{"id":708131,"date":"2026-08-03T16:09:36","date_gmt":"2026-08-03T08:09:36","guid":{"rendered":"https:\/\/law.asia\/?p=708131"},"modified":"2026-08-19T16:51:48","modified_gmt":"2026-08-19T08:51:48","slug":"taiwan-corporate-governance-esg","status":"publish","type":"post","link":"https:\/\/law.asia\/zh-hans\/taiwan-corporate-governance-esg\/","title":{"rendered":"\u53f0\u6e7e\u516c\u53f8\u6cbb\u7406\u6539\u9769\u63a8\u52a8\u6c38\u7eed\u4ef7\u503c"},"content":{"rendered":"<table style=\"margin-top: 0px; width: 100%; overflow: hidden;\">\n<tbody>\n<tr style=\"display: flex; flex-wrap: wrap;\">\n<td style=\"width: 25%; border-right: 2px solid #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #003366; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/zh-hans\/governance-redefined\"><span style=\"color: #d5c391;\"><b>\u4e3b\u9875<\/b><\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #003366; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/zh-hans\/india-corporate-governance-framework\"><span style=\"color: #d5c391;\"><b> \u5370\u5ea6<\/b><\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #003366; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/zh-hans\/japan-corporate-governance-code\"><span style=\"color: #d5c391;\"><b>\u65e5\u672c<\/b><\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #003366; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/zh-hans\/thailand-corporate-governance\"><span style=\"color: #d5c391;\"><b>\u6cf0\u56fd<\/b><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u53f0\u6e7e\u7684\u516c\u53f8\u6cbb\u7406\u5236\u5ea6\u662f\u57fa\u4e8e\u7531\u53f0\u6e7e\u300a\u516c\u53f8\u6cd5\u300b\u3001\u300a\u8bc1\u5238\u4ea4\u6613\u6cd5\u300b\uff0c\u4ee5\u53ca\u91d1\u878d\u76d1\u7763\u7ba1\u7406\u59d4\u5458\u4f1a\u3001\u53f0\u6e7e\u8bc1\u5238\u4ea4\u6613\u6240\u548c\u8bc1\u5238\u67dc\u53f0\u4e70\u5356\u4e2d\u5fc3\u53d1\u5e03\u7684\u6cd5\u89c4\u53ca\u51fd\u4ee4\u7ec4\u6210\u7684\u5206\u5c42\u67b6\u6784\u3002<\/p>\n<p style=\"text-align: justify;\">\u8fd9\u4e9b\u8981\u6c42\u7684\u9002\u7528\u8303\u56f4\u53d6\u51b3\u4e8e\u516c\u53f8\u7684\u6027\u8d28\uff0c\u5373\u5176\u4e3a\u975e\u516c\u5f00\u53d1\u884c\u516c\u53f8\u3001\u516c\u5f00\u53d1\u884c\u516c\u53f8\uff0c\u8fd8\u662f\u4e0a\u5e02\u4e0a\u67dc\u516c\u53f8\u3002\u975e\u516c\u5f00\u53d1\u884c\u516c\u53f8\u4e3b\u8981\u53d7\u300a\u516c\u53f8\u6cd5\u300b\u53ca\u5176\u4e00\u822c\u5408\u89c4\u8981\u6c42\u7684\u89c4\u8303\uff0c\u5305\u62ec\u5173\u4e8e\u80a1\u4e1c\u4f1a\u3001\u8463\u4e8b\u4f1a\u3001\u76d1\u5bdf\u4eba\u53ca\u8463\u4e8b\u804c\u8d23\u7684\u89c4\u5219\u3002\u516c\u5f00\u53d1\u884c\u516c\u53f8\u9664\u987b\u9075\u5b88\u4e0a\u8ff0\u89c4\u5219\u5916\uff0c\u8fd8\u9700\u6ee1\u8db3\u5173\u4e8e\u8463\u4e8b\u4f1a\u8fd0\u4f5c\u7a0b\u5e8f\u3001\u5185\u90e8\u63a7\u5236\u53ca\u4fe1\u606f\u62ab\u9732\u7b49\u65b9\u9762\u7684\u989d\u5916\u8981\u6c42\u3002\u800c\u4e0a\u5e02\u4e0a\u67dc\u516c\u53f8\u5219\u9762\u4e34\u6700\u4e25\u683c\u7684\u76d1\u7ba1\u5236\u5ea6\uff0c\u5176\u8303\u56f4\u6db5\u76d6ESG\u8bc4\u9274\u3001\u6c38\u7eed\u62a5\u544a\u4e66\u4e0e\u4fe1\u606f\u62ab\u9732\u3001\u6295\u8d44\u4eba\u6c9f\u901a\u4ee5\u53ca\u8463\u4e8b\u4f1a\u95ee\u8d23\u3002<\/p>\n<p style=\"text-align: justify;\">\u8fd9\u4e00\u6700\u9ad8\u5c42\u7ea7\u7684\u6db5\u76d6\u8303\u56f4\u53cd\u6620\u4e86\u76d1\u7ba1\u91cd\u70b9\u53d1\u751f\u4e86\u66f4\u4e3a\u5e7f\u6cdb\u7684\u8f6c\u53d8\u3002\u8fd1\u5e74\u6765\uff0c\u53f0\u6e7e\u7684\u653f\u7b56\u91cd\u5fc3\u5df2\u4ece\u8463\u4e8b\u4f1a\u7ec4\u7ec7\u3001\u80a1\u4e1c\u4f1a\u7a0b\u5e8f\u548c\u4fe1\u606f\u62ab\u9732\u5408\u89c4\u7b49\u4f20\u7edf\u76d1\u7ba1\u5173\u6ce8\u4e8b\u9879\uff0c\u8f6c\u5411ESG\u3001\u6c38\u7eed\u53d1\u5c55\u3001\u4fe1\u606f\u900f\u660e\u5ea6\u548c\u957f\u671f\u4f01\u4e1a\u4ef7\u503c\u3002\u8fd9\u4e00\u8f6c\u53d8\u4e5f\u6839\u690d\u4e8e\u300a\u516c\u53f8\u6cd5\u300b\u4e4b\u4e2d\u3002\u300a\u516c\u53f8\u6cd5\u300b\u7b2c1 \u6761\u4e8e2018\u5e74\u4fee\u6b63\uff0c\u4e0d\u4ec5\u8981\u6c42\u516c\u53f8\u9075\u5b88\u6cd5\u5f8b\u53ca\u5546\u4e1a\u9053\u5fb7\uff0c\u66f4\u660e\u786e\u5141\u8bb8\u516c\u53f8\u91c7\u53d6\u4fc3\u8fdb\u516c\u5171\u5229\u76ca\u7684\u884c\u52a8\uff0c\u4ee5\u63a8\u8fdb\u5176\u4f01\u4e1a\u793e\u4f1a\u8d23\u4efb\u3002\u8be5\u89c4\u5b9a\u5e76\u672a\u521b\u8bbe\u516c\u53f8\u5bf9\u793e\u4f1a\u6216\u6240\u6709\u5229\u5bb3\u5173\u7cfb\u4eba\u627f\u62c5\u7684\u72ec\u7acb\u4fe1\u4e49\u4e49\u52a1\uff1b\u5b83\u800c\u662f\u4e3a\u8463\u4e8b\u4f1a\u63d0\u4f9b\u4e86\u5176\u5728\u5c65\u884c\u4fe1\u4e49\u4e49\u52a1\u65f6\u6743\u8861\u516c\u5171\u5229\u76ca\u3001\u5546\u4e1a\u9053\u5fb7\u548c\u793e\u4f1a\u8d23\u4efb\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u8463\u4e8b\u4f1a\u4fe1\u4e49\u4e49\u52a1\u63a8\u52a8\u6c38\u7eed\u53d1\u5c55<\/strong><\/span><\/h2>\n<figure id=\"attachment_703695\" aria-describedby=\"caption-attachment-703695\" style=\"width: 200px\" class=\"wp-caption alignright\"><a href=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/07\/Lihuei-Mao.jpg\"><img class=\"wp-image-703695 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/07\/Lihuei-Mao.jpg\" alt=\"Lihuei Mao\" width=\"200\" height=\"250\" \/><\/a><figcaption id=\"caption-attachment-703695\" class=\"wp-caption-text\"><strong>\u6bdb\u7acb\u6167<\/strong><br \/>\u5408\u4f19\u4eba<br \/>\u7406\u5f8b\u6cd5\u5f8b\u4e8b\u52a1\u6240<br \/>\u53f0\u5317<br \/>\u7535\u8bdd: +886 2 2763 8000 (\u8f6c 2274)<br \/>\u90ae\u7bb1: <a href=\"mailto:lihueimao@leeandli.com\">lihueimao@leeandli.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u6839\u636e\u300a\u516c\u53f8\u6cd5\u300b\uff0c\u5305\u62ec\u8463\u4e8b\u53ca\u76d1\u5bdf\u4eba\u5728\u5185\u7684\u516c\u53f8\u8d1f\u8d23\u4eba\u5728\u7ba1\u7406\u516c\u53f8\u4e1a\u52a1\u65f6\uff0c\u5e94\u5fe0\u5b9e\u5c65\u884c\u5176\u4fe1\u4e49\u4e49\u52a1\u3002\u8fd9\u5176\u4e2d\u5305\u62ec\u5c65\u884c\u5584\u826f\u7ba1\u7406\u4eba\u7684\u6ce8\u610f\u4e49\u52a1\uff0c\u4ee5\u53ca\u4e3a\u516c\u53f8\u7684\u6700\u4f73\u5229\u76ca\u884c\u4e8b\uff0c\u800c\u975e\u8ffd\u6c42\u81ea\u8eab\u6216\u7b2c\u4e09\u65b9\u7684\u5229\u76ca\u3002\u968f\u7740\u516c\u53f8\u6cbb\u7406\u4e0e\u6c38\u7eed\u89c4\u5219\u7684\u6f14\u53d8\uff0c\u8463\u4e8b\u4f1a\u65e5\u76ca\u88ab\u671f\u671b\u5c06\u6c38\u7eed\u98ce\u9669\u3001\u5546\u4e1a\u9053\u5fb7\u3001\u5229\u5bb3\u5173\u7cfb\u4eba\u7684\u5229\u76ca\u53ca\u957f\u671f\u4ef7\u503c\u7eb3\u5165\u5176\u76d1\u7763\u4e0e\u5546\u4e1a\u51b3\u7b56\u7684\u8003\u91cf\u4e4b\u4e2d\u3002<\/p>\n<p style=\"text-align: justify;\">\u5bf9\u4e8e\u53f0\u6e7e\u5730\u533a\u7684\u975e\u516c\u5f00\u53d1\u884c\u516c\u53f8\u800c\u8a00\uff0c\u6c38\u7eed\u6cbb\u7406\u901a\u5e38\u4e0d\u91c7\u53d6\u5f3a\u5236\u6027ESG\u62a5\u544a\u6216\u8d44\u672c\u5e02\u573a\u4fe1\u606f\u62ab\u9732\u7684\u5f62\u5f0f\u3002\u76f8\u53cd\uff0c\u5b83\u4f53\u73b0\u4e8e\u5bf9\u52b3\u52a8\u3001\u73af\u5883\u3001\u7a0e\u52a1\u3001\u4e2a\u4eba\u8d44\u6599\u3001\u6d88\u8d39\u8005\u4fdd\u62a4\u7b49\u9886\u57df\u7684\u5404\u9879\u6cd5\u5f8b\u7684\u4e00\u822c\u5408\u89c4\u8981\u6c42\uff0c\u4ee5\u53ca\u5728\u65e5\u5e38\u8425\u8fd0\u4e2d\u5bf9\u9053\u5fb7\u3001\u516c\u5171\u5229\u76ca\u3001\u58f0\u8a89\u98ce\u9669\u548c\u793e\u4f1a\u8d23\u4efb\u7684\u81ea\u613f\u8003\u91cf\u3002<\/p>\n<p style=\"text-align: justify;\">\u5bf9\u4e8e\u516c\u5f00\u53d1\u884c\u516c\u53f8\u4ee5\u53ca\u4e0a\u5e02\u4e0a\u67dc\u516c\u53f8\u7684\u671f\u671b\u5219\u66f4\u9ad8\u3002\u516c\u5f00\u53d1\u884c\u516c\u53f8\u5fc5\u987b\u9075\u5b88\u89c4\u8303\u516c\u53f8\u7a0b\u5e8f\u53ca\u5185\u90e8\u63a7\u5236\u7684\u7279\u5b9a\u89c4\u5219\u3002\u4e0a\u5e02\u4e0a\u67dc\u516c\u53f8\u5219\u88ab\u671f\u671b\u66f4\u8fdb\u4e00\u6b65\u91c7\u884c\u6c38\u7eed\u53d1\u5c55\u653f\u7b56\u3001\u5236\u5ea6\u6216\u7ba1\u7406\u65b9\u9488\u4ee5\u53ca\u5177\u4f53\u7684\u884c\u52a8\u8ba1\u5212\uff0c\u8fd9\u4e9b\u5185\u5bb9\u5e94\u53cd\u6620\u6c38\u7eed\u8d8b\u52bf\u3001\u8be5\u8d8b\u52bf\u4e0e\u5176\u6838\u5fc3\u4e1a\u52a1\u7684\u5173\u8054\u6027\uff0c\u4ee5\u53ca\u5176\u8fd0\u8425\u5bf9\u5229\u5bb3\u5173\u7cfb\u4eba\u7684\u5f71\u54cd\u3002\u6b64\u7c7b\u653f\u7b56\u4e0e\u8ba1\u5212\u987b\u7ecf\u8463\u4e8b\u4f1a\u901a\u8fc7\uff0c\u5e76\u5411\u80a1\u4e1c\u4f1a\u62a5\u544a\u3002\u8463\u4e8b\u5219\u88ab\u671f\u671b\u63a8\u52a8\u6267\u884c\u3001\u68c0\u89c6\u6267\u884c\u6210\u679c\u5e76\u8ffd\u6c42\u6301\u7eed\u6539\u8fdb\uff0c\u6743\u8861\u5229\u5bb3\u5173\u7cfb\u4eba\u7684\u5229\u76ca\uff0c\u5c06\u6c38\u7eed\u53d1\u5c55\u878d\u5165\u516c\u53f8\u8fd0\u8425\u4e0e\u7b56\u7565\uff0c\u5e76\u786e\u4fdd\u4fe1\u606f\u62ab\u9732\u7684\u53ca\u65f6\u6027\u4e0e\u51c6\u786e\u6027\u3002\u4e3a\u6b64\uff0c\u5efa\u8bae\u4e0a\u5e02\u4e0a\u67dc\u516c\u53f8\u5efa\u7acb\u6c38\u7eed\u6cbb\u7406\u67b6\u6784\uff0c\u6307\u5b9a\u4e13\u8d23\u6216\u517c\u8d23\u5355\u4f4d\uff08\u4f8b\u5982ESG\u59d4\u5458\u4f1a\uff09\uff0c\u5e76\u5b9a\u671f\u5411\u8463\u4e8b\u4f1a\u62a5\u544a\u3002<\/p>\n<p style=\"text-align: justify;\">\u7b80\u8a00\u4e4b\uff0c\u6c38\u7eed\u53d1\u5c55\u662f\u901a\u8fc7\u5236\u5ea6\u5316\u7684\u8463\u4e8b\u4f1a\u76d1\u7763\u3001\u98ce\u9669\u8bc6\u522b\u4e0e\u7ba1\u7406\u3001\u4e13\u8d23\u5355\u4f4d\u53ca\u529f\u80fd\u6027\u59d4\u5458\u4f1a\u3001\u4fe1\u606f\u62ab\u9732\u8d28\u91cf\u4ee5\u53ca\u5229\u5bb3\u5173\u7cfb\u4eba\u7684\u6c9f\u901a\u6765\u843d\u5b9e\u7684\u3002\u8fdb\u4e00\u6b65\u7684\u76f8\u5173\u6307\u5f15\u8be6\u89c1\u300a\u4e0a\u5e02\u4e0a\u67dc\u516c\u53f8\u6c38\u7eed\u53d1\u5c55\u5b9e\u52a1\u5b88\u5219\u300b\u548c\u300a\u4e0a\u5e02\u4e0a\u67dc\u516c\u53f8\u6cbb\u7406\u5b9e\u52a1\u5b88\u5219\u300b\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>ESG<\/strong><strong>\u8bc4\u9274\u4e0e\u4fe1\u606f\u62ab\u9732\u6f14\u53d8<\/strong><\/span><\/h2>\n<figure id=\"attachment_703699\" aria-describedby=\"caption-attachment-703699\" style=\"width: 200px\" class=\"wp-caption alignright\"><a href=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/07\/Derrick-Yang.jpg\"><img class=\"wp-image-703699 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/07\/Derrick-Yang.jpg\" alt=\"Derrick Yang\" width=\"200\" height=\"250\" \/><\/a><figcaption id=\"caption-attachment-703699\" class=\"wp-caption-text\"><strong>\u6768\u9547\u7eb2<\/strong><br \/>\u5408\u4f19\u4eba<br \/>\u7406\u5f8b\u6cd5\u5f8b\u4e8b\u52a1\u6240<br \/>\u53f0\u5317<br \/>\u7535\u8bdd: +886 2 2763 8000 (\u8f6c 2152)<br \/>\u90ae\u7bb1: <a href=\"mailto:derrickyang@leeandli.com\">derrickyang@leeandli.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u5916\u90e8\u8bc4\u9274\u4e0e\u6c38\u7eed\u4fe1\u606f\u62ab\u9732\u5df2\u6210\u4e3a\u5c06\u6c38\u7eed\u53d1\u5c55\u7eb3\u5165\u516c\u53f8\u6cbb\u7406\u53ca\u8d44\u672c\u5e02\u573a\u76d1\u7763\u7684\u5173\u952e\u5de5\u5177\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u4ece\u516c\u53f8\u6cbb\u7406\u8bc4\u9274\u5230<\/strong><strong>ESG<\/strong><strong>\u8bc4\u9274<\/strong>\u30022014\u5e74\uff0c\u53f0\u6e7e\u5730\u533a\u9488\u5bf9\u6240\u6709\u4e0a\u5e02\uff08\u4e0a\u67dc\uff09\u516c\u53f8\u5f15\u5165\u4e86\u516c\u53f8\u6cbb\u7406\u8bc4\u9274\u5236\u5ea6\uff0c\u4f5c\u4e3a\u4e00\u9879\u5e02\u573a\u5316\u8bc4\u9274\u673a\u5236\uff0c\u8fd9\u4e5f\u662f\u53f0\u6e7e\u5730\u533a\u516c\u53f8\u6cbb\u7406\u6539\u9769\u84dd\u56fe\u7684\u5173\u952e\u4e00\u73af\u3002\u8be5\u8bc4\u9274\u4f5c\u4e3a\u4e00\u9879\u653f\u7b56\u5de5\u5177\uff0c\u65e8\u5728\u9f13\u52b1\u4f01\u4e1a\u63d0\u5347\u8463\u4e8b\u4f1a\u6548\u80fd\u3001\u4fdd\u969c\u80a1\u4e1c\u6743\u76ca\u3001\u5f3a\u5316\u4fe1\u606f\u900f\u660e\u5ea6\uff0c\u5e76\u5f3a\u5316\u6574\u4f53\u516c\u53f8\u6cbb\u7406\u3002<\/p>\n<p style=\"text-align: justify;\">2026\u5e74\u516c\u53f8\u6cbb\u7406\u8bc4\u9274\u66f4\u540d\u4e3aESG\u8bc4\u9274\uff0c\u53cd\u6620\u51fa\u5176\u8bc4\u9274\u8303\u7574\u5df2\u8d85\u8d8a\u516c\u53f8\u6cbb\u7406\u5c42\u9762\uff0c\u8fdb\u4e00\u6b65\u7eb3\u5165\u73af\u5883\u4e0e\u793e\u4f1a\u7ef4\u5ea6\u3002\u9996\u5c4a\u8bc4\u9274\u6307\u6807\u6db5\u76d6\u73af\u5883\u7ba1\u7406\u3001\u4eba\u6743\u5c3d\u804c\u8c03\u67e5\u3001\u6295\u8d44\u4eba\u6c9f\u901a\u3001\u52b3\u52a8\u6743\u76ca\u3001\u5bb6\u5ead\u53cb\u5584\u804c\u573a\u653f\u7b56\u3001\u6c38\u7eed\u6cbb\u7406\u53ca\u8463\u4e8b\u4f1a\u95ee\u8d23\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u6c38\u7eed\u62a5\u544a\u4e66<\/strong>\u3002\u4fe1\u606f\u62ab\u9732\u4e49\u52a1\u4ea6\u9075\u5faa\u76f8\u540c\u8f68\u8ff9\u4e0d\u65ad\u6269\u5c55\u3002\u81ea2025\u5e74\u8d77\uff0c\u6240\u6709\u7684\u4e0a\u5e02\uff08\u4e0a\u67dc\uff09\u516c\u53f8\u5fc5\u987b\u7f16\u5236\u5e76\u7533\u62a5\u5e74\u5ea6\u6c38\u7eed\u62a5\u544a\u4e66\uff0c\u62ab\u9732\u91cd\u5927\u7684\u7ecf\u6d4e\u3001\u73af\u5883\u53ca\u4eba\u7fa4\u76f8\u5173\u8bae\u9898\u4e0e\u5f71\u54cd\u3001ESG\u98ce\u9669\u8bc4\u4f30\u53ca\u7ee9\u6548\u6307\u6807\u3002\u8be5\u62a5\u544a\u4e66\u8fd8\u5fc5\u987b\u8bf4\u660e\u6c38\u7eed\u653f\u7b56\u5982\u4f55\u5728\u5b9e\u9645\u8fd0\u8425\u4e2d\u843d\u5b9e\uff0c\u800c\u975e\u4ec5\u63d0\u4f9b\u539f\u5219\u6027\u58f0\u660e\u3002\u81ea2026\u4f1a\u8ba1\u5e74\u5ea6\u8d77\uff0c\u4e0a\u5e02\uff08\u4e0a\u67dc\uff09\u516c\u53f8\u5fc5\u987b\u4f9d\u636e\u5b9e\u6536\u8d44\u672c\u989d\u5206\u9636\u6bb5\u9002\u7528\u300a\u56fd\u9645\u53ef\u6301\u7eed\u51c6\u5219\uff08IFRS\uff09\u53ef\u6301\u7eed\u62ab\u9732\u51c6\u5219\u300b\uff0c\u5e76\u5728\u5e74\u62a5\u7684\u4e13\u7ae0\u4e2d\u62ab\u9732\u6c38\u7eed\u76f8\u5173\u8d22\u52a1\u4fe1\u606f\u3002\u6b64\u4e3e\u4f7f\u6c38\u7eed\u4fe1\u606f\u66f4\u63a5\u8fd1\u4e8e\u8d22\u52a1\u62a5\u544a\uff0c\u5e76\u786e\u8ba4\u6c14\u5019\u76f8\u5173\u53ca\u6c38\u7eed\u76f8\u5173\u98ce\u9669\u3001\u6cbb\u7406\u3001\u7b56\u7565\u3001\u6307\u6807\u53ca\u76ee\u6807\u7b49\u4fe1\u606f\u5bf9\u6295\u8d44\u4eba\u5177\u6709\u91cd\u5927\u6027\u3002<\/p>\n<figure id=\"attachment_703703\" aria-describedby=\"caption-attachment-703703\" style=\"width: 200px\" class=\"wp-caption alignright\"><a href=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/07\/Judy-Lo.jpg\"><img class=\"wp-image-703703 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/07\/Judy-Lo.jpg\" alt=\"Judy Lo\" width=\"200\" height=\"250\" \/><\/a><figcaption id=\"caption-attachment-703703\" class=\"wp-caption-text\"><strong>\u7f57\u5b50\u4f26<\/strong><br \/>\u521d\u7ea7\u5408\u4f19\u4eba<br \/>\u7406\u5f8b\u6cd5\u5f8b\u4e8b\u52a1\u6240<br \/>\u53f0\u5317<br \/>\u7535\u8bdd: +886 2 2763 8000 (\u8f6c 2509)<br \/>\u90ae\u7bb1: <a href=\"mailto:judylo@leeandli.com\">judylo@leeandli.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u975e\u4e0a\u5e02\u516c\u53f8\u901a\u5e38\u4e0d\u53d7\u5f3a\u5236\u6027\u7684\u6c38\u7eed\u62a5\u544a\u4e66\u8981\u6c42\u7ea6\u675f\u3002\u7136\u800c\uff0c\u968f\u7740ESG\u7684\u91cd\u8981\u6027\u65e5\u76ca\u63d0\u5347\uff0c\u8bb8\u591a\u4f01\u4e1a\u4ecd\u9700\u91c7\u884cESG\u7ba1\u7406\u5b9e\u52a1\u6216\u5236\u5ea6\uff0c\u65e0\u8bba\u662f\u7f18\u4e8e\u4f9b\u5e94\u94fe\u8981\u6c42\u3001\u91d1\u878d\u673a\u6784\u7684\u671f\u671b\uff0c\u8fd8\u662f\u73af\u4fdd\u53ca\u5176\u4ed6\u76f8\u5173\u6cd5\u89c4\u6240\u9a71\u52a8\u30022025\u5e74\u65b0\u589e\u7684\u300a\u516c\u53f8\u6cd5\u300b\u7b2c387-1\u6761\u89c4\u5b9a\uff0c\u6240\u6709\u516c\u53f8\u4e8e\u7533\u8bf7\u8bbe\u7acb\u767b\u8bb0\u540e\u5e94\u53c2\u52a0\u52b3\u52a8\u6743\u76ca\u8bb2\u4e60\u3002\u6b64\u8981\u6c42\u610f\u5473\u7740ESG\u7684\u793e\u4f1a\u9762\u4e0e\u5408\u89c4\u9762\u5df2\u5ef6\u4f38\u81f3\u975e\u516c\u5f00\u53d1\u884c\u516c\u53f8\uff0c\u843d\u5b9e\u81f3\u57fa\u7840\u5408\u89c4\u4e0e\u52b3\u5de5\u6743\u76ca\u610f\u8bc6\u5c42\u9762\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u53f0\u6e7e\u516c\u53f8\u6cbb\u7406\u6539\u9769\u878d\u5165<\/strong><strong>ESG<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u8fd1\u671f\u7684\u7acb\u6cd5\u4fee\u6b63\u4e0e\u76d1\u7ba1\u653f\u7b56\u663e\u793a\uff0c\u53f0\u6e7e\u5730\u533a\u7684\u516c\u53f8\u6cbb\u7406\u6539\u9769\u5df2\u4e0d\u518d\u5c40\u9650\u4e8e\u72ec\u7acb\u8463\u4e8b\u3001\u529f\u80fd\u6027\u59d4\u5458\u4f1a\u53ca\u7a0b\u5e8f\u5408\u89c4\u7684\u8303\u7574\u3002\u516c\u53f8\u6cbb\u7406\u67b6\u6784\u6b63\u65e5\u76ca\u8d70\u5411\u6574\u5408\uff0c\u73af\u5883\u8d23\u4efb\u3001\u52b3\u52a8\u6743\u76ca\u3001\u8d44\u8baf\u54c1\u8d28\u53ca\u5229\u5bb3\u5173\u7cfb\u4eba\u7684\u5229\u76ca\uff0c\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u7684\u8fd0\u8425\u4e0e\u8bc4\u4ef7\u3002\u516c\u53f8\u6cbb\u7406\u7684\u8bc4\u9274\u4e0d\u518d\u4ec5\u7740\u773c\u4e8e\u7a0b\u5e8f\u9075\u5faa\uff0c\u800c\u662f\u66f4\u52a0\u91cd\u89c6\u4f01\u4e1a\u6c38\u7eed\u5b9e\u52a1\u7684\u5b9e\u8d28\u53ca\u5176\u4fe1\u606f\u62ab\u9732\u7684\u53ef\u4fe1\u5ea6\u3002<\/p>\n<p style=\"text-align: justify;\">\u6709\u610f\u5728\u53f0\u6e7e\u5730\u533a\u8bbe\u7acb\u4e1a\u52a1\u6216\u6295\u8d44\u7684\u6295\u8d44\u4eba\u4e0e\u4f01\u4e1a\u5e94\u7559\u610f\uff0c\u9002\u7528\u7684\u76f8\u5173\u4e49\u52a1\u4ecd\u5f88\u5927\u7a0b\u5ea6\u4e0a\u53d6\u51b3\u4e8e\u516c\u53f8\u7c7b\u578b\u4e0e\u5e02\u573a\u8eab\u4efd\uff0c\u4f46\u65e0\u8bba\u5176\u5e02\u573a\u8eab\u4efd\u5982\u4f55\uff0c\u6709\u5173\u6c38\u7eed\u53d1\u5c55\u4e0e\u5229\u5bb3\u5173\u7cfb\u4eba\u7684\u8003\u91cf\u6b63\u4ece\u81ea\u613f\u91c7\u7528\u7684\u6700\u4f73\u5b9e\u52a1\u8f6c\u53d8\u4e3a\u57fa\u672c\u671f\u5f85\u3002\u5c06ESG\u539f\u5219\u5185\u5316\u4e3a\u516c\u53f8\u6cbb\u7406\u6838\u5fc3\u8981\u7d20\u7684\u4f01\u4e1a\u4f1a\u5728\u6b64\u7b49\u6807\u51c6\u65e5\u76ca\u8d8b\u4e25\u4e4b\u9645\u5904\u4e8e\u6700\u6709\u5229\u7684\u53d1\u5c55\u5730\u4f4d\u3002<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><a href=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-2-300x94.png\"><img class=\"aligncenter wp-image-523738 size-medium\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-2-300x94.png\" alt=\"Lee and Li, Attorneys-at-Law\" width=\"300\" height=\"94\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-2-300x94.png 300w, https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-2-1024x319.png 1024w, https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-2-768x240.png 768w, https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-2-1536x479.png 1536w, https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-2-696x217.png 696w, https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-2-1068x333.png 1068w, https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-2-1347x420.png 1347w, https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-2.png 1789w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a>\u7406\u5f8b\u6cd5\u5f8b\u4e8b\u52a1\u6240<\/strong><br \/>\n\u5fe0\u5b5d\u4e1c\u8def\u56db\u6bb5555\u53f78\u697c<br \/>\n\u53f0\u5317\u5e02\uff0c110055, \u53f0\u6e7e<br \/>\n\u7535\u8bdd: +886 2 2763 8000<br \/>\n\u90ae\u7bb1: <a href=\"mailto:attorneys@leeandli.com\">attorneys@leeandli.com<\/a><br \/>\n<a href=\"http:\/\/www.leeandli.com\">www.leeandli.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u4e3b\u9875 \u5370\u5ea6 \u65e5\u672c \u6cf0\u56fd 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