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ªñ¦~¨ÓÀHµÛªÀ·|³d¥ô§ë¸ê (Socially Responsible Investment) ¤é¨ü«µø¡AÀô¹Ò¡BªÀ·|©M¤½¥qªv²z (ESG) ¤w¦¨¬°«nijÃD¡C¬°¨Ï¤º³¡±±¨î¶i¤@¨B»P¤½¥qªv²z¡B·ÀIºÞ²z¬Ûµ²¦X¡A¶i¦Ó¸¨¹ê¨ä¥ø·~¤å¤Æ¡A¤Gª©¤À§O´N¥@¬É»È¦æ´£¥X¡u¤½¥qªv²z¹B§@¬[ºc¡v¡BCOSO ©eû·|©ó 2017 ¦~¡u¥ø·~·ÀIºÞ²z - ¾ãÅé¬[ºc¡v³ø§i¾Ün¯Ç¤J¡A¨Ã¤¶²Ð§Ú°ê¤½¥qªv²zµo®iÁͶաC
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²Ä 2 ³¹¡þ¬ü°ê COSO ©eû·|³ø§i ¤@¡B «e¨¥ ¤G¡B 1992 ¦~¡u¤º³¡±±¨î¡V¾ãÅé¬[ºc¡v³ø§i¤Î 1994 ¦~¸É½g ¤T¡B 2004 ¦~¡u¥ø·~·ÀIºÞ²z¡V¾ãÅé¬[ºc¡v³ø§i ¥|¡B 2006 ¦~¡u°]°È³ø¾Éªº¤º³¡±±¨î¡V¸û¤p«¬¤½¶}µo¦æ¤½¥q«ü¤Þ¡v ³ø§i ¤¡B 2013 ¦~¡u¤º³¡±±¨î¡V¾ãÅé¬[ºc¡v§ó·s³ø§i ¤»¡B 2017 ¦~¡u¥ø·~·ÀIºÞ²z¡V¾ã¦Xµ¦²¤»PÁZ®Ä¡v§ó·s³ø§i
²Ä 3 ³¹¡þ^°ê¤º³¡±±¨î¨î«× ¤@¡B ^°ê¤º³¡±±¨îµo®i¾úµ{ ¤G¡B ^°ê¤º³¡±±¨î¬ÛÃö¾÷ºc ¤T¡B ^°ê¤º³¡±±¨îªk¨î¬[ºc»PºÞ²z¬Fµ¦ ¥|¡B ^°ê¤º³¡±±¨î¹ê°È ¤¡B ªñ´Áµo®iÁÍ¶Õ ¤»¡B µ²½×
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²Ä 8 ³¹¡þ¸³¨Æ·|¹B§@»P¤º³¡±±¨î ¤@¡B ¸³¨Æ·|¤§Â¾¯à¤Îµ²ºc ¤G¡B ¸³¨Æ·|¤ÎÁ~¸ê³ø¹S©eû·|¤§¹B§@ ¤T¡B ¤º³¡±±¨î»P¸³¨Æ·| ¥|¡B ¤º³¡±±¨î¦p¦ó»²§U¸³¨Æ·|¹B§@
²Ä 9 ³¹¡þ¤½¥q«n°]°È¦æ¬°¤§¤º³¡±±¨î ¤@¡B ¨ú±o©Î³B¤À¸ê²£ ¤G¡B ±q¨Æl¥Í©Ê°Ó«~¥æ©ö ¤T¡B ¸êª÷¶U»P¥L¤H ¥|¡B ¬°¥L¤HI®Ñ©Î´£¨Ñ«OÃÒ
²Ä 10 ³¹¡þ¥ÃÄò¸ê°T¤§¤º³¡±±¨î¨î«× ¤@¡B ¥ÃÄòµo®i¤§¤½¥qªv²z ¤G¡B ¦p¦ó³z¹L¤º³¡±±¨î±j¤Æ¥ÃÄò¸ê°T«~½è ¤T¡B ¤º³¡½]®Ö¦b ESG ijÃDªºªv²z¨¤¦â - International < IR > Framework ¬°¨Ò
²Ä 11 ³¹¡þ¥¼¨Óµo®i¤è¦V»Pµ²½×«Øij ¤@¡B ¥¼¨Óµo®i¤è¦V ¤G¡B µ²½×»P«Øij
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