政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/139147

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政大機構典藏 > 商學院 > 經營管理碩士學程EMBA > 學位論文 > Item 140.119/139147

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/139147

Title:	ESG國際標準與架構對台灣中小企業影響之分析 A Study on the Impact of ESG Standards and Frameworks on Taiwan Business
Authors:	佟佑妤 Tung, Yu Yu
Contributors:	邱奕嘉 Chiu, i-chia 佟佑妤 Tung, Yu Yu
Keywords:	ESG 聯合國負責任投資原則機構投資者永續報告書 SASB TCFD 五大永續框架 ESG PRI Sustainability
Date:	2022
Issue Date:	2022-03-01 16:43:59 (UTC+8)
Abstract:	ESG已經是最熱門的金融商品，對人類活動與商業行為帶來變革性影響。聯合國透過ESG推動PRI(負責任投資原則)，各國退休基金也敦促企業增進ESG績效以確保能獲取長期利益；一個由機構投資者、政策制定者、監管機構、民間社會等，支持企業發布ESG永續報告的共榮生態圈已經生成，企業不僅該搭上這股熱潮也該趁勢創造永續價值。但是，如何讓ESG不是口號，是接地氣的動能？本研究從ESG取代CSR成為主流的原因切入，介紹ESG五大永續框架的現況與未來整合趨勢，並從個案公司把永續框架當作投資語言，將ESG視為管理工具的經驗中，理解機構投資人普遍支持SASB標準的原因，進而帶領企業重新審視營運基本面，在ESG的風險與機會中找到驅動成長的長期價值本研究從ESG取代CSR的原因切入，研究透過ESG設定永續目標介紹ESG五大永續框架的現況與未來整合趨勢，並從個案公司將ESG視為管理工具、把永續框架當作投資語言的過程中，理解機構投資人普遍支持SASB標準的原因，進而帶領企業重新審視營運基本面，在ESG的風險與機會中找到驅動成長的長期價值。
Reference:	一、PRI Website (https://www.unpri.org/pri/about-the-pri) 二、The Value Reporting Foundation Website (https://www.sasb.org/) 三、GRI Website (https://www.globalreporting.org/) 四、Climate Disclosure Standards Board (CDSB) Website (https://www.cdsb.net/) 五、The International Financial Reporting Standards Foundation (IFRS) Website (https://www.ifrs.org/) 六、Integrated Report 國際整合性報導架構中文版(2013年12月)。國際整合性報導委員會(IIRC) 七、GRI Standards。Global Reporting Initiative 八、Complementary Tools: Using the <IR> Framework and SASB Standards Together (2021年9月) Value Reporting Foundation 九、SASB Chemicals Standard 2018 (2018年10月)。Sustainability Accounting Standards Board, SASB 十、TCFD氣候相關財務揭露建議繁體中文版(2019年9月)。國際金融穩定委員會(Financial Stability Board, FSB)。安永聯合會計師事務所譯(原著出版於2017年6月) 十一、CLIMATE RISK TECHNICAL BULLETIN 2021 EDITION (2021 Edition)。The SASB Foundation. 十二、A Practical Guide to Sustainability Reporting Using GRI and SASB Standards (2021, April 8), Produced by GRI and SASB, with support from PWC, The Impact Management Project, and CLIMATEWORKS FOUNDATION 十三、SBTi Corporate Manual Version 1.0 (2021, April)。The Science Based Targets initiative (SBTi)
Description:	碩士國立政治大學經營管理碩士學程(EMBA) 105932097
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0105932097
Data Type:	thesis
DOI:	10.6814/NCCU202200313
Appears in Collections:	[經營管理碩士學程EMBA] 學位論文

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