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| 題 名 | 自然解決方案與自然相關財務揭露:臺灣企業參與對外援助的新契機=Nature-based Solutions and Nature-related Financial Disclosures: New Opportunities for Taiwanese Businesses in International Aid |
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| 作 者 | 楊文琪; | 書刊名 | 國際開發援助現場季刊 |
| 卷 期 | 17 2024.09[民113.09] |
| 頁 次 | 頁31-38+8 |
| 分類號 | 494 |
| 關鍵詞 | 自然解方; 自然相關財務揭露; 生物多樣性; 氣候變遷; |
| 語 文 | 中文(Chinese) |
| 中文摘要 | 1992年在巴西里約熱內盧舉行的地球高峰會上制定了3個重要的國際公約,分別是《聯合國氣候變遷綱要公約》、《生物多樣性公約》和《聯合國防治沙漠化公約》。這3個重要的環境公約都是為了因應人類生存所面臨最重大的挑戰,並且共同推動永續發展。然而,30年過去了,氣候變遷與生物多樣性喪失等環境議題日益嚴峻,企業也面臨著日益加劇的自然相關風險。近年來,國際社會提出了許多與自然保護相關的概念與框架,其中「基於自然的解決方案」(Nature-based Solutions, NbS)以及「自然相關財務揭露」(Taskforce on Nature-related Financial Disclosures, TNFD)兩個重要概念為企業提供了新的思維框架,可促進企業因應環境挑戰,並創造永續發展價值。NbS是運用自然和生態系統來解決社會與環境挑戰的方法,可涵蓋森林保育、濕地修復、綠色基礎設施等多元方案。TNFD則是由全球企業、金融機構、政府與非營利組織等共同倡議成立之工作小組,旨在建立一套企業揭露自然相關風險與機會之框架。本文首先將簡要介紹NbS和TNFD的發展,接著分析臺灣企業導入NbS與TNFD之現況,並探討這些概念是否能增加企業投入對外援助工作的誘因。 |
| 英文摘要 | In 1992, the Earth Summit held in Rio de Janeiro, Brazil, led to the establishment of three major international conventions: the United Nations Framework Convention on Climate Change, the Convention on Biological Diversity, and the United Nations Convention to Combat Desertification. These pivotal environmental treaties were designed to address the most pressing challenges to human survival and promote sustainable development. However, 30 years later, environmental issues such as climate change and biodiversity loss have become more severe, and businesses now face increasing nature-related risks. In recent years, the international community has introduced several nature conservation concepts and frameworks, among which two stand out for offering new strategic frameworks to businesses: Nature-based Solutions (NbS) and the Taskforce on Nature-related Financial Disclosures (TNFD). These frameworks can help companies address environmental challenges while creating sustainable value. NbS uses nature and ecosystems to address social and environmental challenges and can encompass diverse initiatives such as forest conservation, wetland restoration, and green infrastructure. TNFD, on the other hand, is a task force initiated by global businesses, financial institutions, governments, and non-profit organizations to create a framework for companies to disclose nature-related risks and opportunities. This article first provides a brief overview of the development of NbS and TNFD, followed by an analysis of the current status of Taiwanese companies adopting these concepts. Finally, it explores whether these frameworks can incentivize businesses to increase their involvement in international aid projects. |
本系統中英文摘要資訊取自各篇刊載內容。