{"id":26066,"date":"2026-10-28T17:11:42","date_gmt":"2026-10-28T09:11:42","guid":{"rendered":"http:\/\/news.techzone.today\/?p=26066"},"modified":"2026-10-28T17:33:15","modified_gmt":"2026-10-28T09:33:15","slug":"wsrs-%e5%8f%96%e5%be%97-ifrs-%e5%ae%98%e6%96%b9%e6%8e%88%e6%ac%8a%ef%bc%8c%e5%bc%95%e9%a0%98%e4%bc%81%e6%a5%ad%e9%9f%8c%e6%80%a7%e6%b2%bb%e7%90%86","status":"publish","type":"post","link":"https:\/\/news.techzone.today\/?p=26066","title":{"rendered":"WSRS \u53d6\u5f97 IFRS \u5b98\u65b9\u6388\u6b0a\uff0c\u5f15\u9818\u4f01\u696d\u97cc\u6027\u6cbb\u7406"},"content":{"rendered":"\n
\n

\u52e4\u696d\u773e\u4fe1\uff1a\u97cc\u6027\uff0c\u4f01\u696d\u672a\u4f86\u5341\u5e74\u7684\u7af6\u722d\u529b<\/p>\n<\/blockquote>\n\n\n\n

\n\t<\/div>\n\n\n\n

WSRS \u5c08\u696d\u63a5\u8ecc\u570b\u969b<\/h2>\n\n\n\n

\u4e16\u754c\u6c38\u7e8c\u97cc\u6027\u5b78\u6703 (WSRS) \u6b63\u5f0f\u53d6\u5f97 IFRS \u57fa\u91d1\u6703\u7684\u5b98\u65b9\u696d\u52d9\u6388\u6b0a\uff0c\u5c07\u570b\u969b\u6700\u5177\u6b0a\u5a01\u7684\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u8207 WSRS \u63d0\u51fa\u7684\u3010\u7d44\u7e54\u6c38\u7e8c\u4e4b\u98a8\u96aa\u3001\u97cc\u6027\u8207\u53ef\u9760\u5ea6\u6a19\u6e96\u898f\u7bc42026<\/strong>\u3011(Risk, Resilience, Reliability Standard 2024\uff0c\u4ee5\u4e0b\u7c21\u7a31 R\u00b3S<\/strong> ) \u4f01\u696d\u97cc\u6027\u6cbb\u7406\u6a19\u6e96\u6df1\u5ea6\u7d50\u5408\u3002\u6b64\u8209\u4e0d\u50c5\u6a19\u793a\u8457\u53f0\u7063\u5728\u6c38\u7e8c\u6cbb\u7406\u4e0a\u9081\u51fa\u95dc\u9375\u4e00\u6b65\uff0c\u66f4\u70ba\u4f01\u696d\u8207\u8cc7\u672c\u5e02\u5834\u63d0\u4f9b\u5177\u5099\u300c\u8ca1\u52d9\u7d1a\u56b4\u8b39\u5ea6\u300d\u7684\u98a8\u96aa\u7ba1\u7406\u7e3e\u6548\u8a55\u4f30\u5de5\u5177\u3002<\/p>\n\n\n\n

\u57fa\u65bc\u91d1\u7ba1\u6703\u65bc2023\u5e74\u5df2\u5ba3\u5e03\uff0c\u8cc7\u672c\u984d100\u5104\u4ee5\u4e0a\u4e4b\u4e0a\u5e02\u6ac3\u516c\u53f8\u57282027\u5e74\u7de8\u88fd\u6c38\u7e8c\u8cc7\u8a0a\u6642\uff0c\u53732026\u5e74\u5ea6\u6c38\u7e8c\u5831\u544a\u66f8\u53ca\u6d89\u53ca\u6c38\u7e8c\u8cc7\u8a0a\u7684\u5e74\u5831\u3001\u8ca1\u52d9\u7b49\u8cc7\u8a0a\uff0c\u9069\u7528 IFRS \u6e96\u5247\uff0c\u5176\u9918\u4e0a\u5e02\u6ac3\u516c\u53f8\u4ea6\u6700\u665a\u65bc2029\u5e74\u9069\u7528\u3002<\/p>\n\n\n\n

\"\"<\/a>
IFRS \u5408\u4f5c\u55ae\u4f4d\u7db2\u9801\u53ca\u7db2\u5740<\/em><\/strong><\/figcaption><\/figure>\n\n\n\n
<\/div>\n\n\n\n

WSRS \u53d6\u5f97 IFRS \u6388\u6b0a\u8a08\u756b\u4e2d\u7684\u6700\u9ad8\u7d1a\u5225 (Level III)\uff0c\u4ee5\u6b64\u5354\u52a9\u6211\u570b\u4f01\u696d\u53d6\u5f97\u6700\u5b8c\u6574\u7684\u570b\u969b\u8cc7\u6e90\uff0c\u9805\u76ee\u5305\u542b\uff1a<\/p>\n\n\n\n

    \n
  • IFRS S1(\u4e00\u822c\u8981\u6c42) \u8207 S2(\u6c23\u5019\u76f8\u95dc\u63ed\u9732) \u7684\u6e96\u5247\u6982\u5ff5\uff0c\u6db5\u84cb SASB \u884c\u696d\u6307\u6a19\u8207\u6df1\u5ea6\u7684\u300c\u6280\u8853\u5354\u8b70 (Technical Protocols)\u300d\u53ca\u5be6\u52d9\u6307\u5f15\u3002<\/li>\n\n\n\n
  • \u300cISSB Inside\u300d\u5b98\u65b9\u54c1\u724c\uff1aWSRS \u7372\u51c6\u65bc\u670d\u52d9\u8207\u7522\u54c1\u4e2d\u4f7f\u7528 ISSB \u5c08\u5c6c\u6a19\u8a8c\uff0c\u63a1\u7528 WSRS \u7684\u670d\u52d9\u8207\u7372\u5f97\u76f8\u95dc\u6559\u80b2\u8a13\u7df4\u6210\u679c\u90fd\u662f\u5411\u6295\u8cc7\u4eba\u8207\u5229\u5bb3\u95dc\u4fc2\u4eba\u4fdd\u8b49\u4e86\u8a55\u4f30\u5de5\u5177\u7684\u6b0a\u5a01\u6027\u3001\u53ef\u6bd4\u6027\u8207\u6c7a\u7b56\u6709\u7528\u6027\u3002<\/li>\n\n\n\n
  • \u5168\u7403\u63a5\u8ecc\u8207\u66f4\u65b0\uff1aWSRS \u6240\u4f7f\u7528\u7684\u6a19\u6e96\u96a8\u570b\u969b\u6cd5\u898f\u81ea\u52d5\u540c\u6b65\u66f4\u65b0\uff0c\u4e14 IFRS\/SASB \u6a19\u6e96\u5df2\u88ab\u5168\u7403\u8d85\u904e 35 \u500b\u6cd5\u898f\u8f44\u5340\u63a1\u7d0d\uff0c\u8b93\u4f01\u696d\u7684\u97cc\u6027\u8a55\u4f30\u80fd\u7121\u7e2b\u63a5\u8ecc\u570b\u969b\u7684\u300c\u5546\u696d\u5171\u540c\u8a9e\u8a00\u300d\u3002<\/li>\n<\/ul>\n\n\n\n
    <\/div>\n\n\n\n
    \n
    \"\"<\/figure>\n\n\n\n
    \"\"<\/figure>\n<\/div>\n\n\n\n
    <\/div>\n\n\n\n

    IFRS \u6388\u6b0a\u9805\u76ee<\/h2>\n\n\n\n

    \u76f8\u8f03\u65bc\u5176\u4ed6 IFRS \u6388\u6b0a\u55ae\u4f4d\uff0cWSRS \u5c07\u4ee5\u3010\u4f01\u696d\u97cc\u6027<\/strong>\u3011\u70ba\u6838\u5fc3\uff0c\u57f7\u884c\u4ee5\u4e0b\u696d\u52d9\u9805\u76ee\uff1a<\/p>\n\n\n\n

      \n
    • \u4f01\u696d\u97cc\u6027\u7b2c\u4e09\u65b9\u8a55\u4f30 (Third-Party Assessment)<\/li>\n\n\n\n
    • \u4f01\u696d\u97cc\u6027\u5e74\u9451 (Corporate Resilience Yearbook)
      \u5168\u540d\uff1aThe State of Corporate Resilience: Benchmarks & Case Studies<\/em><\/sub><\/li>\n\n\n\n
    • \u6559\u80b2\u8a13\u7df4\u8207\u5c08\u696d\u9867\u554f\u8a8d\u8b49 (Education & Training Programs)<\/li>\n<\/ul>\n\n\n\n

      \u97cc\u6027\u5728 TCFD \u8207 IFRS S1\/S2 \u4e2d\u7684\u5b9a\u7fa9\u662f\u6b63\u9762\u6a5f\u6703<\/strong>\uff0c\u56e0\u70ba\u5176\u8868\u9054\u3010\u6c38\u7e8c\u76f8\u95dc\u98a8\u96aa\u6240\u7522\u751f\u4e0d\u78ba\u5b9a\u6027\u4e4b\u8abf\u6574\u80fd\u529b\u4e4b\u8cc7\u8a0a<\/strong>\u3011\u3002\u56de\u5230\u6211\u570b\u7684\u300c\u4e0a\u5e02\u516c\u53f8\u7de8\u88fd\u8207\u7533\u5831\u6c38\u7e8c\u5831\u544a\u66f8\u4f5c\u696d\u8fa6\u6cd5\u300d\u4e4b\u898f\u5b9a\uff0c\u6c38\u7e8c\u5831\u544a\u66f8\u4e2d\u7684\u6240\u6709\u3010\u91cd\u5927\u4e3b\u984c\u8207\u5f71\u97ff<\/strong>\u3011\u5747\u70ba\u7b26\u5408 GRI \u8981\u6c42\u63ed\u9732\u7684\u3010\u98a8\u96aa<\/strong>\u3011\u4e26\u5c0d\u4f01\u696d\u9020\u6210\u5f71\u97ff\uff0c\u57fa\u65bc\u6b64\u5fc5\u9808\u8a02\u5b9a\u76f8\u95dc\u7e3e\u6548\u6307\u6a19\u4ee5\u7ba1\u7406\u6240\u9451\u5225\u4e4b\u91cd\u5927\u4e3b\u984c<\/strong>\uff0c\u9019\u500b\u8108\u7d61\u540c\u6a23\u7b26\u5408 IFRS S1\/S2 \u7684\u6846\u67b6\u3002\u7531\u6b64\u9032\u4e00\u6b65\u547c\u61c9\u50b3\u7d71\u98a8\u96aa\u7ba1\u7406\u67b6\u69cb\uff0c\u8ca1\u52d9\u3010\u885d\u64ca\u3011\u6c7a\u5b9a\u91cd\u5927\u4e3b\u984c\uff1b\u800c\u3010\u97cc\u6027\u3011\u6c7a\u5b9a\u98a8\u96aa\u7684\u4e0d\u78ba\u5b9a\u6027(\u6a5f\u7387)\uff0c\u4e00\u500b\u5e74\u5fa9\u4e00\u5e74\u7684\u7684\u6c38\u7e8c\u8cc7\u8a0a\u63ed\u9732\u5c07\u5f62\u6210\u4f01\u696d\u5e74\u98a8\u96aa\u7ba1\u7406\u7684 PDCA \u5faa\u74b0\u3002<\/p>\n\n\n\n

      \u5be6\u52d9\u4e0a\uff0c\u97cc\u6027\u6240\u4ee3\u8868\u4e0d\u78ba\u5b9a\u6027\u4e4b\u8abf\u6574\u80fd\u529b<\/strong>\u7121\u8655\u4e0d\u5728\uff0c\u56e0\u70ba\u91cd\u5927\u4e3b\u984c\u4e4b\u4e0b\u7684\u4e0d\u78ba\u5b9a\u6027\u6563\u843d\u65bc\u6574\u500b\u4f01\u696d\u548c\u4e0d\u540c\u7684\u7ba1\u7406\u8ab2\u984c\uff0c\u97cc\u6027\u96d6\u7136\u662f\u8cab\u7a7f\u6240\u6709\u6c38\u7e8c\u63ed\u9732\u8cc7\u8a0a\u7684\u6b63\u9762\u6a5f\u6703\uff0c\u554f\u984c\u5f80\u5f80\u5728\u65bc\u3010\u7576\u98a8\u96aa\u767c\u751f\u6216\u5c07\u8981\u767c\u751f\u6642\uff0c\u4f01\u696d\u662f\u4e0d\u662f\u5177\u5099\u8207\u98a8\u96aa\u60c5\u5883\u5c0d\u61c9\u7684\u97cc\u6027\uff1f\u3011\u3002<\/p>\n\n\n\n

      \u9019\u500b\u554f\u984c\u78ba\u78ba\u5be6\u5be6\u5730\u53cd\u61c9\u5728\u70ba\u4f55 IFRS \u6388\u4e88 WSRS \u9019\u6a23\u7684\u696d\u52d9\u9805\u76ee\uff0c\u56e0\u70baWSRS \u63d0\u51fa\u7684 R\u00b3S \u6b63\u9762\u56de\u61c9\u4e86 IFRS S1\/S2 \u6e96\u5247\u7684\u8981\u6c42\uff0c\u4e5f\u900f\u904e\u4e2d\u83ef\u6c11\u570b\u4f01\u696d\u7684\u5177\u9ad4\u6848\u4f8b\u5c55\u73fe\u4e86\u97cc\u6027\u8a55\u4f30\u7684\u53ef\u884c\u6027\u8207\u6210\u679c\u3002<\/p>\n\n\n\n

      <\/div>\n\n\n\n

      \u4f01\u696d\u97cc\u6027\u7b2c\u4e09\u65b9\u8a55\u4f30<\/h3>\n\n\n\n

      \u5728 TCFD \u8207 IFRS \u6b63\u5f0f\u5b9a\u7fa9\u97cc\u6027\u4e4b\u524d\uff0c\u4f01\u696d\u96d6\u7136\u53ef\u4ee5\u900f\u904e\u5c0e\u5165 ISO \u3001 BSI \u7b49\u7cfb\u5217\u8207\u98a8\u96aa\u7ba1\u7406\u76f8\u95dc\u7684\u6a19\u6e96\u9032\u884c\u98a8\u96aa\u7ba1\u7406 (Risk Management)\uff0c\u7136\u800c\u7f3a\u5c11\u5b9a\u7fa9\u3010\u98a8\u96aa\u7ba1\u7406\u7e3e\u6548\u3011\u6216\u3010\u97cc\u6027\u3011\u7684\u5de5\u5177\u6216\u91cf\u5ea6\uff0c\u53ea\u900f\u904e\u707d\u5bb3\u6216\u975e\u9810\u671f\u7684\u91cd\u5927\u71df\u904b\u640d\u5931\u767c\u751f\u5f8c\u624d\u80fd\u7372\u5f97\u9a57\u8b49\uff0c\u5f80\u5f80\u70ba\u6642\u5df2\u665a\u3002\u66f4\u591a\u6642\u5019\uff0c\u98a8\u96aa\u7ba1\u7406\u6216\u97cc\u6027\u7684\u6295\u8cc7\u53ea\u80fd\u81ea\u7531\u5fc3\u8b49\u6216\u5217\u70ba\u4f01\u696d\u7684\u6c89\u6c92\u6210\u672c\uff0c\u800c\u4eca\u5728 IFRS \u7684\u67b6\u69cb\u4e0b\uff0cWSRS \u5c07\u5354\u52a9\u4f01\u696d\u900f\u904e\u5177\u9ad4\u91cf\u5ea6\u8a55\u4f30\u97cc\u6027\uff0c\u7d50\u5408\u8ca1\u52d9\u8cc7\u8a0a\u8f49\u63db\u70ba\u6c38\u7e8c\u7af6\u722d\u529b\u7684\u660e\u78ba\u5224\u65b7\u6a19\u6e96\u8207\u6307\u6a19\u3002<\/p>\n\n\n\n

      \u57fa\u65bc IFRS S1\/S2 \u97cc\u6027\u7684\u5b9a\u7fa9\uff0c\u6c38\u7e8c\u63ed\u9732\u8cc7\u8a0a\u6d89\u53ca\u5747\u5728\u53ef\u7d0d\u5165\u97cc\u6027\u7b2c\u4e09\u65b9\u8a55\u4f30\u7684\u696d\u52d9\u7bc4\u7587\uff0c\u5305\u542b\u4f01\u696d\u5728\u5404\u7a2e\u6c38\u7e8c\u63ed\u9732\u8cc7\u8a0a(\u5982\u5e74\u5831\u3001\u6c38\u7e8c\u5831\u544a\u66f8\u3001TCFD\u5831\u544a\u66f8\u7b49)\u7684\uff1a<\/p>\n\n\n\n

        \n
      1. \u98a8\u96aa\u7ba1\u7406\u5236\u5ea6<\/li>\n\n\n\n
      2. \u91cd\u5927\u4e3b\u984c \/ SASB \u6307\u6a19<\/li>\n\n\n\n
      3. \u60c5\u5883\u5206\u6790 \/ \u5f31\u74b0 <\/li>\n\n\n\n
      4. \u91cf\u5316\u97cc\u6027\u6307\u6a19<\/li>\n\n\n\n
      5. \u97cc\u6027\u7684\u6295\u8cc7\u5831\u916c\u7387 ROI<\/li>\n<\/ol>\n\n\n\n

        \u8aa0\u7136\u4f01\u696d\u91cf\u5316\u97cc\u6027\u6307\u6a19\u6216 ROI \u4e26\u4e0d\u662f GRI \u548c \u53ca \u4e0a\u5e02\u516c\u53f8\u7de8\u88fd\u8207\u7533\u5831\u6c38\u7e8c\u5831\u544a\u66f8\u4f5c\u696d\u8fa6\u6cd5 \u5f37\u5236\u8981\u6c42\u63ed\u9732\u7684\u8cc7\u8a0a\uff0c\u537b\u5728\u4f01\u696d\u6c38\u7e8c\u63ed\u9732\u8cc7\u8a0a\u4e2d\u8655\u8655\u5fc5\u7136\u547c\u61c9\u98a8\u96aa\u7684\u6b63\u5411\u7e3e\u6548\u8cc7\u8a0a\u3002\u57fa\u65bc\u6b64\uff0cWSRS \u53ef\u4ee5\u57fa\u65bc\u4e0d\u540c\u8b70\u984c\u6216\u4f01\u696d\u98a8\u96aa\u7ba1\u7406\u9700\u6c42\uff0c\u900f\u904e\u4e0b\u5217\u65b9\u5f0f\u670d\u52d9\u4f01\u696d\u3002(\u653f\u5e9c\u6a5f\u95dc\u6216\u5404\u985e\u4e8b\u696d\u9ad4\u3001\u7d44\u7e54\u82e5\u6709\u9700\u6c42\u4ea6\u540c\uff0c\u552f\u6b64\u6388\u6b0a\u5fc5\u7136\u6eff\u8db3\u6cd5\u898f\u5f37\u5236\u7b26\u5408 IFRS \u4e4b\u898f\u7bc4\u5c0d\u8c61)\u3002<\/p>\n\n\n\n

        \"\"<\/figure>\n\n\n\n

        \u88ab\u52d5\u53c3\u8207<\/h4>\n\n\n\n
          \n
        • \u57fa\u65bc\u4f01\u696d\u516c\u958b\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u6216\u76f8\u95dc\u63ed\u9732\u8cc7\u8a0a\uff0cWSRS \u900f\u904e R\u00b3S \u8a55\u4f30\u6846\u67b6\u9032\u884c\u3010\u7c21\u6613\u97cc\u6027\u8a55\u4f30\u3011\uff0c\u63d0\u4f9b\u975e\u516c\u958b\u7684\u7b2c\u4e09\u65b9\u8a55\u4f30\u610f\u898b\u6216\u5831\u544a\u3002<\/li>\n\n\n\n
        • \u4f01\u696d\u64ec\u53d6\u5f97 WSRS\u3010\u7c21\u6613\u97cc\u6027\u8a55\u4f30\u3011\u4e4b\u6b63\u5f0f\u66f8\u9762\u6587\u4ef6\u4ee5\u4f50\u8b49\u5176\u6574\u9ad4\u6216\u90e8\u4efd\u97cc\u6027\u8005\uff0c\u53ef\u900f\u904e WSRS \u8d0a\u52a9\u6703\u54e1\u7684\u65b9\u5f0f\u63d0\u51fa\u7533\u8acb\u3002<\/li>\n<\/ul>\n\n\n\n

          \u4e3b\u52d5\u7533\u8acb<\/h4>\n\n\n\n

          \u76f8\u8f03\u65bc\u4e00\u822c\u4ee5\u5408\u898f\u6027\u70ba\u4e3b\u7684 ESG \u8a55\u4f30\uff0c\u4f01\u696d\u53ef\u5411 WSRS \u63d0\u51fa\u5c08\u6848\u7533\u8acb\uff0c\u57fa\u65bc IFRS S1\/S2\u4e4b\u8981\u6c42\uff0cWSRS \u57fa\u65bc R\u00b3S \u91dd\u5c0d\u4ee5\u4e0b\u9805\u76ee\u9032\u884c\u300c\u7a7f\u900f\u5f0f\u5206\u6790\u300d\u7684\u97cc\u6027\u7b2c\u4e09\u65b9\u8a55\u4f30\u3002<\/p>\n\n\n\n

            \n
          1. \u914d\u5408 GRI \u53ca \u4e0a\u5e02\u516c\u53f8\u7de8\u88fd\u8207\u7533\u5831\u6c38\u7e8c\u5831\u544a\u66f8\u4f5c\u696d\u8fa6\u6cd5\uff0c\u5354\u52a9\u4f01\u696d\u5206\u6790\u3010\u91cd\u5927\u4e3b\u984c<\/strong>\u3011\uff0c\u6eff\u8db3\u7684\u57fa\u672c\u5408\u898f\u8981\u6c42\u3002<\/li>\n\n\n\n
          2. \u91dd\u5c0d\u91cd\u5927\u4e3b\u984c<\/strong>\u6216 SASB \u6307\u6a19<\/strong>\uff0c\u9032\u4e00\u6b65\u5354\u52a9\u4f01\u696d\u627e\u51fa\u53ef\u80fd\u5c0e\u81f4\u71df\u904b\u4e2d\u65b7\u7684\u3010\u5f31\u74b0<\/strong>\u3011 (Weak Links)\uff0c\u5224\u65b7\u4f01\u696d\u95dc\u9375\u7684\u60c5\u5883\u3001\u53c3\u6578\u3001\u5047\u8a2d\u3001\u8cc7\u6599\u4f86\u6e90\u53ca\u8ca1\u52d9\u885d\u64ca\u7b49\uff0c\u9032\u884c\u6df1\u5ea6\u7b2c\u4e09\u65b9\u6aa2\u8996\uff0c\u843d\u5be6\u5b8c\u6574\u7684\u3010\u91cf\u5316\u60c5\u5883\u5206\u6790\u3011\uff1b<\/li>\n\n\n\n
          3. \u91dd\u5c0d\u7279\u5b9a\u5be6\u9ad4\u98a8\u96aa<\/strong>\u767c\u751f\u7684\u5c0d\u8c61(\u5982\u95dc\u9375\u57fa\u790e\u8a2d\u65bd\u3001\u5fc5\u8981\u8cc7\u7522\u3001\u95dc\u9375\u8cc7\u6e90\u7b49)\u9032\u884c\u91cf\u5316\u97cc\u6027\u6307\u6a19\u8a55\u4f30\u3002<\/li>\n\n\n\n
          4. \u91dd\u5c0d\u7279\u5b9a\u91cd\u5927\u4e3b\u984c\u3001SASB\u6307\u6a19\u3001\u5be6\u9ad4\u98a8\u96aa\u7b49\u5df2\u78ba\u8a8d\u7684\u91cf\u5316\u97cc\u6027\u6307\u6a19<\/strong>\uff0c\u7d50\u5408\u4f01\u696d\u5df2\u6295\u8cc7\u6216\u672a\u4f86\u64ec\u6295\u8cc7\u4e4b\u8ca1\u52d9\u8cc7\u8a0a\uff0c\u8a08\u7b97\u5404\u985e\u6295\u8cc7\u5831\u916c\u7387 \uff0c\u8aaa\u660e\u4f01\u696d\u6295\u5165\u97cc\u6027\u5f37\u5316\u7684\u5408\u7406\u6027\u3002<\/li>\n<\/ol>\n\n\n\n

            \u5ee3\u7fa9\u800c\u8a00\uff0c\u4f01\u696d\u9762\u5c0d\u6240\u6709\u6c38\u7e8c\u98a8\u96aa\u7684\u6b63\u9762\u8ad6\u8ff0\uff0cWSRS \u5c07\u57fa\u65bc\u4f01\u696d\u63d0\u4f9b\u7684\u8cc7\u6599(\u5fc5\u8981\u6642\u9032\u884c\u73fe\u5730\u8003\u5bdf)\uff0c\u5354\u540c\u4f01\u696d\u900f\u904e\u6aa2\u8996\u5404\u9805\u52d5\u614b\u91cf\u5316\u6307\u6a19\u4e26\u6aa2\u6838\u6578\u64da\u4fe1\u6548\u5ea6\uff0c\u7531\u6b64\uff0c\u4f01\u696d\u5c07\u53ef\u7372\u5f97\u771f\u5be6\u53ef\u9760\u7684\u5916\u90e8\u8b49\u660e\uff0c\u63d0\u5347\u63ed\u9732\u8cc7\u8a0a\u7684\u516c\u4fe1\u529b\u3002<\/p>\n\n\n\n

            \u73fe\u968e\u6bb5\u4e00\u90e8\u4efd\u4f01\u696d\u7919\u65bc\u71df\u696d\u79d8\u5bc6\u800c\u7121\u6cd5\u76f4\u63a5\u63ed\u9732\u7684\u6c38\u7e8c\u8cc7\u8a0a\uff0c\u4ea6\u53ef\u4ee5\u5c07\u4e0d\u4fbf\u516c\u958b\u7684\u771f\u5be6\u8cc7\u6599\uff0c\u900f\u904e WSRS \u7684\u7b2c\u4e09\u65b9\u97cc\u6027\u8a55\u4f30\u6a5f\u5236\uff0c\u8f49\u800c\u5f9e\u6b63\u9762\u7684\u4e0d\u78ba\u5b9a\u6027\u4e4b\u8abf\u6574\u80fd\u529b\u547c\u61c9\u672c\u61c9\u63ed\u9732\u4f46\u6709\u7591\u616e\u4e4b\u8cc7\u8a0a\u3002<\/p>\n\n\n\n

            <\/div>\n\n\n\n

            \u4f01\u696d\u97cc\u6027\u5e74\u9451<\/h3>\n\n\n\n

            \u53ea\u8981\u4f01\u696d\u5b58\u5728\u5fc5\u7136\u6709\u5176\u97cc\u6027\uff0c\u53ea\u662f\u4f01\u696d\u5f80\u5f80\u4e0d\u5584\u8868\u9054\uff0c\u70ba\u4e86\u5ba3\u63da\u97cc\u6027\u6cbb\u7406\u7684\u6307\u6a19\u6027\u4f01\u696d\uff0c\u9080\u8acb\u4f01\u696d\u53c3\u8207\u57fa\u65bc R\u00b3S \u6a19\u6e96\u7684\u4f01\u696d\u8a55\u5206\u8207\u6848\u4f8b\u5206\u4eab\uff0c\u7531\u65bc\u5e74\u9451\u7684\u8a55\u5206\u57fa\u790e\u878d\u5408\u4e86 IFRS S1\/S2 \u7684\u6700\u9ad8\u7d1a\u5225\u6388\u6b0a\u6a19\u6e96\uff0c\u5165\u9078\u5e74\u9451\u7684\u6a19\u7aff\u4f01\u696d\u7b49\u540c\u65bc\u5411\u5168\u7403\u4f9b\u61c9\u93c8\u8207\u6295\u8cc7\u4eba\u8b49\u660e\uff0c\u5176\u6c38\u7e8c\u5831\u544a\u4e0d\u50c5\u5408\u898f\uff0c\u66f4\u5177\u5099\u570b\u969b\u8a8d\u53ef\u7684\u79d1\u5b78\u6df1\u5ea6\u8207\u5b89\u5168\u9632\u8b77\u5be6\u529b\u3002<\/p>\n\n\n\n

            \"\"<\/figure>\n\n\n\n
            <\/div>\n\n\n\n

            \u6559\u80b2\u8a13\u7df4\u8207\u5c08\u696d\u9867\u554f\u8a8d\u8b49<\/h3>\n\n\n\n

            WSRS \u672a\u4f86\u76f8\u7576\u9577\u4e00\u6bb5\u6642\u9593\u5c07\u81f4\u529b\u65bc\u3010\u4f01\u696d\u97cc\u6027\u7ba1\u7406\u5e2b<\/strong>\u3011\u7684\u6559\u80b2\u8a13\u7df4\u8207\u8a8d\u8b49\u5de5\u4f5c\uff0c\u57f9\u80b2\u80fd\u89e3\u6790\u6c38\u7e8c\u5831\u544a\u66f8\u3001\u91cf\u5316\u5be6\u9ad4\u98a8\u96aa\u7684 R\u00b3S \u5c08\u696d\u9867\u554f\u8207\u8b1b\u5e2b\uff0c\u64f4\u5927\u6211\u570b\u6c38\u7e8c\u97cc\u6027\u5c08\u696d\u7684\u4eba\u624d\u5eab\uff0c\u9996\u8981\u76ee\u6a19\u5373\u70ba\u57f9\u690d WSRS \u57fa\u65bc\u97cc\u6027\u7b2c\u4e09\u65b9\u8a55\u4f30\u696d\u52d9\u7684\u5c08\u696d\u4eba\u624d\uff0c\u5305\u542b\u8b1b\u5e2b\u3001\u521d\u968e\u9867\u554f\u3001\u9ad8\u968e\u9867\u554f\u3002<\/p>\n\n\n\n

            \"\"<\/figure>\n\n\n\n

            \u4f01\u696d\u90e8\u4efd\uff0c\u4e5f\u5c07\u64f4\u5927\u4f01\u696d\u4eba\u624d\u8ce6\u80fd\uff0c\u70ba\u4f7f\u4f01\u696d\u5177\u5099\u5167\u5316\u97cc\u6027\u6cbb\u7406\u8207\u50f9\u503c\u8f49\u63db\u7684\u80fd\u529b\uff0c\u6559\u6388\u4f01\u696d\u5167\u90e8\u4ee3\u8868\u6216\u5c08\u8077\u4eba\u54e1\u5982\u4f55\u5c07\u62bd\u8c61\u7684\u98a8\u96aa\u8207\u9632\u8b77\u4f5c\u70ba\uff0c\u8f49\u5316\u70ba\u5177\u9ad4\u7684\u8ca1\u52d9\u885d\u64ca\u8207 ROI\uff0c\u5354\u52a9\u4f01\u696d\u7ba1\u7406\u5c64\u5728\u505a\u51fa\u66f4\u5177\u7d93\u6fdf\u6548\u76ca\u7684\u6c38\u7e8c\u6c7a\u7b56\u3002<\/p>\n\n\n\n

            <\/div>\n\n\n\n
            <\/div>\n\n\n\n

            \u5c0f\u7d50<\/h2>\n\n\n\n

            \u5728\u6975\u7aef\u6c23\u5019\u8207\u5730\u7de3\u653f\u6cbb\u98a8\u96aa\u52a0\u5287\u7684\u4eca\u65e5\uff0c\u6c38\u7e8c\u4e0d\u518d\u53ea\u662f\u52a0\u5206\u9805\uff0c\u800c\u662f\u4f01\u696d\u751f\u5b58\u7684\u9632\u8b77\u7db2\u3002WSRS \u900f\u904e\u5f15\u5165 IFRS \u5b98\u65b9\u6388\u6b0a\u8207 R\u00b3S \u91cf\u5316\u6a19\u6e96\uff0c\u5c07\u81f4\u529b\u65bc\u5354\u52a9\u53f0\u7063\u4f01\u696d\u64fa\u812b\u7a7a\u6cdb\u7684\u53e3\u865f\uff0c\u7528\u6700\u79d1\u5b78\u7684\u6578\u64da\u5411\u5168\u7403\u4f9b\u61c9\u93c8\u8207\u6295\u8cc7\u4eba\u8b49\u660e\uff1a\u6211\u5011\u4e0d\u50c5\u5177\u5099\u6c38\u7e8c\u7684\u80fd\u529b\uff0c\u6211\u5011\u66f4\u5177\u5099\u7121\u53ef\u53d6\u4ee3\u7684\u71df\u904b\u97cc\u6027\u8207\u53ef\u9760\u5ea6\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

            \u52e4\u696d\u773e\u4fe1\uff1a\u97cc\u6027\uff0c\u4f01\u696d\u672a\u4f86\u5341\u5e74\u7684\u7af6\u722d\u529b WSRS \u5c08\u696d\u63a5\u8ecc\u570b\u969b…<\/p>\n","protected":false},"author":1,"featured_media":26526,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[128,120,22,25,27],"powerkit_post_featured":[],"class_list":["post-26066","post","type-post","status-publish","format-standard","has-post-thumbnail","category-physical-risk-resilience-quantification","tag-ifrs-s1-s2","tag-120","tag-22","tag-25","tag-27"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t