{"id":3122,"date":"2025-09-04T15:12:24","date_gmt":"2025-09-04T07:12:24","guid":{"rendered":"https:\/\/choozseo.com\/blog\/lecture\/?p=3122"},"modified":"2025-09-04T15:13:34","modified_gmt":"2025-09-04T07:13:34","slug":"taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation","status":"publish","type":"post","link":"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/","title":{"rendered":"\u53f0\u7063\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff1a\u4f01\u696d\u8f49\u578b\u8207\u570b\u969b\u63a5\u8ecc\u7684\u95dc\u9375\u6230\u7565"},"content":{"rendered":"\n<p>\u70ba\u52a0\u901f\u63a8\u52d5\u6211\u570b\u4f01\u696d\u6c38\u7e8c\u8f49\u578b\u3001\u63d0\u5347\u6c38\u7e8c\u8cc7\u8a0a\u900f\u660e\u5ea6\u53ca\u570b\u969b\u8cc7\u672c\u5e02\u5834\u4fe1\u8cf4\u5ea6\uff0c<strong>\u91d1\u878d\u76e3\u7763\u7ba1\u7406\u59d4\u54e1\u6703\uff08\u4ee5\u4e0b\u7c21\u7a31\u91d1\u7ba1\u6703\uff09\u5df2\u6b63\u5f0f\u767c\u5e03\u300c\u6211\u570b\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u85cd\u5716\u300d\uff08\u82f1\u6587\uff1aTaiwan Sustainability Disclosure Standards Roadmap\uff09<\/strong>\uff0c\u4e26\u898f\u5283\u4ee5<strong>\u4e09\u968e\u6bb5\u65b9\u5f0f\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff08IFRS S1\/S2\uff09<\/strong>\u3002\u6b64\u8209\u4e0d\u50c5\u5354\u52a9\u4f01\u696d\u63d0\u5347\u8cc7\u8a0a\u63ed\u9732\u54c1\u8cea\uff0c\u4e5f\u70ba\u9632\u6b62\u300c\u6f02\u7da0\uff08Greenwashing\uff09\u300d\u63d0\u4f9b\u6709\u6548\u6a5f\u5236\u3002<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u986f\u793a\/\u96b1\u85cf\u5167\u5bb9\u76ee\u9304\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#2026%E5%B9%B4%E8%B5%B7%E6%AD%A3%E5%BC%8F%E6%8E%A5%E8%BB%8CIFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87%EF%BC%8C%E6%8E%A1%E3%80%8C%E7%9B%B4%E6%8E%A5%E6%8E%A1%E7%94%A8%E3%80%8D%E6%96%B9%E5%BC%8F\" >2026\u5e74\u8d77\u6b63\u5f0f\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff0c\u63a1\u300c\u76f4\u63a5\u63a1\u7528\u300d\u65b9\u5f0f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#%E5%90%84%E9%9A%8E%E6%AE%B5%E9%81%A9%E7%94%A8%E5%B0%8D%E8%B1%A1%E8%88%87%E6%99%82%E7%A8%8B%E4%B8%80%E8%A6%BD%E8%A1%A8\" >\u5404\u968e\u6bb5\u9069\u7528\u5c0d\u8c61\u8207\u6642\u7a0b\u4e00\u89bd\u8868<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#IFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87S1S2%E6%A0%B8%E5%BF%83%E5%85%A7%E5%AE%B9%E8%A7%A3%E6%9E%90\" >IFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247S1\/S2\u6838\u5fc3\u5167\u5bb9\u89e3\u6790<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#IFRS_S1%EF%BC%9A%E6%B0%B8%E7%BA%8C%E7%9B%B8%E9%97%9C%E8%B2%A1%E5%8B%99%E8%B3%87%E8%A8%8A%E6%8F%AD%E9%9C%B2%E4%B9%8B%E4%B8%80%E8%88%AC%E8%A6%8F%E5%AE%9A\" >IFRS S1\uff1a\u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u8cc7\u8a0a\u63ed\u9732\u4e4b\u4e00\u822c\u898f\u5b9a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#IFRS_S2%EF%BC%9A%E6%B0%A3%E5%80%99%E7%9B%B8%E9%97%9C%E6%8F%AD%E9%9C%B2\" >IFRS S2\uff1a\u6c23\u5019\u76f8\u95dc\u63ed\u9732<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#%E7%82%BA%E4%BD%95%E6%88%91%E5%9C%8B%E9%9C%80%E6%8E%A5%E8%BB%8CIFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87%EF%BC%9F\" >\u70ba\u4f55\u6211\u570b\u9700\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#1_%E6%8F%90%E5%8D%87%E5%9C%8B%E9%9A%9B%E8%83%BD%E8%A6%8B%E5%BA%A6%E8%88%87%E8%B3%87%E6%9C%AC%E5%B8%82%E5%A0%B4%E4%BF%A1%E8%B3%B4\" >1. \u63d0\u5347\u570b\u969b\u80fd\u898b\u5ea6\u8207\u8cc7\u672c\u5e02\u5834\u4fe1\u8cf4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#2_%E9%98%B2%E6%AD%A2%E6%BC%82%E7%B6%A0%EF%BC%88Greenwashing%EF%BC%89\" >2. \u9632\u6b62\u6f02\u7da0\uff08Greenwashing\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#3_%E5%BC%95%E5%B0%8E%E6%B0%B8%E7%BA%8C%E8%B3%87%E9%87%91%E6%8A%95%E8%B3%87\" >3. \u5f15\u5c0e\u6c38\u7e8c\u8cc7\u91d1\u6295\u8cc7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#%E5%AF%A6%E5%8B%99%E8%BC%94%E5%B0%8E%E8%88%87%E4%B8%80%E7%AB%99%E5%BC%8F%E6%9C%8D%E5%8B%99%E5%B9%B3%E5%8F%B0\" >\u5be6\u52d9\u8f14\u5c0e\u8207\u4e00\u7ad9\u5f0f\u670d\u52d9\u5e73\u53f0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#%E5%B8%B8%E8%A6%8B%E4%BC%81%E6%A5%AD%E7%96%91%E5%95%8F%EF%BC%9A%E6%8E%A5%E8%BB%8CIFRS%E6%B0%B8%E7%BA%8C%E6%BA%96%E5%89%87%E5%B0%8D%E4%BC%81%E6%A5%AD%E6%9C%89%E4%BD%95%E5%AF%A6%E9%9A%9B%E5%BD%B1%E9%9F%BF%EF%BC%9F\" >\u5e38\u898b\u4f01\u696d\u7591\u554f\uff1a\u63a5\u8eccIFRS\u6c38\u7e8c\u6e96\u5247\u5c0d\u4f01\u696d\u6709\u4f55\u5be6\u969b\u5f71\u97ff\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#%E4%BC%81%E6%A5%AD%E5%A6%82%E4%BD%95%E9%A0%86%E5%88%A9%E6%8E%A5%E8%BB%8C%EF%BC%9F%E5%9B%9B%E5%A4%A7%E9%97%9C%E9%8D%B5%E5%BB%BA%E8%AD%B0\" >\u4f01\u696d\u5982\u4f55\u9806\u5229\u63a5\u8ecc\uff1f\u56db\u5927\u95dc\u9375\u5efa\u8b70<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#%E7%B5%90%E8%AA%9E%EF%BC%9A%E6%8E%A5%E8%BB%8CIFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87%EF%BC%8C%E6%98%AF%E8%BD%89%E5%9E%8B%E4%B9%9F%E6%98%AF%E5%A5%91%E6%A9%9F\" >\u7d50\u8a9e\uff1a\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff0c\u662f\u8f49\u578b\u4e5f\u662f\u5951\u6a5f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#1_%E6%88%91%E5%9C%8B%E6%8E%A5%E8%BB%8CIFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87%E7%9A%84%E6%99%82%E7%A8%8B%E6%98%AF%E5%A6%82%E4%BD%95%E5%AE%89%E6%8E%92%E7%9A%84%EF%BC%9F\" >1. \u6211\u570b\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u7684\u6642\u7a0b\u662f\u5982\u4f55\u5b89\u6392\u7684\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#2_IFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87%E6%98%AF%E4%BB%80%E9%BA%BC%EF%BC%9F%E7%82%BA%E4%BD%95%E9%87%8D%E8%A6%81%EF%BC%9F\" >2. IFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u662f\u4ec0\u9ebc\uff1f\u70ba\u4f55\u91cd\u8981\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#3_%E6%88%91%E5%9C%8B%E6%98%AF%E4%BB%A5%E4%BD%95%E7%A8%AE%E6%96%B9%E5%BC%8F%E6%8E%A5%E8%BB%8CIFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87%EF%BC%9F\" >3. \u6211\u570b\u662f\u4ee5\u4f55\u7a2e\u65b9\u5f0f\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#4_%E4%BB%80%E9%BA%BC%E6%98%AFIFRS_S1%E8%88%87S2%E7%9A%84%E4%B8%BB%E8%A6%81%E5%B7%AE%E7%95%B0%EF%BC%9F\" >4. \u4ec0\u9ebc\u662fIFRS S1\u8207S2\u7684\u4e3b\u8981\u5dee\u7570\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#5_%E4%BC%81%E6%A5%AD%E9%A6%96%E6%AC%A1%E5%B0%8E%E5%85%A5IFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87%E6%99%82%EF%BC%8C%E5%8F%AF%E4%BB%A5%E5%8F%AA%E6%8F%AD%E9%9C%B2%E9%83%A8%E5%88%86%E8%B3%87%E8%A8%8A%E5%97%8E%EF%BC%9F\" >5. \u4f01\u696d\u9996\u6b21\u5c0e\u5165IFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u6642\uff0c\u53ef\u4ee5\u53ea\u63ed\u9732\u90e8\u5206\u8cc7\u8a0a\u55ce\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#6_%E9%87%91%E7%AE%A1%E6%9C%83%E6%98%AF%E5%90%A6%E6%8F%90%E4%BE%9B%E5%B0%8E%E5%85%A5%E5%8F%83%E8%80%83%E7%AF%84%E4%BE%8B%E8%88%87%E5%B7%A5%E5%85%B7%EF%BC%9F\" >6. \u91d1\u7ba1\u6703\u662f\u5426\u63d0\u4f9b\u5c0e\u5165\u53c3\u8003\u7bc4\u4f8b\u8207\u5de5\u5177\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#7_%E6%8E%A5%E8%BB%8CIFRS%E6%B0%B8%E7%BA%8C%E6%BA%96%E5%89%87%E6%9C%83%E5%A4%A7%E5%B9%85%E5%A2%9E%E5%8A%A0%E4%BC%81%E6%A5%AD%E6%88%90%E6%9C%AC%E8%88%87%E4%BA%BA%E5%8A%9B%E8%B2%A0%E6%93%94%E5%97%8E%EF%BC%9F\" >7. \u63a5\u8eccIFRS\u6c38\u7e8c\u6e96\u5247\u6703\u5927\u5e45\u589e\u52a0\u4f01\u696d\u6210\u672c\u8207\u4eba\u529b\u8ca0\u64d4\u55ce\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#8_%E4%BC%81%E6%A5%AD%E6%98%AF%E5%90%A6%E9%9C%80%E8%A6%81%E8%81%98%E8%AB%8B%E5%A4%96%E9%83%A8%E9%A1%A7%E5%95%8F%E5%8D%94%E5%8A%A9%E5%9F%B7%E8%A1%8C%E5%B0%8E%E5%85%A5%E4%BD%9C%E6%A5%AD%EF%BC%9F\" >8. \u4f01\u696d\u662f\u5426\u9700\u8981\u8058\u8acb\u5916\u90e8\u9867\u554f\u5354\u52a9\u57f7\u884c\u5c0e\u5165\u4f5c\u696d\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#9_%E6%9C%AA%E4%BE%86%E5%93%AA%E4%BA%9B%E8%B3%87%E8%A8%8A%E5%BF%85%E9%A0%88%E7%B4%8D%E5%85%A5%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E5%A0%B1%E5%91%8A%EF%BC%9F\" >9. \u672a\u4f86\u54ea\u4e9b\u8cc7\u8a0a\u5fc5\u9808\u7d0d\u5165\u6c38\u7e8c\u63ed\u9732\u5831\u544a\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/choozseo.com\/blog\/lecture\/taiwan-ifrs-sustainability-disclosure-key-strategy-for-corporate-transformation\/#10_%E4%BC%81%E6%A5%AD%E5%A6%82%E4%BD%95%E8%BF%BD%E8%B9%A4%E6%8E%A5%E8%BB%8C%E9%80%B2%E5%BA%A6%E8%88%87%E6%9B%B4%E6%96%B0%E7%9B%B8%E9%97%9C%E6%8C%87%E5%BC%95%EF%BC%9F\" >10. \u4f01\u696d\u5982\u4f55\u8ffd\u8e64\u63a5\u8ecc\u9032\u5ea6\u8207\u66f4\u65b0\u76f8\u95dc\u6307\u5f15\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2026%E5%B9%B4%E8%B5%B7%E6%AD%A3%E5%BC%8F%E6%8E%A5%E8%BB%8CIFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87%EF%BC%8C%E6%8E%A1%E3%80%8C%E7%9B%B4%E6%8E%A5%E6%8E%A1%E7%94%A8%E3%80%8D%E6%96%B9%E5%BC%8F\"><\/span>2026\u5e74\u8d77\u6b63\u5f0f\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff0c\u63a1\u300c\u76f4\u63a5\u63a1\u7528\u300d\u65b9\u5f0f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u91d1\u7ba1\u6703\u5df2\u660e\u78ba\u8868\u793a\uff0c\u6211\u570b\u5c07\u4ee5**\u300c\u76f4\u63a5\u63a1\u7528\uff08adoption\uff09\u300d<strong>\u65b9\u5f0f\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff0c\u4e26\u9810\u8a08\u65bc<\/strong>2026\u5e74\u958b\u59cb\u9069\u7528**\u3002\u6b64\u8209\u610f\u5473\u8457\u4f01\u696d\u9700\u4f9d\u64da\u570b\u969b\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u7406\u4e8b\u6703\uff08ISSB\uff09\u65bc2023\u5e74\u767c\u5e03\u4e4b**IFRS S1\uff08\u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u8cc7\u8a0a\u63ed\u9732\u4e4b\u4e00\u822c\u898f\u5b9a\uff09<strong>\u53ca<\/strong>IFRS S2\uff08\u6c23\u5019\u76f8\u95dc\u63ed\u9732\uff09**\u6a19\u6e96\uff0c\u63ed\u9732\u8207\u5176\u8ca1\u52d9\u8868\u73fe\u6709\u91cd\u5927\u95dc\u806f\u7684\u6c38\u7e8c\u98a8\u96aa\u8207\u6a5f\u6703\u8cc7\u8a0a\u3002<\/p>\n\n\n\n<p>\u70ba\u5354\u52a9\u4f01\u696d\u9806\u5229\u63a5\u8ecc\uff0c\u8b49\u4ea4\u6240\u5df2\u767c\u5e03**\u300a\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u5c0e\u5165\u8a08\u756b\u53c3\u8003\u7bc4\u4f8b\u300b<strong>\u53ca<\/strong>\u5c0e\u5165\u57f7\u884c\u9032\u5ea6\u8868\u7bc4\u672c**\uff0c\u4f01\u696d\u9700\u5c07\u57f7\u884c\u9032\u5ea6\u6309\u5b63\u63d0\u5831\u8463\u4e8b\u6703\uff0c\u4e26\u65bc\u5e74\u5831\u671f\u9650\u524d\u5b8c\u6210\u63ed\u9732\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%90%84%E9%9A%8E%E6%AE%B5%E9%81%A9%E7%94%A8%E5%B0%8D%E8%B1%A1%E8%88%87%E6%99%82%E7%A8%8B%E4%B8%80%E8%A6%BD%E8%A1%A8\"><\/span>\u5404\u968e\u6bb5\u9069\u7528\u5c0d\u8c61\u8207\u6642\u7a0b\u4e00\u89bd\u8868<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u70ba\u5229\u4f01\u696d\u7406\u89e3\u63a5\u8ecc\u6642\u7a0b\u8207\u7fa9\u52d9\uff0c\u4ee5\u4e0b\u6574\u7406\u91d1\u7ba1\u6703\u63a8\u52d5\u6211\u570b\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u85cd\u5716\u4e4b<strong>\u4e09\u968e\u6bb5\u5be6\u65bd\u67b6\u69cb<\/strong>\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u968e\u6bb5<\/th><th>\u9069\u7528\u5c0d\u8c61<\/th><th>\u9996\u6b21\u9069\u7528\u5e74\u5ea6<\/th><th>\u5099\u8a3b\u8aaa\u660e<\/th><\/tr><\/thead><tbody><tr><td>\u7b2c1\u968e\u6bb5<\/td><td>\u5be6\u6536\u8cc7\u672c\u984d\u9054100\u5104\u5143\u4ee5\u4e0a\u4e4b\u4e0a\u5e02\u6ac3\u516c\u53f8<\/td><td>2026\u5e74<\/td><td>\u9808\u540c\u6642\u9069\u7528IFRS S1\u53caS2\uff0c\u9700\u6309\u5b63\u63d0\u5831\u9032\u5ea6\uff0c\u4e26\u7d0d\u5165\u5e74\u5831\u4e2d\u63ed\u9732<\/td><\/tr><tr><td>\u7b2c2\u968e\u6bb5<\/td><td>\u8cc7\u672c\u984d\u905450\u5104\u81f3100\u5104\u5143\u4e4b\u516c\u53f8<\/td><td>2027\u5e74<\/td><td>\u9808\u9075\u5b88\u91d1\u7ba1\u6703\u5f8c\u7e8c\u8a8d\u53ef\u6e96\u5247\uff0c\u5c0e\u5165\u671f\u63d0\u4f9b\u5be6\u52d9\u6307\u5f15\u652f\u63f4<\/td><\/tr><tr><td>\u7b2c3\u968e\u6bb5<\/td><td>\u8cc7\u672c\u984d20\u5104\u81f350\u5104\u5143\u4e4b\u516c\u53f8<\/td><td>\u9810\u8a082029\u5e74\u8d77<\/td><td>\u539f\u5df2\u9700\u7de8\u88fd\u6c38\u7e8c\u5831\u544a\u66f8\u8005\uff0c\u5c07\u9010\u6b65\u6574\u5408\u70ba\u4f9d\u64daIFRS\u6e96\u5247\u63ed\u9732\u4e4b\u6c38\u7e8c\u8cc7\u8a0a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"IFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87S1S2%E6%A0%B8%E5%BF%83%E5%85%A7%E5%AE%B9%E8%A7%A3%E6%9E%90\"><\/span>IFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247S1\/S2\u6838\u5fc3\u5167\u5bb9\u89e3\u6790<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"IFRS_S1%EF%BC%9A%E6%B0%B8%E7%BA%8C%E7%9B%B8%E9%97%9C%E8%B2%A1%E5%8B%99%E8%B3%87%E8%A8%8A%E6%8F%AD%E9%9C%B2%E4%B9%8B%E4%B8%80%E8%88%AC%E8%A6%8F%E5%AE%9A\"><\/span>IFRS S1\uff1a\u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u8cc7\u8a0a\u63ed\u9732\u4e4b\u4e00\u822c\u898f\u5b9a<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u76ee\u7684<\/strong>\uff1a\u63d0\u4f9b\u7d71\u4e00\u67b6\u69cb\uff0c\u63ed\u9732\u5c0d\u516c\u53f8\u672a\u4f86\u73fe\u91d1\u6d41\u53ca\u8ca1\u52d9\u7e3e\u6548\u6709\u91cd\u5927\u5f71\u97ff\u7684\u6c38\u7e8c\u8b70\u984c<\/li>\n\n\n\n<li><strong>\u63ed\u9732\u5167\u5bb9<\/strong>\uff1a\n<ul class=\"wp-block-list\">\n<li>\u516c\u53f8\u6cbb\u7406\u7d50\u69cb<\/li>\n\n\n\n<li>\u7b56\u7565\u8207\u5546\u696d\u6a21\u5f0f<\/li>\n\n\n\n<li>\u98a8\u96aa\u7ba1\u7406\u7a0b\u5e8f<\/li>\n\n\n\n<li>\u8861\u91cf\u6307\u6a19\u8207\u76ee\u6a19<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"IFRS_S2%EF%BC%9A%E6%B0%A3%E5%80%99%E7%9B%B8%E9%97%9C%E6%8F%AD%E9%9C%B2\"><\/span>IFRS S2\uff1a\u6c23\u5019\u76f8\u95dc\u63ed\u9732<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u76ee\u7684<\/strong>\uff1a\u5177\u9ad4\u63ed\u9732\u6c23\u5019\u8b8a\u9077\u5c0d\u516c\u53f8\u8ca1\u52d9\u8868\u73fe\u7684\u5f71\u97ff<\/li>\n\n\n\n<li><strong>\u95dc\u9375\u8981\u6c42<\/strong>\uff1a\n<ul class=\"wp-block-list\">\n<li>\u63a1\u7528<strong>TCFD\u6846\u67b6<\/strong>\uff08\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u63ed\u9732\u5efa\u8b70\uff09<\/li>\n\n\n\n<li>\u57f7\u884c<strong>\u60c5\u5883\u5206\u6790<\/strong>\uff0c\u91cf\u5316\u98a8\u96aa\u8207\u6a5f\u6703<\/li>\n\n\n\n<li>\u63ed\u9732\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e\u6578\u64da\uff08\u542b\u7bc4\u75871\u30012\u30013\uff09<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>\u6b64\u67b6\u69cb\u4e0d\u50c5\u6709\u52a9\u63d0\u5347\u6c38\u7e8c\u8cc7\u8a0a\u53ef\u6bd4\u8f03\u6027\uff0c\u4e5f\u53ef\u4f5c\u70ba\u4f01\u696d<strong>\u6574\u5408ESG\u5831\u5c0e\u8207\u98a8\u96aa\u7ba1\u7406<\/strong>\u7684\u95dc\u9375\u4f9d\u64da\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%82%BA%E4%BD%95%E6%88%91%E5%9C%8B%E9%9C%80%E6%8E%A5%E8%BB%8CIFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87%EF%BC%9F\"><\/span>\u70ba\u4f55\u6211\u570b\u9700\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_%E6%8F%90%E5%8D%87%E5%9C%8B%E9%9A%9B%E8%83%BD%E8%A6%8B%E5%BA%A6%E8%88%87%E8%B3%87%E6%9C%AC%E5%B8%82%E5%A0%B4%E4%BF%A1%E8%B3%B4\"><\/span>1. <strong>\u63d0\u5347\u570b\u969b\u80fd\u898b\u5ea6\u8207\u8cc7\u672c\u5e02\u5834\u4fe1\u8cf4<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6839\u64da\u570b\u969b\u8b49\u5238\u76e3\u7ba1\u6a5f\u69cb\u7d44\u7e54\uff08IOSCO\uff09\u5efa\u8b70\uff0cIFRS\u6c38\u7e8c\u6e96\u5247\u80fd\u4fc3\u9032\u5168\u7403\u6295\u8cc7\u4eba\u505a\u51fa\u66f4\u6e96\u78ba\u7684\u6295\u8cc7\u6c7a\u7b56\uff0c\u6709\u5229\u6211\u570b\u4f01\u696d\u5728\u5168\u7403\u8cc7\u672c\u5e02\u5834\u7c4c\u8cc7\u3002<\/li>\n\n\n\n<li>\u6c38\u7e8c\u63ed\u9732\u8cc7\u8a0a\u8207\u8ca1\u52d9\u5831\u8868\u6574\u5408\uff0c\u6709\u52a9\u65bc\u8a55\u4f30\u4f01\u696d\u97cc\u6027\u8207\u524d\u666f\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_%E9%98%B2%E6%AD%A2%E6%BC%82%E7%B6%A0%EF%BC%88Greenwashing%EF%BC%89\"><\/span>2. <strong>\u9632\u6b62\u6f02\u7da0\uff08Greenwashing\uff09<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u660e\u78ba\u63ed\u9732\u6e96\u5247\u53ef\u9632\u6b62\u4f01\u696d\u4ee5\u6a21\u7cca\u8a9e\u8a00\u5305\u88dd\u6c38\u7e8c\u4f5c\u70ba\u3002<\/li>\n\n\n\n<li>\u91d1\u7ba1\u6703\u5f37\u8abf\uff0c\u8cc7\u8a0a\u9808\u5177\u6709\u300c\u53ef\u9a57\u8b49\u6027\u300d\u8207\u300c\u53ef\u6bd4\u8f03\u6027\u300d\uff0c\u4ee5\u589e\u52a0\u4fe1\u8cf4\u5ea6\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_%E5%BC%95%E5%B0%8E%E6%B0%B8%E7%BA%8C%E8%B3%87%E9%87%91%E6%8A%95%E8%B3%87\"><\/span>3. <strong>\u5f15\u5c0e\u6c38\u7e8c\u8cc7\u91d1\u6295\u8cc7<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6295\u8cc7\u6a5f\u69cb\u5c07\u6c38\u7e8c\u8cc7\u8a0a\u7d0d\u5165\u6295\u8cc7\u6c7a\u7b56\uff0c\u63a5\u8eccIFRS\u53ef\u5438\u5f15ESG\u5c0e\u5411\u8cc7\u91d1\u6d41\u5165\u53f0\u7063\u5e02\u5834\u3002<\/li>\n\n\n\n<li>\u8cc7\u8a0a\u6a19\u6e96\u5316\u53ef\u63d0\u5347\u53f0\u7063\u5728\u5168\u7403\u6c38\u7e8c\u8a55\u6bd4\u4e2d\u7684\u6392\u540d\u3002<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AF%A6%E5%8B%99%E8%BC%94%E5%B0%8E%E8%88%87%E4%B8%80%E7%AB%99%E5%BC%8F%E6%9C%8D%E5%8B%99%E5%B9%B3%E5%8F%B0\"><\/span>\u5be6\u52d9\u8f14\u5c0e\u8207\u4e00\u7ad9\u5f0f\u670d\u52d9\u5e73\u53f0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u70ba\u5354\u52a9\u4f01\u696d\u4f9d\u64da**\u300a\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u5c0e\u5165\u8a08\u756b\u53c3\u8003\u7bc4\u4f8b\u300b<strong>\u9032\u884c\u898f\u5283\u8207\u57f7\u884c\uff0c\u53f0\u7063\u8b49\u5238\u4ea4\u6613\u6240\u5df2\u8a2d\u7acb<\/strong>\u300c\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u5c08\u5340\u300d**\uff0c\u5167\u5bb9\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6700\u65b0\u6c38\u7e8c\u63ed\u9732\u6cd5\u898f\u8207\u6307\u5f15<\/li>\n\n\n\n<li>\u4e0d\u540c\u884c\u696d\u5225\u4e4b\u63ed\u9732\u5be6\u4f8b<\/li>\n\n\n\n<li>\u5c0e\u5165\u8a08\u756b\u8a2d\u8a08\u8207\u9032\u5ea6\u8ffd\u8e64\u6a21\u7248<\/li>\n\n\n\n<li>Q&amp;A\u5c08\u5340\u8207\u6559\u5b78\u8cc7\u6e90<\/li>\n<\/ul>\n\n\n\n<p>\u4f01\u696d\u53ef\u53c3\u8003\u7bc4\u4f8b\u4e2d\u5305\u542b\u4e4b<strong>\u5c08\u6848\u5c0f\u7d44\u8a2d\u8a08<\/strong>\u3001<strong>\u8077\u8cac\u5283\u5206<\/strong>\u53ca<strong>\u57f7\u884c\u6d41\u7a0b<\/strong>\uff0c\u9032\u884c\u5167\u90e8\u8f49\u578b\u898f\u5283\u8207\u4eba\u529b\u8cc7\u6e90\u6574\u5408\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%B8%B8%E8%A6%8B%E4%BC%81%E6%A5%AD%E7%96%91%E5%95%8F%EF%BC%9A%E6%8E%A5%E8%BB%8CIFRS%E6%B0%B8%E7%BA%8C%E6%BA%96%E5%89%87%E5%B0%8D%E4%BC%81%E6%A5%AD%E6%9C%89%E4%BD%95%E5%AF%A6%E9%9A%9B%E5%BD%B1%E9%9F%BF%EF%BC%9F\"><\/span>\u5e38\u898b\u4f01\u696d\u7591\u554f\uff1a\u63a5\u8eccIFRS\u6c38\u7e8c\u6e96\u5247\u5c0d\u4f01\u696d\u6709\u4f55\u5be6\u969b\u5f71\u97ff\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u554f\u984c<\/th><th>\u56de\u61c9\u8aaa\u660e<\/th><\/tr><\/thead><tbody><tr><td>\u662f\u5426\u9700\u8981\u65b0\u589e\u5167\u90e8\u5718\u968a\uff1f<\/td><td>\u5efa\u8b70\u6210\u7acb\u6c38\u7e8c\u63ed\u9732\u5c0f\u7d44\uff0c\u8de8\u90e8\u9580\u5354\u4f5c\uff0c\u5982\u8ca1\u52d9\u90e8\u3001ESG\u5718\u968a\u3001\u98a8\u96aa\u7ba1\u7406\u90e8\u9580\u7b49<\/td><\/tr><tr><td>\u8cc7\u8a0a\u6536\u96c6\u662f\u5426\u9700\u5916\u90e8\u5354\u52a9\uff1f<\/td><td>\u82e5\u7121\u5167\u90e8\u6c23\u5019\u98a8\u96aa\u8a55\u4f30\u80fd\u529b\uff0c\u53ef\u59d4\u8a17\u7b2c\u4e09\u65b9\u57f7\u884c\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u3001\u60c5\u5883\u6a21\u64ec\u7b49<\/td><\/tr><tr><td>\u521d\u671f\u80fd\u5426\u53ea\u63ed\u9732\u90e8\u5206\u5167\u5bb9\uff1f<\/td><td>IFRS S1\/S2\u5141\u8a31\u300c\u6c23\u5019\u5148\u884c\u300d\uff0c\u521d\u671f\u50c5\u63ed\u9732\u6c23\u5019\u76f8\u95dc\u8cc7\u8a0a\uff0c\u9010\u6b65\u62d3\u5c55\u81f3\u5168\u9762\u6c38\u7e8c\u98a8\u96aa<\/td><\/tr><tr><td>\u662f\u5426\u589e\u52a0\u7de8\u5831\u8ca0\u64d4\uff1f<\/td><td>\u521d\u671f\u78ba\u5be6\u9700\u6642\u9593\u8abf\u6574\uff0c\u4f46\u9577\u671f\u53ef\u5f37\u5316\u4f01\u696d\u7af6\u722d\u529b\u3001\u6295\u8cc7\u5438\u5f15\u529b\uff0c\u4e26\u63d0\u5347\u8207\u570b\u969b\u6a5f\u69cb\u5c0d\u8a71\u57fa\u790e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BC%81%E6%A5%AD%E5%A6%82%E4%BD%95%E9%A0%86%E5%88%A9%E6%8E%A5%E8%BB%8C%EF%BC%9F%E5%9B%9B%E5%A4%A7%E9%97%9C%E9%8D%B5%E5%BB%BA%E8%AD%B0\"><\/span>\u4f01\u696d\u5982\u4f55\u9806\u5229\u63a5\u8ecc\uff1f\u56db\u5927\u95dc\u9375\u5efa\u8b70<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u53ca\u65e9\u898f\u5283\u5167\u90e8\u5c0e\u5165\u6642\u7a0b\u8207\u8cc7\u6e90<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u4f9d\u91d1\u7ba1\u6703\u767c\u5e03\u4e4b\u53c3\u8003\u7bc4\u4f8b\uff0c\u64ec\u8a02\u516c\u53f8\u5c08\u5c6c\u5c0e\u5165\u8a08\u756b<\/li>\n\n\n\n<li>\u8a2d\u5b9a\u6e05\u6670\u7684\u9032\u5ea6\u8207\u76ee\u6a19\uff0c\u4f9d\u5b63\u63d0\u5831\u8463\u4e8b\u6703<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u57f9\u80b2\u5c08\u696d\u4eba\u624d\u8207\u5167\u90e8ESG\u80fd\u529b<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u7d50\u5408\u8ca1\u6703\u3001\u98a8\u96aa\u7ba1\u7406\u8207\u6c38\u7e8c\u767c\u5c55\u5c08\u696d\uff0c\u5efa\u7acb\u8de8\u90e8\u9580\u6c38\u7e8c\u63ed\u9732\u5c0f\u7d44<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u5c0e\u5165\u6578\u64da\u7cfb\u7d71\u8207\u6d41\u7a0b\u6578\u4f4d\u5316<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u5efa\u7f6e\u6c38\u7e8c\u6578\u64da\u5e73\u53f0\uff0c\u78ba\u4fdd\u6578\u64da\u53ef\u8ffd\u6eaf\u3001\u53ef\u9a57\u8b49<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u53c3\u8207\u7522\u696d\u793a\u7bc4\u8207\u4ea4\u6d41\u5e73\u53f0<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u5584\u7528\u8b49\u4ea4\u6240\u63d0\u4f9b\u8cc7\u6e90\u8207\u8ab2\u7a0b\uff0c\u638c\u63e1\u7522\u696d\u6700\u65b0\u63ed\u9732\u8da8\u52e2<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%B5%90%E8%AA%9E%EF%BC%9A%E6%8E%A5%E8%BB%8CIFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87%EF%BC%8C%E6%98%AF%E8%BD%89%E5%9E%8B%E4%B9%9F%E6%98%AF%E5%A5%91%E6%A9%9F\"><\/span>\u7d50\u8a9e\uff1a\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff0c\u662f\u8f49\u578b\u4e5f\u662f\u5951\u6a5f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff0c\u4e0d\u50c5\u662f\u9075\u5faa\u6cd5\u898f\uff0c\u66f4\u662f\u9081\u5411\u6c38\u7e8c\u6cbb\u7406\u3001\u63d0\u5347\u570b\u969b\u7af6\u722d\u529b\u7684\u95dc\u9375\u4e00\u6b65\u3002\u96a8\u8457\u5168\u7403\u8cc7\u672c\u5e02\u5834\u6108\u52a0\u91cd\u8996ESG\u8207\u4f01\u696d\u97cc\u6027\uff0c\u4f01\u696d\u5982\u80fd\u5584\u7528\u300c\u6211\u570b\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u85cd\u5716\u300d\uff0c\u4ee5\u53ca\u300c\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u5c0e\u5165\u8a08\u756b\u53c3\u8003\u7bc4\u4f8b\u300d\u7b49\u8cc7\u6e90\uff0c\u5fc5\u80fd\u6709\u6548\u63d0\u5347\u8cc7\u8a0a\u63ed\u9732\u54c1\u8cea\uff0c\u5438\u5f15\u9577\u671f\u6295\u8cc7\u4eba\uff0c\u4e26\u6253\u9020\u5177\u524d\u77bb\u8996\u91ce\u8207\u793e\u6703\u8cac\u4efb\u7684\u6c38\u7e8c\u4f01\u696d\u5f62\u8c61\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_%E6%88%91%E5%9C%8B%E6%8E%A5%E8%BB%8CIFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87%E7%9A%84%E6%99%82%E7%A8%8B%E6%98%AF%E5%A6%82%E4%BD%95%E5%AE%89%E6%8E%92%E7%9A%84%EF%BC%9F\"><\/span>1. <strong>\u6211\u570b\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u7684\u6642\u7a0b\u662f\u5982\u4f55\u5b89\u6392\u7684\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6211\u570b\u5206\u4e09\u968e\u6bb5\u63a5\u8ecc\uff0c\u7b2c\u4e00\u968e\u6bb5\u81ea2026\u5e74\u8d77\uff0c\u9069\u7528\u65bc\u5be6\u6536\u8cc7\u672c\u984d\u9054100\u5104\u5143\u4ee5\u4e0a\u4e4b\u4e0a\u5e02\uff08\u6ac3\uff09\u516c\u53f8\uff1b\u7b2c\u4e8c\u968e\u6bb5\u81ea2027\u5e74\u8d77\u9069\u7528\u8cc7\u672c\u984d50\u5104\u81f3100\u5104\u5143\u516c\u53f8\uff1b\u7b2c\u4e09\u968e\u6bb5\u9810\u8a082029\u5e74\u8d77\u9069\u7528\u8cc7\u672c\u984d20\u5104\u81f350\u5104\u5143\u516c\u53f8\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_IFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87%E6%98%AF%E4%BB%80%E9%BA%BC%EF%BC%9F%E7%82%BA%E4%BD%95%E9%87%8D%E8%A6%81%EF%BC%9F\"><\/span>2. <strong>IFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u662f\u4ec0\u9ebc\uff1f\u70ba\u4f55\u91cd\u8981\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>IFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u7531ISSB\u5236\u5b9a\uff0c\u5305\u542bIFRS S1\uff08\u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u8cc7\u8a0a\u63ed\u9732\u4e4b\u4e00\u822c\u898f\u5b9a\uff09\u8207IFRS S2\uff08\u6c23\u5019\u76f8\u95dc\u63ed\u9732\uff09\u3002\u5176\u76ee\u7684\u662f\u63d0\u5347\u6c38\u7e8c\u8cc7\u8a0a\u7684\u900f\u660e\u5ea6\u3001\u53ef\u6bd4\u8f03\u6027\u8207\u53ef\u4fe1\u8cf4\u6027\uff0c\u6709\u52a9\u4f01\u696d\u5438\u5f15\u6295\u8cc7\u4e26\u9632\u6b62\u6f02\u7da0\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_%E6%88%91%E5%9C%8B%E6%98%AF%E4%BB%A5%E4%BD%95%E7%A8%AE%E6%96%B9%E5%BC%8F%E6%8E%A5%E8%BB%8CIFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87%EF%BC%9F\"><\/span>3. <strong>\u6211\u570b\u662f\u4ee5\u4f55\u7a2e\u65b9\u5f0f\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6211\u570b\u63a1\u7528<strong>\u76f4\u63a5\u63a1\u7528\uff08adoption\uff09\u65b9\u5f0f<\/strong>\uff0c\u7d93\u91d1\u7ba1\u6703\u8a8d\u53ef\u5f8c\u9069\u7528\uff0c\u78ba\u4fdd\u8207\u570b\u969b\u6a19\u6e96\u4e00\u81f4\uff0c\u63d0\u5347\u4f01\u696d\u5728\u570b\u969b\u5e02\u5834\u7684\u80fd\u898b\u5ea6\u8207\u4fe1\u4efb\u5ea6\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_%E4%BB%80%E9%BA%BC%E6%98%AFIFRS_S1%E8%88%87S2%E7%9A%84%E4%B8%BB%E8%A6%81%E5%B7%AE%E7%95%B0%EF%BC%9F\"><\/span>4. <strong>\u4ec0\u9ebc\u662fIFRS S1\u8207S2\u7684\u4e3b\u8981\u5dee\u7570\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>IFRS S1<\/strong>\uff1a\u805a\u7126\u6240\u6709\u8207\u4f01\u696d\u524d\u666f\u6709\u95dc\u7684\u6c38\u7e8c\u98a8\u96aa\u8207\u6a5f\u6703\u8cc7\u8a0a\u3002<\/li>\n\n\n\n<li><strong>IFRS S2<\/strong>\uff1a\u5c08\u6ce8\u6c23\u5019\u76f8\u95dc\u98a8\u96aa\u63ed\u9732\uff0c\u8981\u6c42\u4f7f\u7528TCFD\u6846\u67b6\u4e26\u57f7\u884c\u60c5\u5883\u5206\u6790\u3001\u78b3\u6392\u653e\u63ed\u9732\u7b49\u3002<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_%E4%BC%81%E6%A5%AD%E9%A6%96%E6%AC%A1%E5%B0%8E%E5%85%A5IFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87%E6%99%82%EF%BC%8C%E5%8F%AF%E4%BB%A5%E5%8F%AA%E6%8F%AD%E9%9C%B2%E9%83%A8%E5%88%86%E8%B3%87%E8%A8%8A%E5%97%8E%EF%BC%9F\"><\/span>5. <strong>\u4f01\u696d\u9996\u6b21\u5c0e\u5165IFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u6642\uff0c\u53ef\u4ee5\u53ea\u63ed\u9732\u90e8\u5206\u8cc7\u8a0a\u55ce\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u53ef\u4ee5\u3002\u4f01\u696d\u53ef\u63a1\u7528\u300c<strong>\u6c23\u5019\u5148\u884c<\/strong>\u300d\u65b9\u5f0f\uff0c\u9996\u6b21\u63ed\u9732\u6642\u805a\u7126IFRS S2\u4e2d\u7684\u6c23\u5019\u76f8\u95dc\u8cc7\u8a0a\uff0c\u4e4b\u5f8c\u518d\u9010\u6b65\u64f4\u5927\u81f3\u5176\u4ed6\u6c38\u7e8c\u8b70\u984c\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"6_%E9%87%91%E7%AE%A1%E6%9C%83%E6%98%AF%E5%90%A6%E6%8F%90%E4%BE%9B%E5%B0%8E%E5%85%A5%E5%8F%83%E8%80%83%E7%AF%84%E4%BE%8B%E8%88%87%E5%B7%A5%E5%85%B7%EF%BC%9F\"><\/span>6. <strong>\u91d1\u7ba1\u6703\u662f\u5426\u63d0\u4f9b\u5c0e\u5165\u53c3\u8003\u7bc4\u4f8b\u8207\u5de5\u5177\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u662f\u3002\u8b49\u4ea4\u6240\u5df2\u63d0\u4f9b\u300a<strong>\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u5c0e\u5165\u8a08\u756b\u53c3\u8003\u7bc4\u4f8b<\/strong>\u300b\uff0c\u5354\u52a9\u4f01\u696d\u64ec\u5b9a\u5c0e\u5165\u8a08\u756b\u3001\u57f7\u884c\u9032\u5ea6\u8868\u53ca\u5c08\u6848\u5c0f\u7d44\u8a2d\u7f6e\u5efa\u8b70\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"7_%E6%8E%A5%E8%BB%8CIFRS%E6%B0%B8%E7%BA%8C%E6%BA%96%E5%89%87%E6%9C%83%E5%A4%A7%E5%B9%85%E5%A2%9E%E5%8A%A0%E4%BC%81%E6%A5%AD%E6%88%90%E6%9C%AC%E8%88%87%E4%BA%BA%E5%8A%9B%E8%B2%A0%E6%93%94%E5%97%8E%EF%BC%9F\"><\/span>7. <strong>\u63a5\u8eccIFRS\u6c38\u7e8c\u6e96\u5247\u6703\u5927\u5e45\u589e\u52a0\u4f01\u696d\u6210\u672c\u8207\u4eba\u529b\u8ca0\u64d4\u55ce\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u521d\u671f\u53ef\u80fd\u589e\u52a0\u898f\u5283\u3001\u76e4\u67e5\u53ca\u63ed\u9732\u6210\u672c\uff0c\u4f46\u9577\u671f\u53ef\u63d0\u5347\u4f01\u696d\u5f62\u8c61\u3001\u964d\u4f4e\u7c4c\u8cc7\u6210\u672c\u4e26\u63d0\u5347\u5e02\u5834\u4fe1\u4efb\uff0c\u6709\u52a9\u65bc\u6574\u9ad4\u7af6\u722d\u529b\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"8_%E4%BC%81%E6%A5%AD%E6%98%AF%E5%90%A6%E9%9C%80%E8%A6%81%E8%81%98%E8%AB%8B%E5%A4%96%E9%83%A8%E9%A1%A7%E5%95%8F%E5%8D%94%E5%8A%A9%E5%9F%B7%E8%A1%8C%E5%B0%8E%E5%85%A5%E4%BD%9C%E6%A5%AD%EF%BC%9F\"><\/span>8. <strong>\u4f01\u696d\u662f\u5426\u9700\u8981\u8058\u8acb\u5916\u90e8\u9867\u554f\u5354\u52a9\u57f7\u884c\u5c0e\u5165\u4f5c\u696d\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8996\u4f01\u696d\u5167\u90e8\u8cc7\u6e90\u60c5\u6cc1\u800c\u5b9a\u3002\u82e5\u7f3a\u4e4f\u6c38\u7e8c\u98a8\u96aa\u5206\u6790\u6216\u78b3\u76e4\u67e5\u80fd\u529b\uff0c\u5efa\u8b70\u8058\u8acb\u5177\u7d93\u9a57\u7684\u9867\u554f\u5354\u52a9\u9032\u884c\u6578\u64da\u6574\u5099\u8207\u60c5\u5883\u5206\u6790\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"9_%E6%9C%AA%E4%BE%86%E5%93%AA%E4%BA%9B%E8%B3%87%E8%A8%8A%E5%BF%85%E9%A0%88%E7%B4%8D%E5%85%A5%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E5%A0%B1%E5%91%8A%EF%BC%9F\"><\/span>9. <strong>\u672a\u4f86\u54ea\u4e9b\u8cc7\u8a0a\u5fc5\u9808\u7d0d\u5165\u6c38\u7e8c\u63ed\u9732\u5831\u544a\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u4f9dIFRS S1\/S2\u8981\u6c42\uff0c\u4f01\u696d\u9700\u63ed\u9732\u6cbb\u7406\u67b6\u69cb\u3001\u7b56\u7565\u3001\u98a8\u96aa\u7ba1\u7406\u3001\u8861\u91cf\u6307\u6a19\u8207\u76ee\u6a19\uff0c\u4ee5\u53ca\u6c23\u5019\u76f8\u95dc\u98a8\u96aa\u8207\u6a5f\u6703\u7684\u8ca1\u52d9\u5f71\u97ff\u7b49\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"10_%E4%BC%81%E6%A5%AD%E5%A6%82%E4%BD%95%E8%BF%BD%E8%B9%A4%E6%8E%A5%E8%BB%8C%E9%80%B2%E5%BA%A6%E8%88%87%E6%9B%B4%E6%96%B0%E7%9B%B8%E9%97%9C%E6%8C%87%E5%BC%95%EF%BC%9F\"><\/span>10. <strong>\u4f01\u696d\u5982\u4f55\u8ffd\u8e64\u63a5\u8ecc\u9032\u5ea6\u8207\u66f4\u65b0\u76f8\u95dc\u6307\u5f15\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5efa\u8b70\u5b9a\u671f\u67e5\u95b1<strong>\u91d1\u7ba1\u6703\u8207\u8b49\u4ea4\u6240\u4e4b\u300c\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u5c08\u5340\u300d<\/strong>\uff0c\u8a72\u5e73\u53f0\u63d0\u4f9b\u4e00\u7ad9\u5f0f\u7684\u6700\u65b0\u6cd5\u898f\u3001\u5de5\u5177\u8207\u6559\u5b78\u8cc7\u6e90\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u70ba\u52a0\u901f\u63a8\u52d5\u6211\u570b\u4f01\u696d\u6c38\u7e8c\u8f49\u578b\u3001\u63d0\u5347\u6c38\u7e8c\u8cc7\u8a0a\u900f\u660e\u5ea6\u53ca\u570b\u969b\u8cc7\u672c\u5e02\u5834\u4fe1\u8cf4\u5ea6\uff0c\u91d1\u878d\u76e3\u7763\u7ba1\u7406\u59d4\u54e1\u6703\uff08\u4ee5\u4e0b\u7c21\u7a31\u91d1\u7ba1\u6703\uff09\u5df2\u6b63\u5f0f 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