{"id":21644,"date":"2025-03-13T21:24:51","date_gmt":"2025-03-13T13:24:51","guid":{"rendered":"https:\/\/www.www.reanda.tw\/?p=21644"},"modified":"2025-03-13T21:39:43","modified_gmt":"2025-03-13T13:39:43","slug":"elementor-0314","status":"publish","type":"post","link":"https:\/\/www.reanda.tw\/en\/elementor-0314\/","title":{"rendered":"\u6b50\u76dfESG\u653f\u7b56\u9b06\u7d81\u8207\u4f01\u696d\u61c9\u5c0d\u7b56\u7565"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"21644\" class=\"elementor elementor-21644\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d09977 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"4d09977\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16b03a1\" data-id=\"16b03a1\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99ed683 elementor-widget elementor-widget-text-editor\" data-id=\"99ed683\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>\u6b50\u76dfESG\u653f\u7b56\u9b06\u7d81\u8207\u4f01\u696d\u61c9\u5c0d\u7b56\u7565<\/p><p><span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fe03d07 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"fe03d07\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61132d4\" data-id=\"61132d4\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-90d34f9 elementor-widget elementor-widget-text-editor\" data-id=\"90d34f9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>March 14, 2025<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-512baa1 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"512baa1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b79502e\" data-id=\"b79502e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bf17e32 elementor-widget elementor-widget-image\" data-id=\"bf17e32\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"538\" src=\"https:\/\/www.reanda.tw\/wp-content\/uploads\/2025\/03\/\u5229\u5b89\u9054\u6587\u7ae0\u5c01\u9762_LINE@-2-1024x689.jpg\" class=\"attachment-large size-large wp-image-21649\" alt=\"\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1e5e5b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"1e5e5b7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b91fef2\" data-id=\"b91fef2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fd82fa8 elementor-widget elementor-widget-text-editor\" data-id=\"fd82fa8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u5728\u5168\u7403\u7d93\u6fdf\u74b0\u5883\u4e2d\uff0c\u4f01\u696d\u9762\u81e8\u8457\u65e5\u76ca\u56b4\u5cfb\u7684\u6311\u6230\uff0c\u7279\u5225\u662f\u5728\u74b0\u5883\u3001\u793e\u6703\u53ca\u6cbb\u7406\uff08ESG\uff09\u65b9\u9762\u7684\u8981\u6c42\u3002\u7f8e\u570b\u65b0\u4efb\u7e3d\u7d71\u5ddd\u666e\u4e0a\u4efb\u5f8c\uff0c\u767c\u4f48\u4e86\u4e00\u7cfb\u5217\u53cdESG\u7684\u884c\u653f\u547d\u4ee4\uff0c\u800c\u6b50\u76df\u5247\u5728\u63a8\u52d5\u76f8\u61c9\u7684\u898f\u7bc4\u9b06\u7d81\u3002\u672c\u6587\u5c07\u6df1\u5165\u63a2\u8a0e\u9019\u4e9b\u8b8a\u5316\u5c0d\u4f01\u696d\u7684\u5f71\u97ff\uff0c\u4ee5\u53ca\u4f01\u696d\u61c9\u5982\u4f55\u61c9\u5c0d\u9019\u4e00\u8da8\u52e2\u3002<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-928c372 elementor-widget elementor-widget-text-editor\" data-id=\"928c372\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u7f8e\u570b\u8207\u6b50\u76df\u7684ESG\u653f\u7b56\u5c0d\u6bd4<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fb83f0 elementor-widget elementor-widget-text-editor\" data-id=\"6fb83f0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u7f8e\u570b\u5728\u5ddd\u666e\u653f\u5e9c\u7684\u5f71\u97ff\u4e0b\uff0c\u9078\u64c7\u9000\u51fa\u5df4\u9ece\u5354\u5b9a\u4e26\u7d42\u6b62\u591a\u5143\u5e73\u7b49\u5171\u878d\uff08DEI\uff09\u653f\u7b56\uff0c\u4e3b\u8981\u662f\u51fa\u65bc\u5c0d\u5168\u7403\u9818\u5c0e\u5730\u4f4d\u53ca\u7522\u696d\u7af6\u722d\u529b\u6d41\u5931\u7684\u64d4\u6182\u3002\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u6b50\u76df\u5247\u6301\u7e8c\u63a8\u52d5ESG\u76f8\u95dc\u898f\u7bc4\uff0c\u8fd1\u671f\u66f4\u63d0\u51faOmnibus Initiative\u8a08\u756b\uff0c\u610f\u5716\u9b06\u7d81ESG\u898f\u7bc4\u4ee5\u63d0\u5347\u4f01\u696d\u7af6\u722d\u529b\u3002<\/p><p><strong>\u4e3b\u8981\u898f\u7bc4\u8b8a\u66f4<\/strong><\/p><p><strong>1. \u78b3\u908a\u5883\u8abf\u6574\u6a5f\u5236\uff08CBAM\uff09<\/strong><\/p><p><strong>2. \u4f01\u696d\u6c38\u7e8c\u5831\u5c0e\u6307\u4ee4\uff08CSRD\uff09<\/strong><\/p><p><strong>3. \u4f01\u696d\u6c38\u7e8c\u76e1\u8077\u8abf\u67e5\u6307\u4ee4\uff08CSDDD\uff09<\/strong><\/p><p>\u6839\u64da\u6700\u65b0\u63d0\u6848\uff0c\u53d7 CSRD \u898f\u7bc4\u7684\u4f01\u696d\u6578\u91cf\u5c07\u5f9e\u7d04\u4e94\u842c\u5bb6\u6e1b\u5c11\u81f3\u4e00\u842c\u5bb6\uff0c\u4e3b\u8981\u91dd\u5c0d\u5927\u578b\u4f01\u696d\u7684\u74b0\u5883\u8207\u793e\u6703\u5f71\u97ff\u9032\u884c\u5831\u5c0e\u3002\u6b64\u5916\uff0c\u76f8\u95dc\u5831\u5c0e\u7684\u63d0\u4ea4\u671f\u9650\u4e5f\u5c07\u5ef6\u9577\u81f32028\u5e74\uff0c\u7d66\u4e88\u4f01\u696d\u66f4\u591a\u6e96\u5099\u6642\u9593\u3002<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b56672 elementor-widget elementor-widget-text-editor\" data-id=\"7b56672\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u6c38\u7e8c\u767c\u5c55\u7684\u6574\u5408\u8da8\u52e2<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-930740c elementor-widget elementor-widget-text-editor\" data-id=\"930740c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u5118\u7ba1\u6b50\u76df\u7684ESG\u898f\u7bc4\u5c07\u9069\u5ea6\u9b06\u7d81\uff0c\u4f46\u4f01\u696d\u5728\u6c38\u7e8c\u5831\u5c0e\u8207\u8ca1\u52d9\u3001\u7d93\u71df\u7b56\u7565\u6574\u5408\u7684\u8da8\u52e2\u4e0d\u6703\u6539\u8b8a\u3002\u4f01\u696d\u61c9\u5118\u65e9\u6e96\u5099\uff0c\u7279\u5225\u662f\u5728\u6b50\u76df\u8a3b\u518a\u7684\u4f01\u696d\uff0c\u9700\u5bc6\u5207\u95dc\u6ce8\u6cd5\u898f\u8b8a\u52d5\uff0c\u555f\u52d5\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u6e96\u5099\u5de5\u4f5c\u3002<\/p><p>\u6211\u570b\u91d1\u7ba1\u6703\u5df2\u8981\u6c42\u4e0a\u5e02\u6ac3\u516c\u53f8\u65bc2026\u5e74\u4f9d\u5faa IFRS \u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u767c\u5e03\u5831\u544a\u3002\u9019\u8207 CSRD \u7684ESRS\u6a19\u6e96\u5b58\u5728\u5171\u901a\u4e4b\u8655\uff0c\u4f01\u696d\u53ef\u85c9\u6b64\u6a5f\u6703\u6574\u5408\u6cd5\u898f\u9075\u5faa\u6240\u9700\u7684\u8cc7\u8a0a\u7cfb\u7d71\u8207\u5167\u90e8\u63a7\u5236\u6d41\u7a0b\uff0c\u4ee5\u6700\u6709\u6548\u7387\u7684\u65b9\u5f0f\u7b26\u5408\u591a\u91cd\u8981\u6c42\u3002<\/p><p>\u53f0\u7063\u4f01\u696d\u61c9\u5f9e\u96c6\u5718\u5c64\u7d1a\u958b\u59cb\u9032\u884c\u96d9\u91cd\u91cd\u5927\u6027\u9451\u5225\uff0c\u8a55\u4f30\u5f71\u97ff\u91cd\u5927\u6027\u8207\u8ca1\u52d9\u91cd\u5927\u6027\uff0c\u4e26\u8207\u6b50\u76df\u5b50\u516c\u53f8\u4fdd\u6301\u5145\u5206\u6e9d\u901a\uff0c\u78ba\u4fdd\u5176\u80fd\u8ddf\u4e0a\u96c6\u5718\u7684\u9032\u5ea6\u3002<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7cbef1 elementor-widget elementor-widget-text-editor\" data-id=\"a7cbef1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u7d50\u8ad6\u8207\u5efa\u8b70<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-086f476 elementor-widget elementor-widget-text-editor\" data-id=\"086f476\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u9762\u5c0d ESG \u653f\u7b56\u7684\u8b8a\u9077\uff0c\u4f01\u696d\u5fc5\u9808\u4fdd\u6301\u9748\u6d3b\u61c9\u8b8a\u7684\u80fd\u529b\u3002\u672c\u6240\u5efa\u8b70\u4f01\u696d\u61c9\u5bc6\u5207\u95dc\u6ce8\u6cd5\u898f\u8b8a\u52d5\uff0c\u53ca\u65e9\u555f\u52d5\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u6e96\u5099\u5de5\u4f5c\uff0c\u4e26\u5c07\u6c38\u7e8c\u767c\u5c55\u8207\u8ca1\u52d9\u53ca\u7d93\u71df\u7b56\u7565\u9032\u884c\u6574\u5408\uff0c\u63d0\u5347\u4f01\u696d\u7af6\u722d\u529b\u3002\u900f\u904e\u9019\u4e9b\u63aa\u65bd\uff0c\u4f01\u696d\u5c07\u80fd\u66f4\u6709\u6548\u5730\u61c9\u5c0d\u4e0d\u65b7\u8b8a\u5316\u7684\u5e02\u5834\u74b0\u5883\uff0c\u4e26\u5728\u5168\u7403\u7af6\u722d\u4e2d\u7acb\u65bc\u4e0d\u6557\u4e4b\u5730\u3002<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u6b50\u76dfESG\u653f\u7b56\u9b06\u7d81\u8207\u4f01\u696d\u61c9\u5c0d\u7b56\u7565 \u00a0 March 14, 2025 \u5728\u5168\u7403\u7d93\u6fdf\u74b0\u5883\u4e2d\uff0c\u4f01\u696d\u9762\u81e8\u8457\u65e5\u76ca\u56b4\u5cfb\u7684\u6311\u6230\uff0c\u7279\u5225\u662f\u5728\u74b0\u5883\u3001\u793e\u6703\u53ca\u6cbb\u7406\uff08ESG\uff09\u65b9\u9762\u7684\u8981\u6c42\u3002\u7f8e\u570b\u65b0\u4efb\u7e3d\u7d71\u5ddd\u666e\u4e0a\u4efb\u5f8c\uff0c\u767c\u4f48\u4e86\u4e00\u7cfb\u5217\u53cdESG\u7684\u884c\u653f\u547d\u4ee4\uff0c\u800c\u6b50\u76df\u5247\u5728\u63a8\u52d5\u76f8\u61c9\u7684\u898f\u7bc4\u9b06\u7d81\u3002\u672c\u6587\u5c07\u6df1\u5165\u63a2\u8a0e\u9019\u4e9b\u8b8a\u5316\u5c0d\u4f01\u696d\u7684\u5f71\u97ff\uff0c\u4ee5\u53ca\u4f01\u696d\u61c9\u5982\u4f55\u61c9\u5c0d\u9019\u4e00\u8da8\u52e2\u3002 \u7f8e\u570b\u8207\u6b50\u76df\u7684ESG\u653f\u7b56\u5c0d\u6bd4 \u7f8e\u570b\u5728\u5ddd\u666e\u653f\u5e9c\u7684\u5f71\u97ff\u4e0b\uff0c\u9078\u64c7\u9000\u51fa\u5df4\u9ece\u5354\u5b9a\u4e26\u7d42\u6b62\u591a\u5143\u5e73\u7b49\u5171\u878d\uff08DEI\uff09\u653f\u7b56\uff0c\u4e3b\u8981\u662f\u51fa\u65bc\u5c0d\u5168\u7403\u9818\u5c0e\u5730\u4f4d\u53ca\u7522\u696d\u7af6\u722d\u529b\u6d41\u5931\u7684\u64d4\u6182\u3002\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u6b50\u76df\u5247\u6301\u7e8c\u63a8\u52d5ESG\u76f8\u95dc\u898f\u7bc4\uff0c\u8fd1\u671f\u66f4\u63d0\u51faOmnibus Initiative\u8a08\u756b\uff0c\u610f\u5716\u9b06\u7d81ESG\u898f\u7bc4\u4ee5\u63d0\u5347\u4f01\u696d\u7af6\u722d\u529b\u3002 \u4e3b\u8981\u898f\u7bc4\u8b8a\u66f4 1. \u78b3\u908a\u5883\u8abf\u6574\u6a5f\u5236\uff08CBAM\uff09 2. \u4f01\u696d\u6c38\u7e8c\u5831\u5c0e\u6307\u4ee4\uff08CSRD\uff09 3. \u4f01\u696d\u6c38\u7e8c\u76e1\u8077\u8abf\u67e5\u6307\u4ee4\uff08CSDDD\uff09 \u6839\u64da\u6700\u65b0\u63d0\u6848\uff0c\u53d7 CSRD \u898f\u7bc4\u7684\u4f01\u696d\u6578\u91cf\u5c07\u5f9e\u7d04\u4e94\u842c\u5bb6\u6e1b\u5c11\u81f3\u4e00\u842c\u5bb6\uff0c\u4e3b\u8981\u91dd\u5c0d\u5927\u578b\u4f01\u696d\u7684\u74b0\u5883\u8207\u793e\u6703\u5f71\u97ff\u9032\u884c\u5831\u5c0e\u3002\u6b64\u5916\uff0c\u76f8\u95dc\u5831\u5c0e\u7684\u63d0\u4ea4\u671f\u9650\u4e5f\u5c07\u5ef6\u9577\u81f32028\u5e74\uff0c\u7d66\u4e88\u4f01\u696d\u66f4\u591a\u6e96\u5099\u6642\u9593\u3002 \u6c38\u7e8c\u767c\u5c55\u7684\u6574\u5408\u8da8\u52e2 \u5118\u7ba1\u6b50\u76df\u7684ESG\u898f\u7bc4\u5c07\u9069\u5ea6\u9b06\u7d81\uff0c\u4f46\u4f01\u696d\u5728\u6c38\u7e8c\u5831\u5c0e\u8207\u8ca1\u52d9\u3001\u7d93\u71df\u7b56\u7565\u6574\u5408\u7684\u8da8\u52e2\u4e0d\u6703\u6539\u8b8a\u3002\u4f01\u696d\u61c9\u5118\u65e9\u6e96\u5099\uff0c\u7279\u5225\u662f\u5728\u6b50\u76df\u8a3b\u518a\u7684\u4f01\u696d\uff0c\u9700\u5bc6\u5207\u95dc\u6ce8\u6cd5\u898f\u8b8a\u52d5\uff0c\u555f\u52d5\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u6e96\u5099\u5de5\u4f5c\u3002 \u6211\u570b\u91d1\u7ba1\u6703\u5df2\u8981\u6c42\u4e0a\u5e02\u6ac3\u516c\u53f8\u65bc2026\u5e74\u4f9d\u5faa IFRS \u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u767c\u5e03\u5831\u544a\u3002\u9019\u8207 CSRD \u7684ESRS\u6a19\u6e96\u5b58\u5728\u5171\u901a\u4e4b\u8655\uff0c\u4f01\u696d\u53ef\u85c9\u6b64\u6a5f\u6703\u6574\u5408\u6cd5\u898f\u9075\u5faa\u6240\u9700\u7684\u8cc7\u8a0a\u7cfb\u7d71\u8207\u5167\u90e8\u63a7\u5236\u6d41\u7a0b\uff0c\u4ee5\u6700\u6709\u6548\u7387\u7684\u65b9\u5f0f\u7b26\u5408\u591a\u91cd\u8981\u6c42\u3002 \u53f0\u7063\u4f01\u696d\u61c9\u5f9e\u96c6\u5718\u5c64\u7d1a\u958b\u59cb\u9032\u884c\u96d9\u91cd\u91cd\u5927\u6027\u9451\u5225\uff0c\u8a55\u4f30\u5f71\u97ff\u91cd\u5927\u6027\u8207\u8ca1\u52d9\u91cd\u5927\u6027\uff0c\u4e26\u8207\u6b50\u76df\u5b50\u516c\u53f8\u4fdd\u6301\u5145\u5206\u6e9d\u901a\uff0c\u78ba\u4fdd\u5176\u80fd\u8ddf\u4e0a\u96c6\u5718\u7684\u9032\u5ea6\u3002 \u7d50\u8ad6\u8207\u5efa\u8b70 \u9762\u5c0d ESG \u653f\u7b56\u7684\u8b8a\u9077\uff0c\u4f01\u696d\u5fc5\u9808\u4fdd\u6301\u9748\u6d3b\u61c9\u8b8a\u7684\u80fd\u529b\u3002\u672c\u6240\u5efa\u8b70\u4f01\u696d\u61c9\u5bc6\u5207\u95dc\u6ce8\u6cd5\u898f\u8b8a\u52d5\uff0c\u53ca\u65e9\u555f\u52d5\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u6e96\u5099\u5de5\u4f5c\uff0c\u4e26\u5c07\u6c38\u7e8c\u767c\u5c55\u8207\u8ca1\u52d9\u53ca\u7d93\u71df\u7b56\u7565\u9032\u884c\u6574\u5408\uff0c\u63d0\u5347\u4f01\u696d\u7af6\u722d\u529b\u3002\u900f\u904e\u9019\u4e9b\u63aa\u65bd\uff0c\u4f01\u696d\u5c07\u80fd\u66f4\u6709\u6548\u5730\u61c9\u5c0d\u4e0d\u65b7\u8b8a\u5316\u7684\u5e02\u5834\u74b0\u5883\uff0c\u4e26\u5728\u5168\u7403\u7af6\u722d\u4e2d\u7acb\u65bc\u4e0d\u6557\u4e4b\u5730\u3002<\/p>\n","protected":false},"author":8,"featured_media":21649,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-21644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-climate-and-esg"],"rttpg_featured_image_url":{"full":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2025\/03\/\u5229\u5b89\u9054\u6587\u7ae0\u5c01\u9762_LINE@-2.jpg",2168,1459,false],"landscape":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2025\/03\/\u5229\u5b89\u9054\u6587\u7ae0\u5c01\u9762_LINE@-2.jpg",2168,1459,false],"portraits":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2025\/03\/\u5229\u5b89\u9054\u6587\u7ae0\u5c01\u9762_LINE@-2.jpg",2168,1459,false],"thumbnail":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2025\/03\/\u5229\u5b89\u9054\u6587\u7ae0\u5c01\u9762_LINE@-2-150x150.jpg",150,150,true],"medium":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2025\/03\/\u5229\u5b89\u9054\u6587\u7ae0\u5c01\u9762_LINE@-2-300x202.jpg",300,202,true],"large":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2025\/03\/\u5229\u5b89\u9054\u6587\u7ae0\u5c01\u9762_LINE@-2-1024x689.jpg",800,538,true],"1536x1536":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2025\/03\/\u5229\u5b89\u9054\u6587\u7ae0\u5c01\u9762_LINE@-2-1536x1034.jpg",1536,1034,true],"2048x2048":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2025\/03\/\u5229\u5b89\u9054\u6587\u7ae0\u5c01\u9762_LINE@-2-2048x1378.jpg",2048,1378,true],"slider-bg":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2025\/03\/\u5229\u5b89\u9054\u6587\u7ae0\u5c01\u9762_LINE@-2-1600x600.jpg",1600,600,true],"card-grid":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2025\/03\/\u5229\u5b89\u9054\u6587\u7ae0\u5c01\u9762_LINE@-2-600x900.jpg",600,900,true],"card-list":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2025\/03\/\u5229\u5b89\u9054\u6587\u7ae0\u5c01\u9762_LINE@-2-600x700.jpg",600,700,true],"tenweb_optimizer_mobile":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2025\/03\/\u5229\u5b89\u9054\u6587\u7ae0\u5c01\u9762_LINE@-2.jpg",600,404,false],"tenweb_optimizer_tablet":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2025\/03\/\u5229\u5b89\u9054\u6587\u7ae0\u5c01\u9762_LINE@-2.jpg",768,517,false]},"rttpg_author":{"display_name":"reanda","author_link":"https:\/\/www.reanda.tw\/en\/author\/reanda\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/www.reanda.tw\/en\/category\/insights\/climate-and-esg\/\" rel=\"category tag\">\u6c23\u5019\u8207ESG<\/a>","rttpg_excerpt":"\u6b50\u76dfESG\u653f\u7b56\u9b06\u7d81\u8207\u4f01\u696d\u61c9\u5c0d\u7b56\u7565 \u00a0 March 14, 2025 \u5728\u5168\u7403\u7d93\u6fdf\u74b0\u5883\u4e2d\uff0c\u4f01\u696d\u9762\u81e8\u8457\u65e5\u76ca\u56b4\u5cfb\u7684\u6311\u6230\uff0c\u7279\u5225\u662f\u5728\u74b0\u5883\u3001\u793e\u6703\u53ca\u6cbb\u7406\uff08ESG\uff09\u65b9\u9762\u7684\u8981\u6c42\u3002\u7f8e\u570b\u65b0\u4efb\u7e3d\u7d71\u5ddd\u666e\u4e0a\u4efb\u5f8c\uff0c\u767c\u4f48\u4e86\u4e00\u7cfb\u5217\u53cdESG\u7684\u884c\u653f\u547d\u4ee4\uff0c\u800c\u6b50\u76df\u5247\u5728\u63a8\u52d5\u76f8\u61c9\u7684\u898f\u7bc4\u9b06\u7d81\u3002\u672c\u6587\u5c07\u6df1\u5165\u63a2\u8a0e\u9019\u4e9b\u8b8a\u5316\u5c0d\u4f01\u696d\u7684\u5f71\u97ff\uff0c\u4ee5\u53ca\u4f01\u696d\u61c9\u5982\u4f55\u61c9\u5c0d\u9019\u4e00\u8da8\u52e2\u3002 \u7f8e\u570b\u8207\u6b50\u76df\u7684ESG\u653f\u7b56\u5c0d\u6bd4 \u7f8e\u570b\u5728\u5ddd\u666e\u653f\u5e9c\u7684\u5f71\u97ff\u4e0b\uff0c\u9078\u64c7\u9000\u51fa\u5df4\u9ece\u5354\u5b9a\u4e26\u7d42\u6b62\u591a\u5143\u5e73\u7b49\u5171\u878d\uff08DEI\uff09\u653f\u7b56\uff0c\u4e3b\u8981\u662f\u51fa\u65bc\u5c0d\u5168\u7403\u9818\u5c0e\u5730\u4f4d\u53ca\u7522\u696d\u7af6\u722d\u529b\u6d41\u5931\u7684\u64d4\u6182\u3002\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u6b50\u76df\u5247\u6301\u7e8c\u63a8\u52d5ESG\u76f8\u95dc\u898f\u7bc4\uff0c\u8fd1\u671f\u66f4\u63d0\u51faOmnibus Initiative\u8a08\u756b\uff0c\u610f\u5716\u9b06\u7d81ESG\u898f\u7bc4\u4ee5\u63d0\u5347\u4f01\u696d\u7af6\u722d\u529b\u3002 \u4e3b\u8981\u898f\u7bc4\u8b8a\u66f4 1. \u78b3\u908a\u5883\u8abf\u6574\u6a5f\u5236\uff08CBAM\uff09 2. \u4f01\u696d\u6c38\u7e8c\u5831\u5c0e\u6307\u4ee4\uff08CSRD\uff09 3. \u4f01\u696d\u6c38\u7e8c\u76e1\u8077\u8abf\u67e5\u6307\u4ee4\uff08CSDDD\uff09 \u6839\u64da\u6700\u65b0\u63d0\u6848\uff0c\u53d7 CSRD \u898f\u7bc4\u7684\u4f01\u696d\u6578\u91cf\u5c07\u5f9e\u7d04\u4e94\u842c\u5bb6\u6e1b\u5c11\u81f3\u4e00\u842c\u5bb6\uff0c\u4e3b\u8981\u91dd\u5c0d\u5927\u578b\u4f01\u696d\u7684\u74b0\u5883\u8207\u793e\u6703\u5f71\u97ff\u9032\u884c\u5831\u5c0e\u3002\u6b64\u5916\uff0c\u76f8\u95dc\u5831\u5c0e\u7684\u63d0\u4ea4\u671f\u9650\u4e5f\u5c07\u5ef6\u9577\u81f32028\u5e74\uff0c\u7d66\u4e88\u4f01\u696d\u66f4\u591a\u6e96\u5099\u6642\u9593\u3002 \u6c38\u7e8c\u767c\u5c55\u7684\u6574\u5408\u8da8\u52e2 \u5118\u7ba1\u6b50\u76df\u7684ESG\u898f\u7bc4\u5c07\u9069\u5ea6\u9b06\u7d81\uff0c\u4f46\u4f01\u696d\u5728\u6c38\u7e8c\u5831\u5c0e\u8207\u8ca1\u52d9\u3001\u7d93\u71df\u7b56\u7565\u6574\u5408\u7684\u8da8\u52e2\u4e0d\u6703\u6539\u8b8a\u3002\u4f01\u696d\u61c9\u5118\u65e9\u6e96\u5099\uff0c\u7279\u5225\u662f\u5728\u6b50\u76df\u8a3b\u518a\u7684\u4f01\u696d\uff0c\u9700\u5bc6\u5207\u95dc\u6ce8\u6cd5\u898f\u8b8a\u52d5\uff0c\u555f\u52d5\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u6e96\u5099\u5de5\u4f5c\u3002 \u6211\u570b\u91d1\u7ba1\u6703\u5df2\u8981\u6c42\u4e0a\u5e02\u6ac3\u516c\u53f8\u65bc2026\u5e74\u4f9d\u5faa IFRS \u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u767c\u5e03\u5831\u544a\u3002\u9019\u8207 CSRD \u7684ESRS\u6a19\u6e96\u5b58\u5728\u5171\u901a\u4e4b\u8655\uff0c\u4f01\u696d\u53ef\u85c9\u6b64\u6a5f\u6703\u6574\u5408\u6cd5\u898f\u9075\u5faa\u6240\u9700\u7684\u8cc7\u8a0a\u7cfb\u7d71\u8207\u5167\u90e8\u63a7\u5236\u6d41\u7a0b\uff0c\u4ee5\u6700\u6709\u6548\u7387\u7684\u65b9\u5f0f\u7b26\u5408\u591a\u91cd\u8981\u6c42\u3002 \u53f0\u7063\u4f01\u696d\u61c9\u5f9e\u96c6\u5718\u5c64\u7d1a\u958b\u59cb\u9032\u884c\u96d9\u91cd\u91cd\u5927\u6027\u9451\u5225\uff0c\u8a55\u4f30\u5f71\u97ff\u91cd\u5927\u6027\u8207\u8ca1\u52d9\u91cd\u5927\u6027\uff0c\u4e26\u8207\u6b50\u76df\u5b50\u516c\u53f8\u4fdd\u6301\u5145\u5206\u6e9d\u901a\uff0c\u78ba\u4fdd\u5176\u80fd\u8ddf\u4e0a\u96c6\u5718\u7684\u9032\u5ea6\u3002 \u7d50\u8ad6\u8207\u5efa\u8b70 \u9762\u5c0d ESG \u653f\u7b56\u7684\u8b8a\u9077\uff0c\u4f01\u696d\u5fc5\u9808\u4fdd\u6301\u9748\u6d3b\u61c9\u8b8a\u7684\u80fd\u529b\u3002\u672c\u6240\u5efa\u8b70\u4f01\u696d\u61c9\u5bc6\u5207\u95dc\u6ce8\u6cd5\u898f\u8b8a\u52d5\uff0c\u53ca\u65e9\u555f\u52d5\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u6e96\u5099\u5de5\u4f5c\uff0c\u4e26\u5c07\u6c38\u7e8c\u767c\u5c55\u8207\u8ca1\u52d9\u53ca\u7d93\u71df\u7b56\u7565\u9032\u884c\u6574\u5408\uff0c\u63d0\u5347\u4f01\u696d\u7af6\u722d\u529b\u3002\u900f\u904e\u9019\u4e9b\u63aa\u65bd\uff0c\u4f01\u696d\u5c07\u80fd\u66f4\u6709\u6548\u5730\u61c9\u5c0d\u4e0d\u65b7\u8b8a\u5316\u7684\u5e02\u5834\u74b0\u5883\uff0c\u4e26\u5728\u5168\u7403\u7af6\u722d\u4e2d\u7acb\u65bc\u4e0d\u6557\u4e4b\u5730\u3002","_links":{"self":[{"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/posts\/21644","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/comments?post=21644"}],"version-history":[{"count":0,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/posts\/21644\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/media\/21649"}],"wp:attachment":[{"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/media?parent=21644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/categories?post=21644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/tags?post=21644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}