{"id":25111,"date":"2025-11-16T13:15:56","date_gmt":"2025-11-16T05:15:56","guid":{"rendered":"https:\/\/news.techzone.today\/?p=25111"},"modified":"2026-03-22T20:34:16","modified_gmt":"2026-03-22T12:34:16","slug":"ifrs-%e7%9a%84%e4%bf%ae%e7%b7%b4%e4%b9%8b%e8%b7%af","status":"publish","type":"post","link":"https:\/\/techzone.today\/?p=25111","title":{"rendered":"IFRS \u7684\u4fee\u7df4\u4e4b\u8def"},"content":{"rendered":"\n
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IFRS \u898f\u5283\u69cb\u9762\u5f9e\u4f01\u696d\u6cbb\u7406\u81f3\u6703\u8a08\u5831\u8868\uff0c\u53cd\u6620\u5728\u6c38\u7e8c\u5831\u544a\u66f8\u4e2d\u63ed\u9732\u7684\u6307\u6a19\u3002<\/p>\n<\/blockquote>\n\n\n\n

\n\t<\/div>\n\n\n\n

\u524d\u8a00<\/h2>\n\n\n\n

\u7b46\u8005\u6709\u5e78\u53d7\u9080\u81f3\u3010\u4e2d\u83ef\u6c11\u570b\u6703\u8a08\u5e2b\u516c\u6703\u5168\u570b\u806f\u5408\u6703\u3011\u9032\u884c\u7dda\u4e0a\u5c08\u984c\u6f14\u8b1b<\/a>\uff0c\u57fa\u65bc IFRS \u8207\u91d1\u7ba1\u6703\u7684\u6cd5\u898f\u8981\u6c42\u7b49\uff0c\u8aaa\u660e\u3010ESG\u6703\u8a08\u5316\u3011\u7684\u73fe\u8c61\uff0c\u7d50\u5408\u65e2\u6709\u7406\u8ad6\u3001\u65b9\u6cd5\u3001ISO \u6a19\u6e96\u63d0\u51fa\u5177\u9ad4\u5be6\u4f5c\u5efa\u8b70\uff0c\u4ee5\u5229\u3010\u5c08\u696d\u50f9\u503c\u518d\u9032\u5316\u3011\u3002<\/p>\n\n\n\n

\u5be6\u969b\u4e0a\uff0c\u5f9e\u4f01\u696d\u6cbb\u7406\u7684\u89c0\u9ede\u4ea6\u662f\u6b8a\u9014\u540c\u6b78\uff0c\u4e5f\u5728\u672c\u6587\u4e2d\u7c21\u8981\u7d00\u9304\u3002<\/p>\n\n\n

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\"\"
\u843d\u5be6 IFRS \u95dc\u9375\u8b70\u984c\u4e00\u89bd<\/figcaption><\/figure>\n<\/div>\n\n\n
<\/div>\n\n\n\n

\u5f9e\u6c23\u5019\u98a8\u96aa\u958b\u59cb<\/h2>\n\n\n\n

ESG \u6db5\u84cb\u8b70\u984c\u96d6\u7136\u9f90\u96dc\uff0c\u7136\u800c\u6838\u5fc3\u767c\u5c55\u8108\u7d61\u662f\u7531\u6c23\u5019\u98a8\u96aa\u884d\u751f\u81f3\u4f01\u696d\u6cbb\u7406\u5c0d\u5167\u53ca\u5c0d\u5916\u7684\u5168\u65b9\u4f4d\u6aa2\u8996\u3002<\/p>\n\n\n\n

\u5e74\u4efd<\/strong><\/td>\u6c23\u5019\u79d1\u5b78 & \u570b\u969b\u653f\u7b56<\/strong><\/td>\u63ed\u9732\u6846\u67b6\u6f14\u9032<\/strong><\/td>\u91cd\u9ede\u610f\u7fa9<\/strong><\/td><\/tr>
1972<\/td>\u65af\u5fb7\u54e5\u723e\u6469\u4eba\u985e\u74b0\u5883\u6703\u8b70<\/td><\/td>\u5168\u7403\u74b0\u5883\u6cbb\u7406\u8d77\u9ede<\/td><\/tr>
1979<\/td>\u7b2c 1 \u5c46\u4e16\u754c\u6c23\u5019\u6703\u8b70 (WCC)<\/td><\/td>\u6c23\u5019\u79d1\u5b78\u84c4\u52e2<\/td><\/tr>
1988<\/td>IPCC \u6210\u7acb<\/td><\/td>\u6c23\u5019\u8b8a\u9077\u79d1\u5b78\u5236\u5ea6\u5316<\/td><\/tr>
1992<\/td>\u91cc\u7d04\u5730\u7403\u9ad8\u5cf0\u6703 \/ UNFCCC<\/td><\/td>\u6eab\u5ba4\u6c23\u9ad4\u570b\u969b\u6cd5\u5f8b\u67b6\u69cb\u8a95\u751f<\/td><\/tr>
1997<\/td>\u4eac\u90fd\u8b70\u5b9a\u66f8<\/strong><\/td><\/td>\u7b2c\u4e00\u5957\u5177\u7d04\u675f\u529b\u6e1b\u6392\u5236\u5ea6<\/td><\/tr>
2005<\/td>\u4eac\u90fd\u8b70\u5b9a\u66f8\u751f\u6548<\/td><\/td>\u6c23\u5019\u653f\u7b56\u6b63\u5f0f\u904b\u4f5c<\/td><\/tr>
2011<\/td><\/td>SASB <\/strong>\u6210\u7acb<\/strong><\/td>ESG \u9032\u5165\u8ca1\u52d9\u5c08\u696d\u6846\u67b6<\/td><\/tr>
2014<\/td><\/td>SASB \u8349\u64ec\u7522\u696d\u6a19\u6e96<\/td>\u7522\u696d\u5225\u8ca1\u52d9\u91cd\u5927\u6027\u56fa\u5316<\/td><\/tr>
2015<\/td>\u5df4\u9ece\u5354\u5b9a<\/strong>\uff08COP21\uff09 \u5168\u7403 1.5\u00b0C \u76ee\u6a19
\u91d1\u878d\u7a69\u5b9a\u59d4\u54e1\u6703\u958b\u59cb\u95dc\u6ce8\u6c23\u5019\u91d1\u878d<\/strong><\/td>		TCFD <\/strong>\u6210\u7acb<\/strong><\/td>\u6c23\u5019\u8b8a\u9077 \u2192 \u91d1\u878d\u98a8\u96aa<\/td><\/tr>
2017<\/td>\u6c23\u5019\u91d1\u878d\u5e02\u5834\u5feb\u901f\u64f4\u5f35<\/td>TCFD \u56db\u5927\u69cb\u9762\u767c\u5e03<\/td>\u6c23\u5019\u63ed\u9732\u6a19\u6e96\u6210\u5f62<\/td><\/tr>
2018<\/td>IPCC 1.5\u00b0C <\/strong>\u5831\u544a<\/strong><\/td>SASB \u767c\u5e03 77 \u7522\u696d\u6307\u6a19<\/td>ESG \u8ca1\u52d9\u5316\u3001\u53ef\u6bd4\u5316<\/td><\/tr>
2021 (COP26)<\/td>\u5ba3\u5e03\u52a0\u901f\u6de8\u96f6\u3001\u78b3\u5e02\u5834\u6a5f\u5236 \u5168\u7403\u76e3\u7ba1\u805a\u7126\u6c38\u7e8c\u8cc7\u8a0a<\/td>ISSB \u6210\u7acb
\uff08\u4f75\u5165 SASB\/IIRC\uff09<\/td>		\u6e96\u5099\u5168\u7403\u7d71\u4e00\u63ed\u9732\u6e96\u5247<\/td><\/tr>
2022 (COP27)<\/td>\u640d\u5931\u8207\u640d\u5bb3\u57fa\u91d1<\/td>SASB \u6b63\u5f0f\u4f75\u5165 IFRS<\/td>\u6c23\u5019\u6b63\u7fa9\u8207\u63ed\u9732\u6536\u6582<\/td><\/tr>
2023 (COP28)<\/td>\u52a0\u901f\u80fd\u6e90\u8f49\u578b\u3001\u5168\u7403\u76e4\u9ede<\/td>IFRS S1 \/ S2 \u767c\u5e03\uff1b TCFD \u4efb\u52d9\u5b8c\u6210\u4f75\u5165<\/td>\u6c38\u7e8c\u8cc7\u8a0a = \u8ca1\u52d9\u5831\u544a\u4e00\u90e8\u5206<\/td><\/tr>
2024<\/td><\/td>IFRS S1\/S2 <\/strong>\u4e0a\u8def<\/strong><\/td>\u5168\u7403\u9032\u5165\u6c38\u7e8c\u6703\u8a08\u6642\u4ee3<\/td><\/tr>
2025\u20132026<\/td>UNFCCC \u570b\u5bb6\u627f\u8afe\u66f4\u65b0\uff08NDC \u9031\u671f\uff09
\u4e3b\u8981\u91d1\u878d\u5e02\u5834\u958b\u59cb\u5f37\u5236\u6c38\u7e8c\u63ed\u9732<\/td>		IFRS S1\/S2 \u591a\u570b\u5f37\u5236\u5316 \uff08\u542b\u53f0\u7063\u5927\u578b\u4f01\u696d\uff09<\/td>\u6cd5\u9075\u5316\uff1a\u6c38\u7e8c=\u8ca1\u52d9\u5408\u898f\u9818\u57df<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n