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| 研究生： |
林依君 Lin, I-Chun |
|---|---|
| 論文名稱： |
財務長如何因應企業IFRS/ISSB非財務資訊揭露要求之研究 The Role of CFO in Corporate Response to IFRS/ISSB Non-Financial Information Disclosure Requirements |
| 指導教授： |
黃正忠
Huang, Niven |
| 口試委員: |
黃啟瑞
Huang, Chi-Jui 周玲臺 Chou, Ling-Tai |
| 學位類別： |
碩士
Master |
| 系所名稱： |
商學院 - 國際經營管理英語碩士學位學程(IMBA) International MBA Program College of Commerce(IMBA) |
| 論文出版年： | 2025 |
| 畢業學年度： | 113 |
| 語文別： | 英文 |
| 論文頁數： | 155 |
| 中文關鍵詞： | 財務長 、非財務揭露 、永續報告 、國際財務報導準則第S1號及第S2號 、國際永續準則理事會/永續會計準則委員會 |
| 外文關鍵詞： | CFO, Non-financial Disclosure, Sustainability reporting, IFRS S1 S2, ISSB/SASB |
| 相關次數： | 點閱：44 下載：8 |
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氣候變遷已使永續發展成為全球企業的重要議題，各國政府日益強調非財務資訊揭露，超越傳統財務報告的範疇，推動企業揭露資訊透明度。企業如今面臨永續報導準則的挑戰，其中以 IFRS S1 和 S2 規範成為全球企業揭露的重要指標。這些標準代表著非財務報告趨向全面化的重大趨勢，要求企業揭露與氣候相關的風險、機會及其永續策略。
財務長（CFO）將成為連結財務績效與永續目標的策略領導者，他們的角色正在轉變，需將傳統的財務思維模式與環境、社會與治理（ESG）因素整合進企業核心策略中。CFO 現今必須評估永續風險，引導長期投資決策，並將複雜的永續數據轉化為具意義的財務洞察。透過發揮其財務專業，CFO 成為協助企業掌握永續報導脈動的重要關鍵角色，並可能在推動組織轉型中發揮關鍵作用，在應對全球環境挑戰的同時，能實現具有競爭力的財務績效。
Climate change has transformed sustainability into a critical business concern globally. Governments are increasingly mandating non-financial information disclosures, creating a push for transparency that goes beyond traditional financial reporting. Companies now face the challenge of navigating emerging sustainability reporting standards, with the IFRS S1 and S2 regulations emerging as pivotal mandates for global corporate disclosure. These standards represent a significant trend towards comprehensive non-financial reporting, requiring companies to disclose climate-related risks, opportunities, and sustainability strategies.
The CFO has emerged as a strategic leader bridging financial performance with sustainability imperatives. Their evolving role requires transforming traditional financial approaches by integrating Environmental, Social, and Governance (ESG) considerations into core business strategies. CFOs now must assess sustainability risks, guide long-term investment decisions, and translate complex sustainability data into meaningful financial insights. By leveraging financial expertise, CFOs are becoming crucial role who help organizations navigate the intricate landscape of sustainability reporting. They may play a pivotal role in driving organizational transformation that balances global environmental challenges with competitive financial performance.
1. Introduction 1
1.1. Research Background and Motivation 1
1.2. How the Role of CFO Changed 2
1.3. Research methodology and the structure of contents 2
2. Literature review 4
2.1. Sustainability Reporting Frameworks 4
2.1.1. Overview of IFRS S1 and S2 Standards 4
2.1.2. Current Adoption Status of IFRS S1 and S2 by Countries and Taiwan's Implementation Timeline 9
2.1.3. Growing Emphasis on Sustainability Disclosures and Their Connectivity with Financial Information 14
2.1.4. The role of IFRS S1 and S2 in Harmonizing Sustainability Reporting 16
2.2. The Role of CFOs 18
2.2.1. Integrated Financial Reporting and Planning & Analysis 21
2.2.1.1. Traditional Role of the CFO in Financial Reporting and Planning & Analysis 21
2.2.1.2. Evolving Role of the CFO in Financial Reporting and Planning & Analysis 22
2.2.2. Risk Management and Compliance 26
2.2.2.1. Traditional Role of the CFO in Risk Management and Compliance 26
2.2.2.2. Evolving Role of the CFO in Risk Management and Compliance 28
2.2.3. Multi-Stakeholder Communication 30
2.2.3.1. Traditional Role of CFO in Communication 30
2.2.3.2. Evolving Role of CFO in Communication 31
2.3. Sustainable Finance and the Role of CFO 32
2.3.1. Definition of Sustainable Finance and Why It Matters 32
2.3.2. What It Means for CFOs 35
2.4. The Current Regulation - Omnibus Package 36
2.5. Legal Liability and Risk- Observations from Taiwan's Legal System and U.S. Practical Case 38
2.5.1. Taiwan's Legal System 38
2.5.2. Two U.S. Cases-Delta Air & Lululemon 39
2.5.3. Taiwan Practical Implications and Case Insights 41
3. Research Methodology 42
3.1. Research Design and Limitations 42
3.2. In-depth Interviews with Experts 43
3.3. Analysis Process 47
4. In-Depth Interview Results and Analysis 49
4.1. Regulatory Policy as a Catalyst for Change 49
4.2. Transformation of the CFO’s Role and Responsibilities 52
4.2.1. Integration of Financial and Nonfinancial Information-Strategic Planning and Integration 52
4.2.2. Risk Supervision and Greenwashing Prevention-Supervisor 56
4.2.3. Communication and Stakeholder Engagement-Communicator 58
4.3. Key Challenges Faced by CFOs in Implementation 61
4.3.1. Data and Measurement Challenges 62
4.3.2. Resource and Capability Constraints 67
4.3.3. Strategic Alignment and Regulatory Complexity 71
4.4. Synthesis of Findings with Literature 74
5. Recommendations, Conclusion and Research Limitation 76
5.1. Recommendations for Fostering a Supportive Ecosystem 76
5.1.1. Corporate Governance: Institutionalizing Sustainable Information Governance 76
5.1.2. CFOs in Strategic Role and Talent Education 77
5.1.3. Policymakers / Regulators Supporting Package 80
5.1.4. Financial Institutions and Investors: Driving Capital Allocation through Information Disclosure Quality 83
5.1.5. Academic Institutions: Cultivating Sustainability Finance Talent and Development 84
5.2. Conclusion 85
5.3. Research Limitation 86
References 89
Appendix 105
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