Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/146353
|
Title: | 企業因應ESG新趨勢之內部控制制度調整 The change of internal control to adopt the trend of ESG |
Authors: | 許晉銘 Hsu, Chi-Ming |
Contributors: | 陳明進 Chen, Ming-Chin 許晉銘 Hsu, Chi-Ming |
Keywords: | 永續發展 內部控制 內部稽核 ESG Sustainable development Internal control Internal audit |
Date: | 2023 |
Issue Date: | 2023-08-02 13:15:56 (UTC+8) |
Abstract: | 現今ESG已是企業永續發展之新趨勢,而企業於專注永續發展之時,更需要調整其現有之內部控制制度以因應此新趨勢下之風險管理,以作為永續發展強而有力之碁石。因此,本文由ESG之新趨勢與新思維之闡述,進而分析COSO架構下內部控制之五大要素及主要營運循環於ESG下之重要風險與關鍵控制點,以利企業對於ESG之新趨勢下,建立或調整有效之內部控制制度。
本論文提出企業於實踐ESG應具有GSE之精神及觀念,即忠實義務(Good-Faith),並進行自我評估(Self-Assessment),且有堅定確實之執行力(Execution),如此在內部控制五大要素及主要營運循環均能建立良好的基礎與方向。對於內部稽核之角色與功能則提出「主動積極PROACTIVE」、「雷達(RADAR)」及「活水(RIVER)」之見解,以使內稽人員能藉由該等特質,對內及對外均能使ESG之內控制度能充份發揮其應有之功能。最後則由主管機關、金融機構、股東/投資人及董事會/管理階層等不同利害關係人之立場,分別提出三點建議,以使企業之永續發展能真正創造企業之價值。 Nowadays, ESG has become a new trend of corporate sustainable development, and when enterprises focus on sustainable development, they have to adjust their existing internal control system to cope with the risk management under this new trend to become a powerful pillar of sustainable development. Therefore, this study elaborates the new concept of ESG from the perspectives of five key components of internal control under the COSO framework and the key control points of the main operating cycles, so as to facilitate enterprises to establish and/or change their internal control system to be more effective under the new trend of ESG.
This study suggests that enterprises should have the spirit and concept of GSE in ESG practice, that is, Good-Faith, Self-assessment, and Execution, to establish a robust foundation for the five key components of internal control and the main operating cycles. For the role and function of internal audit, this paper further provides the insights of "PROACTIVE", "RADAR" and "RIVER" for consideration to encourage internal auditors to enhance their capabilities and can fully play their due functions under ESG through those characteristics. Finally, from the positions of different stakeholders, including competent authorities, financial institutions, shareholders/investors and board of directors/management, three suggestions for each stakeholder are provided for consideration in order to create the true value of the sustainable development. |
Reference: | 1. Deloitte, 2022, How to Audit ESG Risk and Reporting, extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www2.deloitte.com/content/dam/Deloitte/us/Documents/audit/us-how-to-audit-esg-risk-reporting.pdf
2. EY, 2022, Why ESG can help internal audit become more relevant | EY – Switzerland
3. IIA, 2021, Internal Audit`s Role in ESG Reporting: Independent Assurance Is Critical to Effective Sustainability Reporting (theiia.org)
4. IIA, 2021, On the Frontlines: Internal Audit’s Role in ESG
5. IIA, 2023, ESG in 2023: Evolving from Compliance to Value Creation, ep-0004
6. KPMG, 2021, Internal Audit’s role in ESG, https://assets.kpmg.com/content/dam/kpmg/cn/pdf/en/2021/10/internal-audit-s-role-in-esg.pdf
7. PwC, 2021, A growing focus on ESG and the role for Internal Audit https://www.pwc.com.au/assurance/internal-audit/esg-and-the-role-of-ia.html (瀏覽日期:2023/2/5)
8. Littan, Shari, 2022. COSO’s Internal Control Framework and ESG, COSO’s Internal Control Framework and ESG | IMA (sfmagazine.com)
9. Wang, Steve, 2022. AuditTalk - Tackling the ESG Landscape and Implementing Effective Internal Controls
10. King, Sue and Steven Arnold, KPMG, 2021. ESG & Internal Controls: Practical Advice to Prepare Now - Bing video
11. UN Global Compact, 2005, Who Cares Wins Conference Report-Investing for Long-Term Value, Who Cares Wins 2005 Conference Report: Investing for Long-Term Value (ifc.org)
12. UN, THE 17 GOALS | Sustainable Development (un.org)
13. 中華民國國際內部稽協會,準則專區,定義中華民國內部稽核協會-定義, (iia.org.tw)
14. 王怡心,2018,會計研究月刊,第395期第12頁
15. 陸孝立,2021,ESG-企業永續經營的關鍵DNA,勤業眾信通訊2021年8月號 |
Description: | 碩士 國立政治大學 經營管理碩士學程(EMBA) 105932121 |
Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0105932121 |
Data Type: | thesis |
Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
|
Files in This Item:
File |
Size | Format | |
index.html | 0Kb | HTML2 | 126 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|