政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/146403
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113484/144471 (79%)
造訪人次 : 51410399      線上人數 : 781
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/146403


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/146403


    題名: 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
    作者: 莊皓宇
    Chuang, Hao-Yu
    貢獻者: 戚務君
    Wu, Chun-Chi
    莊皓宇
    Chuang, Hao-Yu
    關鍵詞: 永續準則
    永續教育
    ESG
    日期: 2023
    上傳時間: 2023-08-02 13:26:43 (UTC+8)
    摘要: 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.
    參考文獻: 一、中文部分
    BSI 英國標準協會
    金融監督管理委員會 高偉娟、林世銘、姚人鈺，2021，編製及確信準則對企業社會責任報告書可讀性之影響，會計評論，第 72 期(1 月):1-34。
    何麗芸、李佳玲，2017，企業永續發展與社會責任報告之趨勢與實務，中華會計學刊，第 12 卷:359-366。
    二、英文部分
    Abeysekera, A. P. and C. S. Fernando. C. S. 2020. Corporate social responsibility versus corporate shareholder responsibility: a family firm perspective. Journal of Corporate Finance 61 (April): 1–22.
    Allyn and Bacon, W. Lawrence Neuman. 1997. Social Research Methods: Qualitative and Quantitative Approaches, Third edition, Boston.
    Adams, C. A., and S. Abhayawansa. 2020. CPA-Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for `harmonisation`of sustainability, Critical Perspectives on Accounting 82 (January): 1-13.
    Achenbach, M. (2021). Transparency of climate-related risks and opportunities: Determinants influencing the disclosure in line with the task force on climate- related financial disclosures. Glocality, 4(1) (January):, 1–20.
    Arturo , R., Henrik, C., Levi S, S. 2017. Evaluating the Effectiveness of Sustainability Disclosure: Findings from a Recent SASB Study. Journal of Applied Corporate Finance, 29(2) (July): 100-108.
    Australian Securities Exchange. (2014). ESG Reporting Guide: A guide for Australian listed companies. From: https://www.asx.com.au/documents/asx compliance/esg_reporting_guide_mar14.pdf
    Ben-Amar, W.; Chang, M.; McIlkenny, P. Board gender diversity and corporate response to sustainability initiatives: Evidence from the carbon disclosure project. J. Bus. Ethics 2017, 142, 369–383.
    Bhattacharyya, A., Yang, H. 2019 Biodiversity disclosure in Australia: effect of GRI and institutional factors. Australasian Journal of Environmental Management 26(12) (September): 347-369.
    Bill, H. 2014. A Critical Review of Global Reporting Initiative (Gri) Guidelines for Sustainable Coporate Reporting. Scholedge International Journal of Management & Development(December), 1(3): 22-2.
    Bianchi, D., Dufour, A., & Guidolin, M. (2022). The Drivers of ESG Disclosure Quality: An Empirical Analysis of 2020 Data. Journal of Risk and Financial Management, 15(7), 291. From https://www.mdpi.com/1911-8074/15/7/291
    Cristiano, B., Costanza, C., Robert , G., & Elena, S. 2020. A Preliminary Analysis of SASB Reporting: Disclosure Topics, Financial Relevance, and the Financial Intensity of ESG Materiality. Journal of Applied Corporate Finance, 32(2) (June): 117-125.
    Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB/IASB Practice Statement 2 Sustainability Accounting Standards Board 2016/07/01. From:https://www.sec.gov/comments/s7-06- 16/s70616-25.pdf
    De Villiers, C., La Torre, M. and Molinari, M. 2022. The Global Reporting Initiative’s (GRI) Past, Present and Future: Critical reflections and a research agenda on sustainability reporting (standard-setting), Pacific Accounting Review(May): 1- 18. DOI: 10.1108/PAR-02-2022-0034.
    De Villiers, C., Maroun, W. 2017. Introduction to sustainability accounting and integrated reporting. Sustainability Accounting and Integrated Reporting.
    European Commission. (2001). Green Paper - Promoting a European framework for Corporate Social Responsibility. Retrieved from https://eur- lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2001:0366:FIN:EN:PDF
    European Union Law
    European Commission. (n.d.). Corporate sustainability reporting. Retrieved from https://finance.ec.europa.eu/capital-markets-union-and-financial- markets/company-reporting-and-auditing/company-reporting/corporate- sustainability-reporting_en
    Fernandez-Feijoo, B., Romero, S., and Ruiz, S. 2014. Commitment to corporate social responsibility measured through global reporting initiative reporting: factors affecting the behavior of companies. Journal of Cleaner Production 81 ( October ): 244-254.
    Federal Register. (2022). The Enhancement and Standardization of Climate-Related Disclosures for Investors. From:https://www.federalregister.gov/documents/2022/04/11/2022-06342/the- enhancement-and-standardization-of-climate-related-disclosures-for- investors#citation-98-p21343
    Husmann A., Melloni G. 2022. Corporate Sustainability Reporting in Europe: A Scoping Review. Accounting in Europe, Forthcoming(December): 1-29.
    Herbert Smith Freehills. (n.d.). Next steps for Australia`s mandatory climate reporting regime.From:https://www.herbertsmithfreehills.com/latest-thinking/next-steps- for-australia%E2%80%99s-mandatory-climate-reporting-regime
    Ionannou I., Serafeim. G. 2017. The Consequences of Mandatory Corporate Sustainability Reporting. Harvard Business School Research Working Paper No. 11-100 (May):452-489.
    Latapí Agudelo, M.A.; Jóhannsdóttir, L.; Davídsdóttir, B. A literature review of the history and evolution of corporate social responsibility. Int. J. Corp. Soc. Responsib. 2019, 4, 1–23.
    Li, T.-T.; Wang, K.; Sueyoshi, T.; Wang, D.D. ESG: Research progress and future prospects. Sustainability 2021, 13, 11663.
    Lokuwaduge, C., de Silva, K. 2020. Emerging Corporate Disclosure of Environmental Social and Governance (ESG) Risks: An Australian Study, Australasian Accounting, Business and Finance Journal(May): 36-46.
    Lee, A. M. (2020, August 26). Regulation S-K and ESG Disclosures: An Update. U.S. Securities and Exchange Commission. Retrieved from https://www.sec.gov/news/public-statement/lee-regulation-s-k-2020-08-26
    Marrazza F., Perdichizzi S. 2022 Non-financial disclosure regulation and environmental, social, and governance (ESG) performance: The case of EU and US firms: Corporate Social Responsibility and Environment Management(October)
    Orij R. 2022. The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU). Accounting in Europe Vol 19(May):332-361.
    O’Dwyer, B., & Unerman, J. Shifting the focus of sustainability accounting from impacts to risks and dependencies: Researching the transformative potential of TCFD reporting. Accounting, Auditing and Accountability Journal(May).
    Paul, Weiss, Rifkind, Wharton & Garrison LLP. (n.d.). The U.S. Regulatory Framework for ESG Disclosures. Retrieved from https://www.paulweiss.com/insights/esg-thought-leadership/publications/the-us- regulatory-framework-for-esg-disclosures?id=37633
    Singhania M., Saini N. 2021. Institutional framework of ESG disclosures: comparative analysis of developed and developing countries. Journal of Sustainable Finance & Investment 13(August): 516-559.
    Spani R. 2019. Updated EU Non-Binding Guidelines on Non-Financial Reporting for Companies and Financial Institutions. FEEM Policy Brief No. 07(July).
    Skadden, Arps, Slate, Meagher & Flom LLP. (2022). SEC Proposes New Rules for Climate-Related Disclosures. Retrieved from https://www.skadden.com/insights/publications/2022/03/sec-proposes-new- rules-for-climate-related-disclosures
    Triple Bottom Line Reporting in Australia
    U.S. Securities and Exchange Commission
    Villiers, C., Gillan, S. L., A. Koch, and L. T. Starks. 2021. firms and social
    responsibility a review of ESG and CSR research in corporate finance, Journal of
    Corporate Finance 66 (Feburary): 1-16.
    Wills, C.A.,2003. The Role of the Global Reporting Initiative`s Sustainability Reporting
    Guidelines in the Social Screening of Investments. Journal of Business
    Ethics 43(March):233-237.
    White & Case LLP. (n.d.). Global ESG regulatory framework toughens. Retrieved from
    https://www.whitecase.com/insight-alert/global-esg-regulatory-framework- toughens
    描述: 碩士
    國立政治大學
    會計學系
    110353038
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0110353038
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    303801.pdf3185KbAdobe PDF294檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋