請用此 Handle URI 來引用此文件：
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/92861完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 邵慶平 | zh_TW |
| dc.contributor.advisor | Ching-Ping Shao | en |
| dc.contributor.author | 韓在善 | zh_TW |
| dc.contributor.author | Tsai-Shan Han | en |
| dc.date.accessioned | 2024-07-02T16:20:12Z | - |
| dc.date.available | 2024-07-03 | - |
| dc.date.copyright | 2024-07-02 | - |
| dc.date.issued | 2024 | - |
| dc.date.submitted | 2024-06-24 | - |
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(2022), 국제사회의 ESG 대응과 한국의 과제, (대외경제정책연구원, 연구보고서 no. 22-05). 박준태 (2021), 지속가능 성장을 위한 ESG 생태계 조성 및 입법정책 과제, 104-06 (국회입법조사처, 정책연구용역보고서). 이인형 & 이상호 (2021), 지속가능보고 의무공시 이행을 위한 논의 방향, (자본시장연구원, 조사보고서 no.21-01). 이용우, 자본시장과 금융투자업에 관한 법률 일부개정법률안 (의안번호no.16133, June 24, 2022). 유의동, 자본시장과 금융투자업에 관한 법률 일부개정법률안 (의안번호no.13887, December 14, 2021). 최유경 & 정아름 (2021), 사회적 가치 창출을 위한 E.S.G. 활용방안(I)—국내외 E.S.G. 공시 동향과 법제화 전망—(한국법제연구원 & 사회적가치연구원, 사회적 가치 법제 no. 21-19, 2021) 홍지연 (2019), 국내 기업지배구조 공시 의무화 배경 및 현황, (자본시장연구원, 자본시장포커스 no.2019-23). | - |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/92861 | - |
| dc.description.abstract | 正當金融監督管理委員會（下稱「金管會」）在為我國2023年在亞洲公司治理協會評鑑表現優異而慶祝之際，我國發生了近年最嚴重的工安意外。而更令人震驚的是，事發公司不只有編製永續報告書，還撰寫得好似業界的榜樣。依此，本文旨在釐清背後的原委，並透過比較法的借鏡，以及實證研究我國上市公司遵循永續資訊揭露規範的情形來抽絲剝繭出我國永續資訊揭露制度的缺失與困境。最後，在此基礎上提出本文的改善建議。
本文首先透過探究歐盟的永續資訊揭露法制，以了解影響我國乃至於全球永續資訊揭露制度發展的歐盟是如何設計其永續資訊揭露規範來帶領世界邁向永續治理。此外，本文亦探討了我國鄰國韓國的永續資訊揭露制度，而雖然我國的制度發展並沒有受其影響，但考量到我國與韓國同屬出口導向的經濟體，且又是繼受法制的國家，因此其如何因應國際局勢而設計其制度值得我國參考，是故一併介紹了其永續資訊揭露規範與發展。 回到我國，我國的永續資訊揭露制度是由金管會督導下的公司治理報告書與永續報告書所組成。本文嘗試透過查閱上市公司於2023年申報的永續報告書來了解我國永續資訊揭露制度近幾年的推動成果。而本文研究後發現我國上市公司有選擇複數的揭露規範和直接採用國際非政府組織的永續資訊揭露規範的情形。另外，尚有未確實履行我國永續資訊揭露規範的狀況。而究其根本，本文認為跟我國主管機關未思考立法目的以及未善用原有機制有關。是以，本文最後指出，我國金管會未來應清楚地劃分公司治理報告書與永續報告書，且應依循國際非政府組織的揭露規範。此外，本文復建議可以透過金管會和原有的證券投資人及期貨交易保護中心來督促公司確實地揭露其永續資訊。 | zh_TW |
| dc.description.abstract | As the Financial Supervisory Commission (hereinafter “FSC”) was celebrating Taiwan’s outstanding performance in the 2023 Asian Corporate Governance Association’s corporate governance report, Taiwan experienced one of the most severe workplace accidents in recent years. More shockingly, the company involved not only prepared sustainability report but also positioned itself as a model for the industry. In light of this, this thesis aims to uncover the underlying causes by drawing insights from comparative law and conducting an empirical study on Taiwanese listed companies’ compliance with sustainability disclosure regulations. After identifying the shortcomings and dilemmas of Taiwan’s sustainability disclosure system, this thesis concludes by proposing improvement based on the above findings.
The thesis first explores the EU’s sustainability disclosure framework to understand how the EU, which has influenced the development of sustainability disclosure systems in Taiwan and around the world, has designed its sustainability disclosure regulations to lead the world towards sustainable governance. In addition, this thesis also discusses the sustainability disclosure system of Taiwan’s neighbor, South Korea. Although Taiwan’s system development has not been influenced by it, considering that Taiwan and South Korea are both export-oriented economies and derivative law countries, it is worth exploring how South Korea designed its system in response to the international situation. Therefore, this thesis also delves into South Korea’s sustainability disclosure regulations and its development. With regard to Taiwan, Taiwan’s sustainability disclosure system is composed of corporate governance reports and sustainability reports, which were established under the supervision of FSC. In order to understand the progress made by the system, this thesis also reviews the sustainability reports submitted by listed companies in 2023. The study reveals that Taiwanese listed companies tend to choose multiple reporting frameworks and directly adopt sustainability disclosure regulations established by international non-governmental organizations. In addition, there are still cases where companies do not fully comply with Taiwan’s sustainability disclosure regulations. This thesis argues that this is related to the fact that Taiwan''s regulatory authorities have not considered the legislative purpose and have not made good use of the existing mechanisms. This thesis therefore points out that the FSC should clearly distinguish between corporate governance reports and sustainability reports in the future, and compaies should report in adherence to sustainability disclosure regulations established by international non-governmental organizations. In addition, it also suggests that the FSC and existing Securities and Futures Investors Protection Center can help ensure companies disclose their sustainability information accurately. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2024-07-02T16:20:12Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2024-07-02T16:20:12Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 摘要 i
ABSTRACT ii 目次 iv 圖次 vii 表次 viii 第壹章 緒論 1 第一節 研究動機與目的 1 第二節 研究方法與架構 2 第三節 研究架構 2 第貳章 永續資訊與其揭露法制 4 第一節 永續、ESG與企業社會責任 4 第一項 企業社會責任與永續關係 5 第二項 企業社會責任與ESG的關係 6 第二節 公司目的理論之爭與資訊揭露必要性 8 第一項 兩派理論在國際上的討論 8 第二項 兩派理論在我國之討論 13 第三項 兩派理論與資訊揭露必要性 14 第三節 永續資訊報導框架類型 15 第一項 永續報告 16 第二項 非財務資訊報告 19 第三項 整合報告 20 第四項 氣候報告 22 第四節 國際非政府組織間之競合 25 第一項 第一波整合：CDR作為溝通橋樑 26 第二項 第二波整合：新的組織ISSB加入戰局 27 第五節 小結 32 第參章 歐盟的永續資訊揭露制度 34 第一節 非財務資訊揭露指令 34 第一項 規範歷程 34 第二項 規範原則 36 第三項 規範明文化 40 第二節 非財務資訊揭露指令之運作結果與分析 46 第一項 轉置情況 46 第二項 執行情況 47 第三項 綜合觀察 52 第三節 非財務資訊揭露指令不足之處 53 第一項 規範對象不足 54 第二項 報告欠缺可比較性 55 第三項 缺乏有效的驗證機制 55 第四項 缺乏明確的重大性基準 56 第四節 企業永續報告指令 56 第一項 「永續」的概念取代非財務資訊 57 第二項 回應非財務資訊揭露規範之不足 58 第三項 與時代接軌而新增的內容 63 第四項 強制永續資訊揭露規範之建置 63 第五項 效果預期分析 65 第五節 小結 66 第肆章 韓國的永續資訊揭露制度之發展與反思 68 第一節 韓國永續資訊揭露制度的進程 68 第一項 公司治理公示制度 69 第二項 ESG公示制度 74 第二節 制度推動後的觀察與分析 78 第一項 公司治理公示制度的檢視報告 79 第二項 強制公開永續資訊之修法提案 82 第三節 問題與反思 86 第一項 受規範公司的規模大小 86 第二項 永續資訊的揭露位置 87 第三項 「多頭馬車」揭露要求的問題 88 第四項 獨立的永續資訊報導框架之必要性 89 第五項 維持韓國既有的永續文化？ 90 第四節 小結 92 第伍章 我國的永續資訊揭露制度之研究與改進芻議 94 第一節 鳥瞰我國永續資訊揭露制度 94 第一項 年報準則：公司治理報告書 94 第二項 永續報告書作業辦法：永續報告書 101 第二節 我國永續資訊揭露規範之遵循狀況與分析 105 第一項 我國揭露永續資訊的公司穩定成長 106 第二項 我國公司多參考多種國際非政府組織的永續資訊揭露規範 107 第三項 我國公司仍有未確實履行揭露義務情形 108 第四項 我國公司不少選擇直接採用國際非政府組織的永續資訊揭露規範 111 第三節 我國永續資訊揭露規範的缺失與困境 112 第一項 「雜亂無章」的揭露架構 113 第二項 未確實執法 114 第三項 於事無補的報導框架 116 第四項 我國的立法精神到底為何？ 117 第四節 重建我國永續資訊揭露制度 120 第一項 永續資訊揭露形式的改革：明確區分公司治理報告書與永續報告書 120 第二項 外部監督：金管會與投保中心協力促進公司確實揭露永續資訊 123 第五節 小結 127 第陸章 結論 129 參考文獻 132 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | ESG | zh_TW |
| dc.subject | 永續資訊 | zh_TW |
| dc.subject | 投保中心 | zh_TW |
| dc.subject | 公司治理藍圖 | zh_TW |
| dc.subject | 永續資訊揭露規範 | zh_TW |
| dc.subject | sustainability disclosure regulation | en |
| dc.subject | Corporate Governance Roadmap | en |
| dc.subject | SFIPC | en |
| dc.subject | ESG | en |
| dc.subject | sustainability information | en |
| dc.title | 重塑我國永續治理法制—以永續資訊揭露規範為中心 | zh_TW |
| dc.title | Reshaping Taiwan’s Sustainability Governance Framework: Focusing on Sustainability Disclosure Regulations | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 112-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 蔡英欣;郭大維 | zh_TW |
| dc.contributor.oralexamcommittee | Ying-Hsin Tsai;Ta-Wei Kuo | en |
| dc.subject.keyword | 永續資訊,ESG,永續資訊揭露規範,公司治理藍圖,投保中心, | zh_TW |
| dc.subject.keyword | sustainability information,ESG,sustainability disclosure regulation,Corporate Governance Roadmap,SFIPC, | en |
| dc.relation.page | 155 | - |
| dc.identifier.doi | 10.6342/NTU202401293 | - |
| dc.rights.note | 同意授權(限校園內公開) | - |
| dc.date.accepted | 2024-06-24 | - |
| dc.contributor.author-college | 法律學院 | - |
| dc.contributor.author-dept | 法律學系 | - |
| 顯示於系所單位： | 法律學系 | |
文件中的檔案：
| 檔案 | 大小 | 格式 | |
|---|---|---|---|
| ntu-112-2.pdf 授權僅限NTU校內IP使用（校園外請利用VPN校外連線服務） | 2.27 MB | Adobe PDF |
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