2024/11/12 IAASB 正式發布 ISSA 5000 <a href="https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance">https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance</a> ISSA 5000 General Requirements for Sustainability Assurance Engagements 下載: https://ifacweb.blob.core.windows.net/publicfiles/2024-11/IAASB-International-Standard-on-Sustainability-Assurance-ISSA-5000.pdf ISSA 5000 General Requirements for Sustainability Assurance Engagements 下載:<a href="https://ifacweb.blob.core.windows.net/publicfiles/2024-11/IAASB-ISSA-5000-Sustainability-Assurance-Basis-for-Conclusions.pdf">https://ifacweb.blob.core.windows.net/publicfiles/2024-11/IAASB-ISSA-5000-Sustainability-Assurance-Basis-for-Conclusions.pdf</a>

在學習永續管理師與考試準備過程中的一些發現，與製作永續管理領域學習筆記的探索。

白熊的沙龍

IAASB 正式發布 ISSA 5000

20241022 接軌IFRS永續揭露準則專區 更新 永續報告書重大主題編製指引(金管會)<a href="https://cgc.twse.com.tw/static/20241028/8a828e1792ae226a0192d0fa3fad0004_%E8%AD%89%E4%BA%A4%E6%89%80_%E6%B0%B8%E7%BA%8C%E5%A0%B1%E5%91%8A%E6%9B%B8%E9%87%8D%E5%A4%A7%E4%B8%BB%E9%A1%8C%E7%B7%A8%E8%A3%BD%E6%8C%87%E5%BC%95_F.pdf">https://cgc.twse.com.tw/static/20241028/8a828e1792ae226a0192d0fa3fad0004_%E8%AD%89%E4%BA%A4%E6%89%80_%E6%B0%B8%E7%BA%8C%E5%A0%B1%E5%91%8A%E6%9B%B8%E9%87%8D%E5%A4%A7%E4%B8%BB%E9%A1%8C%E7%B7%A8%E8%A3%BD%E6%8C%87%E5%BC%95_F.pdf</a> 永續報告書重大主題揭露範例(金管會)<a href="https://cgc.twse.com.tw/static/20241028/8a828e1792ae226a0192d25d960a0007_%E8%AD%89%E4%BA%A4%E6%89%80_%E6%B0%B8%E7%BA%8C%E5%A0%B1%E5%91%8A%E6%9B%B8%E9%87%8D%E5%A4%A7%E4%B8%BB%E9%A1%8C%E6%8F%AD%E9%9C%B2%E7%AF%84%E4%BE%8B_Fv3.pdf">https://cgc.twse.com.tw/static/20241028/8a828e1792ae226a0192d25d960a0007_%E8%AD%89%E4%BA%A4%E6%89%80_%E6%B0%B8%E7%BA%8C%E5%A0%B1%E5%91%8A%E6%9B%B8%E9%87%8D%E5%A4%A7%E4%B8%BB%E9%A1%8C%E6%8F%AD%E9%9C%B2%E7%AF%84%E4%BE%8B_Fv3.pdf</a>

20241022 接軌IFRS永續揭露準則專區 更新

20241108 接軌IFRS永續揭露準則專區 更新 IFRS永續揭露準則問答集 (調整架構並納入2024年7月至8月宣導會之問答) 文件下載點:<a href="https://isds.tpex.org.tw/download/20241108%20IFRS%E6%B0%B8%E7%BA%8C%E6%BA%96%E5%89%87%E5%95%8F%E7%AD%94%E9%9B%86.pdf">https://isds.tpex.org.tw/download/20241108%20IFRS%E6%B0%B8%E7%BA%8C%E6%BA%96%E5%89%87%E5%95%8F%E7%AD%94%E9%9B%86.pdf</a>

20241108 接軌IFRS永續揭露準則專區 更新

2024/10/11 AWS（Alliance for Water Stewardship）V3.0 草案公布 https://a4ws.org/the-aws-standard-2-0/aws-standard-review-and-revision-3/ 文件下載點：https://a4ws.org/download/draft-aws-standard-v3-0-for-public-consultation/ AWS标准（3.0版）初稿修订内容汇总https://a4ws.org/download/aws-stanard-v3-0-summary-of-changes-zn-ch/

商業

永續管理師學習筆記

AWS 國際水資源管理標準 V3.0 草案公布

20241015 世界銀行旗下 IFC 發表生物多樣性財務影響指標 Biodiversity Finance Metrics for Impact Reporting <a href="https://www.ifc.org/en/insights-reports/2022/biodiversity-finance-reference-guide?cid=ccg_tt_climatechange_en_ext">https://www.ifc.org/en/insights-reports/2022/biodiversity-finance-reference-guide?cid=ccg_tt_climatechange_en_ext</a> 文件下載點：<a href="https://www.ifc.org/content/dam/ifc/doc/2024/ifc-biodiversity-finance-metrics-for-impact-reporting.pdf">https://www.ifc.org/content/dam/ifc/doc/2024/ifc-biodiversity-finance-metrics-for-impact-reporting.pdf</a>

世界銀行旗下 IFC 發表生物多樣性財務影響指標

GRI 14：礦業 2024 正體中文版 已可下載 https://bcsd.org.tw/special-promoted/special-prints/20241008-publication-gri-14-001/ 文件下載點 <a href="https://www.globalreporting.org/search/?query=GRI+14">https://www.globalreporting.org/search/?query=GRI+14</a>

GRI 14：礦業 2024 正體中文版 已可下載

2024/9/27 EFRAG 與 TISFD 簽署合作協議，推動社會相關財務揭露 所以在 TISFD 還沒成形的時候，EFRAG 就準備納入 ESRS 裡的 S 系列準則... <a href="https://www.efrag.org/en/news-and-calendar/news/efrag-and-tisfd-sign-cooperation-agreement-to-advance-socialrelated-financial-disclosures">https://www.efrag.org/en/news-and-calendar/news/efrag-and-tisfd-sign-cooperation-agreement-to-advance-socialrelated-financial-disclosures</a>

EFRAG與TISFD簽署合作協議，推動社會相關財務揭露

20240925 lFRS 公布企業自願採用ISSB準則編製永續報告指南，以利與投資人溝通 IFRS Foundation publishes guide for companies as investors call for voluntary application of ISSB Standardshttps://www.ifrs.org/news-and-events/news/2024/09/ifrs-foundation-publishes-issb-voluntary-application-guide/ 文件下載點：<a href="https://www.ifrs.org/content/dam/ifrs/supporting-implementation/issb-standards/issb-voluntary-application-preparers.pdf">https://www.ifrs.org/content/dam/ifrs/supporting-implementation/issb-standards/issb-voluntary-application-preparers.pdf</a>

IFRS 公布企業自願採用ISSB準則編製永續報告指南

官方說明：<a href="https://www.iaasb.org/focus-areas/understanding-international-standard-sustainability-assurance-5000">https://www.iaasb.org/focus-areas/understanding-international-standard-sustainability-assurance-5000</a>

IAASB通過ISSA 5000，預計於12月正式公布

文件下載點：--&gt; People in Scope<a href="https://cdn.prod.website-files.com/66bacef629e48ef3ce532329/66ef2a93df9d4c640372aaad_People%20in%20Scope%20Sept%202024.pdf">https://cdn.prod.website-files.com/66bacef629e48ef3ce532329/66ef2a93df9d4c640372aaad_People%20in%20Scope%20Sept%202024.pdf</a> --&gt; TISFD 暫擬規範範圍、任務與治理模式的回饋摘要：<a href="https://cdn.prod.website-files.com/66bad03afc5ba5a52ce98e40/66ec2dca1dd226e7a03d8050_TISDF-Prep.pdf">https://cdn.prod.website-files.com/66bad03afc5ba5a52ce98e40/66ec2dca1dd226e7a03d8050_TISDF-Prep.pdf</a>