《企業社會責任報告書》包括氣候變遷相關財務披露之研究

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题名:	《企業社會責任報告書》包括氣候變遷相關財務披露之研究 A study on Corporate Social Responsibility Report Including Financial Disclosures Related to Climate Change
作者:	蕭庭吟
贡献者:	會計學系
关键词:	社會責任氣候相關財務揭露碳揭露專案環境資訊揭露財務績效 social responsibility task force on climate-related financial disclosures carbon disclosure project environmental information disclosure financial performance
日期:	2021
上传时间:	2023-02-22 09:45:17 (UTC+8)
摘要:	永續議題越來越受到投資機構及投資人關注，全球已有超過340個機構投資人，管理超過34兆資金，公開支持氣候相關財務揭露倡議，透過資金提供的方式要求企業投入永續議題。投資人對企業的瞭解除了財務報表外，還有企業透過社會責任報告書來揭露非財務資訊，為使報告書具可比性，報告書架構會遵循國際準則編制，例如依照全球永續性報告書準則、氣候相關財務揭露及永續會計準則等國際規範。實證結果顯示有參與碳揭露專案問卷填答之金融業的財務績效與未參與碳揭露專案問卷填答之金融業的財務績效有差異，報告書中氣候相關財務揭露程度較佳，而金融業參與碳揭露問卷填答意願會受財務績效影響，注重環境風險與財務指標互相影響。作為高轉型風險行業之一的金融業，在董事會監督下導入氣候相關財務揭露架構，碳揭露專案針對企業填答內容中的減碳目標及落實程度給予級等。永續議題是從上到下的改變過程，公司有完善的治理目標且得到管理高層支持，在環境永續上才能跟上國際市場減碳要求。 Sustainability issues have attracted more and more attention from investment institutions and investors. There are more than 340 institutional investors in the world, managing more than 34 trillion yuan of funds, publicly supporting climate related financial disclosure initiatives, and requiring enterprises to invest in sustainability issues through the provision of funds. Apart from financial statements, investors also know that enterprises disclose non-financial information through social responsibility reports. In order to make the reports comparable, the reporting framework will follow international standards, such as global sustainability reporting standards, climate related financial disclosure and sustainable accounting standards. The empirical results show that the financial performance of the financial industry that participated in the Carbon Disclosure Project questionnaire is different from that of the financial industry that did not participate in the Carbon Disclosure Project questionnaire. In the report, the degree of climate related financial disclosure is better, while the willingness of the financial industry to participate in the Carbon Disclosure Project questionnaire is affected by the financial performance, focusing on the interaction between environmental risks and financial indicators. As one of the high transformation risk industries, the financial industry has introduced the climate related financial disclosure framework under the supervision of the board of directors, and the Carbon Disclosure Project has given a grade to the carbon reduction target and implementation degree in the answers of enterprises. Sustainability issue is a process of change from top to bottom. The company has perfect governance objectives and is supported by senior management. Only in terms of environmental sustainability can it keep up with the requirements of carbon reduction in the international market.
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