訪談重點 1.全球準則協同的重要性：ESG 架構多元且分歧（歐盟、美國、國際版並存），IVSC 支持「一套全球準則」並與 IFRS、ISSB、審計準則互補，降低重複與落差。 2. 評價與 ESG 的交集擴大：最新 IVS 已納入 ESG 因素；更一致、可比的揭露可讓評價專業更精準反映企業/資產價值與投資行為影響。 3. 資料與專業仍在成形：全球在一致資訊、標準採用與專業人才上仍不成熟，未來數年將「異中求同」，有助於對投資決策與資產配置的重要性快速上升。 4. 先行者與資本吸引力：具透明度、專業與國際標準的市場更能吸引資本（例如：採納 IVS、建立評價專業體系的國家）；臺灣若持續強化標準與揭露，可擴大資本流入。 5. 給中小企業的要訣：以「資訊透明＋國際語言」為本（採用 IVS、IFRS國際永續揭露準則），把 ESG 視為提升營運與產品競爭力的機會，評價自然水到渠成。 ________________________________________ "Valuation Standards × Sustainable Investing: ESG Trend, Capital Confidence, and Taiwan’s Opportunity" English Key Takeaways: 1. Need for Coordinated Global Standards: With EU, US, and international versions co-existing, IVSC advocates a simple, single global baseline that complements IFRS/ISSB and auditing standards to reduce duplication and inconsistency. 2. Widening ESG–Valuation Intersection: The latest IVS includes ESG factors; better, consistent disclosures will let valuers more accurately assess company/asset value and influence investor behavior. 3. Data & Profession Still Maturing: Consistent global data, adoption of standards, and valuation talent are still developing; the next few years will be messy but increasingly material for investment decisions. 4. First-Mover Advantage in Capital: Markets with transparency, professionalism, and international standards attract disproportionate capital inflows; Taiwan can boost inbound investment by deepening standards and disclosure. 5. SME Playbook: Lead with “transparent data + the international language” (IVS, IFRS, international sustainability standards), view ESG as an operational and product opportunity—sound valuations will follow.