{"id":19602,"date":"2026-10-28T17:26:57","date_gmt":"2026-10-28T09:26:57","guid":{"rendered":"https:\/\/blog.roboadvisor.com.tw\/?p=19602"},"modified":"2026-10-28T17:26:57","modified_gmt":"2026-10-28T09:26:57","slug":"gri-401-2-employee-benefits-disclosure","status":"publish","type":"post","link":"https:\/\/blog.roboadvisor.com.tw\/?p=19602","title":{"rendered":"GRI 401-2 \u54e1\u5de5\u798f\u5229\u63ed\u9732\uff1a\u5c0d\u7167\u8868\u8207\u798f\u5132\u4fe1\u8a17\u600e\u9ebc\u6b78\u985e"},"content":{"rendered":"<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>GRI 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u8981\u5217\u7684\u662f\u300c\u5168\u8077\u54e1\u5de5\u6709\u3001\u81e8\u6642\u6216\u517c\u8077\u54e1\u5de5\u6c92\u6709\u300d\u7684\u6a19\u6e96\u798f\u5229\uff0c\u81f3\u5c11\u4e03\u985e\uff0c\u4f9d\u91cd\u8981\u71df\u904b\u64da\u9ede\u5206\u5217\u3002\n\u54e1\u5de5\u9910\u5ef3\u3001\u5065\u8eab\u623f\u3001\u514d\u8cbb\u9910\u9ede\u9019\u985e\u5be6\u7269\u798f\u5229\u8981\u6392\u9664\uff0c\u6cd5\u5b9a\u52de\u9000 6% \u517c\u8077\u4e5f\u6709\uff0c\u4e5f\u4e0d\u69cb\u6210\u5dee\u7570\u3002\n\u5206\u6563\u6295\u8cc7\u3001\u70ba\u9000\u4f11\u6e96\u5099\u7684\u798f\u5132\u4fe1\u8a17\u5217\u300c\u9000\u4f11\u6e96\u5099\u300d\uff0c\u8cb7\u81ea\u5bb6\u80a1\u7968\u7684\u6301\u80a1\u4fe1\u8a17\u5217\u300c\u6301\u80a1\u300d\u3002<\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\">\u300c\u6211\u5011\u7684\u52de\u4fdd\u3001\u52de\u9000\u517c\u8077\u4e5f\u90fd\u6709\uff0c\u90a3 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u5230\u5e95\u8981\u5beb\u4ec0\u9ebc\uff1f\u300d<\/p>\n\n<p class=\"wp-block-paragraph\">\u4eba\u8cc7\u7b2c\u4e00\u6b21\u505a 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u7684\u8868\uff0c\u6700\u5e38\u5361\u5728\u9019\u4e00\u53e5\uff0c\u4e0d\u904e\u6b63\u56e0\u70ba\u6cd5\u5b9a\u9805\u76ee\u517c\u8077\u4e5f\u6709\uff0c401-2 \u8981\u770b\u7684\u53cd\u800c\u662f\u516c\u53f8\u81ea\u5df1\u591a\u7d66\u7684\u90a3\u4e00\u584a\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">GRI 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u8981\u6c42\u63ed\u9732\u300c\u5168\u8077\u54e1\u5de5\u7684\u6a19\u6e96\u798f\u5229\u4e2d\uff0c\u81e8\u6642\u6216\u517c\u8077\u54e1\u5de5\u6c92\u6709\u7684\u90e8\u5206\u300d\uff0c\u4f9d\u91cd\u8981\u71df\u904b\u64da\u9ede\u5206\u5217\uff0c\u81f3\u5c11\u6db5\u84cb\u58fd\u96aa\u3001\u91ab\u7642\u3001\u5931\u80fd\u3001\u80b2\u5b30\u5047\u3001\u9000\u4f11\u6e96\u5099\u3001\u6301\u80a1\u8207\u5176\u4ed6\u4e03\u985e\uff0c\u4e26\u8aaa\u660e\u516c\u53f8\u600e\u9ebc\u5b9a\u7fa9\u91cd\u8981\u71df\u904b\u64da\u9ede<sup>[1]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u7528\u624b\u6a5f\u904a\u6232\u4f86\u6bd4\u55bb\uff0c401-2\uff08\u5168\u8077\u798f\u5229\uff09\u50cf\u4e00\u5f35\u6708\u5361\u73a9\u5bb6\u548c\u514d\u8cbb\u73a9\u5bb6\u7684\u6b0a\u76ca\u5c0d\u7167\u8868\uff0c\u5169\u908a\u90fd\u80fd\u767b\u5165\u904a\u6232\uff08\u6cd5\u5b9a\u4fdd\u969c\uff09\uff0c\u8868\u4e0a\u8981\u5beb\u7684\u662f\u6708\u5361\u591a\u4e86\u4ec0\u9ebc\uff0c\u4ee5\u53ca\u9019\u4e9b\u591a\u51fa\u4f86\u7684\u6771\u897f\uff0c\u662f\u4e0d\u662f\u5927\u90e8\u5206\u6708\u5361\u73a9\u5bb6\u90fd\u62ff\u5f97\u5230\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">401-2\uff08\u5168\u8077\u798f\u5229\uff09\u8981\u5217\u7684\u4e03\u985e\uff0c\u548c\u4e0d\u80fd\u5217\u7684\u4e09\u7a2e<\/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-401-2_4wnzx2m3w3.png\" alt=\"GRI 401-2 \u81f3\u5c11\u8981\u5217\u7684\u4e03\u985e\uff1a\u58fd\u96aa\u3001\u91ab\u7642\u3001\u5931\u80fd\u3001\u80b2\u5b30\u5047\u3001\u9000\u4f11\u6e96\u5099\u3001\u6301\u80a1\u3001\u5176\u4ed6\uff1b\u4e0d\u653e\u9032 401-2 \u7684\uff1a\u904b\u52d5\u8207\u6258\u5152\u7b49\u8a2d\u65bd\u3001\u5de5\u4f5c\u6642\u9593\u7684\u514d\u8cbb\u9910\u9ede\u3001\u985e\u4f3c\u7684\u4e00\u822c\u798f\u5229\u6d3b\u52d5\uff1b\u95dc\u9375\u5728\u5168\u8077\u6709\u3001\u81e8\u6642\u6216\u517c\u8077\u6c92\u6709\uff0c\u6cd5\u5b9a\u52de\u9000 6% \u517c\u8077\u4e5f\u6709\uff0c\u4e0d\u69cb\u6210\u5dee\u7570\"\/><figcaption class=\"wp-element-caption\">\u8cc7\u6599\u4f86\u6e90\uff1aGRI 401: Employment 2016 Disclosure 401-2 \u8207\u7de8\u88fd\u8981\u6c42 2.3\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 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u7684\u7bc4\u570d\uff0cGRI 401 \u7684\u7de8\u88fd\u8981\u6c42\u5beb\u660e\uff0c\u904b\u52d5\u6216\u6258\u5152\u8a2d\u65bd\u3001\u5de5\u4f5c\u6642\u9593\u7684\u514d\u8cbb\u9910\u9ede\uff0c\u4ee5\u53ca\u985e\u4f3c\u7684\u4e00\u822c\u54e1\u5de5\u798f\u5229\u6d3b\u52d5\uff0c\u4e0d\u5217\u5165 401-2<sup>[1]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u53e6\u4e00\u500b\u5e38\u88ab\u5ffd\u7565\u7684\u662f\u300c\u6a19\u6e96\u798f\u5229\u300d\u7684\u5b9a\u7fa9\uff0cGRI 2016 \u5e74\u300aGRI 401: Employment 2016\u300b\u7684\u540d\u8a5e\u89e3\u91cb\u5beb\u7684\u662f\u300c\u901a\u5e38\u63d0\u4f9b\u7d66\u5927\u591a\u6578\u5168\u8077\u54e1\u5de5\u7684\u798f\u5229\u300d\uff0c\u4e0d\u5fc5\u6bcf\u4f4d\u5168\u8077\u54e1\u5de5\u90fd\u6709\uff0c\u7528\u610f\u662f\u8b93\u8b80\u8005\u77e5\u9053\u4e00\u822c\u5168\u8077\u54e1\u5de5\u53ef\u4ee5\u5408\u7406\u671f\u5f85\u4ec0\u9ebc<sup>[1]<\/sup>\uff0c\u6240\u4ee5\u53ea\u958b\u653e\u7d66\u4e3b\u7ba1\u7684\u65b9\u6848\uff0c\u56b4\u683c\u8aaa\u4e0d\u7b97\u6a19\u6e96\u798f\u5229\uff0c\u653e\u5728\u5831\u544a\u66f8\u5176\u4ed6\u7ae0\u7bc0\u8aaa\u660e\u6bd4\u8f03\u5408\u9069\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u5728\u81fa\u7063\uff0c\u54ea\u4e9b\u798f\u5229\u517c\u8077\u672c\u4f86\u5c31\u6709<\/h2>\n\n<p class=\"wp-block-paragraph\">\u52de\u52d5\u90e8\u8aaa\u660e\uff0c\u90e8\u5206\u5de5\u6642\u52de\u5de5\u7684\u52de\u5de5\u9000\u4f11\u91d1\u6b0a\u76ca\u8207\u5168\u8077\u52de\u5de5\u4e00\u81f4\uff0c\u96c7\u4e3b\u61c9\u70ba\u5176\u6309\u6708\u63d0\u7e73\u4e0d\u4f4e\u65bc\u5de5\u8cc7 6% \u7684\u9000\u4f11\u91d1<sup>[2][3]<\/sup>\uff0c\u6240\u4ee5\u52de\u9000\u65b0\u5236 6% \u5728 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u4e0d\u69cb\u6210\u5dee\u7570\uff0c\u5beb\u9032\u5c0d\u7167\u8868\u6642\u5169\u6b04\u90fd\u6253\u52fe\uff0c\u8b80\u7684\u4eba\u4e00\u773c\u5c31\u77e5\u9053\u9019\u4e0d\u662f\u516c\u53f8\u984d\u5916\u7d66\u7684\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u771f\u6b63\u62c9\u958b\u5168\u8077\u8207\u517c\u8077\u5dee\u8ddd\u7684\uff0c\u591a\u534a\u662f\u516c\u53f8\u81ea\u8fa6\u7684\u9805\u76ee\uff0c\u5718\u9ad4\u4fdd\u96aa\u3001\u984d\u5916\u7684\u80b2\u5b30\u6216\u5bb6\u5ead\u7167\u9867\u5047\u3001\u798f\u5132\u4fe1\u8a17\u3001\u6301\u80a1\u4fe1\u8a17\u8207\u5065\u6aa2\u88dc\u52a9\uff0c\u9019\u4e9b\u4e5f\u662f\u4eba\u8cc7\u6700\u8a72\u5beb\u6e05\u695a\u7684\u5730\u65b9\uff0c\u56e0\u70ba\u6708\u5361\u503c\u4e0d\u503c\u5f97\u8cb7\uff0c\u5c31\u770b\u9019\u5e7e\u683c\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\">\u798f\u5229\u5c0d\u7167\u8868\u600e\u9ebc\u505a\uff1a\u4e00\u5f35\u7bc4\u672c<\/h2>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u798f\u5229\u985e\u5225\uff08GRI 401-2\uff09<\/th>\n<th>\u81fa\u7063\u5e38\u898b\u9805\u76ee<\/th>\n<th>\u5168\u8077<\/th>\n<th>\u5b9a\u671f\u5951\u7d04<\/th>\n<th>\u90e8\u5206\u5de5\u6642<\/th>\n<th>\u5099\u8a3b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>i \u58fd\u96aa<\/td>\n<td>\u5718\u9ad4\u58fd\u96aa<\/td>\n<td>\u6709<\/td>\n<td>\u4f9d\u516c\u53f8<\/td>\n<td>\u4f9d\u516c\u53f8<\/td>\n<td>\u81ea\u8fa6\uff0c\u586b\u5be6\u969b\u689d\u4ef6<\/td>\n<\/tr>\n<tr>\n<td>ii \u91ab\u7642<\/td>\n<td>\u5718\u9ad4\u91ab\u7642\u96aa\u3001\u5065\u6aa2\u88dc\u52a9<\/td>\n<td>\u6709<\/td>\n<td>\u4f9d\u516c\u53f8<\/td>\n<td>\u4f9d\u516c\u53f8<\/td>\n<td>\u5065\u4fdd\u70ba\u6cd5\u5b9a\uff0c\u5169\u908a\u90fd\u6709<\/td>\n<\/tr>\n<tr>\n<td>iii \u5931\u80fd<\/td>\n<td>\u5718\u9ad4\u50b7\u5bb3\u96aa\u3001\u5931\u80fd\u96aa<\/td>\n<td>\u6709<\/td>\n<td>\u4f9d\u516c\u53f8<\/td>\n<td>\u4f9d\u516c\u53f8<\/td>\n<td>\u8077\u707d\u4fdd\u96aa\u70ba\u6cd5\u5b9a<\/td>\n<\/tr>\n<tr>\n<td>iv \u80b2\u5b30\u5047<\/td>\n<td>\u6cd5\u5b9a\u80b2\u5b30\u7559\u8077\u505c\u85aa\u3001\u516c\u53f8\u984d\u5916\u5047<\/td>\n<td>\u6709<\/td>\n<td>\u6709<\/td>\n<td>\u6709<\/td>\n<td>\u53ea\u5217\u516c\u53f8\u984d\u5916\u7d66\u7684\u5dee\u7570<\/td>\n<\/tr>\n<tr>\n<td>v \u9000\u4f11\u6e96\u5099<\/td>\n<td>\u52de\u9000\u65b0\u5236 6%\u3001\u96c7\u4e3b\u52a0\u78bc\u3001\u798f\u5132\u4fe1\u8a17<\/td>\n<td>\u6709<\/td>\n<td>6% \u6709<\/td>\n<td>6% \u6709<\/td>\n<td>\u52a0\u78bc\u8207\u798f\u5132\u53ea\u7d66\u5168\u8077\u6642\u5217\u5dee\u7570<\/td>\n<\/tr>\n<tr>\n<td>vi \u6301\u80a1<\/td>\n<td>\u54e1\u5de5\u6301\u80a1\u4fe1\u8a17\u3001\u54e1\u5de5\u8a8d\u80a1<\/td>\n<td>\u6709<\/td>\n<td>\u4f9d\u516c\u53f8<\/td>\n<td>\u4f9d\u516c\u53f8<\/td>\n<td>\u53ea\u958b\u653e\u4e3b\u7ba1\u8005\u4e0d\u7b97\u6a19\u6e96\u798f\u5229<\/td>\n<\/tr>\n<tr>\n<td>vii \u5176\u4ed6<\/td>\n<td>\u7406\u8ca1\u8207\u9000\u4f11\u8aee\u8a62\u3001\u751f\u65e5\u79ae\u91d1\u7b49\u73fe\u91d1\u798f\u5229<\/td>\n<td>\u6709<\/td>\n<td>\u4f9d\u516c\u53f8<\/td>\n<td>\u4f9d\u516c\u53f8<\/td>\n<td>\u5be6\u7269\u798f\u5229\u4e0d\u5217<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u4f86\u6e90\uff1a\u985e\u5225\u4f9d GRI 401-2<sup>[1]<\/sup>\uff1b\u81fa\u7063\u5e38\u898b\u9805\u76ee\u3001\u6b04\u4f4d\u8207\u300c\u4f9d\u516c\u53f8\u300d\u70ba\u963f\u723e\u767c\u6295\u8cc7\u7814\u7a76\u5718\u968a\u64b0\u64ec\u7684\u7bc4\u672c\uff0c\u5404\u516c\u53f8\u4f9d\u5be6\u969b\u5236\u5ea6\u586b\u5beb\uff1b\u91cd\u8981\u71df\u904b\u64da\u9ede\u591a\u7684\u516c\u53f8\uff0c\u6bcf\u500b\u64da\u9ede\u5404\u4e00\u5f35<\/p>\n\n<p class=\"wp-block-paragraph\">\u8868\u683c\u4e0b\u9762\u4e00\u5b9a\u8981\u52a0\u4e00\u53e5\u300c\u91cd\u8981\u71df\u904b\u64da\u9ede\u300d\u7684\u5b9a\u7fa9\uff0c\u4f8b\u5982\u71df\u6536\u6216\u54e1\u5de5\u4eba\u6578\u5360\u5168\u516c\u53f8\u4e00\u6210\u4ee5\u4e0a\u7684\u64da\u9ede\uff0c\u9019\u662f 401-2 b \u6b3e\u7684\u8981\u6c42<sup>[1]<\/sup>\uff0c\u5c11\u4e86\u9019\u53e5\uff0c\u78ba\u4fe1\u6a5f\u69cb\u901a\u5e38\u6703\u554f\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u798f\u5132\u4fe1\u8a17\u3001\u6301\u80a1\u4fe1\u8a17\u3001\u96c7\u4e3b\u52a0\u78bc\u600e\u9ebc\u6b78\u985e<\/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-401-2_46ti7zmivh.png\" alt=\"401-2 \u7684\u6b78\u985e\u6d41\u7a0b\uff1a\u5148\u554f\u517c\u8077\u6216\u81e8\u6642\u4eba\u54e1\u6709\u6c92\u6709\uff0c\u90fd\u6709\u5c31\u4e0d\u5217 401-2 \u5dee\u7570\uff1b\u53ea\u6709\u5168\u8077\u6642\uff0c\u770b\u9322\u6295\u5230\u54ea\u88e1\uff0c\u8cb7\u81ea\u5bb6\u516c\u53f8\u80a1\u7968\u5217\u6301\u80a1\uff0c\u5206\u6563\u6295\u8cc7\u3001\u70ba\u9000\u4f11\u6e96\u5099\u5217\u9000\u4f11\u6e96\u5099\uff0c\u5176\u4ed6\u73fe\u91d1\u578b\u798f\u5229\u5217\u5176\u4ed6\"\/><figcaption class=\"wp-element-caption\">\u8cc7\u6599\u4f86\u6e90\uff1aGRI 401-2\uff082016\uff09\uff1b\u5be6\u969b\u6b78\u985e\u4ee5\u516c\u53f8\u91cd\u5927\u4e3b\u984c\u8207\u78ba\u4fe1\u6a5f\u69cb\u610f\u898b\u70ba\u6e96\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\u6b78\u985e\u6642\u53ef\u4ee5\u7167\u8d70\u7684\u6d41\u7a0b\uff0c\u5148\u554f\u517c\u8077\u6709\u6c92\u6709\uff0c\u518d\u770b\u9322\u6295\u5230\u54ea\u88e1\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u798f\u5132\u4fe1\u8a17\u5728\u7db2\u8def\u4e0a\u5e38\u88ab\u5beb\u6210\u300c\u5132\u84c4\u8a08\u756b\u300d\u6b78\u5728\u6301\u80a1\u4e00\u985e\uff0c\u4e0d\u904e 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u539f\u6587\u5217\u7684\u662f\u6301\u80a1\u8207\u9000\u4f11\u6e96\u5099\uff0c\u6c92\u6709\u5132\u84c4\u8a08\u756b\u9019\u4e00\u9805<sup>[1]<\/sup>\uff0c\u798f\u5132\u4fe1\u8a17\u53ef\u4ee5\u6295\u8cc7\u5b58\u6b3e\u3001\u57fa\u91d1\u8207\u5176\u4ed6\u6709\u50f9\u8b49\u5238\uff0c\u7528\u9014\u662f\u66ff\u54e1\u5de5\u6e96\u5099\u4e00\u7b46\u9577\u671f\u8cc7\u7522\uff0c\u5217\u300c\u9000\u4f11\u6e96\u5099\u300d\u6bd4\u8f03\u8cbc\u5207\uff0c\u798f\u5132\u4fe1\u8a17\u548c\u6301\u80a1\u4fe1\u8a17\u7684\u5dee\u5225\u5728<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=15332\">\u54e1\u5de5\u798f\u5132\u4fe1\u8a17\u662f\u4ec0\u9ebc\uff1fHR \u6700\u5e38\u554f\u7684 24 \u500b\u554f\u984c<\/a>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u540c\u4e00\u500b\u798f\u5132\u4fe1\u8a17\u6216\u96c7\u4e3b\u52a0\u78bc\uff0c\u5728 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u5217\u4e00\u6b21\uff08\u53ea\u7d66\u5168\u8077\u6642\uff09\uff0c\u5728 201-3\uff08\u9000\u4f11\u91d1\uff09\u7684\u53c3\u8207\u7a0b\u5ea6\u518d\u5beb\u4e00\u6b21\u53c3\u52a0\u4eba\u6578\u8207\u63d0\u64a5\u7387\uff0c\u5169\u8655\u7528\u540c\u4e00\u7d44\u6578\u5b57\uff0c\u5beb\u6cd5\u5728 <a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=19599\">GRI 201-3 \u9000\u4f11\u91d1\u63ed\u9732<\/a>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u5c0d\u54e1\u5de5\u4f86\u8aaa\uff0c\u5c0d\u7167\u8868\u4e0a\u300c\u9000\u4f11\u6e96\u5099\u300d\u90a3\u4e00\u683c\u662f\u4e0d\u662f\u53ea\u6709\u6cd5\u5b9a 6%\uff0c\u5c31\u6c7a\u5b9a\u4e86\u9019\u5bb6\u516c\u53f8\u7684\u6708\u5361\u591a\u9001\u4e86\u4ec0\u9ebc\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u65c1\u908a\u90a3\u4e00\u984c\uff1a401-3 \u80b2\u5b30\u5047\u8981\u8ffd\u5230\u5fa9\u8077\u6eff\u4e00\u5e74<\/h2>\n\n<p class=\"wp-block-paragraph\">401-2\uff08\u5168\u8077\u798f\u5229\uff09\u5217\u4e86\u80b2\u5b30\u5047\uff0cGRI 401-3\uff08\u80b2\u5b30\u5047\uff09\u518d\u5f80\u4e0b\u554f\uff0c\u6709\u6b0a\u7533\u8acb\u3001\u5be6\u969b\u7533\u8acb\u3001\u4f11\u5b8c\u5fa9\u8077\uff0c\u4ee5\u53ca\u5fa9\u8077\u6eff 12 \u500b\u6708\u4ecd\u5728\u8077\u7684\u4eba\u6578\uff0c\u4f9d\u6027\u5225\u5206\u5217\uff0c\u4e26\u8a08\u7b97\u5fa9\u8077\u7387\u8207\u7559\u4efb\u7387<sup>[1]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6700\u5e38\u7f3a\u7684\u662f\u300c\u6eff 12 \u500b\u6708\u4ecd\u5728\u8077\u300d\uff0c\u9019\u500b\u6578\u5b57\u8981\u4eba\u8cc7\u5728\u54e1\u5de5\u5fa9\u8077\u4e00\u5e74\u5f8c\u56de\u982d\u8ffd\uff0c\u7cfb\u7d71\u6c92\u8a2d\u597d\u5c31\u62ff\u4e0d\u51fa\u4f86\uff0c\u5b83\u5176\u5be6\u5c31\u662f\u80b2\u5b30\u5047\u9019\u9805\u798f\u5229\u7684\u7559\u624d\u6210\u7e3e\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u56db\u500b GRI \u9805\u76ee\u7684\u6574\u9ad4\u5206\u5de5\uff0c\u5728<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=19596\">\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u54e1\u5de5\u798f\u5229\u600e\u9ebc\u5beb<\/a>\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u6211\u7684\u60f3\u6cd5<\/h2>\n\n<p class=\"wp-block-paragraph\">\u6211\u89ba\u5f97 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u662f\u56db\u500b\u9805\u76ee\u88e1\u6700\u63a5\u8fd1\u4eba\u8cc7\u672c\u696d\u7684\u4e00\u500b\uff0c\u5b83\u554f\u7684\u4e0d\u662f\u516c\u53f8\u82b1\u4e86\u591a\u5c11\u9322\uff0c\u662f\u5168\u8077\u54e1\u5de5\u53ef\u4ee5\u5408\u7406\u671f\u5f85\u4ec0\u9ebc\uff0c\u9019\u6b63\u662f\u54e1\u5de5\u5728\u6bd4\u8f03\u5169\u4efd\u5de5\u4f5c\u6642\u5fc3\u88e1\u90a3\u5f35\u8868\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u5ba2\u6236\u6703\u8b70\u4e0a\u5e38\u88ab\u554f\u5230\u300c\u798f\u5229\u5df2\u7d93\u5f88\u591a\u4e86\uff0c\u8868\u683c\u537b\u5f88\u7a7a\u300d\uff0c\u6211\u7684\u770b\u6cd5\u662f\uff0c\u591a\u534a\u662f\u628a\u6cd5\u5b9a\u9805\u76ee\u548c\u516c\u53f8\u81ea\u8fa6\u9805\u76ee\u6df7\u5728\u4e00\u8d77\uff0c\u5169\u6b04\u90fd\u6253\u52fe\u7684\u683c\u5b50\u518d\u591a\uff0c\u4e5f\u770b\u4e0d\u51fa\u516c\u53f8\u591a\u7d66\u4e86\u4ec0\u9ebc\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6240\u4ee5\u5728\u6211\u770b\u4f86\uff0c\u505a 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u5c0d\u7167\u8868\u6700\u5927\u7684\u6536\u7a6b\uff0c\u5e38\u5e38\u4e0d\u5728\u5831\u544a\u66f8\uff0c\u5728\u4eba\u8cc7\u81ea\u5df1\u7b2c\u4e00\u6b21\u770b\u6e05\u695a\uff0c\u9000\u4f11\u6e96\u5099\u90a3\u4e00\u683c\u9664\u4e86 6% \u9084\u6709\u6c92\u6709\u6771\u897f\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6708\u5361\u503c\u4e0d\u503c\u5f97\u8cb7\uff0c\u770b\u7684\u662f\u591a\u9001\u7684\u90a3\u5e7e\u6a23\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\">\u52de\u4fdd\u3001\u5065\u4fdd\u3001\u52de\u9000\u8981\u5beb\u9032 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u55ce\uff1f<\/h3>\n\n<p class=\"wp-block-paragraph\">\u53ef\u4ee5\u5217\u5728\u5c0d\u7167\u8868\uff0c\u4f46\u517c\u8077\u8207\u81e8\u6642\u4eba\u54e1\u4f9d\u6cd5\u4e5f\u6709\uff0c\u5169\u6b04\u90fd\u6a19\u300c\u6709\u300d\uff0c\u4e0d\u69cb\u6210 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u8981\u63ed\u9732\u7684\u5dee\u7570<sup>[1][2]<\/sup>\uff0c\u91cd\u9ede\u653e\u5728\u516c\u53f8\u81ea\u8fa6\u3001\u53ea\u7d66\u5168\u8077\u7684\u9805\u76ee\u3002<\/p>\n\n<h3 class=\"wp-block-heading\">\u798f\u5132\u4fe1\u8a17\u5728 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u5c6c\u65bc\u54ea\u4e00\u985e\uff1f<\/h3>\n\n<p class=\"wp-block-paragraph\">\u5206\u6563\u6295\u8cc7\u3001\u4ee5\u9000\u4f11\u6e96\u5099\u70ba\u76ee\u7684\u7684\u798f\u5132\u4fe1\u8a17\u5217\u300c\u9000\u4f11\u6e96\u5099\u300d\uff0c\u8cb7\u81ea\u5bb6\u516c\u53f8\u80a1\u7968\u7684\u6301\u80a1\u4fe1\u8a17\u5217\u300c\u6301\u80a1\u300d\uff0cGRI 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u6c92\u6709\u300c\u5132\u84c4\u8a08\u756b\u300d\u9019\u4e00\u985e<sup>[1]<\/sup>\u3002<\/p>\n\n<h3 class=\"wp-block-heading\">\u54e1\u5de5\u9910\u5ef3\u3001\u514d\u8cbb\u5348\u9910\u3001\u5065\u8eab\u623f\u8981\u5217\u55ce\uff1f<\/h3>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u5217\uff0cGRI 401 \u7684\u7de8\u88fd\u8981\u6c42\u660e\u6587\u6392\u9664\u904b\u52d5\u6216\u6258\u5152\u8a2d\u65bd\u3001\u5de5\u4f5c\u6642\u9593\u7684\u514d\u8cbb\u9910\u9ede\u7b49\u4e00\u822c\u798f\u5229<sup>[1]<\/sup>\uff0c\u53ef\u4ee5\u5beb\u5728\u5831\u544a\u66f8\u7684\u8077\u5834\u74b0\u5883\u6216\u54e1\u5de5\u7167\u9867\u7ae0\u7bc0\u3002<\/p>\n\n<h3 class=\"wp-block-heading\">\u53ea\u958b\u653e\u7d66\u4e3b\u7ba1\u7684\u798f\u5229\u7b97\u4e0d\u7b97\uff1f<\/h3>\n\n<p class=\"wp-block-paragraph\">GRI 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class=\"wp-block-list\">\n<li>[1] Global Reporting Initiative. (2016). <em>GRI 401: Employment 2016<\/em>. https:\/\/www.globalreporting.org\/pdf.ashx?id=12543<\/li>\n<li>[2] \u52de\u52d5\u90e8\uff082022 \u5e74 8 \u6708 9 \u65e5\u767c\u5e03\uff0c2026 \u5e74 10 \u6708 27 \u65e5\u66f4\u65b0\uff09\u3002\u90e8\u5206\u5de5\u6642\u52de\u5de5\u4ea6\u4eab\u6709\u300a\u52de\u5de5\u9000\u4f11\u91d1\u689d\u4f8b\u300b\u4fdd\u969c\uff0c\u96c7\u4e3b\u61c9\u70ba\u90e8\u5206\u5de5\u6642\u52de\u5de5\u63d0\u7e73\u52de\u5de5\u9000\u4f11\u91d1\u3002https:\/\/www.mol.gov.tw\/1607\/1632\/1640\/54506\/<\/li>\n<li>[3] \u52de\u5de5\u9000\u4f11\u91d1\u689d\u4f8b\u7b2c 14 \u689d\u3002\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab\u3002https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=N0030020&amp;flno=14<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">\u91cd\u8981\u8072\u660e<\/h2>\n\n<p class=\"wp-block-paragraph\">\u672c\u6587\u7531\u963f\u723e\u767c\u8b49\u5238\u6295\u8cc7\u9867\u554f\u80a1\u4efd\u6709\u9650\u516c\u53f8\u7de8\u88fd\uff0c\u50c5\u4f9b\u53c3\u8003\uff0c\u4e0d\u69cb\u6210\u4efb\u4f55\u91d1\u878d\u5546\u54c1\u4e4b\u8981\u7d04\u3001\u62db\u652c\u6216\u63a8\u4ecb\uff0c\u4ea6\u975e\u91dd\u5c0d\u7279\u5b9a\u6295\u8cc7\u4eba\u4e4b\u500b\u5225\u6295\u8cc7\u5efa\u8b70\u3001\u6cd5\u5f8b\u3001\u6703\u8a08\u6216\u6c38\u7e8c\u5831\u544a\u78ba\u4fe1\u610f\u898b\uff1b\u798f\u5229\u5c0d\u7167\u8868\u70ba\u793a\u610f\u7bc4\u672c\uff0c\u5be6\u969b\u6b78\u985e\u4ee5 GRI \u6e96\u5247\u539f\u6587\u3001\u516c\u53f8\u91cd\u5927\u4e3b\u984c\u9451\u5225\u7d50\u679c\u8207\u78ba\u4fe1\u6a5f\u69cb\u610f\u898b\u70ba\u6e96\u3002\u963f\u723e\u767c\u8b49\u5238\u6295\u8cc7\u9867\u554f\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3000115\u91d1\u7ba1\u6295\u9867\u65b0\u5b57\u7b2c019\u865f<\/p>","protected":false},"excerpt":{"rendered":"<p>GRI 401-2\u5217\u5168\u8077\u6709\u3001\u517c\u8077\u6c92\u6709\u7684\u798f\u5229\uff0c\u81f3\u5c117\u985e\uff0c\u514d\u8cbb\u9910\u9ede\u8207\u904b\u52d5\u8a2d\u65bd\u4e0d\u5217\uff1b\u9644\u5c0d\u7167\u8868\u8207\u798f\u5132\u4fe1\u8a17\u6b78\u985e\u3002<\/p>\n","protected":false},"author":3,"featured_media":19620,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_llm_markdown_disabled":false},"categories":[564],"tags":[1246,1262,1259,1258,1261,1243,1260],"class_list":["post-19602","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-564","tag-gri-401-2","tag-gri-401-3-","tag-1259","tag-1258","tag--esg","tag-1243"],"jetpack_sharing_enabled":true,"jetpack-related-posts":[],"jetpack_featured_media_url":"https:\/\/blog.roboadvisor.com.tw\/wp-content\/uploads\/2026\/10\/00-cover-166.png","_links":{"self":[{"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/posts\/19602","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19602"}],"version-history":[{"count":1,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/posts\/19602\/revisions"}],"predecessor-version":[{"id":19611,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/posts\/19602\/revisions\/19611"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/media\/19620"}],"wp:attachment":[{"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}