| 英文摘要 |
Considering the global sustainable development trend and the possible impact of climate change risks on corporate financial performance, investors are expecting companies to disclose non-financial reporting information. The IFRS sustainability disclosure standards have been announced in 2023 and have been adopted by the European Union, Singapore and other supporting countries. The Financial Supervisory Commission of R.O.C. also announced in August 2023 that it would align with the IFRS sustainability disclosure standards. According to the IFRS sustainability disclosure standards, companies are required to report Scope 1, 2, and 3 emissions. However, it is difficult to collect Scope 3 emission data, and the calculation method is not yet mature, which may affect corporate compliance. This study reviews the IFRS sustainability disclosure standards and scope 3 emission disclosure standards in Europe, the United States, and Singapore, analyzes the problems that the industry may face in complying with relevant standards, and proposes suggestions for the formulation of scope 3 disclosure requirements and supporting measures. |
