{"id":13583,"date":"2026-05-29T15:27:28","date_gmt":"2026-05-29T07:27:28","guid":{"rendered":"\/acc\/?post_type=tkuisotope&#038;p=13583"},"modified":"2026-05-29T15:27:50","modified_gmt":"2026-05-29T07:27:50","slug":"%e6%9d%b1%e5%90%b3%e5%a4%a7%e5%ad%b8%e6%9c%83%e8%a8%88%e5%ad%b8%e7%b3%bb%e8%91%9b%e4%bf%8a%e4%bd%91%e5%89%af%e6%95%99%e6%8e%88%e3%80%8cthe-determinants-of-tcfd-disclosure-the-role-of-esg-performance","status":"publish","type":"tkuisotope","link":"\/acc\/?tkuisotope=%e6%9d%b1%e5%90%b3%e5%a4%a7%e5%ad%b8%e6%9c%83%e8%a8%88%e5%ad%b8%e7%b3%bb%e8%91%9b%e4%bf%8a%e4%bd%91%e5%89%af%e6%95%99%e6%8e%88%e3%80%8cthe-determinants-of-tcfd-disclosure-the-role-of-esg-performance","title":{"rendered":"\u6771\u5433\u5927\u5b78\u6703\u8a08\u5b78\u7cfb\u845b\u4fca\u4f51\u526f\u6559\u6388\u300cThe Determinants of TCFD Disclosure: The Role of ESG Performance, Board Independence, and External Assurance\u300d"},"content":{"rendered":"\n<p><\/p>\n\n\n<h3>115.05.22.\u6771\u5433\u5927\u5b78\u6703\u8a08\u5b78\u7cfb\u845b\u4fca\u4f51\u526f\u6559\u6388\u300cThe Determinants of TCFD Disclosure: The Role of ESG Performance, Board Independence, and External Assurance\u300d<\/h3>\n<h3><span style=\"font-size: revert;\">\u00a0<\/span><\/h3>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-13591\" src=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_7-300x225.jpg\" alt=\"\" width=\"300\" height=\"225\" srcset=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_7-300x225.jpg 300w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_7-1024x768.jpg 1024w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_7-768x576.jpg 768w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_7.jpg 1477w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\u00a0 \u00a0 \u00a0\u00a0<img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-13593\" src=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_1-300x225.jpg\" alt=\"\" width=\"300\" height=\"225\" srcset=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_1-300x225.jpg 300w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_1-1024x768.jpg 1024w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_1-768x576.jpg 768w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_1.jpg 1477w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\u00a0 \u00a0 \u00a0 \u00a0 <img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-13592\" src=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_2-300x225.jpg\" alt=\"\" width=\"300\" height=\"225\" srcset=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_2-300x225.jpg 300w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_2-1024x768.jpg 1024w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_2-768x576.jpg 768w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_2.jpg 1477w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\u00a0 \u00a0 \u00a0\u00a0<\/p>\n<p>\u00a0<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-13587\" src=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_3-300x225.jpg\" alt=\"\" width=\"300\" height=\"225\" srcset=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_3-300x225.jpg 300w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_3-1024x768.jpg 1024w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_3-768x576.jpg 768w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_3.jpg 1477w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\u00a0 \u00a0 \u00a0\u00a0 <img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-13588\" src=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_4-300x225.jpg\" alt=\"\" width=\"300\" height=\"225\" srcset=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_4-300x225.jpg 300w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_4-1024x768.jpg 1024w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_4-768x576.jpg 768w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_4.jpg 1477w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\u00a0 \u00a0 \u00a0\u00a0 <img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-13589\" src=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_5-300x225.jpg\" alt=\"\" width=\"300\" height=\"225\" srcset=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_5-300x225.jpg 300w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_5-1024x768.jpg 1024w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_5-768x576.jpg 768w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_5.jpg 1477w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>\u00a0<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-13585\" src=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_8-300x225.jpg\" alt=\"\" width=\"300\" height=\"225\" srcset=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_8-300x225.jpg 300w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_8-1024x768.jpg 1024w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_8-768x576.jpg 768w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_8.jpg 1477w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\u00a0 \u00a0 \u00a0 \u00a0\u00a0 <img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-13586\" src=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_6-300x225.jpg\" alt=\"\" width=\"300\" height=\"225\" srcset=\"\/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_6-300x225.jpg 300w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_6-1024x768.jpg 1024w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_6-768x576.jpg 768w, \/acc\/wp-content\/uploads\/2026\/05\/LINE_ALBUM_0522_260529_6.jpg 1477w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\u00a0 \u00a0 \u00a0 \u00a0\u00a0 <img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-13528\" src=\"\/acc\/wp-content\/uploads\/2026\/05\/\u6d77\u58311150522\u845b\u4fca\u4f51-169x300.jpg\" alt=\"\" width=\"169\" height=\"300\" srcset=\"\/acc\/wp-content\/uploads\/2026\/05\/\u6d77\u58311150522\u845b\u4fca\u4f51-169x300.jpg 169w, \/acc\/wp-content\/uploads\/2026\/05\/\u6d77\u58311150522\u845b\u4fca\u4f51-576x1024.jpg 576w, \/acc\/wp-content\/uploads\/2026\/05\/\u6d77\u58311150522\u845b\u4fca\u4f51-768x1365.jpg 768w, \/acc\/wp-content\/uploads\/2026\/05\/\u6d77\u58311150522\u845b\u4fca\u4f51-864x1536.jpg 864w, \/acc\/wp-content\/uploads\/2026\/05\/\u6d77\u58311150522\u845b\u4fca\u4f51.jpg 1080w\" sizes=\"(max-width: 169px) 100vw, 169px\" \/><\/p>\n<h3><span style=\"font-size: revert;\">\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><\/h3>\n\n\n<p><\/p>\n","protected":false},"template":"wp-custom-template-detail-4-post","meta":{"_uag_custom_page_level_css":""},"categories":[13],"tags":[],"acf":[],"uagb_featured_image_src":[],"uagb_author_info":{"display_name":"\u8449\u6b23\u59ae","author_link":"\/acc\/?author=0"},"uagb_comment_info":0,"uagb_excerpt":"115.05.22.\u6771\u5433\u5927\u5b78\u6703\u8a08\u5b78\u7cfb\u845b\u4fca\u4f51\u526f\u6559\u6388\u300cThe Determinants of TCFD Disclosure: The Role of ESG Performance, Board Independence, and External Assurance\u300d \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0 \u00a0 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