{"id":25953,"date":"2026-05-08T16:51:00","date_gmt":"2026-05-08T08:51:00","guid":{"rendered":"https:\/\/news.techzone.today\/?p=25953"},"modified":"2026-05-08T17:34:15","modified_gmt":"2026-05-08T09:34:15","slug":"%e5%96%84%e7%94%a8-r%c2%b3s%ef%bc%8c%e5%b0%87%e6%b0%b8%e7%ba%8c%e6%8f%ad%e9%9c%b2%e8%bd%89%e5%8c%96%e7%82%ba%e4%bc%81%e6%a5%ad%e7%ab%b6%e7%88%ad%e5%8a%9b%e8%ab%96%e8%bf%b0","status":"publish","type":"post","link":"https:\/\/techzone.today\/?p=25953","title":{"rendered":"\u5584\u7528 R\u00b3S\uff0c\u5c07\u6c38\u7e8c\u63ed\u9732\u8f49\u5316\u70ba\u4f01\u696d\u7af6\u722d\u529b\u8ad6\u8ff0"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u3010\u97cc\u6027\u3011\u8207\u3010\u53ef\u9760\u5ea6\u3011\u5f15\u5c0e\u4f01\u696d\u5c07\u6c38\u7e8c\u6642\u4ee3\u7684\u300c\u63ed\u9732\u56f0\u5883\u300d\u8f49\u5316\u70ba\u6230\u7565\u8207\u7ba1\u7406\u7e3e\u6548<\/p>\n<\/blockquote>\n\n\n\n<div class=\"cnvs-block-toc cnvs-block-toc-1776619846072\" >\n\t<\/div>\n\n\n\n<h2 id=\"%e5%89%8d%e8%a8%80-%e7%82%ba%e4%bd%95%e8%aa%8d%e7%9f%a5%e9%9f%8c%e6%80%a7%e7%9a%84%e5%ad%98%e5%9c%a8%e9%9d%9e%e5%b8%b8%e9%87%8d%e8%a6%81%ef%bc%9f\" class=\"wp-block-heading\">\u524d\u8a00 \u2014 \u70ba\u4f55\u8a8d\u77e5\u97cc\u6027\u7684\u5b58\u5728\u975e\u5e38\u91cd\u8981\uff1f<\/h2>\n\n\n\n<p>\u4e16\u754c\u6c38\u7e8c\u97cc\u6027\u5b78\u6703 (World Sustainable Resilience Society\uff0c\u4ee5\u4e0b\u7c21\u7a31 WSRS ) \u65e5\u524d\u5df2\u7d93\u6b63\u5f0f\u958b\u653e\u300aR\u00b3S \u6a19\u6e96\u300b\u4e0b\u8f09 \uff0c\u60a8\u53ef\u4ee5\u900f\u904e[<a href=\"https:\/\/news.techzone.today\/?p=25890\" target=\"_blank\" rel=\"noopener\" title=\"\">\u4e0b\u8f09 R\u00b3S \u6a19\u6e96\u5b8c\u6574\u6307\u5f15<\/a>]\uff0c\u9032\u4e00\u6b65\u4e86\u89e3\u98a8\u96aa (Risk)\u3001\u97cc\u6027(Resilience)\u3001\u53ef\u9760\u5ea6(Reliability)\u4e09\u500b\u7dad\u5ea6\u7684\u95dc\u4fc2\uff0c\u5354\u52a9\u4f01\u696d\u5c07\u6c38\u7e8c\u8cc7\u8a0a\u63ed\u9732\u7684\u5408\u898f\u8981\u6c42\uff0c\u900f\u904e R\u00b3S \u8f49\u5316\u70ba\u4f01\u696d\u7af6\u722d\u529b\u7684\u6b63\u9762\u8ad6\u8ff0\u3002<\/p>\n\n\n\n<p>\u70ba\u4e86\u8b93\u4f01\u696d\u5bb9\u6613\u7406\u89e3\u5f9e\u5408\u898f\u9081\u5411\u7af6\u722d\u529b\u7684\u8ad6\u8ff0\u8108\u7d61\uff0c\u9084\u662f\u5f9e\u6cd5\u898f\u548c IFRS \u7684\u5b9a\u7fa9\u8ac7\u8d77\u3002<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id=\"%e6%8e%a5%e8%bb%8c-ifrs-s1-s2%ef%bc%9a%e6%b0%b8%e7%ba%8c%e5%a0%b1%e5%91%8a%e6%9b%b8%e7%9a%84%e6%b3%95%e8%a6%8f%e8%83%8c%e6%99%af%e8%88%87%e6%8c%91%e6%88%b0\" class=\"wp-block-heading\">\u63a5\u8ecc IFRS S1\/S2\uff1a\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u6cd5\u898f\u80cc\u666f\u8207\u6311\u6230<\/h3>\n\n\n\n<p>\u300a\u4e0a\u5e02\u516c\u53f8\u7de8\u88fd\u8207\u7533\u5831\u6c38\u7e8c\u5831\u544a\u66f8\u4f5c\u696d\u8fa6\u6cd5\u300b\u662f\u4f01\u696d\u5fc5\u9808\u57f7\u884c\u7684\u6c38\u7e8c\u76f8\u95dc\u8cc7\u8a0a\u7684\u6cd5\u898f\u57fa\u790e\uff0c\u5176\u4e2d\uff0c\u5fc5\u9808\u9075\u5b88 <strong>GRI <\/strong>(\u5168\u7403\u6c38\u7e8c\u6027\u5831\u544a\u5354\u6703\uff0cGlobal Reporting Initiative\uff09\u767c\u5e03\u4e4b\u901a\u7528\u6e96\u5247\u3001\u884c\u696d\u6e96\u5247\u53ca<strong>\u91cd\u5927\u4e3b\u984c<\/strong>\u6e96\u5247\uff0c\u7531\u6b64\u6c7a\u5b9a\u4f01\u696d\u5fc5\u9808\u63ed\u9732\u6240\u9451\u5225\u4e4b\u7d93\u6fdf\u3001\u74b0\u5883\u53ca\u4eba\u7fa4\uff08\u5305\u542b\u5176\u4eba\u6b0a\uff09<strong>\u91cd\u5927\u4e3b\u984c<\/strong>\uff08Material Topics\uff09\u8207\u5f71\u97ff\u3002\u53e6\u4e00\u65b9\u9762\uff0c\u4f9d\u64da<strong> SASB<\/strong> (\u6c38\u7e8c\u6703\u8a08\u6e96\u5247\u7406\u4e8b\uff0cSustainability Accounting Standards Board) \u6e96\u5247\u63ed\u9732\u884c\u696d<strong>\u6307\u6a19<\/strong>\u8cc7\u8a0a\uff0c\u800c SASB \u57282021\u5e74\u5df2\u4f75\u5165 IFRS \u7684 ISSB \uff0cSASB \u8207 ISSB \u5448\u73fe\u5177\u9ad4\u6307\u6a19\u8207\u7e3d\u9ad4\u67b6\u69cb\u7684\u4e92\u88dc\u95dc\u4fc2\u3002<\/p>\n\n\n\n<p>\u7121\u8ad6\u4f01\u696d\u81ea\u884c\u53c3\u8003 GRI \u64b0\u5beb\u6c38\u7e8c\u5831\u544a\u66f8\uff0c\u6216\u53c3\u8003\u8b49\u4ea4\u6240\u767c\u5e03\u7684<a href=\"https:\/\/cgc.twse.com.tw\/pressReleases\/promoteNewsArticleCh\/4471\" target=\"_blank\" rel=\"noopener\" title=\"\">\u300c\u6c38\u7e8c\u5831\u544a\u66f8\u6a21\u677f\u53ca\u53c3\u8003\u7bc4\u4f8b\u624b\u518a\u300d<\/a>\uff0c\u4e43\u81f3\u65bc\u672a\u4f86\u5c07\u63a5\u8ecc\u7684 IFRS S1\/S2 \u7684\u570b\u969b\u6a19\u6e96\uff0c\u5728\u6982\u5ff5\u548c\u67b6\u69cb\u4e0a\u5747\u7b26\u5408 TCFD \u7684\u67b6\u69cb\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u3010\u6cbb\u7406\u3011\u8207\u3010\u7b56\u7565\u3011\u6c7a\u5b9a<strong>\u91cd\u5927\u4e3b\u984c<\/strong><\/li>\n\n\n\n<li>\u3010\u98a8\u96aa\u7ba1\u7406\u3011\u6216\u70ba\u7368\u7acb\u7ae0\u7bc0\uff0c\u6216\u4e32\u63a5\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u4e0a\u4e0b\u6587\u5167\u5bb9<\/li>\n\n\n\n<li>\u3010\u6307\u6a19\u8207\u76ee\u6a19\u3011\u53cd\u6620\u5728<strong>\u91cd\u5927\u4e3b\u984c<\/strong>\u8207 SASB <strong>\u884c\u696d\u6307\u6a19<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u4ee5\u6cd5\u898f\u8981\u6c42\u7684\u89d2\u5ea6\uff0c\u4f01\u696d\u5fc5\u9808\u516c\u958b\u63ed\u9732\u8207\u6c38\u7e8c\u76f8\u95dc\u7684\u3010<strong>\u98a8\u96aa<\/strong>\u3011\u8cc7\u8a0a\uff0c\u4ee5\u9054\u6210\u5c0d\u516c\u773e\u6216\u5229\u5bb3\u76f8\u95dc\u8005\u7684\u516c\u958b\u900f\u660e\u8207\u8ca0\u8d77\u76f8\u61c9\u793e\u6703\u8cac\u4efb\u7684\u76ee\u7684\u3002\u7136\u800c\uff0c\u98a8\u96aa\u5fc5\u7136\u5b58\u5728\u5c0d\u61c9\u7684<strong>\u3010\u6a5f\u6703\u3011<\/strong>\uff0c<strong>\u6cd5\u898f\u4e0d\u6703\u8981\u6c42\u4f01\u696d\u63ed\u9732\u6a5f\u6703\uff0c\u53cd\u800c\u5c0d\u65bc\u4f01\u696d\u8868\u9054\u6b63\u9762\u8cc7\u8a0a\u7684\u65b9\u5f0f\u6709\u6240\u9650\u5236\uff0c\u7aef\u8996\u4f01\u696d\u662f\u5426\u904b\u7528<\/strong>\uff0c\u5982\u679c\u4f01\u696d\u6c92\u6709\u9019\u6a23\u5168\u9762\u6027\u7684\u8a8d\u77e5\uff0c\u6703\u5c0e\u81f4\u4f01\u696d\u53ea\u70ba\u4e86\u5408\u898f\u800c\u63ed\u9732\u98a8\u96aa\uff0c\u6216\u8a66\u5716\u907f\u514d\u63ed\u9732\u3002<\/p>\n\n\n\n<p>\u76f8\u8f03\u4e4b\u4e0b\uff0cTCFD \u8207 IFRS \u90fd\u9f13\u52f5\u4f01\u696d\u8868\u9054\u6b63\u9762\u7684\u6c38\u7e8c\u8cc7\u8a0a\uff0c\u56e0\u6b64\u5728 IFRS S1 \u8207 S2 \u5728\u63a5\u7ba1 TCFD \u4e4b\u5f8c\uff0c\u6700\u65b0\u7248\u672c\u7684\u6a19\u6e96\u6b63\u6587\u4e2d\u5747\u660e\u78ba\u5b9a\u7fa9<strong>\u3010\u97cc\u6027\u3011<\/strong>\u3002<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id=\"ifrs-s1-%e9%9f%8c%e6%80%a7-%e5%ae%9a%e7%be%a9\" class=\"wp-block-heading\">IFRS S1 \u97cc\u6027 \u5b9a\u7fa9<\/h3>\n\n\n\n<figure class=\"wp-block-pullquote has-text-align-left\"><blockquote><p><strong>\u500b\u9ad4\u61c9\u63ed\u9732\u4f7f\u4e00\u822c\u7528\u9014\u8ca1\u52d9\u5831\u544a\u4e4b\u4f7f\u7528\u8005\uff0c\u80fd\u4e86\u89e3\u5176\u5c0d\u6c38\u7e8c\u76f8\u95dc\u98a8\u96aa\u6240\u7522\u751f<\/strong>\u4e0d\u78ba\u5b9a\u6027\u4e4b\u8abf\u6574\u80fd\u529b<strong>\u4e4b\u8cc7\u8a0a\u3002\u500b\u9ad4\u61c9\u63ed\u9732\u6709\u95dc\u5176\u6c38\u7e8c\u76f8\u95dc\u98a8\u96aa\u4e4b\u7b56\u7565\u53ca<\/strong>\u7d93\u71df\u6a21\u5f0f\u4e4b\u97cc\u6027<strong>\u4e4b\u8cea\u6027\u53ca\uff08\u82e5\u9069\u7528\u6642\uff09\u91cf\u5316\u8a55\u4f30\uff0c\u5305\u62ec\u6709\u95dc\u5982\u4f55\u57f7\u884c\u8a55\u4f30\u53ca\u5176\u6642\u9593\u5340\u9593\u4e4b\u8cc7\u8a0a\u3002\u7576\u63d0\u4f9b\u91cf\u5316\u8cc7\u8a0a\u6642\uff0c\u500b\u9ad4\u5f97\u63ed\u9732\u55ae\u4e00\u6578\u984d\u6216\u5340\u9593\u3002<\/strong><br>\u5176\u4ed6\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u53ef\u80fd\u660e\u5b9a\u500b\u9ad4\u6240\u9808\u63ed\u9732\u6709\u95dc\u5176\u5c0d\u7279\u5b9a\u6c38\u7e8c\u76f8\u95dc\u98a8\u96aa\u4e4b<strong>\u97cc\u6027\u4e4b\u8cc7\u8a0a\u985e\u578b<\/strong>\uff0c\u4ee5\u53ca\u5982\u4f55\u7de8\u88fd\u8a72\u7b49\u63ed\u9732\uff0c\u5305\u62ec\u662f\u5426\u9808\u4f5c<strong>\u60c5\u5883\u5206\u6790<\/strong>\u3002<\/p><cite>IFRS S1 \/&nbsp;<a href=\"https:\/\/www.ardf.org.tw\/tifrs5.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u8ca1\u5718\u6cd5\u4eba\u4e2d\u83ef\u6c11\u570b\u6703\u8a08\u7814\u7a76\u767c\u5c55\u57fa\u91d1\u6703 \u4e2d\u8b6f<\/a><\/cite><\/blockquote><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id=\"ifrs-s2-%e6%b0%a3%e5%80%99%e9%9f%8c%e6%80%a7-%e5%ae%9a%e7%be%a9\" class=\"wp-block-heading\">IFRS S2 \u6c23\u5019\u97cc\u6027 \u5b9a\u7fa9<\/h3>\n\n\n\n<figure class=\"wp-block-pullquote has-text-align-left\"><blockquote><p><strong>\u500b\u9ad4\u5c31\u6c23\u5019\u76f8\u95dc\u8b8a\u9077\u3001\u767c\u5c55\u6216\u4e0d\u78ba\u5b9a\u6027\u4f5c\u8abf\u6574\u4e4b\u80fd\u529b\u3002\u6c23\u5019\u97cc\u6027\u6d89\u53ca\u7ba1\u7406\u6c23\u5019\u76f8\u95dc\u98a8\u96aa\u4e26\u81ea\u6c23\u5019\u76f8\u95dc\u6a5f\u6703\u7372\u76ca\u4e4b\u80fd\u529b\uff0c\u5305\u62ec\u56de\u61c9\u53ca\u8abf\u9069\u6c23\u5019\u76f8\u95dc\u8f49\u578b\u98a8\u96aa\u8207\u6c23\u5019\u76f8\u95dc\u5be6\u9ad4\u98a8\u96aa\u4e4b\u80fd\u529b\u3002\u500b\u9ad4\u4e4b\u6c23\u5019\u97cc\u6027\u5305\u62ec\u5176\u5c0d\u6c23\u5019\u76f8\u95dc\u8b8a\u9077\u3001\u767c\u5c55\u8207\u4e0d\u78ba\u5b9a\u6027\u4e4b\u7b56\u7565\u97cc\u6027\u53ca\u71df\u904b\u97cc\u6027\u3002<br><br>\u500b\u9ad4\u61c9\u63ed\u9732\u4f7f\u4e00\u822c\u7528\u9014\u8ca1\u52d9\u5831\u544a\u4e4b\u4f7f\u7528\u8005\uff0c\u80fd\u4e86\u89e3\u5176\u7b56\u7565\u53ca\u7d93\u71df\u6a21\u5f0f\u5c0d\u6c23\u5019\u76f8\u95dc\u8b8a\u9077\u3001\u767c\u5c55\u8207\u4e0d\u78ba\u5b9a\u6027\u4e4b\u97cc\u6027\uff08\u5728\u8003\u91cf\u500b\u9ad4\u6240\u8fa8\u8a8d\u4e4b\u6c23\u5019\u76f8\u95dc\u98a8\u96aa\u8207\u6a5f\u6703\u5f8c\uff09\u4e4b\u8cc7\u8a0a\u3002\u500b\u9ad4\u61c9\u4f7f\u7528\u6c23\u5019\u76f8\u95dc\u60c5\u5883\u5206\u6790\uff0c\u63a1\u7528\u8207\u500b\u9ad4\u60c5\u6cc1\u76f8\u7a31\u4e4b\u4f5c\u6cd5\u4f86\u8a55\u4f30\u5176\u6c23\u5019\u97cc\u6027\uff08\u898b\u7b2cB1\u81f3B18\u6bb5\uff09\u3002\u7576\u63d0\u4f9b\u91cf\u5316\u8cc7\u8a0a\u6642\uff0c\u500b\u9ad4\u5f97\u63ed\u9732\u55ae\u4e00\u6578\u984d\u6216\u5340\u9593\u3002<br>(\u4ee5\u4e0b\u7565)<\/strong><\/p><cite>IFRS S2 \/&nbsp;<a href=\"https:\/\/www.ardf.org.tw\/tifrs5.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u8ca1\u5718\u6cd5\u4eba\u4e2d\u83ef\u6c11\u570b\u6703\u8a08\u7814\u7a76\u767c\u5c55\u57fa\u91d1\u6703 \u4e2d\u8b6f<\/a><\/cite><\/blockquote><\/figure>\n\n\n\n<p>\u7121\u8ad6\u662f\u3010\u6c38\u7e8c\u76f8\u95dc\u98a8\u96aa\u6240\u7522\u751f<strong>\u4e0d\u78ba\u5b9a\u6027\u4e4b\u8abf\u6574\u80fd\u529b<\/strong>\u4e4b\u8cc7\u8a0a\u3011\uff1b\u6216\u662f\u3010\u6c23\u5019\u76f8\u95dc\u8b8a\u9077\u3001\u767c\u5c55\u6216<strong>\u4e0d\u78ba\u5b9a\u6027\u4f5c\u8abf\u6574\u4e4b\u80fd\u529b<\/strong>\u3011\uff1b\u751a\u6216\u662f\u3010\u6c23\u5019\u97cc\u6027\u6d89\u53ca\u7ba1\u7406\u6c23\u5019\u76f8\u95dc\u98a8\u96aa\u4e26\u81ea\u6c23\u5019<strong>\u76f8\u95dc\u6a5f\u6703\u7372\u76ca\u4e4b\u80fd\u529b<\/strong>\u3011\uff0c\u7531\u6b64\u53ef\u77e5\uff0c\u97cc\u6027\u8cc7\u8a0a\u7684\u63ed\u9732\u5c0d\u4f01\u696d\u5177\u6709\u6230\u7565\u50f9\u503c\uff1a\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6d89\u53ca\u6a5f\u6703\u6642\uff0c<strong>\u97cc\u6027\u662f\u7372\u76ca\u4e0d\u78ba\u5b9a\u6027\u7684\u8abf\u6574\u80fd\u529b<\/strong>\u3002<\/li>\n\n\n\n<li>\u6d89\u53ca\u98a8\u96aa\u6642\uff0c<strong>\u97cc\u6027\u662f\u98a8\u96aa\u4e0d\u78ba\u5b9a\u6027\u7684\u8abf\u6574\u80fd\u529b\u3002<\/strong><\/li>\n<\/ul>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e4%bc%81%e6%a5%ad%e9%9f%8c%e6%80%a7%ef%bc%9f-%e5%be%9e%e5%85%ad%e6%a8%99%e6%ba%96%e5%b7%ae%e5%88%b0-esg-%e5%af%a6%e9%ab%94%e9%a2%a8%e9%9a%aa%e7%ae%a1%e7%90%86\" class=\"wp-block-heading\">\u4f01\u696d\u97cc\u6027\uff1f \u5f9e\u516d\u6a19\u6e96\u5dee\u5230 ESG \u5be6\u9ad4\u98a8\u96aa\u7ba1\u7406<\/h2>\n\n\n\n<p>\u97cc\u6027\u662f\u6240\u6709\u5be6\u9ad4\u8207\u4f01\u696d\u5b58\u7e8c\u7684\u5148\u6c7a\u689d\u4ef6\uff0c\u4f8b\u5982\u4f01\u696d\u8a0e\u8ad6\u516d\u6a19\u6e96\u5dee ( Six Sigma) \u5373\u662f\u5c0d\u63a7\u5236\u4e0d\u78ba\u5b9a\u6027\u7684\u6975\u81f4\u8ffd\u6c42\uff0c\u4e26\u5df2\u6cdb\u7528\u5728\u5404\u7a2e\u4f01\u696d\u7684\u6838\u5fc3\u696d\u52d9\u8207\u7d93\u71df\u7ba1\u7406\uff0c\u7531\u6b64\u53ef\u77e5\uff0c\u97cc\u6027\u5373\u70ba\u4f01\u696d\u7684\u6838\u5fc3\u7af6\u722d\u529b\u672c\u7121\u7591\u554f\u3002\u97cc\u6027\u7684\u6982\u5ff5\u64f4\u5927\u61c9\u7528\u5728\u4f01\u696d\u6c38\u7e8cESG\u7684\u8ab2\u984c\u4e0a\uff0c\u5247\u662f\u5728\u61c9\u5c0d\u6c38\u7e8c\u91cd\u5927\u4e3b\u984c\u3001\u6975\u7aef\u98a8\u96aa\u3001\u5371\u5bb3\u60c5\u5883\u6642\uff0c\u85c9\u7531\u3010\u4e0d\u78ba\u5b9a\u6027\u7684\u8abf\u6574\u80fd\u529b\u3011\u800c\u7a81\u986f\u4f01\u696d\u6c38\u7e8c\u7af6\u722d\u529b\u7684\u5f62\u5f0f\u3002<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id=\"%e9%9f%8c%e6%80%a7%e5%91%bc%e6%87%89%e9%87%8d%e5%a4%a7%e4%b8%bb%e9%a1%8c\" class=\"wp-block-heading\">\u97cc\u6027\u547c\u61c9\u91cd\u5927\u4e3b\u984c<\/h3>\n\n\n\n<p>\u6c38\u7e8c\u5831\u544a\u66f8\u4e2d\u6240\u5217\u51fa\u7684\u6bcf\u4e00\u500b\u91cd\u5927\u4e3b\u984c\uff0c\u672c\u8cea\u4e0a\u5b58\u5728\u4f01\u696d\u8ca1\u52d9\u91cd\u5927\u6027\uff0c\u4e5f\u540c\u6a23\u6db5\u84cb\u4f01\u696d\u7684\u4e3b\u8981\u98a8\u96aa\uff0c\u6216\u5b58\u5728\u5fc5\u9808\u63a7\u5236\u4e0d\u78ba\u5b9a\u6027\u7684\u6a19\u7684\u7269\uff0c\u56e0\u6b64\u300a\u4e0a\u5e02\u516c\u53f8\u7de8\u88fd\u8207\u7533\u5831\u6c38\u7e8c\u5831\u544a\u66f8\u4f5c\u696d\u8fa6\u6cd5\u300b\u4e2d\u660e\u78ba\u8981\u6c42\uff1a\u3010<strong>\u6c38\u7e8c\u5831\u544a\u66f8\u5167\u5bb9\u61c9\u6db5\u84cb\u76f8\u95dc\u74b0\u5883\u3001\u793e\u6703\u53ca\u516c\u53f8\u6cbb\u7406\u4e4b\u98a8\u96aa\u8a55\u4f30\uff0c\u4e26\u8a02\u5b9a\u76f8\u95dc\u7e3e\u6548\u6307\u6a19\u4ee5\u7ba1\u7406\u6240\u9451\u5225\u4e4b\u91cd\u5927\u4e3b\u984c<\/strong>\u3011\uff0c\u7531\u6b64\u53ef\u77e5\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u91cd\u5927\u4e3b\u984c\u8207\u6a5f\u6703\u76f8\u95dc\u6642\uff0c\u97cc\u6027\u7684\u5b58\u5728\u662f<strong>\u78ba\u4fdd\u4f01\u696d\u7372\u76ca<\/strong>\uff0c\u4ea6\u5373<strong>\u964d\u4f4e\u963b\u7919\u7372\u76ca\u7684\u4e0d\u78ba\u5b9a\u6027<\/strong>\u3002<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u91cd\u5927\u4e3b\u984c\u8207\u98a8\u96aa\u76f8\u95dc\u6642\uff0c\u97cc\u6027\u7684\u5b58\u5728\u662f<strong>\u964d\u4f4e\u98a8\u96aa\u884d\u751f\u7684\u640d\u5931<\/strong>\uff0c\u4ea6\u5373\u4ee5\u53ca<strong>\u964d\u4f4e\u98a8\u96aa\u767c\u751f\u5f62\u6210\u8ca1\u52d9\u640d\u5931\u7684\u4e0d\u78ba\u5b9a\u6027<\/strong>\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5728 IFRS S1 \u8207 S2\u7684\u67b6\u69cb\u4e0b\uff0c<strong>\u91cd\u5927\u4e3b\u984c\u7684\u97cc\u6027\u8207\u8ca1\u52d9\u9ad8\u5ea6\u76f8\u95dc<\/strong>\uff0c\u5176\u6b21\u70ba\u6c38\u7e8c\u76f8\u95dc\u98a8\u96aa\u5728\u8ca1\u52d9\u5c64\u9762\u6240\u7522\u751f\u7684\u4e0d\u78ba\u5b9a\u6027\u3002\u518d\u57fa\u65bc\u6cd5\u898f\u8981\u6c42\u5fc5\u9808\u8a02\u5b9a<strong>\u7e3e\u6548\u6307\u6a19<\/strong>\uff0c\u4f01\u696d\u80fd\u5426\u6709\u6548\u7ba1\u7406\u91cd\u5927\u4e3b\u984c\u4e26\u9054\u6210\u7e3e\u6548\u6307\u6a19\uff0c\u6240\u63a1\u7528\u7684\u65b9\u6cd5\u53ca\u5c0d\u61c9\u7684\u9054\u6210\u7387\u7406\u6240\u7576\u7136\u662f\u5efa\u69cb\u5728\u97cc\u6027(\u4e0d\u78ba\u5b9a\u6027\u7684\u8abf\u6574\u80fd\u529b)\u4e4b\u4e0a\u3002<\/p>\n\n\n\n<p>\u7c21\u8a00\u4e4b\uff0c\u4f01\u696d\u6240\u63ed\u9732\u7684\u6bcf\u4e00\u9805\u91cd\u5927\u4e3b\u984c\u90fd\u61c9\u6709\u5c0d\u61c9\u7684\u97cc\u6027\u8cc7\u8a0a\u8868\u9054\uff0c\u5982\u4f55\u6709\u6548\u63a7\u7ba1\u4e0d\u78ba\u5b9a\u6027\u4ee5\u9054\u6210\u91dd\u5c0d\u91cd\u5927\u4e3b\u984c\u6240\u8a02\u5b9a\u7684\u7e3e\u6548\u6307\u6a19\u3002<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id=\"%e9%9f%8c%e6%80%a7%e5%91%bc%e6%87%89-sasb-%e6%8c%87%e6%a8%99\" class=\"wp-block-heading\">\u97cc\u6027\u547c\u61c9 SASB \u6307\u6a19<\/h3>\n\n\n\n<p>\u7576 SASB \u6e96\u5247\u6240\u8981\u6c42\u63ed\u9732\u5177\u5099\u8ca1\u52d9\u91cd\u5927\u6027\u7684\u6307\u6a19\uff08\u5982\uff1a\u5ba2\u6236\u7e3d\u505c\u6a5f\u6642\u9593\u3001\u91cd\u5de5\u6210\u672c\uff09\uff0c\u9032\u4e00\u6b65\u900f\u904e\u91d1\u7ba1\u6703\/\u8b49\u4ea4\u6240\u900f\u904e\u300a\u4e0a\u5e02\u516c\u53f8\u7de8\u88fd\u8207\u7533\u5831\u6c38\u7e8c\u5831\u544a\u66f8\u4f5c\u696d\u8fa6\u6cd5\u300b\u8981\u6c42\u4f01\u696d\u63ed\u9732\u6642\uff0c\u5f80\u5f80\u662f\u7528\u65bc<strong>\u63a7\u7ba1\u98a8\u96aa\u7684\u300c\u975c\u614b\u6307\u6a19\u300d<\/strong>\uff0c\u7576\u6307\u6a19\u5c0d\u61c9\u7684\u6578\u503c\u4e0d\u4f73\u6642\uff0c\u5373\u8868\u9054\u5728\u63a7\u7ba1\u3010\u6c38\u7e8c\u76f8\u95dc\u98a8\u96aa\u6240\u7522\u751f\u4e0d\u78ba\u5b9a\u6027\u4e4b\u8abf\u6574\u80fd\u529b\u3011\u672a\u9054\u9810\u671f\u3002<\/p>\n\n\n\n<p>\u4f01\u696d\u5982\u679c\u61c2\u5f97\u5584\u7528\u97cc\u6027\u7684\u89c0\u5ff5\uff0c\u6bcf\u4e00\u500b\u81ea\u9858\u6216\u88ab\u8feb\u63ed\u9732\u6307\u6a19\u90fd\u61c9\u4f34\u96a8\u76f8\u61c9\u7684\u97cc\u6027\u8cc7\u8a0a\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6307\u6a19\u5f80\u6b63\u5411\u767c\u5c55\u6642\uff0c\u97cc\u6027\u7684\u5b58\u5728\u662f\u78ba\u4fdd\u6307\u6a19\u7dad\u6301\u6b63\u5411\u8da8\u52e2\u7684\u80fd\u529b\uff0c\u5305\u542b\u70ba\u4e86\u7dad\u6301\u9019\u500b\u80fd\u529b\u6240\u6295\u5165\u7684\u52aa\u529b\u8207\u8ca1\u52d9\u652f\u51fa\u3002<\/li>\n\n\n\n<li>\u6307\u6a19\u5f80\u8ca0\u9762\u767c\u5c55\u6642\uff0c\u97cc\u6027\u7684\u5b58\u5728\u662f\u626d\u8f49\u6307\u6a19\u8ca0\u5411\u8da8\u52e2\u7684\u8abf\u6574\u80fd\u529b\uff0c\u5305\u542b\u6240\u6295\u5165\u7684\u52aa\u529b\u8207\u8ca1\u52d9\u652f\u51fa\u3002<\/li>\n<\/ul>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\u5728 IFRS \u7684\u5b9a\u7fa9\u4e0a\uff0c\u97cc\u6027\u53ef\u4ee5\u5ee3\u6cdb\u5c0d\u61c9\u5404\u7a2e\u5c64\u7d1a\u98a8\u96aa\uff0c\u5be6\u52d9\u4e0a\uff0c\u5728\u91cd\u5927\u4e3b\u984c\u8207 SASB \u6307\u6a19\u4e4b\u9593\u5b58\u5728\u8457\u3010\u7ba1\u7406\u5c64\u3011\u8207\u3010\u57f7\u884c\u5c64\u3011\u4e4b\u9593\u5728\u98a8\u96aa\u7ba1\u7406\u7684\u3010\u80cc\u666f\u3011\u3001\u3010\u7bc4\u7587\u3011\u3001\u3010\u6a19\u6e96\u3011\u7b49\u8cc7\u8a0a\u5dee\u7570\uff0c\u800c\u5728 IFRS S1\/S2 \u548c\u91d1\u7ba1\u6703\u7684\u8981\u6c42\u4e2d\uff0c\u5247\u6b78\u5165\u3010<strong>\u60c5\u5883\u5206\u6790<\/strong>\u3011\u7684\u8a2d\u5b9a\u3002\u76f8\u95dc\u7d30\u7bc0\u8acb\u53c3\u8003\u4ee5\u4e0b\u6587\u7ae0\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/news.techzone.today\/?p=24450\" target=\"_blank\" rel=\"noopener\" title=\"\">\u6c38\u7e8c\u5831\u544a\u6df1\u5165\u98a8\u96aa\u7ba1\u7406\u7684\u7b2c\u4e00\u6b65<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/news.techzone.today\/?p=25480\" target=\"_blank\" rel=\"noopener\" title=\"\">IFRS S1\/S2 \u5be6\u52d9\u6307\u5357\uff1a\u5982\u4f55\u900f\u904e WBS \u8207\u91cf\u5316\u6307\u6a19\uff0c\u5c07\u6c38\u7e8c\u5831\u544a\u5347\u7d1a\u70ba\u4f01\u696d\u97cc\u6027\u767d\u76ae\u66f8\uff1f<\/a><\/li>\n<\/ul>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e5%a6%82%e4%bd%95%e9%87%8f%e5%8c%96%e9%9f%8c%e6%80%a7%ef%bc%9fr%c2%b3s-%e6%a1%86%e6%9e%b6%e4%b8%8b%e7%9a%84%e6%83%85%e5%a2%83%e5%88%86%e6%9e%90%e8%88%87%e6%95%b8%e6%93%9a%e6%8c%87%e6%a8%99\" class=\"wp-block-heading\">\u5982\u4f55\u91cf\u5316\u97cc\u6027\uff1fR\u00b3S \u6846\u67b6\u4e0b\u7684\u60c5\u5883\u5206\u6790\u8207\u6578\u64da\u6307\u6a19<\/h2>\n\n\n\n<p>R\u00b3S \u4e2d\u64d4\u8ca0\u627f\u4e0a\u555f\u4e0b\u7684\u6838\u5fc3\u662f\u3010\u97cc\u6027\u91cf\u5316\u8a55\u4f30\u3011\uff0c\u76ee\u7684\u662f\u5c07\u91cd\u5927\u4e3b\u984c\u548c SASB \u6307\u6a19\u5728\u3010\u4e0d\u78ba\u5b9a\u6027\u7684\u8abf\u6574\u80fd\u529b\u3011\u5c64\u9762\u4e0a\u5177\u8c61\u5316\uff0c\u540c\u6642\uff0c\u5951\u5408\u91d1\u7ba1\u6703\u8207 IFRS \u5728\u3010<strong>\u60c5\u5883\u5206\u6790<\/strong>\u3011\u7684\u76f8\u95dc\u8981\u6c42\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u91cd\u5927\u4e3b\u984c\u5c0d\u61c9\u7684\u4e0d\u78ba\u5b9a\u6027\uff0c\u6240\u5c0d\u61c9\u7684\u60c5\u5883\u8f03\u5ee3\u6cdb\u4e14\u6a21\u7cca\uff0c\u4e3b\u8981\u53cd\u6620\u5728\u8ca1\u52d9<strong>\u885d\u64ca<\/strong>\u3002<\/li>\n\n\n\n<li>SASB \u6307\u6a19\u5c0d\u61c9\u7684\u4e0d\u78ba\u5b9a\u6027\uff0c\u6240\u5c0d\u61c9\u7684\u60c5\u5883\u8f03\u805a\u7126\u4e14\u660e\u78ba\uff0c\u4e3b\u8981\u53cd\u6620\u5728\u5f62\u6210\u5f31\u74b0\u7684<strong>\u6838\u5fc3\u529f\u80fd\u696d\u52d9<\/strong>\u3001<strong>\u5fc5\u8981\u8cc7\u7522<\/strong>\u3001<strong>\u95dc\u9375\u8cc7\u6e90<\/strong>\u7b49\u5931\u6548\u7684<strong>\u6a5f\u7387<\/strong>\uff0c\u4ee5\u53ca\u70ba\u4e86\u964d\u4f4e\u6a5f\u7387\u6240\u6295\u5165\u7684\u8ca1\u52d9\u652f\u51fa\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u4e14\u4e0d\u8ad6 WBS \u8a2d\u5b9a\u4e0a\u7684\u8907\u96dc\u6027\uff0c\u53ea\u8981\u3010\u60c5\u5883\u5206\u6790\u3011\u7684\u5047\u8a2d\u3001\u53c3\u6578\u3001\u8b8a\u6578\u3001\u8cc7\u6599\u4f86\u6e90\u3001\u8ca1\u52d9\u885d\u64ca\u7b49\u660e\u78ba\uff0c\u4efb\u4e00\u91cd\u5927\u4e3b\u984c\u8207 SASB \u6307\u6a19\u90fd\u53ef\u4ee5\u5957\u5165\u4e0b\u5716\u7684\u97cc\u6027\u91cf\u5316\u67b6\u69cb\u4e2d\u4e88\u4ee5\u5c55\u73fe\uff0c\u540c\u6642\u6eff\u8db3\u300a\u4e0a\u5e02\u516c\u53f8\u7de8\u88fd\u8207\u7533\u5831\u6c38\u7e8c\u5831\u544a\u66f8\u4f5c\u696d\u8fa6\u6cd5\u300b \u8207 IFRS \u7684\u8981\u6c42\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img  decoding=\"async\"  width=\"1160\"  height=\"653\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAABIgAAAKNAQMAAABx\/8IJAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAHNJREFUeNrtwTEBAAAAwqD1T20ND6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAPgwdHkAAc7CT7QAAAAASUVORK5CYII=\"  alt=\"\"  class=\"wp-image-25301 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 1160px) 100vw, 1160px\"  data-pk-src=\"http:\/\/news.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-1160x653.jpg\"  data-pk-srcset=\"https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-1160x653.jpg 1160w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-800x450.jpg 800w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-1536x864.jpg 1536w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-2048x1152.jpg 2048w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-120x68.jpg 120w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-90x51.jpg 90w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-320x180.jpg 320w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-560x315.jpg 560w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-scaled.jpg 1920w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-3072x1728.jpg 3072w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-240x135.jpg 240w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-180x101.jpg 180w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-640x360.jpg 640w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-1120x630.jpg 1120w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-1600x900.jpg 1600w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-2320x1305.jpg 2320w, https:\/\/techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-3840x2160.jpg 3840w\" ><figcaption class=\"wp-element-caption\">\u7b26\u5408 IFRS \u548c TCFD \u91cf\u5316\u60c5\u5883\u5206\u6790\u7684\u97cc\u6027\u91cf\u5316\u8207\u95dc\u4fc2 \u2013 \u5716\u7247\u7531Gemini\u5354\u4f5c\u7522\u751f<br><a href=\"http:\/\/www.pinterest.com\/pin\/create\/bookmarklet\/?url=http%3A%2F%2Fnews.techzone.today%2F%3Fp%3D25480&amp;media=http%3A%2F%2Fnews.techzone.today%2Fwp-content%2Fuploads%2F2026%2F02%2FResiliense-Framework_TC-1160x653.jpg&amp;description=%E7%AC%A6%E5%90%88%20IFRS%20%E5%92%8C%20TCFD%20%E9%87%8F%E5%8C%96%E6%83%85%E5%A2%83%E5%88%86%E6%9E%90%E7%9A%84%E9%9F%8C%E6%80%A7%E9%87%8F%E5%8C%96%E8%88%87%E9%97%9C%E4%BF%82%20%E2%80%93%20%E5%9C%96%E7%89%87%E7%94%B1Gemini%E5%8D%94%E4%BD%9C%E7%94%A2%E7%94%9F&amp;is_video=false\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/figcaption><\/figure>\n\n\n\n<p>\u5716\u4e2d(1)-(3)\u5c6c\u65bc\u4e00\u822c\u98a8\u96aa\u7ba1\u7406\u7684\u5e38\u898f\u64cd\u4f5c\uff0c(4)-(7)\u7d50\u5408 R\u00b3S \u7684\u56db\u5927\u52d5\u614b\u6642\u9593\u6307\u6a19\u5c07\u5b89\u5168\u7a0b\u5ea6\u5177\u8c61\u5316\u70ba\u6642\u9593\u5e8f\u5217\uff0c\u4f01\u696d\u5411\u6295\u8cc7\u4eba\u5c55\u793a\u7684\u4e0d\u518d\u53ea\u9650\u65bc\u3010\u6a5f\u7387\u3011\u8207\u8ca1\u52d9\u3010\u885d\u64ca\u3011\uff0c\u800c\u662f\u5c0d\u65bc\u7279\u5b9a\u60c5\u5883\u4e0b\uff0c\u70ba\u4e86\u78ba\u4fdd\u71df\u904b\u6301\u7e8c\u7684\u707d\u524d(\u5148\u5929\u8010\u53d7\u529b)\u3001\u707d\u4e2d(\u707d\u6642\u61c9\u8b8a\u529b)\u3001\u707d\u5f8c(\u6c38\u7e8c\u9700\u6c42)\u5404\u9762\u5411\u6240\u505a\u7684\u6e96\u5099\u8207\u6295\u8cc7\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e5%8f%af%e9%9d%a0%e5%ba%a6-%e5%90%88%e7%90%86%e6%8a%95%e8%b3%87%e9%9f%8c%e6%80%a7\" class=\"wp-block-heading\">\u53ef\u9760\u5ea6 \u2014 \u5408\u7406\u6295\u8cc7\u97cc\u6027<\/h2>\n\n\n\n<p>\u5728 IFRS S1\/S2 \u7684\u67b6\u69cb\u4e0b\uff0c\u4e26\u975e\u8981\u6c42\u4f01\u696d\u8ffd\u6c42\u7121\u9650\u4e0a\u7db1\u7684\u98a8\u96aa\u7ba1\u7406\uff0c\u800c\u9019\u6b63\u662f\u4f01\u696d\u521d\u6d89\u6c38\u7e8c\u63ed\u9732\u6642\u5e38\u898b\u7684\u8aa4\u5340\uff0c\u53ea\u56e0\u4f01\u696d\u662f\u8feb\u65bc\u6cd5\u898f\u8981\u6c42\u800c\u63ed\u9732\u8ca0\u9762\u7684\u71df\u904b\u8cc7\u8a0a\uff0c\u800c\u907f\u514d\u548c\u964d\u4f4e\u8ca0\u9762\u8cc7\u8a0a\u7684\u63ed\u9732\u624d\u7b26\u5408\u4f01\u696d\u5229\u76ca\u3002<\/p>\n\n\n\n<p>IFRS S1\/S2 \u7684\u6838\u5fc3\u76ee\u6a19\u662f\u7d50\u5408\u660e\u78ba\u7684\u8ca1\u52d9\u8cc7\u8a0a\u8207\u52d9\u5be6\u7684\u98a8\u96aa\u7ba1\u7406\uff0c\u70ba\u6b64\uff0cR\u00b3S \u7387\u5148\u7d50\u5408\u7ba1\u7406\u6703\u8a08\u7684\u50f9\u503c\u8f49\u8b6f\u6982\u5ff5\uff0c\u5efa\u8b70\u4f01\u696d\u91dd\u5c0d\u97cc\u6027\u76f8\u95dc\u7684\u8ca1\u52d9\u652f\u51fa\u8a08\u7b97\u4e09\u5927\u985e\u6295\u8cc7\u5831\u916c\u7387\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u9632\u8b77 ROI\uff1a<\/strong>\u842c\u4e00\u843d\u5165\u8ca0\u9762\u6216\u4e0d\u5b89\u5168\u72c0\u614b\u6642\uff0c\u57fa\u65bc\u4e8b\u524d\u9632\u8b77\u8207\u707d\u524d\u61c9\u8b8a\u6240\u722d\u53d6\u4e4b\u6642\u9593\u6548\u76ca\u8207\u6295\u5165\u6210\u672c\u7684\u95dc\u806f\uff0c\u4f8b\u5982\u63d0\u9ad8\u95dc\u9375\u8cc7\u6e90\u7684\u65e5\u5e38\u5132\u5099\u3002<\/li>\n\n\n\n<li><strong>\u9632\u640d ROI\uff1a<\/strong> \u9810\u671f\u640d\u5931\u8207\u9632\u640d\u6210\u672c\u4e4b\u6bd4\u4f8b\uff0c\u4f8b\u5982\u900f\u904e\u4fdd\u96aa\u8f49\u5ac1\u98a8\u96aa\u3002<\/li>\n\n\n\n<li><strong>\u71df\u904b\u56de\u5fa9 ROI\uff1a<\/strong> \u7e2e\u77ed\u71df\u904b\u56de\u5fa9\u9700\u6642\u6240\u6e1b\u5c11\u7684\u8ca1\u52d9\u640d\u5931\u8207\u6551\u707d\u8ca1\u52d9\u652f\u51fa\u4e4b\u6bd4\u4f8b\uff0c\u4f8b\u5982\u707d\u5f8c\u56de\u5fa9\u7684\u8cc7\u6e90\u8abf\u5ea6\u6216\u958b\u53e3\u5408\u7d04\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5728 IFRS \u7684\u67b6\u69cb\u4e0b\uff0c\u3010\u4e0d\u78ba\u5b9a\u6027\u4e4b\u8abf\u6574\u80fd\u529b\u3011\u662f\u4e00\u500b\u958b\u653e\u6027\u7684\u6982\u5ff5\uff0c\u56e0\u6b64 R\u00b3S \u79c9\u6301 TCFD \u8207 IFRS \u7684\u6838\u5fc3\u7cbe\u795e\u7387\u5148\u63d0\u51fa\u53ef\u9760\u5ea6\u8207\u6295\u8cc7\u5831\u916c\u7387\u7684\u6982\u5ff5\u3002\u900f\u904e\u7406\u6027\u7684 ROI\uff0c\u4f01\u696d\u53ef\u4ee5\u5c07\u6295\u8cc7\u6c38\u7e8c\u7684\u6548\u76ca\u5fb9\u5e95\u300c\u5177\u8c61\u5316\u300d\uff0c\u5411\u8cc7\u672c\u5e02\u5834\u5f37\u52e2\u8b49\u660e\uff1a\u7b26\u5408 ROI \u7684\u98a8\u96aa\u7ba1\u7406\uff0c\u624d\u662f\u6c38\u7e8c\u7684\u771f\u6b63\u5f15\u64ce\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e7%b5%90%e8%aa%9e-%e9%80%8f%e9%81%8e-r%c2%b3s-%e7%aa%81%e9%a1%af%e4%bc%81%e6%a5%ad%e7%9a%84%e6%b0%b8%e7%ba%8c%e7%ab%b6%e7%88%ad%e5%8a%9b\" class=\"wp-block-heading\">\u7d50\u8a9e \u2014 \u900f\u904e R\u00b3S \u7a81\u986f\u4f01\u696d\u7684\u6c38\u7e8c\u7af6\u722d\u529b<\/h2>\n\n\n\n<p>\u5728 IFRS S1\/S2 \u9678\u7e8c\u9069\u7528\u7684\u95dc\u9375\u6642\u9593\u9ede\uff0c\u8cc7\u672c\u5e02\u5834\u5c0b\u627e\u7684\u4e0d\u662f\u6c92\u6709\u98a8\u96aa\u7684\u5b8c\u7f8e\u4f01\u696d\uff0c\u800c\u662f\u5177\u5099\u5f37\u5927\u8abf\u6574\u80fd\u529b\u8207\u8ca1\u52d9\u5e95\u6c23\u7684\u97cc\u6027\u5f37\u8005\u3002\u4e16\u754c\u6c38\u7e8c\u97cc\u6027\u5b78\u6703\u6240\u63d0\u51fa\u7684 \u300aR\u00b3S \u6a19\u6e96\u300b\uff0c\u6b63\u662f\u70ba\u4e86\u5354\u52a9\u4f01\u696d\u5c07\u6c38\u7e8c\u98a8\u96aa\u8ca0\u9762\u8cc7\u8a0a\u8f49\u63db\u70ba\u97cc\u6027\u6b63\u9762\u8cc7\u8a0a\uff0c\u4e26\u9032\u4e00\u6b65\u7a81\u986f\u4f01\u696d\u53ef\u9760\u5ea6\u7684\u6307\u5f15\u3002<\/p>\n\n\n\n<p>\u900f\u904e <strong>R\u00b3S \u6a19\u6e96<\/strong>\uff0c\u4f01\u696d\u80fd\u5c07\u88ab\u52d5\u7684\u6cd5\u898f\u5408\u898f\uff0c\u8f49\u5316\u70ba\u4e3b\u52d5\u7684\u6230\u7565\u9632\u79a6\u8207\u7cbe\u6e96\u7684\u8ca1\u52d9\u7ba1\u7406\uff0c\u5728\u4e0d\u78ba\u5b9a\u7684\u6642\u4ee3\u4e2d\uff0c\u4ee5\u53ef\u9760\u5ea6\u8d0f\u5f97\u8cc7\u672c\u5e02\u5834\u7684\u4fe1\u4efb\u3002<\/p>\n\n\n\n<div class=\"wp-block-columns has-background is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\" style=\"background-color:#abb7c25c\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p>\u60a8\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u6e96\u5099\u597d\u9762\u5c0d IFRS S1\/S2 \u7684\u79d1\u5b78\u6aa2\u8996\u4e86\u55ce\uff1f<\/p>\n\n\n\n<p>\u900f\u904e \u4e16\u754c\u6c38\u7e8c\u97cc\u6027\u5b78\u6703 \u6216 \u6c11\u90a6\u8cc7\u8a0a \u63d0\u4f9b\u7684\u8ab2\u7a0b\u53ca\u8a8d\u8b49\u5236\u5ea6\uff0c\u6211\u5011\u6559\u4f60\u5982\u4f55\u5229\u7528\u97cc\u6027\u8a55\u4f30\u6846\u67b6\u8b58\u8b80\u4f01\u696d\u97cc\u6027\uff0c\u5354\u52a9\u4f01\u696d\u5c55\u73fe\u97cc\u6027\u8207\u53ef\u9760\u5ea6\u3002<br><br>WSRS E-mail\uff1a<a href=\"mailto:wsrs.service.886@gmail.com\">wsrs.service.886@gmail.com<\/a><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<p>\u9ede\u64ca\u4ee5\u4e0b\u9023\u7d50\uff1a<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-vivid-cyan-blue-background-color has-background has-small-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/lin.ee\/YGBustb\" target=\"_blank\" rel=\"noreferrer noopener\">\u900f\u904e WSRS Line \u5ba2\u670d\u806f\u7e6b<br>1. \u53d6\u5f97\u4f01\u696d\u7684\u7c21\u6613\u97cc\u6027\u8a55\u4f30\u5831\u544a<br>2. \u5831\u540d\u76f8\u95dc\u8ab2\u7a0b<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-vivid-cyan-blue-background-color has-background has-small-font-size has-custom-font-size wp-element-button\" href=\"http:\/\/news.techzone.today\/?page_id=24179\" target=\"_blank\" rel=\"noreferrer noopener\">\u60f3\u8981\u521d\u6b65\u4e86\u89e3\u97cc\u6027\uff0c\u63a8\u85a6\u8ab2\u7a0b\uff1a<br>IFRS S1\/S2 \u8d0f\u5728\u6c38\u7e8c\uff1a\u5831\u544a\u66f8\u5236\u52dd\u6307\u5357<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-vivid-cyan-blue-background-color has-background has-small-font-size has-custom-font-size wp-element-button\" href=\"http:\/\/news.techzone.today\/?page_id=21878\" target=\"_blank\" rel=\"noreferrer noopener\">\u60f3\u8981\u53d6\u5f97\u8b49\u7167\u8207\u66f4\u591a WSRS \u652f\u63f4<br>\u4f01\u696d\u97cc\u6027\u7ba1\u7406\u5e2b \u5b8c\u6574\u8ab2\u7a0b<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\u6587\u7ae0\u5167\u5bb9\u6b61\u8fce\u8f49\u8f09\uff0c\u8acb\u8a3b\u660e\u51fa\u8655\u53ca\u4f5c\u8005\uff0c\u8b1d\u8b1d\uff01\uff01<\/p>\n\n\n\n<p>\u82e5\u6709\u7591\u554f\u6216\u9700\u6c42\u53ef\u6d3d\u8a62<a href=\"mailto:CIPService@nbhic.com\">CIPService@nbhic.com<\/a>\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div data-schema-only=\"false\" class=\"wp-block-aioseo-faq\"><h2 id=\"q1%ef%bc%9aifrs-s1-%e8%88%87-s2-%e5%b0%8d%e3%80%8c%e9%9f%8c%e6%80%a7-resilience%e3%80%8d%e7%9a%84%e5%ae%9a%e7%be%a9%e6%9c%89%e4%bd%95%e4%b8%8d%e5%90%8c%ef%bc%9f\" class=\"aioseo-faq-block-question\">Q1\uff1aIFRS S1 \u8207 S2 \u5c0d\u300c\u97cc\u6027 (Resilience)\u300d\u7684\u5b9a\u7fa9\u6709\u4f55\u4e0d\u540c\uff1f<\/h2><div class=\"aioseo-faq-block-answer\">\n<ul class=\"wp-block-list\">\n<li><strong>IFRS S1 (\u6c38\u7e8c\u76f8\u95dc)\uff1a<\/strong> \u5074\u91cd\u65bc\u4f01\u696d\u5c0d\u300c\u6c38\u7e8c\u76f8\u95dc\u98a8\u96aa\u300d\u6240\u7522\u751f\u4e0d\u78ba\u5b9a\u6027\u7684<strong>\u8abf\u6574\u80fd\u529b<\/strong>\u3002\u9019\u662f\u4e00\u500b\u5ee3\u7fa9\u7684\u6982\u5ff5\uff0c\u6db5\u84cb\u4e86\u7b56\u7565\u8207\u7d93\u71df\u6a21\u5f0f\u5728\u9762\u5c0d\u5404\u985e\u6c38\u7e8c\u8ab2\u984c\u6642\u7684\u9748\u6d3b\u6027\u3002<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>IFRS S2 (\u6c23\u5019\u76f8\u95dc)\uff1a<\/strong> \u5c08\u6ce8\u65bc\u4f01\u696d\u5c0d\u300c\u6c23\u5019\u8b8a\u9077\u300d\u4e0d\u78ba\u5b9a\u6027\u7684\u8abf\u6574\u80fd\u529b\uff0c\u7279\u5225\u5f37\u8abf\u7ba1\u7406\u6c23\u5019\u5be6\u9ad4\u98a8\u96aa\uff08\u5982\u6975\u7aef\u5929\u6c23\uff09\u8207\u8f49\u578b\u98a8\u96aa\uff0c\u4e26\u5f9e\u4e2d\u7372\u76ca\u7684<strong>\u7b56\u7565\u97cc\u6027<\/strong>\u8207<strong>\u71df\u904b\u97cc\u6027<\/strong>\u3002S2\u4e5f\u589e\u52a0\u66f4\u591a\u60c5\u5883\u3001\u53c3\u6578\u3001\u5047\u8a2d\u3001\u8cc7\u6599\u4f86\u6e90\u7b49\u5206\u6790\u4e0a\u7684\u8981\u6c42\u3002<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<div data-schema-only=\"false\" class=\"wp-block-aioseo-faq\"><h2 id=\"q2%ef%bc%9ar%c2%b3s-%e6%a8%99%e6%ba%96%e5%a6%82%e4%bd%95%e5%8d%94%e5%8a%a9%e4%bc%81%e6%a5%ad%e7%ac%a6%e5%90%88-ifrs-s1-s2-%e7%9a%84%e8%a6%81%e6%b1%82%ef%bc%9f\" class=\"aioseo-faq-block-question\">Q2\uff1aR\u00b3S \u6a19\u6e96\u5982\u4f55\u5354\u52a9\u4f01\u696d\u7b26\u5408 IFRS S1\/S2 \u7684\u8981\u6c42\uff1f<\/h2><div class=\"aioseo-faq-block-answer\">\n<p>R\u00b3S \u6a19\u6e96\u900f\u904e<strong>\u98a8\u96aa (Risk)<\/strong>\u3001<strong>\u97cc\u6027 (Resilience)<\/strong>\u3001<strong>\u53ef\u9760\u5ea6 (Reliability)<\/strong> \u4e09\u5927\u7dad\u5ea6\uff0c\u5c07\u62bd\u8c61\u7684\u300c\u8abf\u6574\u80fd\u529b\u300d\u5177\u8c61\u5316\u70ba\u53ef\u91cf\u5316\u7684\u885d\u64ca\u3001\u6a5f\u7387\u3001\u6642\u9593\u6307\u6a19\uff0c\u5354\u52a9\u4f01\u696d\u5728\u60c5\u5883\u5206\u6790\u4e2d\u63d0\u4f9b\u7b26\u5408\u79d1\u5b78\u908f\u8f2f\u7684\u8ca1\u52d9\u885d\u64ca\u8a55\u4f30\uff0c\u76f4\u63a5\u56de\u61c9 IFRS \u5c0d\u97cc\u6027\u63ed\u9732\u7684\u9ad8\u6a19\u6e96\u8981\u6c42\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div data-schema-only=\"false\" class=\"wp-block-aioseo-faq\"><h2 id=\"q3%ef%bc%9a%e7%82%ba%e4%bb%80%e9%ba%bc-r%c2%b3s-%e6%a8%99%e6%ba%96%e5%bc%b7%e8%aa%bf%e3%80%8c%e5%8f%af%e9%9d%a0%e5%ba%a6-reliability%e3%80%8d%e8%88%87-roi%ef%bc%9f\" class=\"aioseo-faq-block-question\">Q3\uff1a\u70ba\u4ec0\u9ebc R\u00b3S \u6a19\u6e96\u5f37\u8abf\u300c\u53ef\u9760\u5ea6 (Reliability)\u300d\u8207 ROI\uff1f<\/h2><div class=\"aioseo-faq-block-answer\">\n<p>\u4f01\u696d\u7684\u8cc7\u6e90\u6709\u9650\uff0c\u4e0d\u61c9\u8ffd\u6c42\u7121\u9650\u4e0a\u7db1\u7684\u98a8\u96aa\u7ba1\u7406\u3002R\u00b3S \u5f15\u5165\u4e86<strong>\u53ef\u9760\u5ea6<\/strong>\u6982\u5ff5\uff0c\u7d50\u5408\u7ba1\u7406\u6703\u8a08\u7684\u6295\u8cc7\u5831\u916c\u7387 (ROI) \u5206\u6790\uff0c\u5354\u52a9\u4f01\u696d\u8a08\u7b97\u300c\u9632\u8b77\u300d\u3001\u300c\u9632\u640d\u300d\u8207\u300c\u71df\u904b\u56de\u5fa9\u300d\u7684\u8ca1\u52d9\u6548\u76ca\u3002\u9019\u80fd\u8b93\u4f01\u696d\u5411\u5229\u5bb3\u95dc\u4fc2\u4eba\u8b49\u660e\uff0c\u6c38\u7e8c\u6295\u5165\u4e26\u975e\u55ae\u7d14\u7684\u6210\u672c\uff0c\u800c\u662f\u5177\u5099\u7406\u6027\u6c7a\u7b56\u57fa\u790e\u7684\u6230\u7565\u6295\u8cc7\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div data-schema-only=\"false\" class=\"wp-block-aioseo-faq\"><h2 id=\"q4%ef%bc%9a%e5%b0%87-r%c2%b3s-%e5%b0%8e%e5%85%a5%e6%b0%b8%e7%ba%8c%e5%a0%b1%e5%91%8a%e6%9b%b8%ef%bc%8c%e5%b0%8d%e6%8a%95%e8%b3%87%e4%ba%ba%e6%9c%89%e4%bd%95%e6%ad%a3%e9%9d%a2%e6%84%8f%e7%be%a9\" class=\"aioseo-faq-block-question\">Q4\uff1a\u5c07 R\u00b3S \u5c0e\u5165\u6c38\u7e8c\u5831\u544a\u66f8\uff0c\u5c0d\u6295\u8cc7\u4eba\u6709\u4f55\u6b63\u9762\u610f\u7fa9\uff1f<\/h2><div class=\"aioseo-faq-block-answer\">\n<p>\u6295\u8cc7\u4eba\u95dc\u5fc3\u7684\u4e0d\u53ea\u662f\u98a8\u96aa\u6709\u591a\u5c11\uff0c\u800c\u662f\u300c\u7576\u98a8\u96aa\u767c\u751f\u6642\uff0c\u4f01\u696d\u6703\u4e0d\u6703\u53d7\u5f71\u97ff\uff1f \u80fd\u591a\u5feb\u6062\u5fa9\uff1f\u300d\u3002\u900f\u904e R\u00b3S \u7684\u91cf\u5316\u6578\u64da\uff0c\u4f01\u696d\u80fd\u5f9e\u88ab\u52d5\u7684\u300c\u5408\u898f\u63ed\u9732\u300d\u8f49\u5411\u4e3b\u52d5\u7684\u300c\u7af6\u722d\u529b\u8ad6\u8ff0\u300d\uff0c\u5411\u8cc7\u672c\u5e02\u5834\u5c55\u793a\u5176\u5728\u4e0d\u78ba\u5b9a\u74b0\u5883\u4e2d\u5177\u5099\u66f4\u5f37\u7684\u7a69\u5b9a\u6027\u8207\u7372\u5229\u4fdd\u969c\u3002<\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u97cc\u6027\u3011\u8207\u3010\u53ef\u9760\u5ea6\u3011\u5f15\u5c0e\u4f01\u696d\u5c07\u6c38\u7e8c\u6642\u4ee3\u7684\u300c\u63ed\u9732\u56f0\u5883\u300d\u8f49\u5316\u70ba\u6230&hellip;<\/p>\n","protected":false},"author":1,"featured_media":26024,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[128,143,133,120,20,25,27],"powerkit_post_featured":[],"class_list":{"0":"post-25953","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-physical-risk-resilience-quantification","8":"tag-ifrs-s1-s2","9":"tag-rs","10":"tag-133","11":"tag-120","12":"tag-20","13":"tag-25","14":"tag-27"},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/techzone.today\/index.php?rest_route=\/wp\/v2\/posts\/25953","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/techzone.today\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/techzone.today\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/techzone.today\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=25953"}],"version-history":[{"count":25,"href":"https:\/\/techzone.today\/index.php?rest_route=\/wp\/v2\/posts\/25953\/revisions"}],"predecessor-version":[{"id":26038,"href":"https:\/\/techzone.today\/index.php?rest_route=\/wp\/v2\/posts\/25953\/revisions\/26038"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/techzone.today\/index.php?rest_route=\/wp\/v2\/media\/26024"}],"wp:attachment":[{"href":"https:\/\/techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=25953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25953"},{"taxonomy":"powerkit_post_featured","embeddable":true,"href":"https:\/\/techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fpowerkit_post_featured&post=25953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}