{"id":23032,"date":"2026-10-02T15:43:22","date_gmt":"2026-10-02T07:43:22","guid":{"rendered":"https:\/\/www.reanda.tw\/?p=23032"},"modified":"2026-10-02T15:57:39","modified_gmt":"2026-10-02T07:57:39","slug":"elementor-1002","status":"publish","type":"post","link":"https:\/\/www.reanda.tw\/ja\/elementor-1002\/","title":{"rendered":"IFRS \u6c38\u7e8c\u63ed\u9732\u65b0\u5236\u89e3\u6790\uff1a20\u5104\u5143\u4ee5\u4e0b\u4e0a\u5e02\u6ac3\u66ab\u7de9\u63a5\u8ecc\uff0c\u7b2c\u4e09\u968e\u6bb5\u7bc4\u7587\u4e09\u6539\u63a1\u81ea\u9858"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23032\" class=\"elementor elementor-23032\">\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-column-slider-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\">\n\t\t\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-column-slider-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-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\">\n\t\t\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-column-slider-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-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 style=\"text-align: left;\"><strong> IFRS \u6c38\u7e8c\u63ed\u9732\u65b0\u5236\u89e3\u6790\uff1a<\/strong><\/p><p style=\"text-align: left;\"><strong>20\u5104\u5143\u4ee5\u4e0b\u4e0a\u5e02\u6ac3\u66ab\u7de9\u63a5\u8ecc\uff0c<\/strong><strong>\u7b2c\u4e09\u968e\u6bb5\u7bc4\u7587\u4e09\u6539\u63a1\u81ea\u9858<\/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-fd82fa8 elementor-widget__width-initial 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<h6><span style=\"color: #808080;\">Oct. 02, 2026<\/span><\/h6>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f2a9ed elementor-widget elementor-widget-image\" data-id=\"6f2a9ed\" 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=\"528\" src=\"https:\/\/www.reanda.tw\/wp-content\/uploads\/2026\/10\/\u672a\u547d\u540d\u8a2d\u8a08-3-1024x676.png\" class=\"attachment-large size-large wp-image-23034\" 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<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><span style=\"color: #000000;\"><strong>\u5229\u5b89\u9054\u7de8\u8f2f\u5ba4<\/strong><\/span><\/p><p>\u91d1\u7ba1\u6703\u8fd1\u671f\u53c3\u8003\u6b50\u76df\u7b49\u570b\u969b\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u7684\u7c21\u5316\u8da8\u52e2\uff0c\u5728\u570b\u5bb6\u6c38\u7e8c\u76ee\u6a19\u4e0d\u8b8a\u7684\u524d\u63d0\u4e0b\uff0c\u5c0d\u4e0a\u5e02\u6ac3\u516c\u53f8\u9069\u7528 IFRS \u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u7684\u76f8\u95dc\u898f\u5b9a\u9032\u884c\u4e86\u91cd\u5927\u8abf\u6574\u3002\u672c\u6b21\u653f\u7b56\u4fee\u8a02\u63a1\u884c\u6bd4\u4f8b\u539f\u5247\uff0c\u91cd\u65b0\u5283\u5206\u9069\u7528\u5c0d\u8c61\u4e26\u653e\u5bec\u904e\u6e21\u671f\u8981\u6c42\uff0c\u5f37\u5236\u63a5\u8ecc\u7684\u4f01\u696d\u7e3d\u5bb6\u6578\u7531\u539f\u672c\u898f\u5283\u7684 1,970 \u5bb6\u5927\u5e45\u6e1b\u5c11\u81f3 560 \u5bb6\uff0c\u8457\u91cd\u805a\u7126\u65bc\u9ad8\u8cc7\u672c\u984d\u8207\u9ad8\u78b3\u6392\u4f01\u696d\uff0c\u540c\u6642\u6e1b\u8f15\u4e2d\u5c0f\u578b\u4f01\u696d\u7684\u5408\u898f\u8ca0\u64d4\u8207\u4f5c\u696d\u58d3\u529b\u3002<\/p><p>\u5728\u63a5\u8ecc\u6642\u7a0b\u8207\u7bc4\u570d\u65b9\u9762\uff0c\u8cc7\u672c\u984d\u9054 100 \u5104\u5143\u4ee5\u4e0a\u7684\u7b2c\u4e00\u968e\u6bb5\u4f01\u696d\u9810\u8a08\u65bc 2026 \u5e74\u63a5\u8ecc\uff0c\u8cc7\u672c\u984d 50 \u5104\u5143\u81f3 100 \u5104\u5143\u7684\u7b2c\u4e8c\u968e\u6bb5\u4f01\u696d\u5247\u65bc 2027 \u5e74\u63a5\u8ecc\uff0c\u9019\u5169\u968e\u6bb5\u7684\u5927\u578b\u4e0a\u5e02\u6ac3\u516c\u53f8\u6642\u7a0b\u5747\u7dad\u6301\u4e0d\u8b8a\u3002\u4e3b\u8981\u7684\u8abf\u6574\u96c6\u4e2d\u5728\u7b2c\u4e09\u968e\u6bb5\uff0c\u539f\u5148\u6db5\u84cb\u6240\u6709\u8cc7\u672c\u984d 50 \u5104\u5143\u4ee5\u4e0b\u7684\u4f01\u696d\uff0c\u73fe\u5728\u7e2e\u6e1b\u70ba\u50c5\u6db5\u84cb\u8cc7\u672c\u984d 20 \u5104\u5143\u81f3 50 \u5104\u5143\u4ee5\u53ca\u5c6c\u74b0\u5883\u90e8\u516c\u544a\u61c9\u76e4\u67e5\u767b\u9304\u53ca\u67e5\u9a57\u5c0d\u8c61\u7684 316 \u5bb6\u4f01\u696d\uff0c\u65bc 2028 \u5e74\u63a5\u8ecc\u3002\u81f3\u65bc\u8cc7\u672c\u984d 20 \u5104\u5143\u4ee5\u4e0b\u4e14\u975e\u74b0\u5883\u90e8\u5217\u7ba1\u7684 1,410 \u5bb6\u4f01\u696d\uff0c\u5247\u66ab\u7de9\u7d0d\u5165\u5f37\u5236\u63a5\u8ecc\u7bc4\u570d\u3002<\/p><p>\u91dd\u5c0d\u7b2c\u4e09\u968e\u6bb5\u9069\u7528\u4f01\u696d\uff0c\u65b0\u653f\u7b56\u63d0\u4f9b\u4e86\u986f\u8457\u7684\u904e\u6e21\u5f48\u6027\uff0c\u524d\u5169\u5e74\u5f97\u66ab\u7de9\u63ed\u9732 IFRS S1 \u6240\u8981\u6c42\u7684\u6c23\u5019\u4ee5\u5916\u6c38\u7e8c\u8cc7\u8a0a\uff0c\u81f3 2030 \u5e74\u624d\u6b63\u5f0f\u7d0d\u5165\uff0c\u4e14\u7bc4\u7587\u4e09\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e\u6539\u63a1\u81ea\u9858\u63ed\u9732\u3002\u5728\u6eab\u5ba4\u6c23\u9ad4\u78ba\u4fe1\u65b9\u9762\uff0c\u7b2c\u4e8c\u8207\u7b2c\u4e09\u968e\u6bb5\u4f01\u696d\u514d\u9664\u4e86\u6bcd\u516c\u53f8\u500b\u9ad4\u5c64\u7d1a\u7684\u8981\u6c42\uff0c\u50c5\u9700\u5c31\u5408\u4f75\u5831\u8868\u5c64\u7d1a\u7684\u7bc4\u7587\u4e00\u8207\u7bc4\u7587\u4e8c\u8cc7\u8a0a\u53d6\u5f97\u6709\u9650\u78ba\u4fe1\uff0c\u4ee5\u964d\u4f4e\u91cd\u8907\u8fa6\u7406\u7684\u6210\u672c\u3002\u6b64\u5916\uff0c\u8003\u91cf\u4f01\u696d\u521d\u671f\u7684\u4f5c\u696d\u8207\u4eba\u529b\u58d3\u529b\uff0c\u5168\u9ad4\u63a5\u8ecc\u4f01\u696d\u5728\u63a5\u8ecc\u7684\u524d\u5169\u5e74\u4e2d\uff0c\u6c38\u7e8c\u5c08\u7ae0\u6700\u9072\u53ef\u5ef6\u81f3\u80a1\u6771\u6703\u524d 14 \u5929\u7533\u5831\uff0c\u8f03\u539f\u8a02\u4e09\u6708\u5e95\u8207\u8ca1\u5831\u540c\u6642\u7533\u5831\u7684\u6642\u9593\u5ef6\u5f8c\u7d04\u4e00\u500b\u534a\u6708\u81f3\u5169\u500b\u6708\uff0c\u81ea\u7b2c\u4e09\u5e74\u8d77\u624d\u9700\u6062\u5fa9\u540c\u6b65\u7533\u5831\u3002<\/p><p>\u5f9e\u6cd5\u4ee4\u8cac\u4efb\u7684\u89d2\u5ea6\u4f86\u770b\uff0c\u7531\u65bc IFRS \u6c38\u7e8c\u8cc7\u8a0a\u672a\u4f86\u5c07\u7d0d\u5165\u80a1\u6771\u6703\u5e74\u5831\uff0c\u4e14\u63ed\u9732\u7bc4\u570d\u64f4\u5927\u81f3\u570b\u5167\u5916\u6240\u6709\u6bcd\u5b50\u516c\u53f8\uff0c\u516c\u53f8\u7ba1\u7406\u968e\u5c64\u8207\u8463\u4e8b\u6703\u6240\u627f\u64d4\u7684\u6cd5\u5f8b\u8cac\u4efb\u5c07\u8207\u50b3\u7d71\u8ca1\u52d9\u5831\u544a\u76f8\u7576\uff0c\u4f01\u696d\u5fc5\u9808\u5efa\u7acb\u8d77\u66f4\u56b4\u8b39\u7684\u5167\u90e8\u63a7\u5236\u8207\u6578\u64da\u6536\u96c6\u6a5f\u5236\u3002\u96d6\u7136\u8cc7\u672c\u984d\u672a\u9054 20 \u5104\u5143\u7684\u4f01\u696d\u7372\u5f97\u66ab\u7de9\u63a5\u8ecc\uff0c\u4f46\u9019\u4e26\u975e\u6c38\u4e45\u8c41\u514d\uff0c\u4f01\u696d\u4ecd\u9700\u6301\u7e8c\u63ed\u9732\u6c23\u5019\u6cbb\u7406\u8207\u57fa\u672c\u7684\u7bc4\u7587\u4e00\u3001\u4e8c\u6392\u653e\u8cc7\u8a0a\u3002\u4e3b\u7ba1\u6a5f\u95dc\u9810\u8a08\u65bc 2030 \u5e74\u8996\u570b\u969b\u8da8\u52e2\u518d\u6b21\u6efe\u52d5\u5f0f\u8a55\u4f30\uff0c\u4e26\u6703\u900f\u904e ESG \u8a55\u9451\u8207\u6c38\u7e8c\u878d\u8cc7\u7b49\u8a98\u56e0\u5f15\u5c0e\u4f01\u696d\u81ea\u9858\u63a5\u8ecc\u3002\u56e0\u6b64\uff0c\u5efa\u8b70\u6240\u6709\u4f01\u696d\u5373\u4fbf\u5c1a\u672a\u5217\u5165\u9996\u6ce2\u5f37\u5236\u540d\u55ae\uff0c\u4ecd\u61c9\u53ca\u65e9\u6aa2\u8996\u96c6\u5718\u76e4\u67e5\u80fd\u529b\u8207\u4f9b\u61c9\u93c8\u6578\u64da\u54c1\u8cea\uff0c\u4ee5\u5229\u56e0\u61c9\u672a\u4f86\u91d1\u878d\u7aef\u8207\u570b\u969b\u4f9b\u61c9\u93c8\u7684\u6c38\u7e8c\u76e3\u7ba1\u8da8\u52e2\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d31bf81 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-column-slider-no wpr-equal-height-no\" data-id=\"d31bf81\" 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-c78f916\" data-id=\"c78f916\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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-1c4417b 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-column-slider-no wpr-equal-height-no\" data-id=\"1c4417b\" 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-f017bda\" data-id=\"f017bda\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\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-7d71b86 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-column-slider-no wpr-equal-height-no\" data-id=\"7d71b86\" 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-779a1fc\" data-id=\"779a1fc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\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-8602ebe 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-column-slider-no wpr-equal-height-no\" data-id=\"8602ebe\" 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-dd6e1a1\" data-id=\"dd6e1a1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\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-e944e87 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no 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href=\"https:\/\/www.reanda.tw\/category\/insight\/climate-and-esg\/\" rel=\"category tag\">\u6c23\u5019\u8207ESG<\/a>","rttpg_excerpt":"IFRS \u6c38\u7e8c\u63ed\u9732\u65b0\u5236\u89e3\u6790\uff1a 20\u5104\u5143\u4ee5\u4e0b\u4e0a\u5e02\u6ac3\u66ab\u7de9\u63a5\u8ecc\uff0c\u7b2c\u4e09\u968e\u6bb5\u7bc4\u7587\u4e09\u6539\u63a1\u81ea\u9858 Oct. 02, 2026 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