{"id":21780,"date":"2025-06-18T16:19:56","date_gmt":"2025-06-18T08:19:56","guid":{"rendered":"https:\/\/www.www.reanda.tw\/?p=21780"},"modified":"2025-06-18T16:36:14","modified_gmt":"2025-06-18T08:36:14","slug":"elementor-0618-2","status":"publish","type":"post","link":"https:\/\/www.reanda.tw\/ja\/elementor-0618-2\/","title":{"rendered":"IFRS S2 \u5c07\u8abf\u6574\uff1aISSB \u9810\u544a\u56db\u5927\u4fee\u8a02\u65b9\u5411"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"21780\" class=\"elementor elementor-21780\">\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>IFRS S2 \u5c07\u8abf\u6574\uff1aISSB \u9810\u544a\u56db\u5927\u4fee\u8a02\u65b9\u5411<\/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>Jun 18, 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\/06\/\u5229\u5b89\u9054\u6587\u7ae0\u5c01\u9762_LINE@-2-1024x689.jpg\" class=\"attachment-large size-large wp-image-21782\" 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>\u96a8\u8457\u5168\u7403\u5c0d\u65bc\u6c23\u5019\u8b8a\u9077\u8b70\u984c\u7684\u91cd\u8996\uff0c\u4f01\u696d\u5728\u8861\u91cf\u8207\u63ed\u9732\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e\u65b9\u9762\u9762\u81e8\u8457\u8d8a\u4f86\u8d8a\u591a\u7684\u6311\u6230\u3002\u570b\u969b\u6c38\u7e8c\u6e96\u5247\u7406\u4e8b\u6703\uff08ISSB\uff09\u65bc2025\u5e741\u670829\u65e5\u53ec\u958b\u6703\u8b70\uff0c\u91dd\u5c0d\u4f01\u696d\u5728\u9075\u5faa\u300aIFRS S2 \u6c23\u5019\u76f8\u95dc\u63ed\u9732\u300b\u6642\u6240\u906d\u9047\u7684\u5be6\u52d9\u56f0\u96e3\u9032\u884c\u6df1\u5165\u8a0e\u8ad6\u3002\u70ba\u4e86\u6e1b\u8f15\u4f01\u696d\u7684\u63ed\u9732\u8ca0\u64d4\uff0cISSB\u8a08\u756b\u5c0d\u8a72\u6e96\u5247\u9032\u884c\u4fee\u8a02\uff0c\u4ee5\u4fc3\u9032\u5404\u570b\u53ca\u5e02\u5834\u5c0d\u65bcIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u7684\u63a1\u7d0d\u610f\u9858\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>\u4fee\u8a02\u5167\u5bb9\u6982\u8ff0<\/strong><\/p><p><strong>\u4ee5\u4e0b\u662fISSB\u521d\u6b65\u64ec\u5b9a\u7684\u5c0dIFRS S2\u4fee\u8a02\u5167\u5bb9\u7684\u5f59\u7e3d\uff1a<\/strong><\/p><p><strong>\u00a0\u4e00. \u7bc4\u7587\u4e09\u985e\u522515\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e\u63ed\u9732\u8c41\u514d<\/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>ISSB\u63d0\u8b70\u4f01\u696d\u5728\u8861\u91cf\u8207\u63ed\u9732\u7bc4\u7587\u4e09\u985e\u522515\u7684\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e\u6642\uff0c\u50c5\u9700\u63ed\u9732\u4f9dIFRS S2\u6240\u5b9a\u7fa9\u7684\u6295\u878d\u8cc7\u6392\u653e\uff08Financed Emissions\uff09\u3002\u9019\u4e00\u4fee\u8a02\u5c07\u5141\u8a31\u4f01\u696d\u6392\u9664\u884d\u751f\u6027\u91d1\u878d\u5546\u54c1\uff08Derivatives\uff09\u3001\u4fc3\u9032\u78b3\u6392\u653e\uff08Facilitated Emissions\uff09\u53ca\u4fdd\u96aa\u76f8\u95dc\u78b3\u6392\u653e\uff08Insurance-Associated Emissions\uff09\u7b49\u9805\u76ee\u7684\u6392\u653e\u91cf\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>\u4e8c. \u7279\u5b9a\u60c5\u6cc1\u4e0b\u53ef\u4f7f\u7528\u66ff\u4ee3\u7684\u5168\u7403\u6696\u5316\u6f5b\u52e2\u503c\uff08GWP\uff09<\/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>\u4f01\u696d\u5728\u9075\u5faa\u5176\u53f8\u6cd5\u7ba1\u8f44\u5340\u4e3b\u7ba1\u6a5f\u95dc\u6216\u4e0a\u5e02\u4ea4\u6613\u6240\u7684\u898f\u5b9a\u6642\uff0c\u53ef\u4ee5\u63a1\u7528\u7279\u5b9a\u7684GWP\u503c\uff0c\u800c\u7121\u9700\u5f37\u5236\u4f7f\u7528\u7531\u806f\u5408\u570b\u653f\u5e9c\u9593\u6c23\u5019\u8b8a\u5316\u5c08\u9580\u59d4\u54e1\u6703\uff08IPCC\uff09\u6700\u65b0\u767c\u5e03\u7684GWP\u503c\u3002\u4f01\u696d\u9700\u8aaa\u660e\u672a\u4f7f\u7528IPCC\u6700\u65b0GWP\u503c\u7684\u539f\u56e0\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-53de2fa elementor-widget elementor-widget-text-editor\" data-id=\"53de2fa\" 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>\u4e09. \u8c41\u514d\u4f7f\u7528\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u8b70\u5b9a\u66f8\uff08GHG Protocol\uff09\u4ee5\u5916\u7684\u65b9\u6cd5\u9032\u884c\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5<\/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-5301945 elementor-widget elementor-widget-text-editor\" data-id=\"5301945\" 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>ISSB\u521d\u6b65\u6c7a\u8b70\uff0c\u4f01\u696d\u5728\u7279\u5b9a\u60c5\u6cc1\u4e0b\u4e0d\u5fc5\u50c5\u4f9d\u8cf4\u300a\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u8b70\u5b9a\u66f8\uff1a\u4f01\u696d\u6703\u8a08\u8207\u5831\u5c0e\u6e96\u5247\uff082004\u5e74\u7248\uff09\u300b\u4f5c\u70ba\u8861\u91cf\u5176\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e\u7684\u552f\u4e00\u65b9\u6cd5\u3002\u82e5\u4f01\u696d\u6216\u5176\u96c6\u5718\u90e8\u5206\u5b50\u516c\u53f8\u53d7\u5230\u7576\u5730\u4e3b\u7ba1\u6a5f\u95dc\u6216\u4e0a\u5e02\u4ea4\u6613\u6240\u7684\u898f\u5b9a\uff0c\u5141\u8a31\u4f7f\u7528\u5176\u4ed6\u65b9\u6cd5\uff0c\u5247\u53ef\u4f9d\u6b64\u9032\u884c\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-73b4d62 elementor-widget elementor-widget-text-editor\" data-id=\"73b4d62\" 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>\u56db. \u653e\u5bec\u4f01\u696d\u5728\u63ed\u9732\u6295\u878d\u8cc7\u78b3\u6392\u653e\u6642\u4f7f\u7528\u5168\u7403\u884c\u696d\u5206\u985e\u6a19\u6e96\uff08GICS\uff09\u7684\u8981\u6c42<\/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-912ed75 elementor-widget elementor-widget-text-editor\" data-id=\"912ed75\" 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>ISSB\u5c07\u5c0e\u5165\u968e\u5c64\u8aaa\u660e\uff0c\u6307\u5c0e\u4f01\u696d\u5982\u4f55\u9078\u64c7\u9069\u7576\u7684\u884c\u696d\u5206\u985e\u6a19\u6e96\uff1a<\/p><p>1. \u82e5\u4f01\u696d\u5728\u96c6\u5718\u5167\u4efb\u4f55\u90e8\u5206\u5df2\u4f7f\u7528GICS\u5206\u985e\u5176\u6295\u878d\u8cc7\u6d3b\u52d5\uff0c\u5247\u61c9\u6301\u7e8c\u4f7f\u7528\u8a72\u6a19\u6e96\u3002<\/p><p>2. \u82e5\u4f01\u696d\u672a\u4f7f\u7528GICS\uff0c\u4e14\u7576\u5730\u4e3b\u7ba1\u6a5f\u95dc\u6216\u8b49\u5238\u4ea4\u6613\u6240\u8981\u6c42\u4f7f\u7528\u5176\u4ed6\u884c\u696d\u5206\u985e\u6a19\u6e96\uff0c\u5247\u53ef\u4f9d\u6b64\u6a19\u6e96\u9032\u884c\u3002<\/p><p>3. \u5728\u4e0d\u7b26\u5408\u4e0a\u8ff01\u62162\u7684\u60c5\u6cc1\u4e0b\uff0c\u4f01\u696d\u53ef\u81ea\u884c\u9078\u64c7\u4e00\u500b\u884c\u696d\u5206\u985e\u6a19\u6e96\uff0c\u4ee5\u63d0\u4f9b\u5c0d\u4e00\u822c\u8ca1\u52d9\u5831\u544a\u4f7f\u7528\u8005\u6709\u7528\u7684\u8cc7\u8a0a\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-16d950c elementor-widget elementor-widget-text-editor\" data-id=\"16d950c\" 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>\u5fb5\u6c42\u610f\u898b\u7a3f\u767c\u5e03\u8a08\u756b<\/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-dfd89e3 elementor-widget elementor-widget-text-editor\" data-id=\"dfd89e3\" 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>ISSB\u9810\u8a08\u65bc2025\u5e744\u6708\u767c\u5e03\u5fb5\u6c42\u610f\u898b\u7a3f\uff0c\u4ee5\u8490\u96c6\u5404\u754c\u5c0d\u6b64\u6b21\u4fee\u8a02\u7684\u610f\u898b\u548c\u5efa\u8b70\u3002\u9019\u5c07\u662f\u4f01\u696d\u8abf\u6574\u5176\u6c38\u7e8c\u63ed\u9732\u7b56\u7565\u7684\u91cd\u8981\u6642\u523b\uff0c\u4f01\u696d\u61c9\u63d0\u524d\u505a\u597d\u6e96\u5099\u4ee5\u61c9\u5c0d\u9019\u4e9b\u8b8a\u5316\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-9d81ac9 elementor-widget elementor-widget-text-editor\" data-id=\"9d81ac9\" 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>\u00a0<\/p><p><strong>\u5229\u5b89\u9054\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-6d7e703 elementor-widget elementor-widget-text-editor\" data-id=\"6d7e703\" 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>\u4f01\u696d\u5728\u9762\u5c0dIFRS 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