政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/146403
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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/146403


    Title: 永續報告全球趨勢及差異比較之研究
    Research of Global Trends and Differences in Sustainability Reporting
    Authors: 莊皓宇
    Chuang, Hao-Yu
    Contributors: 戚務君
    Wu, Chun-Chi
    莊皓宇
    Chuang, Hao-Yu
    Keywords: 永續準則
    永續教育
    ESG
    Date: 2023
    Issue Date: 2023-08-02 13:26:43 (UTC+8)
    Abstract: 近年來，永續發展成為國際熱門趨勢，各產業紛紛與永續相結合。投資者對 永續資訊的需求逐漸增加，會計師事務所因應市場需求提供確信服務。然而，目 前國際間尚無統一的永續準則編制框架，導致企業間的永續資訊揭露不具可比性， 並可能因編制人員知識不足而出現錯誤。本研究旨在梳理國際永續準則與政策的 歷史沿革，分析各準則的重點面向及國際永續趨勢，以反思我國永續政策的現況。 最後，根據筆者的觀點，提出對我國永續政策和教育未來發展的建議。
    In recent years, sustainable development has become a popular international trend, with various industries integrating sustainability into their operations. Investors` demand for sustainability information has been steadily increasing, leading accounting firms to provide assurance services to meet market needs. However, there is currently no unified framework for sustainability standards at the international level, resulting in a lack of comparability among companies` sustainability disclosures and potential errors due to insufficient knowledge among preparers. This study aims to examine the historical evolution of international sustainability standards and policies, analyze the key aspects of various standards, and explore global sustainability trends to reflect on the current state of our country`s sustainability policies. Finally, based on the author`s perspective, recommendations for the future development of sustainability policies and education in our country are provided.
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    Description: 碩士
    國立政治大學
    會計學系
    110353038
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0110353038
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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