{"id":1807,"date":"2023-01-05T09:23:22","date_gmt":"2023-01-05T09:23:22","guid":{"rendered":"https:\/\/www.genesisorigo.com\/?page_id=1807"},"modified":"2023-01-05T09:23:23","modified_gmt":"2023-01-05T09:23:23","slug":"esg-emerging-accounting-issues","status":"publish","type":"page","link":"https:\/\/www.genesisorigo.com\/zh\/esg-emerging-accounting-issues\/","title":{"rendered":"ESG\u2014\u2014\u65b0\u51fa\u73b0\u7684\u4f1a\u8ba1\u95ee\u9898"},"content":{"rendered":"<h1 class=\"wp-block-heading\">ESG\u2014\u2014\u65b0\u51fa\u73b0\u7684\u4f1a\u8ba1\u95ee\u9898<\/h1>\n\n\n\n<p>\u4f1a\u8ba1\u4e13\u4e1a\u4eba\u58eb\u548c\u5229\u76ca\u76f8\u5173\u8005\u6b63\u5728\u8ba8\u8bba\u548c\u8fa9\u8bba\u8bb8\u591a\u65b0\u5174\u7684\u4f1a\u8ba1\u95ee\u9898\u3002\u6211\u4eec\u542c\u8bf4\u8fc7\u50cf\u201c\u6280\u672f\u5bf9\u4f1a\u8ba1\u804c\u4e1a\u7684\u5f71\u54cd\u201d\u3001\u201c\u975e\u901a\u7528\u4f1a\u8ba1\u539f\u5219\u5ea6\u91cf\u7684\u4f7f\u7528\u201d\u3001\u201c\u52a0\u5bc6\u8d27\u5e01\u548c\u5176\u4ed6\u6570\u5b57\u8d44\u4ea7\u5728\u4f1a\u8ba1\u4e2d\u7684\u4f5c\u7528\u201d\u7b49\u95ee\u9898\uff0c\u800c\u4e00\u4e2a\u6d41\u884c\u7684\u5173\u952e\u8bcd\u662fESG - \u5373\u73af\u5883\u3001\u53ef\u6301\u7eed\u6027\u548c\u6cbb\u7406\u3002 <\/p>\n\n\n\n<p>\u53ef\u6301\u7eed\u6027\u5728\u4f1a\u8ba1\u4e2d\u7684\u4f5c\u7528\uff1a\u8d8a\u6765\u8d8a\u591a\u4eba\u8ba4\u8bc6\u5230\u53ef\u6301\u7eed\u6027\u5728\u4e1a\u52a1\u4e2d\u7684\u91cd\u8981\u6027\uff0c\u8fd9\u5bfc\u81f4\u4e86\u9488\u5bf9\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\uff08ESG\uff09\u56e0\u7d20\u7684\u65b0\u6846\u67b6\u3001\u6807\u51c6\u548c\u5b9e\u8df5\u7684\u53d1\u5c55\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"192\" data-src=\"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2023\/01\/Add-a-heading17-1024x192.png\" alt=\"\" class=\"wp-image-1808 lazyload\" data-srcset=\"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2023\/01\/Add-a-heading17-1024x192.png 1024w, https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2023\/01\/Add-a-heading17-300x56.png 300w, https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2023\/01\/Add-a-heading17-768x144.png 768w, https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2023\/01\/Add-a-heading17-1536x288.png 1536w, https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2023\/01\/Add-a-heading17-2048x384.png 2048w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/192;\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">ESG \u7684\u91cd\u8981\u6027\u65e5\u76ca\u589e\u52a0<\/h2>\n\n\n\n<p>\u53ef\u6301\u7eed\u6027\u5df2\u6210\u4e3a\u4f1a\u8ba1\u804c\u4e1a\u4e2d\u8d8a\u6765\u8d8a\u91cd\u8981\u7684\u95ee\u9898\uff0c\u56e0\u4e3a\u4f01\u4e1a\u548c\u6295\u8d44\u8005\u610f\u8bc6\u5230\u5728\u51b3\u7b56\u8fc7\u7a0b\u4e2d\u9700\u8981\u8003\u8651\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\uff08ESG\uff09\u56e0\u7d20\u3002\u8fd9\u5bfc\u81f4\u4e86\u9488\u5bf9\u8fd9\u4e9b\u56e0\u7d20\u7684\u65b0\u4f1a\u8ba1\u51c6\u5219\u548c\u5b9e\u8df5\u7684\u53d1\u5c55\u3002<\/p>\n\n\n\n<p>\u5df2\u7ecf\u5f00\u53d1\u4e86\u8bb8\u591a\u4f1a\u8ba1\u51c6\u5219\u548c\u6846\u67b6\uff0c\u4ee5\u6307\u5bfc\u4f01\u4e1a\u5728\u8d22\u52a1\u62a5\u544a\u4e2d\u51c6\u5907\u548c\u5448\u73b0\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\uff08ESG\uff09\u4fe1\u606f\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\uff1aIFRS\u662f\u4e00\u5957\u5168\u7403\u516c\u8ba4\u7684\u4f1a\u8ba1\u51c6\u5219\uff0c\u63d0\u4f9b\u4e86\u5173\u4e8e\u8d22\u52a1\u62a5\u8868\u7684\u7f16\u5236\u548c\u5448\u73b0\u7684\u6307\u5bfc\u3002IFRS\u6ca1\u6709\u9488\u5bf9ESG\u4fe1\u606f\u62a5\u544a\u7684\u5177\u4f53\u8981\u6c42\uff0c\u4f46\u8981\u6c42\u516c\u53f8\u62ab\u9732\u5bf9\u7406\u89e3\u516c\u53f8\u8d22\u52a1\u4e1a\u7ee9\u548c\u72b6\u51b5\u6709\u91cd\u8981\u610f\u4e49\u7684\u4fe1\u606f\u3002\u56e0\u6b64\uff0c\u4e00\u4e9b\u516c\u53f8\u53ef\u80fd\u9009\u62e9\u62a5\u544a\u4ed6\u4eec\u7684ESG\u4e1a\u7ee9\u4ee5\u6ee1\u8db3\u8fd9\u4e00\u8981\u6c42\u3002<\/li>\n\n\n\n<li>\u5168\u7403\u62a5\u544a\u5021\u8bae\uff08Global Reporting Initiative\uff0c\u7b80\u79f0GRI\uff09\uff1a\u5168\u7403\u62a5\u544a\u5021\u8bae\u662f\u4e00\u4e2a\u975e\u8425\u5229\u7ec4\u7ec7\uff0c\u4e3a\u516c\u53f8\u63d0\u4f9b\u4e86\u4e00\u4e2a\u6846\u67b6\uff0c\u7528\u4e8e\u62a5\u544a\u5176ESG\u4e1a\u7ee9\u3002GRI\u6846\u67b6\u5305\u62ec\u6307\u5357\u548c\u6307\u6807\uff0c\u516c\u53f8\u53ef\u4ee5\u4f7f\u7528\u8fd9\u4e9b\u6307\u5357\u548c\u6307\u6807\u62a5\u544a\u5404\u79cdESG\u4e3b\u9898\uff0c\u5305\u62ec\u73af\u5883\u5f71\u54cd\u3001\u793e\u4f1a\u7ee9\u6548\u548c\u6cbb\u7406\u5b9e\u8df5\u3002<\/li>\n\n\n\n<li>\u53ef\u6301\u7eed\u6027\u4f1a\u8ba1\u51c6\u5219\u59d4\u5458\u4f1a (\u7b80\u79f0SASB)\uff1a\u53ef\u6301\u7eed\u6027\u4f1a\u8ba1\u51c6\u5219\u59d4\u5458\u4f1a\u662f\u4e00\u4e2a\u975e\u8425\u5229\u7ec4\u7ec7\uff0c\u5236\u5b9a\u884c\u4e1a\u7279\u5b9a\u7684\u53ef\u6301\u7eed\u6027\u4f1a\u8ba1\u51c6\u5219\u3002SASB\u7684\u51c6\u5219\u4e3a\u516c\u53f8\u62ab\u9732\u7279\u5b9a\u7684ESG\u4fe1\u606f\u63d0\u4f9b\u6307\u5bfc\uff0c\u4ee5\u6ee1\u8db3\u6295\u8d44\u8005\u548c\u5176\u4ed6\u5229\u76ca\u76f8\u5173\u8005\u7684\u9700\u6c42\u3002<\/li>\n\n\n\n<li>\u56fd\u9645\u7efc\u5408\u62a5\u544a\u7406\u4e8b\u4f1a (\u7b80\u79f0IIRC)\uff1a\u56fd\u9645\u7efc\u5408\u62a5\u544a\u7406\u4e8b\u4f1a\u662f\u4e00\u4e2a\u5168\u7403\u7ec4\u7ec7\uff0c\u4fc3\u8fdb\u8d22\u52a1\u548c\u975e\u8d22\u52a1\u4fe1\u606f\u7684\u7efc\u5408\u62a5\u544a\uff0c\u5305\u62ecESG\u4fe1\u606f\u3002IIRC\u7684\u6846\u67b6\u63d0\u4f9b\u4e86\u5173\u4e8e\u5982\u4f55\u5c06ESG\u4fe1\u606f\u6574\u5408\u5230\u8d22\u52a1\u62a5\u544a\u4e2d\u7684\u6307\u5bfc\uff0c\u4ee5\u4fbf\u66f4\u597d\u5730\u7406\u89e3\u516c\u53f8\u7684\u5546\u4e1a\u6a21\u5f0f\u3001\u6cbb\u7406\u548c\u524d\u666f\u3002<\/li>\n<\/ol>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"720\" height=\"540\" data-src=\"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2023\/01\/Feature-Image-Web27.png\" alt=\"ESG issues\" class=\"wp-image-1810 lazyload\" data-srcset=\"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2023\/01\/Feature-Image-Web27.png 720w, https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2023\/01\/Feature-Image-Web27-300x225.png 300w\" data-sizes=\"(max-width: 720px) 100vw, 720px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 720px; --smush-placeholder-aspect-ratio: 720\/540;\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">\u5168\u7403\u62a5\u544a\u5021\u8bae\u7ec4\u7ec7 (GRI) \u6846\u67b6 <\/h2>\n\n\n\n<p>\u6839\u636e <a href=\"https:\/\/www.globalreporting.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u5168\u7403\u62a5\u544a\u5021\u8bae\uff08GRI\uff09<\/a> \u6846\u67b6\uff0c\u53ef\u6301\u7eed\u6027\u62a5\u544a\u5e94\u5305\u62ec\u4ee5\u4e0b\u7c7b\u578b\u7684\u4fe1\u606f\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u516c\u53f8\u7684\u53ef\u6301\u7eed\u6027\u6218\u7565\u548c\u65b9\u6cd5\u7684\u63cf\u8ff0\uff1a\u8fd9\u5e94\u5305\u62ec\u5173\u4e8e\u516c\u53f8\u7684\u53ef\u6301\u7eed\u6027\u613f\u666f\u3001\u4f7f\u547d\u548c\u4ef7\u503c\u89c2\u7684\u4fe1\u606f\uff0c\u4ee5\u53ca\u5176\u7ba1\u7406ESG\u95ee\u9898\u7684\u6574\u4f53\u65b9\u6cd5\u3002<\/li>\n\n\n\n<li>\u516c\u53f8ESG\u7ee9\u6548\u7684\u6570\u636e\u548c\u6307\u6807\uff1a\u8fd9\u5e94\u5305\u62ec\u516c\u53f8\u7684\u73af\u5883\u5f71\u54cd\u6570\u636e\uff0c\u5982\u6e29\u5ba4\u6c14\u4f53\u6392\u653e\u548c\u80fd\u6e90\u4f7f\u7528\u60c5\u51b5\uff0c\u4ee5\u53ca\u5176\u793e\u4f1a\u548c\u6cbb\u7406\u7ee9\u6548\u6570\u636e\uff0c\u5982\u5458\u5de5\u591a\u6837\u6027\u548c\u4f9b\u5e94\u94fe\u7ba1\u7406\u3002<\/li>\n\n\n\n<li>\u516c\u53f8\u7684\u91cd\u8981\u53ef\u6301\u7eed\u6027\u95ee\u9898\u7684\u8ba8\u8bba\uff1a\u8fd9\u5e94\u5305\u62ec\u5bf9\u516c\u53f8\u9762\u4e34\u7684\u6700\u91cd\u8981\u53ef\u6301\u7eed\u6027\u95ee\u9898\u7684\u5206\u6790\uff0c\u4ee5\u53ca\u516c\u53f8\u5982\u4f55\u5e94\u5bf9\u8fd9\u4e9b\u95ee\u9898\u3002<\/li>\n\n\n\n<li>\u516c\u53f8\u5229\u76ca\u76f8\u5173\u65b9\u53ca\u5176\u5bf9\u53ef\u6301\u7eed\u6027\u7684\u770b\u6cd5\uff1a\u8fd9\u5e94\u5305\u62ec\u6709\u5173\u516c\u53f8\u5982\u4f55\u4e0e\u5229\u76ca\u76f8\u5173\u65b9\u5728\u53ef\u6301\u7eed\u6027\u95ee\u9898\u4e0a\u8fdb\u884c\u4e92\u52a8\u7684\u8be6\u7ec6\u4fe1\u606f\uff0c\u4ee5\u53ca\u5176\u6536\u5230\u7684\u4efb\u4f55\u53cd\u9988\u6216\u610f\u89c1\u3002<\/li>\n\n\n\n<li>\u516c\u53f8\u6574\u4f53\u53ef\u6301\u7eed\u6027\u7ee9\u6548\u7684\u8bc4\u4f30\uff1a\u8fd9\u5e94\u5305\u62ec\u5bf9\u516c\u53f8\u5728\u62a5\u544a\u671f\u5185\u7684ESG\u7ee9\u6548\u7684\u6458\u8981\uff0c\u4ee5\u53ca\u51fa\u73b0\u7684\u4efb\u4f55\u8d8b\u52bf\u6216\u53d8\u5316\u3002<\/li>\n<\/ol>\n\n\n\n<p>GRI\u6846\u67b6\u8fd8\u5efa\u8bae\u53ef\u6301\u7eed\u6027\u62a5\u544a\u5305\u62ec\u4fdd\u8bc1\u58f0\u660e\uff0c\u8fd9\u662f\u72ec\u7acb\u65b9\u5bf9\u62a5\u544a\u4e2d\u6240\u542b\u4fe1\u606f\u7684\u51c6\u786e\u6027\u548c\u53ef\u9760\u6027\u8fdb\u884c\u8bc1\u660e\u7684\u58f0\u660e\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u91c7\u7528\u53ef\u6301\u7eed\u6027\u62a5\u544a <\/h2>\n\n\n\n<p>\u53ef\u6301\u7eed\u6027\u62a5\u544a\u662f\u516c\u53f8\u7528\u6765\u62ab\u9732\u5176\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\uff08ESG\uff09\u7ee9\u6548\u4fe1\u606f\u7684\u6587\u4ef6\u3002\u53ef\u6301\u7eed\u6027\u62a5\u544a\u7684\u5177\u4f53\u5185\u5bb9\u53ef\u80fd\u56e0\u516c\u53f8\u548c\u6240\u91c7\u7528\u7684\u62a5\u544a\u6846\u67b6\u800c\u5f02\uff0c\u4f46\u4e00\u4e9b\u5e38\u89c1\u7684\u53ef\u6301\u7eed\u6027\u62a5\u544a\u8981\u7d20\u5305\u62ec\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u516c\u53f8\u7684\u53ef\u6301\u7eed\u6027\u6218\u7565\u548c\u76ee\u6807\u63cf\u8ff0\uff1a\u5305\u62ec\u516c\u53f8\u5728\u53ef\u6301\u7eed\u6027\u65b9\u9762\u7684\u65b9\u6cd5\u548c\u6539\u5584ESG\u7ee9\u6548\u7684\u76ee\u6807\u3002<\/li>\n\n\n\n<li>\u516c\u53f8ESG\u7ee9\u6548\u7684\u6570\u636e\u548c\u6307\u6807\uff1a\u5305\u62ec\u516c\u53f8\u7684\u73af\u5883\u5f71\u54cd\uff0c\u5982\u6e29\u5ba4\u6c14\u4f53\u6392\u653e\u548c\u80fd\u6e90\u4f7f\u7528\uff0c\u4ee5\u53ca\u793e\u4f1a\u548c\u6cbb\u7406\u7ee9\u6548\u7684\u6570\u636e\uff0c\u5982\u5458\u5de5\u591a\u6837\u6027\u548c\u4f9b\u5e94\u94fe\u7ba1\u7406\u3002<\/li>\n\n\n\n<li>\u516c\u53f8\u53ef\u6301\u7eed\u6027\u5021\u8bae\u7684\u6848\u4f8b\u7814\u7a76\u548c\u793a\u8303\uff1a\u5305\u62ec\u516c\u53f8\u4e3a\u6539\u5584ESG\u7ee9\u6548\u800c\u91c7\u53d6\u7684\u5177\u4f53\u9879\u76ee\u6216\u5021\u8bae\u7684\u8be6\u7ec6\u4fe1\u606f\u3002<\/li>\n\n\n\n<li>\u516c\u53f8\u5229\u76ca\u76f8\u5173\u8005\u53ca\u5176\u5bf9\u53ef\u6301\u7eed\u6027\u7684\u770b\u6cd5\uff1a\u5305\u62ec\u516c\u53f8\u5982\u4f55\u4e0e\u5229\u76ca\u76f8\u5173\u8005\u5c31\u53ef\u6301\u7eed\u6027\u95ee\u9898\u8fdb\u884c\u4e92\u52a8\u548c\u6c9f\u901a\uff0c\u4ee5\u53ca\u6240\u6536\u5230\u7684\u4efb\u4f55\u53cd\u9988\u6216\u610f\u89c1\u3002<\/li>\n\n\n\n<li>\u516c\u53f8\u5728\u53ef\u6301\u7eed\u6027\u65b9\u9762\u7684\u6311\u6218\u548c\u673a\u9047\u7684\u8ba8\u8bba\uff1a\u5305\u62ec\u516c\u53f8\u5728\u53ef\u6301\u7eed\u6027\u65b9\u9762\u9762\u4e34\u7684\u98ce\u9669\u548c\u673a\u9047\u7684\u5206\u6790\uff0c\u4ee5\u53ca\u516c\u53f8\u5982\u4f55\u5e94\u5bf9\u8fd9\u4e9b\u6311\u6218\u3002<\/li>\n\n\n\n<li>\u516c\u53f8\u6574\u4f53\u53ef\u6301\u7eed\u6027\u7ee9\u6548\u7684\u8bc4\u4f30\uff1a\u5305\u62ec\u62a5\u544a\u671f\u5185\u516c\u53f8ESG\u7ee9\u6548\u7684\u603b\u7ed3\uff0c\u4ee5\u53ca\u53d1\u751f\u7684\u4efb\u4f55\u8d8b\u52bf\u6216\u53d8\u5316\u3002<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">\u901a\u7528 ESG \u653f\u7b56\u793a\u4f8b  <\/h2>\n\n\n\n<p>\u73af\u5883\u65b9\u9488<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8bbe\u5b9a\u51cf\u5c11\u80fd\u6e90\u6d88\u8017\u548c\u6e29\u5ba4\u6c14\u4f53\u6392\u653e\u7684\u76ee\u6807<\/li>\n\n\n\n<li>\u5b9e\u65bd\u6d41\u7a0b\u4ee5\u6700\u5c0f\u5316\u5e9f\u7269\u5e76\u51cf\u5c11\u4f7f\u7528\u5371\u9669\u7269\u8d28<\/li>\n\n\n\n<li>\u5b9e\u65bd\u56de\u6536\u7269\u6599\u7684\u8ba1\u5212\u5e76\u6700\u5c0f\u5316\u8fd0\u8f93\u5bf9\u73af\u5883\u7684\u5f71\u54cd<\/li>\n<\/ul>\n\n\n\n<p>\u793e\u4f1a\u653f\u7b56<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5b9e\u65bd\u516c\u5e73\u52b3\u5de5\u5b9e\u8df5\uff0c\u5305\u62ec\u516c\u5e73\u5de5\u8d44\u548c\u5de5\u4f5c\u6761\u4ef6<\/li>\n\n\n\n<li>\u5728\u5de5\u4f5c\u573a\u6240\u4fc3\u8fdb\u591a\u6837\u6027\u548c\u5305\u5bb9\u6027<\/li>\n\n\n\n<li>\u5236\u5b9a\u8ba1\u5212\u652f\u6301\u5f53\u5730\u793e\u533a\u5e76\u89e3\u51b3\u793e\u4f1a\u95ee\u9898<\/li>\n<\/ul>\n\n\n\n<p>\u6cbb\u7406\u653f\u7b56<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5b9e\u65bd\u4e25\u683c\u7684\u9053\u5fb7\u6807\u51c6\u548c\u884c\u4e3a\u51c6\u5219\uff0c\u9002\u7528\u4e8e\u6240\u6709\u5458\u5de5<\/li>\n\n\n\n<li>\u786e\u4fdd\u51b3\u7b56\u548c\u8d22\u52a1\u62a5\u544a\u7684\u900f\u660e\u5ea6<\/li>\n\n\n\n<li>\u5efa\u7acb\u5229\u76ca\u76f8\u5173\u8005\u53c2\u4e0e\u548c\u6c9f\u901a\u7684\u6d41\u7a0b<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><a href=\"https:\/\/www.genesisorigo.com\/zh\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u56de\u5230\u4e3b\u9875<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.genesisorigo.com\/zh\/go-blog-articles\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u8fd4\u56deGO Blog<\/a><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>ESG \u2013 \u65b0\u5174\u4f1a\u8ba1\u95ee\u9898 \u4f1a\u8ba1\u4e13\u4e1a\u4eba\u58eb\u548c\u5229\u76ca\u76f8\u5173\u8005\u6b63\u5728\u8ba8\u8bba\u548c\u8fa9\u8bba\u8bb8\u591a\u65b0\u5174\u4f1a\u8ba1\u95ee\u9898\u3002\u6211\u4eec\u542c\u8bf4\u2026\u2026<\/p>","protected":false},"author":1,"featured_media":1809,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1807","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESG | Emerging Accounting Issues<\/title>\n<meta name=\"description\" content=\"There is a growing recognition of the importance of sustainability in business, and this is leading to the development of new...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.genesisorigo.com\/zh\/esg-emerging-accounting-issues\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ESG | Emerging Accounting Issues\" \/>\n<meta property=\"og:description\" content=\"There is a growing recognition of the importance of sustainability in business, and this is leading to the development of new...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.genesisorigo.com\/zh\/esg-emerging-accounting-issues\/\" \/>\n<meta property=\"og:site_name\" content=\"Genesis Origo\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/genesisorigo\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-05T09:23:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2023\/01\/Feature-Image-Web26.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"810\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@GenesisOrigo\" \/>\n<meta name=\"twitter:label1\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.genesisorigo.com\\\/esg-emerging-accounting-issues\\\/\",\"url\":\"https:\\\/\\\/www.genesisorigo.com\\\/esg-emerging-accounting-issues\\\/\",\"name\":\"ESG | Emerging Accounting Issues\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.genesisorigo.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.genesisorigo.com\\\/esg-emerging-accounting-issues\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.genesisorigo.com\\\/esg-emerging-accounting-issues\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.genesisorigo.com\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/Feature-Image-Web26.png\",\"datePublished\":\"2023-01-05T09:23:22+00:00\",\"dateModified\":\"2023-01-05T09:23:23+00:00\",\"description\":\"There is a growing recognition of the importance of sustainability in business, and this is leading to the development of new...\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.genesisorigo.com\\\/esg-emerging-accounting-issues\\\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.genesisorigo.com\\\/esg-emerging-accounting-issues\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/www.genesisorigo.com\\\/esg-emerging-accounting-issues\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.genesisorigo.com\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/Feature-Image-Web26.png\",\"contentUrl\":\"https:\\\/\\\/www.genesisorigo.com\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/Feature-Image-Web26.png\",\"width\":1080,\"height\":810},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.genesisorigo.com\\\/esg-emerging-accounting-issues\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.genesisorigo.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ESG &#8211; Emerging Accounting Issues\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.genesisorigo.com\\\/#website\",\"url\":\"https:\\\/\\\/www.genesisorigo.com\\\/\",\"name\":\"Genesis Origo\",\"description\":\"Genesis Origo\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.genesisorigo.com\\\/#organization\"},\"alternateName\":\"GO Portal\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.genesisorigo.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.genesisorigo.com\\\/#organization\",\"name\":\"Genesis Origo\",\"url\":\"https:\\\/\\\/www.genesisorigo.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/www.genesisorigo.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.genesisorigo.com\\\/wp-content\\\/uploads\\\/2019\\\/09\\\/GO-logo.png\",\"contentUrl\":\"https:\\\/\\\/www.genesisorigo.com\\\/wp-content\\\/uploads\\\/2019\\\/09\\\/GO-logo.png\",\"width\":2048,\"height\":532,\"caption\":\"Genesis Origo\"},\"image\":{\"@id\":\"https:\\\/\\\/www.genesisorigo.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/genesisorigo\",\"https:\\\/\\\/x.com\\\/GenesisOrigo\",\"https:\\\/\\\/www.youtube.com\\\/Genesisorigo\",\"https:\\\/\\\/www.instagram.com\\\/genesisorigo\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u73af\u5883\u3001\u793e\u4f1a\u53ca\u7ba1\u6cbb |\u65b0\u51fa\u73b0\u7684\u4f1a\u8ba1\u95ee\u9898","description":"\u4eba\u4eec\u8d8a\u6765\u8d8a\u8ba4\u8bc6\u5230\u5546\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u91cd\u8981\u6027\uff0c\u8fd9\u5bfc\u81f4\u4e86\u65b0...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.genesisorigo.com\/zh\/esg-emerging-accounting-issues\/","og_locale":"zh_CN","og_type":"article","og_title":"ESG | Emerging Accounting Issues","og_description":"There is a growing recognition of the importance of sustainability in business, and this is leading to the development of new...","og_url":"https:\/\/www.genesisorigo.com\/zh\/esg-emerging-accounting-issues\/","og_site_name":"Genesis Origo","article_publisher":"https:\/\/www.facebook.com\/genesisorigo","article_modified_time":"2023-01-05T09:23:23+00:00","og_image":[{"width":1080,"height":810,"url":"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2023\/01\/Feature-Image-Web26.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@GenesisOrigo","twitter_misc":{"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"5 \u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.genesisorigo.com\/esg-emerging-accounting-issues\/","url":"https:\/\/www.genesisorigo.com\/esg-emerging-accounting-issues\/","name":"\u73af\u5883\u3001\u793e\u4f1a\u53ca\u7ba1\u6cbb |\u65b0\u51fa\u73b0\u7684\u4f1a\u8ba1\u95ee\u9898","isPartOf":{"@id":"https:\/\/www.genesisorigo.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.genesisorigo.com\/esg-emerging-accounting-issues\/#primaryimage"},"image":{"@id":"https:\/\/www.genesisorigo.com\/esg-emerging-accounting-issues\/#primaryimage"},"thumbnailUrl":"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2023\/01\/Feature-Image-Web26.png","datePublished":"2023-01-05T09:23:22+00:00","dateModified":"2023-01-05T09:23:23+00:00","description":"\u4eba\u4eec\u8d8a\u6765\u8d8a\u8ba4\u8bc6\u5230\u5546\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u91cd\u8981\u6027\uff0c\u8fd9\u5bfc\u81f4\u4e86\u65b0...","breadcrumb":{"@id":"https:\/\/www.genesisorigo.com\/esg-emerging-accounting-issues\/#breadcrumb"},"inLanguage":"zh-Hans","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.genesisorigo.com\/esg-emerging-accounting-issues\/"]}]},{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/www.genesisorigo.com\/esg-emerging-accounting-issues\/#primaryimage","url":"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2023\/01\/Feature-Image-Web26.png","contentUrl":"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2023\/01\/Feature-Image-Web26.png","width":1080,"height":810},{"@type":"BreadcrumbList","@id":"https:\/\/www.genesisorigo.com\/esg-emerging-accounting-issues\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.genesisorigo.com\/"},{"@type":"ListItem","position":2,"name":"ESG &#8211; Emerging Accounting Issues"}]},{"@type":"WebSite","@id":"https:\/\/www.genesisorigo.com\/#website","url":"https:\/\/www.genesisorigo.com\/","name":"Genesis Origo","description":"Genesis Origo","publisher":{"@id":"https:\/\/www.genesisorigo.com\/#organization"},"alternateName":"GO Portal","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.genesisorigo.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-Hans"},{"@type":"Organization","@id":"https:\/\/www.genesisorigo.com\/#organization","name":"Genesis Origo","url":"https:\/\/www.genesisorigo.com\/","logo":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/www.genesisorigo.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2019\/09\/GO-logo.png","contentUrl":"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2019\/09\/GO-logo.png","width":2048,"height":532,"caption":"Genesis Origo"},"image":{"@id":"https:\/\/www.genesisorigo.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/genesisorigo","https:\/\/x.com\/GenesisOrigo","https:\/\/www.youtube.com\/Genesisorigo","https:\/\/www.instagram.com\/genesisorigo\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.genesisorigo.com\/zh\/wp-json\/wp\/v2\/pages\/1807","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.genesisorigo.com\/zh\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.genesisorigo.com\/zh\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.genesisorigo.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.genesisorigo.com\/zh\/wp-json\/wp\/v2\/comments?post=1807"}],"version-history":[{"count":0,"href":"https:\/\/www.genesisorigo.com\/zh\/wp-json\/wp\/v2\/pages\/1807\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.genesisorigo.com\/zh\/wp-json\/wp\/v2\/media\/1809"}],"wp:attachment":[{"href":"https:\/\/www.genesisorigo.com\/zh\/wp-json\/wp\/v2\/media?parent=1807"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}