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    5. 【會計研究月刊 第438期】 《碳盤查與揭露 企業永續的基礎》
    策略‧經營‧管理的

    【會計研究月刊 第438期】 《碳盤查與揭露 企業永續的基礎》

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    Released
    2022/05/01
    Language
    Traditional Chinese
    File format
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    Pages
    116
    ID
    298785
    ISBN
    9771022170002
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    All Issues 會計研究月刊Found 104 match

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    日趨嚴峻的氣候變化,使得人們對氣候變遷感同身受。
    淨零轉型已成為公、私部門顯學,而溫室氣體氣體的盤查與揭露是轉型的基礎。
    因應我國2050淨零排放路徑,及「溫室氣體減量及管理法」修正為「氣候變遷因應法」,本期封面專題邀請環保署氣候變遷辦公室、經濟部工業局、金管會證期局說明未來政策方向,以利企業因應。
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    會計研究月刊
    2022年5月
    第438期

    【當期目錄】
    封面故事 Cover Story
    74 【總論】
    溫室氣體盤查與揭露 發掘永續的新機會/編輯部
    76 【法規趨勢篇】
    氣候變遷因應法之修法重點
    環保署環境衛生及毒物管理處黃偉鳴副處長兼氣候變遷辦公室副主任
    79 【輔導轉型篇】
    以大帶小 攜手邁向2050淨零碳排/經濟部工業局呂正華局長
    82 【永續揭露篇】
    上市櫃拚減碳 溫室氣體盤查GO!/金融監督管理委員會證券期貨局尚光琪組長
    86 【永續準則篇】
    永續資訊揭露與驗證 全球齊步走/金融監督管理委員會證券期貨局黃仲豪組長
    88 【確信準則篇】
    溫室氣體查證/確信 依循國際標準/會計研究發展基金會審計準則委員會徐永堅主任委員

    特別企畫Special Issue
    39【數位經濟與競爭】/編輯部
    40從數位經濟競爭白皮書看執法立場與方向/賴文智、王文君
    46數位經濟競爭下的殺手併購/黃帥升
    52【數位資產】NFT數位資產交易與著名商標之保護/熊誦梅
    59NFT市場參與者可能面臨的稅務問題/胡友貞
    64【所得稅申報】111年所得稅申報重點一次看/楊建華、張啓晉、陳麒羽

    專業探討 Professional Issues
    90【審計準則】審計準則公報第七十五號「辨認並評估重大不實表達風險」/會計研究發展基金會研究處

    租稅與法律 Tax and Law
    98【商務法律】股東代表訴訟與借名登記/楊舜麟

    【最新稅法實務解析】
    102 今年3月底起各稅採公告核定
    104 預售屋交易之推計費用,以讓與價格計算 徐俊賢、莊蕎安
    108【行政救濟案例】稅捐稽徵法修正後,已核課稅款得否申請退還? 袁金蘭、王昭悌

    新聞瞭望臺 News Outlook
    24財經新聞掃描 編輯部
    28國際租稅要聞 廖月波、黃靖雯、許嘉銘、李長穎、葉維惇、林嘉彥、曹宇翔
    35XBRL新訊報導 會計研究發展基金會XBRL委員會

    會計準則 Accounting Standards
    36IFRS新訊報導 會計研究發展基金會研究處

    專欄 Columns
    12【發行人的話】溫室氣體排放資訊揭露:有助投資人評估企業永續經營實力 王怡心
    16【財經風向球】全球碳權交易發展趨勢 李沃牆
    11【編輯室報告】碳盤查與揭露,啟動淨零轉型 鄭惠之
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    會計研究月刊111年度12期(434-445期)電子版

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    ID
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    會計研究月刊

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    【會計研究月刊 第475期】2025.06.01 科技賦能永續資訊治理

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