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每日英語跟讀 Ep.K633: Taiwan Embraces New Global Sustainability Reporting Standards

In a significant move towards enhancing transparency and consistency in sustainability reporting, Taiwan's Financial Supervisory Commission (FSC) has announced its intention to adopt the newly endorsed International Financial Reporting Standard (IFRS) sustainability and climate-related disclosure standards by the International Organization of Securities Commissions (IOSCO). This adoption follows IOSCO's call to its 130 member jurisdictions, including Taiwan, to consider integrating these standards into their regulatory frameworks.
為了加強永續性報告的透明度和一致性，台灣金融監督管理委員會（FSC，金管會）已宣布其意圖採用國際證監會組織（IOSCO）新近認可的國際財務報導準則（IFRS）永續性和與氣候有關的披露標準。這次的採納遵循了IOSCO對其130個會員管轄區的呼籲，包括台灣在內，必須考慮將這些標準納入其監管框架。

IOSCO, an association overseeing global securities and futures markets, recognizes the importance of these standards in establishing a universal framework for sustainability information. The IFRS sustainability standards, designated as IFRS S1 and IFRS S2, were introduced by the International Sustainability Standards Board (ISSB) of the IFRS Foundation. These standards emphasize coherence between sustainability information and financial statements, aiming to provide comprehensive insights to investors.
作為一個監管全球證券和期貨市場的協會，IOSCO明白了解這些標準普遍框架方面的重要性。國際財務報導準則（IFRS）的永續性標準，即IFRS S1和IFRS S2，由國際財務報導準則基金會的國際永續發展標準委員會（ISSB）引入。這些標準強調了永續發展信息與財務報表之間的一致性，旨在為投資者提供全面的洞察。

IFRS S1 underscores the alignment between sustainability information and financial statements, requiring simultaneous reporting of both to facilitate holistic evaluation of a company's value by investors. On the other hand, IFRS S2 incorporates recommendations from the Task Force on Climate-related Financial Disclosures (TCFD), enhancing disclosures related to transition plans, climate resilience, greenhouse gas emissions, and industry-specific indicators.
IFRS S1強調永續信息與財務報表之間的一致性，要求同時報告兩者，以便投資者可以綜合評估公司的價值。另一方面，IFRS S2納入了與任務部門有關的氣候相關財務揭露（TCFD）的建議，增強了與過渡計劃、氣候適應能力、溫室氣體排放以及行業特定指標相關的披露。

Taiwan's FSC is implementing a phased approach to adopting these standards. The commission has already initiated a sustainability development action plan for listed companies, promoting active engagement in sustainability information disclosure. To harmonize with international standards and offer reliable data to investors, the FSC has formed a working group to translate the IFRS sustainability disclosure standards, analyze discrepancies with current reporting practices, and establish guidelines for reference.
台灣的金管會正在實施分階段採用這些標準的方法。該委員會已經啟動了一個針對上市公司的永續發展行動計劃，鼓勵主動參與永續發展信息的披露。為了與國際標準保持一致並向投資者提供可靠的數據，金管會成立了一個工作小組，以翻譯IFRS的永續披露標準，分析與當前報告模式的差異，並建立指南作為參考。

Embracing global standards is expected to bolster the credibility of Taiwanese businesses in the international arena and attract international investment. By adhering to these comprehensive sustainability reporting norms, Taiwan takes a noteworthy step towards transparent and credible disclosure practices, enhancing investor confidence in its capital markets.
擁抱全球標準有望增強台灣企業在國際舞台上的可信度並吸引國際投資。通過遵循這些全面的永續報導標準，台灣朝著透明可靠的披露作法邁出了值得注意的一步，提高了投資者對其資本市場的信心。
Reference article: https://www.taiwannews.com.tw/en/news/4959260