{"id":10186,"date":"2022-09-25T00:00:00","date_gmt":"2022-09-24T16:00:00","guid":{"rendered":"\/acc\/?tkuisotope=%e6%b7%a1%e6%b1%9f%e5%a4%a7%e5%ad%b8%e7%ad%96%e7%95%a5%e5%83%b9%e5%80%bc%e7%ae%a1%e7%90%86%e8%88%87esg%e6%b0%b8%e7%ba%8c%e7%99%bc%e5%b1%95%e7%a0%94%e7%a9%b6%e4%b8%ad%e5%bf%83%e8%a8%ad%e7%bd%ae-2"},"modified":"2025-07-01T14:42:41","modified_gmt":"2025-07-01T06:42:41","slug":"%e6%b7%a1%e6%b1%9f%e5%a4%a7%e5%ad%b8%e7%ad%96%e7%95%a5%e5%83%b9%e5%80%bc%e7%ae%a1%e7%90%86%e8%88%87esg%e6%b0%b8%e7%ba%8c%e7%99%bc%e5%b1%95%e7%a0%94%e7%a9%b6%e4%b8%ad%e5%bf%83%e8%a8%ad%e7%bd%ae-2","status":"publish","type":"tkuisotope","link":"\/acc\/?tkuisotope=%e6%b7%a1%e6%b1%9f%e5%a4%a7%e5%ad%b8%e7%ad%96%e7%95%a5%e5%83%b9%e5%80%bc%e7%ae%a1%e7%90%86%e8%88%87esg%e6%b0%b8%e7%ba%8c%e7%99%bc%e5%b1%95%e7%a0%94%e7%a9%b6%e4%b8%ad%e5%bf%83%e8%a8%ad%e7%bd%ae-2","title":{"rendered":"\u6de1\u6c5f\u5927\u5b78\u7b56\u7565\u50f9\u503c\u7ba1\u7406\u8207ESG\u6c38\u7e8c\u767c\u5c55\u7814\u7a76\u4e2d\u5fc3\u8a2d\u7f6e\u8981\u9ede"},"content":{"rendered":"

\u6de1\u6c5f\u5927\u5b78\u7b56\u7565\u50f9\u503c\u7ba1\u7406\u8207<\/span><\/span>ESG<\/span><\/span>\u6c38\u7e8c\u767c\u5c55\u7814\u7a76\u4e2d\u5fc3\u8a2d\u7f6e\u8981\u9ede<\/span><\/span><\/p>\n

111. 08. 25 111<\/span><\/span>\u5b78\u5e74\u5ea6\u7b2c<\/span><\/span>1<\/span><\/span>\u5b78\u671f\u7b2c<\/span><\/span>1<\/span><\/span>\u6b21\u7cfb\u52d9\u6703\u8b70\u901a\u904e<\/span><\/span><\/p>\n

111.09.15 111(1)1<\/span><\/span>\u9662\u52d9\u6703\u8b70\u901a\u904e\u3001<\/span><\/span>111.10.06<\/span><\/span>\u6821\u9577\u6838\u5b9a<\/span><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

\u3127\u3001\u70ba\u4fc3\u9032\u7b56\u7565\u50f9\u503c\u7ba1\u7406\u8207<\/span>ESG<\/span>\u6c38\u7e8c\u767c\u5c55\u4e4b\u7814\u7a76\uff0c\u7d50\u5408\u570b\u969b\u8996\u91ce\u63a8\u5ee3\u7ba1\u7406\u6703\u8a08\u4e4b\u5b78\u8853\u7814\u7a76\u8207\u5be6\u52d9\u5275\u65b0\uff0c\u4e26\u5c0e\u5165\u4f5c\u696d\u50f9\u503c\u7ba1\u7406\uff08<\/span>Activity Value Management, AVM<\/span>\uff09\u4e4b\u61c9\u7528\u65b9\u6cd5\uff0c\u900f\u904e\u7522\u5b78\u5408\u4f5c\u4ee5\u8c50\u5bcc\u6559\u5b78\u3001\u63d0\u5347\u7814\u7a76\u80fd\u91cf\u53ca\u4f01\u696d\u5347\u7d1a\uff0c\u7279\u8a2d\u7f6e\u300c\u6de1\u6c5f\u5927\u5b78\u7b56\u7565\u50f9\u503c\u7ba1\u7406\u8207<\/span>ESG<\/span>\u6c38\u7e8c\u767c\u5c55\u7814\u7a76\u4e2d\u5fc3\u300d\uff08\u4ee5\u4e0b\u7c21\u7a31\u672c\u4e2d\u5fc3\uff09\u3002<\/span><\/span><\/p>\n

\u4e8c\u3001\u672c\u4e2d\u5fc3\u96b8\u5c6c\u5546\u7ba1\u5b78\u9662\uff0c\u6240\u9700\u7d93\u8cbb\u4ee5\u81ea\u884c\u7c4c\u52df\u70ba\u539f\u5247\uff0c\u672c\u4e2d\u5fc3\u5404\u9805\u7d93\u8cbb\u4e4b\u5831\u652f\uff0c\u4f9d\u5b78\u6821\u76f8\u95dc\u898f\u5b9a\u8fa6\u7406\u3002<\/span><\/span><\/p>\n

\u4e09\u3001\u672c\u4e2d\u5fc3\u4e4b\u8077\u638c\u5982\u4e0b\uff1a<\/span><\/span><\/p>\n

\uff08\u3127\uff09\u63a8\u5c55<\/span>AVM<\/span>\u3001\u7ba1\u7406\u6703\u8a08\u8207<\/span>ESG<\/span>\u6c38\u7e8c\u767c\u5c55\u8b70\u984c\u4e4b\u5b78\u8853\u7814\u7a76\u8207\u7522\u5b78\u61c9\u7528\u3002<\/span><\/span><\/p>\n

\uff08\u4e8c\uff09\u6574\u5408<\/span>AVM<\/span>\u4e4b\u5b78\u8853\u8207\u7522\u696d\u4e4b\u76f8\u95dc\u8cc7\u6e90\uff0c\u4ee5\u5340\u57df\u4e2d\u5fc3\u5f9e\u4e8b<\/span>AVM<\/span>\u6559\u80b2\u53ca\u63a8\u5ee3\uff0c\u9032\u884c\u5be6\u52d9\u904b\u7528\uff0c\u4e26\u5c55\u73fe\u7522\u5b78\u61c9\u7528\u7814\u7a76\u6210\u679c\u3002<\/span><\/span><\/p>\n

\uff08\u4e09\uff09\u7d50\u5408\u7f8e\u570b\u7ba1\u7406\u6703\u8a08\u5e2b\u5354\u6703\uff08<\/span>Institute of Management Accountants, IMA<\/span>\uff09\u4e4b\u5c08\u696d\u3001\u7814\u7a76\u8207\u6559\u80b2\u8cc7\u6e90\uff0c\u4e26\u8207<\/span>IMA<\/span>\u53f0\u5317\u5206\u6703\u5408\u4f5c\u4ee5\u7ba1\u7406\u6703\u8a08\u5c08\u696d\u70ba\u6838\u5fc3\uff0c\u57f9\u990a\u591a\u65b9\u4f4d\u570b\u969b\u4eba\u624d\uff0c\u63d0\u5347\u570b\u969b\u80fd\u898b\u5ea6\u53ca\u8996\u91ce\u3002<\/span><\/span><\/p>\n

\uff08\u56db\uff09\u9032\u884c\u7522\u5b78\u5408\u4f5c\uff0c\u627f\u63a5\u4f01\u696d\u59d4\u8a17\u4e4b\u7814\u767c\u3001\u5efa\u6559\u5408\u4f5c\u8207\u61c9\u7528\u670d\u52d9\uff0c\u57f9\u80b2\u76f8\u95dc\u4eba\u54e1\u6216\u6a5f\u69cb\uff0c\u4f5c\u70ba\u7814\u7a76\u8207\u5c08\u696d\u4ea4\u6d41\u5e73\u53f0\u3002<\/span><\/span><\/p>\n

\uff08\u4e94\uff09\u63a5\u53d7\u6821\u5916\u6a5f\u69cb\u59d4\u8a17\u7814\u7a76\u3001\u5b78\u8853\u6703\u8b70\u3001\u8aee\u8a62\u3001\u8a13\u7df4\u8207\u8b49\u7167\u8f14\u5c0e\u8ab2\u7a0b\u7b49\u670d\u52d9\u3002<\/span><\/span><\/p>\n

\uff08\u516d\uff09\u5176\u4ed6\u76f8\u95dc\u4e8b\u9805\u3002<\/span><\/span><\/p>\n

\u56db\u3001\u672c\u4e2d\u5fc3\u7f6e\u4e3b\u4efb\u4e00\u4eba\uff0c\u7531\u6821\u9577\u8058\u8acb\u672c\u6821\u5c08\u4efb\u6559\u5e2b\u517c\u4efb\u4e4b\uff0c\u8ca0\u8cac\u4e2d\u5fc3\u696d\u52d9\u4e4b\u7763\u5c0e\u8207\u5354\u8abf\u5de5\u4f5c\u3002\u672c\u4e2d\u5fc3\u5f97\u8a2d\u526f\u4e3b\u4efb\uff0c\u7531\u4e2d\u5fc3\u4e3b\u4efb\u8058\u4efb\u4e4b\u3002\u4e2d\u5fc3\u4e0b\u8a2d\u5169\u500b\u4efb\u52d9\u7de8\u7d44\uff0c\u7b56\u7565\u50f9\u503c\u7ba1\u7406\u7d44\u4ee5\u53ca<\/span>ESG<\/span>\u7d44\uff0c\u5404\u7f6e\u7d44\u9577\u4e00\u4eba\uff0c\u7d44\u54e1\u82e5\u5e72\uff0c\u4e26\u53ef\u4f9d\u696d\u52d9\u9700\u8981\u8a2d\u7f6e\u884c\u653f\u3001\u7814\u7a76\u3001\u6280\u8853\u7b49\u7d04\u8058\u4eba\u54e1\u82e5\u5e72\u4eba\uff0c\u652f\u63f4\u53ca\u5354\u52a9\u672c\u4e2d\u5fc3\u76f8\u95dc\u696d\u52d9\u8207\u5c08\u984c\u7814\u7a76\u4e4b\u898f\u5283\u8207\u57f7\u884c\u3002<\/span><\/span><\/p>\n

\u4e94\u3001\u672c\u4e2d\u5fc3\u5f97\u8a2d\u7f6e\u9867\u554f\u82e5\u5e72\u4eba\uff0c\u4ee5\u5229\u4e2d\u5fc3\u7814\u7a76\u3001\u696d\u52d9\u4e4b\u8aee\u8a62\u3002<\/span><\/span><\/p>\n

\u516d\u3001\u672c\u4e2d\u5fc3\u5f97\u8a2d\u7f6e\u7814\u7a76\u57fa\u91d1\uff0c\u57fa\u91d1\u8a2d\u7f6e\u53ca\u7ba1\u7406\u898f\u5247\u53e6\u5b9a\u4e4b\u3002<\/span><\/span><\/p>\n

\u4e03\u3001\u672c\u8981\u9ede\u7d93\u9662\u52d9\u6703\u8b70\u901a\u904e\uff0c\u5831\u8acb\u6821\u9577\u6838\u5b9a\u5f8c\u5be6\u65bd\uff1b\u4fee\u6b63\u6642\u4ea6\u540c\u3002<\/span><\/span><\/p>\n

\u76f8\u95dc\u9644\u4ef6<\/a><\/p>\n
<\/i>\u4e0b\u8f09 <\/a>\u6de1\u6c5f\u5927\u5b78\u7b56\u7565\u50f9\u503c\u7ba1\u7406\u8207ESG\u6c38\u7e8c\u767c\u5c55\u7814\u7a76\u4e2d\u5fc3\u8a2d\u7f6e\u8981\u9ede.pdf<\/span><\/div>\n<\/div>\n","protected":false},"template":"wp-custom-template-detail-4-post","meta":{"_uag_custom_page_level_css":""},"categories":[12],"tags":[],"acf":[],"uagb_featured_image_src":[],"uagb_author_info":{"display_name":"\u8449\u6b23\u59ae","author_link":"\/acc\/?author=0"},"uagb_comment_info":0,"uagb_excerpt":"\u6de1\u6c5f\u5927\u5b78\u7b56\u7565\u50f9\u503c\u7ba1\u7406\u8207ESG\u6c38\u7e8c\u767c\u5c55\u7814\u7a76\u4e2d\u5fc3\u8a2d\u7f6e\u8981\u9ede 111. 08. 25 111\u5b78\u5e74\u5ea6\u7b2c1\u5b78\u671f\u7b2c1\u6b21\u7cfb\u52d9\u6703\u8b70\u901a\u904e 111.09.15 111(1)1\u9662\u52d9\u6703\u8b70\u901a\u904e\u3001111.10.06\u6821\u9577\u6838\u5b9a     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