1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 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
作者 楊姿湘
Yang, Zi-Xiang
貢獻者 周國華
Chou, Kuo-hua
楊姿湘
Yang, Zi-Xiang
關鍵詞 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
日期 2024
上傳時間 4-Sep-2024 14:47:37 (UTC+8)
摘要 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.
參考文獻 中文文獻 李永銘，2003，XBRL合併財務報表分類標準之建立與應用，國立政治大學會計學系碩士論文。 周濟群，2008，XBRL深度報導－搭起全球化時代的國際財報分享橋樑，證交資料，556期：43。 周濟群，2013，配合IFRS導入制訂XBRL分類標準，證券暨期貨月刊，第三十一卷第二期：22。 周國華，2006，XBRL Dimension 1.0技術規格解析，網址：http://www.ais.nptu.edu.tw/adb/Dim%201.0%20anatomy_20060314.pdf 周國華，2008，XBRL技術架構簡介，11-25，網址：http://www.ais.nptu.edu.tw/xbrl/primer/XBRLintro_20161226.pdf 周國華，2018，XBRL2.1技術規格解析（入門篇），網址：http://www.ais.nptu.edu.tw/tigf/201803/XBRL%202.1%20primer_tigf_20180327.pdf 周國華老師的會計教學網站，網址：http://www.ais.nptu.edu.tw/ 胡憲倫，2014，最新整合性報告（IR）之架構研析及其對企業的意義，證券櫃檯雙月刊，第170期：44-52。 張翠珊，2003，XBRL在營利事業所得稅申報之應用，國立政治大學會計學系碩士論文。 魏秀陵，2010，推動以 XBRL 格式申報財務報告，證券暨期貨月刊，第28卷第8期：6-8。   英文文獻 Hodge, F. D., Kennedy, J. J., & Maines, L. A. (2004). Does search‐facilitating technology improve the transparency of financial reporting?. The Accounting Review, 79(3), 687-703. Isenmann, R., & Gomez, M. (2009). Advanced corporate sustainability reporting–XBRL taxonomy for sustainability reports based on the G3-guidelines of the Global Reporting Initiative. In Towards e-Environment. European conference of the Czech Presidency of the Council of the EU, Prague. Kristine Brands CMA, C. P. A. (2011). A Tale of Two XBRL Taxonomies. Strategic Finance, 93(4), 56. Peffers, K., Tuunanen, T., Rothenberger, M. A., & Chatterjee, S. (2007). A design science research methodology for information systems research. Journal of management information systems, 24(3), 45-77. Raghavan, K. (2022). ESG reporting impact on accounting, finance. Journal of Global Awareness, 3(1), 9. Roohani, S., Furusho, Y., & Koizumi, M. (2009). XBRL: Improving transparency and monitoring functions of corporate governance. International Journal of Disclosure and Governance, 6, 355-369. Ruan, L., Liu, H., & Tsai, S. B. J. (2021). XBRL adoption and capital market information efficiency. Journal of Global Information Management (JGIM), 29(6), 1-18. Seele, P. (2016). Digitally unified reporting: how XBRL-based real-time transparency helps in combining integrated sustainability reporting and performance control. Journal of Cleaner Production, 136, 65-77. Simon, H. A. (1988). The science of design: Creating the artificial. Design Issues, 67-82. Suta, A., Pintes, O., Molnár, P., Lukács, B., Kedves, L., & Tóth, Á. (2023). Overview of XBRL Taxonomy Usage for Structured Sustainability Reporting in European Filings. Chemical Engineering Transactions, 107, 577-582. Tawiah, V., & Borgi, H. (2022). Impact of XBRL adoption on financial reporting quality: a global evidence. Accounting Research Journal, 35(6), 815-833. Tettamanzi, P., Venturini, G., & Murgolo, M. (2022). Sustainability and financial accounting: A critical review on the ESG dynamics. Environmental Science and Pollution Research, 29(11), 16758-16761. Vom Brocke, J., Hevner, A., & Maedche, A. (2020). Introduction to design science research. Design science research. Cases, 1-13. Vom Brocke, J., Watson, R. T., Dwyer, C., Elliot, S., & Melville, N. (2013). Green information systems: Directives for the IS discipline. Communications of the association for information systems, 33(1), 30. Vom Brocke, J., Winter, R., Hevner, A., & Maedche, A. (2020). Special issue editorial–accumulation and evolution of design knowledge in design science research: a journey through time and space. Journal of the Association for Information Systems, 21(3), 9. Watson, R. T., Boudreau, M. C., & Chen, A. J. (2010). Information systems and environmentally sustainable development: energy informatics and new directions for the IS community. MIS quarterly, 23-38.
描述 碩士
國立政治大學
會計學系
111353041
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111353041
資料類型 thesis
dc.contributor.advisor 周國華zh_TW
dc.contributor.advisor Chou, Kuo-huaen_US
dc.contributor.author (Authors) 楊姿湘zh_TW
dc.contributor.author (Authors) Yang, Zi-Xiangen_US
dc.creator (作者) 楊姿湘zh_TW
dc.creator (作者) Yang, Zi-Xiangen_US
dc.date (日期) 2024en_US
dc.date.accessioned 4-Sep-2024 14:47:37 (UTC+8)-
dc.date.available 4-Sep-2024 14:47:37 (UTC+8)-
dc.date.issued (上傳時間) 4-Sep-2024 14:47:37 (UTC+8)-
dc.identifier (Other Identifiers) G0111353041en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/153334-
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) 111353041zh_TW
dc.description.abstract (摘要) 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」。zh_TW
dc.description.abstract (摘要) 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.en_US
dc.description.tableofcontents 謝辭 ii 摘要 iii Abstract iv 目錄 v 圖目錄 vii 表目錄 x 附錄目錄 1 第壹章、緒論 2 第一節 研究動機 2 第二節 研究目的與內容 4 第三節 論文架構 5 第貳章、XBRL技術概念、永續資訊數位化規範及文獻探討 7 第一節 可延伸企業報導語言（eXtensible Business Reporting Language，簡稱XBRL） 7 第二節 永續資訊數位化 24 第參章、研究方法 42 第一節 設計科學研究（Design Science Research, DSR） 42 第二節 研究流程 45 第三節 資料來源 46 第四節 建置XBRL分類標準及編製案例文件之工具 47 第肆章、研究成果與實作 50 第一節 台灣未來永續揭露準則XBRL分類標準可採行之作法 50 第二節 台灣未來永續揭露準則XBRL分類標準之實作 54 第伍章、結論與建議 93 第一節 研究結論 93 第二節 未來研究建議 94 參考文獻 96 中文文獻 96 英文文獻 97 附錄 99zh_TW
dc.format.extent 11792129 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111353041en_US
dc.subject (關鍵詞) 可延伸企業報導語言zh_TW
dc.subject (關鍵詞) 永續zh_TW
dc.subject (關鍵詞) 國際永續準則委員會zh_TW
dc.subject (關鍵詞) 分類標準zh_TW
dc.subject (關鍵詞) XBRLen_US
dc.subject (關鍵詞) Sustainabilityen_US
dc.subject (關鍵詞) ISSBen_US
dc.subject (關鍵詞) Taxonomyen_US
dc.title (題名) 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zh_TW
dc.title (題名) Digitalization of Sustainability Information - The Development of XBRL Taxonomy for Future Sustainability Disclosure Standards in Taiwanen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文文獻 李永銘，2003，XBRL合併財務報表分類標準之建立與應用，國立政治大學會計學系碩士論文。 周濟群，2008，XBRL深度報導－搭起全球化時代的國際財報分享橋樑，證交資料，556期：43。 周濟群，2013，配合IFRS導入制訂XBRL分類標準，證券暨期貨月刊，第三十一卷第二期：22。 周國華，2006，XBRL Dimension 1.0技術規格解析，網址：http://www.ais.nptu.edu.tw/adb/Dim%201.0%20anatomy_20060314.pdf 周國華，2008，XBRL技術架構簡介，11-25，網址：http://www.ais.nptu.edu.tw/xbrl/primer/XBRLintro_20161226.pdf 周國華，2018，XBRL2.1技術規格解析（入門篇），網址：http://www.ais.nptu.edu.tw/tigf/201803/XBRL%202.1%20primer_tigf_20180327.pdf 周國華老師的會計教學網站，網址：http://www.ais.nptu.edu.tw/ 胡憲倫，2014，最新整合性報告（IR）之架構研析及其對企業的意義，證券櫃檯雙月刊，第170期：44-52。 張翠珊，2003，XBRL在營利事業所得稅申報之應用，國立政治大學會計學系碩士論文。 魏秀陵，2010，推動以 XBRL 格式申報財務報告，證券暨期貨月刊，第28卷第8期：6-8。   英文文獻 Hodge, F. D., Kennedy, J. J., & Maines, L. A. (2004). Does search‐facilitating technology improve the transparency of financial reporting?. The Accounting Review, 79(3), 687-703. Isenmann, R., & Gomez, M. (2009). Advanced corporate sustainability reporting–XBRL taxonomy for sustainability reports based on the G3-guidelines of the Global Reporting Initiative. In Towards e-Environment. European conference of the Czech Presidency of the Council of the EU, Prague. Kristine Brands CMA, C. P. A. (2011). A Tale of Two XBRL Taxonomies. Strategic Finance, 93(4), 56. Peffers, K., Tuunanen, T., Rothenberger, M. A., & Chatterjee, S. (2007). A design science research methodology for information systems research. Journal of management information systems, 24(3), 45-77. Raghavan, K. (2022). ESG reporting impact on accounting, finance. Journal of Global Awareness, 3(1), 9. Roohani, S., Furusho, Y., & Koizumi, M. (2009). XBRL: Improving transparency and monitoring functions of corporate governance. International Journal of Disclosure and Governance, 6, 355-369. Ruan, L., Liu, H., & Tsai, S. B. J. (2021). XBRL adoption and capital market information efficiency. Journal of Global Information Management (JGIM), 29(6), 1-18. Seele, P. (2016). Digitally unified reporting: how XBRL-based real-time transparency helps in combining integrated sustainability reporting and performance control. Journal of Cleaner Production, 136, 65-77. Simon, H. A. (1988). The science of design: Creating the artificial. Design Issues, 67-82. Suta, A., Pintes, O., Molnár, P., Lukács, B., Kedves, L., & Tóth, Á. (2023). Overview of XBRL Taxonomy Usage for Structured Sustainability Reporting in European Filings. Chemical Engineering Transactions, 107, 577-582. Tawiah, V., & Borgi, H. (2022). Impact of XBRL adoption on financial reporting quality: a global evidence. Accounting Research Journal, 35(6), 815-833. Tettamanzi, P., Venturini, G., & Murgolo, M. (2022). Sustainability and financial accounting: A critical review on the ESG dynamics. Environmental Science and Pollution Research, 29(11), 16758-16761. Vom Brocke, J., Hevner, A., & Maedche, A. (2020). Introduction to design science research. Design science research. Cases, 1-13. Vom Brocke, J., Watson, R. T., Dwyer, C., Elliot, S., & Melville, N. (2013). Green information systems: Directives for the IS discipline. Communications of the association for information systems, 33(1), 30. Vom Brocke, J., Winter, R., Hevner, A., & Maedche, A. (2020). Special issue editorial–accumulation and evolution of design knowledge in design science research: a journey through time and space. Journal of the Association for Information Systems, 21(3), 9. Watson, R. T., Boudreau, M. C., & Chen, A. J. (2010). Information systems and environmentally sustainable development: energy informatics and new directions for the IS community. MIS quarterly, 23-38.zh_TW