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| Title: | 永續資訊數位化–台灣未來永續揭露準則XBRL分類標準之發展
Digitalization of Sustainability Information - The Development of XBRL Taxonomy for Future Sustainability Disclosure Standards in Taiwan |
| Authors: | 楊姿湘
Yang, Zi-Xiang |
| Contributors: | 周國華
Chou, Kuo-hua
楊姿湘
Yang, Zi-Xiang |
| Keywords: | 可延伸企業報導語言
永續
國際永續準則委員會
分類標準
XBRL
Sustainability
ISSB
Taxonomy |
| Date: | 2024 |
| Issue Date: | 2024-09-04 14:47:37 (UTC+8) |
| Abstract: | 近年來，地球環境快速惡化，人們開始反思應如何與自然和諧共生，同時企業也面臨兼顧營收成長與環境保護的雙重挑戰。雖然過去許多大型企業已提供永續報告書回應利害關係人之需求，但當時各國的永續資訊揭露準則紊亂，且報告格式全為PDF檔，導致永續報告書缺乏可比較性，PDF格式也增加了後續數據使用和處理的時間及成本。有鑑於此，國際會計準則基金會（International Financial Reporting Standards (IFRS) Foundation）在2021年成立國際永續準則委員會（International Sustainability Standards Board, ISSB），並於2023年發布IFRS永續揭露準則S1和S2，以及該準則之XBRL分類標準，推動國際永續資訊揭露的一致性，XBRL格式也使永續資訊交換運用更迅速、透明和攸關。台灣現行法規未要求企業將各類永續資訊採XBRL格式申報，因此本研究即針對多項議題進行探討，研究我國未來永續揭露準則XBRL分類標準之發展，並實作出「台灣未來永續資訊揭露準則XBRL分類標準」，本研究稱之為「TISSB分類標準」。
Recent years, due to the rapid deterioration of the global environment, people have started to reflect and begun to search for means to coexist with nature harmoniously. Enterprises are further challenged with the task of balancing revenue growth and environmental protection. Although many large enterprises have provided sustainability reports in the past in order to meet stakeholders’ requirements, the sustainability information standards amongst countries were in total chaos at that time. Plenty of official reports were entirely written and presented in a file format of PDF, resulting in a lack of comparability among sustainability reports. The PDF format has a significant usage of time and cost for data usage and processing. In response to this problem, the International Financial Reporting Standards （IFRS） Foundation established the International Sustainability Standards Board （ISSB） in 2021 and issued the IFRS Sustainability Disclosure Standards S1 and S2, as well as the XBRL taxonomy for these standards in 2023, promoting the consistency of international sustainability information disclosure. The XBRL format also enables the exchange and utilization of sustainability information to be more rapid, transparent, and relevant. Taiwan's current regulations do not require enterprises to report various sustainability information in the XBRL format. Therefore, this study explores several issues, investigating the development of Taiwan's future sustainability disclosure standards' XBRL taxonomy, and implements the "XBRL Taxonomy for Taiwan's Future Sustainability Disclosure Standards," referred to as "TISSB taxonomy" in this study. |
| Reference: | 中文文獻
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| Description: | 碩士
國立政治大學
會計學系
111353041 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353041 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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