{"id":2982,"date":"2026-01-13T21:51:00","date_gmt":"2026-01-13T13:51:00","guid":{"rendered":"https:\/\/ic.dila.edu.tw\/?p=2982"},"modified":"2026-01-28T09:54:50","modified_gmt":"2026-01-28T01:54:50","slug":"%e6%8a%8a%e6%a3%ae%e6%9e%97%e7%a8%ae%e5%9b%9e%e5%9f%8e%e5%b8%82%ef%bc%8c%e6%8a%8a%e8%87%aa%e7%84%b6%e7%a8%ae%e5%9b%9e%e5%bf%83%e8%a3%a1","status":"publish","type":"post","link":"https:\/\/ic.dila.edu.tw\/?p=2982","title":{"rendered":"\u628a\u68ee\u6797\u7a2e\u56de\u57ce\u5e02\uff0c\u628a\u81ea\u7136\u7a2e\u56de\u5fc3\u88e1"},"content":{"rendered":"\n<h5 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Friends\uff09\u300d\u793e\u6703\u4f01\u696d\u5171\u540c\u5275\u8fa6\u4eba\u984f\u9298\u6bc5\uff0c\u70ba\u5e2b\u751f\u5e36\u4f86\u4e86\u4e00\u5834\u95dc\u65bc\u571f\u5730\u3001\u751f\u614b\u8207\u5275\u696d\u521d\u5fc3\u7684\u6df1\u523b\u5c0d\u8a71\u3002\u984f\u9298\u6bc5\u5206\u4eab\u4e86\u4ed6\u5982\u4f55\u5c07\u6e90\u81ea\u65e5\u672c\u7684\u300c\u5bae\u8107\u5f0f\u9020\u6797\u6cd5\uff08Miyawaki Method\uff09\u300d\u5f15\u5165\u53f0\u7063\uff0c\u4e26\u8a66\u5716\u900f\u904e\u793e\u6703\u4f01\u696d\u7684\u6a21\u5f0f\uff0c\u5728\u5bf8\u571f\u5bf8\u91d1\u7684\u90fd\u5e02\u6c34\u6ce5\u53e2\u6797\u4e2d\uff0c\u627e\u56de\u8b93\u81ea\u7136\u6df1\u547c\u5438\u7684\u7a7a\u9593\u3002<\/p>\n\n\n\n<h5 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Miyawaki\uff09\u7684\u7406\u8ad6\u5f8c\uff0c\u4ed6\u770b\u898b\u4e86\u66d9\u5149\u3002<\/p>\n\n\n\n<p>\u5bae\u8107\u5f0f\u9020\u6797\u6cd5\u4e0d\u540c\u65bc\u50b3\u7d71\u5712\u85dd\u7684\u300c\u4ee5\u4eba\u70ba\u672c\u300d\uff0c\u53ea\u7a2e\u4eba\u985e\u89ba\u5f97\u6f02\u4eae\u7684\u6a39\uff1b\u5b83\u5f37\u8abf\u300c\u4ee5\u6a39\u70ba\u672c\u300d\uff0c\u900f\u904e\u8abf\u67e5\u5728\u5730\u300c\u6f5b\u5728\u81ea\u7136\u690d\u88ab\u300d\uff0c\u627e\u51fa\u9019\u584a\u571f\u5730\u539f\u672c\u8a72\u751f\u9577\u7684\u76f8\u5c0d\u6700\u7a69\u5b9a\u7684\u68ee\u6797\u3002\u900f\u904e\u9ad8\u5bc6\u5ea6\u6df7\u690d\u5728\u5730\u539f\u751f\u7a2e\uff0c\u8b93\u6a39\u6728\u5728\u7af6\u722d\u8207\u5408\u4f5c\u4e2d\u5feb\u901f\u751f\u9577\u3002<\/p>\n\n\n\n<p>\u300c\u6211\u5011\u4e0d\u662f\u5728\u7a2e\u6a39\uff0c\u6211\u5011\u662f\u5728\u5275\u9020\u751f\u614b\u7cfb\u3002\u300d\u984f\u9298\u6bc5\u79c0\u51fa\u4e00\u5f35\u5f35\u7167\u7247\uff1a\u5f9e\u53f0\u5357\u7684\u571f\u57ce\u570b\u5c0f\u3001\u79c1\u4eba\u7528\u5730\u3001\u516c\u5712\u5230\u4f01\u696d\u7684\u68ee\u6797\u5275\u751f\u6848\u4f8b\uff0c\u539f\u672c\u5149\u79bf\u79bf\u6216\u5145\u6eff\u5916\u4f86\u7a2e\u7684\u571f\u5730\uff0c\u5728\u77ed\u77ed\u5e7e\u5e74\u9593\u8b8a\u6210\u4e86\u9b31\u9b31\u8525\u8525\u7684\u5c0f\u68ee\u6797\u3002\u4ed6\u7279\u5225\u5f37\u8abf\u4e0d\u53ea\u662f\u7a2e\u6a39\uff0c\u66f4\u8981\u6062\u5fa9\u571f\u5730\u7684\u751f\u547d\u529b\u3002\u5982\u4eca\uff0c\u86af\u8693\u56de\u4f86\u4e86\uff0c\u539f\u672c\u6d88\u5931\u7684\u6606\u87f2\u56de\u4f86\u4e86\uff0c\u9023\u571f\u58e4\u90fd\u958b\u59cb\u6709\u4e86\u300c\u68ee\u6797\u7684\u5473\u9053\u300d\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u793e\u6703\u4f01\u696d\u7684\u6311\u6230\uff1a\u8ca9\u552e\u300c\u770b\u4e0d\u898b\u7684\u50f9\u503c\u300d<\/strong><\/h5>\n\n\n\n<p>\u7136\u800c\uff0c\u5c07\u4fee\u5fa9\u5730\u7403\u7684\u7406\u60f3\u8f49\u5316\u70ba\u53ef\u6301\u7e8c\u7684\u5546\u696d\u6a21\u5f0f\uff0c\u4e26\u975e\u6613\u4e8b\u3002\u300c\u4e00\u822c\u7684\u6a39\u53ef\u4ee5\u8ce3\u6728\u6750\uff0c\u4f46\u6211\u5011\u7684\u6a39\u4e0d\u662f\u7a2e\u4f86\u780d\u7684\uff0c\u6211\u5011\u8ce3\u7684\u662f\u300c\u751f\u614b\u670d\u52d9\u300d\u3001\u662f\u300c\u7406\u60f3\u300d\u4e5f\u662f\u300c\u672a\u4f86\u300d\u3002\u984f\u9298\u6bc5\u5e7d\u9ed8\u5730\u9053\u51fa\u793e\u6703\u4f01\u696d\u7684\u8271\u8f9b\u3002<\/p>\n\n\n\n<p>\u5728<strong>ESG<\/strong>\uff08\u74b0\u5883\u3001\u793e\u6703\u548c\u516c\u53f8\u6cbb\u7406\uff09\u8207<strong>TNFD<\/strong>\uff08\u81ea\u7136\u76f8\u95dc\u8ca1\u52d9\u63ed\u9732\uff09\u6d6a\u6f6e\u8208\u8d77\u524d\uff0c\u8981\u8aaa\u670d\u4f01\u696d\u51fa\u8cc7\u5728\u5de5\u5ee0\u65c1\u7a2e\u690d\u4e00\u7247\u300c\u6c92\u6709\u5f88\u6574\u9f4a\u3001\u537b\u5145\u6eff\u751f\u6a5f\u300d\u7684\u539f\u751f\u68ee\u6797\uff0c\u5145\u6eff\u4e86\u6311\u6230\u3002\u4f46\u4ed6\u5805\u4fe1\uff0c\u6559\u80b2\u662f\u6539\u8b8a\u601d\u7dad\u7684\u95dc\u9375\u3002\u4e00\u91ce\u68ee\u6797\u4e0d\u53ea\u7a2e\u6a39\uff0c\u66f4\u6295\u5165\u5927\u91cf\u7684\u6642\u9593\u9032\u884c\u571f\u58e4\u6539\u826f\u3001\u6a39\u7a2e\u8abf\u67e5\u8207\u74b0\u5883\u6559\u80b2\u3002<\/p>\n\n\n\n<p>\u300c\u53ea\u6709\u6559\u80b2\u53ef\u4ee5\u6539\u8b8a\u601d\u7dad\uff0c\u601d\u7dad\u7522\u751f\u884c\u52d5\uff0c\u884c\u52d5\u990a\u6210\u7fd2\u6163\uff0c\u6700\u7d42\u6539\u8b8a\u4e16\u4ee3\u3002\u300d\u984f\u9298\u6bc5\u5206\u4eab\u4e86\u8207\u5c0f\u5b78\u751f\u4e00\u8d77\u7a2e\u6a39\u7684\u611f\u52d5\uff1a\u5b69\u5b50\u5011\u770b\u8457\u89aa\u624b\u7a2e\u4e0b\u7684\u6a39\u82d7\uff0c\u5728\u5f9e30\u516c\u5206\u9577\u5230\u6bd4\u81ea\u5df1\u9084\u9ad8\uff0c\u7136\u5f8c\u518d\u7562\u696d\u96e2\u958b\u5b78\u6821\uff0c\u90a3\u7a2e\u96e2\u6821\u524d\u8207\u571f\u5730\u91cd\u65b0\u9023\u7d50\u7684\u751f\u547d\u529b\uff0c\u662f\u4efb\u4f55\u8ab2\u672c\u90fd\u6559\u4e0d\u4f86\u7684\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u7d66\u672a\u4f86\u7684\u671f\u8a31\uff1a\u505a\u5730\u7403\u7684\u7d05\u8840\u7403<\/strong><\/h5>\n\n\n\n<p>\u8b1b\u5ea7\u5c3e\u8072\uff0c\u984f\u9298\u6bc5\u5c55\u793a\u4e86\u65e5\u672c\u660e\u6cbb\u795e\u5bae\u7684\u68ee\u6797\u7167\u7247\uff0c\u90a3\u662f\u4e00\u767e\u5e74\u524d\u4eba\u5011\u70ba\u4e86\u672a\u4f86\u800c\u7a2e\u4e0b\u7684\u68ee\u6797\uff0c\u5982\u4eca\u5df2\u7136\u6210\u70ba\u90fd\u5e02\u4e2d\u7684\u7da0\u8272\u5fc3\u81df\u3002\u300c\u6211\u5011\u6216\u8a31\u7121\u6cd5\u505a\u51fa\u5b8c\u7f8e\u7684\u68ee\u6797\uff0c\u56e0\u70ba\u539f\u59cb\u68ee\u6797\u4e00\u65e6\u88ab\u7834\u58de\u5c31\u56de\u4e0d\u53bb\u4e86\u3002\u4f46\u6211\u5011\u53ef\u4ee5\u900f\u904e\u6a21\u4eff\u5927\u81ea\u7136\uff0c\u8b93\u4eba\u985e\u5f9e\u5730\u7403\u7684\u764c\u7d30\u80de\uff0c\u8f49\u8b8a\u6210\u4fee\u5fa9\u5730\u7403\u7684\u7d05\u8840\u7403\u3002\u300d<\/p>\n\n\n\n<p>\u984f\u9298\u6bc5\u7684\u5206\u4eab\uff0c\u4e0d\u50c5\u662f\u95dc\u65bc\u7a2e\u6a39\u7684\u6280\u8853\uff0c\u66f4\u662f\u4e00\u5834\u95dc\u65bc\u751f\u547d\u54f2\u5b78\u7684\u6f14\u7e79\u3002\u5728\u6cd5\u9f13\u6587\u7406\u5b78\u9662\u9019\u7247\u91cd\u8996\u5fc3\u9748\u74b0\u4fdd\u7684\u6821\u5712\u88e1\uff0c\u9019\u5834\u8b1b\u5ea7\u63d0\u9192\u6211\u5011\u7121\u8ad6\u9762\u5c0d\u591a\u5927\u7684\u6c23\u5019\u5371\u6a5f\u6216\u5275\u696d\u56f0\u5883\uff0c\u53ea\u8981\u9806\u61c9\u81ea\u7136\u3001\u61f7\u62b1\u5584\u5ff5\uff0c\u5373\u4f7f\u662f80\u516c\u5206\u5bec\u7684\u72f9\u9577\u571f\u5730\uff0c\u4e5f\u80fd\u9577\u51fa\u4e00\u7247\u5b88\u8b77\u751f\u547d\u7684\u68ee\u6797\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u3010\u4e00\u91ce\u68ee\u6797\u8b1b\u5ea7\u5c0f\u8fad\u5178\u3011<\/strong><\/h5>\n\n\n\n<p>\u70ba\u4e86\u8b93\u60a8\u66f4\u6df1\u5165\u7406\u89e3\u984f\u9298\u6bc5\u8ca0\u8cac\u4eba\u7684\u6f14\u8b1b\u5167\u5bb9\uff0c\u6211\u5011\u7279\u5225\u6574\u7406\u4e86\u672c\u6b21\u8b1b\u5ea7\u4e2d\u5169\u500b\u81f3\u95dc\u91cd\u8981\u7684\u95dc\u9375\u5b57\u3002\u9019\u5169\u500b\u6982\u5ff5\u4e0d\u50c5\u662f\u4e00\u91ce\u68ee\u6797\u7684\u6280\u8853\u6838\u5fc3\uff0c\u66f4\u662f\u9a45\u52d5\u672a\u4f86\u4f01\u696d ESG \u8f49\u578b\u7684\u95dc\u9375\u529b\u91cf\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>1. \u5bae\u8107\u68ee\u6797 \/ \u5bae\u8107\u5f0f\u9020\u6797\u6cd5 (Miyawaki Forest \/ Method)<\/strong><\/h5>\n\n\n\n<p><strong>\u300c\u7528\u5341\u5e74\uff0c\u7a2e\u51fa\u767e\u5e74\u7684\u68ee\u6797\u3002\u300d<\/strong>\u9019\u662f\u7531\u65e5\u672c\u6a6b\u6ff1\u570b\u7acb\u5927\u5b78\u69ae\u8b7d\u6559\u6388\u3001\u690d\u7269\u751f\u614b\u5b78\u5bb6\u5bae\u8107\u662d\uff08Akira Miyawaki\uff09\u535a\u58eb\u63d0\u51fa\u300c\u5c0f\u578b\u68ee\u6797\uff08Tiny Forest\uff09\u300d\u7684\u6982\u5ff5\u6240\u5275\u7acb\u7684\u9020\u6797\u6cd5\u3002\u5176\u6838\u5fc3\u7406\u5ff5\u5728\u65bc\u5275\u5efa\u7b2c\u4e09\u7a2e\u985e\u578b\u7684\u4eba\u5de5\u690d\u88ab\u300c\u6f5b\u5728\u81ea\u7136\u690d\u88ab\u300d\uff08Potential Natural Vegetation\uff09\uff0c\u5373\u5728\u6c92\u6709\u4eba\u985e\u5e72\u64fe\u4e0b\uff0c\u8a72\u571f\u5730\u539f\u672c\u6700\u9069\u5408\u751f\u9577\u4e14\u6700\u7a69\u5b9a\u7684\u672c\u571f\u690d\u7269\u7fa4\u843d\u3002<\/p>\n\n\n\n<p><strong>\u5bae\u8107\u5f0f\u9020\u6797\u6cd5\u4e09\u5927\u7279\u8272\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u690d\u7fa4\u8abf\u67e5<\/strong>\uff1a\u6839\u64da\u7a2e\u690d\u9810\u5b9a\u5730\u7684\u5404\u9805\u74b0\u5883\u9650\u5236\u689d\u4ef6\uff0c\u900f\u904e\u690d\u7fa4\u8abf\u67e5\u56b4\u683c\u7be9\u9078\u80fd\u5f62\u6210\u7a69\u5b9a\u7684\u690d\u7269\u793e\u6703\u7684\u6a39\u7a2e\uff0c\u800c\u975e\u5916\u4f86\u666f\u89c0\u6a39\u3002<\/li>\n\n\n\n<li><strong>\u9ad8\u5bc6\u5ea6\u7a2e\u690d\uff1a<\/strong>\u6a21\u64ec\u81ea\u7136\u6f14\u66ff\uff0c\u6bcf\u5e73\u65b9\u516c\u5c3a\u7a2e\u690d3-5\u68f5\u6a39\u82d7\uff0c\u5275\u9020\u6a39\u6728\u9593\u300c\u7af6\u722d\u300d\u8207\u300c\u5408\u4f5c\u300d\u7684\u751f\u9577\u74b0\u5883\uff0c\u52a0\u901f\u6797\u76f8\u5f62\u6210\u3002<\/li>\n\n\n\n<li><strong>\u571f\u58e4\u6539\u826f\uff1a<\/strong>\u4e3b\u52d5\u6539\u826f\u4eba\u70ba\u5e72\u64fe\u7684\u571f\u58e4\u74b0\u5883\uff0c\u8b93\u6a39\u82d7\u6839\u7cfb\u5065\u5168\uff0c\u4e5f\u8b93\u571f\u901f\u91cd\u5efa\u571f\u58e4\u751f\u614b\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u76f8\u6bd4\u50b3\u7d71\u9020\u6797\uff0c\u5bae\u8107\u68ee\u6797\u751f\u9577\u901f\u5ea6\u5feb\u7d0410\u500d\uff0c\u5bc6\u5ea6\u9ad8\u7d0430\u500d\uff0c\u751f\u7269\u591a\u6a23\u6027\u4e5f\u5c07\u66f4\u8c50\u5bcc\u3002\u9019\u7a2e\u68ee\u6797\u4e5f\u88ab\u7a31\u70ba\u300c\u90fd\u5e02\u7684\u7da0\u8272\u51b7\u6c23\u6a5f\u300d\uff0c\u5728\u7a2e\u690d2-3\u5e74\u5f8c\u5373\u53ef\u9054\u5230\u300c\u514d\u7dad\u8b77\u300d\u72c0\u614b\uff0c\u5177\u5099\u6975\u4f73\u7684\u751f\u7269\u591a\u6a23\u6027\u3001\u56fa\u78b3\u80fd\u529b\u3001\u964d\u6eab\u6548\u679c\u53ca\u9632\u707d\u529f\u80fd\uff0c\u88ab\u8996\u70ba\u4fee\u5fa9\u90fd\u5e02\u74b0\u5883\u3001\u5efa\u7acb\u300c\u57ce\u5e02\u7da0\u80ba\u300d\u7684\u6700\u4f73\u81ea\u7136\u89e3\u65b9\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>2. TNFD (Taskforce on Nature-related Financial Disclosures)<\/strong><\/h5>\n\n\n\n<p>\u81ea\u7136\u76f8\u95dc\u8ca1\u52d9\u63ed\u9732\uff0c\u662f\u4e00\u500b\u570b\u969b\u6027\u7684\u5021\u8b70\u6846\u67b6\uff0c\u8981\u6c42\u4f01\u696d\u8a55\u4f30\u4e26\u63ed\u9732\u5176\u5546\u696d\u6d3b\u52d5\u5c0d\u300c\u81ea\u7136\u74b0\u5883\u8207\u751f\u7269\u591a\u6a23\u6027\u300d\u7684\u4f9d\u8cf4\u7a0b\u5ea6\u8207\u5f71\u97ff\u98a8\u96aa\u3002<\/p>\n\n\n\n<p><strong>\u70ba\u4ec0\u9ebc\u9019\u5c0d\u4f01\u696d\u5f88\u91cd\u8981\uff1f<\/strong>\u904e\u53bb\u4f01\u696d\u505a\u74b0\u4fdd\u4e3b\u8981\u95dc\u6ce8\u300c\u6e1b\u78b3\u300d\uff08Carbon\uff09\uff0c\u4f46TNFD\u5c07\u7126\u9ede\u64f4\u5927\u5230\u300c\u751f\u614b\u7cfb\u7d71\u300d\uff08Nature\uff09\u3002\u9019\u610f\u5473\u8457\uff0c\u672a\u4f86\u4f01\u696d\u4e0d\u53ea\u8981\u7b97\u6392\u78b3\u591a\u5c11\uff0c\u9084\u5f97\u7b97\u6e05\u695a\u300c\u6709\u6c92\u6709\u7834\u58de\u751f\u614b\u300d\u6216\u300c\u6709\u6c92\u6709\u5fa9\u80b2\u68f2\u5730\u300d\u3002\u5c0d\u65bc\u4e00\u91ce\u68ee\u6797\u9019\u6a23\u7684\u793e\u6703\u4f01\u696d\u800c\u8a00\uff0cTNFD\u7cfb\u7d71\u8b93\u300c\u4fee\u5fa9\u751f\u614b\u300d\u4e0d\u518d\u53ea\u662f\u516c\u76ca\u53e3\u865f\uff0c\u800c\u662f\u4f01\u696d\u5fc5\u9808\u91cf\u5316\u3001\u5177\u5099\u5546\u696d\u50f9\u503c\u7684ESG\u95dc\u9375\u6307\u6a19\u3002<\/p>\n\n\n\n<h5 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