全球永續發展議程正從宣示性目標邁向可量化、可驗證的治理實踐；2015年聯合國通過的「2030永續發展議程」確立了17項永續發展目標（SDGs），為各國提供了涵蓋經濟成長、社會包容與環境保育三大面向的行動框架。然而，SDGs的落實不僅需要政府部門的政策推動，更需要企業、金融機構與公民社會的協力參與。在此背景下，國際社會逐步發展出一系列將永續目標轉化為具體財務揭露與風險管理機制的制度工具，其中最具影響力的兩套框架，即為「氣候相關財務揭露建議」（Task Force on Climate-related Financial Disclosures, TCFD）與「自然相關財務揭露建議」（Taskforce on Nature-related Financial Disclosures, TNFD）。TCFD要求組織從治理、策略、風險管理、指標與目標四大支柱揭露氣候風險，其建議已整合至ISSB的IFRS S2準則；TNFD則將揭露範疇擴展至生物多樣性與生態系統服務，導入LEAP方法論協助組織評估自然相關風險。我國金管會亦已逐步要求上市櫃公司依循相關架構進行永續揭露，理解這些框架已成為公共行政與政策領域參與永續轉型治理的核心能力。
本課程以SDGs為概念起點，引導學生理解全球永續治理的政策脈絡與制度演進，進而深入探討TCFD與TNFD的理論基礎、框架設計與實務操作。課程內容涵蓋ESG（環境、社會、治理）的基本概念、國內外永續報告準則的比較分析、氣候情境分析與風險辨識方法、自然資本與生態系統服務的量化評估，以及企業與公部門實際推動TCFD/TNFD揭露的案例研究。透過文獻研讀、案例分析、分組討論與專題實作，培養學生具備跨領域的永續治理分析能力，使其能在公共管理實務中有效運用永續金融揭露工具，回應當代環境治理的挑戰。

The global sustainable development agenda is moving from declarative goals to quantifiable and verifiable governance practices; the "2030 Sustainable Development Agenda" adopted by the United Nations in 2015 established 17 sustainable development goals (SDGs), providing countries with an action framework covering the three major aspects of economic growth, social inclusion and environmental protection. However, the implementation of the SDGs requires not only the policy promotion of government departments, but also the collaborative participation of enterprises, financial institutions and civil society. Against this background, the international community has gradually developed a series of institutional tools to transform sustainable goals into specific financial disclosure and risk management mechanisms. The two most influential frameworks are the "Task Force on Climate-related Financial Disclosures (TCFD)" and the "Taskforce on Nature-related Financial Disclosures (TNFD)". TCFD requires organizations to disclose climate risks from four pillars: governance, strategy, risk management, indicators and targets, and its recommendations have been integrated into the ISSB's IFRS S2 standard. TNFD has expanded the scope of disclosure to include biodiversity and ecosystem services, and introduced the LEAP methodology to help organizations assess nature-related risks. my country's Financial Supervisory Commission has also gradually required listed companies to follow relevant frameworks for sustainable disclosure. Understanding these frameworks has become a core competency in the public administration and policy fields to participate in sustainable transformation governance.
This course uses SDGs as the conceptual starting point to guide students to understand the policy context and institutional evolution of global sustainable governance, and then explore in depth the theoretical basis, framework design and practical operations of TCFD and TNFD. The course content covers the basic concepts of ESG (environment, society, governance), comparative analysis of domestic and foreign sustainability reporting standards, climate scenario analysis and risk identification methods, quantitative assessment of natural capital and ecosystem services, as well as case studies of companies and public sectors actually promoting TCFD/TNFD disclosure. Through literature study, case analysis, group discussions and thematic implementation, students are trained to have cross-field sustainable governance analysis capabilities, so that they can effectively use sustainable financial disclosure tools in public management practice to respond to the challenges of contemporary environmental governance.

United Nations (2015). Transforming Our World: The 2030 Agenda for Sustainable
TCFD (2017). Recommendations of the Task Force on Climate-related Financial Disclosures: Final Report.
TCFD (2020). Guidance on Scenario Analysis for Non-Financial Companies.
TNFD (2023). Recommendations of the Taskforce on Nature-related Financial Disclosures.
TNFD (2023). Guidance on the Identification and Assessment of Nature-related Issues: The LEAP Approach.

United Nations (2015). Transforming Our World: The 2030 Agenda for Sustainable
TCFD (2017). Recommendations of the Task Force on Climate-related Financial Disclosures: Final Report.
TCFD (2020). Guidance on Scenario Analysis for Non-Financial Companies.
TNFD (2023). Recommendations of the Taskforce on Nature-related Financial Disclosures.
TNFD (2023). Guidance on the Identification and Assessment of Nature-related Issues: The LEAP Approach.