{"id":19599,"date":"2026-10-28T17:27:05","date_gmt":"2026-10-28T09:27:05","guid":{"rendered":"https:\/\/blog.roboadvisor.com.tw\/?p=19599"},"modified":"2026-10-28T17:27:05","modified_gmt":"2026-10-28T09:27:05","slug":"gri-201-3-pension-disclosure-taiwan","status":"publish","type":"post","link":"https:\/\/blog.roboadvisor.com.tw\/?p=19599","title":{"rendered":"GRI 201-3 \u9000\u4f11\u91d1\u63ed\u9732\uff1a\u52de\u9000\u65b0\u5236\u3001\u820a\u5236\u8207\u81ea\u63d0\u7387\u600e\u9ebc\u5beb"},"content":{"rendered":"<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>GRI 201-3\uff08\u9000\u4f11\u91d1\uff09\u6709\u4e94\u500b\u6b04\u4f4d\uff0c\u300c\u4f9d\u6cd5\u63d0\u64a5 6%\u300d\u53ea\u56de\u7b54\u4e86\u63d0\u64a5\u7387\uff0c\u9084\u7f3a\u53c3\u8207\u7a0b\u5ea6\u3002\n\u52de\u9000\u820a\u5236\u662f\u78ba\u5b9a\u7d66\u4ed8\u5236\uff0c\u8981\u5beb\u8ca0\u50b5\u3001\u6e96\u5099\u91d1\u6db5\u84cb\u5e7e\u6210\u8207\u6b21\u5e74 3 \u6708\u5e95\u524d\u88dc\u8db3\u7684\u505a\u6cd5\u3002\n\u52de\u9000\u65b0\u5236\u4eba\u4eba\u90fd\u6709 6%\uff0c\u62c9\u5f97\u51fa\u5dee\u8ddd\u7684\u662f\u54e1\u5de5\u81ea\u63d0\uff0c\u5168\u570b\u81ea\u63d0\u6bd4\u7387\u7d04 17%\u3002<\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\">\u300c\u6211\u5011\u90fd\u662f\u52de\u9000\u65b0\u5236\uff0c201-3\uff08\u9000\u4f11\u91d1\uff09\u5beb\u4e00\u53e5\u300e\u4f9d\u6cd5\u63d0\u64a5 6%\u300f\u5c31\u597d\u4e86\u5427\uff1f\u300d<\/p>\n\n<p class=\"wp-block-paragraph\">\u8ca1\u52d9\u90e8\u540c\u4e8b\u9019\u6a23\u554f\u7684\u6642\u5019\uff0c\u7b54\u6848\u901a\u5e38\u662f\u4e0d\u5920\uff0cGRI 201-3\uff08\u9000\u4f11\u91d1\uff09\u6709\u4e94\u500b\u6b04\u4f4d\uff0c\u65b0\u5236\u53ea\u56de\u7b54\u4e86\u5176\u4e2d\u4e00\u5169\u500b\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">GRI 201-3\uff08\u78ba\u5b9a\u798f\u5229\u8a08\u756b\u7fa9\u52d9\u8207\u5176\u4ed6\u9000\u4f11\u8a08\u756b\uff09\u8981\u63ed\u9732\u4e94\u4ef6\u4e8b\uff1a\u7531\u516c\u53f8\u8cc7\u6e90\u652f\u61c9\u7684\u9000\u4f11\u91d1\u8ca0\u50b5\u4f30\u8a08\u3001\u6e96\u5099\u91d1\u6db5\u84cb\u8ca0\u50b5\u7684\u7a0b\u5ea6\u8207\u4f30\u8a08\u57fa\u790e\u3001\u6e96\u5099\u91d1\u4e0d\u8db3\u6642\u7684\u88dc\u8db3\u7b56\u7565\u8207\u6642\u7a0b\u3001\u96c7\u4e3b\u8207\u54e1\u5de5\u7684\u63d0\u64a5\u7387\uff0c\u4ee5\u53ca\u54e1\u5de5\u53c3\u8207\u9000\u4f11\u8a08\u756b\u7684\u7a0b\u5ea6<sup>[1]<\/sup>\uff0c\u5728\u81fa\u7063\uff0c\u52de\u9000\u820a\u5236\u5c6c\u78ba\u5b9a\u7d66\u4ed8\u5236\uff08DB\uff0cDefined Benefit\uff09\uff0c\u5c0d\u61c9\u524d\u4e09\u9805\uff0c\u52de\u9000\u65b0\u5236\u8207\u81ea\u63d0\u5c6c\u78ba\u5b9a\u63d0\u64a5\u5236\uff08DC\uff0cDefined Contribution\uff09\uff0c\u5c0d\u61c9\u5f8c\u5169\u9805\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u7528\u98db\u6a5f\u7684\u6cb9\u7bb1\u4f86\u60f3\uff0c\u820a\u5236\u50cf\u4e00\u8d9f\u9577\u9014\u822a\u73ed\uff0c\u9000\u4f11\u91d1\u8ca0\u50b5\u662f\u98db\u5230\u76ee\u7684\u5730\u9700\u8981\u7684\u6cb9\u91cf\uff0c\u6e96\u5099\u91d1\u5c08\u6236\u662f\u6cb9\u7bb1\uff0c201-3\uff08\u9000\u4f11\u91d1\uff09\u554f\u7684\u5c31\u662f\u6cb9\u7bb1\u88dd\u4e86\u5e7e\u6210\u3001\u4e0d\u5920\u6642\u4ec0\u9ebc\u6642\u5019\u52a0\u6eff\uff0c\u65b0\u5236\u5247\u50cf\u6bcf\u500b\u4e58\u5ba2\u81ea\u5df1\u5e36\u7684\u5099\u7528\u6cb9\uff0c\u554f\u7684\u662f\u6bcf\u4eba\u5e36\u4e86\u591a\u5c11\u3001\u6709\u591a\u5c11\u4eba\u5e36\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">201-3\uff08\u9000\u4f11\u91d1\uff09\u4e94\u500b\u6b04\u4f4d\uff0c\u81fa\u7063\u5236\u5ea6\u5404\u5c0d\u5230\u54ea\u88e1<\/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-201-3_425jnzmcth.png\" alt=\"GRI 201-3 \u4e94\u500b\u6b04\u4f4d\u8207\u81fa\u7063\u5236\u5ea6\u7684\u5c0d\u61c9\uff1aa\u3001b \u5beb\u8ca0\u50b5\u4f30\u591a\u5c11\u3001\u5c08\u6236\u6db5\u84cb\u5e7e\u6210\u3001\u600e\u9ebc\u4f30\u3001\u4f55\u6642\u4f30\uff1bc \u5beb\u4e0d\u8db3\u6642\u600e\u9ebc\u88dc\u3001\u591a\u4e45\u88dc\u8db3\uff0c\u820a\u5236\u6b21\u5e74 3 \u6708\u5e95\u524d\u88dc\u8db3\u6b21\u4e00\u5e74\u5ea6\u5dee\u984d\uff1bd \u5beb\u63d0\u64a5\u7387\uff0c\u820a\u5236 2% \u81f3 15%\u3001\u65b0\u5236\u96c7\u4e3b\u81f3\u5c11 6%\u3001\u54e1\u5de5\u81ea\u63d0 0% \u81f3 6%\uff1be \u5beb\u5404\u5236\u5ea6\u6db5\u84cb\u591a\u5c11\u4eba\"\/><figcaption class=\"wp-element-caption\">\u8cc7\u6599\u4f86\u6e90\uff1aGRI 201-3\uff082016\uff09\uff1b\u52de\u52d5\u57fa\u6e96\u6cd5\u7b2c 56 \u689d\uff1b\u52de\u5de5\u9000\u4f11\u91d1\u689d\u4f8b\u7b2c 14 \u689d\uff1b\u963f\u723e\u767c\u6295\u8cc7\u7814\u7a76\u5718\u968a\u6574\u7406<\/figcaption><\/figure>\n\n<p class=\"wp-block-paragraph\">\u5716 1 \u628a 201-3\uff08\u9000\u4f11\u91d1\uff09\u7684\u4e94\u500b\u6b04\u4f4d\u756b\u6210\u6cb9\u7bb1\uff0c\u5c0d\u7167\u81fa\u7063\u5236\u5ea6\u5982\u4e0b\uff1a<\/p>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u6b04\u4f4d<\/th>\n<th>GRI \u539f\u6587\u8981\u6c42<\/th>\n<th>\u81fa\u7063\u5c0d\u61c9<\/th>\n<th>\u8cc7\u6599\u5728\u54ea\u88e1<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>a<\/td>\n<td>\u8ca0\u50b5\u7531\u516c\u53f8\u4e00\u822c\u8cc7\u6e90\u652f\u61c9\u6642\uff0c\u8ca0\u50b5\u7684\u4f30\u8a08\u503c<\/td>\n<td>\u5c11\u898b\uff1b\u820a\u5236\u6709\u5c08\u6236\uff0c\u591a\u6578\u516c\u53f8\u9069\u7528 b<\/td>\n<td>\u8ca1\u5831\u9644\u8a3b<\/td>\n<\/tr>\n<tr>\n<td>b<\/td>\n<td>\u6709\u7368\u7acb\u57fa\u91d1\u6642\uff1a\u8cc7\u7522\u6db5\u84cb\u8ca0\u50b5\u7684\u7a0b\u5ea6\u3001\u4f30\u8a08\u57fa\u790e\u3001\u4f30\u8a08\u6642\u9ede<\/td>\n<td>\u52de\u9000\u820a\u5236\u6e96\u5099\u91d1\u5c08\u6236<\/td>\n<td>\u8ca1\u5831\u9644\u8a3b\uff08\u78ba\u5b9a\u798f\u5229\u7fa9\u52d9\u73fe\u503c\u3001\u8a08\u756b\u8cc7\u7522\u516c\u5141\u50f9\u503c\uff09\u3001\u7cbe\u7b97\u5831\u544a<\/td>\n<\/tr>\n<tr>\n<td>c<\/td>\n<td>\u57fa\u91d1\u4e0d\u8db3\u6642\uff0c\u96c7\u4e3b\u9081\u5411\u8db3\u984d\u7684\u7b56\u7565\u8207\u6642\u7a0b<\/td>\n<td>\u820a\u5236\u5e74\u5ea6\u8db3\u984d\u63d0\u64a5\uff08\u6b21\u5e74 3 \u6708\u5e95\u524d\u88dc\u8db3\uff09<\/td>\n<td>\u8ca1\u52d9\u3001\u7cbe\u7b97\u5831\u544a<\/td>\n<\/tr>\n<tr>\n<td>d<\/td>\n<td>\u54e1\u5de5\u6216\u96c7\u4e3b\u63d0\u64a5\u5360\u85aa\u8cc7\u7684\u6bd4\u4f8b<\/td>\n<td>\u820a\u5236 2%\uff5e15%\u3001\u65b0\u5236\u96c7\u4e3b\u81f3\u5c11 6%\u3001\u54e1\u5de5\u81ea\u63d0 0%\uff5e6%<\/td>\n<td>\u4eba\u8cc7\u3001\u85aa\u8cc7\u7cfb\u7d71<\/td>\n<\/tr>\n<tr>\n<td>e<\/td>\n<td>\u53c3\u8207\u7a0b\u5ea6\uff0c\u4f8b\u5982\u5f37\u5236\u6216\u81ea\u9858\u5236\u5ea6<\/td>\n<td>\u65b0\u5236\u3001\u820a\u5236\u3001\u81ea\u63d0\u5404\u6709\u591a\u5c11\u4eba<\/td>\n<td>\u4eba\u8cc7<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u4f86\u6e90\uff1aGRI 201-3<sup>[1]<\/sup>\uff1b\u52de\u52d5\u57fa\u6e96\u6cd5\u7b2c 56 \u689d<sup>[2]<\/sup>\uff1b\u52de\u5de5\u9000\u4f11\u91d1\u689d\u4f8b\u7b2c 14 \u689d<sup>[3]<\/sup><\/p>\n\n<p class=\"wp-block-paragraph\">GRI \u4e5f\u5efa\u8b70\u4f9d\u5404\u5730\u6cd5\u898f\u7684\u65b9\u6cd5\u8a08\u7b97\u3001\u7528\u548c\u8ca1\u52d9\u5831\u8868\u76f8\u540c\u7684\u5408\u4f75\u65b9\u5f0f\u5f59\u7e3d<sup>[1]<\/sup>\uff0c\u6240\u4ee5 a\u3001b \u5169\u6b04\u6700\u7701\u4e8b\u7684\u505a\u6cd5\uff0c\u662f\u76f4\u63a5\u6cbf\u7528\u8ca1\u5831\u9644\u8a3b\u7684\u78ba\u5b9a\u798f\u5229\u7fa9\u52d9\u8207\u8a08\u756b\u8cc7\u7522\u6578\u5b57\uff0c\u518d\u88dc\u4e00\u53e5\u4f30\u8a08\u57fa\u790e\u8207\u6642\u9ede\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u820a\u5236\u6e96\u5099\u91d1\uff1a\u6cb9\u7bb1\u88dd\u4e86\u5e7e\u6210\u3001\u4e0d\u5920\u4ec0\u9ebc\u6642\u5019\u88dc<\/h2>\n\n<p class=\"wp-block-paragraph\">\u52de\u52d5\u57fa\u6e96\u6cd5\u7b2c 56 \u689d\u8981\u6c42\u96c7\u4e3b\u6bcf\u6708\u4f9d\u52de\u5de5\u85aa\u8cc7\u7e3d\u984d 2%\uff5e15% \u63d0\u64a5\u52de\u5de5\u9000\u4f11\u6e96\u5099\u91d1\uff0c\u5e74\u5ea6\u7d42\u4e86\u524d\u4f30\u7b97\u5c08\u6236\u9918\u984d\uff0c\u4e0d\u8db3\u652f\u4ed8\u6b21\u4e00\u5e74\u5ea6\u9810\u4f30\u7b26\u5408\u9000\u4f11\u689d\u4ef6\u52de\u5de5\u7684\u9000\u4f11\u91d1\u6642\uff0c\u6b21\u5e74 3 \u6708\u5e95\u524d\u4e00\u6b21\u88dc\u8db3\u5dee\u984d<sup>[2]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6240\u4ee5 201-3 c \u6b04\u7684\u300c\u88dc\u8db3\u7b56\u7565\u8207\u6642\u7a0b\u300d\uff0c\u81fa\u7063\u516c\u53f8\u5176\u5be6\u6709\u73fe\u6210\u7b54\u6848\uff0c\u5beb\u51fa\u300c\u6bcf\u5e74\u5ea6\u7d42\u4e86\u524d\u4f30\u7b97\u3001\u6b21\u5e74 3 \u6708\u5e95\u524d\u88dc\u8db3\u6b21\u4e00\u5e74\u5ea6\u5dee\u984d\u300d\uff0c\u518d\u88dc\u4e0a\u4eca\u5e74\u5be6\u969b\u88dc\u4e86\u591a\u5c11\uff0c\u5c31\u6bd4\u4e00\u53e5\u300c\u4f9d\u6cd5\u63d0\u64a5\u300d\u5b8c\u6574\u5f97\u591a\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u540c\u4e00\u689d\u4e5f\u898f\u5b9a\uff0c\u5404\u516c\u53f8\u63d0\u64a5\u7684\u6e96\u5099\u91d1\u532f\u96c6\u70ba\u52de\u5de5\u9000\u4f11\u57fa\u91d1\uff0c\u7531\u4e3b\u7ba1\u6a5f\u95dc\u59d4\u8a17\u91d1\u878d\u6a5f\u69cb\u7d71\u4e00\u904b\u7528\uff0c\u6700\u4f4e\u6536\u76ca\u4e0d\u5f97\u4f4e\u65bc\u7576\u5730\u9280\u884c\u4e8c\u5e74\u5b9a\u671f\u5b58\u6b3e\u5229\u7387<sup>[2]<\/sup>\uff0c\u6240\u4ee5\u516c\u53f8\u7ba1\u4e0d\u5230\u9019\u7b46\u9322\u600e\u9ebc\u6295\u8cc7\uff0c\u80fd\u63ed\u9732\u7684\u662f\u63d0\u64a5\u7387\u3001\u88dc\u8db3\u60c5\u5f62\u8207\u7cbe\u7b97\u5047\u8a2d\uff0c\u4e0d\u5fc5\u4e5f\u4e0d\u80fd\u5beb\u6210\u81ea\u5df1\u7684\u6295\u8cc7\u7e3e\u6548\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u820a\u5236\u770b\u7684\u662f\u6cb9\u7bb1\u88dd\u4e86\u5e7e\u6210\uff0c\u8a72\u5beb\u7684\u662f\u300c\u7f3a\u53e3\u591a\u5927\u3001\u4ec0\u9ebc\u6642\u5019\u52a0\u6eff\u300d\uff0c\u5c0d\u9084\u6709\u820a\u5236\u5e74\u8cc7\u54e1\u5de5\u7684\u516c\u53f8\uff0c\u9019\u662f 201-3\uff08\u9000\u4f11\u91d1\uff09\u88e1\u6700\u5be6\u5728\u7684\u4e00\u6bb5\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\">\u65b0\u5236\u8207\u81ea\u63d0\uff1a\u53c3\u8207\u7a0b\u5ea6\u600e\u9ebc\u5beb\u624d\u770b\u5f97\u51fa\u5dee\u5225<\/h2>\n\n<p class=\"wp-block-paragraph\">\u52de\u5de5\u9000\u4f11\u91d1\u689d\u4f8b\u7b2c 14 \u689d\u898f\u5b9a\u96c7\u4e3b\u63d0\u7e73\u7387\u4e0d\u5f97\u4f4e\u65bc\u5de5\u8cc7 6%\uff0c\u52de\u5de5\u53ef\u4ee5\u5728 6% \u7bc4\u570d\u5167\u81ea\u9858\u63d0\u7e73\uff0c\u81ea\u63d0\u90e8\u5206\u4e0d\u8a08\u5165\u7576\u5e74\u5ea6\u85aa\u8cc7\u6240\u5f97<sup>[3]<\/sup>\uff0c2026 \u5e74 8 \u6708 1 \u65e5\u8d77\u52de\u5de5\u7533\u8acb\u81ea\u63d0\uff0c\u96c7\u4e3b\u4e0d\u5f97\u62d2\u7d55<sup>[4]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u65b0\u5236\u7684 6% \u662f\u6bcf\u5bb6\u516c\u53f8\u90fd\u4e00\u6a23\u7684\u5e95\u7dda\uff0c\u771f\u6b63\u62c9\u5f97\u51fa\u5dee\u8ddd\u7684\u662f e \u6b04\u7684\u81ea\u9858\u53c3\u8207\uff0c\u4e5f\u5c31\u662f\u81ea\u63d0\u3002<\/p>\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-201-3_4wfz52maqd.png\" alt=\"\u52de\u9000\u65b0\u5236\u81ea\u9858\u63d0\u7e73\u4eba\u6578\uff1a2022 \u5e74 98.4 \u842c\u4eba\u30012023 \u5e74 106.5 \u842c\u4eba\u30012024 \u5e74 119.5 \u842c\u4eba\u30012025 \u5e74 134.5 \u842c\u4eba\uff0c2025 \u5e74\u6574\u9ad4\u81ea\u63d0\u6bd4\u7387\u7d04 17%\"\/><figcaption class=\"wp-element-caption\">\u8cc7\u6599\u4f86\u6e90\uff1a\u52de\u52d5\u90e8\uff082026-01-09\uff09\uff1b\u5de5\u5546\u6642\u5831\uff082026-01-09\uff09\uff1b\u963f\u723e\u767c\u6295\u8cc7\u7814\u7a76\u5718\u968a\u88fd\u5716<\/figcaption><\/figure>\n\n<p class=\"wp-block-paragraph\">\u5716 2 \u986f\u793a\u5168\u570b\u81ea\u63d0\u4eba\u6578\u5f9e 2022 \u5e74\u7684 98 \u842c\u4eba\u589e\u52a0\u5230 2025 \u5e74\u7684 134 \u842c\u4eba\uff0c\u6574\u9ad4\u81ea\u63d0\u6bd4\u7387\u7d04 17%<sup>[5][6]<\/sup>\uff0c\u7c21\u55ae\u4f86\u8b1b\uff0c\u6bcf\u516d\u500b\u52de\u5de5\u5927\u7d04\u53ea\u6709\u4e00\u500b\u81ea\u63d0\uff0c\u516c\u53f8\u81ea\u5df1\u7684\u81ea\u63d0\u6bd4\u7387\u548c\u9019\u689d\u5168\u570b\u7dda\u4e00\u6bd4\uff0c\u5c31\u77e5\u9053\u54e1\u5de5\u7684\u9000\u4f11\u6e96\u5099\u662f\u5728\u5e73\u5747\u4e4b\u4e0a\u9084\u662f\u4e4b\u4e0b\u3002<\/p>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u5beb\u6cd5<\/th>\n<th>\u7bc4\u4f8b<\/th>\n<th>\u8b80\u7684\u4eba\u770b\u5f97\u5230\u4ec0\u9ebc<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u53ea\u5beb\u7fa9\u52d9<\/td>\n<td>\u672c\u516c\u53f8\u4f9d\u6cd5\u70ba\u9069\u7528\u52de\u9000\u65b0\u5236\u4e4b\u54e1\u5de5\u6309\u6708\u63d0\u7e73 6%<\/td>\n<td>\u548c\u6bcf\u5bb6\u516c\u53f8\u4e00\u6a23<\/td>\n<\/tr>\n<tr>\n<td>\u52a0\u4e0a\u53c3\u8207<\/td>\n<td>\u9069\u7528\u65b0\u5236\u54e1\u5de5 100% \u7531\u516c\u53f8\u63d0\u7e73 6%\uff0c\u53e6\u6709 X% \u54e1\u5de5\u81ea\u63d0\uff0c\u5e73\u5747\u81ea\u63d0\u7387 Y%<\/td>\n<td>\u54e1\u5de5\u6709\u6c92\u6709\u81ea\u5df1\u5b58<\/td>\n<\/tr>\n<tr>\n<td>\u52a0\u4e0a\u8da8\u52e2\u8207\u4f5c\u6cd5<\/td>\n<td>\u81ea\u63d0\u6bd4\u7387\u7531 X% \u63d0\u9ad8\u5230 Y%\uff0c\u9ad8\u65bc\u5168\u570b\u7d04 17%\uff0c\u516c\u53f8\u63d0\u4f9b\u81ea\u63d0\u8aaa\u660e\u6703\u8207\u4e00\u5c0d\u4e00\u8a66\u7b97<\/td>\n<td>\u516c\u53f8\u505a\u4e86\u4ec0\u9ebc\u3001\u6709\u6c92\u6709\u6548<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u4f86\u6e90\uff1a\u5beb\u6cd5\u7bc4\u4f8b\u70ba\u963f\u723e\u767c\u6295\u8cc7\u7814\u7a76\u5718\u968a\u64b0\u64ec\uff0cX\u3001Y \u70ba\u516c\u53f8\u81ea\u586b\uff1b\u5168\u570b\u81ea\u63d0\u6bd4\u7387\u898b\u52de\u52d5\u90e8\u3001\u5de5\u5546\u6642\u5831<sup>[5][6]<\/sup><\/p>\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e09\u7a2e\u5beb\u6cd5\u88e1\u7684\u300c\u8aaa\u660e\u6703\u8207\u8a66\u7b97\u300d\uff0c\u5728 GRI \u88e1\u53e6\u6709\u4f4d\u7f6e\uff0c\u9000\u4f11\u524d\u898f\u5283\u653e 404-2 b\uff0c\u7d30\u7bc0\u5728<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\">\u96c7\u4e3b\u52a0\u78bc\u3001\u798f\u5132\u4fe1\u8a17\u8981\u4e0d\u8981\u5beb\u9032 201-3\uff08\u9000\u4f11\u91d1\uff09<\/h2>\n\n<p class=\"wp-block-paragraph\">201-3\uff08\u9000\u4f11\u91d1\uff09\u7684\u6a19\u984c\u662f\u300c\u78ba\u5b9a\u798f\u5229\u8a08\u756b\u7fa9\u52d9\u8207\u5176\u4ed6\u9000\u4f11\u8a08\u756b\u300d<sup>[1]<\/sup>\uff0c\u516c\u53f8\u5728\u52de\u9000\u4e4b\u5916\u7684\u52a0\u78bc\uff0c\u4f8b\u5982\u63d0\u9ad8\u63d0\u7e73\u7387\u3001\u88dc\u8cbc\u54e1\u5de5\u81ea\u63d0\u3001\u4ee5\u9000\u4f11\u70ba\u76ee\u7684\u7684\u798f\u5132\u4fe1\u8a17\uff0c\u90fd\u7b97\u300c\u5176\u4ed6\u9000\u4f11\u8a08\u756b\u300d\uff0c\u53ef\u4ee5\u5728 d\u3001e \u6b04\u88dc\u5145\u63d0\u64a5\u6bd4\u4f8b\u8207\u53c3\u52a0\u4eba\u6578\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u9019\u9805\u52a0\u78bc\u53ea\u7d66\u5168\u8077\u54e1\u5de5\uff0c401-2\uff08\u5168\u8077\u798f\u5229\uff09\u7684\u5c0d\u7167\u8868\u4e5f\u8981\u5217\u4e00\u6b21\uff0c\u5169\u908a\u7528\u540c\u4e00\u7d44\u6578\u5b57\uff0c\u5c0d\u7167\u8868\u600e\u9ebc\u505a\u5728 <a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=19602\">GRI 401-2 \u54e1\u5de5\u798f\u5229\u63ed\u9732<\/a>\uff0c\u52a0\u78bc\u65b9\u5f0f\u672c\u8eab\u7684\u6bd4\u8f03\u5728<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=15320\">\u4f01\u696d\u9000\u4f11\u91d1\u65b9\u6848\uff1a\u52de\u9000 6% \u4e4b\u5916\uff0c\u96c7\u4e3b\u80fd\u600e\u9ebc\u52a0\u78bc\uff1f<\/a>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u56db\u500b GRI \u9805\u76ee\u7684\u6574\u9ad4\u5206\u5de5\uff0c\u56de\u5230<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=19596\">\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u54e1\u5de5\u798f\u5229\u600e\u9ebc\u5beb<\/a>\u770b\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u6211\u7684\u60f3\u6cd5<\/h2>\n\n<p class=\"wp-block-paragraph\">\u6211\u89ba\u5f97 201-3\uff08\u9000\u4f11\u91d1\uff09\u6700\u5bb9\u6613\u88ab\u5beb\u6210\u4e00\u884c\u5b57\uff0c\u662f\u56e0\u70ba\u5927\u5bb6\u628a\u5b83\u7576\u6210\u5408\u898f\u984c\uff0c\u53ea\u8981\u8b49\u660e\u300c\u6709\u63d0\u64a5\u300d\u5c31\u904e\u95dc\uff0c\u4e0d\u904e GRI 2016 \u5e74\u300aGRI 201: Economic Performance 2016\u300b\u5728\u80cc\u666f\u8aaa\u660e\u88e1\u8b1b\u5f97\u5f88\u6e05\u695a\uff0c\u9000\u4f11\u8a08\u756b\u662f\u54e1\u5de5\u898f\u5283\u9577\u671f\u7d93\u6fdf\u5b89\u5168\u7684\u4f9d\u9760\uff0c\u63d0\u64a5\u5065\u5168\u7684\u9000\u4f11\u8a08\u756b\u4e5f\u6709\u52a9\u65bc\u5438\u5f15\u8207\u7559\u4f4f\u54e1\u5de5<sup>[1]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6240\u4ee5\u5728\u6211\u770b\u4f86\uff0c201-3\uff08\u9000\u4f11\u91d1\uff09\u5176\u5be6\u662f\u4e00\u5f35\u7559\u624d\u7684\u6210\u7e3e\u55ae\uff0c\u820a\u5236\u770b\u516c\u53f8\u6709\u6c92\u6709\u628a\u6cb9\u7bb1\u52a0\u6eff\uff0c\u65b0\u5236\u770b\u54e1\u5de5\u6709\u6c92\u6709\u81ea\u5df1\u591a\u5e36\u4e00\u9ede\u6cb9\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u5ba2\u6236\u6703\u8b70\u4e0a\u5e38\u88ab\u554f\u5230\u300c\u81ea\u63d0\u7387\u8981\u591a\u5c11\u624d\u7b97\u597d\u300d\uff0c\u6211\u7684\u56de\u7b54\u662f\u5148\u8ddf\u5168\u570b\u7684 17% \u6bd4\uff0c\u518d\u8ddf\u81ea\u5df1\u53bb\u5e74\u6bd4\uff0c\u6578\u5b57\u5f80\u4e0a\u8d70\u3001\u8aaa\u5f97\u51fa\u516c\u53f8\u505a\u4e86\u4ec0\u9ebc\uff0c\u6bd4\u4e00\u500b\u6f02\u4eae\u7684\u7d55\u5c0d\u503c\u66f4\u6709\u8aaa\u670d\u529b\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6cb9\u7bb1\u88dd\u4e86\u5e7e\u6210\uff0c\u8d77\u98db\u524d\u5c31\u8a72\u77e5\u9053\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\">\u516c\u53f8\u5168\u90e8\u662f\u52de\u9000\u65b0\u5236\uff0c201-3\uff08\u9000\u4f11\u91d1\uff09\u8981\u5beb\u4ec0\u9ebc\uff1f<\/h3>\n\n<p class=\"wp-block-paragraph\">\u5beb d \u6b04\u7684\u63d0\u64a5\u7387\uff08\u96c7\u4e3b 6% \u6216\u4ee5\u4e0a\u3001\u54e1\u5de5\u81ea\u63d0\u6bd4\u4f8b\uff09\u8207 e \u6b04\u7684\u53c3\u8207\u7a0b\u5ea6\uff08\u9069\u7528\u65b0\u5236\u4eba\u6578\u3001\u81ea\u63d0\u4eba\u6578\u8207\u6bd4\u7387\uff09\uff0ca\u3001b\u3001c 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\u65e5\uff09\u3002\u6253\u9020\u9000\u4f11\u73fe\u91d1\u6d41\u3000\u5979\u9760\u65b0\u820a\u96d9\u8ecc\u52a0\u52de\u9000\u81ea\u63d0\uff0c\u7d2f\u7a4d\u5343\u842c\u5143\u9000\u4f11\u8cc7\u7522\u3002https:\/\/www.mol.gov.tw\/1607\/1632\/1633\/87428\/<\/li>\n<li>[6] \u6797\u8389\uff082026 \u5e74 1 \u6708 9 \u65e5\uff09\u3002\u52de\u9000\u57fa\u91d1\u597d\u6703\u8cfa \u81ea\u63d0\u4eba\u6578\u66b4\u589e15\u842c\uff01\u4e2d\u5e74\u8d77\u6b65\u9000\u4f11\u91d1\u4e5f\u80fd\u7834\u5343\u842c\u3002\u5de5\u5546\u6642\u5831\u3002https:\/\/www.ctee.com.tw\/news\/20260109701181-430104<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">\u91cd\u8981\u8072\u660e<\/h2>\n\n<p 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