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| Title: | 財務長如何因應企業IFRS/ISSB非財務資訊揭露要求之研究
The Role of CFO in Corporate Response to IFRS/ISSB Non-Financial Information Disclosure Requirements |
| Authors: | 林依君
Lin, I-Chun |
| Contributors: | 黃正忠
Huang, Niven
林依君
Lin, I-Chun |
| Keywords: | 財務長
非財務揭露
永續報告
國際財務報導準則第S1號及第S2號
國際永續準則理事會/永續會計準則委員會
CFO
Non-financial Disclosure
Sustainability reporting
IFRS S1 S2
ISSB/SASB |
| Date: | 2025 |
| Issue Date: | 2025-08-04 12:53:46 (UTC+8) |
| Abstract: | 氣候變遷已使永續發展成為全球企業的重要議題，各國政府日益強調非財務資訊揭露，超越傳統財務報告的範疇，推動企業揭露資訊透明度。企業如今面臨永續報導準則的挑戰，其中以 IFRS S1 和 S2 規範成為全球企業揭露的重要指標。這些標準代表著非財務報告趨向全面化的重大趨勢，要求企業揭露與氣候相關的風險、機會及其永續策略。
財務長（CFO）將成為連結財務績效與永續目標的策略領導者，他們的角色正在轉變，需將傳統的財務思維模式與環境、社會與治理（ESG）因素整合進企業核心策略中。CFO 現今必須評估永續風險，引導長期投資決策，並將複雜的永續數據轉化為具意義的財務洞察。透過發揮其財務專業，CFO 成為協助企業掌握永續報導脈動的重要關鍵角色，並可能在推動組織轉型中發揮關鍵作用，在應對全球環境挑戰的同時，能實現具有競爭力的財務績效。
Climate change has transformed sustainability into a critical business concern globally. Governments are increasingly mandating non-financial information disclosures, creating a push for transparency that goes beyond traditional financial reporting. Companies now face the challenge of navigating emerging sustainability reporting standards, with the IFRS S1 and S2 regulations emerging as pivotal mandates for global corporate disclosure. These standards represent a significant trend towards comprehensive non-financial reporting, requiring companies to disclose climate-related risks, opportunities, and sustainability strategies.
The CFO has emerged as a strategic leader bridging financial performance with sustainability imperatives. Their evolving role requires transforming traditional financial approaches by integrating Environmental, Social, and Governance (ESG) considerations into core business strategies. CFOs now must assess sustainability risks, guide long-term investment decisions, and translate complex sustainability data into meaningful financial insights. By leveraging financial expertise, CFOs are becoming crucial role who help organizations navigate the intricate landscape of sustainability reporting. They may play a pivotal role in driving organizational transformation that balances global environmental challenges with competitive financial performance. |
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| Description: | 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
108933013 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108933013 |
| Data Type: | thesis |
| Appears in Collections: | [國際經營管理英語碩士學程IMBA] 學位論文
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