{"id":34780,"date":"2026-09-24T12:36:35","date_gmt":"2026-09-24T04:36:35","guid":{"rendered":"https:\/\/sbus.hsu.edu.hk\/news\/department-of-accountancy-co-organises-iids-conference-uniting-academia-and-industry-to-drive-esg-excellence\/"},"modified":"2026-11-03T14:22:38","modified_gmt":"2026-11-03T06:22:38","slug":"department-of-accountancy-co-organises-iids-conference-uniting-academia-and-industry-to-drive-esg-excellence","status":"publish","type":"post","link":"https:\/\/sbus.hsu.edu.hk\/zh-hant\/news\/department-of-accountancy-co-organises-iids-conference-uniting-academia-and-industry-to-drive-esg-excellence\/","title":{"rendered":"\u6703\u8a08\u5b78\u7cfb\u5354\u8fa6\u7814\u8cc7\u5c40\u300c\u8de8\u9662\u6821\u767c\u5c55\u8a08\u5283\u300d\u6703\u8b70 \u532f\u805a\u7522\u5b98\u5b78\u7814\u5171\u5546ESG\u5353\u8d8a\u767c\u5c55"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\uff082026\u5e749\u670825\u65e5\uff09 \u2014 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class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7387b849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>\n<\/div>\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1920\" height=\"1280\" data-id=\"34738\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0473-1-scaled.jpg\" alt=\"\" class=\"wp-image-34738\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0473-1-scaled.jpg 1920w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0473-1-1024x683.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0473-1-1536x1024.jpg 1536w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0473-1-768x512.jpg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0473-1-300x200.jpg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0473-1-2048x1365.jpg 2048w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"34741\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0531-1-1024x683-1.jpg\" alt=\"\" class=\"wp-image-34741\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0531-1-1024x683-1.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0531-1-300x200.jpg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0531-1-768x512.jpg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0531-1-2048x1365.jpg 2048w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0531-1-1536x1024-1.jpg 1536w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0531-1-scaled.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/figure>\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1920\" height=\"1280\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0543-scaled.jpg\" alt=\"\" class=\"wp-image-34713\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0543-scaled.jpg 1920w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0543-300x200.jpg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0543-1024x683.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0543-768x512.jpg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0543-2048x1365.jpg 2048w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0543-1536x1024.jpg 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-2 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"34719\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0228-1024x683-1.jpg\" alt=\"\" class=\"wp-image-34719\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0228-1024x683-1.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0228-768x512.jpg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0228-300x200.jpg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0228-1536x1024.jpg 1536w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0228-2048x1365.jpg 2048w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0228-scaled.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1280\" data-id=\"34728\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0552-scaled.jpg\" alt=\"\" class=\"wp-image-34728\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0552-scaled.jpg 1920w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0552-1536x1024.jpg 1536w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0552-1024x683.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0552-300x200.jpg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0552-768x512.jpg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0552-2048x1365.jpg 2048w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1280\" data-id=\"34730\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0553-scaled.jpg\" alt=\"\" class=\"wp-image-34730\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0553-scaled.jpg 1920w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0553-1536x1024.jpg 1536w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0553-1024x683.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0553-768x512.jpg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0553-300x200.jpg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0553-2048x1365.jpg 2048w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n<\/figure>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\">\u7576\u5929\u7684\u8b70\u7a0b\u5167\u5bb9\u8c50\u5bcc\uff0c\u5305\u62ec\u7531\u9999\u6e2f\u5927\u5b78\u516c\u6c11\u793e\u6703\u8207\u6cbb\u7406\u7814\u7a76\u4e2d\u5fc3\u517c\u4efb\u6559\u6388\u3001Great Glory Investment Corporation \u8463\u4e8b\u6234\u6f54\u7469\u6559\u6388\u4e3b\u8b1b\u300c\u9999\u6e2f\u8207\u4e2d\u570b\u5167\u5730\u7684\u76e3\u7ba1\u683c\u5c40\u300d\uff1b\u4ee5\u53ca\u7531\u6b50\u6d32\u8ca1\u52d9\u5831\u544a\u8aee\u8a62\u5c0f\u7d44\uff08EFRAG\uff09\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u59d4\u54e1\u6703\u4e3b\u5e2d\u517c\u5fb7\u570b\u6f22\u5821\u5927\u5b78\u6559\u6388 Kerstin Lopatta \u6559\u6388\u6df1\u5ea6\u5256\u6790\u300c\u6b50\u76df\u5728\u53ef\u6301\u7e8c\u767c\u5c55\u4e2d\u7684\u89d2\u8272\u300d\uff0c\u5169\u4f4d\u8b1b\u8005\u70ba\u8207\u6703\u8005\u6df1\u5ea6\u5256\u6790\u9999\u6e2f\u3001\u4e2d\u570b\u5167\u5730\u53ca\u6b50\u76df\u7684\u76e3\u7ba1\u767c\u5c55\uff0c\u4ee5\u53ca\u76f8\u95dc\u8da8\u52e2\u5c0d\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u548c\u4f01\u696d\u7b56\u7565\u7684\u5f71\u97ff\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-3 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"682\" height=\"1024\" data-id=\"34716\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0568-682x1024-1.jpg\" alt=\"\" class=\"wp-image-34716\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0568-682x1024-1.jpg 682w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0568-340x511-1.jpg 340w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0568-200x300-1.jpg 200w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0568-1364x2048-1.jpg 1364w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0568-1023x1536-1.jpg 1023w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0568-scaled-1.jpg 1279w\" sizes=\"(max-width: 682px) 100vw, 682px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1280\" data-id=\"34734\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0657-scaled.jpg\" alt=\"\" class=\"wp-image-34734\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0657-scaled.jpg 1920w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0657-768x512.jpg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0657-1536x1024.jpg 1536w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0657-1024x683.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0657-300x200.jpg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0657-2048x1365.jpg 2048w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n<\/figure>\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-4 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"683\" height=\"1024\" data-id=\"34751\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0666-683x1024-1.jpg\" alt=\"\" class=\"wp-image-34751\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0666-683x1024-1.jpg 683w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0666-341x512.jpg 341w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0666-1024x1536.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0666-1365x2048-1.jpg 1365w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0666-200x300-1.jpg 200w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0666-scaled-1.jpg 1280w\" sizes=\"(max-width: 683px) 100vw, 683px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"682\" height=\"1024\" data-id=\"34748\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0612-682x1024-1.jpg\" alt=\"\" class=\"wp-image-34748\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0612-682x1024-1.jpg 682w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0612-200x300.jpg 200w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0612-340x511.jpg 340w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0612-1023x1536-1.jpg 1023w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0612-1364x2048-1.jpg 1364w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0612-scaled-1.jpg 1279w\" sizes=\"(max-width: 682px) 100vw, 682px\" \/><\/figure>\n<\/figure>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1280\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0667-scaled.jpg\" alt=\"\" class=\"wp-image-34722\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0667-scaled.jpg 1920w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0667-768x512.jpg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0667-300x200.jpg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0667-1024x683.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0667-1536x1024.jpg 1536w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0667-2048x1365.jpg 2048w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n\n<p class=\"wp-block-paragraph\">\u96a8\u5f8c\u9032\u884c\u4e86\u56db\u5834\u6df1\u5ea6\u5c08\u984c\u7814\u8a0e\uff0c\u6df1\u5165\u63a2\u8a0eESG \u7684\u591a\u5143\u9762\u5411\uff1a<\/p>\n\n<p class=\"wp-block-paragraph\">\u2022\t\u7b2c\u4e00\u5834\u8ad6\u58c7\uff1a\u300c\u53ef\u6301\u7e8c\u767c\u5c55\u7684\u76e3\u7ba1\u6d1e\u5bdf\u300d \u2014 \u7531\u5468\u5927\u798f\u5275\u5efa\u6709\u9650\u516c\u53f8\u96c6\u5718 ESG \u4e3b\u7ba1\u9b4f\u584f\u9302\u5973\u58eb\u4e3b\u6301\uff0c\u9080\u5f97 Kerstin Lopatta \u6559\u6388\u3001\u9999\u6e2f\u5927\u5b78\u53ca\u9999\u6e2f\u4e2d\u6587\u5927\u5b78\u517c\u4efb\u6559\u6388\u3001\u524d\u74b0\u5883\u5c40\u5c40\u9577\u9ec3\u9326\u661f\u6559\u6388\uff0cGBS\uff0cJP\u3001\u6703\u8a08\u754c\u529f\u80fd\u754c\u5225\u7acb\u6cd5\u6703\u8b70\u54e1\u5433\u9326\u83ef\u535a\u58eb\uff0cJP\u3001\u6703\u8a08\u53ca\u8ca1\u52d9\u532f\u5831\u5c40\uff08AFRC\uff09\u653f\u7b56\u3001\u8a3b\u518a\u53ca\u76e3\u7ba1\u90e8\u4e3b\u7ba1 Sivananth Ramachandra Iyer \u5148\u751f\u53ca\u9999\u6e2f\u4ea4\u6613\u6240\u4e0a\u5e02\u79d1\u653f\u7b56\u53ca\u79d8\u66f8\u670d\u52d9\u7d44\u9ad8\u7d1a\u526f\u7e3d\u88c1\u674e\u5a49\u6109\u5973\u58eb\u5c55\u958b\u8a0e\u8ad6\uff0c\u63a2\u8a0e\u5982\u4f55\u900f\u904e\u5177\u610f\u7fa9\u7684\u62ab\u9732\uff0c\u63d0\u5347\u900f\u660e\u5ea6\u8207\u554f\u8cac\u6027\uff0c\u540c\u6642\u5275\u9020\u9577\u9060\u50f9\u503c\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"has-text-align-left wp-block-paragraph\">\u2022\t\u7210\u908a\u5c0d\u8a71\uff1a\u300cAI \u8ce6\u80fd\u7684 ESG \u4fe1\u606f\u62ab\u9732\u300d \u2014 \u9080\u8acb\u4e86\u7f8e\u570b\u5967\u514b\u62c9\u8377\u99ac\u5927\u5b78\u8b1b\u5ea7\u6559\u6388\u912d\u632f\u8208\u6559\u6388\u8207\u5370\u5c3c Airlangga \u5927\u5b78\u6703\u8a08\u5b78\u7cfb\u6559\u6388\u517cESG\u7814\u7a76\u4e2d\u5fc3\uff08CESGS\uff09\u4e3b\u4efb Iman Harymawan \u6559\u6388\u9032\u884c\u5c0d\u8ac7\uff0c\u4e26\u7531\u6052\u751f\u5927\u5b78\u4f55\u5584\u8861\u535a\u58eb\u9280\u884c\u8207\u91d1\u878d\u5b78\u6559\u6388\u3001\u5546\u5b78\u9662\u526f\u9662\u9577\uff08\u7814\u7a76\uff09\u3001ESG\u7814\u7a76\u4e2d\u5fc3\u4e3b\u4efb\u912d\u5b50\u4e91\u6559\u6388\u4e3b\u6301\uff0c\u5171\u540c\u63a2\u8a0e\u79d1\u6280\u5982\u4f55\u985b\u8986\u4e26\u91cd\u5851 ESG \u5831\u544a\u4e2d\u7684\u4fe1\u606f\u62ab\u9732\u8207\u6578\u64da\u5206\u6790\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\">\u2022\t\u7b2c\u4e09\u5834\u8ad6\u58c7\uff1a\u300c\u5be9\u8a08\u3001\u5408\u898f\u8207\u79d1\u6280\u5275\u65b0\u300d \u2014 \u8b1b\u8005\u5305\u62ec\u7562\u99ac\u5a01\uff08KPMG\uff09\u4e2d\u570bESG\u8aee\u8a62\u5408\u5925\u4eba\u6731\u96c5\u5100\u5973\u58eb\u3001\u666e\u83ef\u6c38\u9053\uff08PwC\uff09\u9999\u6e2f\u5730\u5340ESG\u53ef\u6301\u7e8c\u767c\u5c55\u4e3b\u7ba1\u5408\u5925\u4eba\u65b9\u860a\u8431\u5973\u58eb\u3001\u5fb7\u52e4\uff08Deloitte\uff09\u4e2d\u570b\u53ef\u6301\u7e8c\u767c\u5c55\u5408\u5925\u4eba\u7f85\u5146\u921e\u5148\u751f\u3001\u5b89\u6c38\uff08EY\uff09\u9999\u6e2f\u53ca\u6fb3\u9580\u5340\u6c23\u5019\u8b8a\u5316\u8207\u53ef\u6301\u7e8c\u767c\u5c55\u670d\u52d9\u5408\u5925\u4eba\u9673\u5955\u65b0\u5148\u751f\uff0c\u4ee5\u53ca\u83ef\u6f64\u7269\u6d41\uff08\u96c6\u5718\uff09\u6709\u9650\u516c\u53f8\u8ca1\u52d9\u7e3d\u76e3\u9ec3\u6167\u742a\u5973\u58eb\uff0c\u4e26\u7531\u7279\u8a31\u516c\u8a8d\u6703\u8a08\u5e2b\u516c\u6703\uff08ACCA\uff09\u9999\u6e2f\u5206\u6703\u526f\u6703\u9577\u674e\u5b50\u5eb7\u5148\u751f\u64d4\u4efb\u4e3b\u6301\uff0c\u8a0e\u8ad6\u7368\u7acb\u5be9\u8a08\u8207\u9452\u8b49\u7684\u6311\u6230\uff0c\u4ee5\u53ca\u5982\u4f55\u904b\u7528\u5275\u65b0\u5de5\u5177\u63d0\u5347\u5408\u898f\u6210\u6548\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\">\u2022\t\u58d3\u8ef8\u5c08\u984c\uff1a\u300c\u5b78\u8853\u8207\u7e3d\u88c1\u5c0d\u8a71\uff1a\u5efa\u7acb\u6e9d\u901a\u6a4b\u6a11\u300d \u2014 \u7531\u6703\u8a08\u5b78\u7cfb\u526f\u6559\u6388\u3001\u5546\u696d\u7814\u7a76\u6240\uff08RIB\uff09\u6240\u9577\u517c\u5546\u696d\u884c\u70ba\u7814\u7a76\u4e2d\u5fc3\u806f\u5e2d\u4e3b\u4efb\u694a\u5cef\u535a\u58eb\u4e3b\u6301\uff0c\u9080\u5f97\u9999\u6e2f\u9435\u8def\u6709\u9650\u516c\u53f8\uff08\u6e2f\u9435\u516c\u53f8\uff09\u53ef\u6301\u7e8c\u767c\u5c55\u4e8b\u52d9\u4e3b\u7ba1\u9673\u6dd1\u5a9a\u5973\u58eb\u3001\u661f\u5c55\u9280\u884c\uff08DBS\uff09\u4f01\u696d\u53ca\u6a5f\u69cb\u9280\u884c\u53ef\u6301\u7e8c\u91d1\u878d\u57f7\u884c\u8463\u4e8b\u9ea5\u790e\u5141\u5973\u58eb\u53ca\u6e2f\u71c8\u96fb\u529b\u6295\u8cc7\uff08HK Electric\uff09\u9996\u5e2d\u8ca1\u52d9\u5b98\u9ec3\u528d\u6587\u5148\u751f\u5c55\u958b\u5c0d\u8ac7\u3002\u6eab\u5ba4\u6c23\u9ad4\u6703\u8a08\u6e96\u5247 \uff08GHG Protocol\uff09\u8463\u4e8b\u5f35\u632f\u5b87\u6559\u6388\u4ea6\u70ba\u672c\u6b21\u8ad6\u58c7\u5206\u4eab\u7cbe\u95e2\u898b\u89e3\uff0c\u8c50\u5bcc\u5c0d\u8ac7\u5167\u5bb9\u3002\u8a72\u8ad6\u58c7\u6df1\u5165\u63a2\u8a0e\u5982\u4f55\u5728\u6295\u8cc7\u6c7a\u7b56\u4e2d\u843d\u5be6\u53ef\u6301\u7e8c\u767c\u5c55\u6307\u6a19\u3001\u4f01\u696d\u4f4e\u78b3\u8f49\u578b\u7684\u8def\u5f91\u3001ESG \u5c08\u696d\u4eba\u624d\u57f9\u80b2\uff0c\u4ee5\u53ca\u5982\u4f55\u52a0\u5f37\u5b78\u8853\u754c\u7684\u524d\u77bb\u6027\u7814\u7a76\u8207\u4f01\u696d\u65e5\u5e38\u71df\u904b\u548c\u7ba1\u6cbb\u4e4b\u9593\u7684\u5c0d\u63a5\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-5 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1280\" data-id=\"34725\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0745-scaled.jpg\" alt=\"\" class=\"wp-image-34725\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0745-scaled.jpg 1920w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0745-300x200.jpg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0745-768x512.jpg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0745-1024x683.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0745-2048x1365.jpg 2048w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_0745-1536x1024-1.jpg 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1280\" data-id=\"34755\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1040-scaled.jpg\" alt=\"\" class=\"wp-image-34755\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1040-scaled.jpg 1920w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1040-768x512.jpg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1040-1024x683.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1040-300x200.jpg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1040-1536x1024.jpg 1536w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1040-2048x1365.jpg 2048w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n<\/figure>\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-6 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1280\" data-id=\"34766\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1090-scaled.jpg\" alt=\"\" class=\"wp-image-34766\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1090-scaled.jpg 1920w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1090-768x512.jpg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1090-300x200.jpg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1090-1024x683.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1090-2048x1365.jpg 2048w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1090-1536x1024.jpg 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1280\" data-id=\"34775\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1393-scaled.jpg\" alt=\"\" class=\"wp-image-34775\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1393-scaled.jpg 1920w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1393-300x200.jpg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1393-768x512.jpg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1393-1024x683.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1393-1536x1024.jpg 1536w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1393-2048x1365-1.jpg 2048w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n<\/figure>\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-7 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1280\" data-id=\"34769\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1693-scaled.jpg\" alt=\"\" class=\"wp-image-34769\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1693-scaled.jpg 1920w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1693-300x200.jpg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1693-1024x683.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1693-768x512.jpg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1693-1536x1024.jpg 1536w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1693-2048x1365.jpg 2048w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1280\" data-id=\"34772\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1475-scaled.jpg\" alt=\"\" class=\"wp-image-34772\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1475-scaled.jpg 1920w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1475-768x512.jpg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1475-300x200.jpg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1475-1024x683.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1475-1536x1024.jpg 1536w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1475-2048x1365.jpg 2048w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n<\/figure>\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-8 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1280\" data-id=\"34760\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1983-scaled.jpg\" alt=\"\" class=\"wp-image-34760\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1983-scaled.jpg 1920w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1983-1024x683.jpg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1983-1536x1024.jpg 1536w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1983-300x200.jpg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1983-768x512.jpg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/BEN_1983-2048x1365-1.jpg 2048w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1440\" data-id=\"34763\" src=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/IMG_3963-scaled.jpeg\" alt=\"\" class=\"wp-image-34763\" srcset=\"https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/IMG_3963-scaled.jpeg 1920w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/IMG_3963-300x225.jpeg 300w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/IMG_3963-768x576.jpeg 768w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/IMG_3963-1024x768.jpeg 1024w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/IMG_3963-1536x1152.jpeg 1536w, https:\/\/sbus.hsu.edu.hk\/wp-content\/uploads\/2026\/11\/IMG_3963-2048x1536-1.jpeg 2048w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n<\/figure>\n\n<p class=\"wp-block-paragraph\">\u5728\u9589\u5e55\u81f4\u8a5e\u4e2d\uff0c\u6703\u8a08\u5b78\u7cfb\u7cfb\u4e3b\u4efb\u5deb\u9e97\u862d\u6559\u6388\u7e3d\u7d50\uff1a\u300c\u4eca\u5929\u5206\u4eab\u7684\u8c50\u5bcc\u77e5\u8b58\u5c55\u73fe\u5404\u754c\u5c0d\u63a8\u52d5 ESG \u8b70\u984c\u7684\u5171\u540c\u627f\u8afe\u3002\u9019\u4e26\u975e\u5c0d\u8a71\u7684\u7d42\u9ede\uff0c\u800c\u662f\u63a8\u52d5\u6301\u7e8c\u5408\u4f5c\u7684\u50ac\u5316\u5291\u3002\u300d<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-9 is-layout-flex 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