{"id":9562,"date":"2026-09-02T16:42:00","date_gmt":"2026-09-02T08:42:00","guid":{"rendered":"https:\/\/www.jodoo.com\/blog\/?p=9562"},"modified":"2026-09-14T14:33:29","modified_gmt":"2026-09-14T06:33:29","slug":"%e9%81%b8%e6%93%87esg%e6%a1%86%e6%9e%b6%e8%a3%bd%e9%80%a0","status":"publish","type":"post","link":"https:\/\/www.jodoo.com\/blog\/zh-tw\/choose-esg-frameworks-manufacturing","title":{"rendered":"\u9762\u5411\u88fd\u9020\u5546\u7684ESG\u6846\u67b6\uff1a\u9078\u64c7\u6307\u5357"},"content":{"rendered":"

<\/span>\u5f15\u8a00\uff1a\u70ba\u4ec0\u9ebc\u9078\u64c7ESG\u6846\u67b6\u662f\u88fd\u9020\u71df\u904b\u6c7a\u7b56\u7684\u95dc\u9375\u6240\u5728<\/span><\/h2>\n\n\n\n

\u88fd\u9020\u5546\u9762\u81e8\u8d8a\u4f86\u8d8a\u5927\u7684\u58d3\u529b\uff0c\u9700\u8981\u63d0\u4ea4\u6c38\u7e8c\u767c\u5c55\u6578\u64da\uff0c\u4f46\u771f\u6b63\u7684\u56f0\u96e3\u5f80\u5f80\u4e0d\u5728\u65bc\u5831\u544a\u6a21\u677f\uff0c\u800c\u662f\u80cc\u5f8c\u7684\u5de5\u5ee0\u6578\u64da\u3002\u5728\u64c1\u6709\u591a\u500b\u751f\u7522\u57fa\u5730\u7684\u4f01\u696d\u4e2d\uff0c, ESG\u6846\u67b6<\/a><\/strong> \u5f88\u5feb\u5c31\u6703\u8b8a\u6210\u71df\u904b\u554f\u984c\uff0c\u56e0\u70ba\u6240\u9700\u7684\u8b49\u64da\u5206\u6563\u5728\u751f\u7522\u7684\u5404\u500b\u74b0\u7bc0\u3002, \u74b0\u5883\u3001\u5065\u5eb7\u8207\u5b89\u5168<\/a><\/strong>, \u63a1\u8cfc\u3001\u8ca1\u52d9\u548c IT \u90e8\u9580\uff0c\u901a\u5e38\u4f4d\u65bc\u4e0d\u540c\u7684\u7cfb\u7d71\u548c\u4e0d\u540c\u7684\u5de5\u5ee0\u3002.<\/p>\n\n\n\n

\u9019\u9805\u6311\u6230\u5728\u88fd\u9020\u696d\u5c24\u70ba\u660e\u986f\u3002\u80fd\u6e90\u6d88\u8017\u65b9\u9762\uff0c, \u7bc4\u570d 1 \u548c\u7bc4\u570d 2 \u7684\u6392\u653e<\/a><\/strong>, \u7528\u6c34\u91cf\u3001\u5de5\u50b7\u8a18\u9304\u3001\u4f9b\u61c9\u5546\u76e1\u8077\u8abf\u67e5\u548c\u5ee2\u68c4\u7269\u8cc7\u6599\u901a\u5e38\u7531\u4e0d\u540c\u7684\u5718\u968a\u8ca0\u8cac\uff0c\u6536\u96c6\u983b\u7387\u4e0d\u540c\uff0c\u5be9\u67e5\u6d41\u7a0b\u4e5f\u4e0d\u540c\u3002\u4e00\u5bb6\u64c1\u6709\u4e94\u5bb6\u5de5\u5ee0\u7684\u96e2\u6563\u578b\u88fd\u9020\u5546\u53ef\u80fd\u9700\u8981\u8a2d\u65bd\u5718\u968a\u63d0\u4f9b\u516c\u7528\u8a2d\u65bd\u6578\u64da\uff0c\u751f\u7522\u90e8\u9580\u63d0\u4f9b\u5ee2\u6599\u548c\u8fd4\u5de5\u6578\u64da\uff0c\u74b0\u5883\u3001\u5065\u5eb7\u8207\u5b89\u5168 (EHS) \u90e8\u9580\u63d0\u4f9b\u5b89\u5168\u4e8b\u6545\u6578\u64da\uff0c\u4ee5\u53ca\u63a1\u8cfc\u90e8\u9580\u63d0\u4f9b\u4f9b\u61c9\u5546\u4fe1\u606f\uff0c\u8ca1\u52d9\u90e8\u9580\u624d\u80fd\u6700\u7d42\u78ba\u5b9a\u62ab\u9732\u5167\u5bb9\u3002.<\/p>\n\n\n\n

\u672c\u6587\u5c07\u5354\u52a9\u60a8\u5340\u5206\u4e09\u500b\u7d93\u5e38\u88ab\u6df7\u6dc6\u7684\u6982\u5ff5\uff1a\u5831\u544a\u67b6\u69cb\u3001\u63ed\u9732\u6a19\u6e96\u548c\u53f8\u6cd5\u7ba1\u8f44\u5340\u5831\u544a\u898f\u5247\u3002\u63a5\u4e0b\u4f86\uff0c\u6211\u5011\u5c07\u9032\u884c\u6bd4\u8f03\u3002 GRI\u6a19\u6e96<\/strong>, \u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u6c38\u7e8c\u767c\u5c55\u8cc7\u8a0a\u63ed\u9732\u6a19\u6e96<\/strong>, \uff0c \u548c ESRS<\/strong>, \u7136\u5f8c\uff0c\u9010\u6b65\u4ecb\u7d39\u88fd\u9020\u5546\u53ef\u4ee5\u7528\u4f86\u9078\u64c7\u3001\u7d44\u7e54\u548c\u5be6\u65bd\u6b63\u78ba\u5831\u544a\u65b9\u6cd5\u7684\u5be6\u7528\u5de5\u4f5c\u6d41\u7a0b\u3002.<\/p>\n\n\n\n

<\/span>\u74b0\u5883\u3001\u793e\u6703\u53ca\u516c\u53f8\u6cbb\u7406\u67b6\u69cb\u3001\u63ed\u9732\u6a19\u6e96\u53ca\u5831\u544a\u898f\u5247<\/span><\/h2>\n\n\n\n

\u5728\u88fd\u9020\u696d\u4e2d\uff0c\u5718\u968a\u7d93\u5e38\u4f7f\u7528\u201cESG\u6846\u67b6<\/strong><\/a>\u201d\u300c\u4f5c\u70ba\u4e00\u500b\u5305\u7f85\u842c\u8c61\u7684\u8853\u8a9e\uff0c\u4f46\u5340\u5225\u5f88\u91cd\u8981\u3002\u5831\u9053 \u6846\u67b6<\/strong> \u70ba\u60a8\u63d0\u4f9b\u7d44\u7e54\u6c38\u7e8c\u767c\u5c55\u8cc7\u8a0a\u7684\u6574\u9ad4\u67b6\u69cb\u3002 \u8cc7\u8a0a\u63ed\u9732\u6a19\u6e96<\/strong> \u660e\u78ba\u4e86\u54ea\u4e9b\u8cc7\u8a0a\u61c9\u8a72\u62ab\u9732\u4ee5\u53ca\u5982\u4f55\u63cf\u8ff0\u9019\u4e9b\u8cc7\u8a0a\u3002\u53f8\u6cd5\u7ba1\u8f44\u5340 \u5831\u544a\u898f\u5247<\/strong> \u662f\u6cd5\u5f8b\u6216\u76e3\u7ba1\u8981\u6c42\uff0c\u5b83\u544a\u8a34\u516c\u53f8\u662f\u5426\u5fc5\u9808\u5831\u544a\u3001\u4f55\u6642\u5831\u544a\u4ee5\u53ca\u5728\u54ea\u500b\u7cfb\u7d71\u4e0b\u5831\u544a\u3002.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

<\/span>\u70ba\u4ec0\u9ebc\u88fd\u9020\u5546\u9700\u8981\u9019\u7a2e\u5340\u5225<\/span><\/h3>\n\n\n\n

\u591a\u57fa\u5730\u88fd\u9020\u5546\u5f88\u5c11\u53ea\u5411\u55ae\u4e00\u53d7\u773e\u7fa4\u9ad4\u5831\u544a\u3002\u8ca1\u52d9\u8ca0\u8cac\u4eba\u53ef\u80fd\u9700\u8981\u9762\u5411\u6295\u8cc7\u8005\u7684\u53ef\u6301\u7e8c\u767c\u5c55\u62ab\u9732\u4fe1\u606f\uff0c\u74b0\u5883\u3001\u5065\u5eb7\u8207\u5b89\u5168 (EHS) \u5718\u968a\u53ef\u80fd\u9700\u8981\u8ddf\u8e2a\u904b\u71df\u6307\u6a19\u4ee5\u4f9b\u5167\u90e8\u7ba1\u7406\uff0c\u800c\u63a1\u8cfc\u90e8\u9580\u53ef\u80fd\u9700\u8981\u4f9b\u61c9\u5546\u76f8\u95dc\u4fe1\u606f\u4ee5\u6eff\u8db3\u5ba2\u6236\u9700\u6c42\u3002\u5982\u679c\u904e\u65e9\u5730\u5c07\u9019\u4e9b\u53d7\u773e\u7fa4\u9ad4\u6df7\u70ba\u4e00\u8ac7\uff0c\u516c\u53f8\u8981\u4e48\u6703\u6536\u96c6\u904e\u591a\u4f4e\u50f9\u503c\u6578\u64da\uff0c\u8981\u4e48\u6703\u932f\u904e\u5c0d\u7279\u5b9a\u5831\u544a\u7528\u4f8b\u81f3\u95dc\u91cd\u8981\u7684\u62ab\u9732\u8cc7\u8a0a\u3002.<\/p>\n\n\n\n

\u5047\u8a2d\u4e00\u5bb6\u5340\u57df\u6027\u96fb\u5b50\u7522\u54c1\u88fd\u9020\u5546\u5728\u99ac\u4f86\u897f\u4e9e\u548c\u8d8a\u5357\u8a2d\u6709\u5de5\u5ee0\uff0c\u4e26\u5728\u6b50\u6d32\u8a2d\u6709\u92b7\u552e\u5be6\u9ad4\u3002\u5de5\u5ee0\u5718\u968a\u53ef\u80fd\u6bcf\u6708\u6536\u96c6\u80fd\u6e90\u3001\u5ee2\u68c4\u7269\u548c\u4e8b\u6545\u6578\u64da\u4ee5\u9032\u884c\u71df\u904b\u63a7\u5236\u3002\u6b50\u6d32\u5be6\u9ad4\u53ef\u80fd\u9762\u81e8\u53d7\u7576\u5730\u6cd5\u898f\u7d04\u675f\u7684\u5831\u544a\u8981\u6c42\uff0c\u800c\u6bcd\u516c\u53f8\u53ef\u80fd\u66f4\u6ce8\u91cd\u9762\u5411\u6295\u8cc7\u8005\u7684\u74b0\u5883\u548c\u98a8\u96aa\u63ed\u9732\u3002\u5982\u679c\u4e0d\u5c07\u6846\u67b6\u9078\u64c7\u8207\u6cd5\u5f8b\u7fa9\u52d9\u5206\u958b\uff0c\u4f01\u696d\u6700\u7d42\u53ef\u80fd\u6703\u5728\u4e0d\u540c\u5730\u9ede\u91cd\u8907\u63d0\u4ea4\u8acb\u6c42\uff0c\u4e26\u5c0e\u81f4\u8cc7\u6599\u5b9a\u7fa9\u4e0d\u4e00\u81f4\u3002.<\/p>\n\n\n\n

<\/span>GRI\u3001IFRS \u548c ESRS \u7684\u9069\u7528\u7bc4\u570d<\/span><\/h3>\n\n\n\n

\u9019 \u683c\u91cc<\/strong> \u6a19\u6e96\u6700\u597d\u88ab\u7406\u89e3\u70ba\u4e00\u5957\u5ee3\u6cdb\u7684\u6c38\u7e8c\u767c\u5c55\u5831\u544a\u9ad4\u7cfb\uff0c\u65e8\u5728\u652f\u6301\u4f01\u696d\u5831\u544a\u5176\u5c0d\u7d93\u6fdf\u3001\u74b0\u5883\u548c\u4eba\u985e\u7684\u5f71\u97ff\u3002\u9019\u4e9b\u6a19\u6e96\u5206\u70ba\u901a\u7528\u6a19\u6e96\u3001\u7522\u696d\u6a19\u6e96\u548c\u4e3b\u984c\u6a19\u6e96\uff0c\u5e6b\u52a9\u4f01\u696d\u570d\u7e5e\u91cd\u8981\u5167\u5bb9\u5efa\u7acb\u7d50\u69cb\u5316\u5831\u544a\u3002 \u6c38\u7e8c\u6027<\/a><\/strong> \u4e3b\u984c\u3002\u5c0d\u65bc\u88fd\u9020\u5546\u800c\u8a00\uff0c\u7576\u53d7\u773e\u5305\u62ec\u4ee5\u4e0b\u7fa4\u9ad4\u6642\uff0cGRI \u901a\u5e38\u5c31\u5f88\u6709\u7528\uff1a \u5ba2\u6236\u3001\u793e\u5340\u3001\u54e1\u5de5\u548c\u5176\u4ed6\u975e\u6295\u8cc7\u8005\u5229\u5bb3\u95dc\u4fc2\u4eba<\/strong>.<\/p>\n\n\n\n

\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u6c38\u7e8c\u767c\u5c55\u63ed\u9732\u6a19\u6e96\u8655\u65bc\u4e0d\u540c\u7684\u5730\u4f4d\u3002. IFRS S1 \u548c IFRS S2<\/strong> \u662f \u4ee5\u6295\u8cc7\u8005\u70ba\u4e2d\u5fc3<\/strong> \u8207\u6c38\u7e8c\u767c\u5c55\u76f8\u95dc\u7684\u8ca1\u52d9\u63ed\u9732\u6a19\u6e96\uff0c\u8207\u53ef\u80fd\u5f71\u97ff\u4f01\u696d\u50f9\u503c\u7684\u98a8\u96aa\u548c\u6a5f\u6703\u5bc6\u5207\u76f8\u95dc\u3002\u5728\u5be6\u52d9\u4e2d\uff0c\u7576\u8ca1\u52d9\u3001\u5be9\u8a08\u59d4\u54e1\u6703\u548c\u8cc7\u672c\u5e02\u5834\u5229\u5bb3\u95dc\u4fc2\u4eba\u9700\u8981\u8207\u516c\u53f8\u6cbb\u7406\u3001\u7b56\u7565\u3001\u98a8\u96aa\u7ba1\u7406\u548c\u6307\u6a19\u76f8\u95dc\u7684\u3001\u6709\u52a9\u65bc\u6c7a\u7b56\u7684\u63ed\u9732\u8cc7\u8a0a\u6642\uff0c\u88fd\u9020\u5546\u901a\u5e38\u6703\u4f7f\u7528\u9019\u4e9b\u6a19\u6e96\u3002.<\/p>\n\n\n\n

\u6b50\u6d32\u6c38\u7e8c\u767c\u5c55\u5831\u544a\u6a19\u6e96\uff0c\u6216 ESRS<\/strong>, \u9019\u4e9b\u898f\u5247\u5c6c\u65bc\u6b50\u6d32\u5831\u544a\u9ad4\u7cfb\uff0c\u901a\u5e38\u8207\u96d9\u91cd\u5be6\u8cea\u539f\u5247\u4e00\u8d77\u8a0e\u8ad6\u3002\u5b83\u5011\u4e0d\u50c5\u50c5\u662f\u4e00\u7a2e\u81ea\u9858\u6027\u7684\u901a\u7528\u6e9d\u901a\u6a5f\u5236\uff0c\u800c\u662f\u8207\u66f4\u5ee3\u6cdb\u7684\u76e3\u7ba1\u74b0\u5883\u7dca\u5bc6\u76f8\u9023\u3002\u5c0d\u65bc\u4e00\u5bb6\u88fd\u9020\u5546\u800c\u8a00\uff0c \u6b50\u76df\u696d\u52d9<\/strong>, ESRS \u4e4b\u6240\u4ee5\u8b8a\u5f97\u76f8\u95dc\uff0c\u53ef\u80fd\u662f\u56e0\u70ba\u516c\u53f8\u71df\u904b\u7684\u5730\u9ede\u6216\u54ea\u500b\u5be6\u9ad4\u5c6c\u65bc\u8a72\u7bc4\u570d\uff0c\u800c\u4e0d\u662f\u56e0\u70ba\u6c38\u7e8c\u767c\u5c55\u5718\u968a\u66f4\u559c\u6b61\u9019\u7a2e\u683c\u5f0f\u3002.<\/p>\n\n\n\n

<\/span>\u9078\u64c7\u5408\u9069\u7684\u5c64\u7d1a\u505a\u51fa\u6b63\u78ba\u7684\u6c7a\u7b56<\/span><\/h3>\n\n\n\n

\u4e00\u500b\u6709\u7528\u7684\u9078\u64c7\u60f3\u6cd5\u662f\uff1a\u5148\u6839\u64da\u53d7\u773e\u9078\u64c7\u5831\u544a\u67b6\u69cb\uff0c\u7136\u5f8c\u78ba\u5b9a\u9069\u5408\u8a72\u53d7\u773e\u7684\u8cc7\u8a0a\u63ed\u9732\u6a19\u6e96\uff0c\u6700\u5f8c\u78ba\u8a8d\u9069\u7528\u65bc\u6bcf\u500b\u6cd5\u4eba\u5be6\u9ad4\u7684\u5831\u544a\u898f\u5247\u3002\u9019\u7a2e\u9806\u5e8f\u6709\u52a9\u65bc\u88fd\u9020\u4f01\u696d\u907f\u514d\u5c07\u5de5\u5ee0\u5c64\u7d1a\u7684\u8cc7\u6599\u6536\u96c6\u8a2d\u8a08\u8207\u8463\u4e8b\u6703\u5c64\u7d1a\u7684\u8cc7\u8a0a\u63ed\u9732\u6c7a\u7b56\u6df7\u70ba\u4e00\u8ac7\u3002.<\/p>\n\n\n\n

<\/span>\u6bd4\u8f03 GRI \u6a19\u6e96\u3001IFRS \u6c38\u7e8c\u767c\u5c55\u63ed\u9732\u6a19\u6e96\u548c ESRS \u88fd\u9020\u5546\u6307\u5357<\/span><\/h2>\n\n\n\n

\u6bd4\u8f03\u4e3b\u8981 ESG\u6846\u67b6<\/strong><\/a> \u70ba\u4e86\u5e6b\u52a9\u88fd\u9020\u5546\u505a\u51fa\u9078\u64c7\uff0c\u8acb\u91cd\u9ede\u95dc\u6ce8\u4ee5\u4e0b\u56db\u9ede\uff1a\u5831\u544a\u5c0d\u8c61\u3001\u5167\u5bb9\u7d44\u7e54\u65b9\u5f0f\u3001\u63a1\u7528\u7684\u91cd\u8981\u6027\u5206\u6790\u65b9\u6cd5\u4ee5\u53ca\u901a\u5e38\u61c9\u7528\u65bc\u4f55\u7a2e\u5831\u544a\u60c5\u5883\u3002\u672c\u7bc0\u5c07\u4ee5\u4e00\u500b\u6848\u4f8b\u70ba\u4f8b\uff1a\u4e00\u5bb6\u5728\u99ac\u4f86\u897f\u4e9e\u3001\u6cf0\u570b\u548c\u8d8a\u5357\u8a2d\u6709\u5de5\u5ee0\u7684\u591a\u5730\u9ede\u96fb\u5b50\u5143\u4ef6\u88fd\u9020\u5546\uff0c\u64c1\u6709\u6b50\u6d32\u92b7\u552e\u5be6\u9ad4\uff0c\u5ba2\u6236\u5305\u62ec\u5168\u7403\u539f\u59cb\u8a2d\u5099\u88fd\u9020\u5546 (OEM) \u548c\u6a5f\u69cb\u6295\u8cc7\u8005\u3002\u5176\u57fa\u672c\u71df\u904b\u76f8\u540c\uff0c\u4f46\u5831\u544a\u91cd\u9ede\u6703\u6839\u64da\u516c\u53f8\u63a1\u7528\u7684\u662f\u5168\u7403\u5831\u544a\u5021\u8b70\u7d44\u7e54 (GRI) \u6a19\u6e96\u3001\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247 (IFRS) \u6c38\u7e8c\u767c\u5c55\u63ed\u9732\u6a19\u6e96\u9084\u662f\u6b50\u6d32\u6c38\u7e8c\u767c\u5c55\u5831\u544a\u6e96\u5247 (ESRS) \u800c\u6709\u6240\u4e0d\u540c\u3002.<\/p>\n\n\n\n

<\/span>\u9810\u671f\u4f7f\u7528\u8005\u548c\u6c7a\u7b56\u76ee\u7684<\/span><\/h3>\n\n\n\n

\u683c\u91cc<\/strong> \u6a19\u6e96\u901a\u5e38\u662f\u70ba\u2026\u800c\u88fd\u5b9a\u7684 \u5ee3\u6cdb\u7684\u5229\u5bb3\u95dc\u4fc2\u4eba\u7fa4\u9ad4<\/strong> \u800c\u4e0d\u50c5\u50c5\u662f\u6295\u8cc7\u8005\u3002\u5be6\u969b\u4e0a\uff0c\u9019\u610f\u5473\u8457\u96fb\u5b50\u7522\u54c1\u88fd\u9020\u5546\u53ef\u4ee5\u5831\u544a\u5176\u6392\u653e\u3001\u5ee2\u6c34\u3001\u5de5\u4eba\u5b89\u5168\u3001\u4f9b\u61c9\u5546\u52de\u5de5\u5be6\u8e10\u4ee5\u53ca\u793e\u5340\u5f71\u97ff\u7b49\u65b9\u9762\u7684\u60c5\u6cc1\uff0c\u5f9e\u800c\u5e6b\u52a9\u54e1\u5de5\u3001\u5ba2\u6236\u3001\u793e\u5340\u3001\u8cb8\u6b3e\u65b9\u548c\u975e\u653f\u5e9c\u7d44\u7e54\u4e86\u89e3\u5176\u66f4\u5ee3\u6cdb\u7684\u6c38\u7e8c\u767c\u5c55\u5f71\u97ff\u3002\u56e0\u6b64\uff0c\u7576\u516c\u53f8\u9700\u8981\u66f4\u5168\u9762\u7684\u516c\u958b\u6c38\u7e8c\u767c\u5c55\u5831\u544a\u6642\uff0cGRI \u5c31\u986f\u5f97\u5c24\u70ba\u91cd\u8981\uff0c\u7279\u5225\u662f\u7576\u5ba2\u6236\u554f\u5377\u8abf\u67e5\u548c\u4f9b\u61c9\u93c8\u8981\u6c42\u8d85\u51fa\u4ee5\u8ca1\u52d9\u70ba\u4e2d\u5fc3\u7684\u63ed\u9732\u7bc4\u570d\u6642\u3002.<\/p>\n\n\n\n

\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247<\/strong> \u6c38\u7e8c\u767c\u5c55\u8cc7\u8a0a\u63ed\u9732\u6a19\u6e96\u66f4\u5074\u91cd\u65bc\u2026 \u6295\u8cc7\u8005\u548c\u8cc7\u672c\u5e02\u5834<\/strong>. IFRS S1 \u66f4\u5ee3\u6cdb\u5730\u6d89\u53ca\u8207\u6c38\u7e8c\u767c\u5c55\u76f8\u95dc\u7684\u8ca1\u52d9\u8cc7\u8a0a\u63ed\u9732\uff0c\u800c IFRS S2 \u5247\u5c08\u9580\u95dc\u6ce8\u8207\u6c23\u5019\u76f8\u95dc\u7684\u8cc7\u8a0a\u63ed\u9732\u3002\u5c0d\u65bc\u540c\u4e00\u5bb6\u88fd\u9020\u5546\u800c\u8a00\uff0c\u5831\u544a\u554f\u984c\u5f9e\u201c\u6211\u5011\u4e3b\u8981\u7684\u53ef\u6301\u7e8c\u767c\u5c55\u5f71\u97ff\u662f\u4ec0\u9ebc\uff1f\u201d\u8f49\u8b8a\u70ba\u201c\u54ea\u4e9b\u53ef\u6301\u7e8c\u767c\u5c55\u548c\u6c23\u5019\u554f\u984c\u53ef\u80fd\u5408\u7406\u5730\u5f71\u97ff\u4f01\u696d\u50f9\u503c\u3001\u73fe\u91d1\u6d41\u3001\u878d\u8cc7\u6e20\u9053\u6216\u8cc7\u672c\u6210\u672c\uff1f\u201d<\/p>\n\n\n\n

ESRS<\/strong> \u5750\u5728 \u6b50\u6d32\u5831\u544a\u80cc\u666f<\/strong> \u800c\u4e14\u901a\u5e38\u8207\u96d9\u91cd\u91cd\u8981\u6027\u6709\u95dc\u3002\u9019\u610f\u5473\u8457\u88fd\u9020\u5546\u7684\u6b50\u6d32\u5be6\u9ad4\u4e0d\u50c5\u9700\u8981\u8003\u616e\u6c38\u7e8c\u767c\u5c55\u8b70\u984c\u5982\u4f55\u5f71\u97ff\u696d\u52d9\uff0c\u9084\u9700\u8981\u8003\u616e\u696d\u52d9\u5982\u4f55\u5f71\u97ff\u54e1\u5de5\u548c\u74b0\u5883\u3002\u5c0d\u65bc\u7e3d\u90e8\u4f4d\u65bc\u6771\u5357\u4e9e\u3001\u4f9b\u61c9\u6b50\u6d32\u5e02\u5834\u7684\u96c6\u5718\u800c\u8a00\uff0cESRS \u5c24\u5176\u91cd\u8981\uff0c\u56e0\u70ba\u5831\u544a\u7fa9\u52d9\u53ef\u80fd\u900f\u904e\u516c\u53f8\u67b6\u69cb\u3001\u4e0a\u5e02\u98a8\u96aa\u6216\u5ba2\u6236\u548c\u6bcd\u516c\u53f8\u8981\u6c42\u50b3\u905e\u3002.<\/p>\n\n\n\n

<\/span>\u7d44\u7e54\u539f\u5247\u548c\u7d50\u69cb<\/span><\/h3>\n\n\n\n

\u9019\u4e09\u500b\u7cfb\u7d71\u5728\u5efa\u69cb\u65b9\u5f0f\u4e0a\u4e5f\u5b58\u5728\u5dee\u7570\u3002 GRI \u6a19\u6e96\u63a1\u7528\u2026 \u6a21\u7d44\u5316\u7d50\u69cb<\/strong> \u8a72\u6846\u67b6\u7531\u901a\u7528\u6a19\u6e96\u3001\u884c\u696d\u6a19\u6e96\u548c\u5c08\u984c\u6a19\u6e96\u7d44\u6210\uff0c\u70ba\u88fd\u9020\u5546\u63d0\u4f9b\u4e86\u4e00\u7a2e\u5be6\u7528\u7684\u65b9\u6cd5\uff0c\u4f7f\u5176\u80fd\u5920\u6839\u64da\u516c\u53f8\u5c64\u9762\u7684\u57fa\u790e\u3001\u884c\u696d\u7279\u5b9a\u8981\u6c42\u548c\u554f\u984c\u5c64\u9762\u7684\u62ab\u9732\u8cc7\u8a0a\u4f86\u7de8\u5236\u5831\u544a\u3002\u5c0d\u65bc\u96fb\u5b50\u7522\u54c1\u88fd\u9020\u5546\u800c\u8a00\uff0c\u9019\u7a2e\u7d50\u69cb\u6709\u52a9\u65bc\u5c07\u80fd\u6e90\u3001\u8077\u696d\u5065\u5eb7\u8207\u5b89\u5168\u3001\u5ee2\u68c4\u7269\u8655\u7406\u548c\u63a1\u8cfc\u7b49\u4e3b\u984c\u6574\u5408\u5230\u4e00\u4efd\u80fd\u5920\u53cd\u6620\u5be6\u969b\u71df\u904b\u5f71\u97ff\u7684\u5831\u544a\u4e2d\u3002.<\/p>\n\n\n\n

\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u6c38\u7e8c\u767c\u5c55\u63ed\u9732\u6a19\u6e96\u67b6\u69cb\u5982\u4e0b\uff1a \u8cc7\u8a0a\u63ed\u9732\u6a19\u6e96<\/strong> IFRS S1 \u4e26\u975e\u91dd\u5c0d\u591a\u500b\u5229\u5bb3\u95dc\u4fc2\u4eba\u7684\u5ee3\u6cdb\u5831\u544a\u67b6\u69cb\uff0c\u800c\u662f\u91dd\u5c0d\u7279\u5b9a\u6c23\u5019\u56e0\u7d20\u7684\u63ed\u9732\u8981\u6c42\u3002 IFRS S1 \u898f\u5b9a\u4e86\u8207\u6c38\u7e8c\u767c\u5c55\u76f8\u95dc\u7684\u8ca1\u52d9\u8cc7\u8a0a\u7684\u4e00\u822c\u8981\u6c42\uff0c\u800c IFRS S2 \u5247\u898f\u5b9a\u4e86\u6c23\u5019\u76f8\u95dc\u7684\u63ed\u9732\u8981\u6c42\u3002\u4ee5\u88fd\u9020\u5546\u70ba\u4f8b\uff0c\u9019\u4fc3\u4f7f\u5831\u544a\u5718\u968a\u5c07\u5de5\u5ee0\u5c64\u7d1a\u7684\u80fd\u6e90\u6d88\u8017\u3001\u51b7\u5a92\u6d29\u6f0f\u548c\u4f9b\u61c9\u5546\u96c6\u4e2d\u5ea6\u98a8\u96aa\u8207\u8ca1\u52d9\u898f\u5283\u3001\u98a8\u96aa\u7ba1\u7406\u548c\u516c\u53f8\u6cbb\u7406\u63ed\u9732\u9023\u7d50\u8d77\u4f86\u3002.<\/p>\n\n\n\n

\u5728\u6b50\u6d32\uff0cESRS\uff08\u74b0\u5883\u3001\u793e\u6703\u548c\u6cbb\u7406\uff09\u9ad4\u7cfb\u66f4\u52a0\u7d30\u7dfb\u548c\u5168\u9762\uff0c\u5b83\u5305\u542b\u91dd\u5c0d\u7279\u5b9a\u4e3b\u984c\u7684\u6a19\u6e96\uff0c\u4e26\u5728\u66f4\u5ee3\u6cdb\u7684\u76e3\u7ba1\u6846\u67b6\u5167\u904b\u4f5c\u3002\u5728\u540c\u4e00\u5bb6\u516c\u53f8\u5167\u90e8\uff0cESRS\u901a\u5e38\u6703\u63a8\u52d5\u66f4\u6b63\u5f0f\u7684\u8de8\u8077\u80fd\u6d41\u7a0b\uff0c\u56e0\u70ba\u74b0\u5883\u3001\u793e\u6703\u548c\u6cbb\u7406\u76f8\u95dc\u8b70\u984c\u5fc5\u9808\u7d93\u904e\u8a55\u4f30\u3001\u8a18\u9304\uff0c\u4e26\u8207\u5831\u544a\u7bc4\u570d\u548c\u8b49\u64da\u95dc\u806f\u3002.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

<\/span>\u5be6\u8cea\u8996\u89d2\u8207\u5be6\u65bd\u80cc\u666f<\/span><\/h3>\n\n\n\n

\u5c0d\u65bc\u96fb\u5b50\u7522\u54c1\u88fd\u9020\u5546\u800c\u8a00\uff0cGRI\u53ef\u80fd\u512a\u5148\u8003\u616e\u5de5\u5ee0\u548c\u4f9b\u61c9\u5546\u7684\u71df\u904b\u5f71\u97ff\uff1bIFRS\u53ef\u80fd\u512a\u5148\u8003\u616e\u5177\u6709\u8ca1\u52d9\u5be6\u8cea\u5f71\u97ff\u7684\u6c23\u5019\u548c\u6c38\u7e8c\u6027\u98a8\u96aa\uff1b\u800cESRS\u53ef\u80fd\u8981\u6c42\u5c07\u9019\u5169\u7a2e\u89c0\u9ede\u7d50\u5408\u8d77\u4f86\u8a55\u4f30\u3002\u9019\u4e26\u4e0d\u610f\u5473\u8457\u5728\u4efb\u4f55\u60c5\u6cc1\u4e0b\uff0c\u67d0\u500b\u9ad4\u4fc2\u5c31\u300c\u66f4\u56b4\u683c\u300d\uff1b\u800c\u662f\u610f\u5473\u8457\u6bcf\u500b\u9ad4\u7cfb\u63d0\u51fa\u7684\u4e3b\u8981\u5831\u544a\u554f\u984c\u4e0d\u540c\u3002\u5c0d\u65bc\u88fd\u9020\u5546\u800c\u8a00\uff0c\u5176\u5be6\u969b\u610f\u7fa9\u986f\u800c\u6613\u898b\uff1a\u9078\u64c7\u6846\u67b6\u7684\u95dc\u9375\u4e0d\u5728\u65bc\u627e\u5230\u842c\u80fd\u7684\u201c\u8d0f\u5bb6\u201d\uff0c\u800c\u5728\u65bc\u4f7f\u5831\u544a\u908f\u8f2f\u8207\u7528\u6236\u3001\u7d50\u69cb\u548c\u5831\u544a\u80cc\u666f\u76f8\u7b26\u3002.<\/p>\n\n\n\n

<\/span>\u5be6\u8cea\u56e0\u7d20\u8207\u4f7f\u7528\u8005\u5982\u4f55\u5f71\u97ffESG\u6846\u67b6\u7684\u9078\u64c7<\/span><\/h2>\n\n\n\n

<\/span>\u8ab0\u6703\u7387\u5148\u4f7f\u7528\u9019\u4efd\u5831\u544a\uff1f<\/span><\/h3>\n\n\n\n

\u4e00\u65e6\u4f60\u4e86\u89e3\u67b6\u69cb ESG\u6846\u67b6<\/strong><\/a>, \u4e0b\u4e00\u500b\u904e\u6ffe\u5668\u662f \u4f7f\u7528\u8005\u9700\u6c42<\/strong>. \u8cb8\u6b3e\u4eba\u3001\u516c\u958b\u5e02\u5834\u6295\u8cc7\u8005\u3001\u4e3b\u8981\u5ba2\u6236\u548c\u76e3\u7ba1\u6a5f\u69cb\u63d0\u51fa\u7684\u554f\u984c\u4e26\u4e0d\u76f8\u540c\uff0c\u5373\u4fbf\u4ed6\u5011\u90fd\u60f3\u8981\u300cESG\u6578\u64da\u300d\u3002\u5c0d\u65bc\u88fd\u9020\u5546\u800c\u8a00\uff0c\u9019\u4e00\u9ede\u81f3\u95dc\u91cd\u8981\uff0c\u56e0\u70ba\u540c\u6a23\u7684\u57fa\u672c\u4e8b\u5be6\u53ef\u80fd\u9700\u8981\u6839\u64da\u5831\u544a\u7684\u95b1\u8b80\u8005\u3001\u6bd4\u8f03\u8005\u548c\u4f9d\u8cf4\u8005\u7684\u4e0d\u540c\u800c\u63a1\u7528\u4e0d\u540c\u7684\u7d44\u7e54\u65b9\u5f0f\u3002\u5be6\u969b\u4e0a\uff0c\u4f7f\u7528\u8005\u7fa4\u9ad4\u5f80\u5f80\u6bd4\u5197\u9577\u7684\u529f\u80fd\u6bd4\u8f03\u66f4\u5feb\u5730\u7e2e\u5c0f\u4e86GRI\u6a19\u6e96\u3001IFRS\u6c38\u7e8c\u767c\u5c55\u63ed\u9732\u6a19\u6e96\u548c\u6b50\u6d32\u6c38\u7e8c\u767c\u5c55\u5831\u544a\u6a19\u6e96\u4e4b\u9593\u7684\u9078\u64c7\u7bc4\u570d\u3002.<\/p>\n\n\n\n

\u53d7\u773e\u4e5f\u6703\u5f71\u97ff\u4eba\u5011\u5c0d\u5831\u544a\u6c7a\u7b56\u6548\u7528\u7684\u9810\u671f\u3002\u8ca1\u52d9\u4e3b\u5c0e\u578b\u4f7f\u7528\u8005\u901a\u5e38\u512a\u5148\u8003\u616e\u6c38\u7e8c\u6027\u8b70\u984c\u5982\u4f55\u5f71\u97ff\u4f01\u696d\u50f9\u503c\u3001\u73fe\u91d1\u6d41\u97cc\u6027\u3001\u8cc7\u672c\u652f\u51fa\u898f\u5283\u548c\u98a8\u96aa\u655e\u53e3\u3002\u800c\u66f4\u5ee3\u6cdb\u7684\u5229\u5bb3\u95dc\u4fc2\u4eba\u7fa4\u9ad4\u53ef\u80fd\u5e0c\u671b\u4e86\u89e3\u66f4\u591a\u95dc\u65bc\u54e1\u5de5\u72c0\u6cc1\u3001\u6c23\u5019\u4ee5\u5916\u7684\u74b0\u5883\u5f71\u97ff\u3001\u5c0d\u7576\u5730\u793e\u5340\u7684\u5f71\u97ff\u4ee5\u53ca\u4f9b\u61c9\u93c8\u5be6\u8e10\u7b49\u65b9\u9762\u7684\u8cc7\u8a0a\u3002\u56e0\u6b64\uff0c\u6846\u67b6\u7684\u9078\u64c7\u4e0d\u50c5\u662f\u4e00\u9805\u6c38\u7e8c\u6027\u6c7a\u7b56\uff0c\u4e5f\u662f\u4e00\u9805\u5831\u544a\u6cbb\u7406\u6c7a\u7b56\u3002.<\/p>\n\n\n\n

<\/span>\u55ae\u4e00\u7269\u8cea\u7c21\u660e\u8a9e\u8a00<\/span><\/h3>\n\n\n\n

\u55ae\u4e00\u7269\u8cea<\/strong> \u5b83\u63d0\u51fa\u4e86\u4e00\u500b\u805a\u7126\u7684\u554f\u984c\uff1a\u54ea\u4e9b\u6c38\u7e8c\u767c\u5c55\u8b70\u984c\u53ef\u80fd\u6703\u5c0d\u516c\u53f8\u7684\u8ca1\u52d9\u72c0\u6cc1\u3001\u696d\u7e3e\u3001\u878d\u8cc7\u7ba1\u9053\u6216\u9577\u671f\u50f9\u503c\u7522\u751f\u5408\u7406\u5f71\u97ff\uff1f\u5728\u9019\u7a2e\u8996\u89d2\u4e0b\uff0c\u88fd\u9020\u5546\u9996\u5148\u6703\u95dc\u6ce8\u80fd\u6e90\u50f9\u683c\u6ce2\u52d5\u3001\u78b3\u6392\u653e\u6210\u672c\u3001\u76e3\u7ba1\u98a8\u96aa\u3001\u6c23\u5019\u8b8a\u9077\u5c0d\u539f\u6599\u7684\u5f71\u97ff\uff0c\u4ee5\u53ca\u53ef\u80fd\u5c0e\u81f4\u505c\u7522\u7684\u5b89\u5168\u4e8b\u6545\u7b49\u554f\u984c\u3002\u8a31\u591a\u5718\u968a\u90fd\u5c07\u9019\u7a2e\u908f\u8f2f\u8207\u6295\u8cc7\u8005\u5c0e\u5411\u5831\u544a\uff08\u5305\u62ec\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u6c38\u7e8c\u767c\u5c55\u63ed\u9732\u6a19\u6e96\uff09\u9023\u7d50\u8d77\u4f86\u3002.<\/p>\n\n\n\n

\u6ab3\u57ce\u4e00\u5bb6\u534a\u5c0e\u9ad4\u5c01\u88dd\u5ee0\u5c31\u662f\u4e00\u500b\u5178\u578b\u7684\u4f8b\u5b50\u3002\u5982\u679c\u8a72\u516c\u53f8\u56b4\u91cd\u4f9d\u8cf4\u96fb\u7db2\u96fb\u529b\u548c\u88fd\u7a0b\u51b7\u537b\uff0c\u90a3\u9ebc\u80fd\u6e90\u4f9b\u61c9\u548c\u96fb\u50f9\u6ce2\u52d5\u5c31\u6703\u8fc5\u901f\u5c0d\u8ca1\u52d9\u7522\u751f\u91cd\u5927\u5f71\u97ff\uff0c\u56e0\u70ba\u5b83\u5011\u6703\u5f71\u97ff\u5229\u6f64\u7387\u548c\u4ea4\u8ca8\u53ef\u9760\u6027\u3002\u5982\u679c\u4e8b\u6545\u5c0e\u81f4\u505c\u7522\u3001\u8ce0\u511f\u6210\u672c\u6216\u5ba2\u6236\u4fe1\u4efb\u5ea6\u4e0b\u964d\uff0c\u90a3\u9ebc\u5de5\u4eba\u5b89\u5168\u554f\u984c\u4e5f\u6703\u5c0d\u8ca1\u52d9\u7522\u751f\u91cd\u5927\u5f71\u97ff\u3002\u4f9b\u61c9\u5546\u7684\u52de\u52d5\u689d\u4ef6\u4e5f\u53ef\u80fd\u9700\u8981\u8003\u616e\uff0c\u4f46\u4e3b\u8981\u662f\u7576\u5ba2\u6236\u5408\u7d04\u3001\u4e2d\u65b7\u98a8\u96aa\u6216\u8072\u8b7d\u98a8\u96aa\u53ef\u80fd\u5f71\u97ff\u6536\u5165\u6642\u3002.<\/p>\n\n\n\n

<\/span>\u96d9\u91cd\u5be6\u8cea\u64f4\u5927\u4e86\u7bc4\u570d<\/span><\/h3>\n\n\n\n

\u96d9\u91cd\u7269\u8cea\u6027<\/strong> \u7b2c\u4e8c\u500b\u554f\u984c\u96a8\u4e4b\u800c\u4f86\uff1a\u4e0d\u50c5\u8981\u8003\u616e\u6c38\u7e8c\u767c\u5c55\u5982\u4f55\u5f71\u97ff\u4f01\u696d\uff0c\u9084\u8981\u8003\u616e\u4f01\u696d\u5982\u4f55\u5f71\u97ff\u54e1\u5de5\u548c\u74b0\u5883\u3002\u9019\u7a2e\u66f4\u5ee3\u95ca\u7684\u8996\u89d2\u901a\u5e38\u8207\u6b50\u6d32\u6c38\u7e8c\u767c\u5c55\u5831\u544a\u6a19\u6e96\u76f8\u95dc\u806f\uff0c\u4e26\u5be6\u8cea\u5730\u6539\u8b8a\u4e86\u88fd\u9020\u5546\u95dc\u6ce8\u7684\u4e3b\u984c\u7bc4\u570d\u3002\u67d0\u500b\u4e3b\u984c\u4e4b\u6240\u4ee5\u91cd\u8981\uff0c\u53ef\u80fd\u662f\u56e0\u70ba\u5b83\u6703\u70ba\u516c\u53f8\u5e36\u4f86\u8ca1\u52d9\u98a8\u96aa\uff0c\u4e5f\u53ef\u80fd\u662f\u56e0\u70ba\u516c\u53f8\u6703\u7522\u751f\u91cd\u5927\u7684\u5916\u90e8\u5f71\u97ff\uff0c\u6216\u8005\u5169\u8005\u517c\u5177\u3002.<\/p>\n\n\n\n

\"\u8cc7\u8a0a\u5716\u8868\u6bd4\u8f03\u88fd\u9020\u5546\u5728ESG\u5831\u544a\u4e2d\u7684\u55ae\u4e00\u91cd\u8981\u6027\u548c\u96d9\u91cd\u91cd\u8981\u6027\u539f\u5247\"<\/figure>\n\n\n\n

\u5c0d\u98df\u54c1\u52a0\u5de5\u4f01\u696d\u800c\u8a00\uff0c\u5ee2\u6c34\u6392\u653e\u3001\u5305\u88dd\u5ee2\u68c4\u7269\u548c\u7576\u5730\u6c34\u8cc7\u6e90\u53d6\u7528\u7b49\u554f\u984c\uff0c\u5373\u4fbf\u5c1a\u672a\u5c0d\u8cc7\u7522\u8ca0\u50b5\u8868\u7522\u751f\u76f4\u63a5\u5f71\u97ff\uff0c\u4e5f\u53ef\u80fd\u6210\u70ba\u9700\u8981\u5831\u544a\u7684\u91cd\u9ede\u4e8b\u9805\u3002\u54e1\u5de5\u7684\u5065\u5eb7\u548c\u5b89\u5168\u56fa\u7136\u91cd\u8981\uff0c\u4f46\u8a55\u4f30\u4e5f\u9700\u8003\u616e\u516c\u53f8\u5c0d\u627f\u5305\u5546\u3001\u9031\u908a\u793e\u5340\u548c\u4e0a\u6e38\u8fb2\u696d\u4f9b\u61c9\u5546\u7684\u5f71\u97ff\u3002\u6b63\u662f\u7531\u65bc\u96d9\u91cd\u5be6\u8cea\u539f\u5247\uff0c\u8a55\u4f30\u7bc4\u570d\u5f80\u5f80\u6bd4\u55ae\u7d14\u7684\u8ca1\u52d9\u8996\u89d2\u66f4\u70ba\u5ee3\u6cdb\uff0c\u5c24\u5176\u662f\u5728\u6392\u653e\u3001\u52de\u5de5\u5be6\u8e10\u3001\u751f\u7269\u591a\u6a23\u6027\u58d3\u529b\u548c\u793e\u5340\u5f71\u97ff\u7b49\u65b9\u9762\u3002.<\/p>\n\n\n\n

<\/span>\u7ba1\u8f44\u6b0a\u6c7a\u5b9a\u54ea\u4e9b\u662f\u53ef\u9078\u7684\u3002<\/span><\/h3>\n\n\n\n

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<\/span>\u8b70\u984c\u512a\u5148\u9806\u5e8f\u61c9\u7b26\u5408\u5be6\u969b\u64cd\u4f5c\u72c0\u6cc1<\/span><\/h3>\n\n\n\n

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<\/span>\u9069\u7528\u65bc\u591a\u5ee0\u5340\u88fd\u9020\u5546\u7684\u5be6\u7528\u9078\u7528\u5de5\u4f5c\u6d41\u7a0b<\/span><\/h2>\n\n\n\n

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<\/span>\u9996\u5148\u78ba\u5b9a\u4f7f\u7528\u8005\u548c\u7ba1\u8f44\u7bc4\u570d<\/span><\/h3>\n\n\n\n

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\u5728\u9019\u500b\u968e\u6bb5\uff0c\u61c9\u6839\u64da\u5831\u544a\u53d7\u773e\u800c\u975e\u4e3b\u984c\u4f86\u5236\u5b9a\u6846\u67b6\u3002\u8ca1\u52d9\u90e8\u9580\u53ef\u4ee5\u4e3b\u5c0e\u5c0d\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u6c38\u7e8c\u767c\u5c55\u63ed\u9732\u6a19\u6e96\u7684\u89e3\u8b80\uff0c\u6c38\u7e8c\u767c\u5c55\u90e8\u9580\u53ef\u4ee5\u5354\u8abf\u5168\u7403\u5831\u544a\u5021\u8b70\u7d44\u7e54\uff08GRI\uff09\u7684\u4e3b\u984c\u8986\u84cb\u7bc4\u570d\uff0c\u800c\u6cd5\u52d9\u6216\u5408\u898f\u90e8\u9580\u53ef\u4ee5\u8ffd\u8e64\u8207\u96c6\u5718\u7d50\u69cb\u76f8\u95dc\u7684\u6b50\u6d32\u6c38\u7e8c\u767c\u5c55\u5831\u544a\u6a19\u6e96\u8981\u6c42\u3002\u6700\u7d42\u6210\u679c\u4e26\u975e\u4e00\u4efd\u5b8c\u6574\u7684\u5831\u544a\uff0c\u800c\u662f\u4e00\u5f35\u8cac\u4efb\u5730\u5716\uff0c\u6e05\u695a\u5730\u5c55\u793a\u4e86\u8ab0\u5728\u91dd\u5c0d\u54ea\u500b\u7528\u4f8b\u9032\u884c\u9078\u64c7\u3002.<\/p>\n\n\n\n

<\/span>\u8a55\u4f30\u96c6\u5718\u548c\u5de5\u5ee0\u5c64\u7d1a\u7684\u6750\u6599\u4e3b\u984c<\/span><\/h3>\n\n\n\n

\u63a5\u4e0b\u4f86\uff0c\u6e2c\u8a66\u6750\u6599\u4e3b\u984c\u5206\u70ba\u5169\u500b\u5c64\u6b21\uff1a \u5168\u4f01\u696d\u7bc4\u570d<\/strong> \u548c \u7279\u5b9a\u5730\u9ede<\/strong>. \u9019\u5bb6\u96fb\u5b50\u7522\u54c1\u88fd\u9020\u5546\u53ef\u80fd\u6703\u78ba\u5b9a\u4e00\u4e9b\u96c6\u5718\u7bc4\u570d\u5167\u7684\u8b70\u984c\uff0c\u4f8b\u5982\u7bc4\u570d 1 \u548c\u7bc4\u570d 2 \u7684\u6392\u653e\u3001\u96fb\u529b\u6d88\u8017\u3001\u5de5\u4eba\u5b89\u5168\u3001\u885d\u7a81\u7926\u7522\u76e1\u8077\u8abf\u67e5\u4ee5\u53ca\u5ee2\u6c34\u5408\u898f\u6027\uff0c\u800c\u5176\u4e2d\u4e00\u5bb6\u96fb\u934d\u5ee0\u7684\u5316\u5b78\u54c1\u8655\u7406\u98a8\u96aa\u8f03\u9ad8\uff0c\u4f46\u4e26\u975e\u6240\u6709\u5de5\u5ee0\u90fd\u9762\u81e8\u540c\u6a23\u7684\u98a8\u96aa\u3002\u5982\u679c\u8a72\u516c\u53f8\u5728\u6b50\u6d32\u7684\u5831\u544a\u6846\u67b6\u4e0b\u904b\u71df\uff0c\u96d9\u91cd\u91cd\u8981\u6027\u539f\u5247\u53ef\u80fd\u6703\u5f71\u97ff\u5831\u544a\u7bc4\u570d\uff0c\u56e0\u70ba\u71df\u904b\u5f71\u97ff\u548c\u8ca1\u52d9\u5f71\u97ff\u53ef\u80fd\u90fd\u9700\u8981\u9032\u884c\u7d50\u69cb\u5316\u5be9\u67e5\u3002.<\/p>\n\n\n\n

\u5be6\u969b\u64cd\u4f5c\u7684\u932f\u8aa4\u662f\u904e\u65e9\u5730\u5c07\u6240\u6709\u5de5\u5ee0\u7d0d\u5165\u540c\u4e00\u4efd\u6aa2\u67e5\u6e05\u55ae\u3002\u6b63\u78ba\u7684\u505a\u6cd5\u662f\u5efa\u7acb\u4e00\u500b\u4e3b\u984c\u77e9\u9663\uff0c\u5340\u5206\u901a\u7528\u6307\u6a19\u548c\u5de5\u5ee0\u7279\u5b9a\u7684\u8b49\u64da\u8981\u6c42\u3002\u9019\u6a23\u53ef\u4ee5\u4f7f\u5f8c\u7e8c\u7684\u6620\u5c04\u5de5\u4f5c\u66f4\u52a0\u6e05\u6670\uff0c\u4e26\u9632\u6b62\u74b0\u5883\u3001\u5065\u5eb7\u8207\u5b89\u5168 (EHS) \u5718\u968a\u6536\u96c6\u8207\u7279\u5b9a\u6846\u67b6\u6216\u8a2d\u65bd\u7121\u95dc\u7684\u8a18\u9304\u3002.<\/p>\n\n\n\n

<\/span>\u5730\u5716\u8b49\u64da\u3001\u6240\u6709\u8005\u548c\u539f\u59cb\u8a18\u9304<\/span><\/h3>\n\n\n\n

\u78ba\u5b9a\u4e3b\u984c\u5f8c\uff0c\u5c07\u6bcf\u9805\u63ed\u9732\u9700\u6c42\u8f49\u5316\u70ba\u53ef\u64cd\u4f5c\u7684\u8b49\u64da\u3002\u4f8b\u5982\uff0c\u5c0d\u65bc\u99ac\u4f86\u897f\u4e9e\u5de5\u5ee0\uff0c\u80fd\u6e90\u6578\u64da\u53ef\u80fd\u4f86\u81ea\u5de5\u7a0b\u90e8\u9580\u638c\u63e1\u7684\u6708\u5ea6\u516c\u7528\u4e8b\u696d\u8cec\u55ae\u548c\u5206\u9336\u8a18\u9304\uff1b\u5b89\u5168\u6578\u64da\u53ef\u80fd\u4f86\u81ea\u74b0\u5883\u3001\u5065\u5eb7\u8207\u5b89\u5168\uff08EHS\uff09\u90e8\u9580\u638c\u63e1\u7684\u4e8b\u6545\u5831\u544a\u548c\u57f9\u8a13\u8a18\u9304\uff1b\u4f9b\u61c9\u5546\u7be9\u9078\u6578\u64da\u53ef\u80fd\u4fdd\u5b58\u5728\u63a1\u8cfc\u90e8\u9580\u7684ERP\u5c0e\u51fa\u6587\u4ef6\u548c\u5df2\u7c3d\u7f72\u7684\u8072\u660e\u4e2d\u3002\u95dc\u9375\u5728\u65bc\u5c07\u6bcf\u500b\u4e3b\u984c\u8207\u6307\u5b9a\u7684\u8ca0\u8cac\u4eba\u3001\u8cc7\u6599\u4f86\u6e90\u7cfb\u7d71\u3001\u5be9\u67e5\u983b\u7387\u548c\u8a18\u9304\u683c\u5f0f\u95dc\u806f\u8d77\u4f86\u3002.<\/p>\n\n\n\n

\u6b64\u5916\uff0c\u6620\u5c04\u9084\u80fd\u6e1b\u5c11GRI\u6a19\u6e96\u3001IFRS\u6c38\u7e8c\u767c\u5c55\u63ed\u9732\u6a19\u6e96\u8207ESRS\u4e4b\u9593\u7684\u91cd\u8907\u3002\u4e00\u689d\u7528\u96fb\u91cf\u8a18\u9304\u53ef\u4ee5\u652f\u63f4\u591a\u500b\u5831\u544a\u6d41\uff0c\u4f46\u9019\u4e26\u4e0d\u610f\u5473\u8457\u9810\u8a2d\u6240\u63ed\u9732\u7684\u5167\u5bb9\u662f\u7b49\u6548\u7684\u3001\u4e00\u81f4\u7684\u6216\u5408\u898f\u7684\u3002\u6620\u5c04\u662f\u4e00\u7a2e\u5167\u90e8\u7d44\u7e54\u65b9\u6cd5\uff0c\u800c\u4e0d\u662f\u8b49\u660e\u4e00\u5957\u7b54\u6848\u5c31\u80fd\u6eff\u8db3\u6240\u6709\u8981\u6c42\u3002.<\/p>\n\n\n\n

\"\u5f9e\u5de5\u5ee0\u4f86\u6e90\u8a18\u9304\u5230\u88fd\u9020\u5546\u96c6\u4e2d\u5831\u544a\u7684ESG\u8b49\u64da\u6620\u5c04\u5de5\u4f5c\u6d41\u7a0b\"<\/figure>\n\n\n\n

<\/span>\u5efa\u7acb\u8de8\u5de5\u5ee0\u548c\u8077\u80fd\u90e8\u9580\u7684\u63a7\u5236\u6a5f\u5236<\/span><\/h3>\n\n\n\n

\u5b8c\u6210\u6d41\u7a0b\u68b3\u7406\u5f8c\uff0c\u61c9\u6b63\u5f0f\u88fd\u5b9a\u63d0\u4ea4\u3001\u5be9\u6838\u3001\u6279\u51c6\u548c\u4fdd\u5b58\u7b49\u65b9\u9762\u7684\u63a7\u5236\u63aa\u65bd\u3002\u4ee5\u67d0\u96fb\u5b50\u7522\u54c1\u88fd\u9020\u5546\u70ba\u4f8b\uff0c\u5de5\u5ee0\u5de5\u7a0b\u5e2b\u6bcf\u6708\u63d0\u4ea4\u80fd\u6e90\u6d88\u8017\u5831\u8868\uff0c\u5de5\u5ee0\u8ca1\u52d9\u90e8\u9580\u6838\u5be6\u6210\u672c\u95dc\u806f\u6027\uff0c\u74b0\u5883\u3001\u5065\u5eb7\u8207\u5b89\u5168 (EHS) \u90e8\u9580\u5be9\u6838\u4e8b\u6545\u5206\u985e\uff0c\u4f01\u696d\u53ef\u6301\u7e8c\u767c\u5c55\u90e8\u9580\u6279\u51c6\u532f\u7e3d\u8a18\u9304\u5f8c\u65b9\u53ef\u4e0a\u5831\u4f7f\u7528\u3002\u9019\u6a23\u5c31\u5efa\u7acb\u4e86\u4e00\u689d\u53ef\u8ffd\u6eaf\u7684\u93c8\u689d\uff0c\u907f\u514d\u4e86\u5e74\u672b\u8cc7\u6599\u532f\u7e3d\u7684\u6df7\u4e82\u3002.<\/p>\n\n\n\n

Jodoo<\/a><\/strong> \u73fe\u968e\u6bb5\u7684\u5be6\u65bd\u975e\u5e38\u5408\u9069\uff0c\u56e0\u70ba\u5718\u968a\u7121\u9700\u5f9e\u982d\u958b\u59cb\u5efa\u7acb\u81ea\u8a02\u7cfb\u7d71\uff0c\u5373\u53ef\u914d\u7f6e\u5de5\u5ee0\u5c08\u5c6c\u8868\u55ae\u3001\u57fa\u65bc\u89d2\u8272\u7684\u6b0a\u9650\u3001\u5be9\u6279\u6d41\u7a0b\u3001\u9644\u4ef6\u898f\u5247\u548c\u63d0\u9192\u8a08\u756b\u3002\u9019\u4e00\u9ede\u81f3\u95dc\u91cd\u8981\uff0c\u56e0\u70ba\u4e00\u500b\u6846\u67b6\u6620\u5c04\u7684\u6578\u64da\u9ede\u9700\u8981\u5728\u5de5\u5ee0\u9032\u884c\u79fb\u52d5\u7167\u7247\u53d6\u8b49\uff0c\u5728\u7e3d\u90e8\u9032\u884c\u8ca1\u52d9\u5be9\u6838\uff0c\u4e26\u5728\u5404\u500b\u8077\u80fd\u90e8\u9580\u4e4b\u9593\u5efa\u7acb\u5b8c\u6574\u7684\u5be9\u8a08\u8ffd\u8e64\u8a18\u9304\u3002.<\/p>\n\n\n\n

<\/span>\u8a18\u9304\u7406\u7531\u4e26\u4fdd\u6301\u53ef\u5be9\u67e5\u6027<\/span><\/h3>\n\n\n\n

\u6700\u5f8c\u4e00\u6b65\u662f\u8a18\u9304\u9078\u64c7\u6bcf\u500b\u6846\u67b6\u7684\u539f\u56e0\u3001\u4e3b\u984c\u7bc4\u570d\u7684\u754c\u5b9a\u3001\u6db5\u84cb\u7684\u5be6\u9ad4\u4ee5\u53ca\u8b49\u64da\u7684\u5b58\u653e\u4f4d\u7f6e\u3002\u5c0d\u65bc\u64c1\u6709\u591a\u500b\u751f\u7522\u57fa\u5730\u7684\u88fd\u9020\u5546\u800c\u8a00\uff0c\u9019\u4efd\u6c7a\u7b56\u65e5\u8a8c\u901a\u5e38\u8207\u8cc7\u6599\u672c\u8eab\u540c\u7b49\u91cd\u8981\uff0c\u56e0\u70ba\u5831\u544a\u7fa9\u52d9\u3001\u6240\u6709\u6b0a\u548c\u5de5\u5ee0\u908a\u754c\u6703\u96a8\u8457\u6642\u9593\u63a8\u79fb\u800c\u8b8a\u5316\u3002\u4e00\u4efd\u8a18\u9304\u5728\u6848\u7684\u7406\u7531\u4e5f\u6709\u52a9\u65bc\u4e0b\u4e00\u500b\u5831\u544a\u9031\u671f\u5f9e\u53ef\u63a7\u7684\u908f\u8f2f\u800c\u975e\u8a18\u61b6\u51fa\u767c\u3002.<\/p>\n\n\n\n

<\/span>\u7d50\u8ad6\uff1a\u5c07ESG\u6846\u67b6\u6c7a\u7b56\u8f49\u5316\u70ba\u53ef\u884c\u7684\u7cfb\u7d71 Jodoo<\/a><\/span><\/h2>\n\n\n\n

\u5c0d\u65bc\u88fd\u9020\u5546\u800c\u8a00\uff0c\u9078\u64c7\u4ee5\u4e0b\u5404\u9805 ESG\u6846\u67b6<\/strong><\/a> \u95dc\u9375\u4e0d\u5728\u65bc\u627e\u5230\u4e00\u500b\u901a\u7528\u7684\u6a21\u677f\uff0c\u800c\u662f\u6839\u64da\u60a8\u7684\u4f7f\u7528\u8005\u3001\u53f8\u6cd5\u7ba1\u8f44\u5340\u3001\u91cd\u8981\u8b70\u984c\u3001\u8b49\u64da\u4f86\u6e90\u548c\u63a7\u5236\u8981\u6c42\uff0c\u9078\u64c7\u5408\u9069\u7684\u5831\u544a\u65b9\u6cd5\u3002\u4e00\u500b\u9700\u8981\u5411\u6295\u8cc7\u8005\u3001\u76e3\u7ba1\u6a5f\u69cb\u3001\u5ba2\u6236\u548c\u5167\u90e8\u9818\u5c0e\u5c64\u5831\u544a\u7684\u5de5\u5ee0\u96c6\u5718\uff0c\u901a\u5e38\u9700\u8981\u4e00\u5957\u7d50\u69cb\u5316\u7684\u6a19\u6e96\u3001\u63ed\u9732\u548c\u5831\u544a\u898f\u5247\u7d44\u5408\uff0c\u800c\u4e0d\u662f\u4e00\u500b\u7c21\u5316\u7684\u55ae\u4e00\u6846\u67b6\u3002.<\/p>\n\n\n\n

\u56e0\u6b64\uff0c\u5be6\u969b\u554f\u984c\u4e0d\u50c5\u5728\u65bc\u60a8\u53c3\u8003\u54ea\u500bESG\u6846\u67b6\uff0c\u9084\u5728\u65bc\u60a8\u7684\u5de5\u5ee0\u5c07\u5982\u4f55\u6536\u96c6\u3001\u5be9\u67e5\u548c\u8ffd\u8e64\u76f8\u95dc\u8a18\u9304\u3002\u5982\u679c\u80fd\u6e90\u65e5\u8a8c\u4fdd\u5b58\u5728\u96fb\u5b50\u8868\u683c\u4e2d\uff0c\u5b89\u5168\u4e8b\u6545\u8a18\u9304\u4ecd\u505c\u7559\u5728\u7d19\u672c\u6587\u4ef6\u4e0a\uff0c\u4f9b\u61c9\u5546\u8072\u660e\u50c5\u900f\u904e\u96fb\u5b50\u90f5\u4ef6\u50b3\u905e\uff0c\u90a3\u9ebc\u5831\u544a\u54c1\u8cea\u5c31\u96e3\u4ee5\u5728\u5404\u500b\u5de5\u5ee0\u4e4b\u9593\u5be6\u73fe\u898f\u6a21\u5316\u3002\u5de5\u4f5c\u6d41\u7a0b\u8d8a\u898f\u7bc4\uff0c\u5c31\u8d8a\u5bb9\u6613\u5efa\u7acb\u53ef\u91cd\u8907\u7684ESG\u5831\u544a\u9031\u671f\u3002.<\/p>\n\n\n\n

Jodoo<\/strong><\/a> \u5b83\u53ef\u4ee5\u4f5c\u70ba\u9762\u5411\u88fd\u9020\u5718\u968a\u7684\u7121\u4ee3\u78bc\u5e73\u53f0\uff0c\u652f\u63f4\u9019\u7a2e\u71df\u904b\u6a21\u5f0f\u3002\u60a8\u53ef\u4ee5\u914d\u7f6e\u6846\u67b6\u6620\u5c04\u8868\u55ae\u3001\u57fa\u65bc\u89d2\u8272\u7684\u6b0a\u9650\u3001\u5be9\u6279\u5de5\u4f5c\u6d41\u7a0b\u3001\u63d0\u9192\u3001\u9644\u4ef6\u3001\u884c\u52d5\u8cc7\u6599\u64f7\u53d6\u3001\u5100\u8868\u677f\u548c\u96c6\u6210\uff0c\u5f9e\u800c\u4f7f\u5de5\u5ee0\u3001EHS\u3001\u63a1\u8cfc\u3001\u8ca1\u52d9\u548cIT\u5718\u968a\u80fd\u5920\u5728\u540c\u4e00\u500b\u8a18\u9304\u7cfb\u7d71\u4e2d\u5354\u540c\u5de5\u4f5c\u3002.<\/p>\n\n\n\n

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