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    題名: 永續發展之實務趨勢
    Practical Trends in Sustainable Development
    作者: 林庭安
    Lin, Ting-An
    貢獻者: 張祐慈
    林庭安
    Lin, Ting-An
    關鍵詞: 永續發展
    ESG
    永續揭露準則
    確信流程
    Sustainable development
    ESG
    Sustainable disclosure standards
    Assurance process
    日期: 2024
    上傳時間: 2024-08-05 12:20:49 (UTC+8)
    摘要: 在永續議題蓬勃發展之下，企業不再以追求經濟利益最大化為唯一目標，利害關係人也越來越關注企業非財務資訊之揭露。因此，本文透過整理與永續相關之發展歷程及重點議題，讓讀者對永續之大架構能有初步之認識。首先，本文整理永續發展的主要階段及觀念演進，並介紹國際主要之永續揭露準則及其比較。接著，說明永續於會計面、審計面及金融面之永續實務趨勢：會計面之永續趨勢如IFRS S1、S2之推進帶給個利害關係人之影響；審計面之永續趨勢如非財務資訊之內部控制、非財務資訊確信及溫室氣體確信之流程；金融面之永續趨勢如ESG評級機構之介紹，及其對企業之效益及影響。最後針對研究內容給出結論與建議。
    With the development of sustainability issues, enterprises are no longer pursuing the maximization of economic benefits as their only goal, and stakeholders are increasingly concerned about the disclosure of non-financial information of enterprises. Therefore, this article organizes the development process and key issues related to sustainability, so that readers can have a preliminary understanding of the sustainability framework. Firstly, this article organizes the major stages of sustainability development and conceptual evolution, and introduces the major international sustainability disclosure standards and their comparisons. Then, it explains the sustainability trends in accounting, auditing and finance: accounting sustainability trends such as the impact of IFRS S1 and S2 on individual stakeholders; auditing sustainability trends such as internal control of non-financial information, non-financial information assurance and greenhouse gas assurance processes; and financial sustainability trends such as the introduction of ESG rating organizations, and their benefits and impacts on enterprises. Finally, conclusions and recommendations are given for the study.
    參考文獻: 一、中文部分
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    財團法人會計研究發展基金會. （2024）. IFRS S2 Industry-based Guidance on implementing Climate-related Disclosures Volume 9—Iron & Steel Producers 國際財務報導準則第S2號之行業基礎施行指引第9冊「鋼鐵製造商」正體中文版草案，https://www.ardf.org.tw/tifrssustainable/IFRS%20S2%20Industry-based%20Guidance%20on%20implementing%20Climate-related%20Disclosures%20Volume%209—Iron%20&%20Steel%20Producers-1.pdf，擷取日期：2024年5月15日。
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    二、英文部分
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    Engelhardt, N., Ekkenga, J., and Posch, P. (2021). ESG Ratings and Stock Performance during the COVID-19 Crisis. Sustainability. 13(13):7133.
    Friedman, M. 2007. The Social Responsibility of Business Is to Increase Its Profits.
    Ge, G., Xiao, X., Li, Z., and Dai, Q. (2022). Does ESG Performance Promote High-Quality Development of Enterprises in China? The Mediating Role of Innovation Input. Sustainability.14, 3843:20-21.
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    描述: 碩士
    國立政治大學
    會計學系
    111353008
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0111353008
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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