訪談重點 1.ESG 準則整合的重要性：國際永續相關準則（如 IFRS、ISSB、CSRD、TCFD）的整合，讓全球企業能以統一永續資訊揭露準則，減少重複作業與迷失。 2.推動揭露標準化的挑戰：最大挑戰在於說服力害關係人接受揭露標準化，尤其是溫室氣體排放量較高、抗拒變革的產業。 3.數位化與透明度價值：標準化與數位化報告不僅提升透明度與責任制，還能幫助企業優化流程、減少浪費、提高效率。 4.區域差異與全球趨勢：不同地區對 ESG 的接受度差異很大（如加州 vs 德州），但跨國企業與全球趨勢推動標準化的必然性。 5.臺灣的領導角色：臺灣在 ESG 推動上扮演領導者角色，其實踐能成為亞太區乃至全球的重要示範。 "From Finance to Sustainability: on Global ESG Standards and Taiwan Sustainability Role" English Key Takeaways: 1.Importance of ESG Standard Consolidation: Global frameworks (IFRS, ISSB, CSRD, TCFD) provide unified reporting standards, reducing duplication and confusion for companies. 2.Challenges of Adoption: Convincing stakeholders to embrace standards remains difficult, especially in high-emission industries resistant to change. 3.Value of Digital and Transparent Reporting: Standardized disclosures not only enhance accountability and transparency but also improve efficiency and decision-making. 4.Regional Differences vs Global Momentum: While regions like California and Texas differ significantly, multinational corporations and global momentum drive standardization forward. 5.Taiwan’s Leadership Role: Taiwan is emerging as a leader in ESG, setting an example for Asia-Pacific and contributing to global progress.