身處在全球化且相互關聯的世界，環境、社會、公司治理等面向之永續議題已成為政府與大眾的關注焦點。金融業身為資金的引導者，其永續報告書更被視為推動綠色金融、社會與產業轉型、達成2050淨零排放目標的重要溝通工具。本研究首先介紹歷史較悠久且普及性較高的永續資訊揭露框架「GRI準則(Global Reporting Initiative Standards)」與「TCFD建議(Recommendations of the Task Force on Climate-related Financial Disclosures)」，口語化呈現原文的中譯重點(包括：永續報告書之重點揭露項目、編製原則與注意事項)，以幫助讀者認識永續報告書的基礎架構並彌補官方譯本之不足(例如：語意不清、用詞生硬)；再檢視臺灣金融監管單位對於永續報告書的資訊揭露要求與規畫；最後，藉由「第三屆永續金融先行者聯盟」之2024年永續報告書，觀察臺灣金融業永續報告書的常見優缺點並探討可改進方向、未來趨勢與挑戰。本研究發現，多數臺灣金融業永續報告書在基本揭露架構、敘事邏輯、圖文編排、利害關係人溝通、ESG目標管理上已具有一定成熟度，然而仍有若干可改進之方向。本研究認為永續資訊揭露將朝財務化、標準化、數位化的方向整合，而金融業也將面臨減碳力道難以維持、資訊揭露時間壓力、情境分析實用性待發展、員工專業與參與度不足、缺乏提升永續報告書正面價值的前瞻性資訊等挑戰。

In an increasingly globalized and interconnected world, environmental, social, and governance (ESG) issues have become a central concern for governments and the public. As financial industry is a key intermediary in capital allocation, its sustainability reports are widely regarded as important communication tools for promoting green finance and supporting the transition toward the goal of net-zero emissions by 2050.
This study introduces the fundamental structure of sustainability reports and provides an accessible translation of the key disclosure items, reporting principles, and practical considerations of two widely adopted international frameworks— Global Reporting Initiative Standards (GRI) and Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD), to compensate for the shortcomings of official translations. It further reviews Taiwan’s regulatory requirements and policy planning related to sustainability reporting. Using the 2024 sustainability reports published by members of the Sustainable Finance Pioneer Alliance as research samples, this study observes common strengths, weaknesses, and explores potential areas for improvement, future trends, and emerging challenges in sustainability reporting practices within Taiwan’s financial industry. This study finds that most sustainability reports issued by Taiwanese financial institutions have achieved a certain level of maturity in terms of reporting structure, narrative logic, visual presentation, stakeholder communication and ESG target management, however, challenges remain. This study suggests that sustainability disclosure will continue to evolve, toward greater financialization, standardization, and digitalization. Financial institutions are likely to face challenges in maintaining decarbonization efforts, disclosing information within timelines, exploring practical applicability of scenario analysis, strengthening employees’ expertise and engagement as well as enhancing forward-looking information.

Aureli S, Gigli S, Medei R, Supino E. (2019), The value relevance of environmental, social, and governance disclosure: Evidence from Dow Jones Sustainability World Index listed companies. Corp Soc Resp Env Ma. 2020;27:43–52. https://doi.org/10.1002/csr.1772

Cho, C. H., Bohr, K., Choi, T. J., Partridge, K., Shah, J. M., & Swierszcz, A. (2020), Advancing Sustainability Reporting in Canada: 2019 Report on Progress. Accounting Perspectives, 19(3), 181-204.

Demartini, M. C., Beretta, V., & Larisch, A. (2025), Does the transparency of sustainability reports matter? A quantitative assessment. Corporate Social Responsibility and Environmental Management, 32(1), 18–43. https://doi.org/10.1002/csr.2926

Ferguson, P.J., Hronsky, J. & Pinnuck, M. (2023), Who pays attention to sustainability reports and why? Evidence from Google search activity. Accounting & Finance, 63, 3519–3551. https://doi.org/10.1111/acfi.13045

Global Sustainability Standards Board (2021), GRI Standards, https://www.globalreporting.org/how-to-use-the-gri-standards/gri-standards-traditional-chinese-translations/

Nakao, Y., Ishino, A., Kokubu, K., & Okada, H. (2024), Exploring visual communication in corporate sustainability reporting: Using image recognition with deep learning. Corporate Social Responsibility and Environmental Management, 31(4), 3210–3234. https://doi.org/10.1002/ csr.2735

Task Force on Climate-related Financial Disclosures (2017), The Recommendations on Climate-related Financial Disclosures, https://www.fsb-tcfd.org/publications/

Task Force on Climate-related Financial Disclosures (2021), Implementing the Recommendations of the Task Force on Climate-related Financial Disclosures, https://www.fsb-tcfd.org/publications/

United Nations (2004), The Global Compact- Who Cares Wins: Connecting Financial Markets to a Changing World, https://documents1.worldbank.org/curated/en/ 280911488968799581/pdf/113237-WP-WhoCaresWins-2004.pdf

金融監督管理委員會 (2020), 公司治理3.0-永續發展藍圖, https://www.sfb.gov.tw/ch/home.jsp?id=992&parentpath=0,8,882,884

金融監督管理委員會 (2022), 上市櫃公司永續發展路徑圖, https://www.sfb.gov.tw/ch/home.jsp?id=95&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202203030001&dtable=News

金融監督管理委員會 (2023), 上市櫃公司永續發展行動方案, https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202303280001&dtable=News

金融監督管理委員會 (2023), 新聞稿：金管會發布我國接軌國際財務報導準則(IFRS)永續揭露準則藍圖，持續提升永續資訊報導品質及透明度, https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202308170002&dtable=News

金融監督管理委員會 (2024), 新聞稿：金管會推出「綠色及轉型金融行動方案」，助力我國淨零碳排與永續發展, https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202410290001&dtable=News

許永明、余清祥、蕭景元、陳仁帥、李榕時、萬宸宇 (2023), 氣候相關財務揭露(TCFD)年鑑. 2023, 政大企業永續管理研究中心。

臺灣證券交易所 (2022), 上市上櫃公司永續發展實務守則, https://twse-regulation.twse.com.tw/m/LawContent.aspx?FID=FL052368

臺灣證券交易所 (2025), 上市公司編製與申報永續報告書作業辦法, https://twse-regulation.twse.com.tw/m/LawContent.aspx?FID=FL075209

臺灣證券交易所 (2025), 新聞稿：證交所推出「輔助產製永續報告書功能」，助力資本市場提升永續資訊透明度, https://cgc.twse.com.tw/pressReleases/promoteNewsArticleCh/4447