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題名 永續報告全球趨勢及差異比較之研究
Research of Global Trends and Differences in Sustainability Reporting作者 莊皓宇
Chuang, Hao-Yu貢獻者 戚務君
Wu, Chun-Chi
莊皓宇
Chuang, Hao-Yu關鍵詞 永續準則
永續教育
ESG日期 2023 上傳時間 2-Aug-2023 13:26:43 (UTC+8) 摘要 近年來，永續發展成為國際熱門趨勢，各產業紛紛與永續相結合。投資者對 永續資訊的需求逐漸增加，會計師事務所因應市場需求提供確信服務。然而，目 前國際間尚無統一的永續準則編制框架，導致企業間的永續資訊揭露不具可比性， 並可能因編制人員知識不足而出現錯誤。本研究旨在梳理國際永續準則與政策的 歷史沿革，分析各準則的重點面向及國際永續趨勢，以反思我國永續政策的現況。 最後，根據筆者的觀點，提出對我國永續政策和教育未來發展的建議。
In recent years, sustainable development has become a popular international trend, with various industries integrating sustainability into their operations. Investors` demand for sustainability information has been steadily increasing, leading accounting firms to provide assurance services to meet market needs. However, there is currently no unified framework for sustainability standards at the international level, resulting in a lack of comparability among companies` sustainability disclosures and potential errors due to insufficient knowledge among preparers. This study aims to examine the historical evolution of international sustainability standards and policies, analyze the key aspects of various standards, and explore global sustainability trends to reflect on the current state of our country`s sustainability policies. Finally, based on the author`s perspective, recommendations for the future development of sustainability policies and education in our country are provided.參考文獻 一、中文部分BSI 英國標準協會金融監督管理委員會 高偉娟、林世銘、姚人鈺，2021，編製及確信準則對企業社會責任報告書可讀性之影響，會計評論，第 72 期(1 月):1-34。何麗芸、李佳玲，2017，企業永續發展與社會責任報告之趨勢與實務，中華會計學刊，第 12 卷:359-366。二、英文部分Abeysekera, A. P. and C. S. Fernando. C. S. 2020. Corporate social responsibility versus corporate shareholder responsibility: a family firm perspective. Journal of Corporate Finance 61 (April): 1–22.Allyn and Bacon, W. Lawrence Neuman. 1997. Social Research Methods: Qualitative and Quantitative Approaches, Third edition, Boston.Adams, C. A., and S. Abhayawansa. 2020. CPA-Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for `harmonisation`of sustainability, Critical Perspectives on Accounting 82 (January): 1-13.Achenbach, M. (2021). Transparency of climate-related risks and opportunities: Determinants influencing the disclosure in line with the task force on climate- related financial disclosures. Glocality, 4(1) (January):, 1–20.Arturo , R., Henrik, C., Levi S, S. 2017. Evaluating the Effectiveness of Sustainability Disclosure: Findings from a Recent SASB Study. Journal of Applied Corporate Finance, 29(2) (July): 100-108.Australian Securities Exchange. (2014). ESG Reporting Guide: A guide for Australian listed companies. From: https://www.asx.com.au/documents/asx compliance/esg_reporting_guide_mar14.pdfBen-Amar, W.; Chang, M.; McIlkenny, P. Board gender diversity and corporate response to sustainability initiatives: Evidence from the carbon disclosure project. J. Bus. Ethics 2017, 142, 369–383.Bhattacharyya, A., Yang, H. 2019 Biodiversity disclosure in Australia: effect of GRI and institutional factors. Australasian Journal of Environmental Management 26(12) (September): 347-369.Bill, H. 2014. A Critical Review of Global Reporting Initiative (Gri) Guidelines for Sustainable Coporate Reporting. Scholedge International Journal of Management & Development(December), 1(3): 22-2.Bianchi, D., Dufour, A., & Guidolin, M. (2022). The Drivers of ESG Disclosure Quality: An Empirical Analysis of 2020 Data. Journal of Risk and Financial Management, 15(7), 291. From https://www.mdpi.com/1911-8074/15/7/291Cristiano, B., Costanza, C., Robert , G., & Elena, S. 2020. A Preliminary Analysis of SASB Reporting: Disclosure Topics, Financial Relevance, and the Financial Intensity of ESG Materiality. Journal of Applied Corporate Finance, 32(2) (June): 117-125.Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB/IASB Practice Statement 2 Sustainability Accounting Standards Board 2016/07/01. From:https://www.sec.gov/comments/s7-06- 16/s70616-25.pdfDe Villiers, C., La Torre, M. and Molinari, M. 2022. The Global Reporting Initiative’s (GRI) Past, Present and Future: Critical reflections and a research agenda on sustainability reporting (standard-setting), Pacific Accounting Review(May): 1- 18. DOI: 10.1108/PAR-02-2022-0034.De Villiers, C., Maroun, W. 2017. Introduction to sustainability accounting and integrated reporting. Sustainability Accounting and Integrated Reporting.European Commission. (2001). Green Paper - Promoting a European framework for Corporate Social Responsibility. Retrieved from https://eur- lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2001:0366:FIN:EN:PDFEuropean Union LawEuropean Commission. (n.d.). Corporate sustainability reporting. Retrieved from https://finance.ec.europa.eu/capital-markets-union-and-financial- markets/company-reporting-and-auditing/company-reporting/corporate- sustainability-reporting_enFernandez-Feijoo, B., Romero, S., and Ruiz, S. 2014. Commitment to corporate social responsibility measured through global reporting initiative reporting: factors affecting the behavior of companies. Journal of Cleaner Production 81 ( October ): 244-254.Federal Register. (2022). The Enhancement and Standardization of Climate-Related Disclosures for Investors. From:https://www.federalregister.gov/documents/2022/04/11/2022-06342/the- enhancement-and-standardization-of-climate-related-disclosures-for- investors#citation-98-p21343Husmann A., Melloni G. 2022. Corporate Sustainability Reporting in Europe: A Scoping Review. Accounting in Europe, Forthcoming(December): 1-29.Herbert Smith Freehills. (n.d.). Next steps for Australia`s mandatory climate reporting regime.From:https://www.herbertsmithfreehills.com/latest-thinking/next-steps- for-australia%E2%80%99s-mandatory-climate-reporting-regimeIonannou I., Serafeim. G. 2017. The Consequences of Mandatory Corporate Sustainability Reporting. Harvard Business School Research Working Paper No. 11-100 (May):452-489.Latapí Agudelo, M.A.; Jóhannsdóttir, L.; Davídsdóttir, B. A literature review of the history and evolution of corporate social responsibility. Int. J. Corp. Soc. Responsib. 2019, 4, 1–23.Li, T.-T.; Wang, K.; Sueyoshi, T.; Wang, D.D. ESG: Research progress and future prospects. Sustainability 2021, 13, 11663.Lokuwaduge, C., de Silva, K. 2020. Emerging Corporate Disclosure of Environmental Social and Governance (ESG) Risks: An Australian Study, Australasian Accounting, Business and Finance Journal(May): 36-46.Lee, A. M. (2020, August 26). Regulation S-K and ESG Disclosures: An Update. U.S. Securities and Exchange Commission. Retrieved from https://www.sec.gov/news/public-statement/lee-regulation-s-k-2020-08-26Marrazza F., Perdichizzi S. 2022 Non-financial disclosure regulation and environmental, social, and governance (ESG) performance: The case of EU and US firms: Corporate Social Responsibility and Environment Management(October)Orij R. 2022. The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU). Accounting in Europe Vol 19(May):332-361.O’Dwyer, B., & Unerman, J. Shifting the focus of sustainability accounting from impacts to risks and dependencies: Researching the transformative potential of TCFD reporting. Accounting, Auditing and Accountability Journal(May).Paul, Weiss, Rifkind, Wharton & Garrison LLP. (n.d.). The U.S. Regulatory Framework for ESG Disclosures. Retrieved from https://www.paulweiss.com/insights/esg-thought-leadership/publications/the-us- regulatory-framework-for-esg-disclosures?id=37633Singhania M., Saini N. 2021. Institutional framework of ESG disclosures: comparative analysis of developed and developing countries. Journal of Sustainable Finance & Investment 13(August): 516-559.Spani R. 2019. Updated EU Non-Binding Guidelines on Non-Financial Reporting for Companies and Financial Institutions. FEEM Policy Brief No. 07(July).Skadden, Arps, Slate, Meagher & Flom LLP. (2022). SEC Proposes New Rules for Climate-Related Disclosures. Retrieved from https://www.skadden.com/insights/publications/2022/03/sec-proposes-new- rules-for-climate-related-disclosuresTriple Bottom Line Reporting in AustraliaU.S. Securities and Exchange CommissionVilliers, C., Gillan, S. L., A. Koch, and L. T. Starks. 2021. firms and socialresponsibility a review of ESG and CSR research in corporate finance, Journal ofCorporate Finance 66 (Feburary): 1-16.Wills, C.A.,2003. The Role of the Global Reporting Initiative`s Sustainability ReportingGuidelines in the Social Screening of Investments. Journal of BusinessEthics 43(March):233-237.White & Case LLP. (n.d.). Global ESG regulatory framework toughens. Retrieved fromhttps://www.whitecase.com/insight-alert/global-esg-regulatory-framework- toughens 描述 碩士
國立政治大學
會計學系
110353038資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110353038 資料類型 thesis dc.contributor.advisor 戚務君 zh_TW dc.contributor.advisor Wu, Chun-Chi en_US dc.contributor.author (Authors) 莊皓宇 zh_TW dc.contributor.author (Authors) Chuang, Hao-Yu en_US dc.creator (作者) 莊皓宇 zh_TW dc.creator (作者) Chuang, Hao-Yu en_US dc.date (日期) 2023 en_US dc.date.accessioned 2-Aug-2023 13:26:43 (UTC+8) - dc.date.available 2-Aug-2023 13:26:43 (UTC+8) - dc.date.issued (上傳時間) 2-Aug-2023 13:26:43 (UTC+8) - dc.identifier (Other Identifiers) G0110353038 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/146403 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description (描述) 110353038 zh_TW dc.description.abstract (摘要) 近年來，永續發展成為國際熱門趨勢，各產業紛紛與永續相結合。投資者對 永續資訊的需求逐漸增加，會計師事務所因應市場需求提供確信服務。然而，目 前國際間尚無統一的永續準則編制框架，導致企業間的永續資訊揭露不具可比性， 並可能因編制人員知識不足而出現錯誤。本研究旨在梳理國際永續準則與政策的 歷史沿革，分析各準則的重點面向及國際永續趨勢，以反思我國永續政策的現況。 最後，根據筆者的觀點，提出對我國永續政策和教育未來發展的建議。 zh_TW dc.description.abstract (摘要) In recent years, sustainable development has become a popular international trend, with various industries integrating sustainability into their operations. Investors` demand for sustainability information has been steadily increasing, leading accounting firms to provide assurance services to meet market needs. However, there is currently no unified framework for sustainability standards at the international level, resulting in a lack of comparability among companies` sustainability disclosures and potential errors due to insufficient knowledge among preparers. This study aims to examine the historical evolution of international sustainability standards and policies, analyze the key aspects of various standards, and explore global sustainability trends to reflect on the current state of our country`s sustainability policies. Finally, based on the author`s perspective, recommendations for the future development of sustainability policies and education in our country are provided. en_US dc.description.tableofcontents 目錄壹、 緒論 1一、 研究動機與目的 1二、 研究目的 3三、 研究方法 4四、 研究架構 5五、 文獻探討 6貳、 永續準則演進歷程 8一、 GLOBAL REPORTING INITIATIVE(GRI) 版本內容介紹 8二、 SUSTAINABILITY ACCOUNTING STANDARDS BOARD(SASB)版本內容介紹 21三、 TASK FORCE ON CLIMATE-RELATED FINANCIAL DISCLOSURES(TCFD)版本 內容介紹 24四、 三大永續準則整理 31參、 各國永續準則規範 32一、 美國永續準則規範 32二、 澳洲永續準則規範 37三、 歐盟永續準則規範 43四、 國際永續準則規範整理 55肆、 台灣永續準則規範 57伍、 各國永續教育制度 61一、 各國永續教育制度 61二、 我國永續教育制度設計 67陸、 結論與建議 73柒、 參考文獻 75一、中文部份 75二、英文部份 76 zh_TW dc.format.extent 3261591 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110353038 en_US dc.subject (關鍵詞) 永續準則 zh_TW dc.subject (關鍵詞) 永續教育 zh_TW dc.subject (關鍵詞) ESG en_US dc.title (題名) 永續報告全球趨勢及差異比較之研究 zh_TW dc.title (題名) Research of Global Trends and Differences in Sustainability Reporting en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文部分BSI 英國標準協會金融監督管理委員會 高偉娟、林世銘、姚人鈺，2021，編製及確信準則對企業社會責任報告書可讀性之影響，會計評論，第 72 期(1 月):1-34。何麗芸、李佳玲，2017，企業永續發展與社會責任報告之趨勢與實務，中華會計學刊，第 12 卷:359-366。二、英文部分Abeysekera, A. P. and C. S. Fernando. C. S. 2020. Corporate social responsibility versus corporate shareholder responsibility: a family firm perspective. Journal of Corporate Finance 61 (April): 1–22.Allyn and Bacon, W. Lawrence Neuman. 1997. Social Research Methods: Qualitative and Quantitative Approaches, Third edition, Boston.Adams, C. A., and S. Abhayawansa. 2020. CPA-Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for `harmonisation`of sustainability, Critical Perspectives on Accounting 82 (January): 1-13.Achenbach, M. (2021). Transparency of climate-related risks and opportunities: Determinants influencing the disclosure in line with the task force on climate- related financial disclosures. Glocality, 4(1) (January):, 1–20.Arturo , R., Henrik, C., Levi S, S. 2017. Evaluating the Effectiveness of Sustainability Disclosure: Findings from a Recent SASB Study. Journal of Applied Corporate Finance, 29(2) (July): 100-108.Australian Securities Exchange. (2014). ESG Reporting Guide: A guide for Australian listed companies. From: https://www.asx.com.au/documents/asx compliance/esg_reporting_guide_mar14.pdfBen-Amar, W.; Chang, M.; McIlkenny, P. Board gender diversity and corporate response to sustainability initiatives: Evidence from the carbon disclosure project. J. Bus. Ethics 2017, 142, 369–383.Bhattacharyya, A., Yang, H. 2019 Biodiversity disclosure in Australia: effect of GRI and institutional factors. Australasian Journal of Environmental Management 26(12) (September): 347-369.Bill, H. 2014. A Critical Review of Global Reporting Initiative (Gri) Guidelines for Sustainable Coporate Reporting. Scholedge International Journal of Management & Development(December), 1(3): 22-2.Bianchi, D., Dufour, A., & Guidolin, M. (2022). The Drivers of ESG Disclosure Quality: An Empirical Analysis of 2020 Data. Journal of Risk and Financial Management, 15(7), 291. From https://www.mdpi.com/1911-8074/15/7/291Cristiano, B., Costanza, C., Robert , G., & Elena, S. 2020. A Preliminary Analysis of SASB Reporting: Disclosure Topics, Financial Relevance, and the Financial Intensity of ESG Materiality. Journal of Applied Corporate Finance, 32(2) (June): 117-125.Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB/IASB Practice Statement 2 Sustainability Accounting Standards Board 2016/07/01. From:https://www.sec.gov/comments/s7-06- 16/s70616-25.pdfDe Villiers, C., La Torre, M. and Molinari, M. 2022. The Global Reporting Initiative’s (GRI) Past, Present and Future: Critical reflections and a research agenda on sustainability reporting (standard-setting), Pacific Accounting Review(May): 1- 18. DOI: 10.1108/PAR-02-2022-0034.De Villiers, C., Maroun, W. 2017. Introduction to sustainability accounting and integrated reporting. Sustainability Accounting and Integrated Reporting.European Commission. (2001). Green Paper - Promoting a European framework for Corporate Social Responsibility. Retrieved from https://eur- lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2001:0366:FIN:EN:PDFEuropean Union LawEuropean Commission. (n.d.). Corporate sustainability reporting. Retrieved from https://finance.ec.europa.eu/capital-markets-union-and-financial- markets/company-reporting-and-auditing/company-reporting/corporate- sustainability-reporting_enFernandez-Feijoo, B., Romero, S., and Ruiz, S. 2014. Commitment to corporate social responsibility measured through global reporting initiative reporting: factors affecting the behavior of companies. Journal of Cleaner Production 81 ( October ): 244-254.Federal Register. (2022). The Enhancement and Standardization of Climate-Related Disclosures for Investors. From:https://www.federalregister.gov/documents/2022/04/11/2022-06342/the- enhancement-and-standardization-of-climate-related-disclosures-for- investors#citation-98-p21343Husmann A., Melloni G. 2022. Corporate Sustainability Reporting in Europe: A Scoping Review. Accounting in Europe, Forthcoming(December): 1-29.Herbert Smith Freehills. (n.d.). Next steps for Australia`s mandatory climate reporting regime.From:https://www.herbertsmithfreehills.com/latest-thinking/next-steps- for-australia%E2%80%99s-mandatory-climate-reporting-regimeIonannou I., Serafeim. G. 2017. The Consequences of Mandatory Corporate Sustainability Reporting. Harvard Business School Research Working Paper No. 11-100 (May):452-489.Latapí Agudelo, M.A.; Jóhannsdóttir, L.; Davídsdóttir, B. A literature review of the history and evolution of corporate social responsibility. Int. J. Corp. Soc. Responsib. 2019, 4, 1–23.Li, T.-T.; Wang, K.; Sueyoshi, T.; Wang, D.D. ESG: Research progress and future prospects. Sustainability 2021, 13, 11663.Lokuwaduge, C., de Silva, K. 2020. Emerging Corporate Disclosure of Environmental Social and Governance (ESG) Risks: An Australian Study, Australasian Accounting, Business and Finance Journal(May): 36-46.Lee, A. M. (2020, August 26). Regulation S-K and ESG Disclosures: An Update. U.S. Securities and Exchange Commission. Retrieved from https://www.sec.gov/news/public-statement/lee-regulation-s-k-2020-08-26Marrazza F., Perdichizzi S. 2022 Non-financial disclosure regulation and environmental, social, and governance (ESG) performance: The case of EU and US firms: Corporate Social Responsibility and Environment Management(October)Orij R. 2022. The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU). Accounting in Europe Vol 19(May):332-361.O’Dwyer, B., & Unerman, J. Shifting the focus of sustainability accounting from impacts to risks and dependencies: Researching the transformative potential of TCFD reporting. Accounting, Auditing and Accountability Journal(May).Paul, Weiss, Rifkind, Wharton & Garrison LLP. (n.d.). The U.S. Regulatory Framework for ESG Disclosures. Retrieved from https://www.paulweiss.com/insights/esg-thought-leadership/publications/the-us- regulatory-framework-for-esg-disclosures?id=37633Singhania M., Saini N. 2021. Institutional framework of ESG disclosures: comparative analysis of developed and developing countries. Journal of Sustainable Finance & Investment 13(August): 516-559.Spani R. 2019. Updated EU Non-Binding Guidelines on Non-Financial Reporting for Companies and Financial Institutions. FEEM Policy Brief No. 07(July).Skadden, Arps, Slate, Meagher & Flom LLP. (2022). SEC Proposes New Rules for Climate-Related Disclosures. Retrieved from https://www.skadden.com/insights/publications/2022/03/sec-proposes-new- rules-for-climate-related-disclosuresTriple Bottom Line Reporting in AustraliaU.S. Securities and Exchange CommissionVilliers, C., Gillan, S. L., A. Koch, and L. T. Starks. 2021. firms and socialresponsibility a review of ESG and CSR research in corporate finance, Journal ofCorporate Finance 66 (Feburary): 1-16.Wills, C.A.,2003. The Role of the Global Reporting Initiative`s Sustainability ReportingGuidelines in the Social Screening of Investments. Journal of BusinessEthics 43(March):233-237.White & Case LLP. (n.d.). Global ESG regulatory framework toughens. Retrieved fromhttps://www.whitecase.com/insight-alert/global-esg-regulatory-framework- toughens zh_TW
