{"id":19596,"date":"2026-10-28T17:27:11","date_gmt":"2026-10-28T09:27:11","guid":{"rendered":"https:\/\/blog.roboadvisor.com.tw\/?p=19596"},"modified":"2026-10-28T17:27:11","modified_gmt":"2026-10-28T09:27:11","slug":"esg-report-employee-benefits-gri","status":"publish","type":"post","link":"https:\/\/blog.roboadvisor.com.tw\/?p=19596","title":{"rendered":"\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u54e1\u5de5\u798f\u5229\u600e\u9ebc\u5beb\uff1f\u56db\u500b GRI \u9805\u76ee\u5c0d\u7167"},"content":{"rendered":"<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u54e1\u5de5\u798f\u5229\u5728\u6c38\u7e8c\u5831\u544a\u66f8\u88e1\u4e3b\u8981\u843d\u5728\u56db\u500b GRI \u63ed\u9732\u9805\u76ee\uff1a201-3 \u9000\u4f11\u8a08\u756b\u3001401-2 \u5168\u8077\u54e1\u5de5\u798f\u5229\u3001404-2 \u9000\u4f11\u8f49\u63db\u5354\u52a9\u3001403-6 \u5065\u5eb7\u4fc3\u9032\u3002\n\u540c\u4e00\u9805\u798f\u5229\u653e\u932f\u9805\u76ee\uff0c\u5831\u544a\u66f8\u4e0d\u6703\u88ab\u9000\u4ef6\uff0c\u4f46\u8b80\u5831\u544a\u7684\u4eba\u7121\u6cd5\u548c\u5225\u5bb6\u6bd4\uff0c\u4e5f\u770b\u4e0d\u51fa\u516c\u53f8\u771f\u6b63\u82b1\u4e86\u5fc3\u601d\u7684\u5730\u65b9\u3002\n\u5beb\u5f97\u51fa\u300c\u591a\u5c11\u4eba\u53c3\u8207\u3001\u5b58\u4e86\u591a\u5c11\u3001\u7d50\u679c\u5982\u4f55\u300d\u7684\u516c\u53f8\uff0c\u798f\u5229\u624d\u6703\u5f9e\u4e00\u884c\u5ba3\u793a\u8b8a\u6210\u4e00\u7d44\u6578\u5b57\u3002<\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\">\u300c\u798f\u5132\u4fe1\u8a17\u8981\u653e 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u9084\u662f 201-3\uff08\u9000\u4f11\u91d1\uff09\uff1f\u54e1\u5de5\u7406\u8ca1\u8b1b\u5ea7\u7b97\u4e0d\u7b97 ESG\uff1f\u300d<\/p>\n\n<p class=\"wp-block-paragraph\">\u6bcf\u5e74\u7b2c\u4e8c\u5b63\uff0c\u6c38\u7e8c\u8fa6\u516c\u5ba4\u958b\u59cb\u6536\u5404\u90e8\u9580\u7684\u8cc7\u6599\uff0c\u4eba\u8cc7\u9577\u548c\u6c38\u7e8c\u9577\u6700\u5e38\u5361\u4f4f\u7684\uff0c\u5c31\u662f\u9019\u7a2e\u6b78\u985e\u554f\u984c\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u54e1\u5de5\u798f\u5229\uff0c\u5c6c ESG\uff08\u74b0\u5883\u3001\u793e\u6703\u8207\u6cbb\u7406\uff09\u88e1\u7684\u793e\u6703\u9762\uff0c\u4e3b\u8981\u4f9d\u5168\u7403\u6c38\u7e8c\u6027\u5831\u544a\u5354\u6703\uff08GRI\uff0cGlobal Reporting Initiative\uff09\u6e96\u5247\u7684\u56db\u500b\u63ed\u9732\u9805\u76ee\u64b0\u5beb\uff1a\u9000\u4f11\u5236\u5ea6\u653e GRI 201-3\uff0c\u5168\u8077\u624d\u6709\u7684\u798f\u5229\u653e GRI 401-2\uff0c\u9000\u4f11\u524d\u898f\u5283\u653e GRI 404-2\uff0c\u8ca1\u52d9\u58d3\u529b\u9019\u985e\u8eab\u5fc3\u5065\u5eb7\u65b9\u6848\u653e GRI 403-6<sup>[1][2][3][4]<\/sup>\uff0c\u81fa\u7063\u4e0a\u5e02\u516c\u53f8\u81ea 2025 \u5e74\u8d77\u5168\u9762\u7de8\u88fd\u6c38\u7e8c\u5831\u544a\u66f8\uff0c\u4e26\u61c9\u53c3\u8003 GRI \u6e96\u5247<sup>[5]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u7528\u5403\u7684\u4f86\u6bd4\u55bb\u6bd4\u8f03\u597d\u61c2\uff0cGRI \u6e96\u5247\u50cf\u98df\u54c1\u5305\u88dd\u4e0a\u7684\u71df\u990a\u6a19\u793a\uff0c\u6bcf\u5bb6\u7684\u914d\u65b9\u4e0d\u540c\uff0c\u4f46\u71b1\u91cf\u3001\u86cb\u767d\u8cea\u3001\u9209\u4e00\u5f8b\u5beb\u5728\u540c\u4e00\u683c\uff0c\u6d88\u8cbb\u8005\u624d\u80fd\u62ff\u5169\u5305\u9905\u4e7e\u4f86\u6bd4\uff0c\u54e1\u5de5\u798f\u5229\u4e5f\u662f\u4e00\u6a23\uff0c\u554f\u984c\u4e0d\u5728\u516c\u53f8\u7d66\u4e86\u591a\u5c11\uff0c\u5728\u5225\u4eba\u80fd\u4e0d\u80fd\u62ff\u4f60\u7684\u6578\u5b57\u548c\u5225\u5bb6\u6bd4\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u95dc\u9375\u6578\u64da\u8207\u898f\u5b9a<\/h2>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u898f\u5b9a\u6216\u6578\u5b57<\/th>\n<th>\u65e5\u671f<\/th>\n<th>\u51fa\u8655<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u8ab0\u8981\u7de8\u6c38\u7e8c\u5831\u544a\u66f8<\/td>\n<td>\u5168\u9ad4\u4e0a\u5e02\u516c\u53f8\u81ea 114 \u5e74\uff082025 \u5e74\uff09\u8d77\u7de8\u88fd 113 \u5e74\u5ea6\u5831\u544a\u66f8<\/td>\n<td>2024 \u5e74\u4fee\u6b63<\/td>\n<td>\u81fa\u7063\u8b49\u5238\u4ea4\u6613\u6240<sup>[5]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u4f9d\u4ec0\u9ebc\u6e96\u5247<\/td>\n<td>\u6bcf\u5e74\u53c3\u8003 GRI \u901a\u7528\u6e96\u5247\u3001\u884c\u696d\u6e96\u5247\u53ca\u91cd\u5927\u4e3b\u984c\u6e96\u5247\u7de8\u88fd<\/td>\n<td>\u73fe\u884c<\/td>\n<td>\u81fa\u7063\u8b49\u5238\u4ea4\u6613\u6240<sup>[5]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u7533\u5831\u671f\u9650<\/td>\n<td>\u6bcf\u5e74 8 \u6708\u5e95\u524d\u7533\u5831\uff0c\u5831\u544a\u66f8\u5b9c\u7d93\u8463\u4e8b\u6703\u6c7a\u8b70<\/td>\n<td>\u73fe\u884c<\/td>\n<td>\u81fa\u7063\u8b49\u5238\u4ea4\u6613\u6240<sup>[5]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u9000\u4f11\u8a08\u756b<\/td>\n<td>GRI 201-3\uff1a\u8ca0\u50b5\u4f30\u8a08\u3001\u6e96\u5099\u91d1\u6db5\u84cb\u7a0b\u5ea6\u3001\u63d0\u64a5\u7387\u3001\u53c3\u8207\u7a0b\u5ea6<\/td>\n<td>2018-07-01 \u751f\u6548<\/td>\n<td>GRI 201<sup>[1]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u5168\u8077\u54e1\u5de5\u798f\u5229<\/td>\n<td>GRI 401-2\uff1a\u81f3\u5c11\u5217\u58fd\u96aa\u3001\u91ab\u7642\u3001\u5931\u80fd\u3001\u80b2\u5b30\u5047\u3001\u9000\u4f11\u6e96\u5099\u3001\u6301\u80a1\u3001\u5176\u4ed6<\/td>\n<td>2018-07-01 \u751f\u6548<\/td>\n<td>GRI 401<sup>[2]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u9000\u4f11\u8f49\u63db\u5354\u52a9<\/td>\n<td>GRI 404-2 b\uff1a\u6307\u5f15\u4f8b\u793a\u300c\u9810\u5b9a\u9000\u4f11\u8005\u7684\u9000\u4f11\u524d\u898f\u5283\u300d<\/td>\n<td>2018-07-01 \u751f\u6548<\/td>\n<td>GRI 404<sup>[3]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u81ea\u9858\u6027\u5065\u5eb7\u4fc3\u9032<\/td>\n<td>GRI 403-6 b\uff1a\u542b\u5fc3\u7406\u793e\u6703\u98a8\u96aa\u8207\u6e1b\u58d3\u65b9\u6848<\/td>\n<td>2021-01-01 \u751f\u6548<\/td>\n<td>GRI 403<sup>[4]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u52de\u52d5\u6e96\u5247\u4fee\u8a02<\/td>\n<td>401\u3001404 \u7b49\u52de\u52d5\u985e\u6e96\u5247\u4fee\u8a02\u4e2d\uff0c\u65b0\u7248\u751f\u6548\u524d 2016 \u5e74\u7248\u4ecd\u9069\u7528<\/td>\n<td>2026 \u5e74\u8d77\u5206\u6279\u6838\u5b9a<\/td>\n<td>GRI<sup>[6]<\/sup><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<h2 class=\"wp-block-heading\">\u54e1\u5de5\u798f\u5229\u63ed\u9732\u7684\u5b9a\u7fa9<\/h2>\n\n<p class=\"wp-block-paragraph\">\u54e1\u5de5\u798f\u5229\u63ed\u9732\u662f\u4f01\u696d\u5728\u6c38\u7e8c\u5831\u544a\u66f8\u4e2d\uff0c\u4f9d GRI \u7b49\u6e96\u5247\u8aaa\u660e\u63d0\u4f9b\u7d66\u54e1\u5de5\u7684\u9000\u4f11\u3001\u4fdd\u96aa\u3001\u4f11\u5047\u3001\u6301\u80a1\u8207\u5065\u5eb7\u7b49\u798f\u5229\uff0c\u4ee5\u53ca\u6db5\u84cb\u5c0d\u8c61\u3001\u53c3\u8207\u7a0b\u5ea6\u8207\u8ca1\u52d9\u627f\u8afe\u7684\u8cc7\u8a0a\uff0c\u5b83\u56de\u7b54\u7684\u662f\u300c\u516c\u53f8\u5c0d\u54e1\u5de5\u9577\u671f\u7d93\u6fdf\u5b89\u5168\u505a\u4e86\u54ea\u4e9b\u627f\u8afe\u3001\u505a\u5230\u4ec0\u9ebc\u7a0b\u5ea6\u300d\uff0c\u5728 ESG \u7684\u5206\u985e\u88e1\u5c6c\u65bc\u793e\u6703\u9762\uff08S\uff09\u7684\u4eba\u529b\u8cc7\u672c\u8b70\u984c\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u70ba\u4ec0\u9ebc\u8981\u7167 GRI \u5beb\uff1a\u4e0a\u5e02\u516c\u53f8 2025 \u5e74\u8d77\u5168\u9762\u7de8\u88fd<\/h2>\n\n<p class=\"wp-block-paragraph\">\u81fa\u7063\u8b49\u5238\u4ea4\u6613\u6240\u7684\u4f5c\u696d\u8fa6\u6cd5\u5728 2024 \u5e74\u4fee\u6b63\u5f8c\uff0c\u5168\u9ad4\u4e0a\u5e02\u516c\u53f8\u81ea 2025 \u5e74\u8d77\u90fd\u8981\u7de8\u88fd\u524d\u4e00\u5e74\u5ea6\u7684\u6c38\u7e8c\u5831\u544a\u66f8\uff0c\u8cc7\u672c\u984d 20 \u5104\u5143\u4ee5\u4e0b\u7684\u516c\u53f8\u4e5f\u4e0d\u4f8b\u5916\uff0c\u5831\u544a\u66f8\u8981\u53c3\u8003 GRI \u6e96\u5247\uff0c\u63ed\u9732\u516c\u53f8\u6240\u9451\u5225\u7684\u7d93\u6fdf\u3001\u74b0\u5883\u8207\u4eba\u7fa4\uff08\u542b\u4eba\u6b0a\uff09\u91cd\u5927\u4e3b\u984c<sup>[5]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6240\u4ee5\u5f9e 2025 \u5e74\u8d77\uff0c\u5831\u544a\u66f8\u4e0d\u518d\u53ea\u662f\u5927\u516c\u53f8\u7684\u529f\u8ab2\uff0c\u539f\u672c\u53ea\u5beb\u300c\u63d0\u4f9b\u5b8c\u5584\u798f\u5229\u300d\u4e00\u53e5\u8a71\u7684\u4e2d\u5c0f\u578b\u4e0a\u5e02\u516c\u53f8\uff0c\u4e5f\u8981\u958b\u59cb\u56de\u7b54\u6a19\u6e96\u5316\u7684\u554f\u984c\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">GRI \u672c\u8eab\u4e5f\u5728\u52d5\uff0c401\u3001404 \u9019\u4e9b\u52de\u52d5\u985e\u6e96\u5247\u6b63\u5728\u4fee\u8a02\uff0c\u65b0\u589e\u4e00\u4efd\u4ee5 401 \u70ba\u57fa\u790e\u7684\u300c\u5728\u8077\u7236\u6bcd\u8207\u7167\u9867\u8005\u300d\u6e96\u5247\uff0c\u65b0\u7248\u751f\u6548\u524d 2016 \u5e74\u7248\u4ecd\u7136\u9069\u7528<sup>[6]<\/sup>\uff0c\u4eca\u5e74\u548c\u660e\u5e74\u7684\u5831\u544a\u66f8\u7167\u73fe\u884c\u7248\u672c\u5beb\u5c31\u53ef\u4ee5\uff0c\u8cc7\u6599\u6b04\u4f4d\u5148\u5efa\u597d\uff0c\u6539\u7248\u6642\u53ea\u662f\u63db\u4e00\u5f35\u8868\u982d\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u5c0d\u516c\u53f8\u4f86\u8aaa\uff0c\u9019\u4ee3\u8868\u4eba\u8cc7\u8207\u8ca1\u52d9\u6bcf\u5e74\u8981\u4ea4\u7684\u798f\u5229\u6578\u5b57\uff0c\u5f9e\u4eca\u5e74\u8d77\u5c31\u6703\u88ab\u653e\u5728\u540c\u4e00\u5f35\u71df\u990a\u6a19\u793a\u4e0a\uff0c\u548c\u540c\u696d\u4e26\u6392\u3002<\/p>\n\n\n<div class=\"wp-block-group alpha-cta alpha-cta-mid alpha-cta-inst has-background is-layout-flow wp-block-group-is-layout-flow\" style=\"border-left-color:#006ece;border-left-width:4px;background-color:#f3f7fb;padding:16px 20px\">\n<p class=\"wp-block-paragraph\"><strong>\u60f3\u770b\u5176\u4ed6\u4f01\u696d\u600e\u9ebc\u8a2d\u8a08\u7559\u624d\u65b9\u6848\uff1f<\/strong><\/p>\n\n\n<div class=\"wp-block-buttons is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-7b4500cd wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background wp-element-button\" href=\"https:\/\/urli.ai\/4aab5rKl\" style=\"border-radius:50px;color:#ffffff;background-color:#c9a961;border:2px solid #c9a961;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.234), 17px);line-height:1.4;padding:10px 26px\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u514d\u8cbb\u9818\u53d6\u300a\u4f01\u696d\u7559\u624d\u7b56\u7565\u6307\u5357\u300b<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">\u56db\u500b\u63ed\u9732\u9805\u76ee\u5404\u7ba1\u4ec0\u9ebc\uff1a\u4e00\u5f35\u5c0d\u7167\u8868<\/h2>\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/blog.roboadvisor.com.tw\/wp-content\/uploads\/2026\/10\/new-gri-hub_46ti7zmivh.png\" alt=\"\u54e1\u5de5\u798f\u5229\u9805\u76ee\u5c0d\u61c9 GRI \u63ed\u9732\u9805\u76ee\uff1a\u52de\u9000\u65b0\u5236\u3001\u52de\u9000\u820a\u5236\u6e96\u5099\u91d1\u3001\u54e1\u5de5\u81ea\u63d0\u8207\u96c7\u4e3b\u52a0\u78bc\u5c0d\u61c9 201-3\uff1b\u798f\u5132\u4fe1\u8a17\u3001\u6301\u80a1\u4fe1\u8a17\u3001\u5718\u9ad4\u4fdd\u96aa\u8207\u80b2\u5b30\u5047\u5c0d\u61c9 401-2\uff1b\u9000\u4f11\u524d\u898f\u5283\u5c0d\u61c9 404-2 b\uff1b\u8ca1\u52d9\u58d3\u529b\u7d13\u89e3\u8207\u8ca1\u52d9\u5fc3\u7406\u8aee\u8a62\u5c0d\u61c9 403-6 b\"\/><figcaption class=\"wp-element-caption\">\u8cc7\u6599\u4f86\u6e90\uff1aGRI 201\uff082016\uff09\u3001401\uff082016\uff09\u3001403\uff082018\uff09\u3001404\uff082016\uff09\u539f\u6587\uff1b\u963f\u723e\u767c\u6295\u8cc7\u7814\u7a76\u5718\u968a\u6574\u7406<\/figcaption><\/figure>\n\n<p class=\"wp-block-paragraph\">\u5716 1 \u986f\u793a\u5e38\u898b\u798f\u5229\u5404\u81ea\u843d\u5728\u54ea\u500b\u9805\u76ee\uff0c\u56db\u500b\u9805\u76ee\u7684\u5206\u5de5\u53ef\u4ee5\u9019\u6a23\u770b\uff1a<\/p>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>GRI \u9805\u76ee<\/th>\n<th>\u7ba1\u4ec0\u9ebc<\/th>\n<th>\u53f0\u7063\u5e38\u898b\u7684\u798f\u5229<\/th>\n<th>\u4e3b\u8981\u8cc7\u6599\u4f86\u6e90<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>201-3 \u78ba\u5b9a\u798f\u5229\u8a08\u756b\u7fa9\u52d9\u8207\u5176\u4ed6\u9000\u4f11\u8a08\u756b<\/td>\n<td>\u516c\u53f8\u5c0d\u9000\u4f11\u91d1\u7684\u8ca1\u52d9\u627f\u8afe\u3001\u6e96\u5099\u91d1\u5920\u4e0d\u5920\u3001\u63d0\u64a5\u7387\u8207\u53c3\u8207\u7a0b\u5ea6<\/td>\n<td>\u52de\u9000\u65b0\u5236 6%\u3001\u52de\u9000\u820a\u5236\u6e96\u5099\u91d1\u3001\u54e1\u5de5\u81ea\u63d0\u3001\u96c7\u4e3b\u52a0\u78bc\u63d0\u7e73<\/td>\n<td>\u8ca1\u52d9\uff1a\u8ca1\u5831\u9644\u8a3b\u3001\u7cbe\u7b97\u5831\u544a\u3001\u63d0\u64a5\u660e\u7d30<\/td>\n<\/tr>\n<tr>\n<td>401-2 \u63d0\u4f9b\u7d66\u5168\u8077\u54e1\u5de5\u3001\u81e8\u6642\u6216\u517c\u8077\u54e1\u5de5\u6c92\u6709\u7684\u798f\u5229<\/td>\n<td>\u5168\u8077\u8207\u975e\u5168\u8077\u54e1\u5de5\u7684\u798f\u5229\u5dee\u8ddd<\/td>\n<td>\u5718\u9ad4\u4fdd\u96aa\u3001\u80b2\u5b30\u5047\u3001\u798f\u5132\u4fe1\u8a17\u3001\u6301\u80a1\u4fe1\u8a17\u3001\u5065\u6aa2\u88dc\u52a9<\/td>\n<td>\u4eba\u8cc7\uff1a\u798f\u5229\u8fa6\u6cd5\u3001\u5718\u4fdd\u4fdd\u55ae\u3001\u4eba\u4e8b\u7cfb\u7d71<\/td>\n<\/tr>\n<tr>\n<td>404-2\uff08\u8f49\u63db\u5354\u52a9\uff09\u6280\u80fd\u63d0\u5347\u8207\u8f49\u8077\u5354\u52a9\u65b9\u6848<\/td>\n<td>b \u6b3e\uff1a\u9000\u4f11\u6216\u96e2\u8077\u6642\u7684\u8f49\u63db\u5354\u52a9<\/td>\n<td>\u9000\u4f11\u524d\u898f\u5283\u8b1b\u5ea7\u3001\u4e00\u5c0d\u4e00\u9000\u4f11\u8aee\u8a62<\/td>\n<td>\u4eba\u8cc7\uff1a\u8ab2\u7a0b\u8207\u8aee\u8a62\u7d00\u9304<\/td>\n<\/tr>\n<tr>\n<td>403-6 \u4fc3\u9032\u54e1\u5de5\u5065\u5eb7<\/td>\n<td>\u975e\u8077\u696d\u7684\u91ab\u7642\u8207\u81ea\u9858\u6027\u5065\u5eb7\u4fc3\u9032\u65b9\u6848<\/td>\n<td>\u54e1\u5de5\u5354\u52a9\u65b9\u6848\uff08EAP\uff09\u3001\u8ca1\u52d9\u58d3\u529b\u8207\u5fc3\u7406\u8aee\u8a62<\/td>\n<td>\u8077\u5b89\u3001\u798f\u59d4\u6703\uff1a\u65b9\u6848\u8207\u53c3\u8207\u4eba\u6b21<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u4f86\u6e90\uff1aGRI 201-3\u3001401-2\u3001403-6\u3001404-2 \u539f\u6587<sup>[1][2][3][4]<\/sup>\uff1b\u53f0\u7063\u5e38\u898b\u798f\u5229\u6b04\u70ba\u963f\u723e\u767c\u6295\u8cc7\u7814\u7a76\u5718\u968a\u6b78\u7d0d<\/p>\n\n<p class=\"wp-block-paragraph\">GRI 2016 \u5e74\u300aGRI 401: Employment 2016\u300b\u7684\u80cc\u666f\u8aaa\u660e\u5beb\u5f97\u5f88\u76f4\u767d\uff0c\u5168\u8077\u54e1\u5de5\u798f\u5229\u7684\u54c1\u8cea\uff0c\u662f\u7559\u4f4f\u54e1\u5de5\u7684\u95dc\u9375\u56e0\u7d20\u4e4b\u4e00<sup>[2]<\/sup>\uff0c\u6240\u4ee5\u9019\u4e00\u9805\u5176\u5be6\u662f\u4eba\u8cc7\u9577\u7684\u8003\u5377\uff0c\u4e0d\u53ea\u662f\u6c38\u7e8c\u9577\u7684\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u56db\u500b\u9805\u76ee\u5404\u81ea\u7684\u5beb\u6cd5\uff0c\u5206\u5728\u56db\u7bc7\u6574\u7406\uff1a\u9000\u4f11\u5236\u5ea6\u770b <a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=19599\">GRI 201-3 \u9000\u4f11\u91d1\u63ed\u9732<\/a>\uff0c\u798f\u5229\u5c0d\u7167\u8868\u770b <a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=19602\">GRI 401-2 \u54e1\u5de5\u798f\u5229\u63ed\u9732<\/a>\uff0c\u8b1b\u5ea7\u8207\u8aee\u8a62\u770b<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=19605\">\u54e1\u5de5\u7406\u8ca1\u8aee\u8a62\u80fd\u5beb\u9032\u6c38\u7e8c\u5831\u544a\u66f8\u55ce<\/a>\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u6700\u5e38\u653e\u932f\u7684\u4e09\u4ef6\u4e8b\uff1a\u5132\u84c4\u8a08\u756b\u3001\u514d\u8cbb\u9910\u9ede\u3001\u7406\u8ca1\u8b1b\u5ea7<\/h2>\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e00\u4ef6\u662f\u300c\u5132\u84c4\u8a08\u756b\u300d\uff0c\u7db2\u8def\u4e0a\u4e0d\u5c11\u6574\u7406\u628a 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u5beb\u6210\u5305\u542b\u300c\u6301\u80a1\u6216\u5132\u84c4\u8a08\u756b\u300d\uff0c\u4e0d\u904e GRI 401-2 \u539f\u6587\u5217\u7684\u662f\u6301\u80a1\uff08stock ownership\uff09\u8207\u9000\u4f11\u6e96\u5099\uff08retirement provision\uff09\uff0c\u6c92\u6709\u5132\u84c4\u8a08\u756b\u9019\u4e00\u9805<sup>[2]<\/sup>\uff0c\u5206\u6563\u6295\u8cc7\u3001\u4ee5\u9000\u4f11\u70ba\u76ee\u7684\u7684\u798f\u5132\u4fe1\u8a17\u653e\u300c\u9000\u4f11\u6e96\u5099\u300d\u8f03\u8cbc\u5207\uff0c\u8cb7\u81ea\u5bb6\u80a1\u7968\u7684\u6301\u80a1\u4fe1\u8a17\u624d\u653e\u300c\u6301\u80a1\u300d\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e8c\u4ef6\u662f\u5be6\u7269\u798f\u5229\uff0cGRI 401-2 \u660e\u6587\u8981\u6c42\u6392\u9664\u904b\u52d5\u6216\u6258\u5152\u8a2d\u65bd\u3001\u5de5\u4f5c\u6642\u9593\u7684\u514d\u8cbb\u9910\u9ede\u9019\u985e\u4e00\u822c\u798f\u5229<sup>[2]<\/sup>\uff0c\u54e1\u5de5\u9910\u5ef3\u3001\u5065\u8eab\u623f\u5beb\u5728\u5831\u544a\u66f8\u7684\u5176\u4ed6\u7ae0\u7bc0\u53ef\u4ee5\uff0c\u653e\u9032 401-2 \u7684\u798f\u5229\u5c0d\u7167\u8868\u5c31\u4e0d\u5c0d\u4e86\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e09\u4ef6\u662f\u7406\u8ca1\u8b1b\u5ea7\uff0c\u5e38\u88ab\u4e00\u5f8b\u585e\u9032 403-6\uff08\u5065\u5eb7\u4fc3\u9032\uff09\uff0cGRI 403-6 b \u8ac7\u7684\u662f\u81ea\u9858\u6027\u5065\u5eb7\u4fc3\u9032\uff0c\u4f8b\u793a\u7684\u98a8\u96aa\u5305\u542b\u5fc3\u7406\u793e\u6703\u56e0\u7d20\u3001\u65b9\u6848\u5305\u542b\u6e1b\u58d3<sup>[4]<\/sup>\uff0c\u8ca1\u52d9\u58d3\u529b\u7d13\u89e3\u3001\u8ca1\u52d9\u5fc3\u7406\u8aee\u8a62\u653e\u9019\u88e1\u8aaa\u5f97\u901a\uff0c\u4e0d\u904e\u4ee5\u9000\u4f11\u70ba\u76ee\u6a19\u7684\u898f\u5283\u8b1b\u5ea7\uff0cGRI 404-2\uff08\u8f49\u63db\u5354\u52a9\uff09\u7684\u6307\u5f15\u76f4\u63a5\u5beb\u4e86\u300c\u9810\u5b9a\u9000\u4f11\u8005\u7684\u9000\u4f11\u524d\u898f\u5283\u300d<sup>[3]<\/sup>\uff0c\u653e 404-2 b \u624d\u662f\u539f\u6587\u7684\u4f4d\u7f6e\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u71df\u990a\u6a19\u793a\u628a\u9209\u5beb\u9032\u7cd6\u90a3\u4e00\u683c\uff0c\u6578\u5b57\u6c92\u932f\uff0c\u8b80\u7684\u4eba\u9084\u662f\u6703\u8aa4\u5224\uff0c\u798f\u5229\u653e\u932f\u9805\u76ee\u4e5f\u662f\u4e00\u6a23\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u8cc7\u6599\u8ab0\u7d66\u3001\u4ec0\u9ebc\u6642\u5019\u7d66<\/h2>\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/blog.roboadvisor.com.tw\/wp-content\/uploads\/2026\/10\/new-gri-hub_5czypzuwth.png\" alt=\"\u54e1\u5de5\u798f\u5229\u63ed\u9732\u7684\u8cc7\u6599\u6d41\u5411\uff1a\u8ca1\u52d9\u6703\u8a08\u63d0\u4f9b 201-3 \u7684\u8ca1\u5831\u9644\u8a3b\u3001\u7cbe\u7b97\u5831\u544a\u8207\u63d0\u64a5\u660e\u7d30\uff0c\u4eba\u8cc7\u63d0\u4f9b 401-2\u3001401-3\u3001404-2 \u7684\u798f\u5229\u8868\u3001\u80b2\u5b30\u5047\u8207\u8ab2\u7a0b\u7d00\u9304\uff0c\u8077\u5b89\u8207\u798f\u59d4\u6703\u63d0\u4f9b 403-6 \u7684\u5065\u5eb7\u4fc3\u9032\u65b9\u6848\u8207\u53c3\u8207\u4eba\u6b21\uff0c\u5f59\u6574\u5230\u6c38\u7e8c\u8fa6\u516c\u5ba4\uff0c\u518d\u9001\u8463\u4e8b\u6703\u6c7a\u8b70\uff0c8 \u6708\u5e95\u524d\u7533\u5831\"\/><figcaption class=\"wp-element-caption\">\u8cc7\u6599\u4f86\u6e90\uff1a\u81fa\u7063\u8b49\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\u516c\u53f8\u7de8\u88fd\u8207\u7533\u5831\u6c38\u7e8c\u5831\u544a\u66f8\u4f5c\u696d\u8fa6\u6cd5\uff1b\u963f\u723e\u767c\u6295\u8cc7\u7814\u7a76\u5718\u968a\u6574\u7406<\/figcaption><\/figure>\n\n<p class=\"wp-block-paragraph\">\u5716 2 \u986f\u793a\u8cc7\u6599\u5f9e\u4e09\u500b\u90e8\u9580\u532f\u5230\u6c38\u7e8c\u8fa6\u516c\u5ba4\uff0c\u518d\u9001\u8463\u4e8b\u6703\uff0c\u5831\u544a\u66f8\u6bcf\u5e74 8 \u6708\u5e95\u524d\u7533\u5831<sup>[5]<\/sup>\uff0c\u5f80\u56de\u63a8\uff0c\u8ca1\u52d9\u7684\u7cbe\u7b97\u6578\u5b57\u5728\u5e74\u5831\u9644\u8a3b\u5b9a\u7a3f\u5f8c\u5c31\u6709\uff0c\u4eba\u8cc7\u7684\u798f\u5229\u8207\u53c3\u8207\u8cc7\u6599\u6700\u597d\u5728\u7b2c\u4e00\u5b63\u7d50\u675f\u524d\u5099\u9f4a\u3002<\/p>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u8981\u6e96\u5099\u7684\u8cc7\u6599<\/th>\n<th>\u5c0d\u61c9\u9805\u76ee<\/th>\n<th>\u8ab0\u8ca0\u8cac<\/th>\n<th>\u5e38\u898b\u7f3a\u6f0f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u9000\u4f11\u5236\u5ea6\u985e\u578b\u8207\u5404\u5236\u5ea6\u6db5\u84cb\u4eba\u6578<\/td>\n<td>201-3 e\uff08\u53c3\u8207\u7a0b\u5ea6\uff09<\/td>\n<td>\u4eba\u8cc7<\/td>\n<td>\u53ea\u5beb\u65b0\u5236\uff0c\u6f0f\u4e86\u4ecd\u6709\u820a\u5236\u5e74\u8cc7\u7684\u54e1\u5de5<\/td>\n<\/tr>\n<tr>\n<td>\u78ba\u5b9a\u798f\u5229\u7fa9\u52d9\u73fe\u503c\u3001\u8a08\u756b\u8cc7\u7522\u516c\u5141\u50f9\u503c<\/td>\n<td>201-3 a\uff08\u820a\u5236\u8ca0\u50b5\uff09\u3001b<\/td>\n<td>\u8ca1\u52d9<\/td>\n<td>\u6709\u6578\u5b57\u4f46\u6c92\u5beb\u4f30\u8a08\u57fa\u790e\u8207\u6642\u9ede<\/td>\n<\/tr>\n<tr>\n<td>\u820a\u5236\u6e96\u5099\u91d1\u4e0d\u8db3\u6642\u7684\u88dc\u8db3\u65b9\u5f0f<\/td>\n<td>201-3 c<\/td>\n<td>\u8ca1\u52d9<\/td>\n<td>\u53ea\u5beb\u300c\u4f9d\u6cd5\u63d0\u64a5\u300d<\/td>\n<\/tr>\n<tr>\n<td>\u96c7\u4e3b\u8207\u54e1\u5de5\u63d0\u64a5\u7387\u3001\u81ea\u63d0\u4eba\u6578<\/td>\n<td>201-3 d\uff08\u63d0\u64a5\u7387\uff09\u3001e<\/td>\n<td>\u4eba\u8cc7\u3001\u8ca1\u52d9<\/td>\n<td>\u6c92\u6709\u81ea\u63d0\u6bd4\u4f8b<\/td>\n<\/tr>\n<tr>\n<td>\u5168\u8077\u8207\u517c\u8077\u3001\u81e8\u6642\u4eba\u54e1\u7684\u798f\u5229\u5c0d\u7167\u8868<\/td>\n<td>401-2<\/td>\n<td>\u4eba\u8cc7<\/td>\n<td>\u6cd5\u5b9a\u9805\u76ee\u548c\u516c\u53f8\u81ea\u8fa6\u9805\u76ee\u6df7\u5728\u4e00\u8d77<\/td>\n<\/tr>\n<tr>\n<td>\u80b2\u5b30\u5047\u7533\u8acb\u3001\u5fa9\u8077\u3001\u5fa9\u8077\u6eff 12 \u500b\u6708\u4ecd\u5728\u8077\u4eba\u6578<\/td>\n<td>401-3\uff08\u80b2\u5b30\u5047\uff09<\/td>\n<td>\u4eba\u8cc7<\/td>\n<td>\u6c92\u8ffd\u8e64\u6eff 12 \u500b\u6708\u7684\u7559\u4efb<\/td>\n<\/tr>\n<tr>\n<td>\u9000\u4f11\u524d\u898f\u5283\u8ab2\u7a0b\u8207\u8aee\u8a62\u7684\u4eba\u6b21<\/td>\n<td>404-2 b\uff08\u9000\u4f11\u8f49\u63db\uff09<\/td>\n<td>\u4eba\u8cc7<\/td>\n<td>\u53ea\u5beb\u300c\u5b9a\u671f\u8209\u8fa6\u8b1b\u5ea7\u300d<\/td>\n<\/tr>\n<tr>\n<td>\u5065\u5eb7\u4fc3\u9032\u65b9\u6848\u3001\u53c3\u8207\u4eba\u6b21\u8207\u4fdd\u5bc6\u505a\u6cd5<\/td>\n<td>403-6\uff08\u5065\u5eb7\u4fc3\u9032\uff09<\/td>\n<td>\u8077\u5b89\u3001\u798f\u59d4\u6703<\/td>\n<td>\u6c92\u5beb\u500b\u4eba\u8cc7\u6599\u600e\u9ebc\u4fdd\u5bc6<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u4f86\u6e90\uff1aGRI 201-3\u3001401-2\u3001401-3\u3001403-6\u3001404-2 \u539f\u6587<sup>[1][2][3][4]<\/sup>\uff1b\u5e38\u898b\u7f3a\u6f0f\u6b04\u70ba\u6cd5\u4eba\u5ba2\u6236\u6703\u8b70\u8207\u516c\u958b\u5831\u544a\u66f8\u7684\u5be6\u52d9\u6b78\u7d0d<\/p>\n\n<p class=\"wp-block-paragraph\">\u6700\u5e38\u898b\u7684\u7f3a\u6f0f\uff0c\u662f\u6bcf\u4e00\u9805\u90fd\u5beb\u4e86\u300c\u6709\u300d\uff0c\u537b\u6c92\u6709\u4e00\u500b\u300c\u591a\u5c11\u300d\uff0c\u4e0b\u4e00\u7bc0\u8b1b\u9019\u500b\u5dee\u8ddd\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u5f9e\u300c\u6709\u63d0\u4f9b\u300d\u5230\u300c\u6709\u6210\u6548\u300d\uff1a\u8b80\u5831\u544a\u7684\u4eba\u771f\u6b63\u60f3\u770b\u7684<\/h2>\n\n<p class=\"wp-block-paragraph\">GRI 201-3\uff08\u9000\u4f11\u91d1\uff09\u8981\u6c42\u63ed\u9732\u63d0\u64a5\u7387\u8207\u53c3\u8207\u7a0b\u5ea6<sup>[1]<\/sup>\uff0c\u9019\u5169\u500b\u6b04\u4f4d\u672c\u8eab\u5c31\u5728\u554f\u300c\u54e1\u5de5\u6709\u6c92\u6709\u771f\u7684\u7528\u300d\uff0c\u4e0d\u53ea\u662f\u300c\u516c\u53f8\u6709\u6c92\u6709\u63d0\u4f9b\u300d\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u4ee5\u52de\u9000\u81ea\u63d0\u70ba\u4f8b\uff0c\u5168\u570b\u81ea\u63d0\u4eba\u6578 2025 \u5e74\u589e\u52a0\u5230 134 \u842c\u4eba\uff0c\u6574\u9ad4\u81ea\u63d0\u6bd4\u7387\u7d04 17%<sup>[7]<\/sup>\uff0c\u767d\u8a71\u8b1b\u5c31\u662f\u516d\u500b\u52de\u5de5\u88e1\u5927\u7d04\u53ea\u6709\u4e00\u500b\u81ea\u63d0\uff0c\u4e00\u5bb6\u516c\u53f8\u5982\u679c\u5beb\u5f97\u51fa\u81ea\u5df1\u7684\u81ea\u63d0\u6bd4\u7387\u6bd4\u5168\u570b\u9ad8\u3001\u800c\u4e14\u9010\u5e74\u4e0a\u5347\uff0c\u9019\u4e00\u884c\u5b57\u7684\u4efd\u91cf\u5c31\u548c\u300c\u4f9d\u6cd5\u63d0\u64a5 6%\u300d\u5b8c\u5168\u4e0d\u540c\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u518d\u5f80\u4e0b\u4e00\u5c64\uff0c\u662f\u54e1\u5de5\u7684\u5e33\u6236\u7ba1\u5f97\u597d\u4e0d\u597d\u3001\u9000\u4f11\u6642\u9810\u4f30\u80fd\u9818\u591a\u5c11\uff0c\u9019\u4e9b\u6578\u5b57\u5831\u544a\u66f8\u4e0d\u4e00\u5b9a\u8981\u6c42\uff0c\u4f46\u8b80\u5831\u544a\u7684\u6295\u8cc7\u4eba\u8207\u8a55\u5be9\u6703\u770b\u51fa\u5dee\u5225\uff0c2026 \u5e74\u7b2c\u516d\u5c46\u53f0\u7063\u6c38\u7e8c\u6295\u8cc7\u734e ESG \u5275\u65b0\u9280\u734e\uff0c\u9812\u7d66\u4e86\u9867\u554f\u5f0f\u54e1\u5de5\u798f\u5229\u5132\u84c4\u4fe1\u8a17\u7d50\u5408 AI \u6295\u8cc7\u9577\u7684\u505a\u6cd5\uff0c\u5831\u5c0e\u5f37\u8abf\u7684\u662f\u8cc7\u91d1\u5f15\u5c0e\u5c0d\u793e\u6703\u7684\u5be6\u8cea\u5f71\u97ff\u529b<sup>[8]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u4e94\u500b\u53ef\u4ee5\u9010\u5e74\u8ffd\u8e64\u7684\u6307\u6a19\u3001\u600e\u9ebc\u8a02\u76ee\u6a19\uff0c\u6574\u7406\u5728<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=19608\">\u54e1\u5de5\u9000\u4f11\u6e96\u5099\u7684 ESG \u6307\u6a19<\/a>\uff0c\u5c0d\u516c\u53f8\u4f86\u8aaa\uff0c\u9019\u662f\u8b93\u71df\u990a\u6a19\u793a\u4e0a\u7684\u6578\u5b57\u4e00\u5e74\u6bd4\u4e00\u5e74\u597d\u770b\u7684\u90a3\u689d\u8def\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u963f\u723e\u767c\u63d0\u4f9b\u4ec0\u9ebc<\/h2>\n\n<p class=\"wp-block-paragraph\">\u5148\u8b1b\u73fe\u6cc1\uff0c\u591a\u6578\u516c\u53f8\u7684\u798f\u5229\u63ed\u9732\u505c\u5728\u300c\u6709\u63d0\u4f9b\u300d\uff0c\u52de\u9000\u4f9d\u6cd5\u63d0\u64a5\u3001\u798f\u5132\u4fe1\u8a17\u6709\u958b\u8fa6\u3001\u8b1b\u5ea7\u6709\u8fa6\uff0c\u4f46\u8aaa\u4e0d\u51fa\u53c3\u8207\u7387\u3001\u5e33\u6236\u6210\u679c\u8207\u54e1\u5de5\u7684\u6539\u8b8a\uff0c\u539f\u56e0\u901a\u5e38\u4e0d\u662f\u4e0d\u60f3\u505a\uff0c\u662f\u798f\u5229\u5206\u6563\u5728\u4eba\u8cc7\u3001\u8ca1\u52d9\u3001\u798f\u59d4\u6703\u8207\u4fe1\u8a17\u9280\u884c\u624b\u4e0a\uff0c\u6c92\u6709\u4e00\u500b\u4eba\u8ca0\u8cac\u628a\u6578\u5b57\u4e32\u8d77\u4f86\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u5916\u90e8\u9867\u554f\u4e5f\u4e0d\u662f\u6bcf\u5bb6\u516c\u53f8\u90fd\u9700\u8981\uff0c\u54e1\u5de5\u4eba\u6578\u5c11\u3001\u53ea\u6709\u6cd5\u5b9a\u52de\u9000\u3001\u6c92\u6709\u516c\u53f8\u81ea\u8fa6\u9000\u4f11\u6216\u5132\u84c4\u65b9\u6848\u7684\u516c\u53f8\uff0c\u628a 201-3\uff08\u9000\u4f11\u91d1\uff09\u548c 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u7167\u5be6\u5beb\u6e05\u695a\u5c31\u5920\u4e86\uff0c\u4e0d\u5fc5\u70ba\u4e86\u5831\u544a\u66f8\u53e6\u5916\u8cb7\u670d\u52d9\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u516c\u53f8\u5df2\u7d93\u6709\u6216\u6253\u7b97\u958b\u8fa6\u54e1\u5de5\u798f\u5132\u4fe1\u8a17\uff0c\u53c8\u60f3\u8b93\u54e1\u5de5\u7684\u9000\u4f11\u6e96\u5099\u5728\u5831\u544a\u66f8\u88e1\u5beb\u5f97\u51fa\u6210\u679c\u6642\uff0c\u963f\u723e\u767c\u6295\u9867\u63d0\u4f9b\u5169\u985e\u670d\u52d9\uff1a\u4e00\u662f\u798f\u5132\u4fe1\u8a17\u7684\u6295\u8cc7\u9867\u554f\uff0c\u63d0\u51fa\u6295\u8cc7\u7d44\u5408\u5efa\u8b70\u8207\u5b9a\u671f\u6aa2\u8996\uff0c\u8cc7\u7522\u7531\u4fe1\u8a17\u9280\u884c\u4fdd\u7ba1\uff0c2025 \u5e74\u5de5\u5546\u6642\u5831\u5831\u5c0e\u904e\u4e00\u5bb6\u4e0a\u5e02\u516c\u53f8\u4ee5\u9019\u7a2e\u5206\u5de5\u5c0e\u5165\u9867\u554f\u5f0f\u54e1\u5de5\u798f\u5132\u4fe1\u8a17<sup>[9]<\/sup>\uff1b\u4e8c\u662f\u54e1\u5de5\u7aef\u7684\u8ca1\u52d9\u5065\u5eb7\u8aee\u8a62\uff0c\u6db5\u84cb\u9000\u4f11\u524d\u898f\u5283\u3001\u7406\u8ca1\u8aee\u8a62\u8207\u8ca1\u52d9\u5fc3\u7406\u5065\u5eb7\uff0c\u53c3\u8207\u4eba\u6b21\u8207\u6210\u679c\u53ef\u4ee5\u6574\u7406\u6210\u5831\u544a\u66f8\u9700\u8981\u7684\u683c\u5f0f\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u6211\u7684\u60f3\u6cd5<\/h2>\n\n<p class=\"wp-block-paragraph\">\u6211\u89ba\u5f97\u54e1\u5de5\u798f\u5229\u63ed\u9732\u6700\u5e38\u898b\u7684\u554f\u984c\uff0c\u4e0d\u662f\u5beb\u932f\uff0c\u662f\u5beb\u5f97\u592a\u5b89\u5168\uff0c\u300c\u4f9d\u6cd5\u63d0\u64a5\u300d\u300c\u63d0\u4f9b\u5b8c\u5584\u798f\u5229\u300d\u6bcf\u4e00\u53e5\u90fd\u5c0d\uff0c\u537b\u6c92\u6709\u4e00\u53e5\u80fd\u548c\u5225\u5bb6\u6bd4\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u5ba2\u6236\u6703\u8b70\u4e0a\u5e38\u88ab\u554f\u5230\u300c\u798f\u5132\u4fe1\u8a17\u5230\u5e95\u653e\u54ea\u4e00\u9805\u300d\uff0c\u6211\u7684\u56de\u7b54\u901a\u5e38\u662f\u5148\u5225\u6025\u8457\u627e\u683c\u5b50\uff0c\u5148\u554f\u9019\u7b46\u9322\u662f\u4e0d\u662f\u53ea\u6709\u5168\u8077\u54e1\u5de5\u6709\u3001\u662f\u4e0d\u662f\u70ba\u4e86\u9000\u4f11\uff0c\u7b54\u6848\u51fa\u4f86\uff0c\u683c\u5b50\u81ea\u7136\u5c31\u51fa\u4f86\u4e86\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u53e6\u5916\uff0cGRI 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u7684\u80cc\u666f\u8aaa\u660e\u628a\u798f\u5229\u54c1\u8cea\u548c\u7559\u4efb\u9023\u5728\u4e00\u8d77\uff0c\u6240\u4ee5\u5728\u6211\u770b\u4f86\uff0c\u9019\u56db\u500b\u9805\u76ee\u5176\u5be6\u662f\u4eba\u8cc7\u9577\u548c\u6c38\u7e8c\u9577\u5171\u7528\u7684\u4e00\u5f35\u8868\uff0c\u4eba\u8cc7\u62ff\u5b83\u6aa2\u67e5\u798f\u5229\u6709\u6c92\u6709\u4eba\u7528\uff0c\u6c38\u7e8c\u9577\u62ff\u5b83\u5c0d\u5916\u8aaa\u660e\uff0c\u5169\u908a\u7528\u540c\u4e00\u7d44\u6578\u5b57\uff0c\u5831\u544a\u66f8\u624d\u4e0d\u6703\u8b8a\u6210\u5e74\u5e95\u7684\u62fc\u5716\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u71df\u990a\u6a19\u793a\u5beb\u5f97\u6e05\u695a\uff0c\u624d\u6709\u4eba\u9858\u610f\u6bd4\uff0c\u4e5f\u624d\u6709\u4eba\u9078\u4f60\u3002<\/p>\n\n\n<div class=\"wp-block-group alpha-cta alpha-cta-end alpha-cta-inst has-background is-layout-flow wp-block-group-is-layout-flow\" style=\"background-color:#f3f7fb;padding:32px 20px\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><a href=\"https:\/\/urli.ai\/4aab5rKl\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" src=\"https:\/\/blog.roboadvisor.com.tw\/wp-content\/uploads\/2026\/07\/ChatGPT-Image-2026\u5e747\u67082\u65e5-\u4e0b\u534801_56_06.png\" alt=\"\u4f01\u696d\u7559\u624d\u7b56\u7565\u6307\u5357\uff1a2026 \u54e1\u5de5\u8ca1\u52d9\u5065\u5eb7\u8da8\u52e2\u5831\u544a\" style=\"width:280px\"\/><\/a><\/figure>\n\n\n<p class=\"has-text-align-center wp-block-paragraph\" style=\"font-size:clamp(16.834px, 1.052rem + ((1vw - 3.2px) * 0.716), 26px);font-weight:700\">\u4f01\u696d\u7559\u624d\u7b56\u7565\u6307\u5357<\/p>\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u300a\u4f01\u696d\u7559\u624d\u7b56\u7565\u6307\u5357\uff1a2026 \u54e1\u5de5\u8ca1\u52d9\u5065\u5eb7\u8da8\u52e2\u5831\u544a\u300b\uff0c\u52a0\u5165\u5b98\u65b9 LINE \u5373\u53ef\u514d\u8cbb\u9818\u53d6<\/p>\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe0a7de2 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background wp-element-button\" href=\"https:\/\/urli.ai\/4aab5rKl\" style=\"border-radius:50px;color:#ffffff;background-color:#c9a961;border:2px solid #c9a961;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.234), 17px);line-height:1.4;padding:10px 26px\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u514d\u8cbb\u9818\u53d6\u300a\u4f01\u696d\u7559\u624d\u7b56\u7565\u6307\u5357\u300b<\/strong><\/a><\/div>\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background wp-element-button\" href=\"https:\/\/urli.ai\/line\/xJCzccNO\" style=\"border-radius:50px;color:#01235d;background-color:#ffffff;border:2px solid #01235d;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.234), 17px);line-height:1.4;padding:10px 26px\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u524d\u5f80\u6cd5\u4eba\u5c08\u5340\uff0c\u770b\u670d\u52d9\u5167\u5bb9<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">\u5e38\u898b\u554f\u984c<\/h2>\n\n<h3 class=\"wp-block-heading\">\u54e1\u5de5\u798f\u5229\u5728 GRI \u5c6c\u65bc\u54ea\u500b\u9805\u76ee\uff1f<\/h3>\n\n<p class=\"wp-block-paragraph\">\u4e3b\u8981\u662f\u56db\u500b\uff1a\u9000\u4f11\u5236\u5ea6\u653e GRI 201-3\uff0c\u5168\u8077\u54e1\u5de5\u624d\u6709\u7684\u798f\u5229\u653e GRI 401-2\uff0c\u9000\u4f11\u524d\u898f\u5283\u7b49\u8f49\u63db\u5354\u52a9\u653e GRI 404-2 b\uff0c\u8ca1\u52d9\u58d3\u529b\u9019\u985e\u8eab\u5fc3\u5065\u5eb7\u65b9\u6848\u653e GRI 403-6 b\uff0c\u5be6\u969b\u63ed\u9732\u7bc4\u570d\u4ee5\u516c\u53f8\u9451\u5225\u7684\u91cd\u5927\u4e3b\u984c\u70ba\u6e96<sup>[1][2][3][4]<\/sup>\u3002<\/p>\n\n<h3 class=\"wp-block-heading\">\u798f\u5132\u4fe1\u8a17\u8981\u5beb\u5728 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u9084\u662f 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class=\"wp-block-list\">\n<li>[1] Global Reporting Initiative. (2016). <em>GRI 201: Economic performance 2016<\/em>. https:\/\/www.globalreporting.org\/pdf.ashx?id=12368<\/li>\n<li>[2] Global Reporting Initiative. (2016). <em>GRI 401: Employment 2016<\/em>. https:\/\/www.globalreporting.org\/pdf.ashx?id=12543<\/li>\n<li>[3] Global Reporting Initiative. (2016). <em>GRI 404: Training and education 2016<\/em>. https:\/\/www.globalreporting.org\/pdf.ashx?id=12576<\/li>\n<li>[4] Global Reporting Initiative. (2018). <em>GRI 403: Occupational health and safety 2018<\/em>. https:\/\/www.globalreporting.org\/pdf.ashx?id=12565<\/li>\n<li>[5] \u81fa\u7063\u8b49\u5238\u4ea4\u6613\u6240\uff082024\uff09\u3002\u4e0a\u5e02\u516c\u53f8\u7de8\u88fd\u8207\u7533\u5831\u6c38\u7e8c\u5831\u544a\u66f8\u4f5c\u696d\u8fa6\u6cd5\u4fee\u6b63\u689d\u6587\u5c0d\u7167\u8868\u3002https:\/\/www.twse.com.tw\/staticFiles\/announcement\/announcement\/1130001661-1.pdf<\/li>\n<li>[6] Global Reporting Initiative.\uff08\u7121\u767c\u5e03\u65e5\u671f\uff0c2026 \u5e74 10 \u6708 28 \u65e5\u67e5\u95b1\uff09\u3002Topic Standards Project for Labor. https:\/\/www.globalreporting.org\/standards\/standards-development\/topic-standards-project-for-labor\/<\/li>\n<li>[7] \u6797\u8389\uff082026 \u5e74 1 \u6708 9 \u65e5\uff09\u3002\u52de\u9000\u57fa\u91d1\u597d\u6703\u8cfa 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