碳費費率審議會設置要點
環境部發布「碳費費率審議會設置要點」 建構「排碳有價」關鍵體系 Dec 1, 2023 為推動實施我國碳定價，環境部於112年12月1日訂定發布「碳費費率審議會設置要點」，明定碳費費率審議會委員的組成及運作方式。環境部表示，自113年開始，碳費徵收對象的溫室氣體年排放量就會被納入計價，依氣候變遷因應法第28條規定，其徵收費率將由審議會審議後，送該部核定公告。甫於11月30日在杜拜開幕的聯合國氣候變化綱要公約第28次締約國會議（COP28），也正在討論全球減碳課題，此項設置要點的訂定展現我國願與國際協力，逐步落實減碳的決心。 環境部強調，我國身為國際社會一員，已規劃2050淨零排放路徑，修正發布「氣候變遷因應法」，提出12項關鍵戰略及具體行動方案，同時啟動徵收碳費制度，相關徵收碳費辦法草案均將在本年底正式對外預告。環境部表示，將開始進行碳費費率審議會委員遴聘作業，預計於明年第1季召開審議會討論費率。依「碳費費率審議會設置要點」規定，審議會召集人為環境部次長、副召集人為該部氣候變遷署署長，委員人數為19到23人，將由部長遴聘機關代表、民間團體代表及學者專家，其中政府機關以外之委員不得少於2/3，任一性別比例不得少於1/3，以符合性別平等之精神。 世界氣象組織（WMO）指出今年全球氣溫將比工業革命前均值高了攝氏1.4度，將創下有紀錄以來最熱的一年。今年11月20日，聯合國環境規劃署(UNEP)所發布「2023年排放差距報告」(Emission Gap Report 2023)同樣指出，去年全球溫室氣體排放同樣創下新高紀錄，約80%歷史累積排放量來自20大工業化（G20）國家，然而其中僅9國以法律規範淨零目標，僅10國訂有行動計畫。該報告提醒，若延續現行政策發展，推估全球溫升將達3°C。反觀我國，明確將淨零目標入法，且參採聯合國全球盤點作法以5年為一期，滾動檢討減碳情況。環境部表示，淨零轉型在我國已是現在進行式，且必須要落實完成。 我國減碳績效可從國際機構最新統計數據展現，根據歐盟委員會聯合研究中心(JRC)出版最新全球大氣研究溫室氣體排放資料庫(EDGAR)，2022年全球燃料燃燒二氧化碳排放相較於2005年增加27%，中國與印度分別成長86%與79%，韓國與新加坡則分別成長25%與37.6%，相對之下，我國係降低7%，不僅遠低於全球平均值，在亞洲僅次於日本（降低16%）；然而，往年國內常引述的德國看守協會(Germanwatch)所公布之氣候變遷績效指標(Climate Change Performance Index Results, CCPI)，設定不合理評比指標內容，無法反映各國在氣候變遷實際作為，導致減碳有績效的國家排名反而落後減碳沒有任何績效的國家。
The Zero-Carbon Era of “Carbon Rights Exchange”
The Zero-Carbon Era of “Carbon Rights Exchange” Author : Cai Zheming The Republic of China Carbon Rights Exchange was officially inaugurated on August 7, President Tsai Ing-wen said that the policy promotion of net-zero carbon emissions is expected to drive more than 4 trillion yuan of private investment within seven years, providing more than 500,000 related jobs and nearly 6 trillion yuan of output value, which also means that a zero-carbon era has officially arrived. The National Development Research Association announced the 2050 net-zero carbon emission path and strategy general description, in addition to voluntary reduction quota trading, but also through incremental offset carbon rights trading, including New York in the United States, London in the United Kingdom, Tokyo in Japan have successively established carbon rights trading platforms, Taiwan at this time can not only deepen international cooperation with other countries in the carbon exchange, but also urge its own industrial transformation to achieve low-carbon goals. Lee Anda Ping and Ng Ming-yee, accountant of United Accounting Firm, pointed out that the carbon rights exchange is jointly established by the Taiwan Stock Exchange and the China National Development Foundation, and is currently responsible for the projects including carbon consulting and education and training, domestic carbon rights trading, and foreign carbon rights trading. One. The past and present of carbon rights Carbon rights refer to the legal emission of greenhouse gas emission rights, which are controlled by the total amount of government units, and enterprises can reduce carbon emissions and transfer carbon rights from each other (the carbon reduction balance of enterprise A is sold to enterprise B to facilitate carbon emissions), which is a mandatory market that requires enterprises to set carbon emission caps, and they trade carbon balance and deficiency by themselves. Two. Uses, pricing, and charging of carbon rights After the establishment of the Taiwan Carbon Rights Exchange, the foreign carbon rights traded in the initial stage will help enterprises to operate ESG sustainability, and after the carbon fee is “levied”, greenhouse gases will be regulated, and carbon rights will be used for enterprises to “offset” statutory matters to comply with government policies and meet the global carbon reduction trend of enterprises. Ginseng. Carbon rights, carbon taxes and carbon fees Carbon rights refer to a government-led “mandatory market” in which companies purchase carbon rights in order to comply with the emission not exceeding their assigned amount; The other is that enterprises take the initiative to purchase carbon rights to achieve their own environmental protection goals. A carbon tax is a carbon tax levied by the government on a lump sum basis, based on the carbon content of various fossil fuels (once carbon-containing fuels are used). Carbon fee refers to the government’s management fund for greenhouse gases, which is levied on enterprises with annual greenhouse gas emissions of more than 25,000 tons. Accountant Wu Mingyi believes that the establishment of the carbon rights exchange means the advent of the zero-carbon era, and the government can deepen international cooperation with other countries on carbon issues in addition to the industrial transformation required to achieve its own low-carbon goals, and once the climate change responds to the statutory bill, it must carry out tax planning for domestic and foreign carbon rights trading. In view of this, the basic understanding of carbon rights must enlighten the people from the government’s call, so as to lay the foundation for sustainable ESG operation of enterprises, balance the profit and loss after the levy in pricing, and facilitate the deduction of carbon rights norms by enterprises in terms of fees. Taiwan’s carbon rights development tends to be dominated by the government, and carbon taxes are collected through unified revenue and expenditure, and carbon fees are used as a special management fund to require companies to lead by example, but the most critical carbon rights trading still needs to be recognized by the EPD and international justice agencies to truly lead Taiwan towards a zero-carbon era.
The leader of TooFish 360 PLUS entertainment technology – Chen Yijun
With more than 20 years of rich experience in Taiwan’s film and television entertainment industry, he is good at film and television entertainment marketing and the development of star goods, and has served as an agent for well-known artists Wang Xinling, Xu Huafeng, Yu Meiren, Wang Lu, Lin Meixiu and other agents; He is good at planning activities, brand IP management and copyright trading, etc., and has successfully planned a number of project activities and concerts planned by government and corporate brands. Now working as the founder of Lianhao Entertainment, with the TooFish 360 PLUS viewing model to amaze the market, becoming an APP artifact in the 5G era, the company is currently deeply rooted in Taiwan to the world, allowing users to pay and increase the income of performers, creating a win-win business model for both. Chen Yijun (Kimi) hopes that he can use pictures, use videos, take you to see the world, since childhood half-work and half-study to cultivate the spirit of “learning by doing”, born in Yunlin Douliu’s acting family in 1976, drifted north at the age of seven to graduate from higher vocational education and entered the entertainment industry, since then opened the three views of programs, advertising, film and television, because of his mother’s encouragement “You are very suitable for the entertainment industry”, plus the producer’s appreciation, successfully worked as a production assistant for half a year in the then popular “Hundred Battles and Victories”, and was immediately “No Defense Tonight” He became a program executive producer, studied in every field of the performing arts, and thus met Yu Xiang, a lifelong noble advertising godmother. [I originally just wanted to fulfill my dream, with serious stupidity. However, it all starts here. 】 Kimi initially just wanted to fulfill a dream, because after the early years, Taiwanese artists were able to travel throughout the Southeast Asian market, and even other Southeast Asian artists who developed in Taiwan returned to their home countries to become first-class kings or divas, in order to welcome the advent of the new era, they wanted to use TooFish360 PLUS as a medium; Change Taiwan’s entertainment industry is facing the crisis of insufficient domestic demand, in addition to the Chinese market, it can once again carry out the original influence on the Southeast Asian market, so it was decided to transform from an artist agent to a technology founder, and the entertainment industry was extended from point to surface. Korean idol group “BTS” held an online concert in 2021, attracting up to 70,000 people, but only through the 2D mode, but successfully held seven consecutive performances, each paying 30 US dollars per person, but became a new type of concert in the epidemic era, and became the rock of TooFish360 PLUS. Kimi said that he will cooperate with artist Yan Yalun to hold a 360 fan meeting, because he has previously cooperated with the Taitung County Government’s exclusive program “Chat Taitung”, feeling the charm of the combination of sightseeing tour guide and content introduction, both parties hope to create more new content for fans to have a new experience, plus his agent is also an old acquaintance, so the two sides hit it off with the idea of using TooFish360 PLUS media. Kimi is optimistic about Taiwan’s influence, and considering the pioneering nature of the Chinese market, Kimi has pre-built the 360Youtube channel, just like “Chat Taitung” so that the program or tourism can cultivate a new viewing experience, from the corner to the panorama has become the product mission of TooFish360 PLUS. TooFish360 PLUS lets you decide how you see the world Kimi wants to lead the audience through TooFish360 PLUS, which can achieve media proximity, from large to small and far to near, presenting a completely different new feeling, which is the current breakthrough in entertainment technology; In the case of Youtube, because you can’t move the viewing distance, you can’t meet the sense of traversal. In addition to creating an entertainment platform, it is also necessary to combine high-quality content, and in the future, we will cooperate with South Korea to bring more artist performances and exclusive content to fans, in addition to freely choosing the viewing angle, although they cannot participate in person during the epidemic, they can also achieve an unprecedented audio and video enjoyment through technology. Kimi believes that TooFish360 PLUS is not only for entertainment, it can also allow us to see more and see new things; Just like “Chatting Taitung” around the charm of the panoramic tour and sports events, etc., let you be at home, see the scene, and feel as if you are walking into it. Kimi emphasized that TooFish360 PLUS goes against the traditional compound eye 180-degree perspective, not only enriching the APP, but also catching the attention of the public, living up to the biblical miracle of “five loaves and two fish”, hoping to provide more rich different content, from 3.0 automation to 4.0 intelligent entertainment mode. Unblinding TooFish360 PLUS Three Viewing Modes – Win-win Strategy from Competition to Cooperation TooFish360 PLUS includes walking, joystick, and augmented reality (AR) modes, and Kimi directly opens up the author’s experience in the interview, using walking mode by moving and having enough space; Maintain the fixed point in joystick mode; The additional function of adjusting the field of view and picture correction through the AR mode through the immersive experience, also adds interaction to the 360-degree visual effect through mobile devices, PCs, TVs and VR devices. Figure I. Walking mode Figure II. Joystick mode Figure III. Augmented reality (AR) mode Kimi stressed that cooperation should replace competition, so that TooFish360 PLUS can be seen and innovate human viewing mode, in order to emerge in the 5G era, so borrow Youtube upload and telecom industry platform to let more people experience, looking forward to creating another opportunity for Taiwan’s entertainment industry; To develop the world market, if we can combine the influence of Korean performing arts on the world, from music to behind-the-scenes
Summary of deductible items for Value-Added Tax (VAT)
Summary of deductible items for Value-Added Tax (VAT) March 30, 2023 Value-added tax (VAT) itself is a consumption tax, so not all documents or invoices can be used to offset VAT. There are several requirements for offsetting input tax: 1. Legitimate certificates issued by the counterparty’s company. 2. The presence of VAT amount. 3. Unified registration number of the company or business entity. It can be seen that the document itself must be an “invoice.” Receipts, service fees, and similar documents that do not have VAT cannot be offset. At the same time, it must occur domestically. Overseas expenses, foreign airline tickets, and commercial invoices issued by foreign companies cannot be offset as they do not pay VAT to the Taiwanese government. Additionally, since VAT is essentially a consumption tax, items that fall under the nature of consumption tax also cannot be offset. However, even if input tax cannot be offset, since these expenses are company costs, they must still be recorded. This way, the actual profit or loss can be determined at the end of the year. The following list includes deductible and non-deductible items for VAT: I. Deductible Items for VAT 1. Purchases: Unified invoices related to the company’s main business activities. 2. Rental expenses: If the certificate is a unified invoice and the lease is signed in the company’s name, the input tax amount can be offset. 3. Stationery supplies. 4. Miscellaneous purchases: Office appliances, computers, air conditioners, telephones, etc. 5. Miscellaneous expenses: Office cleaning supplies, spare parts, etc. 6. Unified invoices for the purchase of real estate, factories, and equipment. 7. Employee uniforms, work shoes, and items provided for use at business premises. 8. Travel expenses: Domestic air tickets, high-speed rail tickets, bus tickets; accommodation expenses, require invoices with unified registration numbers, along with travel expenses. However, accommodation expenses for employee trips that fall under employee benefits cannot be offset against input tax. 9. Freight expenses: Input invoices from courier and freight companies must be obtained. 10. Postage and telecommunication fees: Input invoices for company usage of telephones, telegrams, internet fees, etc. 11. Repair expenses: Maintenance of company vehicles, office equipment, buildings, etc., requires input invoices for offsetting. 12. Advertising expenses: Newspapers, magazines, flyers, posters, samples, TV and internet advertisements related to company operations. As long as input invoices are obtained, input tax can be offset. 13. Water, electricity, and gas expenses: Water and electricity bills and gas fees with the company’s name and unified registration number. 14. Research and development expenses: Expenses incurred for researching new products, improving production technology, etc. 15. Training expenses: Expenses incurred for employee training related to company operations. 16. Fuel expenses: Vehicle fuel and fuel oil costs. 17. Service fees: Input invoices with unified registration numbers, such as fees for consulting companies, translation fees. 18. Miscellaneous purchases: Office appliances, computers, air conditioners, telephones, etc. 19. Miscellaneous expenses: Office cleaning supplies, spare parts, etc. 20. Unified invoices for the purchase of real estate, factories, and equipment. 21. Employee uniforms, work shoes, and items provided for use at business premises. II. Non-deductible Items 1. Salary expenses: Various remuneration paid to employees, such as salaries, bonuses, allowances, overtime pay, etc. Input tax cannot be offset against these expenses. 2. Personal dining expenses. 3. General clothing, handbags, etc. 4. Entertainment expenses for entertaining clients, including travel expenses and accommodation expenses. 5. Gifts given to others for social entertainment or gifts presented to shareholders at shareholder meetings. 6. Personal use of small vehicles. (1) Employee welfare-related expenses. (2) Donated items. (3) Rental expenses for transporting employees to and from work, where the input tax on the rental cannot be offset against the output tax.
開啟IFRS永續揭露標準，一同邁向全球統一的永續資訊揭露新時代
開啟IFRS永續揭露標準，邁向全球永續資訊揭露新時代 作者：吳明儀、賴昱瑋 國際永續準則理事會（ISSB）於2023年6月26日宣布首批兩號IFRS永續揭示準則，旨在為以投資人為中心的永續報告建立全球基準，以協助各國監管機構制定當地法規。本所指出，新準則要求企業提供關於永續主題的資訊，包括治理、策略、風險管理、指標、目標等各方面的資訊。這意味著公司需要識別所有與其相關的永續風險和機會，揭示這些對其營運、業務模式和策略的影響，以及它們如何影響資源使用、資產配置和籌措資金，也就是如何影響未來短、中和長期的現金流量。此外，透過揭示相關的指標和目標，公司可以展現其永續主題的執行情況。 主要發現： 2022年，全球再生能源的使用明顯增加，太陽能的增長達到了24.4%，創下歷史新高，同時風力能源的增長達到了13.1%。 2022年全球的碳排放密度下降了2.5%，相比2021年的0.5%，這是自2001年以來的第四大降幅。 即使在2022年，脫碳速度有一定程度的提高，但要實現《巴黎協定》設定的目標，即在2050年前將全球升溫幅度控制在1.5°C以內，我們需要將目前的脫碳速度提高七倍。 2022年，七大工業國組織（G7）的脫碳率僅為1.2%，而七大新興經濟體（E7）的脫碳率達到2.8%。 本所會計師指出，台灣金融監管機構已經發布了一項接軌計畫，計劃將新準則納入股東會年報的必報項目，並分階段實施。第一階段將由資本額達到100億元以上的上市(櫃)公司在2026年編製永續資訊，並於2027年進行外部揭露。為了協助企業適應新準則，監管機構已成立工作小組，負責翻譯準則、進行差異分析，並制定最佳實務範例和相關指南供參考。 此外，本所會計師指出，國內公司可能面臨一些挑戰，包括現行永續資訊和財務報告的發布時間存在差距，未來需要同時發布。新準則要求揭示的永續資訊應與財務報表的報告範圍相同，但現行的永續報告書未必與合併財務報表的報告範圍一致。此外，目前許多企業未曾詳細揭示低碳轉型計劃和韌性分析等具體信息。 會計師建議企業應及早瞭解新的全球基準，識別IFRS永續揭示準則與現有報告內容之差異，建立行動計劃來彌補這些差距。這包括建立由董事會領導的治理結構，以在處理永續問題時同時考慮財務和永續報告，並監督新報告規定的影響和報告品質。此外，企業應開始內部教育和溝通，決定如何銜接現有程序或探索可能提高效率的選項，將信息收集的特定方面和計算程序整合到已經與永續報告相關的系統、程序和控制點中，以便及時提供可靠的信息。 碳交易的重要性 台灣於今年8月正式成立碳權交易所，並計劃在年底前引進國外碳權交易，引起各界對碳交易相關問題的關注。2012年全球每創造百萬美元GDP，就會伴隨排放299噸的二氧化碳。好消息是，每百萬美元GDP的二氧化碳排放量在2022年已降至240噸，降幅20%，其中G7（美國、德國、英國、法國、日本、義大利、加拿大）平均排放175噸二氧化碳、E7（中國大陸、印度、巴西、墨西哥、俄羅斯、印尼、土耳其）平均排放312噸。而從2012至2022的十年間，全球GDP成長34%，能源消耗和碳排放量增加速度卻較慢，僅分別增加了14%與7%。 此外，對於台灣的碳交易制度，環境部目前計劃實施一個名為「2+1」制度，而碳權交易所最快將在今年底前提供數項國外碳權商品，企業可以根據自身需求從自願減量額度、增量抵換以及國外碳權等三個來源中進行綜合規劃。永續團隊認為，企業在應對碳交易時應優先考慮整個價值鏈上下游的自主減碳，然後考慮通過碳抵減來實現長期的淨零碳目標，同時應評估碳費、碳權價格和減碳技術成本，以找出保持企業低碳競爭力的最佳策略。 鑒於目前國內外的碳市場正處於蓬勃發展階段，永續部門團隊建議企業應從了解碳權交易的生態系開始，思考如何布局和實施碳權交易，並關注並投資於碳排放減少技術，以在新的氣候經濟中發揮作用。 全球最低稅負制度下的避風港和全球資訊申報 考慮到全球最低稅負制度（Pillar II）對有效稅率的計算非常複雜，為降低跨國企業集團的合規成本，OECD提出了過渡期國別報告避風港條款（Transitional CbCR Safe Harbour）。利安達平和聯合會計師事務所執業會計師建議，企業可以充分利用這一避風港，以降低合規成本。這是因為在全球最低稅負制度下，有效稅率的計算並不像簡單地將所得稅費用（分子）除以稅前淨利（分母）那麼簡單，而是需要根據當地租稅管轄區的稅收規定來進行調整和選擇，這使得計算變得非常複雜。過渡期國別報告避風港條款主要是允許跨國企業集團使用國別報告數據進行簡化計算，而在2023年至2026年的過渡期內，只要租稅管轄區符合避風港的三個測試之一，即可將補充稅視為零，並免除對有效稅率的詳細計算。這三個測試包括最低利潤測試、簡化有效稅率測試和例行性利潤測試。 此外，OECD於2023年7月發布了Pillar II下的GloBE資訊申報表（GloBE Information Return, “GIR”）的標準範本格式，內容包括約490項財務數據和相關的解釋性說明，分為三個部分：跨國企業集團資訊、租稅管轄區的避風港和豁免條款以及GloBE的計算。雖然台灣目前尚未實施全球最低稅負制度，但台灣跨國企業集團可能需要提供GIR數據，因為與其關係企業所在的租稅管轄區可能會要求提供GIR數據。因此，企業應提前規劃如何收集相關財務數據，以應對未來對GIR大規模信息披露的要求。
The Zero-Carbon Era of “Carbon Rights Exchange”
The Zero-Carbon Era of “Carbon Rights Exchange” Author : Cai Zheming The Republic of China Carbon Rights Exchange was officially inaugurated on August 7, President Tsai Ing-wen said that the policy promotion of net-zero carbon emissions is expected to drive more than 4 trillion yuan of private investment within seven years, providing more than 500,000 related jobs and nearly 6 trillion yuan of output value, which also means that a zero-carbon era has officially arrived. The National Development Research Association announced the 2050 net-zero carbon emission path and strategy general description, in addition to voluntary reduction quota trading, but also through incremental offset carbon rights trading, including New York in the United States, London in the United Kingdom, Tokyo in Japan have successively established carbon rights trading platforms, Taiwan at this time can not only deepen international cooperation with other countries in the carbon exchange, but also urge its own industrial transformation to achieve low-carbon goals. Lee Anda Ping and Ng Ming-yee, accountant of United Accounting Firm, pointed out that the carbon rights exchange is jointly established by the Taiwan Stock Exchange and the China National Development Foundation, and is currently responsible for the projects including carbon consulting and education and training, domestic carbon rights trading, and foreign carbon rights trading. One. The past and present of carbon rights Carbon rights refer to the legal emission of greenhouse gas emission rights, which are controlled by the total amount of government units, and enterprises can reduce carbon emissions and transfer carbon rights from each other (the carbon reduction balance of enterprise A is sold to enterprise B to facilitate carbon emissions), which is a mandatory market that requires enterprises to set carbon emission caps, and they trade carbon balance and deficiency by themselves. Two. Uses, pricing, and charging of carbon rights After the establishment of the Taiwan Carbon Rights Exchange, the foreign carbon rights traded in the initial stage will help enterprises to operate ESG sustainability, and after the carbon fee is “levied”, greenhouse gases will be regulated, and carbon rights will be used for enterprises to “offset” statutory matters to comply with government policies and meet the global carbon reduction trend of enterprises. Ginseng. Carbon rights, carbon taxes and carbon fees Carbon rights refer to a government-led “mandatory market” in which companies purchase carbon rights in order to comply with the emission not exceeding their assigned amount; The other is that enterprises take the initiative to purchase carbon rights to achieve their own environmental protection goals. A carbon tax is a carbon tax levied by the government on a lump sum basis, based on the carbon content of various fossil fuels (once carbon-containing fuels are used). Carbon fee refers to the government’s management fund for greenhouse gases, which is levied on enterprises with annual greenhouse gas emissions of more than 25,000 tons. Accountant Wu Mingyi believes that the establishment of the carbon rights exchange means the advent of the zero-carbon era, and the government can deepen international cooperation with other countries on carbon issues in addition to the industrial transformation required to achieve its own low-carbon goals, and once the climate change responds to the statutory bill, it must carry out tax planning for domestic and foreign carbon rights trading. In view of this, the basic understanding of carbon rights must enlighten the people from the government’s call, so as to lay the foundation for sustainable ESG operation of enterprises, balance the profit and loss after the levy in pricing, and facilitate the deduction of carbon rights norms by enterprises in terms of fees. Taiwan’s carbon rights development tends to be dominated by the government, and carbon taxes are collected through unified revenue and expenditure, and carbon fees are used as a special management fund to require companies to lead by example, but the most critical carbon rights trading still needs to be recognized by the EPD and international justice agencies to truly lead Taiwan towards a zero-carbon era.
氣候變遷及企業永續發展
氣候變遷及企業永續發展 2019.03.27 金融業在全球掌握了可觀的資金流向。隨著當前各種經濟、環境和社會趨勢的變化，金融機構如銀行、資產管理公司等若能實施「永續金融」原則，即將環境、社會和治理（ESG）考量納入投資和融資的評估指標，將成為推動全球經濟創新轉型的重要力量，並與聯合國永續發展目標（UN SDGs）相呼應。 以投資為例，機構投資人已經逐漸認識到對環境、社會和治理方面表現優越或相關風險較高（如權利、氣候變化、商業倫理等議題）的投資標的，極有可能對投資績效產生重大影響。隨著客戶對投資的需求不斷增加，這一趨勢變得更加明顯。 因此，從聯合國責任投資原則到政府監管的逐漸加強，都推動了相關議題的熱度。隨著資金加速流入ESG資金的資產管理機構，他們面臨著多重挑戰，包括ESG領域本身的複雜性、利害關係人的不同期望、未監管法規的不確定性、ESG數據的不一致性、準ESG術語，指標報告框架的缺乏，以及對SG方面在財務上效益的期待。為因應這些挑戰，我們建議資產管理機構可以從以下四個層面進行自我檢視或準備： 擬定ESG策略是制定自身方針的最基本起步點。在這個層面上，重要的焦點包括確定策略的方法、投入ESG的企圖心、分析市場趨勢和監管環境、追踪並預測投資人在ESG方面的需求，以及了解同業的作法和差距。 實施ESG策略是在制定策略後，借助明確的ESG路圖才能長久行得通的步驟。因此，這個層面的關鍵在於制定ESG路徑圖、設計ESG治理結構，並準備動態計畫以應對不同資產類別（如債券等）和客戶需求，善用策略。 監控並報告績效是ESG策略實施效果的揭露，將成為利害關係人（如客戶和主管機關等）關注的焦點。因此，這個層面的關鍵在於確定關鍵的揭露對象、有效的揭露方式，以及建立有效的數據收集和報告系統。機構投資人可能需要引入客製化的解決方案，將報告系統嵌入機構的日常運作中；同時，需要計劃和執行各層級主管和員工的培訓教育。 檢視流程並確保揭露品質是內部應採取的一個重要措施，特別是在建立正式的EG審核流程和內控機制方面，以確保ESG足夠符合法規和環境現況。此外，可以設定各種情境（例如法規變化或氣候事件），對投資組合進行壓力測試。對外的資訊揭露則可以透過外部公正單位來確保其可信度。 專注於ESG的資產管理業在進步，UNPRI的機構投資人在2018年的總管理資產接近90兆美元，相較於2017年增長了1倍。在台灣，退休基金近年來也釋出了新台幣1140億，投入內外部續數成份股的被動型股票投資。在這種趨勢下，我們強調資產管理者可以透過多種方式分階段地推行ESG策略投資。對於機構投資人來說，這不僅是為了實現自身的利益，還可以為投資人、社會以及環境創造多贏的共享價值。最重要的是，需要建立踏出這一步的決心 CDP歐洲市場2018年度報告:半數的歐洲企業獎勵高層應對氣候變遷 最近的碳揭露專案（Carbon Disclosure Project）的最新歐洲市場報告顯示，氣候治理正快速成為企業治理的主流趨勢，許多企業積極應對氣候風險，同時把握綠色商機。根據該報告，有80%的公司認為氣候變遷是公司營運中的一個重要風險，近90%的公司認為氣候變遷將帶來商機，其中近半數的企業預計低碳產品及服務的需求將持續增加。 報告指出，在減少碳排放的努力方面，歐洲企業有著顯著的進步。在201年度，參與CDP評比的歐洲企業減少的碳排放總量相當於奧地利全國一年的碳排放總量。其中，有76家公司在CDP的年度評比中獲得Alist，佔全球Alist獲得者的一部分。此外，歐洲企業也競相設定科學基礎的減量目標（Science-Based Targets，SBT），以應對巴黎協議中控制全球暖化趨勢在攝氏2度內的目標。 越來越多企業管理層的獎勵機制與其氣候策略的績效以及是否進行深度的氣候風險情境分析密切相關。有72%的公司計劃最遲在2020年前使用情境分析作為訂定商業策略的參考，這將促使公司回應TCFD（Task Force on Climate-related Financial Disclosures）所建議的氣候相關財務揭露框架，以協助公司評估氣候變遷帶來的財務風險和機會。
應對氣候變遷所帶來的挑戰，我們應該採取正確的行動！
應對氣候變遷所帶來的挑戰 應採取正確的行動 January 25, 2019 2018年諾貝爾經濟學獎桂冠得主前世界銀行首席經濟學家紐約大學史登商院授保羅羅默(PlM.Romer)在獲獎當日受訪時說 :「人類絕對有能力減少碳排放……一旦我們開始減排，就會感到訝異:原來並沒有那麼難」對於日益嚴重的全球暖化危機、日切的碳排放減量工作，我們應該不只說，更是要馬上行動回首2018年全球氣候變主要發展，本所有以下幾點發現 : 全球能源轉型續發燒，能源政策將日強健，企業角色日漸重要全球欲控制5C升趨勢2030年前全球碳排放較2010年減量40~60，為此全球能源架構需要立即的轉型並以2050年中和為目標情境。近年受到國際政治的影響，雖然有部分國家背離當初《巴黎協定》的全球共識但截至目前為止多數的政府仍守對巴黎協定的承諾·這些簽署《巴黎協定》的國家將透過加低碳轉型的政策及鼓勵低碳投資的補助機制，以兌現他們的承諾。然當前多數國家其能源轉型政策尚末明朗或是相關補助獎勵措施尚末推行，但企業應積極主動將全球能源轉型納入整體企業經營策略的一環，不應被動坐等政府訊或強制規範，企業领袖更應發揮其影響力，帶動其價值鏈與利害關係人共同努力。 氣候變遷衝擊危害的相關科學研究將更為重要，2018 年許多科學研究證實氣候變將造成嚴重的衝擊危害，同時也指出當前各國政府提出的政策及目標仍不具前瞻性將法阻止可能發生的災難。各國在研氣候政策時，1.5度情境將成為主要的參考資料與目標情境，須仰賴越來越多科學研究提出具說服力的研究，證實這些災難發生的可能性及其衝擊影響。而這些研究發展的公布除能協助國家與企業相關政策擬定外預計將點燃更多的公共輿論，進而向政府及企業施壓，進而促使政府及企業採取更積極具有前瞻性的行動。 來自投資人及消費者的壓力顯增加，尤其是年輕世代，投資人日益重視投資的未來價值可能受到端氣候及低碳經濟中的市場動態影響、投資人將主動出擊·要求企業公開揭露因應氣候的策略及具體作為。此外，隨世代交替，現在的年輕世代對於氣候變議題更加關注，且認真檢視企業回應的作為及態度，期待企業能針對氣候變議題清楚表態，並提出減少碳排或消除排碳的具體作為·而影響其消費偏好、因此企業如何因應極為重要·尤其是直接面對消費者的品牌企業，更是首當其衝。 從上述三點得了解企業在面未來的永續挑戰應更積極主動，本所建議企業可透過下列三步驟檢視自身的對於未來挑戰的準備程度 : (1)鑑別企業價值鏈上的氣候險與機會、(2)利用科學方法進行策略與目標設定、(3)主動對外揭露，這種透明度和前瞻性思維有助於長期規划，企業可透過導入「氣候變遷相關財務揭露」(TaskForcelimadFi簡FD與科學基礎減量目標」(ScienceasdtreB制做法，主動將相關資訊揭露於整合性報告中，並回應國際永續評比等各項具體作為回應外界對於企業的期待，進而增加投資人對企業應對氣候變遷管理相關風險的承諾的信心。 世界企業永續發展協會(Word Business Council For Sustainable Development, WBCSD)近期發布氣候報告加速速航 : 2018低碳技術夥伴倡議(Goinfut Partnerships initiative,简稱LCTPi)」，展現低碳技術計畫成果，並提供後續因應氣候議題的行動項目給企業參考。 WBCSD發布《2018低碳技術夥伴倡議》報告書 LCTPi旨於加速低碳解決方案的開骏與推行，目的為大幅度降低碳排放量以符合《巴黎協定》標準，全球企業共同應並參與倡議，其中包括微軟、聯合利華、IKEA 與台灣企業台電子等235全球知名大企業該倡議中針對能源、地及交通三大面向提出六大鍵計畫總結各報告的計畫目標與達績效 : 能源調整(REscale) : 能源整計畫將加速再生能源的採購，促成低碳電力系統。該計畫致力於在區域性的關鍵市場如阿根廷、印度、歐盟等，透過各種論壇、教育訓練說明「再生能源購電協議 (renewable Power Purchase Agreements, PPAs) 」縮減再生源的知識落差，自2017年起，WBCSD企業成员簽署PPAS的企業家數年成長率為54高出全球29的成長率·展現出WBCSD企業成員的永續領導風範。 新能源解決方案(New Energy Solutions) 該計畫建立於上述「能源調整」計畫的成效，將透過跨部門合作來整合能源策略與低碳電力，加速低碳能源技術發展，並提出能源整合策略指引預計將針對幾項重要能源技術提出商業個案說明包含熱泵、聚光太陽能發電、船舶岸電系統以及電轉燃料等技術，藉由這些商業案例來協助技術可行性減碳效益的評估。 氣候智慧型農業(Climate Smart Agriculture) : 農展於候變遷議題扮演重角色，該計畫目標在2030前提升50%糧食生產量並同時達成50%減碳量，該計畫將於2017年底獲得荷蘭合作銀行(Rebobamk)與聯合環境10億元的資金贊助。 自然氣候解決方素(Natural Climate Solutions) : 本計畫預期藉由天然碳捕捉與碳封存技術解決氣候變遷議題，根據研究估算透，過此技術方案將可以達到《巴黎協定》2度情境中所要求的減碳量的37%。 高碳排交通轉型(Transforming Heavy Transport) : 貨物流的碳排放占整體交通碳排高達30%，隨著國際貿易日益活络频繁，未来30 年國際物流的碳排將成倍速成長。該計畫發展低碳貨運，開發可較傳統燃料減少50%的低碳燃料技術；持續與FreihtShare Lab合作示範計畫，提供計畫數據及資產共享:針對貨密集度過高的挑戰，與49個企業、政府與非營利組織合作，協助企業擬訂策略改善貨物與物流的過於集中的問題。 移動電動化(E-mobility) : 該計畫將加速並擴大電動車市場，提升交通產業的能源效率，並實質改善都市空氣品質，2018年一月WBCSD在印度建立國家電動車産業平台(REmobility以整合全國電動車産業價值鏈與政府資，WBCSD 將借該台的行成果·協助其他家加速擴大發展電動車市場，提供企業相關案例及經驗，並將擬定電動車產業的政策建議。 LCTPi將持續採取更多更具野心的行動方案，擴大合作夥伴網络，提升區域與全球影響力，並與政府合作訂立管理規範；同時也呼全球企業應積極展現行動力，回應全球永續願景。