{"id":106856,"date":"2024-03-04T10:30:00","date_gmt":"2024-03-04T03:30:00","guid":{"rendered":"https:\/\/www.xinwengao.com\/cn\/pr\/20240304103000106856"},"modified":"2024-03-05T00:25:56","modified_gmt":"2024-03-04T16:25:56","slug":"%e7%a0%94%e7%a9%b6%e6%98%be%e7%a4%ba%ef%bc%9a%e5%85%a8%e7%90%83%e5%a4%a7%e5%9e%8b%e4%bc%81%e4%b8%9a%e5%8f%af%e6%8c%81%e7%bb%ad%e6%8a%ab%e9%9c%b2%e6%8a%a5%e5%91%8a%e6%97%a5%e8%b6%8b%e6%88%90%e7%86%9f","status":"publish","type":"post","link":"https:\/\/www.xinwengao.com\/cn\/pr\/20240304103000106856","title":{"rendered":"\u7814\u7a76\u663e\u793a\uff1a\u5168\u7403\u5927\u578b\u4f01\u4e1a\u53ef\u6301\u7eed\u62ab\u9732\u62a5\u544a\u65e5\u8d8b\u6210\u719f \u4f46\u6807\u51c6\u4ecd\u788e\u7247\u5316"},"content":{"rendered":"<ul type=\"disc\">\n<li>98%\u7684\u4f01\u4e1a\u62a5\u544a\u4e86\u67d0\u79cd\u7a0b\u5ea6\u7684\u53ef\u6301\u7eed\u6027\u4fe1\u606f<\/li>\n<li>69%\u7684\u4f01\u4e1a\u5bf9\u5176\u53ef\u6301\u7eed\u6027\u62ab\u9732\u7684\u81f3\u5c11\u4e00\u90e8\u5206\u8fdb\u884c\u4e86\u4fdd\u8bc1<\/li>\n<li>\u4f01\u4e1a\u4f7f\u7528\u7684\u62a5\u544a\u6807\u51c6\u4ecd\u7136\u5b58\u5728\u788e\u7247\u5316<\/li>\n<\/ul>\n<p><p><span class=\"legendSpanClass\">\u4e0a\u6d77<\/span><span class=\"legendSpanClass\">2024\u5e743\u67084\u65e5<\/span> \/\u7f8e\u901a\u793e\/ &#8212; \u6839\u636e\u56fd\u9645\u4f1a\u8ba1\u5e08\u8054\u5408\u4f1aIFAC\u548c\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a AICPA &amp; CIMA\u4e8e2\u670822\u65e5\u5171\u540c\u53d1\u5e03\u4e86\u300a\u53ef\u6301\u7eed\u6027\u62ab\u9732\u4e0e\u4fdd\u8bc1\u72b6\u51b5\u300b\u7684\u7b2c\u56db\u4efd\u5e74\u5ea6\u62a5\u544a\uff1a\u300a<a href=\"https:\/\/www.aicpa-cima.com\/professional-insights\/download\/global-benchmarking-study-state-of-play-in-sustainability-assurance\" target=\"_blank\" rel=\"nofollow noopener\">\u5c40\u52bf\uff1a2019-2022\u5e74\u53ef\u6301\u7eed\u6027\u62ab\u9732\u548c\u4fdd\u8bc1\u7684\u72b6\u6001\u3001\u8d8b\u52bf\u548c\u5206\u6790<\/a>\u300b\u3002\u8be5\u62a5\u544a\u5206\u6790\u4e86\u5305\u62ec\u82f1\u56fd\u5728\u5185\u7684\u516d\u4e2a\u6700\u5927\u7279\u8272\u53f8\u6cd5\u8f96\u533a\u7684100\u5bb6\u6700\u5927\u516c\u53f8\u548c\u5176\u4ed616\u4e2a\u53f8\u6cd5\u8f96\u533a\u768450\u5bb6\u6700\u5927\u516c\u53f8\u76842022\u5e74\u62ab\u9732\u60c5\u51b5\u3002<\/p>\n<p>\u8c03\u67e5\u663e\u793a\uff0c\u5168\u7403\u5927\u578b\u4f01\u4e1a\u5728\u62a5\u544a\u53ef\u6301\u7eed\u6027\u6570\u636e\u548c\u83b7\u5f97\u8fd9\u4e9b\u6570\u636e\u7684\u4fdd\u8bc1\u65b9\u9762\u6301\u7eed\u53d6\u5f97\u8fdb\u5c55\uff0c\u4e14\u517c\u5177\u5bf9\u8fd9\u4e9b\u62ab\u9732\u8fdb\u884c\u4e86\u66f4\u5e7f\u6cdb\u7684\u4fdd\u8bc1\u7684\u80fd\u529b\uff0c\u4f46\u968f\u7740\u53ef\u6301\u7eed\u6027\u62a5\u544a\u4ece\u81ea\u613f\u884c\u4e3a\u5411\u5fc5\u987b\u884c\u4e3a\u7684\u8f6c\u53d8\uff0c\u9700\u8981\u66f4\u591a\u65b9\u9762\u7684\u652f\u6301\u548c\u4e0d\u65ad\u8fdb\u6b65\u3002<\/p>\n<p>\u5168\u7403\u8303\u56f4\u5185\uff0c98%\u7684\u516c\u53f8\u57282022\u5e74\u62a5\u544a\u4e86\u4e00\u5b9a\u7a0b\u5ea6\u7684\u53ef\u6301\u7eed\u6027\u7ec6\u8282\uff0c69%\u7684\u516c\u53f8\u81f3\u5c11\u5bf9\u90e8\u5206\u53ef\u6301\u7eed\u6027\u62ab\u9732\u8fdb\u884c\u4e86\u4fdd\u8bc1\u3002\u8fd9\u4e9b\u6570\u5b57\u6bd42019\u5e74\uff08\u8be5\u62a5\u544a\u9996\u6b21\u6db5\u76d6\u7684\u5e74\u4efd\uff0991%\u7684\u53ef\u6301\u7eed\u6027\u62a5\u544a\u548c51%\u7684\u4fdd\u8bc1\u6709\u6240\u589e\u52a0\u3002<\/p>\n<p>&quot;\u62a5\u544a\u7684\u4fe1\u606f\u8d8a\u6765\u8d8a\u591a\uff0c\u8d8a\u6765\u8d8a\u591a\u7684\u4fe1\u606f\u5f97\u5230\u4e86\u4fdd\u8bc1\u3002\u968f\u7740\u5168\u7403\u8303\u56f4\u5185\u66f4\u591a\u7684\u6cd5\u89c4\u51fa\u53f0\uff0c\u6211\u4eec\u9884\u8ba1\u516c\u53f8\u5c06\u4f1a\u4ee5\u66f4\u9ad8\u8d28\u91cf\u7684\u62a5\u544a\u4f5c\u51fa\u56de\u5e94\uff0c&quot;AICPA\uff06CIMA\u7684\u9ad8\u7ea7\u4e3b\u7ba1\u3001\u5ba1\u8ba1\u4e0e\u54a8\u8be2\u521b\u65b0\u90e8\u95e8\u7684\u4e3b\u4efbAmi Beers\uff0cCPA\uff0cCGMA\u8868\u793a\u3002<\/p>\n<p>\u5c3d\u7ba1\u968f\u7740\u56fd\u9645\u53ef\u6301\u7eed\u6027\u6807\u51c6\u59d4\u5458\u4f1a\uff08ISSB\uff09\u53ef\u6301\u7eed\u6027\u6807\u51c6\u548c\u6b27\u76df\u4f01\u4e1a\u53ef\u6301\u7eed\u6027\u62a5\u544a\u6307\u4ee4\u4ee5\u53ca\u9884\u671f\u7684\u7f8e\u56fd\u8bc1\u5238\u4ea4\u6613\u59d4\u5458\u4f1a\u6c14\u5019\u89c4\u5219\u7684\u53d1\u5e03\uff0c\u6570\u5b57\u671d\u7740\u6b63\u786e\u7684\u65b9\u5411\u53d1\u5c55\uff0c\u4f46\u5176\u4ed6\u6570\u5b57\u63ed\u793a\u4e86\u9762\u5bf9\u4e0d\u65ad\u589e\u52a0\u7684\u6cd5\u89c4\u8fd8\u6709\u5f88\u591a\u5de5\u4f5c\u9700\u8981\u505a\u3002\u79ef\u6781\u7684\u4e00\u9762\u662f\uff0c\u7814\u7a76\u53d1\u73b0\u8d85\u8fc7\u4e00\u534a\u7684\u4f01\u4e1a\u5df2\u7ecf\u5f00\u59cb\u4f7f\u7528\u53ef\u6301\u7eed\u6027\u4f1a\u8ba1\u6807\u51c6\u59d4\u5458\u4f1a\uff08SASB\uff09\u6807\u51c6\u548c\u4e0e\u6c14\u5019\u76f8\u5173\u91d1\u878d\u62ab\u9732\u4efb\u52a1\u7ec4\uff08TCFD\uff09\u6846\u67b6\uff0c\u8fd9\u5c06\u6709\u52a9\u4e8e\u4ed6\u4eec\u8fc7\u6e21\u5230\u53bb\u5e74\u53d1\u5e03\u7684\u56fd\u9645\u53ef\u6301\u7eed\u6027\u6807\u51c6\u59d4\u5458\u4f1a\uff08ISSB\uff09\u6807\u51c6\u3002<\/p>\n<p>\u62a5\u544a\u6307\u51fa\uff1a&quot;\u53ef\u6301\u7eed\u6027\u62ab\u9732\u7684\u76ee\u6807\u5fc5\u987b\u662f\u4e0e\u8d22\u52a1\u62a5\u544a\u76f8\u5ab2\u7f8e\u7684\u4fe1\u606f\uff0c\u5305\u62ec\u51c6\u5907\u8fd9\u4e9b\u4fe1\u606f\u7684\u6d41\u7a0b\u3002<b>\u6211\u4eec\u76f8\u4fe1\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u5c06\u5728\u5b9e\u73b0\u53ef\u6bd4\u8f83\u3001\u53ef\u9760\u3001\u53ef\u4fe1\u8d56\u7684\u53ef\u6301\u7eed\u6027\u62a5\u544a\u4ee5\u53ca\u5bf9\u5176\u8fdb\u884c\u4fdd\u8bc1\u65b9\u9762\u53d1\u6325\u91cd\u8981\u4f5c\u7528\u3002<\/b>&quot;<\/p>\n<p>&quot;\u5c3d\u7ba1\u6211\u4eec\u6b63\u5728\u671d\u7740\u666e\u904d\u63a5\u53d7\u7684\u5168\u7403\u6807\u51c6\u8fc8\u8fdb\uff0c\u4f46\u4ecd\u670987%\u7684\u4f01\u4e1a\u7ee7\u7eed\u4f7f\u7528\u4e0d\u540c\u7684\uff0c\u6216\u8005\u8bf4\u6df7\u5408\u7684\u6807\u51c6\u548c\u6846\u67b6\u8fdb\u884c\u62a5\u544a\uff0c&quot;IFAC\u53ef\u6301\u7eed\u53d1\u5c55\u3001\u653f\u7b56\u4e0e\u76d1\u7ba1\u4e8b\u52a1\u4e3b\u7ba1David Madon\u8868\u793a\uff0c&quot;\u8fd9\u4f7f\u5f97\u6295\u8d44\u8005\u548c\u8d37\u6b3e\u4eba\u4e0d\u592a\u5bb9\u6613\u83b7\u53d6\u5230\u4e00\u81f4\u7684\u3001\u53ef\u6bd4\u8f83\u7684\u548c\u9ad8\u8d28\u91cf\u7684\u53ef\u6301\u7eed\u6027\u4fe1\u606f\u3002&quot;<\/p>\n<p><b>\u53e6\u5916\uff0c\u8be5\u7814\u7a76\u62a5\u544a\u7684\u91cd\u70b9\u8fd8\u5305\u62ec\uff1a<\/b><\/p>\n<ul type=\"disc\">\n<li>\u72ec\u7acb\u7684\u53ef\u6301\u7eed\u6027\u62a5\u544a\u7684\u4f7f\u7528\u7387\u5728\u8fc7\u53bb\u4e09\u5e74\u4e0b\u964d\u4e8627\u4e2a\u767e\u5206\u70b9\u3002\u4ec5\u670930%\u7684\u4f01\u4e1a\u57282022\u5e74\u4f7f\u7528\u4e86\u72ec\u7acb\u7684\u53ef\u6301\u7eed\u6027\u62a5\u544a\u3002\u8fd9\u4e00\u60c5\u51b5\u8bf4\u660e\uff0c\u8be5\u4fe1\u606f\u8d8a\u6765\u8d8a\u591a\u5730\u5305\u542b\u5728\u516c\u53f8\u7684\u5e74\u5ea6\u6216\u7efc\u5408\u62a5\u544a\u4e2d\u3002<\/li>\n<li>69%\u7684\u4f01\u4e1a\u5bf9\u5176\u53ef\u6301\u7eed\u6027\u62ab\u9732\u7684\u81f3\u5c11\u4e00\u90e8\u5206\u8fdb\u884c\u4e86\u4fdd\u8bc1\uff0c\u6bd4\u53bb\u5e74\u63d0\u9ad8\u4e865\u4e2a\u767e\u5206\u70b9\uff0c\u6bd42019\u5e74\u63d0\u9ad8\u4e8618\u4e2a\u767e\u5206\u70b9\u3002\u4fdd\u8bc1\u8303\u56f4\u867d\u7136\u6269\u5927\u4e86\uff0c\u4f46\u603b\u4f53\u4e0a\u4ecd\u7136\u6709\u9650\u3002<\/li>\n<li>\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\uff08\u975e\u987e\u95ee\u65b9\u6216\u5176\u4ed6\u7684\u540c\u7c7b\u670d\u52a1\u63d0\u4f9b\u8005\uff09\u5904\u7406\u4e862022\u5e74\u4e0e\u53ef\u6301\u7eed\u6027\u76f8\u5173\u768458%\u7684\u4fdd\u8bc1\u4e1a\u52a1\u3002<\/li>\n<\/ul>\n<p><b>\u82f1\u56fd\u7684\u73b0\u72b6<\/b><\/p>\n<p>\u8be5\u7814\u7a76\u4e2d\u7684\u6bcf\u4e00\u5bb6\u82f1\u56fd\u516c\u53f8\u90fd\u57282022\u5e74\u62a5\u544a\u4e86\u53ef\u6301\u7eed\u6027\uff0c84%\u7684\u516c\u53f8\u83b7\u5f97\u4e86\u4e00\u4e9b\u4fdd\u8bc1\uff0c\u800c2019\u5e74\u8fd9\u4e00\u6bd4\u4f8b\u4e3a55%\u3002\u5728\u53c2\u4e0e\u7814\u7a76\u768422\u4e2a\u53f8\u6cd5\u8f96\u533a\u4e2d\uff0c\u82f1\u56fd\u516c\u53f8\u5728\u4f7f\u7528\u5ba1\u8ba1\u516c\u53f8\u8fdb\u884c\u53ef\u6301\u7eed\u6027\u5de5\u4f5c\u65b9\u9762\u7684\u6bd4\u4f8b\u6392\u540d\u7b2c\u56db\uff0c\u4f4642%\u7684\u6bd4\u4f8b\u6bd4\u4e0a\u4e00\u5e74\u768436%\u6709\u6240\u63d0\u9ad8\u3002<\/p>\n<p>\u57282021\u5e74\uff0c57%\u7684\u82f1\u56fd\u516c\u53f8\u901a\u8fc7\u72ec\u7acb\u62a5\u544a\u8fdb\u884c\u53ef\u6301\u7eed\u6027\u62ab\u9732\uff0c\u800c\u57282022\u5e74\uff0c\u53ea\u67093%\u8fd9\u6837\u505a\u3002\u4e3a\u4ec0\u4e48\u4f1a\u51fa\u73b0\u5982\u6b64\u5de8\u5927\u7684\u53d8\u5316\uff1f\u56e0\u4e3a\u4e00\u9879\u4e8e2022\u5e74\u751f\u6548\u7684\u5bf92006\u5e74\u516c\u53f8\u6cd5\u7684\u4fee\u6b63\u6848\u8981\u6c42\u516c\u53f8\u5728\u5176\u5e74\u5ea6\u62a5\u544a\u4e2d\u5305\u542b&quot;\u4e0e\u6c14\u5019\u76f8\u5173\u7684\u8d22\u52a1\u62ab\u9732&quot;\u3002<\/p>\n<p>\u8fd9\u4e5f\u89e3\u91ca\u4e86\u4e3a\u4ec0\u4e48\u82f1\u56fd\u516c\u53f8\u57282022\u5e74\u7b7e\u7f72\u53ef\u6301\u7eed\u6027\u5ba1\u8ba1\u4e0e\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e4b\u95f4\u7684\u5e73\u5747\u65f6\u95f4\u4ec5\u4e3a9\u5929\uff0c\u800c\u5168\u7403\u5e73\u5747\u65f6\u95f4\u7ea6\u4e3a\u4e00\u4e2a\u534a\u6708\u3002<\/p>\n<p><b>\u5168\u7403\u8303\u56f4<\/b><\/p>\n<p>\u57282022\u5e74\u8fdb\u884c\u67d0\u4e9b\u53ef\u6301\u7eed\u6027\u62ab\u9732\u768498%\u7684\u516c\u53f8\u4e2d\uff0c97%\u5728\u7814\u7a76\u6db5\u76d6\u7684\u56db\u4e2a\u7c7b\u522b\u2014\u2014\u6e29\u5ba4\u6c14\u4f53\u6392\u653e\uff08GHG\uff09\uff1b\u5176\u4ed6\u73af\u5883\uff1b\u793e\u4f1a\uff1b\u548c\u6cbb\u7406\u2014\u2014\u4e2d\u62ab\u9732\u4e86\u6570\u636e\u3002\u4e24\u5e74\u6765\uff0c\u8fd9\u4e00\u6bd4\u4f8b\u5df2\u7ecf\u4ece89%\u4e0a\u5347\u81f3\u4e8697%\u3002<\/p>\n<p>\u867d\u7136\u5728\u5404\u65b9\u9762\u83b7\u5f97\u4e00\u5b9a\u7a0b\u5ea6\u4fdd\u8bc1\u7684\u516c\u53f8\u6bd4\u4f8b\u4e3a69%\uff0c\u4f46\u670998%\u7684\u62a5\u544a\u6e29\u5ba4\u6c14\u4f53\u6392\u653e\u7684\u516c\u53f8\u83b7\u5f97\u4e86\u4fdd\u8bc1\u3002<\/p>\n<p>\u5728\u4f7f\u7528\u5ba1\u8ba1\u516c\u53f8\u6267\u884c\u4e0e\u53ef\u6301\u7eed\u6027\u76f8\u5173\u7684\u5de5\u4f5c\u7684\u516c\u53f8\u4e2d\uff0c73%\u9009\u62e9\u4e86\u4ed6\u4eec\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5e08\u3002<\/p>\n<p>CPA, CGMA, AICPA &amp; CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u516c\u5171\u4f1a\u8ba1\u9996\u5e2d\u6267\u884c\u5b98Susan Coffey\u8868\u793a\uff1a&quot;<b>\u5f53\u516c\u53f8\u9009\u62e9\u4f1a\u8ba1\u516c\u53f8\u8fdb\u884c\u53ef\u6301\u7eed\u6027\u4fdd\u8bc1\u65f6\uff0c\u4ed6\u4eec\u66f4\u6709\u53ef\u80fd\u9009\u62e9\u4e0e\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u76f8\u540c\u7684\u516c\u53f8\u3002\u56e0\u4e3a\u5bf9\u53ef\u6301\u7eed\u6027\u62ab\u9732\u7684\u4fe1\u5fc3\u548c\u53ef\u9760\u6027\u5e94\u4e0e\u8d22\u52a1\u4fe1\u606f\u76f8\u540c\uff0c\u6211\u4eec\u9884\u8ba1\u66f4\u591a\u7684\u516c\u53f8\u5c06\u610f\u8bc6\u5230\u4f1a\u8ba1\u516c\u53f8\u6700\u9002\u5408\u6267\u884c\u8fd9\u9879\u5173\u952e\u5de5\u4f5c\u3002<\/b>&quot;<\/p>\n<p><b>\u5173\u4e8e\u8be5\u7814\u7a76<\/b><\/p>\n<p>IFAC\u548cAICPA &amp; CIMA\u643a\u624b\u5408\u4f5c\uff0c\u901a\u8fc7\u6536\u96c6\u5305\u542b22\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533aESG\u4fe1\u606f\u7684\u62a5\u544a\u6765\u4e86\u89e3\u5168\u7403\u8303\u56f4\u5185\u7684\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\uff08ESG\uff09\u62a5\u544a\u548c\u4fdd\u8bc1\u5b9e\u8df5\u3002\u672c\u6b21\u8c03\u67e5\u4e00\u5171\u5ba1\u67e5\u4e861400\u5bb6\u516c\u53f8\uff0c\u6bcf\u4e2a\u6700\u5927\u7684\u516d\u4e2a\u7ecf\u6d4e\u4f53\u5404\u5ba1\u67e5100\u5bb6\uff0c\u5728\u5176\u4f59\u768416\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u5404\u5ba1\u67e5\u4e86\u517150\u5bb6\u516c\u53f8\u3002\u76ee\u524d\u7684\u62a5\u544a\u5305\u62ec2019\u5e74\u81f32022\u5e74\u7684\u6570\u636e\u3002<\/p>\n<p>\u5b8c\u6574\u7684\u65b9\u6cd5\u5b66\u53ef\u5728<a href=\"https:\/\/www.aicpa-cima.com\/professional-insights\/download\/global-benchmarking-study-state-of-play-in-sustainability-assurance\" target=\"_blank\" rel=\"nofollow noopener\">\u8be5\u7814\u7a76<\/a>\u4e2d\u627e\u5230\u3002<\/p>\n<p><b>\u76f8\u5173\u4fe1\u606f\uff1a<\/b><\/p>\n<p><b>AICPA &amp; CIMA<\/b><b>\u6210\u4e3a<\/b><b>IFRS<\/b><b>\u57fa\u91d1\u4f1a\u6846\u67b6\u6210\u5458<\/b>&nbsp;<b>\u63a8\u52a8\u53ef\u6301\u7eed\u6027\u62ab\u9732\u6807\u51c6\u5b9e\u65bd<\/b><\/p>\n<p><span id=\"spanHghlt3228\">\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a<\/span>AICPA &amp; CIMA \u8fd1\u65e5\u5ba3\u5e03\uff0c\u5df2\u6210\u4e3a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u57fa\u91d1\u4f1a\uff0c\u5373IFRS\u57fa\u91d1\u4f1a\uff0c<a href=\"https:\/\/www.ifrs.org\/use-around-the-world\/partnership-framework-for-capacity-building\/\" target=\"_blank\" rel=\"nofollow noopener\">\u4f19\u4f34\u5173\u7cfb\u6846\u67b6<\/a>\u7684\u6210\u5458\uff0c\u5e76\u6210\u4e3a\u8be5\u6807\u51c6\u5236\u5b9a\u7ec4\u7ec7<a href=\"https:\/\/www.ifrs.org\/sustainability\/knowledge-hub\/\" target=\"_blank\" rel=\"nofollow noopener\">\u77e5\u8bc6\u4e2d\u5fc3<\/a>\u7684\u8d21\u732e\u8005\u3002\u8fd9\u4e24\u9879\u4e3e\u63aa\u65e8\u5728\u63d0\u9ad8\u5168\u7403\u5bf9IFRS\u53ef\u6301\u7eed\u6027\u62ab\u9732\u6807\u51c6\u7684\u8ba4\u8bc6\uff0c\u8fdb\u800c\u652f\u6301\u5176\u5b9e\u65bd\u3002<\/p>\n<p>&quot;IFRS\u57fa\u91d1\u4f1a\u6b63\u5728\u4e0e\u5168\u7403\u5404\u7ec4\u7ec7\u5408\u4f5c\uff0c\u4ee5\u5efa\u7acb\u5e02\u573a\u51c6\u5907\u5de5\u4f5c\uff0c\u5e76\u652f\u6301\u516c\u53f8\u548c\u5176\u4ed6\u5229\u76ca\u76f8\u5173\u65b9\u5bf9IFRS\u53ef\u6301\u7eed\u6027\u62ab\u9732\u6807\u51c6\u7684\u5b9e\u65bd\uff0c&quot;IFRS\u57fa\u91d1\u4f1a\u6218\u7565\u4e8b\u52a1\u548c\u80fd\u529b\u5efa\u8bbe\u4e3b\u7ba1Mardi McBrien\u8868\u793a\uff0c&quot;\u6211\u4eec\u5f88\u9ad8\u5174\u4e0eAICPA &amp; CIMA\u5c55\u5f00\u5408\u4f5c\uff0c\u4e0e\u2018\u53ef\u6301\u7eed\u6027\u62ab\u9732\u62a5\u544a\u2018\u76f8\u5173\u7684\u80fd\u529b\u5728\u516c\u4f1a\u4f1a\u5458\u548c\u6210\u5458\u4e2d\u7684\u5efa\u7acb\u5341\u5206\u5fc5\u8981\u3002&quot;<\/p>\n<p>IFRS\u57fa\u91d1\u4f1a\u300a\u4f19\u4f34\u5173\u7cfb\u6846\u67b6\u300b\u4e8e2022\u5e74\u5e95\u7684\u7b2c27\u6b21\u6c14\u5019\u53d8\u5316\u5927\u4f1a\u4e0a\u6210\u7acb\uff0c\u65e8\u5728\u5e73\u6ed1\u5168\u7403\u53ef\u6301\u7eed\u6027\u62ab\u9732\u8981\u6c42\u7684\u5b9e\u65bd\u3002\u8d85\u8fc735\u4e2a\u79c1\u8425\u548c\u516c\u5171\u7ec4\u7ec7\u5df2\u6210\u4e3a\u5176\u7f51\u7edc\u7684\u4e00\u90e8\u5206\u3002&quot;\u77e5\u8bc6\u4e2d\u5fc3&quot;\u5219\u4e8e2023\u5e74\u5e95\u7684\u7b2c28\u6b21\u6c14\u5019\u53d8\u5316\u5927\u4f1a\u4e0a\u542f\u52a8\uff0c\u662f\u5173\u4e8e\u53ef\u6301\u7eed\u6027\u62ab\u9732\u6807\u51c6\u7684\u601d\u60f3\u8f93\u51fa\u3001\u8c03\u67e5\u548c\u62a5\u544a\u7684\u5728\u7ebf\u77e5\u8bc6\u5e93\u3002<\/p>\n<p>\u53bb\u5e74\u590f\u5929\uff0cIFRS\u57fa\u91d1\u4f1a\u7684\u56fd\u9645\u53ef\u6301\u7eed\u6027\u6807\u51c6\u59d4\u5458\u4f1a\uff08ISSB\uff09\u53d1\u5e03\u4e86\u4e24\u9879\u6807\u51c6\uff0c\u5373IFRS S1\u548cIFRS S2\uff0c\u65e8\u5728\u6784\u6210\u5168\u7403\u53ef\u6301\u7eed\u6027\u62ab\u9732\u7684\u57fa\u7ebf\u3002\u4e0e\u6b64\u5bf9\u5e94\u7684\u662f\uff0c\u6ce8\u518c\u4f1a\u8ba1\u5e08\u548c\u7ba1\u7406\u4f1a\u8ba1\u5e08\u5728\u8fd9\u4e9b\u89c4\u5219\u7684\u56fd\u9645\u5b9e\u65bd\u4ee5\u53ca\u6b27\u6d32\u53ef\u6301\u7eed\u6027\u62a5\u544a\u6807\u51c6\u3001\u52a0\u5dde\u6700\u65b0\u7684\u6c14\u5019\u98ce\u9669\u62ab\u9732\u89c4\u5219\u548c\u7f8e\u56fd\u8bc1\u5238\u4ea4\u6613\u59d4\u5458\u4f1a\u6700\u7ec8\u63a8\u51fa\u5176\u6700\u7ec8\u6c14\u5019\u98ce\u9669\u62ab\u9732\u6807\u51c6\u65b9\u9762\u5c06\u53d1\u6325\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002<\/p>\n<p>\u516c\u4f1aESG\u5168\u7403\u8d1f\u8d23\u4ebaJeremy Osborn\u535a\u58eb\u8ba4\u4e3a:&quot;AICPA &amp; CIMA\u5f88\u9ad8\u5174\u4e0eIFRS\u57fa\u91d1\u4f1a\u5408\u4f5c\uff0c\u8fd9\u7a81\u663e\u4e86\u8d44\u672c\u5e02\u573a\u9700\u8981\u4e00\u81f4\u7684\u3001\u53ef\u6bd4\u8f83\u7684\u548c\u9ad8\u8d28\u91cf\u7684\u53ef\u6301\u7eed\u6027\u4fe1\u606f\u3002&quot;<\/p>\n<p>\u53e6\u5916\uff0cAICPA &amp; CIMA\u5df2\u7ecf\u8fde\u7eed\u4e24\u5e74\u5bf9&quot;<a href=\"https:\/\/www.ifrs.org\/news-and-events\/events\/2024\/february\/ifrs-sustainability-symposium\/\" target=\"_blank\" rel=\"nofollow noopener\">IFRS\u53ef\u6301\u7eed\u6027\u7814\u8ba8\u4f1a<\/a>&quot;\u8fdb\u884c\u652f\u6301\u548c\u8d5e\u52a9\uff0c\u8fd9\u8bf4\u660e\uff1a<\/p>\n<ul type=\"disc\">\n<li>AICPA &amp; CIMA\u957f\u671f\u4ee5\u6765\u5bf9\u6574\u5408\u62a5\u544a\u3001\u6574\u5408\u601d\u7ef4\u548c\u53ef\u6301\u7eed\u6027\u62ab\u9732\u6807\u51c6\u7684\u652f\u6301<\/li>\n<li>\u516c\u4f1a\u4f1a\u5458\u5728\u51c6\u5907\u53ef\u6301\u7eed\u6027\u62ab\u9732\u4fe1\u606f\u5e76\u5bf9\u5176\u8fdb\u884c\u4fdd\u8bc1\u65b9\u9762\u7684\u5173\u952e\u4f5c\u7528<\/li>\n<li>\u4f1a\u8ba1\u884c\u4e1a\u5c06\u4f1a\u4e0d\u65ad\u53d1\u5c55\u9769\u65b0\uff0c\u4ee5\u6ee1\u8db3\u5229\u76ca\u76f8\u5173\u8005\u5728\u5f53\u524d\u548c\u672a\u6765\u7684\u4e13\u4e1a\u9700\u6c42<\/li>\n<\/ul>\n<p>\u5173\u4e8eAICPA &amp; CIMA \u5176\u4ed6\u4e0e\u53ef\u6301\u7eed\u53d1\u5c55\u3001\u73af\u5883\u548c\u793e\u4f1a\u76f8\u5173\u7684\u5de5\u4f5c\u548c\u5185\u5bb9\uff0c\u60a8\u8fd8\u53ef\u4ee5\u67e5\u9605&nbsp;<a href=\"https:\/\/www.aicpa-cima.com\/topic\/sustainability-esg\" target=\"_blank\" rel=\"nofollow noopener\">aicpa-cima.com\/esg<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>98%\u7684\u4f01\u4e1a\u62a5\u544a\u4e86\u67d0\u79cd\u7a0b\u5ea6\u7684\u53ef\u6301\u7eed\u6027\u4fe1\u606f 69%\u7684\u4f01\u4e1a\u5bf9\u5176\u53ef\u6301\u7eed\u6027\u62ab\u9732\u7684\u81f3\u5c11\u4e00\u90e8\u5206\u8fdb\u884c\u4e86\u4fdd\u8bc1 \u4f01\u4e1a\u4f7f\u7528\u7684\u62a5\u544a\u6807\u51c6\u4ecd\u7136\u5b58\u5728\u788e\u7247\u5316 \u4e0a\u6d772024\u5e743\u67084\u65e5 \/\u7f8e\u901a\u793e\/ &#8212; \u6839\u636e\u56fd\u9645\u4f1a\u8ba1\u5e08\u8054\u5408\u4f1aIFAC\u548c\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a AICPA &amp; 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CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u516c\u5171\u4f1a\u8ba1\u9996\u5e2d\u6267\u884c\u5b98Susan Coffey\u8868\u793a\uff1a&quot;\u5f53\u516c\u53f8\u9009\u62e9\u4f1a\u8ba1\u516c\u53f8\u8fdb\u884c\u53ef\u6301\u7eed\u6027\u4fdd\u8bc1\u65f6\uff0c\u4ed6\u4eec\u66f4\u6709\u53ef\u80fd\u9009\u62e9\u4e0e\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u76f8\u540c\u7684\u516c\u53f8\u3002\u56e0\u4e3a\u5bf9\u53ef\u6301\u7eed\u6027\u62ab\u9732\u7684\u4fe1\u5fc3\u548c\u53ef\u9760\u6027\u5e94\u4e0e\u8d22\u52a1\u4fe1\u606f\u76f8\u540c\uff0c\u6211\u4eec\u9884\u8ba1\u66f4\u591a\u7684\u516c\u53f8\u5c06\u610f\u8bc6\u5230\u4f1a\u8ba1\u516c\u53f8\u6700\u9002\u5408\u6267\u884c\u8fd9\u9879\u5173\u952e\u5de5\u4f5c\u3002&quot; \u5173\u4e8e\u8be5\u7814\u7a76 IFAC\u548cAICPA &amp; CIMA\u643a\u624b\u5408\u4f5c\uff0c\u901a\u8fc7\u6536\u96c6\u5305\u542b22\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533aESG\u4fe1\u606f\u7684\u62a5\u544a\u6765\u4e86\u89e3\u5168\u7403\u8303\u56f4\u5185\u7684\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\uff08ESG\uff09\u62a5\u544a\u548c\u4fdd\u8bc1\u5b9e\u8df5\u3002\u672c\u6b21\u8c03\u67e5\u4e00\u5171\u5ba1\u67e5\u4e861400\u5bb6\u516c\u53f8\uff0c\u6bcf\u4e2a\u6700\u5927\u7684\u516d\u4e2a\u7ecf\u6d4e\u4f53\u5404\u5ba1\u67e5100\u5bb6\uff0c\u5728\u5176\u4f59\u768416\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u5404\u5ba1\u67e5\u4e86\u517150\u5bb6\u516c\u53f8\u3002\u76ee\u524d\u7684\u62a5\u544a\u5305\u62ec2019\u5e74\u81f32022\u5e74\u7684\u6570\u636e\u3002 \u5b8c\u6574\u7684\u65b9\u6cd5\u5b66\u53ef\u5728\u8be5\u7814\u7a76\u4e2d\u627e\u5230\u3002 \u76f8\u5173\u4fe1\u606f\uff1a AICPA &amp; CIMA\u6210\u4e3aIFRS\u57fa\u91d1\u4f1a\u6846\u67b6\u6210\u5458&nbsp;\u63a8\u52a8\u53ef\u6301\u7eed\u6027\u62ab\u9732\u6807\u51c6\u5b9e\u65bd \u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1aAICPA &amp; CIMA \u8fd1\u65e5\u5ba3\u5e03\uff0c\u5df2\u6210\u4e3a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u57fa\u91d1\u4f1a\uff0c\u5373IFRS\u57fa\u91d1\u4f1a\uff0c\u4f19\u4f34\u5173\u7cfb\u6846\u67b6\u7684\u6210\u5458\uff0c\u5e76\u6210\u4e3a\u8be5\u6807\u51c6\u5236\u5b9a\u7ec4\u7ec7\u77e5\u8bc6\u4e2d\u5fc3\u7684\u8d21\u732e\u8005\u3002\u8fd9\u4e24\u9879\u4e3e\u63aa\u65e8\u5728\u63d0\u9ad8\u5168\u7403\u5bf9IFRS\u53ef\u6301\u7eed\u6027\u62ab\u9732\u6807\u51c6\u7684\u8ba4\u8bc6\uff0c\u8fdb\u800c\u652f\u6301\u5176\u5b9e\u65bd\u3002 &quot;IFRS\u57fa\u91d1\u4f1a\u6b63\u5728\u4e0e\u5168\u7403\u5404\u7ec4\u7ec7\u5408\u4f5c\uff0c\u4ee5\u5efa\u7acb\u5e02\u573a\u51c6\u5907\u5de5\u4f5c\uff0c\u5e76\u652f\u6301\u516c\u53f8\u548c\u5176\u4ed6\u5229\u76ca\u76f8\u5173\u65b9\u5bf9IFRS\u53ef\u6301\u7eed\u6027\u62ab\u9732\u6807\u51c6\u7684\u5b9e\u65bd\uff0c&quot;IFRS\u57fa\u91d1\u4f1a\u6218\u7565\u4e8b\u52a1\u548c\u80fd\u529b\u5efa\u8bbe\u4e3b\u7ba1Mardi McBrien\u8868\u793a\uff0c&quot;\u6211\u4eec\u5f88\u9ad8\u5174\u4e0eAICPA &amp; CIMA\u5c55\u5f00\u5408\u4f5c\uff0c\u4e0e\u2018\u53ef\u6301\u7eed\u6027\u62ab\u9732\u62a5\u544a\u2018\u76f8\u5173\u7684\u80fd\u529b\u5728\u516c\u4f1a\u4f1a\u5458\u548c\u6210\u5458\u4e2d\u7684\u5efa\u7acb\u5341\u5206\u5fc5\u8981\u3002&quot; IFRS\u57fa\u91d1\u4f1a\u300a\u4f19\u4f34\u5173\u7cfb\u6846\u67b6\u300b\u4e8e2022\u5e74\u5e95\u7684\u7b2c27\u6b21\u6c14\u5019\u53d8\u5316\u5927\u4f1a\u4e0a\u6210\u7acb\uff0c\u65e8\u5728\u5e73\u6ed1\u5168\u7403\u53ef\u6301\u7eed\u6027\u62ab\u9732\u8981\u6c42\u7684\u5b9e\u65bd\u3002\u8d85\u8fc735\u4e2a\u79c1\u8425\u548c\u516c\u5171\u7ec4\u7ec7\u5df2\u6210\u4e3a\u5176\u7f51\u7edc\u7684\u4e00\u90e8\u5206\u3002&quot;\u77e5\u8bc6\u4e2d\u5fc3&quot;\u5219\u4e8e2023\u5e74\u5e95\u7684\u7b2c28\u6b21\u6c14\u5019\u53d8\u5316\u5927\u4f1a\u4e0a\u542f\u52a8\uff0c\u662f\u5173\u4e8e\u53ef\u6301\u7eed\u6027\u62ab\u9732\u6807\u51c6\u7684\u601d\u60f3\u8f93\u51fa\u3001\u8c03\u67e5\u548c\u62a5\u544a\u7684\u5728\u7ebf\u77e5\u8bc6\u5e93\u3002 \u53bb\u5e74\u590f\u5929\uff0cIFRS\u57fa\u91d1\u4f1a\u7684\u56fd\u9645\u53ef\u6301\u7eed\u6027\u6807\u51c6\u59d4\u5458\u4f1a\uff08ISSB\uff09\u53d1\u5e03\u4e86\u4e24\u9879\u6807\u51c6\uff0c\u5373IFRS&hellip; <a class=\"read-more\" href=\"https:\/\/www.xinwengao.com\/cn\/pr\/20240304103000106856\">Read 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