透過 Workiva 的永續報告解決方案，您可以使用Sustainability Explorer 瀏覽和探索環境、社會和治理 (ESG) 或永續報告的永續會計準則委員會 (SASB) 準則 。這包括<!--both--> <!--2023-06 and--> 2023-12 SASB 準則的修訂，由國際財務報告準則 (IFRS) 基金會的國際可持續發展準則委員會 (ISSB) 發佈。
註： 2023-12 號修訂對所有實體生效，適用於 2025 年 1 月 1 日或之後開始的年度報告期間 。
提示： 從Sustainability Explorer ，您也可以檢視IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information 或IFRS S2: Climate-related Disclosures 來自 ISSB。要瞭解更多資訊，請瀏覽在 Sustainability Explorer 中使用《國際財務報告準則》可持續性披露準則 。
變更的內容
<!--The IFRS Foundation published the 2023-06 and 2023-12 revisions to:
- Align the industry-based SASB Standards with the concurrent Standards published by the ISSB
-
Internationalize the content throughout, with:
- UK English language, including "Metrics" instead of "Accounting metrics," and "Aerospace and Defence" instead of "Aerospace and Defense"
- International System of Units (SI), such as "square metres" instead of "square feet"
To help ensure an international application, these revisions also add and remove metrics for specific industries.
-->國際財務報告準則基金會公佈了 2023-12 年修訂版，使基於行業的 SASB 準則與 IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information 的跨行業指導一致。這些修訂包括：
- 除基礎設施 - 房地產 (IR-RE) 之外的每個行業的國際化，該指標在 2023 年 6 月修訂版中更新了其他氣候相關指標
- 推出公制 EM-SV-3202.3，採礦和礦物加工 - 石油和天然氣 - 服務 |道路事故和事件的數量
- 移除某些指標內的要求<!--, indicated with a prefix
of <code>DEPRECATE</code>
-->
提示： 如果您的計劃指標的相關瀏覽器內容 與指標內的項目一致 ，請檢閱 2023-12 修訂中已廢棄的要求，以決定是否在 2025 報告年度繼續收集其資料。
2023-12 年版修訂取代了部分指標：
- 在健康照護 (HC) 部門內：
- HC-MC-240a.3: Managed Care | 經由健康與人類服務部 (HHS) 審查或州政府審查，獲得「非不合理」認定的擬議費率調整百分比
- HC-MC-250a.1 ：以下每種計劃類型的 Medicare Advantage 計劃平均評等：(1) 健康維護組織 (HMO)、(2) 當地優先提供者組織 (PPO)、(3) 地區性 PPO、(4) 私人付費服務 (PFFS)，以及 (5) 特殊需求計劃 (SNP)
- HC-MC-260a.3: 管理式護理 | 接受負責任醫療機構護理或加入以病人為中心的指定醫療診所計劃的顧客人數
- HC-MS-240a.1 ：醫療設備及用品 | 所有產品的加權平均淨價格升幅與美國消費物價指數年度升幅的比率
- 在Infrastructure (IF) 扇形內，IF-EU-150a.2: Electric Utilities & Power Generators | 煤炭燃燒殘餘物 (CCR) 堆放場總數，按危害潛勢分類和結構完整性評估劃分
- 在服務 (SV) 部門內， SV-ED-260a.5: 教育 | 計劃群組違約率
- 在運輸 (TR) 部門內，TR-AF-430a.1 ：航空貨運與物流 | 行為分析與安全改進類別 (BASIC) 百分位數高於聯邦汽車運輸安全管理局 (FMCSA) 干預門檻的承運商百分比
2023-12 修訂版也移除了度量標準，沒有替代品：
- 來自Consumer Goods (CG) sector：
- CG-HP-250a.2: 家居用品和個人用品 | 來自含有加州 DTSC 候選化學品清單所列物質的產品的收入
- CG-TS-250a.2: Toys & Sporting Goods | 收到的意見書 (LOA) 數量
- 來自健康照護 (HC) 部門：
- HC-BP-240b.1: Biotechnology & Pharmaceuticals | 簡略新藥申請(ANDA)訴訟中涉及付款和/或在規定時間內延遲授權仿制藥上市的和解數目
- HC-DR-260a.1 ：藥物零售商 | 已查詢處方藥監控計畫 (PDMP) 資料庫的受管制藥物處方百分比
- HC-DY-230a.1: 健康照護服務 | 符合「有意義使用」要求的電子健康記錄 (EHR) 的病患記錄百分比
- HC-DY-240a.2: 醫療照護服務 | 收到的聯邦醫療保健 (Medicare) 比例分享醫院 (DSH) 調整付款金額
- HC-DY-250a.1: 醫療照護服務 | 平均醫院價值採購總績效評分及領域評分，跨越所有設施
- HC-DY-250a.4: 健康照護服務 | 每家醫院的過高再入院率
- HC-DY-250a.5: 健康照護遞送 | 作為醫院再入院率降低計畫 (HRRP) 一部分的再入院率付款調整幅度
- HC-DY-260a.2: 醫療照護服務 | 已查詢處方藥物監控計畫 (PDMP) 資料庫的受管制藥物處方百分比
- HC-MC-240a.2: Managed Care | 因未遵守「病人保護與可負擔醫療法案」的醫療損失率 (MLR) 而累積及支付的回扣總額
- HC-MC-260a.2: Managed Care | 投保人無需分擔費用的預防性健康服務總承保額、投保人需分擔費用的預防性健康服務總承保額、接受初始預防性身體檢查 (IPEE) 或年度健康門診 (AWV) 的投保人百分比
- 來自Infrastructure (IF) 部門：
- IF-EU-240a.2: 電力公用事業與發電廠 | 住宅用戶每月典型電費帳單(1) 500 kWh 和 (2) 每月交付 1,000 kWh 電力
- IF-GU-240a.2: 瓦斯公用事業及瓦斯經銷商 | 住宅用戶典型的每月瓦斯帳單，(1) 每年交付 50 MMBtu 和 (2) 100 MMBtu 瓦斯
- IF-WM-320a.2: 廢棄物管理 | 安全測量系統 BASIC 百分位數：(1) 不安全駕駛、(2) 服務時數合規、(3) 司機體能、(4) 受管制物質/酒精、(5) 車輛維護及 (6) 危害物質合規
- IF-WU-240a.2: 水務公用事業及服務 | 住宅用戶每月 10 立方呎輸水量的典型月水費單
- 來自服務業 (SV)，SV-ED-260a.4: 教育 | (1) 債務與年收入比率及 (2) 債務與可支配收入比率
- 來自Transportation (TR) 部門：
- TR-AF-540a.4: Air Freight & Logistics | Safety Measurement System BASIC percentiles for：(1) 不安全駕駛、(2) 遵守服務時數、(3) 司機體能、(4) 受管制物質/酒精、(5) 車輛維護和 (6) 遵守危險品規定
- TR-RO-540a.2: 道路運輸 | 安全測量系統 BASIC 百分位數：(1) 不安全駕駛、(2) 服務時數合規、(3) 司機體能、(4) 受管制物質/酒精、(5) 車輛維護及 (6) 危害物質合規。
秘訣： 若要協助優先檢閱內容，請考慮書籤式披露 ，以及建立查詢 ，以檢視與計劃指標相關聯的 SASB 指標。
<!--<div> <div class="tab-content"> <div id="revision-06" class="tab-pane active">Note: The 2023-06 revisions are effective for all entities, for annual reporting periods beginning on or after January 1, 2024.
The IFRS Foundation published the 2023-06 revisions to align the industry-based SASB Standards with the cross-industry guidance of IFRS S2: Climate-related Disclosures. These revisions include:
- New disclosure topics and metrics related to financed emissions
- Revisions to 19 metrics for enhanced international application and consistency across industries
The 2023-06 revisions also remove some metrics:
-
From the Financials (FN) sector:
- FN-CB-410a.1: Commercial Banks | Incorporation of ESG Factors in Credit Analysis | Commercial and industrial credit exposure, by industry
- FN-IN-410a.1: Insurance | Incorporation of ESG Factors in Investment Management | Total invested assets, by industry and asset class
- From the Health Care (HC) sector, HC-DY-450a.2: Health Care Delivery | Climate Change Impacts on Human Health & Infrastructure | Percentage of health care facilities that comply with the Centers for Medicare and Medicaid Services (CMS) Emergency Preparedness Rule
-
From the Infrastructure (IF) sector:
- IF-EU-110a.4: Electric Utilities & Power Generators | Greenhouse Gas (GHG) Emissions & Energy Resource Planning | (1) Number of customers served in markets subject to renewable portfolio standards (RPS) and (2) percentage fulfillment of RPS target by market
- IF-EU-420a.1: Electric Utilities & Power Generators | End Use Efficiency & Demand | Percentage of electric utility revenues from rate structures that (1) are decoupled and (2) contain a lost revenue adjustment mechanism (LRAM)
- IF-GU-420a.1: Gas Utilities & Distributors | End-Use Efficiency | Percentage of gas utility revenues from rate structures that (1) are decoupled or (2) contain an LRAM
Note: The 2023-12 revisions are effective for all entities, for annual reporting periods beginning on or after January 1, 2025.
The IFRS Foundation published the 2023-12 revisions to align the industry-based SASB Standards with the cross-industry guidance of IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information. These revisions include:
- Internationalization of every industry except Infrastructure - Real Estate (IR-RE), which was updated with other climate-related metrics in the 2023-06 revisions
- The introduction of metric EM-SV-320a.3, Extractives & Mineral Processing - Oil & Gas - Services | Number of road accidents and incidents
-
The removal of some requirements within metrics, indicated with
a prefix of <code>DEPRECATE</code>
Tip: If your ESG Program metrics' Related ESG content align with items within metrics, review the 2023-12 revisions for deprecated requirements to determine whether to continue their data collection for the 2025 reporting year.
The 2023-12 revisions replace some metrics:
-
Within the Health Care (HC) sector:
- HC-MC-240a.3: Managed Care | Percentage of proposed rate increases receiving “not unreasonable” designation from Health and Human Services (HHS) review or state review
- HC-MC-250a.1: Managed Care | Average Medicare Advantage plan rating for each of the following plan types: (1) Health Maintenance Organization (HMO), (2) Local Preferred Provider Organization (PPO), (3) regional PPO, (4) Private Fee-for-Service (PFFS), and (5) Special Needs Plan (SNP)
- HC-MC-260a.3: Managed Care | Number of customers receiving care from Accountable Care Organisations or enrolled in Patient-Centred Medical Home programs
- HC-MS-240a.1: Medical Equipment & Supplies | Ratio of weighted average rate of net price increases (for all products) to the annual increase in the U.S. Consumer Price Index
- Within the Infrastructure (IF) sector, IF-EU-150a.2: Electric Utilities & Power Generators | Total number of coal combustion residual (CCR) impoundments, broken down by hazard potential classification and structural integrity assessment
- Within the Services (SV) sector, SV-ED-260a.5: Education | Program cohort default rate
- Within the Transportation (TR) sector, TR-AF-430a.1: Air Freight & Logistics | Percentage of carriers with Behavior Analysis and Safety Improvement Category (BASIC) percentiles above the Federal Motor Carrier Safety Administration (FMCSA) intervention threshold
The 2023-12 revisions also remove metrics, with no replacements:
-
From the Consumer Goods (CG) sector:
- CG-HP-250a.2: Household & Personal Products | Revenue from products that contain substances on the California DTSC Candidate Chemicals List
- CG-TS-250a.2: Toys & Sporting Goods | Number of Letters of Advice (LOA) received
-
From the Health Care (HC) sector:
- HC-BP-240b.1: Biotechnology & Pharmaceuticals | Number of settlements of Abbreviated New Drug Application (ANDA) litigation that involved payments and/or provisions to delay bringing an authorised generic product to market for a defined time period
- HC-DR-260a.1: Drug Retailers | Percentage of controlled substance prescriptions dispensed for which a prescription drug monitoring program (PDMP) database was queried
- HC-DY-230a.1: Health Care Delivery | Percentage of patient records that are Electronic Health Records (EHR) that meet "meaningful use" requirements
- HC-DY-240a.2: Health Care Delivery | Amount of Medicare Disproportionate Share Hospital (DSH) adjustment payments received
- HC-DY-250a.1: Health Care Delivery | Average Hospital Value-Based Purchasing Total Performance Score and domain score, across all facilities
- HC-DY-250a.5: Health Care Delivery | Magnitude of readmissions payment adjustment as part of the Hospital Readmissions Reduction Program (HRRP)
- HC-DY-260a.2: Health Care Delivery | Percentage of controlled substance prescriptions written for which a prescription drug monitoring program (PDMP) database was queried
- HC-MC-240a.2: Managed Care | Total amount of rebates accrued and paid due to non-compliance with the Patient Protection and Affordable Care Act for Medical Loss Ratio (MLR)
- HC-MC-260a.2: Managed Care | Total coverage for preventive health services with no cost sharing for the enrollees, total coverage for preventive health services requiring cost-sharing by the enrollee, percentage of enrollees receiving Initial Preventive Physical Examinations (IPEE) or Annual Wellness Visits (AWV)
-
From the Infrastructure (IF) sector:
- IF-EU-240a.2: Electric Utilities & Power Generators | Typical monthly electric bill for residential customers for (1) 500 kWh and (2) 1,000 kWh of electricity delivered per month
- IF-GU-240a.2: Gas Utilities & Distributors | Typical monthly gas bill for residential customers for (1) 50 MMBtu and (2) 100 MMBtu of gas delivered per year
- IF-WM-320a.2: Waste Management | Safety Measurement System BASIC percentiles for: (1) Unsafe Driving, (2) Hours-of-Service Compliance, (3) Driver Fitness, (4) Controlled Substances/Alcohol, (5) Vehicle Maintenance, and (6) Hazardous Materials Compliance
- IF-WU-240a.2: Water Utilities & Services | Typical monthly water bill for residential customers for 10 Ccf of water delivered per month
- From the Services (SV) sector, SV-ED-260a.4: Education | (1) Debt-to-annual earnings rate and (2) debt-to-discretionary income rate
-
From the Transportation (TR) sector:
- TR-AF-540a.4: Air Freight & Logistics | Safety Measurement System BASIC percentiles for: (1) Unsafe Driving, (2) Hours-of-Service Compliance, (3) Driver Fitness, (4) Controlled Substances/Alcohol, (5) Vehicle Maintenance, and (6) Hazardous Materials Compliance
- TR-RO-540a.2: Road Transportation | Safety Measurement System BASIC percentiles for: (1) Unsafe Driving, (2) Hours-of-Service Compliance, (3) Driver Fitness, (4) Controlled Substances/Alcohol, (5) Vehicle Maintenance, and (6) Hazardous Materials Compliance
Tip: To help prioritize content to review, consider bookmarked disclosures, and create a query to view SASB metrics connected to ESG Program metrics.
</div> </div> </div>-->準備計劃指標
當您決定這些修訂的影響時，請在可持續發展計劃 中為適用的報告年度準備指標：
- 在相關瀏覽器內容,中，新增或更新 SASB 內容 ，使該度量標準與之一致。對於《國際財務報告準則》已廢除的內容，決定是否保留其在度量標準上的參考，以瞭解歷史背景。
提示： 如果《國際財務報告準則》廢除某項度量單位的僅 相關內容，請考慮是否繼續收集其數據。
- 決定如何根據新的測量單位調整資料收集；例如：建立 試算表公式 或查詢計算 ，將透過程式收集的數值轉換為新的測量單位：
- 建立電子表格公式 或查詢計算 ，將透過程式收集的值轉換為新的測量單位。
- 建立新的公制 ，以新的測量單位收集數值。
- 從配置度量衡 面板編輯度量衡的測量單位 。
注意： 當您編輯公制的測量單位時，會變更所有 公制值所使用的單位 - 包括針對先前報告年度所收集的值 - 但不會 對這些值進行任何轉換。