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| Title: | 採用XBRL技術建置台灣溫室氣體盤查報告書之研究
A Study on the Implementation of XBRL Technology for Greenhouse Gas Inventory Reporting in Taiwan |
| Authors: | 連冠宇
Lien, Kuan-Yu |
| Contributors: | 周國華
連冠宇
Lien, Kuan-Yu |
| Keywords: | 可延伸商業報導語言
溫室氣體盤查報告
分類標準
檢核公式
XBRL
Greenhouse Gas Inventory Reporting
Taxonomy
Validation Formula |
| Date: | 2025 |
| Issue Date: | 2025-08-04 14:52:52 (UTC+8) |
| Abstract: | 全球氣候變遷議題日益受到重視，行政院環境部制定《溫室氣體盤查作業指引》及相關法規，規範企業申報盤查資訊，但現行申報內容皆以PDF或Excel方式呈現，資料格式缺乏標準化與機器可讀性，影響資料交換與分析效率。本研究採用XBRL（可延伸企業報告語言）技術，參考國際現有之XBRL永續分類標準如GRI、ESRS、IFRS S1/S2等與其檢核公式，及相關溫室氣體盤查準則如GHG Protocol、ISO 14064-1、CNS 14064-1等，設計符合我國相關法規之XBRL分類標準並驗證其可行性。
本研究採用設計科學研究方法（DSRM），依Peffers et al.（2007）提出的六步驟：問題識別、目標定義、設計開發、演示、評估、溝通，並採用日本富士通(Fujitsu)公司開發的XBRL軟體Fujitsu Interstage XWand (V13學術試用版)來建置分類標準並訂定檢核公式，再依照分類標準及檢核公式填製案例文件並進行檢核。
研究結論為，XBRL可促成溫室氣體盤查報告之標準化、提升機器可讀性與監管效率，並透過自動化檢核強化資訊品質，但仍有些挑戰須克服，如技術門檻、人員培訓及法規配套不足等。
本研究結果可用作補充現行XBRL永續分類標準中對於溫室氣體盤查資訊揭露之要求，並為主管機關將來若欲採用XBRL申報溫室氣體盤查報告時有參考之依據。若政府欲採用，本研究也建議可以分階段推動自願試行與強制申報，並提供技術及教育資源，協助企業與供應商優化XBRL工具，促進溫室氣體盤查資訊數位化。
As global attention to climate change intensifies, Taiwan’s Ministry of Environment has established the Greenhouse Gas Inventory Guidelines and related regulations to govern corporate filing of inventory information. However, current filings are primarily presented in PDF or Excel formats, lacking standardization and machine-readability, which hinders data exchange and analytical efficiency. This study adopts XBRL (eXtensible Business Reporting Language) technology, referencing international sustainability-related XBRL taxonomies such as GRI, ESRS, and IFRS S1 / S2, along with their validation rules, as well as greenhouse gas inventory standards including the GHG Protocol, ISO 14064-1, and CNS 14064-1. An XBRL taxonomy aligned with Taiwan’s regulatory requirements is developed and its feasibility is validated.
This study adopts the Design Science Research Methodology (DSRM) proposed by Peffers et al. (2007), following its six steps: problem identification, objective definition, design and development, demonstration, evaluation, and communication. The XBRL taxonomy and validation rules were developed using Fujitsu Interstage XWand (Version 13, academic trial), an XBRL tool developed by Fujitsu of Japan. Sample instance documents were then created and validated in accordance with the designed taxonomy and validation rules.
The study concludes that XBRL can facilitate the standardization of greenhouse gas inventory reports, enhance machine-readability and regulatory efficiency, and improve information quality through automated validation. However, several challenges remain, including technical complexity, the need for personnel training, and insufficient regulatory support.
The results of this study may serve to complement existing sustainability-related XBRL taxonomies with respect to GHG inventory disclosures. They also provide a reference for regulatory authorities considering the adoption of XBRL for GHG inventory filings. For future implementation, the study recommends a phased approach—beginning with voluntary pilot programs followed by mandatory filing—along with the provision of technical and educational resources to assist companies and suppliers in optimizing XBRL tools and accelerating the digitalization of GHG inventory information. |
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| Description: | 碩士
國立政治大學
會計學系
112353038 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112353038 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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