{"id":10440,"date":"2023-10-24T21:00:00","date_gmt":"2023-10-24T13:00:00","guid":{"rendered":"https:\/\/li-on.jwd.tw\/?p=10440"},"modified":"2024-05-27T21:01:25","modified_gmt":"2024-05-27T13:01:25","slug":"gri-2021%e7%89%88%e6%ba%96%e5%89%87%e4%bd%bf%e7%94%a8","status":"publish","type":"post","link":"https:\/\/li-on.jwd.tw\/zh\/gri-2021%e7%89%88%e6%ba%96%e5%89%87%e4%bd%bf%e7%94%a8\/","title":{"rendered":"GRI 2021\u7248\u51c6\u5219\u4f7f\u7528"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u81eaGRI\u4e8e2016 \u5e74\u63a8\u51fa\u6c38\u7eed\u8d44\u8baf\u63ed\u9732\u6807\u51c6\uff0c2021\u5e7410\u67085\u65e5\u53d1\u5e03\u91cd\u5927\u6539\u7248\u8baf\u606f\u3002\u65b0\u516c\u544a\u300c\u901a\u7528\u51c6\u52192021\u300d\u7279\u522b\u7eb3\u5165\u300c\u4eba\u6743\u300d\u548c\u98ce\u9669\u9886\u57df\u4e4b\u300c\u5c3d\u8d23\u8c03\u67e5\u300d\u9879\u76ee\uff0c2023\u5e741\u67081\u65e5\u751f\u6548\u3002 GRI\u4e5f\u9488\u5bf9\u7b2c\u4e00\u4e2a\u7279\u5b9a\u884c\u4e1a\u7684\u63ed\u9732\u89c4\u8303\u53d1\u5e03\u300c\u77f3\u6cb9\u548c\u5929\u7136\u6c14\u884c\u4e1a\u51c6\u5219\u300d\u3002\u4e3a\u8ba9\u5168\u7403\u7684\u7ec4\u7ec7\u80fd\u591f\u6709\u66f4\u52a0\u7cbe\u786e\u3001\u900f\u660e\u7684\u65b9\u5f0f\uff0c\u4e86\u89e3\u5176\u5bf9\u7ecf\u6d4e\u3001\u73af\u5883\u548c\u793e\u4f1a\u5c42\u9762\u7684\u5f71\u54cd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GRI\u51c6\u52192021\u5305\u542b\u300cGRI 1 \u57fa\u7840\u300d\u300cGRI 2\u4e00\u822c\u63ed\u9732\u300d\u548c\u300cGRI 3 \u91cd\u5927\u6027\u4e3b\u9898\u300d\u3002 GRI 2\u4e00\u822c\u63ed\u9732\u4e2d\uff0c\u6709\u5173\u6ce8\u516c\u53f8\u5458\u5de5\u3001\u6cbb\u7406\u7b56\u7565\u3001\u5229\u5bb3\u5173\u7cfb\u4eba\u7b49\uff0c\u5e76\u5c06\u300c\u4eba\u6743\u8bc4\u4f30\u300d\u4e0e\u300c\u5c3d\u804c\u8c03\u67e5\u300d\u7eb3\u5165\u5230\u4e00\u822c\u63ed\u9732\u6307\u6807\u4e2d\u3002\u5728\u300cGRI 3 \u91cd\u5927\u6027\u4e3b\u9898\u300d\u4e2d\uff0c\u7ed9\u4e88\u7ec4\u7ec7\u9274\u522b\u91cd\u5927\u4e3b\u9898\u65f6\u5b9c\u9075\u5faa\u7684\u7a0b\u5e8f\u6307\u5f15\uff0c\u5e2e\u52a9\u7ec4\u7ec7\u6709\u6548\u9274\u522b\u5e76\u987a\u5229\u63ed\u9732\u6709\u5173\u91cd\u5927\u4e3b\u9898\u7684\u8981\u6c42\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u300c\u51b2\u51fb\u300d\u4e3a\u4e3b\u7684\u91cd\u5927\u6027\u5206\u6790\u4e3a2021\u5e74\u65b0\u7248\u6700\u5927\u5dee\u5f02\u6027\uff0c\u76f8\u8f83GRI 2016\u7248\u672c\u4ee5\u300c\u5229\u5bb3\u5173\u7cfb\u4eba\u5173\u6ce8\u7a0b\u5ea6\u300d\u53ca\u300c\u5bf9\u73af\u5883\u3001\u7ecf\u6d4e\u53ca\u793e\u4f1a\u9762\u5411\u7684\u51b2\u51fb\u7a0b\u5ea6\u300d\u9274\u522b\u62a5\u544a\u4e66\u91cd\u5927\u4e3b\u9898\uff0c\u65b0\u7248GRI 2021\u66f4\u7740\u91cd\u4e8e\u4f01\u4e1a\u4e0e\u5229\u5bb3\u5173\u7cfb\u4eba\u8bc4\u4f30\u300c\u5bf9\u73af\u5883\u3001\u7ecf\u6d4e\u53ca\u4eba\uff08\u5305\u542b\u4eba\u6743\uff09\u7684\u5b9e\u9645\u4e0e\u6f5c\u5728\u51b2\u51fb\u91cd\u5927\u7a0b\u5ea6\u300d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91cd\u5927\u6027\u5206\u6790\u6d41\u7a0b\u5206\u4e3a\u56db\u5927\u6b65\u9aa4\uff0c\u4ece\u4e86\u89e3\u7ec4\u7ec7\u73af\u5883\u80cc\u666f\u3001\u9274\u522b\u5b9e\u9645\u4e0e\u6f5c\u5728\u51b2\u51fb\u3001\u8bc4\u4f30\u51b2\u51fb\u7a0b\u5ea6\uff0c\u5230\u6392\u5e8f\u51b2\u51fb\u7a0b\u5ea6\u5e76\u8fdb\u884c\u62a5\u544a\u63ed\u9732\u3002\u5176\u4e2d\u524d\u4e09\u6b65\u9aa4\u4e3a\u62a5\u544a\u7ec4\u7ec7\u7684\u4f8b\u884c\u6027\u6c38\u7eed\u8bae\u9898\u51b2\u51fb\u9274\u522b\uff0c\u6b65\u9aa4\u56db\u5219\u4e8e\u7f16\u5236\u62a5\u544a\u65f6\u8fdb\u884c\u91cd\u5927\u4e3b\u9898\u6392\u5e8f\u3002\u4f01\u4e1a\u987b\u4f9d\u5faa\u8fd9\u56db\u5927\u6b65\u9aa4\uff0c\u5b9a\u671f\u8bc4\u4f30\u7ba1\u7406\u8425\u8fd0\u51b2\u51fb\uff0c\u5e76\u4e8e\u51fa\u7248\u6c38\u7eed\u62a5\u544a\u4e66\u65f6\u63ed\u9732\u7ba1\u7406\u65b9\u9488\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.\u67b6\u6784\u53d8\u5316<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u53d1\u5e03GRI \u901a\u7528\u51c6\u5219\u4e3a\u5168\u65b0\u67b6\u6784\uff0c\u5305\u62ec\u2013\u901a\u7528\u51c6\u5219(Universal Standards)\u3001\u4ea7\u4e1a\u51c6\u5219(Sector Standards)\u3001\u4e3b\u9898\u51c6\u5219(Topic Standards)\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u7528\u51c6\u5219\u4e0e\u4e3b\u9898\u51c6\u5219\u662f\u73b0\u884cGRI\u67b6\u6784\u5c31\u6709\u7684\u6982\u5ff5\uff0c\u4ea7\u4e1a\u51c6\u5219\u5219\u662f\u672c\u6b21\u6539\u7248\u7684\u91cd\u5927\u53d8\u5316\u3002\u73b0\u884c\u7684\u901a\u7528\u51c6\u5219\u662fGRI101\u3001GRI102\u3001GRI103\uff0c\u6b64\u6b21\u6539\u7248\u5c06\u8c03\u6574\u4e3a GRI 1\u3001GRI 2\u3001GRI 3\uff0c\u5176\u4e2d GRI 3\u7684\u540d\u79f0\u4ece\u539f\u5148\u7684\u7ba1\u7406\u65b9\u9488(Management Approach)\u6539\u4e3a\u91cd\u5927\u4e3b\u9898(Material Topics)\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GRI 1(\u57fa\u7840)\uff1a\u8bf4\u660eGRI\u51c6\u5219\u76ee\u7684\u548c\u7cfb\u7edf\uff0c\u5e76\u89e3\u91ca\u6c38\u7eed\u62a5\u544a\u7684\u6982\u5ff5\uff0c\u89c4\u8303\u4f01\u4e1a\u7ec4\u7ec7\u5fc5\u987b\u9075\u5b88\u7684\u8981\u6c42\u53ca\u62a5\u5bfc\u539f\u5219\uff0c\u6309\u7167GRI \u51c6\u5219\u8fdb\u884c\u63ed\u9732\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GRI 2(\u4e00\u822c\u63ed\u9732)\uff1a\u4ece\u539f\u6765\u7684GRI 102\u516d\u5927\u7c7b(\u7ec4\u7ec7\u6982\u51b5\u3001\u7b56\u7565\u3001\u4f26\u7406\u4e0e\u8bda\u4fe1\u3001\u6cbb\u7406\u3001\u5229\u5bb3\u5173\u7cfb\u4eba\u6c9f\u901a\u3001\u62a5\u5bfc\u5b9e\u52a1)\u517156\u6761\u63ed\u9732\u7ec6\u9879\uff0c\u6574\u5e76\u4e3a5\u5927\u7c7b(\u7ec4\u7ec7\u4e0e\u62a5\u5bfc\u5b9e\u52a1\u3001\u8425\u8fd0\u6d3b\u52a8\u4e0e\u5458\u5de5\u3001\u6cbb\u7406\u3001\u7b56\u7565\u653f\u7b56\u548c\u5b9e\u52a1\u505a\u6cd5\u3001\u5229\u5bb3\u5173\u7cfb\u4eba\u6c9f\u901a)\u517130\u6761\u63ed\u9732\u7ec6\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GRI 3(\u91cd\u5927\u4e3b\u9898)\uff1a\u9488\u5bf9\u4f01\u4e1a\u7ec4\u7ec7\u5982\u4f55\u786e\u5b9a\u91cd\u5927\u4e3b\u9898\u7ed9\u4e86\u6307\u5bfc\u5efa\u8bae\uff0c\u5305\u542b\u786e\u5b9a\u91cd\u5927\u4e3b\u9898\u7684\u8fc7\u7a0b\u3001\u91cd\u5927\u4e3b\u9898\u7f57\u5217\u3001\u5982\u4f55\u7ba1\u7406\u91cd\u5927\u8bae\u9898\u7b49\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.\u4e0d\u518d\u533a\u5206\u6838\u5fc3\u6216\u5168\u9762\u9009\u9879<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73b0\u884c\u7f16\u5236\u6c38\u7eed\u62a5\u544a\u4e66\u65f6\u6709\u4e24\u4e2a\u9009\u9879\u53ef\u4ee5\u4f9d\u5faa\uff08\u6838\u5fc3\u4e0e\u5168\u9762\uff09\uff0c\u4e24\u8005\u5dee\u5f02\u53d6\u51b3\u4e8e\u62a5\u544a\u4e2d\u63ed\u9732\u5185\u5bb9\u7684\u7a0b\u5ea6\u3002\u672a\u6765\u65b0\u7248\u901a\u7528\u51c6\u5219\u4e0d\u518d\u533a\u5206\u6838\u5fc3\u6216\u5168\u9762\u9009\u9879\uff0c\u51e1\u662f\u91c7\u7528GRI\u51c6\u5219\u7f16\u64b0\u6c38\u7eed\u62a5\u544a\u4e66\u5c06\u4f9d\u5faaGRI 2(\u4e00\u822c\u63ed\u9732)\u6240\u6709\u9879\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.\u65b0\u589e\u4ea7\u4e1a\u51c6\u5219\uff08Sector Standards\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u6b21\u901a\u7528\u51c6\u5219\u6539\u7248\u5f15\u5165\u65b0\u4ea7\u4e1a\u51c6\u5219\u6982\u5ff5\uff0c\u5efa\u7acb\u4ea7\u4e1a\u51c6\u5219\u76ee\u7684\u662f\u5e0c\u671b\u6bcf\u4e2a\u884c\u4e1a\u7684\u6c38\u7eed\u62a5\u544a\u4e66\u80fd\u771f\u6b63\u53cd\u6620\u51fa\u5bf9\u5229\u5bb3\u5173\u7cfb\u4eba\u7684\u91cd\u5927\u5f71\u54cd\uff0c\u85c9\u7531\u4ea7\u4e1a\u5185\u5efa\u8bae\u63ed\u9732\u6807\u51c6\uff0c\u671f\u671b\u63d0\u5347\u4f01\u4e1a\u7ec4\u7ec7\u6c38\u7eed\u62a5\u544a\u4e66\u7684\u54c1\u8d28\u4e0e\u4e00\u81f4\u6027\uff1b\u900f\u8fc7\u884c\u4e1a\u51c6\u5219\u3001\u7ed9\u4e88\u660e\u786e\u7684\u91cd\u5927\u4e3b\u9898\u9274\u522b\u7a0b\u5e8f\u4e0e\u63ed\u9732\u8981\u6c42\uff0c\u672a\u6765\u4ea7\u4e1a\u51c6\u5219\u8ba1\u753b\u5c06\u9488\u5bf9\u7279\u5b9a40\u79cd\u884c\u4e1a\u5236\u5b9a\u63ed\u9732\u6307\u5f15\uff0c\u8003\u91cf\u5bf9\u73af\u5883\u3001\u793e\u4f1a\u548c\u7ecf\u6d4e\u7684\u91cd\u5927\u5f71\u54cd\uff0c\u77f3\u6cb9\u548c\u5929\u7136\u6c14\u3001\u7164\u70ad\u3001\u519c\u4e1a\u3001\u6c34\u4ea7\u517b\u6b96\u548c\u6e14\u4e1a\u662f\u4f18\u5148\u8003\u91cf\u7684\u884c\u4e1a\u522b\uff0c\u76ee\u524d\u4ea7\u4e1a\u51c6\u5219\u7b2c\u4e00\u4e2a\u63a8\u51fa\u7684\u662f GRI 11\u77f3\u6cb9\u4e0e\u5929\u7136\u6c14\u4ea7\u4e1a( GRI 11 Oil and Gas Sector 2021) \u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u7248\u51c6\u5219\u65b0\u589e\u884c\u4e1a\u51c6\u5219\uff0c\u4f01\u4e1a\u9700\u5c06\u5185\u90e8\u9274\u522b\u51fa\u7684\u91cd\u5927\u4e3b\u9898\u4e0e\u5176\u5bf9\u5e94\uff0c\u786e\u8ba4\u662f\u5426\u7b26\u5408\u884c\u4e1a\u9884\u8bbe\u7684\u51b2\u51fb\u8303\u7574\uff1b\u5e76\u4f9d\u6240\u5c5e\u7684\u884c\u4e1a\u51c6\u5219\u8fdb\u884c\u91cd\u5927\u6027\u5206\u6790\uff0c\u8bc4\u4f30\u5b9e\u9645\u53ca\u6f5c\u5728\u51b2\u51fb\uff0c\u6700\u540e\u53c2\u7167\u884c\u4e1a\u51c6\u5219\u4e0e\u5185\u90e8\u8bc4\u5206\u8fdb\u884c\u51b2\u51fb\u4e3b\u9898\u7684\u6392\u5e8f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4.\u5f3a\u5316\u4eba\u6743\u4e0e\u5c3d\u804c\u8c03\u67e5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b64\u6b21\u6539\u7248\u5176\u4e2d\u4e00\u4e2a\u4e3b\u8981\u539f\u56e0\u5c31\u662f\u5f3a\u5236\u8981\u6c42\u6240\u6709\u7684\u62a5\u5bfc\u7ec4\u7ec7\u4e00\u5b9a\u8981\u63ed\u9732\u5173\u4e8e\u4eba\u6743\u3001\u52b3\u5de5\u6743\u76ca\u7684\u8d44\u8baf\u4e0e\u7ba1\u7406\u4f5c\u4e3a\u3002\u65b0\u7248GRI 2(\u4e00\u822c\u63ed\u9732)\u628a\u4eba\u6743\u4e0e\u5c3d\u804c\u8c03\u67e5\u7eb3\u5165\u63ed\u9732\u6807\u51c6\u3002\u8fc7\u53bb\u4f01\u4e1a\u7ec4\u7ec7\u5728\u6c38\u7eed\u62a5\u544a\u4e66\u4e2d\u4e0d\u4e00\u5b9a\u5c06\u4eba\u6743\u8bae\u9898\u5f53\u6210\u91cd\u5927\u4e3b\u9898\u6765\u63ed\u9732\uff0c\u672a\u6765GRI\u5c06\u8981\u6c42\u4f01\u4e1a\u7ec4\u7ec7\u9700\u8bf4\u660e\u516c\u53f8\u5982\u4f55\u5b9e\u8df5\u5c0a\u91cd\u4eba\u6743\u7684\u653f\u7b56\u627f\u8bfa\u4ee5\u53ca\u5982\u4f55\u5c06\u8fd9\u4e9b\u627f\u8bfa\u8d2f\u7a7f\u4e8e\u7ec4\u7ec7\u6d3b\u52a8\u4e0e\u5546\u4e1a\u5173\u7cfb\u4e4b\u4e2d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5.\u6574\u5e76\u62a5\u5bfc\u539f\u5219<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u672c\u517c\u5177\u54c1\u8d28\u4e0e\u5185\u5bb9\u7684\u6c38\u7eed\u62a5\u544a\u4e66\u9664\u4e86\u4f9d\u5faaGRI\u51c6\u5219\u63ed\u9732\u5916\uff0c\u5c1a\u987b\u8003\u91cf\u62a5\u544a\u4e66\u7684\u62a5\u5bfc\u539f\u5219\u3002\u73b0\u884c\u62a5\u5bfc\u539f\u5219\u5206\u6210\u4e24\u4e2a\u7fa4\u7ec4\uff1a\u300c\u5b9a\u4e49\u62a5\u544a\u4e66\u5185\u5bb9\u7684\u539f\u5219\u300d\u548c\u300c\u5b9a\u4e49\u62a5\u544a\u4e66\u54c1\u8d28\u7684\u539f\u5219\u300d\uff0c\u65b0\u7248\u7684\u901a\u7528\u51c6\u5219\u5c06\u8fc7\u53bb\u5185\u5bb9\u53ca\u54c1\u8d28\u539f\u5219\u6574\u5e76\u62108\u9879\u539f\u5219\u3002<\/p>\n\n\n\n<p 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