2021/9/20  
"Digitalization of Corporate Sustainable Reporting and Financial Reporting" online Webinar (2021/07/22)
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  • 英文 English 
    "Digitalization of Corporate Sustainable Reporting and Financial Reporting" online Webinar (2021/07/22)

    In order to strengthen the international competitiveness of the capital market, the Financial Supervisory Commission officially launched the "Corporate Governance 3.0- Sustainable Development Blueprint," requiring listed companies to disclose information of the sustainable development, so that investors can be aware of the impact of ESG (environmental, social and governance) issues on enterprises, but also allow enterprises to effectively assess its possible climate risks. On the other hand, the effective use of the XBRL format is to expose ESG information to provide more meaningful and comparable information.

    The Accounting Research and Development Foundation and the Taiwan Stock Exchange Corporation co-sponsored the Digital Online Seminar on Sustainable Corporate Reporting and Financial Reporting on July 21. The meeting invited Ms. Guangqi Shang and Mr. Zhonghao Huang, and John Turner, CEO of XBRL International, to share online exchanges on issues such as corporate governance and sustainable corporate reporting, self-production of financial reports by enterprises, and the new applications of XBRL to sustainable corporate reporting and financial reporting.

    Chairman Yi Hsin Wang of the Accounting Research and Development Foundation expressed that the change in business patterns under the epidemic has had a great impact on accounting, auditing and the application of digital tools; in addition, the management of enterprises need to think about how they can maintain the quality of financial and non-financial information in the context of remote office work, and also to speed up the digitalization process sustainable issues. The General Manager of the Taiwan Stock Exchange Corporation, Mr. Lizhong Jane, mentioned that the Taiwan Stock Exchange Corporation has invested in the power to provide digital tools such as the XBRL financial reporting language to assist enterprises in their financial reporting, sustainable reporting and other information to accelerate the implementation of digitalization.

    Digital ESG disclosure is already a global trend
    Mr. John Turner, the CEO of International XBRL Inc., was the keynote speaker for this webinar and talked about the global approach to digital disclosure, with 184 countries presenting human-machinely readable financial results in inline XBRL format in 184 countries worldwide using XBRL(Extensible Enterprise Reporting Language) last year. In addition to traditional earnings reports, investors in various countries are increasingly demanding and increasing ESG information, and major global markets will also be forced to expose ESG information, particularly climate risks. Turner cites the European Union as an example of a New Green Deal that requires companies to achieve net zero carbon emissions by 2050, so how significant and comparable the ESG disclosure will be a very important issue in the future. Turner also mentioned that the International Accounting Standards Board (IASB) and relevant organizations, with international support, are promoting the digital development of information disclosure and that the International Committee on Sustainable Standards (ISSB) is to be established.

    Inline XBRL greatly increases ESG exposure readability
    The Sustainable Accounting Standards Board (SASB) has now completed the development of XBRL classification standards for 77 industries, and as SASB standards focus on financial sustainability disclosure, complemented by Inline XBRL presentation, information users will be made available directly for digital analysis across enterprises, resulting in visualizations. Users can browse the long-term performance of a certain number of a business to estimate future trends, or make cross-enterprise comparisons over a specific period. By digitizing ESG information through XBRL, Turner emphasizes that ESG information will be significantly more readable and comparable, so the first recommendation for businesses is to consider the digitization of information disclosure and to observe the progress and early preparation of international organizations' guidelines for ESG disclosure in an effort to translate enterprise ESG results into information that is easy for readers to browse and understand.

    XBRL has been implemented into the financial results of listed companies in Taiwan. Turning to the development of financial reporting in Taiwan's securities market, Chairman Liqing Chen of the XBRL Committee mentioned that about 2,000 listed companies in Taiwan provide four major statements each quarter, all of which can download data free of charge through the stock exchange website. There are currently518listed companies in Taiwan that submit social responsibility reports to GRI standards, and ESG disclosure will be enhanced and incorporated into the reporting framework of TCFD and SASB in accordance with the regulations of the Gold Regulatory Council.


    中文 Chinese  
    「企業永續報導與財務報導之數位化」線上研討會

    為強化我國資本市場國際競爭力,金管會正式啟動「公司治理3.0-永續發展藍圖」,要求上市上櫃公司揭露永續發展相關資訊,使投資人可知悉ESG(環境、社會及治理)議題對企業之影響,亦可讓企業正視並有效評估其可能風險。另一方面,隨著XBRL用於財務揭露之技術日趨成熟,有效運用XBRL格式揭露ESG資訊以提供更有意義之可比較資訊,成為熱門討論議題。

    會計研究發展基金會和臺灣證券交易所於7月21日共同主辦「企業永續報導與財務報導之數位化」線上研討會。會中邀請金管會證券期貨局尚光琪組長和黃仲豪組長、XBRL國際組織執行長John Turner,分別就公司治理3.0—企業永續報導、企業自行編製財務報告,以及XBRL於企業永續報導與財務報導之新應用等議題,透過線上交流進行分享。

    會計研究發展基金會王怡心董事長致詞指出,疫情下企業經營型態轉變,對會計、審計和數位工具應用帶來很大影響,除了讓企業思考如何能在遠距、居家辦公的情形下,仍能維持財務及非財務資訊品質,也使得數位化進程加快,對永續議題更加關注。臺灣證券交易所簡立忠總經理則提及,臺灣證券交易所投注心力,提供XBRL財務報告語言等數位工具,協助企業對財報、永續報導等資訊,加速數位化落實。

    全球吹起ESG浪潮在疫情下更為顯著
    「公司治理3.0—永續發展藍圖」將現行CSR報告書調整為永續報告書,未來將參考氣候相關財務揭露規範(TCFD)、美國永續會計準則理事會(SASB)所發布準則,強化永續報告書揭露,並擴大永續報告書第三方驗證範圍,進一步提升企業ESG資訊揭露品質,提供具可比較性之資訊。尚光琪組長強調,未來將陸續發布年報附表新規範、增訂參考範例及揭露指引,引導公司揭露重要環境和社會議題,具體實踐企業永續發展,盼能將ESG內化成企業DNA。

    提升財報揭露時效及品質實刻不容緩
    除了對非財務資訊規範和品質要求外,提供正確、即時的財務資訊給利害關係人,更為重要。黃仲豪組長提醒,過去企業編製財務報告,過分仰賴會計師調整甚至是代編,因此公司治理藍圖3.0重申,推動上市櫃公司公布自結年度財務資訊、縮短年度財務報告公告申報期限,並再次強調財報編製及產出,為企業管理階層之責任,公司編製財務報告,供會計師查核/核閱,雙方各司其職,力求提升財務報告的正確性和時效性,進而產出高品質的財務報告,是健全資本市場持續努力的目標。

    數位化ESG揭露 已是全球趨勢
    以「ESG-揭露與規則制定的全球趨勢」為題,Turner談到資訊揭露數位化已是全球進行式,2020年全球已有184個國家採用XBRL(可延伸企業報告語言)以Inline XBRL格式呈現人機皆可閱讀的財報。除了傳統財報之外,各國投資人對ESG資訊需求與日遽增,全球主要市場也將強制揭露ESG資訊,尤其是氣候風險。Turner以歐盟為例,日前發布綠色新政(New Green Deal),要求企業於2050年達到淨零碳排,因此企業ESG揭露如何具有重大性、可比較性,將成為未來非常重要的議題。Turner也提到,由制定國際財務報導準則的國際會計準則理事會(IASB)與相關組織在國際支持下,推動資訊揭露數位化發展,並擬成立國際永續準則委員會(ISSB)。未來ISSB如何濃縮ESG資訊揭露並具有可比較性,今年聯合國氣候變化大會(COP26)的討論將非常關鍵。

    Inline XBRL 大增ESG揭露可讀性
    目前永續會計準則委員會(SASB)已完成開發77個產業的XBRL分類標準,由於SASB準則聚焦於財務性的永續揭露,輔以Inline XBRL格式呈現,將使資訊使用者便於直接進行跨企業的數位分析,產出視覺化圖表。使用者可以瀏覽一企業某項數值的長期表現以預估未來趨勢,也可就一特定期間進行跨企業比較。透過XBRL將ESG資訊數位化,Turner強調,將使ESG資訊的可讀性、可比較性大幅提升,因此對企業的首要建議是考量資訊揭露的數位化,並且觀察國際組織對ESG揭露準則的研議進度並提早準備,設法將企業ESG成效轉換為閱讀者便於瀏覽與理解的資訊。

    XBRL已落實至臺灣上市公司財報
    談到臺灣證券市場財報揭露的發展,XBRL委員會陳麗卿主任委員提到,目前臺灣2千家上市公司每季度提供四份主要報表,均可以透過證交所網站免費下載數據,根據投資者與數據使用者回饋,XBRL數位化資訊非常有益於其使用。目前臺灣亦有518家上市公司以GRI標準提交社會責任報告書,依據金管會的規定,將加強ESG資訊揭露,納入TCFD與SASB於報告框架中。
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