在全球邁向永續發展的大潮中，企業的責任已不再侷限於財務績效。隨著投資者、監管機構及社會大眾對企業環境與社會責任表現的重視日益提升，資訊揭露的透明度成為衡量企業價值的重要依據。為回應這一趨勢，《國際財務報告準則》永續發展報告（IFRS）基金會於近年推動了全新的永續發展報告準則框架。

《國際財務報告準則》永續發展報告並非一種認證，而是一套針對企業非財務資訊揭露所訂立的「報告準則」，目的在於協助企業以標準化、可比較的方式披露與永續發展相關的重要資訊。

IFRS 永續發展報告的發展背景

由 IFRS 基金會成立的「國際永續準則理事會」（ISSB）於 2021 年成立，旨在統整現有多個非財務資訊披露框架，為全球企業提供一套一致的標準。此舉標誌著**《國際財務報告準則》永續發展報告**從傳統財務報表邁向永續發展領域的關鍵一步。

目前發布的兩項核心準則為：

  • IFRS S1：揭露整體永續發展相關風險與機會

  • IFRS S2：專注於氣候相關揭露

這兩套準則不僅強調資料的一致性與可比性，更強調與企業財務策略及風險管理的整合。

為何香港企業應關注《國際財務報告準則》永續發展報告？

作為國際金融中心，香港的上市公司與多數大型企業早已被要求揭露 ESG 相關資訊。雖然目前這些揭露主要依據港交所的 ESG 報告規則，但隨著國際標準逐步落地，《國際財務報告準則》永續發展報告將成為企業提升披露水準的重要參考依據。

透過採納**《國際財務報告準則》永續發展報告**準則，企業可：

  • 提升資訊透明度，增強投資者信心

  • 與國際標準接軌，強化全球競爭力

  • 系統化揭露氣候風險與永續策略

  • 優化內部風險管理與長期規劃

  • 建立一致與可比的報告流程

整合式揭露的實踐價值

《國際財務報告準則》永續發展報告的核心精神在於「整合式揭露」，即企業應將永續發展議題納入整體經營與財務風險之中。例如，在面對極端天氣或碳定價政策變動等氣候風險時，企業需清楚揭露對其資產、營運與財務影響的預測。

此外，透過遵循這些報告準則，企業可與同行建立比較基準，便於監管機構、分析師與利益相關者做出客觀評估，進一步促進資本市場的穩定與透明。

實施上的挑戰與解方

對許多企業而言，初期面對永續報告準則可能會感到資料收集困難、指標繁多、或難以確保一致性。為解決這些痛點，市場上已有專門的軟體解決方案，協助企業自動化收集、追蹤與揭露相關數據。

這些工具可以：

  • 整合不同部門的非財務資料

  • 自動產出標準格式的報表

  • 提供合規指引與範本

  • 支援即時監控與預警機制

透過科技輔助，企業可大幅降低報告成本，同時提升準確性與決策效率。

與 ESG 的關聯性

雖然「ESG」一詞在永續報告中廣泛使用，但需強調的是，ESG 並非一項認證。其各組成部分（環境、社會、治理）可視為報告架構中的評估領域，而**《國際財務報告準則》永續發展報告**則是提供這些資訊揭露的標準。

在企業撰寫永續報告時，可參考 ESG 要素作為內容方向，但應以符合 IFRS 的報告準則為主要依據，避免混淆兩者角色。

結語

《國際財務報告準則》永續發展報告標準為企業提供了一條清晰的道路，協助其在日益嚴格的監管與投資者期待中脫穎而出。對於香港企業而言，及早採納這些準則，不僅有助於提升資訊揭露的專業性，也為其國際化經營與資本市場表現打下堅實基礎。

永續發展不僅是責任，更是企業未來成長的競爭力。















ISO 37001 certification for Anti-Bribery Management Systems (ABMS) is a globally recognized standard aimed at helping organizations establish, implement, and maintain an effective anti-bribery management framework. As bribery risks continue to evolve in today’s interconnected world, this certification offers businesses a strategic tool for maintaining ethical conduct and complying with anti-bribery laws.

Implementing ISO 37001 demonstrates a company’s commitment to ethical business practices, making it a critical component for organisations that aim to mitigate corruption risks, enhance transparency, and build stakeholder trust.

The Growing Importance of ISO 37001

In today’s global business environment, organisations face increasingly complex regulations across borders. ISO 37001 certification provides a unified framework for companies to maintain compliance with international anti-bribery standards. As stakeholders demand higher transparency and ethical conduct, ISO 37001 not only ensures legal compliance but also enhances an organisation’s credibility, reputation, and trust in the market. It offers businesses the tools to manage bribery risks effectively while fostering integrity and accountability in their operations.

Risk Management and Mitigation

The primary objective of ISO 37001 is to help organisations identify and manage bribery risks within their operations. By providing a structured framework for detecting and mitigating these risks, businesses can avoid the severe consequences that arise from corrupt practices. This includes not only legal penalties and fines but also reputational damage that can take years to recover from.

ISO 37001 enables businesses to implement anti-bribery policies and controls, conduct thorough risk assessments, and regularly evaluate the effectiveness of their anti-bribery measures. This proactive approach reduces the likelihood of bribery and corruption incidents, creating a more transparent and accountable business environment.

Key Benefits of ISO 37001 Certification

1. Enhanced Corporate Reputation

Achieving ISO 37001 certification enhances a company’s reputation, showcasing its commitment to ethical business practices and anti-corruption efforts. This is particularly beneficial in industries that are under constant scrutiny, such as finance, healthcare, and government contracting. Certification demonstrates a company’s proactive stance against corruption and builds trust with stakeholders, including investors, customers, and regulatory bodies.

2. Legal Compliance

ISO 37001 helps businesses stay ahead of evolving anti-bribery laws by providing a clear, standardized framework for compliance. Companies operating across multiple regions with differing laws can rely on ISO 37001 to ensure they meet local and international anti-bribery obligations. This reduces the risk of legal penalties associated with non-compliance.

3. Risk Prevention and Mitigation

The certification provides businesses with tools to identify, assess, and manage bribery risks effectively. It guides the implementation of preventive measures such as anti-bribery policies and third-party due diligence. By establishing clear processes and controls, ISO 37001 helps businesses prevent bribery before it occurs, rather than merely reacting to incidents after the fact.

4. Increased Transparency and Accountability

One of the core principles of ISO 37001 is fostering transparency. By implementing clear anti-bribery policies, procedures, and reporting mechanisms, companies can ensure that all stakeholders understand their commitment to anti-bribery efforts. Regular audits and assessments further enhance accountability, ensuring that businesses remain vigilant in their anti-corruption practices.

5. Competitive Advantage

Organisations that obtain ISO 37001 certification stand out in competitive markets. The certification acts as a signal to potential clients and partners that the business takes ethical standards seriously. It can serve as a competitive advantage, particularly in industries where trust and reputation are paramount.

Emerging Trends in Anti-Bribery Management

Digital Transformation and Technology Integration

As technology continues to reshape the business landscape, its role in anti-bribery management is becoming increasingly important. From automated risk assessments to advanced data analytics, technology can enhance the ability of businesses to detect and prevent bribery in real time. ISO 37001 has evolved to embrace digital tools, integrating new technologies into the management of bribery risks.

For instance, businesses can leverage artificial intelligence (AI) to monitor transactions and identify suspicious patterns, significantly reducing the likelihood of bribery going undetected. Furthermore, blockchain technology offers increased transparency, allowing for secure and auditable records of business transactions.

Increased Focus on Third-Party Risk Management

The growing complexity of global supply chains and business networks has made third-party relationships a key focus in anti-bribery efforts. Third-party vendors, contractors, and agents can expose businesses to significant bribery risks, and ISO 37001 now places a strong emphasis on ensuring that these relationships are thoroughly vetted.

ISO 37001 requires businesses to conduct due diligence and implement controls to monitor the activities of third parties, ensuring that they align with the organisation’s anti-bribery standards. This proactive approach helps mitigate the risk of bribery through indirect channels.

Conclusion

ISO 37001 Anti Bribery Management Systems provide businesses with a structured and comprehensive approach to preventing bribery and corruption. As organisations face an increasingly complex regulatory environment and heightened stakeholder expectations, obtaining ISO 37001 certification has never been more critical.

By aligning their practices with this internationally recognised standard, businesses can not only reduce the risk of bribery and corruption but also enhance their corporate reputation, ensure legal compliance, and gain a competitive edge. Embracing ISO 37001 helps organisations adapt to emerging trends in anti-bribery management, ensuring long-term success and integrity in the global marketplace. Achieving ISO 37001 certification is a testament to a company's commitment to upholding the highest ethical standards, setting it apart as a responsible and transparent organisation.