January 6, 202600:27:21

EP202:企業揭露新戰場:TNFD、人才與政策不確定性 ft. 台大風險社會與政策研究中心 專案經理許令儒、助理研究員林芳瀅

本集精華:
(00:00:00) 開場
(00:04:50) 氣候揭露的新趨勢:TNFD的定義與臺灣的起始表現。
(00:07:20) 臺灣企業 TCFD 揭露的兩極化現況。
(00:09:30) 企業揭露的最大困境:量化衝擊與情境分析的限制。
(00:16:27) 企業人才的「即戰力」短缺與跨域轉譯需求:探討企業在人才方面的需求,要求具有實戰經驗的「即戰力」。

本集深入剖析臺灣企業在面對氣候風險揭露上的難題,並提出具體建議。

氣候相關財務揭露(TCFD)之後的新趨勢:自然相關財務揭露(TNFD)。TNFD 於 2021 年啟動,並受到 G7 等全球重要領袖的支持,是一個以科學為基礎的揭露框架。它強調企業與金融機構並非獨立於自然之外,必須評估自身對自然的依賴及產生的影響。TNFD 的概念是將自然納入企業與金融機構的內部評估和決策考量。研究員指出,TNFD 很快將與 IFRS(國際財務報導準則)緊密合作,未來可能會有相關組織發布正式準則。儘管揭露標準相對嚴格,目前在針對大型關鍵企業的盤點中,已有少數企業針對營運或價值鏈範圍進行評估並揭露結果,甚至有企業已發布獨立的 TNFD 報告書。

企業在執行 TCFD 及氣候調適時面臨的兩大困境:
一、揭露深度與量化困難: 儘管在金管會政策推動下,上市櫃企業進行 TCFD 揭露的比例逐年成長,但仍有約八成的非上市櫃中小企業尚未建立完整的氣候治理機制。

二、跨域人才短缺: 企業面臨跨領域人才短缺的困境。市場需求的是「即戰力」。尤其缺乏能扮演「轉譯」角色的跨域人才,他們需要整合科學、財政、社會和政策等知識,在部門間進行溝通。

為協助企業克服這些困境,研究團隊提出建議:
• 人才與組織: 企業應從內部培養具備強大轉譯能力的人才,並將氣候相關概念完全融入日常營運流程中(例如將 TCFD/TNFD 知識貼在廁所,實現由上而下推動)。
• 數據與平台: 建議企業可參考國際同產業大廠的做法,並利用如臺灣建置的 CCIB 平台(中研院合作計畫)來獲取氣候風險評估的圖資和協助情境分析。
• 政策建議: 政策不確定性是企業最大的隱憂,企業不怕收碳費,但怕不知道會收多少。政府應提高政策治理的 透明度,並在早期政策制定過程中(如碳費、減碳目標)多與產業及公民社會溝通,,提供明確且長期的政策方向,才能加速企業調適與投資。
 

2025企業氣候行動追追追:追蹤排碳大戶排放量變動趨勢及前三十大碳排企業氣候風險揭露情形。
https://rsprc.ntu.edu.tw/web/research/research_in.jsp?lang=tw&rp_id=RP1752805490420

2025企業永續揭露準備度調查報告:連續三年抽樣調查全台900家企業,一窺企業在永續浪潮中,如何揭露氣候相關風險與機會。
https://rsprc.ntu.edu.tw/web/news/news_in.jsp?lang=tw&np_id=NP1759288223467

中研院CCRAB平台:協助企業評估氣候風險的資料平台,可利用高解析度圖資與自評工具初步篩檢評估企業氣候風險。
https://ccrab.rcec.sinica.edu.tw/

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企劃 | 孫聖峰
製作 | 孫聖峰
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