| 摘要: | 面臨氣候變遷引發的自然災害及其對經濟、社會和環境的衝擊，企業社會責任（CSR）和環境、社會與公司治理（ESG）成為全球企業經營中不可忽視的關鍵。這些因素不僅在金融危機和公安議題挑戰後變得尤為重要，而且對企業的國際形象和消費者、投資者的支持至關重要。因此，積極實踐ESG和CSR，已成為企業永續發展及獲得市場競爭力的核心因素。
然而在製作永續報告書時，某些企業可能會採用「漂綠」策略，透過美化或偽造資料以達到獲取認證或獎項的目的，這種行為可能誤導投資者。為了避免這對健全的永續生態系統造成損害，政府和國際投資者正加強對ESG風險管理與資訊揭露的關注，並制定相關法案和標準框架，以確保企業永續發展的真實性。
本研究主要探討企業的社會責任在非財務資訊揭露的相關準則規範，並分析國際財務報導準則基金會(IFRS Foundation)轄下之國際永續準則理事會(ISSB)於2023年06月26日發布之永續揭露準則第S1號 「永續相關財務資訊揭露之一般規定」(S1)及第S2號「氣候相關揭露」(S2)進行研析及提出引進我國適用後將面臨的挑戰及現行法律可以改進之方向，以及在資訊揭露不實的情況下，我國當前證券交易之規範是否有有效的問責性及促使企業遵循法規並提升非財務訊揭露之品質。
;Amidst the repercussions of natural disasters brought about by climate change, including their economic, social, and environmental impacts, Corporate Social Responsibility (CSR) and Environmental, Social and Governance (ESG) have evidently gained paramountcy in global business operations. These factors not only bear greater significance in light of financial crisis and public security threats but also greatly contribute to a company′s worldwide image and garner support among consumers and investors. ESG and CSR practices are crucial for both corporate sustainability and market competitiveness. Therefore, practicing them has become a fundamental aspect of modern business strategies.
However, when producing sustainability reports, some companies may adopt the strategy of ′greenwashing′ by embellishing or falsifying information for the purpose of obtaining certifications or awards, a behaviour that may mislead investors. To avoid harming a stable sustainability ecosystem, governments and global investors are placing greater emphasis on ESG risk management and disclosure of non-financial information. They are also creating legislation and standards frameworks that ensure the accuracy of corporate sustainability.
This research delves into the role of corporate social responsibility within the framework of non-financial information disclosure standards. It focuses on analyzing the International Sustainability Standards Board′s (ISSB) Sustainability Disclosure Standards S1 "General Requirements for Sustainability-related Financial Disclosures" and S2 "Climate-related Disclosures," released on June 26, 2023, under the IFRS Foundation. The study assesses the challenges these standards might pose upon their adoption in our country, suggests possible enhancements to existing legislation, and evaluates the efficacy of current securities trading norms in ensuring corporate accountability, promoting legal compliance, and improving the quality of non-financial disclosures, especially in cases of misinformation. |
