甚麼永續議題會對企業的財務績效造成影響 - 從 SASB 重大性地圖一眼看出
美國永續會計準則委員會(Sustainability Accounting Standards Board, SASB)推出重大性地圖 (Materiality Map) 來辨識對企業財務狀況或營運績效造成影響的永續相關議題。
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