國內企業組織，著手進行 CSR Report 的撰寫，及與高階進行溝通的重點步驟：

Step 1. 參與訓練 以突顯報告書的價值 - 為免產出同質性的報告書，從瞭解GRI 的精神，編制出有別於他人的報告書

Step 2. 差異分析 以鑑別出組織內的重大議題 - 將過去報告書與現在報告書的要求做差異比較，或是重新依據GRI準則找出重大性議題。正確鑑別出重大議題與衝擊，

並正視它，以發揮CSR報告書的價值。

Step 3. 精實報告 與企業核心業務結合獲得實際效益 - 多參考其他企業所發行的報告書，取其優點，以精簡自己報告書，如果只是形式上強調與SDGs符合，無法結合核

心業務與流程，就難以獲得實質的效益。

Step 4. 結合其它國際標準 以連結SDGs要求 - 許多國際標準關係著環境、經濟及社會議題，透過瞭解這些國際標準，找到對的方法，以合呼邏輯方式達成新版GRI 準則

及聯合國永續發展目標。

SDGs對應標準

SDGs Goals Standards

CSR Corporate Social Responsibility 企業社會責任
BS 10500 Anti-Bribery 反販賂
ISO 26000 Social responsibility
BS ISO 37001:2016 Anti-bribery management systems. Requirements with guidance for use
1 消除貧窮：消除各地一切形式的貧窮
BS 13500:2013 Code of practice for delivering effective governance of organizations
BS 10501:2014 Guide to implementing procurement fraud controls.
BS ISO 10014:2006 Quality management. Guidelines for realizing financial and economic benefits.

ISO 22000 Food safety 食品安全 HACCP

GMP-Good Manufacturing Practice 食品安全標準
Global GAP Global Good Agricultural Practices 全球優良農業規範
ISO 14001 Environmental Management 環境管理
BS 5502-74:1991 Buildings and structures for agriculture. Code of practice for design and construction of bins
and silos for combinable crops
消除飢餓：達成糧食安全，改善營養及促進永續 ISO 26000 Social responsibility
2 農業 ISO 16075-1~4 Guidelines for treated wastewater use for irrigation projects
BS ISO 24516-1:2016 Guidelines for the management of assets of water supply and wastewater systems.
Drinking water distribution networks
PAS 85:2000 A quality management system to ensure the integrity and traceability of primary products in the
agri-food chain
ISO 16075-2:2015 Preview Guidelines for treated wastewater use for irrigation projects -- Part 2: Development
of the project
CSR Corporate Social Responsibility 企業社會責任
ISO 13485 Healthcare 醫療器材品質
OHSAS 18001 Occupational Health & Safety 職業安全衛生
SA 8000 Social Responsibility 管理人權和工作條件
ISO 21091:2013 Directory services for healthcare providers, subjects of care and other entities.
3 健康與福祉：確保健康及促進各年齡層的福祉
ISO 26000 Social responsibility
BS ISO 12219-4:2013 Interior air of road vehicles. Method for the determination of the emissions of volatile
organic compounds from vehicle interior parts and materials. Small chamber method
IWA 18:2016 Framework for integrated community-based life-long health and care services in aged societies

CSR Corporate Social Responsibility 企業社會責任

SA 8000 Social Responsibility 管理人權和工作條件
ISO 26000 Social responsibility
PAS 520:2015. Safeguarding 0 to 4 year old children within the teaching of swimming, including any associated
professional photography. Code of practice.
教育品質：確保有教無類、公平以及高品質的教 ISO/TC 232 Learning services outside formal education
4 育，及提倡終身學習 Standardization of requirements for learning services provided outside formal
education, including vocational and professional education and training.
ISO/PC 288 Educational organizations management systems - Requirements with guidance for use
ISO 9001 Quality management systems - Guidelines for the application of ISO 9001:2000 in education
ISO/DIS 21001 Preview Educational organizations -- Management systems for educational organizations --
Requirements with guidance for use
CSR Corporate Social Responsibility 企業社會責任
SA 8000 Social Responsibility 管理人權和工作條件
5 性別平等：實現性別平等，並賦予婦女權力 ISO 26000 Social responsibility
PAS 8811:2017 Temporary works. Major infrastructure client procedures.
ISO 14001 Environmental Management 環境管理
ISO 14046 Water Footprinting 水足跡
IECQ QC080000 產品有害物質管理
BS ISO 20712-1:2008 Water safety signs and beach safety flags. Specifications for water safety signs used in
workplaces and public areas
淨水與衛生：確保所有人都能享有水及衛生及其 ISO 26000 Social responsibility
6 永續管理 ISO/DIS 20426 Guidelines for health risk assessment and management for non-potable water reuse [Under
development]
BS ISO 24516-1:2016 Guidelines for the management of assets of water supply and wastewater systems.
Drinking water distribution networks
BS EN 15975-2:2013 Security of drinking water supply. Guidelines for risk and crisis management.
SDGs Goals Standards
ISO 50001 Energy Management 能源管理
ISO 14064 GHG Emissions Verification 溫室氣體盤查
PAS 2060 Carbon Neutrality 碳中和
PAS 2050/ISO 14067 Carbon Footprinting 碳足跡
ISO 17742:2015 Energy efficiency and savings calculation for countries, regions and cities
BS ISO 13065:2015 Sustainability criteria for bioenergy
ISO 26000 Social responsibility
ISO 9774 Thermal insulation for building applications
可負擔能源：確保所有的人都可取得負擔得起、 ISO 10077 thermal performance of Windows, doors, and shutters
7 可靠的、永續的，及現代的能源 ISO 16343:2013 Energy performance of buildings
ISO 52000 Energy performance of buildings [Under development]
BS EN 15459:2007 Energy performance of buildings. Economic evaluation procedure for energy systems in
buildings.
PAS 2031:2017 Certification of energy efficiency measure (EEM) installation services
IEC 61400 Wind turbines
BS EN ISO/IEC 13273-1:2016 Energy efficiency and renewable energy sources. Common international
terminology. Energy efficiency
CSR Corporate Social Responsibility 企業社會責任
OHSAS 18001 Occupational Health & Safety 職業安全衛生管理
ISO 50001 Energy Management 能源管理
ISO 27001 Information Security 資訊安全管理
就業與經濟成長：促進包容且永續的經濟成長，
ISO 27017 Cloud Security 雲端服務技術安全
8 達到全面且有生產力的就業，讓每一個人都有一 ISO 22301 Business Continuity Management 營運持續
份好工作 PAS 7000 Supplier Pre-qualification 供應鏈管理
BS ISO 37120:2014 Sustainable development of communities. Indicators for city services and quality of life.
ISO 26000 Social responsibility

ISO 9001 Quality Management 品質管理

ISO 27001 Information Security 資訊安全
ISO 22301 Business Continuity Management 營運持續
BIM Building Information Modeling 建築資訊模型
工業、創新基礎建設：建立具有韌性的基礎建設 PAS 2080:2016 Carbon management in infrastructure
9 ，促進包容且永續的工業，並加速創新 ISO 26000 Social responsibility
BS ISO 14817-2:2015 Intelligent transport systems. ITS central data dictionaries. Governance of the Central
ITS Data Concept Registry
PAS 754:2014 Software Trustworthiness. Governance and management. Specification.

CSR Corporate Social Responsibility 企業社會責任

SA 8000 Social Responsibility 管理人權和工作條件
PAS 7000 Supplier Pre-qualification 供應鏈管理
Equator Principles 赤道原則
10 減少不平等：減少國內及國家間不平等
ISO 26000 Social responsibility
PD ISO/TS 22318:2015 Societal security. Business continuity management systems. Guidelines for supply chain
continuity

PAS 180~182 Smart City 智慧城巿

ISO 20121 Sustainable Events 永續性活動管理
PAS 2070 GHG Emissions of a city 城巿溫室氣體排放量盤查
ISO 39001 Road Traffic Safey 道路交通安全管理
IATF 16949 Automotive Quality 全球汽車品質管理
ISO 22316 Security and resilience- organizational resilience
ISO 14040 環境管理-生命週期評估
PAS 2080:2016 Carbon management in infrastructure
BS EN 14764:2005 City and trekking bicycles. Safety requirements and test methods
BS ISO 37120:2014 Sustainable development of communities. Indicators for city services and quality of life.
PD ISO/TR 37121:2017 Sustainable development in communities. Inventory of existing guidelines and
approaches on sustainable development and resilience in cities
永續城巿：促使城市與人類居住具包容、安全、 BS EN 14892:2005 Transport service. City logistics. Guideline for the definition of limited access to city
11 韌性及永續性 BS ISO 16745:2015 Environmental performance of buildings. Carbon metric of a building.
ISO 26000 Social responsibility
BS ISO 14817-2:2015 Intelligent transport systems. ITS central data dictionaries. Governance of the Central
ITS Data Concept Registry
ISO 23600:2007 Acoustic and tactile signals for pedestrian traffic lights
ISO 10711:2012 Intelligent Transport Systems - Interface Protocol and Message Set Definition between Traffic
Signal Controllers and Detectors
PD ISO/TR 37152:2016 Smart community infrastructures. Common framework for development and operation.
ISO/IEC 19395 Information technology - Sustainability for and by information technology - Smart data centre
resource monitoring and control
BS EN 16727-3:2017 Railway applications. Track. Noise barriers and related devices acting on airborne sound
propagation. Non-acoustic performance. General safety and environmental requirements

ISO 9001 Quality Management 品質管理

ISO 14001 Environmental Management 環境管理
OHSAS 18001 Occupational Health & Safety 職業安全衛生
PAS 7000 Supplier Pre-qualification 供應鏈管理
ISO 28000:2007 Specification for security management systems for the supply chain 供應鏈安全管理
系統
IECQ QC080000 產品有害物質管理
12 責任消費與生產：確保永續消費及生產模式
ISO 45051 Material Flow Cost Accounting 物質流成本會計
BS 8903 Principles and framework for procuring sustainably 永續性採購
ISO 26000 Social responsibility
ISO/PRF 20400 Sustainable procurement - Guidance [Under development]
ISO 15270:2008 Plastics - Guidelines for the recovery and recycling of plastics waste
ISO 18606:2013 Packaging and the environment - Organic recycling
SDGs Goals Standards
ISO 14067 Carbon Footprinting 碳足跡
ISO 14064 GHG Emissions Verification 溫室氣體盤查
PAS 2060 Carbon Neutrality 碳中和
ISO 14051 Material Flow Cost Accounting 物質流成本會計
PAS 2070 GHG Emissions of a city 城巿溫室氣體排放量盤查
ISO 50001 Energy Management 能源管理
氣候行動：採取緊急措施以因應氣候變遷及其影 PAS 2080:2016 Carbon management in infrastructure
13 響 ISO 26000 Social responsibility
BS ISO 14817-2:2015 Intelligent transport systems. ITS central data dictionaries. Governance of the Central
ITS Data Concept Registry
PAS 754:2014 Software Trustworthiness. Governance and management. Specification.
ISO 14080 Greenhouse gas management and related activities -- Framework and principles for methodologies
on climate actions [Under development]

ISO 14001 Environmental Management 環境管理

ISO 14046 Water Footprinting 水足跡
IECQ QC080000 產品有害物質管理
CSR Corporate Social Responsibility 企業社會責任
ISO 26000 Social responsibility
BS ISO 16304:2013 Ships and marine technology. Marine environment protection. Arrangement and
海洋生態：保育及永續利用海洋與海洋資源，以 management of port waste reception facilities.
14 確保永續發展 BS ISO 21070:2011 Ships and marine technology. Marine environment protection. Management and handling of
shipboard garbage
BS ISO 13073-1到-3 Ships and marine technology. Risk assessment on anti-fouling systems on ships. Marine
environmental risk assessment method of biocidally active substances used for anti-fouling systems on ships
BS ISO 16488:2015 Marine finfish farms. Open net cage. Design and operation

ISO 14064 GHG Emissions Verification 溫室氣體盤查

PAS 2050/ISO 14067 Carbon Footprinting 碳足跡
PAS 2060 Carbon Neutrality 碳中和
ISO 14051 Material Flow Cost Accounting 物質流成本會計
PAS 2070 GHG Emissions of a city 城巿溫室氣體排放量盤查
陸地生態：保護、維護及促進領地生態系統的永 ISO 14046 Water Footprinting 水足跡
15 續使用，永續的管理森林，對抗沙漠化，終止及 CSR Corporate Social Responsibility 企業社會責任
逆轉土地劣化，並遏止生物多樣性的喪失 ISO 26000 Social responsibility
FSC 永續森林驗證
BS EN 16789:2016 Ambient air. Biomonitoring with Higher Plants. Method of the standardized tobacco
exposure.
BS EN ISO 14015:2010 Environmental management. Environmental assessment of sites and organizations
(EASO)
CSR Corporate Social Responsibility 企業社會責任
SA 8000 Social Responsibility 管理人權和工作條件
BS 10500 Anti-Bribery 反販賂
和平與正義制度：促進和平且包容的社會，以落 ISO 26000 Social responsibility
16 實永續發展；提供司法管道給所有人；在所有階 PAS 8811:2017 Temporary works. Major infrastructure client procedures.
層建立有效的、負責的且包容的制度 BS 76000 Human resource – Valuing people – Management system – Requirements and guidance
BS ISO 37001:2016 Anti-bribery management systems. Requirements with guidance for use

PAS 7000 Supplier Pre-qualification 供應鏈管理

BS 65000:2014 Guidance on organizational resilience 組織韌性指南
ISO 14051 Material Flow Cost Accounting 物質流成本會計
全球夥伴：強化永續發展執行方法及活化永續發 BS ISO 28000:2007 Specification for security management systems for the supply chain 供應鏈安全管理
17 展全球夥伴關係 BIP 0054:2004  ITIL. The Business perspective
BS 8900:2006 Guidance for managing sustainable development
ISO/DIS 11000. Collaborative business relationship management
ISO 22397:2014 Societal security. Guidelines for establishing partnering arrangements

ISO 37120 根據聯合國最新研究統計，全球人口超過半數居住在城市裡，而所有城市創造的生產毛額(GDP)也早已超越全球GDP總額的70%。因此，城市的

發展對國家進步越來越重要，永續發展、生活品質和智慧城市等議題也漸受重視。國際標準組織(International Organization for Standardization, ISO)為促
進世界城市發展，於2014年5月正式發表國際標準城市指標體系(ISO 37120)，是全球首創具國際共通性標準且公認可作為城市治理、績效評估，與不同城
市間相互比較的統計指標體系。內容包括經濟、教育、能源、環境……等17個層面，每個層面約有2至10項指標，共有100項指標項目，可呈現一個城市在
社會、經濟及環境的發展與績效。

本表由 BSI 英國標準協會整理提供

資料來源
標準 相關資訊 網址 備註
http://iso26000.info/wp-
Linkages between ISO 26000:2010 and the content/uploads/2017/02/IS
含標準條文與SDGs目標對照表
Sustainable Development Goals (SDGs) O-26000-Protocol-ISO2600-
and-SDGs-in-detail.pdf
https://www.iso.org/files/live/
ISO 26000 Social responsibility
ISO 26000 and SDGs sites/isoorg/files/archive/pdf/ ISO出版的標準條文跟SDGs目標對照
en/iso_26000_and_sdgs.pdf

ISO standards help meet SDGs says World https://www.iso.org/news/20

Bank Group expert 16/09/Ref2118.html

https://www.globalreporting.
org/standards/resource-
SDG COMPASS ANNEX: LINKING THE SDGS
GRI Standards download-center/sdg-
AND GRI STANDARDS
compass-annex-linking-the-
sdgs-and-gri-standards/