Publications-Theses
Article View/Open
Publication Export
-
Google ScholarTM
NCCU Library
Citation Infomation
Related Publications in TAIR
題名 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作者 林依君
Lin, I-Chun貢獻者 黃正忠
Huang, Niven
林依君
Lin, I-Chun關鍵詞 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日期 2025 上傳時間 4-Aug-2025 12:53:46 (UTC+8) 摘要 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.參考文獻 賴英照(Lai, In-Jaw). 2024. 永續報告書的法律定位. 台灣法律人, 第 36 期 1-23 頁. 安侯建業聯合會計師事務所(KPMG Taiwan). 2023. IFRS永續揭露準則導讀與解析 (Sustainability Reporting – General and Climate-related Requirements). 台北：安侯企管. Abdulsalam, K. 2022. CFO Power and Financial Reporting Readability. Working paper, Durham University Business School. http://dx.doi.org/10.2139/ssrn.4315865. Al Breiki, M., and H. Nobanee. 2019. The role of financial management in promoting sustainable business practices and development. Working paper Social Science Research Network. https://doi.org/10.2139/ssrn.3472404. Australian Accounting Standards Board (AASB). 2024. New standards 2024–25 and earlier financial years. Available online at: https://standards.aasb.gov.au/new-standards-202425-and-earlier-financial-years. Australian Securities and Investments Commission (ASIC). 2024. ASIC urges businesses to prepare for mandatory climate reporting Media release (24-205MR). Available online at: https://asic.gov.au/about-asic/media-centre/find-a-media-release/2024-releases/24-205mr-asic-urges-businesses-to-prepare-for-mandatory-climate-reporting/. Bain Capital Ventures. 2023. Next-gen CFOs need next-gen tools to power their organizations. Available online at: https://baincapitalventures.com/insight/next-gen-cfos-need-next-gen-tools-to-power-their-organizations/. Berrin v. Delta Air Lines, Inc. 2024. United States District Court for the Central District of California, 2024 U.S. Dist. LEXIS 226228, decided December 11, 2024. Boston Consulting Group (BCG). 2018. The CFO’s vital role in corporate transformation (CFO Excellence Series). Available online at: https://www.bcg.com/publications/2018/cfo-vital-role-corporate-transformation#:~:text=CFOs%E2%80%99%20new%20leadership%20role%20in%20corporate%20transformations%2C%20especially,responsibilities%20from%20backward-looking%20reporting%20to%20forward-looking%20strategic%20support. Brühl, J. K., and J. Falkheimer. 2023. The role of the corporate purpose and how investor relations officers make sense of it. Public Relations Review, 49(4), 102358. https://doi.org/10.1016/j.pubrev.2023.102358. Bundesministerium der Justiz (BMJ). 2024. Gesetzgebungsverfahren zur Umsetzung der CSRD-Richtlinie in deutsches Recht. Available online at: https://www.bmj.de/SharedDocs/Gesetzgebungsverfahren/DE/2024_CSRD_UmsG.html. Canadian Securities Administrators (CSA). 2024. Canadian securities regulators issue statements on proposed sustainability disclosure standards and ongoing climate consultation. Available online at: https://www.securities-administrators.ca/news/canadian-securities-regulators-issue-statements-on-proposed-sustainability-disclosure-standards-and-ongoing-climate-consultation/. Cisi, M., M. Del Baldo, A. Marelli, F. Ricci, and V. Scafarto. 2022. Non-financial disclosure and materiality: Exploring the role of CFOs. In Non-financial Disclosure and Integrated Reporting, edited by L. Cinquini and F. De Luca, 445–475. SIDREA Series in Accounting and Business Administration. Cham: Springer. https://doi.org/10.1007/978-3-030-90355-8_26. Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2023. Achieving effective internal control over sustainability reporting (ICSR): Building trust and confidence through the COSO internal control—integrated framework. Available online at: https://www.coso.org. CPA Canada. 2025. Decoding Canada’s new sustainability disclosure standards. Available online at: https://www.cpacanada.ca/news/analysis/cssb-standards. Deloitte. 2023a. Does a company’s ESG score have a measurable impact on its market value? Available online at: https://www.deloitte.com/ch/en/services/financial-advisory/research/does-a-company-esg-score-have-a-measurable-impact-on-its-market-value.html. Deloitte. 2023b. Sustainable CFO: Why CFOs are key to driving the ESG agenda. Deloitte. Available online at: https://www.deloitte.com/uk/en/services/financial-advisory/research/sustainable-cfo-why-cfos-are-key-to-driving-the-esg-agenda.html. Deloitte. 2024. The CFO’s Building Blocks for Success: Sustainability Reporting Operating Model. Asia Pacific Mandatory Sustainability Reporting Series – Paper 2. Available online at: https://www.deloitte.com/content/dam/assets-zone1/cn/en/docs/about/2025/deloitte-cn-sustainability-ap-mandatory-reporting-2-en-241030.pdf. Donnelly, S. 2024. CFO's role in investor communications: Challenges faced by CFOs in investor communications. Finance Alliance. Available online at: https://www.financealliance.io/cfos-role-in-investor-communications/#challenges-faced-by-cfos-in-investor-communications. Downar, B., J. Ernstberger, S. Reichelstein, G. Schwenen, and E. Zaklan. 2021. The impact of carbon disclosure mandates on emissions and financial operating performance. Review of Accounting Studies, 26(4), 1137-1175. https://doi.org/10.1007/s11142-021-09611-x. Dwivedi, D., S. Batra, and Y. K. Pathak. 2023. A machine learning based approach to identify key drivers for improving corporate ESG ratings. Journal of Law and Sustainable Development. 11(1):e0242. DOI:10.37497/sdgs.v11i1.242. Ernst & Young. 2023. How can better sustainability reporting mobilize companies and capital? Available online at: https://www.ey.com/en_gl/insights/climate-change-sustainability-services/how-can-better-sustainability-reporting-mobilize-companies-and-capital. Ernst & Young. 2024. How can CFOs be confident in value creation without confidence in reporting? Available online at: https://www.ey.com/en_gl/insights/financial-accounting-advisory-services/corporate-reporting-survey. Ernst & Young. 2025a. IFRS永續揭露準則：從「導入計畫」到「執行」，企業必須了解的困難與挑戰. Available online at: https://www.ey.com/zh_tw/insights/financial-accounting-advisory-services/ifrs-sustainability-disclosure-standards-implementation-challenges. Ernst & Young. 2025b. How to navigate the EU Omnibus Simplification Package Key implications for companies. Available online at: https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/ifrs-technical-resources/documents/ey-how-to-navigate-the-eu-omnibus-simplification-package-03-2025.pdf. European Commission. a. Corporate sustainability reporting. Available online at: https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en#policy-making-timeline. European Commission. b. EU taxonomy for sustainable activities. Brussels: European Commission. Available online at: https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en. European Commission. 2025. Commission proposes to cut red tape and simplify business environment. Available online at: https://commission.europa.eu/news/commission-proposes-cut-red-tape-and-simplify-business-environment-2025-02-26_en. European Environment Agency. 2024. Sustainable finance. European Environment Agency. Available online at: https://ww.eea.europa.eu/en/topics/in-depth/sustainable-finance. European Union (EU). 2025. Simplification: Council gives final green light on the ‘Stop-the-clock’ mechanism to boost EU competitiveness and provide legal certainty to businesses. Available online at: https://www.consilium.europa.eu/en/press/press-releases/2025/04/14/simplification-council-gives-final-green-light-on-the-stop-the-clock-mechanism-to-boost-eu-competitiveness-and-provide-legal-certainty-to-businesses/. FD Capital. 2024. What is the role of a Chief Financial Officer (CFO)? Available online at: https://www.fdcapital.co.uk/what-is-the-role-of-a-chief-financial-officer-cfo/. Financial Conduct Authority (FCA). 2025. Reporting requirements. Available online at: https://www.fca.org.uk/firms/climate-change-sustainable-finance/reporting-requirements. Financial Supervisory Commission (FSC), R.O.C. (Taiwan). 2023. The Financial Supervisory Commission (FSC) releases the roadmap for Taiwan listed companies to align with IFRS Sustainability Disclosure Standards. Available online at: https://www.fsc.gov.tw/en/home.jsp?id=54&parentpath=0,2&mcustomize=multimessage_view.jsp&dataserno=202308180001&dtable=News. Financial Supervisory Commission (FSC). 2024. Securities and Exchange Act. Amended August 7, 2024. Taipei, Taiwan: FSC. Available online at: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0400001. Gibassier, D., D-L. Arjaliès, and C. Garnier. 2018. Sustainability CFO: The CFO of the future?, Research report, Institute of Management Accountants. Available online at: https://ssrn.com/abstract=3429715. Global Market Insights. 2025. Sustainable finance market. Global Market Insights. Available online at: https://www.gminsights.com/industry-analysis/sustainable-finance-market. Global Reporting Initiative (GRI). Mission and history. Available online at: https://www.globalreporting.org/about-gri/mission-history/. Gyani v. Lululemon Athletica Inc. 2025. United States District Court for the Southern District of Florida, 2025 U.S. Dist. LEXIS 29310, decided February 18, 2025. Habba, B., A. Allioui, and F. Farhane. 2023. Moroccan family businesses professionalization: Benefits and challenges. Journal of Family Business Management 13(4): 1132-1146. https://doi.org/10.1108/JFBM-10-2022-0125. IFBRF 2024, 202. International Financial Reporting Standards Foundation (IFRS). 2023. ISSB issues inaugural global sustainability disclosure standards. Available online at: https://www.ifrs.org/news-and-events/news/2023/06/issb-issues-ifrs-s1-ifrs-s2/. International Financial Reporting Standards Foundation (IFRS). 2023a. IFRS S1: General requirements for disclosure of sustainability-related financial information. Available online at: https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/. International Financial Reporting Standards Foundation (IFRS). 2023b. IFRS S2: Climate-related disclosures. https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures/. International Financial Reporting Standards Foundation (IFRS). 2024. Progress towards adoption of ISSB standards as jurisdictions consult. Available online at: https://www.ifrs.org/news-and-events/news/2024/04/progress-towards-adoption-of-issb-standards-as-jurisdictions-consult/. International Financial Reporting Standards Foundation (IFRS). Introduction to ISSB and IFRS Sustainability Disclosure Standards. Available online at: https://www.ifrs.org/sustainability/knowledge-hub/introduction-to-issb-and-ifrs-sustainability-disclosure-standards/. International Sustainability Standards Board (ISSB). 2023a. IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information. London, UK: IFRS Foundation. International Sustainability Standards Board (ISSB). 2023b. IFRS S2: Climate-related Disclosures. London, UK: IFRS Foundation. Jain, M. 2024. Why the Best CFOs are Becoming Chief Value Officers?. Emeritus. Available online at: https://emeritus.org/blog/cfo-job-description-as-chief-value-officer/. Kapraun, J., C. Latino, C. Scheins, and C. Schlag. 2021. (In)-credibly green: Which bonds trade at a green bond premium?. In Proceedings of Paris December 2019 Finance Meeting EUROFIDAI-ESSEC. Available online at: https://ssrn.com/abstract=3347337. Kearney. 2025. 69% of CFOs expect higher returns from sustainability initiatives than from traditional investments. Available online at: https://www.prnewswire.com/news-releases/69-of-cfos-expect-higher-returns-from-sustainability-initiatives-than-from-traditional-investments--kearney-302377269.html. Keyes Global. 2024. Elevating ESG strategy: The critical role of CFOs in sustainability leadership. Available online at: https://www.keyesg.com/article/elevating-esg-strategy-the-critical-role-of-cfos-in-sustainability-leadership. KPMG. 2023a. COSO ICIF for ESG reporting: Building confidence in sustainable business information through the COSO framework. Available online at: https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/coso-icif-for-esg-reporting.pdf. KPMG. 2023b. The impact of climate risk on financial statements. Available online at: https://kpmg.com/us/en/articles/2023/impact-climate-risk-financial-statements.html. KPMG. 2024. The Corporate Sustainability Due Diligence Directive has been adopted. Available online at: https://kpmg.com/dk/en/home/insights/2024/05/the-corporate-sustainability-due-diligence-directive-has-been-ad.html. Lee, A., and T. Zhang. 2012. Building the CFO function: Roles and responsibilities. Singapore: Singapore Management University. Available online at: https://ink.library.smu.edu.sg/soa_research/924. Liao, R., and V. Chuang. 2023. The impact of the release of S1 and S2 by the ISSB on the Taiwan Financial Management Commission. Available online at: https://www.mtstonegate.com/post/the-impact-of-the-release-of-s1-and-s2-by-the-issb-on-the-taiwan-financial-management-commission. Maywald, D. 2020. The reporting landscape is rapidly changing for sustainable and ESG disclosures. LinkedIn. Available online at: https://www.linkedin.com/pulse/reporting-landscape-rapidly-changing-sustainable-esg-david. McKinsey & Company. 2022. In conversation: The new CFO mandate. Available online at: https://www.mckinsey.com/capabilities/strategy-and-corporate-finance/our-insights/in-conversation-the-new-cfo-mandate. McKinsey & Company. 2023. What are the roles and responsibilities of a CFO? McKinsey & Company. Available online at: https://www.mckinsey.com/featured-insights/mckinsey-explainers/what-are-the-roles-and-responsibilities-of-a-cfo. Mihajlović, M. B., D. B. Tadin, and B. M. Gordić. 2020. The role of financial management in the company. Tehnika – Menadžment 70 (4): 498–503. https://doi.org/10.5937/tehnika2004498M. Ministère de l’Économie, des Finances et de la Relance Industrielle. 2024. Notice sur la transposition en droit français de la directive sur les rapports de durabilité des entreprises (CSRD). Available online at: https://www.economie.gouv.fr/files/files/2024/Notice_transposition_CSRD.pdf. Nelson, M. 2017. The importance of nonfinancial performance to investors. HLS Forum on Corporate Governance. Available online at: https://corpgov.law.harvard.edu/2017/04/25/the-importance-of-nonfinancial-performance-to-investors/. Poppe, H. 2017. When the finance department becomes a company’s secret weapon. Available online at: https://www.bain.com/insights/henrik-poppe-when-the-finance-department-becomes-a-companys-secret-weapon/. PwC. 2023. How CFOs further value creation by leading on sustainability. Available online at: https://www.pwc.com/gx/en/issues/esg/how-cfos-further-value-creation-leading-sustainability.html. RIŢIU, V. 2024. Paradigm shift with the help of artificial intelligence. Social Sciences and Humanities 2(2): 44-47. Rodriguez, A., H. Cotran, and L. S. Stewart. 2017. Evaluating the effectiveness of sustainability disclosure: Findings from a recent SASB study. Journal of Applied Corporate Finance 29(2): 100-108. https://doi.org/10.1111/jacf.12237. Sandner, P., A. Lange, and P. Schulden. 2020. The Role of the CFO of an Industrial Company: An Analysis of the Impact of Blockchain Technology. Future Internet 12(8):128. https://doi.org/10.3390/fi12080128. Schütze, F., and J. Stede. 2021. The EU sustainable finance taxonomy and its contribution to climate neutrality. Journal of Sustainable Finance & Investment, 14(1), 128–160. https://doi.org/10.1080/20430795.2021.2006129. Seifert, M., F. Spitzer, S. Haeckl, A. Gaudeul, E. Kirchler, S. Palan, and K. Gangl. 2024. Can information provision and preference elicitation promote ESG investments? Evidence from a large, incentivized online experiment. Journal of Banking & Finance 161: 107114. https://doi.org/10.1016/j.jbankfin.2023.107114. S&P Global. 2025. 2025 ESG trends. Available online at: https://www.spglobal.com/esg/insights/2025-esg-trends. Singapore Exchange (SGX). 2024. Consultation paper on sustainability reporting: Enhancing. Available online at: https://regco.sgx.com/regco/public-consultations/20240307-consultation-paper-sustainability-reporting-enhancing. Sustainability Standards Board of Japan (SSBJ). 2025. 第12回サステナビリティ基準委員会 議事資料４：ISSB基準とSSBJ基準との整合性について [12th SSBJ Meeting – Material 4: On the Alignment between ISSB and SSBJ Standards]. Available online at: https://www.ssb-j.jp/jp/wp-content/uploads/sites/6/20250305_04.pdf. Taiwan Cement Corporation (TCC). 2024. 2023 Sustainability Report. Taipei: Taiwan Cement Corporation. Available online at: https://www.taiwancement.com/en/csr. Task Force on Climate-related Financial Disclosures (TCFD). 2024. Climate change presents financial risk to the global economy. Available online at: https://www.fsb-tcfd.org/. TEJ. 2024. 接軌IFRS永續揭露準則 S1、S2！ 一文看懂台灣永續準則的演進, Available online at: https://www.tejwin.com/insight/%E6%8E%A5%E8%BB%8Cifrs%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87/. Thompson, D. 2023. Common Challenges in Sustainability Reporting (And How to Overcome Them). The Science Time. Available online at: https://www.sciencetimes.com/articles/43264/20230413/common-challenges-in-sustainability-reporting-and-how-to-overcome-them.htm. TWSE. 2025a. 歐盟永續綜合簡化套案 企業應提前因應調整. Available online at: https://cgc.twse.com.tw/latestNews/promoteNewsArticleCh/4482. TWSE. 2025b. The Development of Sustainability Information Disclosure in Taiwan. Available online at: https://www.twse.com.tw/market_insights/en/detail/8a8216d696b406fc0196f5ff928f0149?utm. U.S. Securities and Exchange Commission (SEC). 2024. Proposed rule: Amendments to the rules of regulation S-K and S-X regarding disclosure of climate-related risks and opportunities. Available online at: https://www.sec.gov/rules-regulations/2024/03/s7-10-22. United Nations (UN). 2022. Tackling the Sustainability Reporting Challenge – A Policy Guide. Available online at: https://unctad.org/system/files/official-document/diae2022d3_en.pdf ,2022. Whelan, T., and C. Fink. 2016. The comprehensive business case for sustainability. Harvard Business Review. Available online at: https://hbr.org/2016/10/the-comprehensive-business-case-for-sustainability. 描述 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
108933013資料來源 http://thesis.lib.nccu.edu.tw/record/#G0108933013 資料類型 thesis dc.contributor.advisor 黃正忠 zh_TW dc.contributor.advisor Huang, Niven en_US dc.contributor.author (Authors) 林依君 zh_TW dc.contributor.author (Authors) Lin, I-Chun en_US dc.creator (作者) 林依君 zh_TW dc.creator (作者) Lin, I-Chun en_US dc.date (日期) 2025 en_US dc.date.accessioned 4-Aug-2025 12:53:46 (UTC+8) - dc.date.available 4-Aug-2025 12:53:46 (UTC+8) - dc.date.issued (上傳時間) 4-Aug-2025 12:53:46 (UTC+8) - dc.identifier (Other Identifiers) G0108933013 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/158290 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 國際經營管理英語碩士學位學程(IMBA) zh_TW dc.description (描述) 108933013 zh_TW dc.description.abstract (摘要) 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。 zh_TW dc.description.abstract (摘要) 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. en_US dc.description.tableofcontents 1. Introduction 1 1.1. Research Background and Motivation 1 1.2. How the Role of CFO Changed 2 1.3. Research methodology and the structure of contents 2 2. Literature review 4 2.1. Sustainability Reporting Frameworks 4 2.1.1. Overview of IFRS S1 and S2 Standards 4 2.1.2. Current Adoption Status of IFRS S1 and S2 by Countries and Taiwan's Implementation Timeline 9 2.1.3. Growing Emphasis on Sustainability Disclosures and Their Connectivity with Financial Information 14 2.1.4. The role of IFRS S1 and S2 in Harmonizing Sustainability Reporting 16 2.2. The Role of CFOs 18 2.2.1. Integrated Financial Reporting and Planning & Analysis 21 2.2.1.1. Traditional Role of the CFO in Financial Reporting and Planning & Analysis 21 2.2.1.2. Evolving Role of the CFO in Financial Reporting and Planning & Analysis 22 2.2.2. Risk Management and Compliance 26 2.2.2.1. Traditional Role of the CFO in Risk Management and Compliance 26 2.2.2.2. Evolving Role of the CFO in Risk Management and Compliance 28 2.2.3. Multi-Stakeholder Communication 30 2.2.3.1. Traditional Role of CFO in Communication 30 2.2.3.2. Evolving Role of CFO in Communication 31 2.3. Sustainable Finance and the Role of CFO 32 2.3.1. Definition of Sustainable Finance and Why It Matters 32 2.3.2. What It Means for CFOs 35 2.4. The Current Regulation - Omnibus Package 36 2.5. Legal Liability and Risk- Observations from Taiwan's Legal System and U.S. Practical Case 38 2.5.1. Taiwan's Legal System 38 2.5.2. Two U.S. Cases-Delta Air & Lululemon 39 2.5.3. Taiwan Practical Implications and Case Insights 41 3. Research Methodology 42 3.1. Research Design and Limitations 42 3.2. In-depth Interviews with Experts 43 3.3. Analysis Process 47 4. In-Depth Interview Results and Analysis 49 4.1. Regulatory Policy as a Catalyst for Change 49 4.2. Transformation of the CFO’s Role and Responsibilities 52 4.2.1. Integration of Financial and Nonfinancial Information-Strategic Planning and Integration 52 4.2.2. Risk Supervision and Greenwashing Prevention-Supervisor 56 4.2.3. Communication and Stakeholder Engagement-Communicator 58 4.3. Key Challenges Faced by CFOs in Implementation 61 4.3.1. Data and Measurement Challenges 62 4.3.2. Resource and Capability Constraints 67 4.3.3. Strategic Alignment and Regulatory Complexity 71 4.4. Synthesis of Findings with Literature 74 5. Recommendations, Conclusion and Research Limitation 76 5.1. Recommendations for Fostering a Supportive Ecosystem 76 5.1.1. Corporate Governance: Institutionalizing Sustainable Information Governance 76 5.1.2. CFOs in Strategic Role and Talent Education 77 5.1.3. Policymakers / Regulators Supporting Package 80 5.1.4. Financial Institutions and Investors: Driving Capital Allocation through Information Disclosure Quality 83 5.1.5. Academic Institutions: Cultivating Sustainability Finance Talent and Development 84 5.2. Conclusion 85 5.3. Research Limitation 86 References 89 Appendix 105 zh_TW dc.format.extent 3326502 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0108933013 en_US dc.subject (關鍵詞) 財務長 zh_TW dc.subject (關鍵詞) 非財務揭露 zh_TW dc.subject (關鍵詞) 永續報告 zh_TW dc.subject (關鍵詞) 國際財務報導準則第S1號及第S2號 zh_TW dc.subject (關鍵詞) 國際永續準則理事會/永續會計準則委員會 zh_TW dc.subject (關鍵詞) CFO en_US dc.subject (關鍵詞) Non-financial Disclosure en_US dc.subject (關鍵詞) Sustainability reporting en_US dc.subject (關鍵詞) IFRS S1 S2 en_US dc.subject (關鍵詞) ISSB/SASB en_US dc.title (題名) 財務長如何因應企業IFRS/ISSB非財務資訊揭露要求之研究 zh_TW dc.title (題名) The Role of CFO in Corporate Response to IFRS/ISSB Non-Financial Information Disclosure Requirements en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 賴英照(Lai, In-Jaw). 2024. 永續報告書的法律定位. 台灣法律人, 第 36 期 1-23 頁. 安侯建業聯合會計師事務所(KPMG Taiwan). 2023. IFRS永續揭露準則導讀與解析 (Sustainability Reporting – General and Climate-related Requirements). 台北：安侯企管. Abdulsalam, K. 2022. CFO Power and Financial Reporting Readability. Working paper, Durham University Business School. http://dx.doi.org/10.2139/ssrn.4315865. Al Breiki, M., and H. Nobanee. 2019. The role of financial management in promoting sustainable business practices and development. Working paper Social Science Research Network. https://doi.org/10.2139/ssrn.3472404. Australian Accounting Standards Board (AASB). 2024. New standards 2024–25 and earlier financial years. Available online at: https://standards.aasb.gov.au/new-standards-202425-and-earlier-financial-years. Australian Securities and Investments Commission (ASIC). 2024. ASIC urges businesses to prepare for mandatory climate reporting Media release (24-205MR). Available online at: https://asic.gov.au/about-asic/media-centre/find-a-media-release/2024-releases/24-205mr-asic-urges-businesses-to-prepare-for-mandatory-climate-reporting/. Bain Capital Ventures. 2023. Next-gen CFOs need next-gen tools to power their organizations. Available online at: https://baincapitalventures.com/insight/next-gen-cfos-need-next-gen-tools-to-power-their-organizations/. Berrin v. Delta Air Lines, Inc. 2024. United States District Court for the Central District of California, 2024 U.S. Dist. LEXIS 226228, decided December 11, 2024. Boston Consulting Group (BCG). 2018. The CFO’s vital role in corporate transformation (CFO Excellence Series). Available online at: https://www.bcg.com/publications/2018/cfo-vital-role-corporate-transformation#:~:text=CFOs%E2%80%99%20new%20leadership%20role%20in%20corporate%20transformations%2C%20especially,responsibilities%20from%20backward-looking%20reporting%20to%20forward-looking%20strategic%20support. Brühl, J. K., and J. Falkheimer. 2023. The role of the corporate purpose and how investor relations officers make sense of it. Public Relations Review, 49(4), 102358. https://doi.org/10.1016/j.pubrev.2023.102358. Bundesministerium der Justiz (BMJ). 2024. Gesetzgebungsverfahren zur Umsetzung der CSRD-Richtlinie in deutsches Recht. Available online at: https://www.bmj.de/SharedDocs/Gesetzgebungsverfahren/DE/2024_CSRD_UmsG.html. Canadian Securities Administrators (CSA). 2024. Canadian securities regulators issue statements on proposed sustainability disclosure standards and ongoing climate consultation. Available online at: https://www.securities-administrators.ca/news/canadian-securities-regulators-issue-statements-on-proposed-sustainability-disclosure-standards-and-ongoing-climate-consultation/. Cisi, M., M. Del Baldo, A. Marelli, F. Ricci, and V. Scafarto. 2022. Non-financial disclosure and materiality: Exploring the role of CFOs. In Non-financial Disclosure and Integrated Reporting, edited by L. Cinquini and F. De Luca, 445–475. SIDREA Series in Accounting and Business Administration. Cham: Springer. https://doi.org/10.1007/978-3-030-90355-8_26. Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2023. Achieving effective internal control over sustainability reporting (ICSR): Building trust and confidence through the COSO internal control—integrated framework. Available online at: https://www.coso.org. CPA Canada. 2025. Decoding Canada’s new sustainability disclosure standards. Available online at: https://www.cpacanada.ca/news/analysis/cssb-standards. Deloitte. 2023a. Does a company’s ESG score have a measurable impact on its market value? Available online at: https://www.deloitte.com/ch/en/services/financial-advisory/research/does-a-company-esg-score-have-a-measurable-impact-on-its-market-value.html. Deloitte. 2023b. Sustainable CFO: Why CFOs are key to driving the ESG agenda. Deloitte. Available online at: https://www.deloitte.com/uk/en/services/financial-advisory/research/sustainable-cfo-why-cfos-are-key-to-driving-the-esg-agenda.html. Deloitte. 2024. The CFO’s Building Blocks for Success: Sustainability Reporting Operating Model. Asia Pacific Mandatory Sustainability Reporting Series – Paper 2. Available online at: https://www.deloitte.com/content/dam/assets-zone1/cn/en/docs/about/2025/deloitte-cn-sustainability-ap-mandatory-reporting-2-en-241030.pdf. Donnelly, S. 2024. CFO's role in investor communications: Challenges faced by CFOs in investor communications. Finance Alliance. Available online at: https://www.financealliance.io/cfos-role-in-investor-communications/#challenges-faced-by-cfos-in-investor-communications. Downar, B., J. Ernstberger, S. Reichelstein, G. Schwenen, and E. Zaklan. 2021. The impact of carbon disclosure mandates on emissions and financial operating performance. Review of Accounting Studies, 26(4), 1137-1175. https://doi.org/10.1007/s11142-021-09611-x. Dwivedi, D., S. Batra, and Y. K. Pathak. 2023. A machine learning based approach to identify key drivers for improving corporate ESG ratings. Journal of Law and Sustainable Development. 11(1):e0242. DOI:10.37497/sdgs.v11i1.242. Ernst & Young. 2023. How can better sustainability reporting mobilize companies and capital? Available online at: https://www.ey.com/en_gl/insights/climate-change-sustainability-services/how-can-better-sustainability-reporting-mobilize-companies-and-capital. Ernst & Young. 2024. How can CFOs be confident in value creation without confidence in reporting? Available online at: https://www.ey.com/en_gl/insights/financial-accounting-advisory-services/corporate-reporting-survey. Ernst & Young. 2025a. IFRS永續揭露準則：從「導入計畫」到「執行」，企業必須了解的困難與挑戰. Available online at: https://www.ey.com/zh_tw/insights/financial-accounting-advisory-services/ifrs-sustainability-disclosure-standards-implementation-challenges. Ernst & Young. 2025b. How to navigate the EU Omnibus Simplification Package Key implications for companies. Available online at: https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/ifrs-technical-resources/documents/ey-how-to-navigate-the-eu-omnibus-simplification-package-03-2025.pdf. European Commission. a. Corporate sustainability reporting. Available online at: https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en#policy-making-timeline. European Commission. b. EU taxonomy for sustainable activities. Brussels: European Commission. Available online at: https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en. European Commission. 2025. Commission proposes to cut red tape and simplify business environment. Available online at: https://commission.europa.eu/news/commission-proposes-cut-red-tape-and-simplify-business-environment-2025-02-26_en. European Environment Agency. 2024. Sustainable finance. European Environment Agency. Available online at: https://ww.eea.europa.eu/en/topics/in-depth/sustainable-finance. European Union (EU). 2025. Simplification: Council gives final green light on the ‘Stop-the-clock’ mechanism to boost EU competitiveness and provide legal certainty to businesses. Available online at: https://www.consilium.europa.eu/en/press/press-releases/2025/04/14/simplification-council-gives-final-green-light-on-the-stop-the-clock-mechanism-to-boost-eu-competitiveness-and-provide-legal-certainty-to-businesses/. FD Capital. 2024. What is the role of a Chief Financial Officer (CFO)? Available online at: https://www.fdcapital.co.uk/what-is-the-role-of-a-chief-financial-officer-cfo/. Financial Conduct Authority (FCA). 2025. Reporting requirements. Available online at: https://www.fca.org.uk/firms/climate-change-sustainable-finance/reporting-requirements. Financial Supervisory Commission (FSC), R.O.C. (Taiwan). 2023. The Financial Supervisory Commission (FSC) releases the roadmap for Taiwan listed companies to align with IFRS Sustainability Disclosure Standards. Available online at: https://www.fsc.gov.tw/en/home.jsp?id=54&parentpath=0,2&mcustomize=multimessage_view.jsp&dataserno=202308180001&dtable=News. Financial Supervisory Commission (FSC). 2024. Securities and Exchange Act. Amended August 7, 2024. Taipei, Taiwan: FSC. Available online at: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0400001. Gibassier, D., D-L. Arjaliès, and C. Garnier. 2018. Sustainability CFO: The CFO of the future?, Research report, Institute of Management Accountants. Available online at: https://ssrn.com/abstract=3429715. Global Market Insights. 2025. Sustainable finance market. Global Market Insights. Available online at: https://www.gminsights.com/industry-analysis/sustainable-finance-market. Global Reporting Initiative (GRI). Mission and history. Available online at: https://www.globalreporting.org/about-gri/mission-history/. Gyani v. Lululemon Athletica Inc. 2025. United States District Court for the Southern District of Florida, 2025 U.S. Dist. LEXIS 29310, decided February 18, 2025. Habba, B., A. Allioui, and F. Farhane. 2023. Moroccan family businesses professionalization: Benefits and challenges. Journal of Family Business Management 13(4): 1132-1146. https://doi.org/10.1108/JFBM-10-2022-0125. IFBRF 2024, 202. International Financial Reporting Standards Foundation (IFRS). 2023. ISSB issues inaugural global sustainability disclosure standards. Available online at: https://www.ifrs.org/news-and-events/news/2023/06/issb-issues-ifrs-s1-ifrs-s2/. International Financial Reporting Standards Foundation (IFRS). 2023a. IFRS S1: General requirements for disclosure of sustainability-related financial information. Available online at: https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/. International Financial Reporting Standards Foundation (IFRS). 2023b. IFRS S2: Climate-related disclosures. https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures/. International Financial Reporting Standards Foundation (IFRS). 2024. Progress towards adoption of ISSB standards as jurisdictions consult. Available online at: https://www.ifrs.org/news-and-events/news/2024/04/progress-towards-adoption-of-issb-standards-as-jurisdictions-consult/. International Financial Reporting Standards Foundation (IFRS). Introduction to ISSB and IFRS Sustainability Disclosure Standards. Available online at: https://www.ifrs.org/sustainability/knowledge-hub/introduction-to-issb-and-ifrs-sustainability-disclosure-standards/. International Sustainability Standards Board (ISSB). 2023a. IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information. London, UK: IFRS Foundation. International Sustainability Standards Board (ISSB). 2023b. IFRS S2: Climate-related Disclosures. London, UK: IFRS Foundation. Jain, M. 2024. Why the Best CFOs are Becoming Chief Value Officers?. Emeritus. Available online at: https://emeritus.org/blog/cfo-job-description-as-chief-value-officer/. Kapraun, J., C. Latino, C. Scheins, and C. Schlag. 2021. (In)-credibly green: Which bonds trade at a green bond premium?. In Proceedings of Paris December 2019 Finance Meeting EUROFIDAI-ESSEC. Available online at: https://ssrn.com/abstract=3347337. Kearney. 2025. 69% of CFOs expect higher returns from sustainability initiatives than from traditional investments. Available online at: https://www.prnewswire.com/news-releases/69-of-cfos-expect-higher-returns-from-sustainability-initiatives-than-from-traditional-investments--kearney-302377269.html. Keyes Global. 2024. Elevating ESG strategy: The critical role of CFOs in sustainability leadership. Available online at: https://www.keyesg.com/article/elevating-esg-strategy-the-critical-role-of-cfos-in-sustainability-leadership. KPMG. 2023a. COSO ICIF for ESG reporting: Building confidence in sustainable business information through the COSO framework. Available online at: https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/coso-icif-for-esg-reporting.pdf. KPMG. 2023b. The impact of climate risk on financial statements. Available online at: https://kpmg.com/us/en/articles/2023/impact-climate-risk-financial-statements.html. KPMG. 2024. The Corporate Sustainability Due Diligence Directive has been adopted. Available online at: https://kpmg.com/dk/en/home/insights/2024/05/the-corporate-sustainability-due-diligence-directive-has-been-ad.html. Lee, A., and T. Zhang. 2012. Building the CFO function: Roles and responsibilities. Singapore: Singapore Management University. Available online at: https://ink.library.smu.edu.sg/soa_research/924. Liao, R., and V. Chuang. 2023. The impact of the release of S1 and S2 by the ISSB on the Taiwan Financial Management Commission. Available online at: https://www.mtstonegate.com/post/the-impact-of-the-release-of-s1-and-s2-by-the-issb-on-the-taiwan-financial-management-commission. Maywald, D. 2020. The reporting landscape is rapidly changing for sustainable and ESG disclosures. LinkedIn. Available online at: https://www.linkedin.com/pulse/reporting-landscape-rapidly-changing-sustainable-esg-david. McKinsey & Company. 2022. In conversation: The new CFO mandate. Available online at: https://www.mckinsey.com/capabilities/strategy-and-corporate-finance/our-insights/in-conversation-the-new-cfo-mandate. McKinsey & Company. 2023. What are the roles and responsibilities of a CFO? McKinsey & Company. Available online at: https://www.mckinsey.com/featured-insights/mckinsey-explainers/what-are-the-roles-and-responsibilities-of-a-cfo. Mihajlović, M. B., D. B. Tadin, and B. M. Gordić. 2020. The role of financial management in the company. Tehnika – Menadžment 70 (4): 498–503. https://doi.org/10.5937/tehnika2004498M. Ministère de l’Économie, des Finances et de la Relance Industrielle. 2024. Notice sur la transposition en droit français de la directive sur les rapports de durabilité des entreprises (CSRD). Available online at: https://www.economie.gouv.fr/files/files/2024/Notice_transposition_CSRD.pdf. Nelson, M. 2017. The importance of nonfinancial performance to investors. HLS Forum on Corporate Governance. Available online at: https://corpgov.law.harvard.edu/2017/04/25/the-importance-of-nonfinancial-performance-to-investors/. Poppe, H. 2017. When the finance department becomes a company’s secret weapon. Available online at: https://www.bain.com/insights/henrik-poppe-when-the-finance-department-becomes-a-companys-secret-weapon/. PwC. 2023. How CFOs further value creation by leading on sustainability. Available online at: https://www.pwc.com/gx/en/issues/esg/how-cfos-further-value-creation-leading-sustainability.html. RIŢIU, V. 2024. Paradigm shift with the help of artificial intelligence. Social Sciences and Humanities 2(2): 44-47. Rodriguez, A., H. Cotran, and L. S. Stewart. 2017. Evaluating the effectiveness of sustainability disclosure: Findings from a recent SASB study. Journal of Applied Corporate Finance 29(2): 100-108. https://doi.org/10.1111/jacf.12237. Sandner, P., A. Lange, and P. Schulden. 2020. The Role of the CFO of an Industrial Company: An Analysis of the Impact of Blockchain Technology. Future Internet 12(8):128. https://doi.org/10.3390/fi12080128. Schütze, F., and J. Stede. 2021. The EU sustainable finance taxonomy and its contribution to climate neutrality. Journal of Sustainable Finance & Investment, 14(1), 128–160. https://doi.org/10.1080/20430795.2021.2006129. Seifert, M., F. Spitzer, S. Haeckl, A. Gaudeul, E. Kirchler, S. Palan, and K. Gangl. 2024. Can information provision and preference elicitation promote ESG investments? Evidence from a large, incentivized online experiment. Journal of Banking & Finance 161: 107114. https://doi.org/10.1016/j.jbankfin.2023.107114. S&P Global. 2025. 2025 ESG trends. Available online at: https://www.spglobal.com/esg/insights/2025-esg-trends. Singapore Exchange (SGX). 2024. Consultation paper on sustainability reporting: Enhancing. Available online at: https://regco.sgx.com/regco/public-consultations/20240307-consultation-paper-sustainability-reporting-enhancing. Sustainability Standards Board of Japan (SSBJ). 2025. 第12回サステナビリティ基準委員会 議事資料４：ISSB基準とSSBJ基準との整合性について [12th SSBJ Meeting – Material 4: On the Alignment between ISSB and SSBJ Standards]. Available online at: https://www.ssb-j.jp/jp/wp-content/uploads/sites/6/20250305_04.pdf. Taiwan Cement Corporation (TCC). 2024. 2023 Sustainability Report. Taipei: Taiwan Cement Corporation. Available online at: https://www.taiwancement.com/en/csr. Task Force on Climate-related Financial Disclosures (TCFD). 2024. Climate change presents financial risk to the global economy. Available online at: https://www.fsb-tcfd.org/. TEJ. 2024. 接軌IFRS永續揭露準則 S1、S2！ 一文看懂台灣永續準則的演進, Available online at: https://www.tejwin.com/insight/%E6%8E%A5%E8%BB%8Cifrs%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87/. Thompson, D. 2023. Common Challenges in Sustainability Reporting (And How to Overcome Them). The Science Time. Available online at: https://www.sciencetimes.com/articles/43264/20230413/common-challenges-in-sustainability-reporting-and-how-to-overcome-them.htm. TWSE. 2025a. 歐盟永續綜合簡化套案 企業應提前因應調整. Available online at: https://cgc.twse.com.tw/latestNews/promoteNewsArticleCh/4482. TWSE. 2025b. The Development of Sustainability Information Disclosure in Taiwan. Available online at: https://www.twse.com.tw/market_insights/en/detail/8a8216d696b406fc0196f5ff928f0149?utm. U.S. Securities and Exchange Commission (SEC). 2024. Proposed rule: Amendments to the rules of regulation S-K and S-X regarding disclosure of climate-related risks and opportunities. Available online at: https://www.sec.gov/rules-regulations/2024/03/s7-10-22. United Nations (UN). 2022. Tackling the Sustainability Reporting Challenge – A Policy Guide. Available online at: https://unctad.org/system/files/official-document/diae2022d3_en.pdf ,2022. Whelan, T., and C. Fink. 2016. The comprehensive business case for sustainability. Harvard Business Review. Available online at: https://hbr.org/2016/10/the-comprehensive-business-case-for-sustainability. zh_TW
