摘要
由於ESG（Environmental, Social, Governance）資訊乃定性資訊，尚無統一的揭露標準，因此，本文係以保險業永續發展原則及全球永續性報告協會之永續性報導準則來進行探討。首先，先介紹保險業永續發展原則之形成、內容、效力、簽署人義務、加入簽署之利益以及國際發展狀況。其次，說明全球永續性報告協會的發展背景、永續性報導準則之內容、金融服務業特定行業揭露以及國際發展狀況。再來，論述我國對保險業企業社會責任之相關規範與實務守則，以瞭解國內之法制環境。最後，再提出結論與建議，以供保險業未來因應參考。
並列摘要
The ESG information is qualitative information and there is no uniform disclosure standard. Therefore, this article is aimed at the Principles for Sustainable Insurance (PSI) and GRI Standards of Global Reporting Initiatives (GRI) to conduct the discussion. First, the formation, content and validity of PSI, signatory's obligation, benefit of signing as well as the international development status were introduced. Second, the development background of GRI, the content of GRI Standards, G4 Sector Disclosure in Financial Services as well as the international development status were explained. Third, Taiwan's norms and practical rules related to corporate social responsibility in insurance industry were narrated to understand Taiwan's legal environment. In the end, the aforesaid contents were summarized to draw a conclusion and proposed suggestions for the reference of the future insurance industry.
參考文獻
延伸閱讀
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