{"id":19605,"date":"2026-10-28T17:26:50","date_gmt":"2026-10-28T09:26:50","guid":{"rendered":"https:\/\/blog.roboadvisor.com.tw\/?p=19605"},"modified":"2026-10-28T17:26:50","modified_gmt":"2026-10-28T09:26:50","slug":"employee-financial-wellness-gri","status":"publish","type":"post","link":"https:\/\/blog.roboadvisor.com.tw\/?p=19605","title":{"rendered":"\u54e1\u5de5\u7406\u8ca1\u8aee\u8a62\u80fd\u5beb\u9032\u6c38\u7e8c\u5831\u544a\u66f8\u55ce\uff1f\u4e09\u985e\u670d\u52d9\u7684 GRI \u6b78\u985e"},"content":{"rendered":"<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u53ef\u4ee5\uff0c\u4f46\u8981\u5206\u958b\u653e\uff1a\u9000\u4f11\u524d\u898f\u5283\u653e GRI 404-2 b\uff0c\u8ca1\u52d9\u58d3\u529b\u8207\u8ca1\u52d9\u5fc3\u7406\u5065\u5eb7\u653e GRI 403-6 b\uff0c\u53ea\u7d66\u5168\u8077\u54e1\u5de5\u7684\u7406\u8ca1\u8aee\u8a62\u53ef\u5217 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u300c\u5176\u4ed6\u300d\u3002\nGRI 403-6\uff08\u5065\u5eb7\u4fc3\u9032\uff09\u5efa\u8b70\u8aaa\u660e\u500b\u4eba\u5065\u5eb7\u8cc7\u8a0a\u600e\u9ebc\u4fdd\u5bc6\uff0c\u4ee5\u53ca\u53c3\u4e0d\u53c3\u52a0\u90fd\u4e0d\u5f71\u97ff\u54e1\u5de5\u5f85\u9047\uff0c\u8ca1\u52d9\u8aee\u8a62\u540c\u6a23\u9069\u7528\u3002\n\u5beb\u300c\u6bcf\u5e74\u8fa6\u5169\u5834\u8b1b\u5ea7\u300d\u4e0d\u5920\uff0c\u8981\u5beb\u51fa\u5e7e\u500b\u4eba\u7528\u4e86\u3001\u7528\u5b8c\u6709\u4ec0\u9ebc\u6539\u8b8a\u3002<\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\">\u300c\u6211\u5011\u6bcf\u5e74\u8fa6\u5169\u5834\u7406\u8ca1\u8b1b\u5ea7\uff0c\u9019\u500b\u53ef\u4ee5\u5beb\u9032 ESG \u55ce\uff1f\u300d<\/p>\n\n<p class=\"wp-block-paragraph\">\u6c38\u7e8c\u9577\u9019\u6a23\u554f\u7684\u6642\u5019\uff0c\u6211\u6703\u5148\u53cd\u554f\u4e00\u53e5\uff0c\u8b1b\u5ea7\u8b1b\u7684\u662f\u9000\u4f11\u600e\u9ebc\u6e96\u5099\uff0c\u9084\u662f\u600e\u9ebc\u9762\u5c0d\u8ca1\u52d9\u58d3\u529b\uff1f<\/p>\n\n<p class=\"wp-block-paragraph\">\u54e1\u5de5\u7406\u8ca1\u8aee\u8a62\u53ef\u4ee5\u5beb\u9032\u6c38\u7e8c\u5831\u544a\u66f8\uff0c\u5c6c ESG\uff08\u74b0\u5883\u3001\u793e\u6703\u8207\u6cbb\u7406\uff09\u88e1\u7684\u793e\u6703\u9762\uff0cGRI \u6c92\u6709\u4e00\u500b\u53eb\u300c\u8ca1\u52d9\u5065\u5eb7\u300d\u7684\u9805\u76ee\uff0c\u8981\u4f9d\u5167\u5bb9\u5206\u958b\u653e\uff1a\u4ee5\u9000\u4f11\u70ba\u76ee\u6a19\u7684\u898f\u5283\uff0cGRI 404-2\uff08\u8f49\u63db\u5354\u52a9\uff09\u7684\u6307\u5f15\u76f4\u63a5\u4f8b\u793a\u300c\u9810\u5b9a\u9000\u4f11\u8005\u7684\u9000\u4f11\u524d\u898f\u5283\u300d<sup>[1]<\/sup>\uff0c\u8ca1\u52d9\u58d3\u529b\u8207\u8ca1\u52d9\u5fc3\u7406\u7684\u5354\u52a9\uff0c\u5c6c GRI 403-6 b \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>[2]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u7528\u642d\u98db\u6a5f\u4f86\u60f3\uff0c\u9000\u4f11\u662f\u4e00\u8d9f\u822a\u7a0b\u7684\u964d\u843d\uff0c404-2\uff08\u8f49\u63db\u5354\u52a9\uff09\u8ac7\u7684\u662f\u9032\u5834\u524d\u90a3\u6bb5\u6e96\u5099\uff0c\u9ad8\u5ea6\u3001\u901f\u5ea6\u3001\u8dd1\u9053\u90fd\u5c0d\u597d\uff0c403-6\uff08\u5065\u5eb7\u4fc3\u9032\uff09\u8ac7\u7684\u662f\u822a\u7a0b\u4e2d\u9047\u5230\u4e82\u6d41\u6642\uff0c\u600e\u9ebc\u8b93\u4e58\u5ba2\u4e0d\u614c\uff0c\u5169\u4ef6\u4e8b\u90fd\u91cd\u8981\uff0c\u53ea\u662f\u5beb\u5728\u98db\u884c\u7d00\u9304\u7684\u4e0d\u540c\u9801\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u70ba\u4ec0\u9ebc\u8ca1\u52d9\u5065\u5eb7\u8b8a\u6210\u4eba\u529b\u8cc7\u672c\u8b70\u984c<\/h2>\n\n<p class=\"wp-block-paragraph\">PwC\uff08\u666e\u83ef\u6c38\u9053\uff0c\u81fa\u7063\u6210\u54e1\u70ba\u8cc7\u8aa0\uff092026 \u5e74\u300a2026 Employee Financial Wellness Survey\u300b\u5728 2026 \u5e74 1 \u6708\u8abf\u67e5\u8fd1 3,500 \u540d\u7f8e\u570b\u54e1\u5de5\uff0c59% \u5c0d\u81ea\u5df1\u7684\u8ca1\u52d9\u611f\u5230\u6709\u58d3\u529b<sup>[3][4]<\/sup>\uff0c\u7c21\u55ae\u4f86\u8b1b\uff0c\u6bcf\u4e94\u500b\u54e1\u5de5\u5c31\u6709\u4e09\u500b\u5e36\u8457\u9322\u7684\u7169\u60f1\u4f86\u4e0a\u73ed\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-fin-wellness_5czkdzmlth.png\" alt=\"\u7f8e\u570b\u54e1\u5de5\u7684\u8ca1\u52d9\u58d3\u529b\uff1a59% \u5c0d\u81ea\u5df1\u7684\u8ca1\u52d9\u611f\u5230\u6709\u58d3\u529b\uff0c52% \u89ba\u5f97\u81ea\u5df1\u6c92\u6709\u80fd\u529b\u898f\u5283\u9577\u671f\u8ca1\u52d9\u76ee\u6a19\uff0c2026 \u5e74 1 \u6708\u7d04 3,500 \u4eba\u8abf\u67e5\"\/><figcaption class=\"wp-element-caption\">\u8cc7\u6599\u4f86\u6e90\uff1aPwC\u300a2026 Employee Financial Wellness Survey\u300b\uff1b\u963f\u723e\u767c\u6295\u8cc7\u7814\u7a76\u5718\u968a\u88fd\u5716<\/figcaption><\/figure>\n\n<p class=\"wp-block-paragraph\">\u5716 1 \u986f\u793a\u53e6\u4e00\u500b\u66f4\u8cbc\u8fd1\u4eba\u8cc7\u7684\u6578\u5b57\uff0c52% \u7684\u53d7\u8a2a\u8005\u89ba\u5f97\u81ea\u5df1\u6c92\u6709\u80fd\u529b\u898f\u5283\u9577\u671f\u8ca1\u52d9\u76ee\u6a19<sup>[3][4]<\/sup>\uff0c\u9019\u662f\u7f8e\u570b\u7684\u8abf\u67e5\uff0c\u81fa\u7063\u6c92\u6709\u540c\u53e3\u5f91\u7684\u516c\u958b\u6578\u64da\uff0c\u4e0d\u904e 2025 \u5e74\u52de\u9000\u6574\u9ad4\u81ea\u63d0\u6bd4\u7387\u7d04 17%<sup>[6]<\/sup>\uff0c\u516d\u500b\u52de\u5de5\u53ea\u6709\u4e00\u500b\u81ea\u63d0\uff0c\u4e5f\u770b\u5f97\u51fa\u9000\u4f11\u6e96\u5099\u9760\u54e1\u5de5\u81ea\u5df1\u6478\u7d22\uff0c\u591a\u6578\u4eba\u8d70\u4e0d\u5230\u90a3\u4e00\u6b65\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6240\u4ee5\u8ca1\u52d9\u5065\u5eb7\u4e0d\u518d\u53ea\u662f\u54e1\u5de5\u7684\u79c1\u4e8b\uff0c\u5b83\u5f71\u97ff\u5c08\u6ce8\u3001\u5f71\u97ff\u7559\u4efb\uff0c\u4e5f\u5c31\u6210\u4e86\u4eba\u8cc7\u9577\u548c\u6c38\u7e8c\u9577\u5171\u540c\u7684\u984c\u76ee\uff0c\u843d\u5230\u516c\u53f8\u88e1\uff0c\u5c31\u662f\u54e1\u5de5\u7684\u52de\u9000\u5c08\u6236\u8207\u9000\u4f11\u751f\u6d3b\u8cbb\u6709\u6c92\u6709\u4eba\u5e6b\u5fd9\u7b97\u4e00\u6b21\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u4e09\u985e\u670d\u52d9\uff0c\u4e09\u500b GRI \u4f4d\u7f6e<\/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-fin-wellness_4s4it2nbt3.png\" alt=\"\u54e1\u5de5\u8ca1\u52d9\u5065\u5eb7\u4e09\u985e\u670d\u52d9\u5c0d\u61c9 GRI\uff1a\u9000\u4f11\u524d\u898f\u5283\uff08\u9000\u4f11\u5e74\u9f61\u3001\u52de\u4fdd\u52de\u9000\u8acb\u9818\u3001\u9000\u4f11\u5f8c\u73fe\u91d1\u6d41\uff09\u5c0d\u61c9 404-2 b \u9000\u4f11\u8f49\u63db\u5354\u52a9\uff1b\u7406\u8ca1\u8aee\u8a62\uff08\u9810\u7b97\u3001\u50b5\u52d9\u3001\u4fdd\u96aa\u3001\u8cc7\u7522\u914d\u7f6e\u89c0\u5ff5\uff09\u5728\u53ea\u7d66\u5168\u8077\u6642\u5c0d\u61c9 401-2 \u5176\u4ed6\uff1b\u8ca1\u52d9\u5fc3\u7406\u5065\u5eb7\uff08\u8ca1\u52d9\u58d3\u529b\u8a55\u4f30\u3001\u6e1b\u58d3\u8207\u7126\u616e\u8abf\u9069\uff09\u5c0d\u61c9 403-6 b \u5fc3\u7406\u793e\u6703\u98a8\u96aa\u8207\u6e1b\u58d3\u65b9\u6848\"\/><figcaption class=\"wp-element-caption\">\u8cc7\u6599\u4f86\u6e90\uff1aGRI 401\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 2 \u986f\u793a\u4e09\u985e\u670d\u52d9\u5404\u81ea\u7684\u4f4d\u7f6e\uff0c\u63ed\u9732\u6642\u5404\u8981\u5beb\u7684\u6578\u5b57\u5982\u4e0b\uff1a<\/p>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u670d\u52d9<\/th>\n<th>GRI \u4f4d\u7f6e<\/th>\n<th>\u539f\u6587\u4f9d\u64da<\/th>\n<th>\u8981\u5beb\u7684\u6578\u5b57<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u9000\u4f11\u524d\u898f\u5283<\/td>\n<td>404-2 b<\/td>\n<td>\u8f49\u8077\u5354\u52a9\u65b9\u6848\u4f8b\u793a\u300c\u9810\u5b9a\u9000\u4f11\u8005\u7684\u9000\u4f11\u524d\u898f\u5283\u300d\u8207\u8f49\u5165\u975e\u5de5\u4f5c\u751f\u6d3b\u7684\u5354\u52a9\uff08\u8a13\u7df4\u3001\u8aee\u8a62\uff09<\/td>\n<td>\u6db5\u84cb\u7684\u5e74\u9f61\u5c64\u3001\u8ab2\u7a0b\u8207\u4e00\u5c0d\u4e00\u8aee\u8a62\u4eba\u6b21<\/td>\n<\/tr>\n<tr>\n<td>\u7406\u8ca1\u8aee\u8a62<\/td>\n<td>401-2 vii \u5176\u4ed6\uff08\u53ea\u7d66\u5168\u8077\u6642\uff09<\/td>\n<td>401-2 \u81f3\u5c11\u5217\u4e03\u985e\uff0c\u5176\u4ed6\u73fe\u91d1\u6216\u670d\u52d9\u578b\u798f\u5229\u5217\u300c\u5176\u4ed6\u300d<\/td>\n<td>\u662f\u5426\u5168\u8077\u624d\u6709\u3001\u4f7f\u7528\u4eba\u6b21<\/td>\n<\/tr>\n<tr>\n<td>\u8ca1\u52d9\u5fc3\u7406\u5065\u5eb7<\/td>\n<td>403-6 b<\/td>\n<td>\u81ea\u9858\u6027\u5065\u5eb7\u4fc3\u9032\uff0c\u98a8\u96aa\u542b\u5fc3\u7406\u793e\u6703\u56e0\u7d20\uff0c\u65b9\u6848\u4f8b\u793a\u6e1b\u58d3<\/td>\n<td>\u53c3\u8207\u4eba\u6b21\u3001\u4fdd\u5bc6\u505a\u6cd5\u3001\u65b9\u6848\u524d\u5f8c\u7684\u58d3\u529b\u8a55\u4f30<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u4f86\u6e90\uff1aGRI 404-2\u3001403-6\u3001401-2 \u539f\u6587<sup>[1][2][5]<\/sup><\/p>\n\n<p class=\"wp-block-paragraph\">GRI 404 \u7684\u80cc\u666f\u8aaa\u660e\u6709\u4e00\u53e5\u503c\u5f97\u653e\u9032\u4f01\u5283\u66f8\uff0c\u9762\u81e8\u9000\u4f11\u7684\u54e1\u5de5\u77e5\u9053\u8f49\u63db\u6709\u4eba\u652f\u6301\uff0c\u4fe1\u5fc3\u8207\u5de5\u4f5c\u95dc\u4fc2\u90fd\u6703\u6539\u5584<sup>[1]<\/sup>\uff0c\u9000\u4f11\u524d\u898f\u5283\u4e0d\u53ea\u662f\u9001\u7d66\u8981\u8d70\u7684\u4eba\u7684\u79ae\u7269\uff0c\u4e5f\u662f\u7d66\u9084\u5728\u8077\u7684\u4eba\u770b\u7684\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\">403-6\uff08\u5065\u5eb7\u4fc3\u9032\uff09\u7684\u5169\u500b\u5efa\u8b70\uff1a\u4fdd\u5bc6\uff0c\u4ee5\u53ca\u4e0d\u56e0\u53c3\u52a0\u8207\u5426\u5dee\u5225\u5f85\u9047<\/h2>\n\n<p class=\"wp-block-paragraph\">GRI 403-6\uff08\u5065\u5eb7\u4fc3\u9032\uff09\u5efa\u8b70\u516c\u53f8\u8aaa\u660e\u5169\u4ef6\u4e8b\uff0c\u54e1\u5de5\u7684\u500b\u4eba\u5065\u5eb7\u8cc7\u8a0a\u600e\u9ebc\u4fdd\u5bc6\uff0c\u4ee5\u53ca\u53c3\u4e0d\u53c3\u52a0\u9019\u4e9b\u670d\u52d9\uff0c\u90fd\u4e0d\u6703\u88ab\u62ff\u4f86\u7d66\u4e88\u6709\u5229\u6216\u4e0d\u5229\u7684\u5f85\u9047<sup>[2]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u8ca1\u52d9\u8aee\u8a62\u6bd4\u4e00\u822c\u5065\u5eb7\u8b1b\u5ea7\u66f4\u654f\u611f\uff0c\u54e1\u5de5\u6703\u8b1b\u5230\u8ca0\u50b5\u3001\u5bb6\u5ead\u652f\u51fa\u8207\u6295\u8cc7\u8667\u640d\uff0c\u6240\u4ee5\u5916\u90e8\u8aee\u8a62\u7684\u500b\u4eba\u5167\u5bb9\u4e0d\u56de\u50b3\u516c\u53f8\uff0c\u516c\u53f8\u53ea\u62ff\u5f97\u5230\u5f59\u7e3d\u7684\u4eba\u6b21\u8207\u6eff\u610f\u5ea6\uff0c\u9019\u4e00\u53e5\u5beb\u9032\u5831\u544a\u66f8\uff0c\u6bd4\u5beb\u5341\u5834\u8b1b\u5ea7\u66f4\u80fd\u8b93\u54e1\u5de5\u653e\u5fc3\u4f7f\u7528\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u53e6\u5916 403-6\uff08\u5065\u5eb7\u4fc3\u9032\uff09\u4f8b\u793a\u7684\u65b9\u6848\u90fd\u662f\u81ea\u9858\u53c3\u52a0\u3001\u4e0d\u8a2d\u5f37\u5236\u76ee\u6a19<sup>[2]<\/sup>\uff0c\u7406\u8ca1\u8aee\u8a62\u4e5f\u4e00\u6a23\uff0c\u5f37\u8feb\u53c3\u52a0\u7684\u8b1b\u5ea7\uff0c\u964d\u843d\u524d\u7684\u6e96\u5099\u5c31\u8b8a\u6210\u4e86\u9ede\u540d\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u5beb\u6cd5\u7bc4\u4f8b\uff1a\u5f9e\u300c\u6709\u8fa6\u300d\u5230\u300c\u6709\u7528\u300d<\/h2>\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\u6709\u8fa6<\/td>\n<td>\u672c\u516c\u53f8\u5b9a\u671f\u8209\u8fa6\u7406\u8ca1\u8b1b\u5ea7<\/td>\n<td>\u548c\u6bcf\u5bb6\u516c\u53f8\u4e00\u6a23<\/td>\n<\/tr>\n<tr>\n<td>\u52a0\u4e0a\u5c0d\u8c61\u8207\u4eba\u6b21<\/td>\n<td>\u70ba 50 \u6b72\u4ee5\u4e0a\u54e1\u5de5\u63d0\u4f9b\u9000\u4f11\u524d\u898f\u5283\u8ab2\u7a0b\u8207\u4e00\u5c0d\u4e00\u8aee\u8a62\uff0c\u5e74\u5ea6 X \u4eba\u6b21\uff1b\u8ca1\u52d9\u58d3\u529b\u8aee\u8a62 Y \u4eba\u6b21\uff0c\u500b\u4eba\u5167\u5bb9\u4e0d\u56de\u50b3\u516c\u53f8<\/td>\n<td>\u8ab0\u7528\u4e86\u3001\u96b1\u79c1\u600e\u9ebc\u9867<\/td>\n<\/tr>\n<tr>\n<td>\u52a0\u4e0a\u6210\u679c<\/td>\n<td>\u53c3\u8207\u8005\u5b8c\u6210\u9000\u4f11\u73fe\u91d1\u6d41\u8a66\u7b97\u7684\u6bd4\u4f8b X%\uff0c\u8ab2\u5f8c\u81ea\u63d0\u6bd4\u7387\u7531 A% \u63d0\u9ad8\u5230 B%<\/td>\n<td>\u7528\u5b8c\u6709\u4ec0\u9ebc\u6539\u8b8a<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u4f86\u6e90\uff1a\u7bc4\u4f8b\u70ba\u963f\u723e\u767c\u6295\u8cc7\u7814\u7a76\u5718\u968a\u64b0\u64ec\uff0cX\u3001Y\u3001A\u3001B \u70ba\u516c\u53f8\u81ea\u586b<\/p>\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e09\u7a2e\u5beb\u6cd5\u88e1\u7684\u81ea\u63d0\u6bd4\u7387\uff0c\u540c\u6642\u4e5f\u662f 201-3\uff08\u9000\u4f11\u91d1\uff09\u7684\u53c3\u8207\u7a0b\u5ea6\uff0c\u600e\u9ebc\u5beb\u5728 <a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=19599\">GRI 201-3 \u9000\u4f11\u91d1\u63ed\u9732<\/a>\uff0c\u9019\u4e9b\u6578\u5b57\u600e\u9ebc\u9010\u5e74\u8a02\u76ee\u6a19\uff0c\u5728<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=19608\">\u54e1\u5de5\u9000\u4f11\u6e96\u5099\u7684 ESG \u6307\u6a19<\/a>\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\u5e38\u898b\u7684\u554f\u984c\uff0c\u5f88\u591a\u516c\u53f8\u7684\u7406\u8ca1\u8b1b\u5ea7\u7531\u9280\u884c\u6216\u4fdd\u96aa\u696d\u52d9\u514d\u8cbb\u4f86\u8b1b\uff0c\u8b1b\u5b8c\u9806\u4fbf\u4ecb\u7d39\u5546\u54c1\uff0c\u54e1\u5de5\u807d\u5f97\u51fa\u4f86\uff0c\u53c3\u52a0\u7684\u4eba\u4e00\u5e74\u6bd4\u4e00\u5e74\u5c11\uff0c\u5831\u544a\u66f8\u4e5f\u53ea\u5269\u300c\u6709\u8fa6\u300d\u5169\u500b\u5b57\uff0c\u800c\u4e14\u53ea\u6709\u4e00\u5169\u5834\u8b1b\u5ea7\u3001\u6c92\u6709\u500b\u5225\u8aee\u8a62\u7684\u516c\u53f8\uff0c\u5176\u5be6\u4e0d\u5fc5\u6025\u8457\u5beb\u6210 ESG \u4eae\u9ede\uff0c\u5148\u628a\u5c0d\u8c61\u8207\u5167\u5bb9\u60f3\u6e05\u695a\u6bd4\u8f03\u91cd\u8981\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u60f3\u628a\u8ca1\u52d9\u5065\u5eb7\u505a\u6210\u4e00\u9805\u6709\u4eba\u7528\u3001\u6709\u6578\u5b57\u7684\u798f\u5229\u6642\uff0c\u963f\u723e\u767c\u6295\u9867\u63d0\u4f9b\u4e09\u985e\u54e1\u5de5\u8aee\u8a62\uff1a\u9000\u4f11\u524d\u898f\u5283\uff08\u9000\u4f11\u5e74\u9f61\u3001\u52de\u4fdd\u52de\u9000\u8acb\u9818\u3001\u9000\u4f11\u5f8c\u73fe\u91d1\u6d41\uff09\u3001\u7406\u8ca1\u8aee\u8a62\uff08\u9810\u7b97\u3001\u50b5\u52d9\u8207\u8cc7\u7522\u914d\u7f6e\u89c0\u5ff5\uff09\u8207\u8ca1\u52d9\u5fc3\u7406\u5065\u5eb7\uff08\u8ca1\u52d9\u58d3\u529b\u8a55\u4f30\u8207\u8abf\u9069\uff09\uff0c\u53ef\u4ee5\u4f9d\u516c\u53f8\u9700\u8981\u63d0\u4f9b\u5f59\u7e3d\u7684\u53c3\u8207\u4eba\u6b21\u8207\u6210\u679c\u7d71\u8a08\uff0c\u5c0d\u61c9 404-2\uff08\u8f49\u63db\u5354\u52a9\uff09\u3001401-2\uff08\u5168\u8077\u798f\u5229\uff09\u8207 403-6\uff08\u5065\u5eb7\u4fc3\u9032\uff09\u7684\u63ed\u9732\u683c\u5f0f\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\u8ca1\u52d9\u5065\u5eb7\u6700\u96e3\u7684\u4e0d\u662f\u8fa6\u6d3b\u52d5\uff0c\u662f\u8b93\u54e1\u5de5\u9858\u610f\u8b1b\u771f\u8a71\uff0c\u9322\u7684\u4e8b\u6bd4\u8eab\u9ad4\u7684\u4e8b\u66f4\u96e3\u958b\u53e3\uff0c\u6240\u4ee5\u4fdd\u5bc6\u90a3\u4e00\u53e5\uff0c\u6211\u6703\u653e\u5728\u5831\u544a\u66f8\u7684\u7b2c\u4e00\u884c\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u5ba2\u6236\u6703\u8b70\u4e0a\u5e38\u88ab\u554f\u5230\u300c\u7406\u8ca1\u8b1b\u5ea7\u5230\u5e95\u653e\u54ea\u4e00\u9805\u300d\uff0c\u6211\u89ba\u5f97\u5148\u628a\u8b1b\u5ea7\u62c6\u958b\u770b\uff0c\u9000\u4f11\u524d\u898f\u5283\u3001\u65e5\u5e38\u7406\u8ca1\u3001\u8ca1\u52d9\u58d3\u529b\uff0c\u4e09\u4ef6\u4e8b\u5c0d\u8c61\u4e0d\u540c\u3001\u6642\u9593\u9ede\u4e0d\u540c\uff0c\u62c6\u958b\u4e4b\u5f8c\uff0cGRI \u7684\u683c\u5b50\u81ea\u7136\u5c31\u5c0d\u4e0a\u4e86\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u53e6\u5916\uff0c\u6211\u4e0d\u89ba\u5f97\u4e00\u5e74\u5169\u5834\u8b1b\u5ea7\u8981\u5beb\u6210\u591a\u5927\u7684\u6210\u679c\uff0c\u8207\u5176\u5beb\u5834\u6b21\uff0c\u4e0d\u5982\u5beb\u4e00\u500b\u6578\u5b57\uff0c\u6709\u591a\u5c11\u54e1\u5de5\u5728\u9000\u4f11\u524d\uff0c\u81f3\u5c11\u5b8c\u6574\u7b97\u904e\u4e00\u6b21\u81ea\u5df1\u7684\u9000\u4f11\u73fe\u91d1\u6d41\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u964d\u843d\u4e4b\u524d\uff0c\u5148\u78ba\u5b9a\u8dd1\u9053\u5728\u54ea\u88e1\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\u7406\u8ca1\u8b1b\u5ea7\u5c6c\u65bc GRI \u54ea\u4e00\u9805\uff1f<\/h3>\n\n<p class=\"wp-block-paragraph\">\u770b\u5167\u5bb9\uff0c\u4ee5\u9000\u4f11\u70ba\u76ee\u6a19\u7684\u898f\u5283\u5c6c GRI 404-2 b \u8f49\u8077\u5354\u52a9\u65b9\u6848\uff0c\u8ca1\u52d9\u58d3\u529b\u8207\u5fc3\u7406\u8abf\u9069\u5c6c GRI 403-6 b \u81ea\u9858\u6027\u5065\u5eb7\u4fc3\u9032\uff0c\u53ea\u7d66\u5168\u8077\u54e1\u5de5\u7684\u4e00\u822c\u7406\u8ca1\u8aee\u8a62\u53ef\u5217 401-2\uff08\u5168\u8077\u798f\u5229\uff09\u300c\u5176\u4ed6\u300d<sup>[1][2][5]<\/sup>\u3002<\/p>\n\n<h3 class=\"wp-block-heading\">EAP \u54e1\u5de5\u5354\u52a9\u65b9\u6848\u88e1\u7684\u8ca1\u52d9\u8aee\u8a62\u600e\u9ebc\u5beb\uff1f<\/h3>\n\n<p class=\"wp-block-paragraph\">EAP \u7684\u8ca1\u52d9\u8aee\u8a62\u82e5\u4ee5\u7d13\u89e3\u58d3\u529b\u3001\u5fc3\u7406\u8abf\u9069\u70ba\u4e3b\uff0c\u5217 403-6 b\uff0c\u4e26\u8aaa\u660e\u500b\u4eba\u8cc7\u8a0a\u7684\u4fdd\u5bc6\u65b9\u5f0f\uff0c\u4ee5\u53ca\u53c3\u52a0\u8207\u5426\u4e0d\u5f71\u97ff\u54e1\u5de5\u5f85\u9047<sup>[2]<\/sup>\u3002<\/p>\n\n<h3 class=\"wp-block-heading\">\u9000\u4f11\u524d\u898f\u5283\u8981\u7d66\u5e7e\u6b72\u4ee5\u4e0a\u7684\u54e1\u5de5\uff1f<\/h3>\n\n<p class=\"wp-block-paragraph\">GRI \u6c92\u6709\u898f\u5b9a\u5e74\u9f61\uff0c\u6307\u5f15\u53ea\u8aaa\u662f\u7d66\u9810\u5b9a\u9000\u4f11\u8005\u7684\u898f\u5283<sup>[1]<\/sup>\uff0c\u5be6\u52d9\u4e0a\u5e38\u5f9e 50 \u6b72\u6216\u8ddd\u96e2\u9000\u4f11 10 \u5e74\u958b\u59cb\uff0c\u63ed\u9732\u6642\u5beb\u660e\u6db5\u84cb\u7684\u5e74\u9f61\u5c64\u5373\u53ef\u3002<\/p>\n\n<h3 class=\"wp-block-heading\">\u8ca1\u52d9\u5065\u5eb7\u8981\u600e\u9ebc\u8861\u91cf\u6210\u6548\uff1f<\/h3>\n\n<p class=\"wp-block-paragraph\">\u53ef\u4ee5\u770b\u4e09\u985e\u6578\u5b57\uff1a\u4f7f\u7528\u4eba\u6b21\u8207\u6db5\u84cb\u7387\u3001\u8ab2\u5f8c\u884c\u52d5\uff08\u4f8b\u5982\u5b8c\u6210\u9000\u4f11\u8a66\u7b97\u3001\u958b\u59cb\u52de\u9000\u81ea\u63d0\u7684\u6bd4\u4f8b\uff09\uff0c\u4ee5\u53ca\u65b9\u6848\u524d\u5f8c\u7684\u8ca1\u52d9\u58d3\u529b\u81ea\u8a55\uff0c\u4e09\u985e\u90fd\u7528\u5f59\u7e3d\u6578\u5b57\uff0c\u4e0d\u63ed\u9732\u500b\u4eba\u8cc7\u6599\u3002<\/p>\n\n<script 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(2016). <em>GRI 404: Training and education 2016<\/em>. https:\/\/www.globalreporting.org\/pdf.ashx?id=12576<\/li>\n<li>[2] Global Reporting Initiative. (2018). <em>GRI 403: Occupational health and safety 2018<\/em>. https:\/\/www.globalreporting.org\/pdf.ashx?id=12565<\/li>\n<li>[3] PwC. (2026). <em>2026 Employee financial wellness survey<\/em>. https:\/\/www.pwc.com\/us\/en\/services\/consulting\/human-resources\/library\/employee-financial-wellness-survey.html<\/li>\n<li>[4] Woodson, C. (2026, June 2). This is what financial stress looks like in 2026, according to PwC. Stream. https:\/\/stream.co\/en-us\/articles\/employee-financial-stress-2026-pwc-survey<\/li>\n<li>[5] Global Reporting Initiative. 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