因應我國接軌IFRS永續揭露準則產業範疇三排放揭露面臨課題與建議

Issues and Suggestions for the Compliance of Scope 3 Emission Disclosure Requirement of IFRS Sustainability Disclosure Standards

考量全球永續發展趨勢與氣候變遷風險對公司財務可能影響，投資人對企業非財務報告資訊揭露期待漸增，國際財務報導準則(IFRS)永續揭露準則已於2023年公布，並獲歐盟、新加坡等國支持採用，我國金融監督管理委員會亦於2023年8月宣示接軌IFRS永續揭露準則。 依據IFRS永續揭露準則，企業須揭露範疇一、二、三排放，惟範疇三排放資料蒐集不易，且計算方法尚未明確，恐影響企業法遵。本研究回顧IFRS永續揭露準則與歐、美、新等國範疇三排放揭露規範，分析產業遵守相關規範過程可能面臨問題，據以提出範疇三揭露規範制訂與配套措施建議。

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.