{"id":19981,"date":"2025-12-16T11:10:00","date_gmt":"2025-12-16T11:10:00","guid":{"rendered":"https:\/\/moneycompass.com.my\/cn\/cima%e8%8d%a3%e8%8e%b72025esg%e5%85%88%e9%94%8b60%e5%b9%b4%e5%ba%a6%e7%a4%be%e4%bc%9a%e8%b4%a3%e4%bb%bb%e4%bc%98%e7%a7%80%e5%a5%96\/"},"modified":"2025-12-16T11:10:00","modified_gmt":"2025-12-16T11:10:00","slug":"cima%e8%8d%a3%e8%8e%b72025esg%e5%85%88%e9%94%8b60%e5%b9%b4%e5%ba%a6%e7%a4%be%e4%bc%9a%e8%b4%a3%e4%bb%bb%e4%bc%98%e7%a7%80%e5%a5%96","status":"publish","type":"post","link":"https:\/\/moneycompass.com.my\/cn\/cima%e8%8d%a3%e8%8e%b72025esg%e5%85%88%e9%94%8b60%e5%b9%b4%e5%ba%a6%e7%a4%be%e4%bc%9a%e8%b4%a3%e4%bb%bb%e4%bc%98%e7%a7%80%e5%a5%96\/","title":{"rendered":"CIMA\u8363\u83b72025″ESG\u5148\u950b60″\u5e74\u5ea6\u793e\u4f1a\u8d23\u4efb\u4f18\u79c0\u5956"},"content":{"rendered":"

\u2014\u2014\u4ee5\u4e13\u4e1a\u7cbe\u795e\u8df5\u884c\u957f\u671f\u4e3b\u4e49\uff1aCIMA\u51ed\u53ef\u6301\u7eed\u6559\u80b2\u5b9e\u8df5\u83b7\u8bc4ESG\u5148\u950b<\/p>\n

\u4e0a\u6d77<\/span>2025\u5e7412\u670816\u65e5<\/span> \/\u7f8e\u901a\u793e\/ — 12\u670816\u65e5\uff0c\u7531\u4e0a\u6d77\u62a5\u4e1a\u96c6\u56e2\uff5c\u754c\u9762\u65b0\u95fb\u53d1\u8d77\u76842025\u5e74\u5ea6”ESG\u5148\u950b60″\u8bc4\u9009\u7ed3\u679c\u5728\u754c\u9762\u8d22\u7ecf\u5e74\u4f1a\u4e0a\u6b63\u5f0f\u63ed\u6653\u3002\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff08CIMA\uff09\u4e0a\u6d77\u4ee3\u8868\u5904\u51ed\u501f\u957f\u671f\u63a8\u52a8\u8d22\u4f1a\u4eba\u624d\u53ef\u6301\u7eed\u53d1\u5c55\u3001\u8df5\u884c\u6559\u80b2\u516c\u5e73\u7684\u7cfb\u5217\u516c\u76ca\u9879\u76ee\uff0c\u8363\u83b7”2025 ESG\u5148\u950b60\u5e74\u5ea6\u793e\u4f1a\u8d23\u4efb\u4f18\u79c0\u5956”\u3002<\/p>\n

\n

<\/a><\/p>\n<\/div>\n

\u4f5c\u4e3a\u5168\u7403\u7ba1\u7406\u4f1a\u8ba1\u9886\u57df\u7684\u884c\u4e1a\u9886\u5bfc\u8005\uff0cCIMA\u59cb\u7ec8\u5c06ESG\u7406\u5ff5\u6df1\u5ea6\u878d\u5165\u5176\u5168\u7403\u4f7f\u547d\u4e0e\u5b9e\u8df5\u3002\u8fdb\u5165\u4e2d\u56fd\u4e8c\u5341\u5e74\u6765\uff0c\u516c\u4f1a\u4e0d\u4ec5\u81f4\u529b\u4e8e\u5f15\u9886ESG\u5728\u8d22\u4f1a\u884c\u4e1a\u7684\u53d1\u5c55\uff0c\u66f4\u4ee5\u575a\u5b9a\u7684\u8df5\u884c\u8005\u8eab\u4efd\uff0c\u6301\u7eed\u901a\u8fc7”CGMA\u5168\u7403\u5546\u4e1a\u7cbe\u82f1\u6311\u6218\u8d5b”\u3001”CGMA\u8d22\u83c1\u4e4b\u661f\u5956\u5b66\u91d1”\u53ca”CGMA\u81f4\u8fdc\u5956\u5b66\u91d1”\u7b49\u4e00\u7cfb\u5217\u957f\u671f\u516c\u76ca\u6559\u80b2\u9879\u76ee\uff0c\u4e3a\u6765\u81ea\u4e0d\u540c\u80cc\u666f\u7684\u4e2d\u56fd\u9752\u5e74\u5b66\u5b50\uff0c\u65e0\u8bba\u662f\u5929\u8d44\u5353\u8d8a\u7684\u4f7c\u4f7c\u8005\uff0c\u8fd8\u662f\u8eab\u5904\u9006\u5883\u3001\u4e9f\u5f85\u5e2e\u6276\u7684\u594b\u6597\u8005\uff0c\u642d\u5efa\u8d77\u516c\u5e73\u7684\u6210\u957f\u9636\u68af\uff0c\u63d0\u4f9b\u4e13\u4e1a\u7a81\u7834\u4e0e\u4eba\u751f\u53d1\u5c55\u7684\u5173\u952e\u652f\u6301\u3002\u8fd9\u4e9b\u9879\u76ee\u7cfb\u7edf\u6027\u5730\u63d0\u5347\u5b66\u751f\u5728\u8d22\u52a1\u7d20\u517b\u3001\u5546\u4e1a\u601d\u7ef4\u3001\u6570\u5b57\u5316\u80fd\u529b\u3001\u56e2\u961f\u534f\u4f5c\u53ca\u53ef\u6301\u7eed\u53d1\u5c55\u610f\u8bc6\u7b49\u65b9\u9762\u7684\u7efc\u5408\u7d20\u517b\uff0c\u4e0d\u4ec5\u52a9\u529b\u4e2a\u4eba\u6210\u957f\uff0c\u66f4\u5207\u5b9e\u4fc3\u8fdb\u4e86\u793e\u4f1a\u4eba\u624d\u6d41\u52a8\u4e0e\u957f\u671f\u7e41\u8363\u3002<\/p>\n

“ESG\u5148\u950b60″\u8bc4\u9009\u81ea2021\u5e74\u542f\u52a8\uff0c\u81f3\u4eca\u5df2\u8fde\u7eed\u4e3e\u529e\u4e94\u5c4a\u3002\u672c\u5c4a\u8bc4\u9009\u5386\u65f6\u4e94\u4e2a\u591a\u6708\uff0c\u8986\u76d6\u8d8530\u4e2a\u884c\u4e1a\u3001\u8fd1600\u5bb6\u4f01\u4e1a\uff0c\u65e8\u5728\u8868\u5f70\u5728\u7ecf\u6d4e\u6548\u80fd\u4e0e\u793e\u4f1a\u8d23\u4efb\u65b9\u9762\u8868\u73b0\u5353\u8d8a\u7684\u673a\u6784\u4e0e\u4e2a\u4eba\u3002CIMA\u6b64\u6b21\u83b7\u5956\uff0c\u6b63\u662f\u5bf9\u5176\u5728\u53ef\u6301\u7eed\u6559\u80b2\u4e0e\u793e\u4f1a\u8d4b\u80fd\u9886\u57df\u957f\u671f\u6df1\u8015\u3001\u8d21\u732e\u5353\u8457\u7684\u6743\u5a01\u8ba4\u53ef\u3002\u622a\u81f3\u76ee\u524d\uff0cCIMA\u5728\u534e\u516c\u76ca\u6559\u80b2\u9879\u76ee\u5df2\u7d2f\u8ba1\u89e6\u8fbe\u8d8516\u4e07\u540d\u5927\u5b66\u751f\uff0c\u4e0e\u5168\u56fd60\u4f59\u6240\u9ad8\u6821\u5efa\u7acb\u6df1\u5ea6\u5408\u4f5c\uff0c\u5e76\u83b7\u5f97\u4e86\u817e\u8baf\u3001\u767e\u5ea6\u3001\u5feb\u624b\u3001\u53ef\u53e3\u53ef\u4e50\u7b49\u4f18\u79c0\u4f01\u4e1a\u7684\u652f\u6301\uff0c\u6784\u5efa\u4e86”\u4ee5\u8d5b\u4fc3\u5b66\u3001\u4ee5\u5956\u52a9\u56f0\u3001\u4ee5\u94fe\u80b2\u4eba”\u7684\u8d4b\u80fd\u751f\u6001\uff0c\u6210\u4e3a\u4e2d\u56fd\u8d22\u52a1\u4e0e\u91d1\u878d\u6559\u80b2\u9886\u57df\u5177\u6709\u5e7f\u6cdb\u5f71\u54cd\u529b\u7684\u6807\u6746\u6027\u5b9e\u8df5\u3002<\/p>\n

\n

<\/a><\/p>\n<\/div>\n

AICPA & CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u5317\u4e9a\u533a\u603b\u88c1\u674e\u9896\u5973\u58eb (FCMA, CGMA)\u4ee3\u8868CIMA\u4e0a\u6d77\u4ee3\u8868\u5904\u9886\u5956\uff0c\u5e76\u8868\u793a\uff1a“\u771f\u6b63\u7684<\/span>\u4e13\u4e1a\u7cbe\u795e\uff0c\u4e0d\u4ec5\u4f53\u73b0\u5728\u5546\u4e1a\u6210\u5c31\uff0c\u66f4\u4f53\u73b0\u5728\u5bf9\u672a\u6765\u7684\u8d23\u4efb\u62c5\u5f53\u3002\u8fd9\u4efd\u8363\u8a89\u79bb\u4e0d\u5f00\u4f17\u591a\u4f19\u4f34\u7684\u5e76\u80a9\u540c\u884c\u2014\u2014\u5c24\u5176\u8981\u611f\u8c22\u6211\u4eec\u7684\u957f\u671f\u91cd\u8981\u6218\u7565\u4f19\u4f34\u817e\u8baf\uff0c\u4e0d\u4ec5\u7ed9\u4e88\u9879\u76ee\u957f\u671f\u7684\u652f\u6301\uff0c\u66f4\u7cbe\u5fc3\u4e3a\u5b66\u5b50\u4eec\u63d0\u4f9b\u5b9d\u8d35\u7684\u5de5\u4f5c\u5b9e\u4e60\u673a\u4f1a\uff0c\u4e3a\u4ed6\u4eec\u642d\u5efa\u8d77\u4ece\u6821\u56ed\u5230\u804c\u573a\u7684\u6865\u6881\uff1b\u540c\u65f6\uff0c\u767e\u5ea6\u3001\u5feb\u624b\u3001\u53ef\u53e3\u53ef\u4e50\u3001\u5fb7\u52e4\u3001\u5b89\u6c38\u5b66\u9662\u3001\u8d1d\u5c14\u5bbe\u3001\u65b0\u4e16\u754c\u53d1\u5c55\u7b49\u516c\u53f8\u4e5f\u7ed9\u4e88\u4e86\u4e0d\u540c\u7a0b\u5ea6\u7684\u8d44\u91d1\u652f\u6301\u4e0e\u5176\u4ed6\u5f62\u5f0f\u7684\u52a9\u529b\uff0c\u6b63\u662f\u8fd9\u79cd\u2018\u516c\u76ca\u00a0+\u00a0\u4ea7\u4e1a\u00a0+\u00a0\u6559\u80b2’\u7684\u534f\u540c\u529b\u91cf\uff0c\u8ba9\u6211\u4eec\u7684\u53ef\u6301\u7eed\u6559\u80b2\u5b9e\u8df5\u8d70\u5f97\u66f4\u8fdc\u3002CIMA\u575a\u4fe1\uff0c\u8d4b\u80fd\u9752\u5e74\u5c31\u662f\u6295\u8d44\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u672a\u6765\u3002\u6559\u80b2\u7684\u529b\u91cf\u7edd\u975e\u77ed\u6682\u57f9\u8bad\uff0c\u800c\u662f\u80fd\u591f\u6539\u53d8\u4e2a\u4f53\u547d\u8fd0\u3001\u63a8\u52a8\u793e\u4f1a\u8fdb\u6b65\u7684\u6839\u672c\u52a8\u529b\u3002”<\/p>\n

\n

<\/a><\/p>\n<\/div>\n

\u5c55\u671b\u672a\u6765\uff0cCIMA\u5c06\u7ee7\u7eed\u6574\u5408\u5927\u5b66\u751f\u5546\u8d5b\u3001\u5956\u5b66\u91d1\u3001\u804c\u4e1a\u53d1\u5c55\u5e73\u53f0\u4e0e\u884c\u4e1a\u667a\u5e93\u8d44\u6e90\uff0c\u8fdb\u4e00\u6b65\u63a8\u52a8\u8d22\u4f1a\u6559\u80b2\u7684\u521b\u65b0\u5316\u4e0e\u56fd\u9645\u5316\uff0c\u52a9\u529b\u4e2d\u56fd\u4f01\u4e1a\u5728ESG\u8f6c\u578b\u8fdb\u7a0b\u4e2d\uff0c\u57f9\u517b\u66f4\u591a\u517c\u5177\u5168\u7403\u89c6\u91ce\u4e0e\u793e\u4f1a\u8d23\u4efb\u611f\u7684\u9ad8\u7aef\u7ba1\u7406\u4f1a\u8ba1\u4eba\u624d\uff0c\u6301\u7eed\u8df5\u884c\u5176\u5f15\u9886\u884c\u4e1a\u3001\u5949\u732e\u793e\u4f1a\u7684\u957f\u671f\u627f\u8bfa\u3002<\/p>\n

###<\/p>\n

\u5173\u4e8eCGMA\u5168\u7403\u5546\u4e1a\u7cbe\u82f1\u6311\u6218\u8d5b\uff08GBC\uff09<\/p>\n

CIMA\u4e00\u76f4\u81f4\u529b\u4e8e\u521b\u9020\u80fd\u591f\u6fc0\u52b1\u548c\u6539\u53d8\u4eba\u751f\u7684\u673a\u4f1a\u3002\u5176\u4e2d\u5728\u4e2d\u56fd\u6700\u5177\u5f71\u54cd\u529b\u7684\u9879\u76ee\u4e4b\u4e00\u662f\u81ea2008\u5e74\u542f\u52a8\u7684CGMA\u5168\u7403\u5546\u4e1a\u6311\u6218\u8d5b\uff08Global Business Challenge, GBC\uff09\u3002GBC\u4e0d\u4ec5\u662f\u4e00\u573a\u6bd4\u8d5b\uff0c\u66f4\u662f\u4e00\u573a\u9752\u5e74\u6210\u957f\u7684\u63a2\u7d22\u4e4b\u65c5\u3002\u6bcf\u5e74\uff0c\u6765\u81ea\u5317\u4e9a\u5730\u533a100\u591a\u6240\u9ad8\u6821\u7684\u5b66\u751f\u53c2\u4e0e\u5176\u4e2d\uff0c\u81f3\u4eca\u5df2\u6709\u8d85\u8fc716\u4e07\u4eba\u6b21\u53c2\u8d5b\u3002\u901a\u8fc7\u8fd9\u4e00\u8d5b\u4e8b\uff0c\u5b66\u751f\u5c06\u8bfe\u5802\u77e5\u8bc6\u5e94\u7528\u4e8e\u771f\u5b9e\u7684\u5546\u4e1a\u6311\u6218\u573a\u666f\uff0c\u5728\u5168\u7403\u80cc\u666f\u4e0b\u6316\u6398\u81ea\u8eab\u6f5c\u529b\u3002<\/p>\n

\u4f46GBC\u8fdc\u4e0d\u6b62\u4e8e\u63d0\u5347\u6280\u672f\u80fd\u529b\uff0c\u5b83\u5f3a\u8c03\u521b\u65b0\u3001\u56e2\u961f\u5408\u4f5c\u4e0e\u4e2a\u4eba\u6210\u957f\uff0c\u5021\u5bfc”\u5168\u4eba\u6559\u80b2”\u7684\u7406\u5ff5\u3002\u5b66\u751f\u901a\u8fc7\u53c2\u8d5b\u8ba4\u6e05\u81ea\u5df1\u7684\u4f18\u52bf\u4e0e\u4e0d\u8db3\uff0c\u62d3\u5c55\u5168\u7403\u89c6\u91ce\uff0c\u6fc0\u53d1\u81ea\u6211\u9a71\u52a8\u3002\u8bb8\u591a\u53c2\u4e0e\u9ad8\u6821\u7531\u6b64\u8ba4\u8bc6\u5230\u4eba\u624d\u57f9\u517b\u4e0d\u5e94\u5c40\u9650\u4e8e\u7406\u8bba\u77e5\u8bc6\uff0c\u800c\u5e94\u6ce8\u91cd\u7efc\u5408\u80fd\u529b\u4e0e\u793e\u4f1a\u8d23\u4efb\u611f\u7684\u5851\u9020\u3002<\/p>\n

\u5173\u4e8eCGMA A Star\u8d22\u83c1\u4e4b\u661f\u5956\u5b66\u91d1\u9879\u76ee<\/p>\n

CIMA\u4e0e\u817e\u8baf\u516c\u76ca\u57fa\u91d1\u4f1a\u5408\u4f5c\uff0c\u9762\u5411\u5168\u7403\u540d\u6821\u5927\u5b66\u751f\uff08\u5305\u62ec\u85e4\u6821\u7b49\u6d77\u5916\u9662\u6821\uff09\uff0c\u901a\u8fc7\u4e25\u683c\u9009\u62d4\uff0c\u63d0\u4f9b\u590f\u4ee4\u8425\u3001CGMA\u5956\u5b66\u91d1\u3001\u5b9e\u4e60\u673a\u4f1a\u3001\u804c\u4e1a\u6307\u5bfc\u7b49\u652f\u6301\uff0c\u9f13\u52b1\u4ed6\u4eec\u5173\u6ce8\u53ef\u6301\u7eed\u5546\u4e1a\u8bae\u9898\u3001\u6295\u8eab\u793e\u4f1a\u4ef7\u503c\u521b\u9020\u3002<\/p>\n

\u5173\u4e8eCGMA Beyond\u81f4\u8fdc\u5956\u5b66\u91d1<\/p>\n

\u8be5\u5956\u5b66\u91d1\u9879\u76ee\u4e8e2024\u5e74\u542f\u52a8\uff0c\u7531CIMA\u4e0e\u817e\u8baf\u516c\u76ca\u57fa\u91d1\u4f1a\u8054\u5408\u53d1\u8d77\u3002\u8be5\u9879\u76ee\u575a\u6301\u5e73\u7b49\u3001\u591a\u5143\u3001\u673a\u9047\u7684\u539f\u5219\uff0c\u4ee5\u897f\u5b89\u4ea4\u901a\u5927\u5b66\u548c\u4e1c\u5317\u8d22\u7ecf\u5927\u5b66\u4e3a\u6559\u5b66\u57fa\u5730\uff0c\u805a\u7126\u4e2d\u56fd\u4e2d\u897f\u90e8\u4e0e\u4e1c\u5317\u5730\u533a\u7684\u5bb6\u5ead\u7ecf\u6d4e\u56f0\u96be\u5927\u5b66\u751f\u3002\u9879\u76ee\u5f15\u5165\u5168\u7403\u5148\u8fdb\u804c\u4e1a\u80fd\u529b\u6846\u67b6\uff0c\u63d0\u4f9b\u56fd\u9645\u5316\u3001\u6570\u5b57\u5316\u7684\u4eba\u624d\u57f9\u517b\u8ba1\u5212\u53ca\u77e5\u540d\u4f01\u4e1a\u7684\u5b9e\u4e60\u5c31\u4e1a\u673a\u4f1a\uff0c\u5e2e\u52a9\u5b66\u751f\u6269\u5c55\u56fd\u9645\u89c6\u91ce\uff0c\u63d0\u5347\u91d1\u878d\u53ca\u4f1a\u8ba1\u6280\u80fd\uff0c\u5b9e\u73b0\u81ea\u6211\u6210\u957f\u3002\u9879\u76ee\u542f\u52a8\u4ee5\u6765\uff0c\u5df2\u5728\u897f\u5317\u53ca\u4e1c\u5317\u5730\u533a\u6210\u529f\u62db\u751f2\u671f\u8d85150\u4f4d\u5b66\u5458\u3002<\/p>\n

\n<\/div>\n

SOURCE CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u516c\u4f1a\u4e0a\u6d77\u4ee3\u8868\u5904<\/p>","protected":false},"excerpt":{"rendered":"

\u2014\u2014\u4ee5\u4e13\u4e1a\u7cbe\u795e\u8df5\u884c\u957f\u671f\u4e3b\u4e49\uff1aCIMA\u51ed\u53ef\u6301\u7eed\u6559\u80b2\u5b9e\u8df5\u83b7\u8bc4ESG\u5148\u950b \u4e0a\u6d772025\u5e7412\u670816\u65e5 \/\u7f8e\u901a\u793e\/ — 12\u670816\u65e5\uff0c\u7531\u4e0a\u6d77\u62a5\u4e1a\u96c6\u56e2\uff5c\u754c\u9762\u65b0\u95fb\u53d1\u8d77\u76842025\u5e74\u5ea6”ESG\u5148\u950b60″\u8bc4\u9009\u7ed3\u679c\u5728\u754c\u9762\u8d22\u7ecf\u5e74\u4f1a\u4e0a\u6b63\u5f0f\u63ed\u6653\u3002\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff08CIMA\uff09\u4e0a\u6d77\u4ee3\u8868\u5904\u51ed\u501f\u957f\u671f\u63a8\u52a8\u8d22\u4f1a\u4eba\u624d\u53ef\u6301\u7eed\u53d1\u5c55\u3001\u8df5\u884c\u6559\u80b2\u516c\u5e73\u7684\u7cfb\u5217\u516c\u76ca\u9879\u76ee\uff0c\u8363\u83b7”2025 ESG\u5148\u950b60\u5e74\u5ea6\u793e\u4f1a\u8d23\u4efb\u4f18\u79c0\u5956”\u3002 \u4f5c\u4e3a\u5168\u7403\u7ba1\u7406\u4f1a\u8ba1\u9886\u57df\u7684\u884c\u4e1a\u9886\u5bfc\u8005\uff0cCIMA\u59cb\u7ec8\u5c06ESG\u7406\u5ff5\u6df1\u5ea6\u878d\u5165\u5176\u5168\u7403\u4f7f\u547d\u4e0e\u5b9e\u8df5\u3002\u8fdb\u5165\u4e2d\u56fd\u4e8c\u5341\u5e74\u6765\uff0c\u516c\u4f1a\u4e0d\u4ec5\u81f4\u529b\u4e8e\u5f15\u9886ESG\u5728\u8d22\u4f1a\u884c\u4e1a\u7684\u53d1\u5c55\uff0c\u66f4\u4ee5\u575a\u5b9a\u7684\u8df5\u884c\u8005\u8eab\u4efd\uff0c\u6301\u7eed\u901a\u8fc7”CGMA\u5168\u7403\u5546\u4e1a\u7cbe\u82f1\u6311\u6218\u8d5b”\u3001”CGMA\u8d22\u83c1\u4e4b\u661f\u5956\u5b66\u91d1”\u53ca”CGMA\u81f4\u8fdc\u5956\u5b66\u91d1”\u7b49\u4e00\u7cfb\u5217\u957f\u671f\u516c\u76ca\u6559\u80b2\u9879\u76ee\uff0c\u4e3a\u6765\u81ea\u4e0d\u540c\u80cc\u666f\u7684\u4e2d\u56fd\u9752\u5e74\u5b66\u5b50\uff0c\u65e0\u8bba\u662f\u5929\u8d44\u5353\u8d8a\u7684\u4f7c\u4f7c\u8005\uff0c\u8fd8\u662f\u8eab\u5904\u9006\u5883\u3001\u4e9f\u5f85\u5e2e\u6276\u7684\u594b\u6597\u8005\uff0c\u642d\u5efa\u8d77\u516c\u5e73\u7684\u6210\u957f\u9636\u68af\uff0c\u63d0\u4f9b\u4e13\u4e1a\u7a81\u7834\u4e0e\u4eba\u751f\u53d1\u5c55\u7684\u5173\u952e\u652f\u6301\u3002\u8fd9\u4e9b\u9879\u76ee\u7cfb\u7edf\u6027\u5730\u63d0\u5347\u5b66\u751f\u5728\u8d22\u52a1\u7d20\u517b\u3001\u5546\u4e1a\u601d\u7ef4\u3001\u6570\u5b57\u5316\u80fd\u529b\u3001\u56e2\u961f\u534f\u4f5c\u53ca\u53ef\u6301\u7eed\u53d1\u5c55\u610f\u8bc6\u7b49\u65b9\u9762\u7684\u7efc\u5408\u7d20\u517b\uff0c\u4e0d\u4ec5\u52a9\u529b\u4e2a\u4eba\u6210\u957f\uff0c\u66f4\u5207\u5b9e\u4fc3\u8fdb\u4e86\u793e\u4f1a\u4eba\u624d\u6d41\u52a8\u4e0e\u957f\u671f\u7e41\u8363\u3002 “ESG\u5148\u950b60″\u8bc4\u9009\u81ea2021\u5e74\u542f\u52a8\uff0c\u81f3\u4eca\u5df2\u8fde\u7eed\u4e3e\u529e\u4e94\u5c4a\u3002\u672c\u5c4a\u8bc4\u9009\u5386\u65f6\u4e94\u4e2a\u591a\u6708\uff0c\u8986\u76d6\u8d8530\u4e2a\u884c\u4e1a\u3001\u8fd1600\u5bb6\u4f01\u4e1a\uff0c\u65e8\u5728\u8868\u5f70\u5728\u7ecf\u6d4e\u6548\u80fd\u4e0e\u793e\u4f1a\u8d23\u4efb\u65b9\u9762\u8868\u73b0\u5353\u8d8a\u7684\u673a\u6784\u4e0e\u4e2a\u4eba\u3002CIMA\u6b64\u6b21\u83b7\u5956\uff0c\u6b63\u662f\u5bf9\u5176\u5728\u53ef\u6301\u7eed\u6559\u80b2\u4e0e\u793e\u4f1a\u8d4b\u80fd\u9886\u57df\u957f\u671f\u6df1\u8015\u3001\u8d21\u732e\u5353\u8457\u7684\u6743\u5a01\u8ba4\u53ef\u3002\u622a\u81f3\u76ee\u524d\uff0cCIMA\u5728\u534e\u516c\u76ca\u6559\u80b2\u9879\u76ee\u5df2\u7d2f\u8ba1\u89e6\u8fbe\u8d8516\u4e07\u540d\u5927\u5b66\u751f\uff0c\u4e0e\u5168\u56fd60\u4f59\u6240\u9ad8\u6821\u5efa\u7acb\u6df1\u5ea6\u5408\u4f5c\uff0c\u5e76\u83b7\u5f97\u4e86\u817e\u8baf\u3001\u767e\u5ea6\u3001\u5feb\u624b\u3001\u53ef\u53e3\u53ef\u4e50\u7b49\u4f18\u79c0\u4f01\u4e1a\u7684\u652f\u6301\uff0c\u6784\u5efa\u4e86”\u4ee5\u8d5b\u4fc3\u5b66\u3001\u4ee5\u5956\u52a9\u56f0\u3001\u4ee5\u94fe\u80b2\u4eba”\u7684\u8d4b\u80fd\u751f\u6001\uff0c\u6210\u4e3a\u4e2d\u56fd\u8d22\u52a1\u4e0e\u91d1\u878d\u6559\u80b2\u9886\u57df\u5177\u6709\u5e7f\u6cdb\u5f71\u54cd\u529b\u7684\u6807\u6746\u6027\u5b9e\u8df5\u3002 AICPA & CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u5317\u4e9a\u533a\u603b\u88c1\u674e\u9896\u5973\u58eb (FCMA, CGMA)\u4ee3\u8868CIMA\u4e0a\u6d77\u4ee3\u8868\u5904\u9886\u5956\uff0c\u5e76\u8868\u793a\uff1a“\u771f\u6b63\u7684\u4e13\u4e1a\u7cbe\u795e\uff0c\u4e0d\u4ec5\u4f53\u73b0\u5728\u5546\u4e1a\u6210\u5c31\uff0c\u66f4\u4f53\u73b0\u5728\u5bf9\u672a\u6765\u7684\u8d23\u4efb\u62c5\u5f53\u3002\u8fd9\u4efd\u8363\u8a89\u79bb\u4e0d\u5f00\u4f17\u591a\u4f19\u4f34\u7684\u5e76\u80a9\u540c\u884c\u2014\u2014\u5c24\u5176\u8981\u611f\u8c22\u6211\u4eec\u7684\u957f\u671f\u91cd\u8981\u6218\u7565\u4f19\u4f34\u817e\u8baf\uff0c\u4e0d\u4ec5\u7ed9\u4e88\u9879\u76ee\u957f\u671f\u7684\u652f\u6301\uff0c\u66f4\u7cbe\u5fc3\u4e3a\u5b66\u5b50\u4eec\u63d0\u4f9b\u5b9d\u8d35\u7684\u5de5\u4f5c\u5b9e\u4e60\u673a\u4f1a\uff0c\u4e3a\u4ed6\u4eec\u642d\u5efa\u8d77\u4ece\u6821\u56ed\u5230\u804c\u573a\u7684\u6865\u6881\uff1b\u540c\u65f6\uff0c\u767e\u5ea6\u3001\u5feb\u624b\u3001\u53ef\u53e3\u53ef\u4e50\u3001\u5fb7\u52e4\u3001\u5b89\u6c38\u5b66\u9662\u3001\u8d1d\u5c14\u5bbe\u3001\u65b0\u4e16\u754c\u53d1\u5c55\u7b49\u516c\u53f8\u4e5f\u7ed9\u4e88\u4e86\u4e0d\u540c\u7a0b\u5ea6\u7684\u8d44\u91d1\u652f\u6301\u4e0e\u5176\u4ed6\u5f62\u5f0f\u7684\u52a9\u529b\uff0c\u6b63\u662f\u8fd9\u79cd\u2018\u516c\u76ca\u00a0+\u00a0\u4ea7\u4e1a\u00a0+\u00a0\u6559\u80b2’\u7684\u534f\u540c\u529b\u91cf\uff0c\u8ba9\u6211\u4eec\u7684\u53ef\u6301\u7eed\u6559\u80b2\u5b9e\u8df5\u8d70\u5f97\u66f4\u8fdc\u3002CIMA\u575a\u4fe1\uff0c\u8d4b\u80fd\u9752\u5e74\u5c31\u662f\u6295\u8d44\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u672a\u6765\u3002\u6559\u80b2\u7684\u529b\u91cf\u7edd\u975e\u77ed\u6682\u57f9\u8bad\uff0c\u800c\u662f\u80fd\u591f\u6539\u53d8\u4e2a\u4f53\u547d\u8fd0\u3001\u63a8\u52a8\u793e\u4f1a\u8fdb\u6b65\u7684\u6839\u672c\u52a8\u529b\u3002” \u5c55\u671b\u672a\u6765\uff0cCIMA\u5c06\u7ee7\u7eed\u6574\u5408\u5927\u5b66\u751f\u5546\u8d5b\u3001\u5956\u5b66\u91d1\u3001\u804c\u4e1a\u53d1\u5c55\u5e73\u53f0\u4e0e\u884c\u4e1a\u667a\u5e93\u8d44\u6e90\uff0c\u8fdb\u4e00\u6b65\u63a8\u52a8\u8d22\u4f1a\u6559\u80b2\u7684\u521b\u65b0\u5316\u4e0e\u56fd\u9645\u5316\uff0c\u52a9\u529b\u4e2d\u56fd\u4f01\u4e1a\u5728ESG\u8f6c\u578b\u8fdb\u7a0b\u4e2d\uff0c\u57f9\u517b\u66f4\u591a\u517c\u5177\u5168\u7403\u89c6\u91ce\u4e0e\u793e\u4f1a\u8d23\u4efb\u611f\u7684\u9ad8\u7aef\u7ba1\u7406\u4f1a\u8ba1\u4eba\u624d\uff0c\u6301\u7eed\u8df5\u884c\u5176\u5f15\u9886\u884c\u4e1a\u3001\u5949\u732e\u793e\u4f1a\u7684\u957f\u671f\u627f\u8bfa\u3002 ### \u5173\u4e8eCGMA\u5168\u7403\u5546\u4e1a\u7cbe\u82f1\u6311\u6218\u8d5b\uff08GBC\uff09 CIMA\u4e00\u76f4\u81f4\u529b\u4e8e\u521b\u9020\u80fd\u591f\u6fc0\u52b1\u548c\u6539\u53d8\u4eba\u751f\u7684\u673a\u4f1a\u3002\u5176\u4e2d\u5728\u4e2d\u56fd\u6700\u5177\u5f71\u54cd\u529b\u7684\u9879\u76ee\u4e4b\u4e00\u662f\u81ea2008\u5e74\u542f\u52a8\u7684CGMA\u5168\u7403\u5546\u4e1a\u6311\u6218\u8d5b\uff08Global Business Challenge, GBC\uff09\u3002GBC\u4e0d\u4ec5\u662f\u4e00\u573a\u6bd4\u8d5b\uff0c\u66f4\u662f\u4e00\u573a\u9752\u5e74\u6210\u957f\u7684\u63a2\u7d22\u4e4b\u65c5\u3002\u6bcf\u5e74\uff0c\u6765\u81ea\u5317\u4e9a\u5730\u533a100\u591a\u6240\u9ad8\u6821\u7684\u5b66\u751f\u53c2\u4e0e\u5176\u4e2d\uff0c\u81f3\u4eca\u5df2\u6709\u8d85\u8fc716\u4e07\u4eba\u6b21\u53c2\u8d5b\u3002\u901a\u8fc7\u8fd9\u4e00\u8d5b\u4e8b\uff0c\u5b66\u751f\u5c06\u8bfe\u5802\u77e5\u8bc6\u5e94\u7528\u4e8e\u771f\u5b9e\u7684\u5546\u4e1a\u6311\u6218\u573a\u666f\uff0c\u5728\u5168\u7403\u80cc\u666f\u4e0b\u6316\u6398\u81ea\u8eab\u6f5c\u529b\u3002 \u4f46GBC\u8fdc\u4e0d\u6b62\u4e8e\u63d0\u5347\u6280\u672f\u80fd\u529b\uff0c\u5b83\u5f3a\u8c03\u521b\u65b0\u3001\u56e2\u961f\u5408\u4f5c\u4e0e\u4e2a\u4eba\u6210\u957f\uff0c\u5021\u5bfc”\u5168\u4eba\u6559\u80b2”\u7684\u7406\u5ff5\u3002\u5b66\u751f\u901a\u8fc7\u53c2\u8d5b\u8ba4\u6e05\u81ea\u5df1\u7684\u4f18\u52bf\u4e0e\u4e0d\u8db3\uff0c\u62d3\u5c55\u5168\u7403\u89c6\u91ce\uff0c\u6fc0\u53d1\u81ea\u6211\u9a71\u52a8\u3002\u8bb8\u591a\u53c2\u4e0e\u9ad8\u6821\u7531\u6b64\u8ba4\u8bc6\u5230\u4eba\u624d\u57f9\u517b\u4e0d\u5e94\u5c40\u9650\u4e8e\u7406\u8bba\u77e5\u8bc6\uff0c\u800c\u5e94\u6ce8\u91cd\u7efc\u5408\u80fd\u529b\u4e0e\u793e\u4f1a\u8d23\u4efb\u611f\u7684\u5851\u9020\u3002 \u5173\u4e8eCGMA A Star\u8d22\u83c1\u4e4b\u661f\u5956\u5b66\u91d1\u9879\u76ee CIMA\u4e0e\u817e\u8baf\u516c\u76ca\u57fa\u91d1\u4f1a\u5408\u4f5c\uff0c\u9762\u5411\u5168\u7403\u540d\u6821\u5927\u5b66\u751f\uff08\u5305\u62ec\u85e4\u6821\u7b49\u6d77\u5916\u9662\u6821\uff09\uff0c\u901a\u8fc7\u4e25\u683c\u9009\u62d4\uff0c\u63d0\u4f9b\u590f\u4ee4\u8425\u3001CGMA\u5956\u5b66\u91d1\u3001\u5b9e\u4e60\u673a\u4f1a\u3001\u804c\u4e1a\u6307\u5bfc\u7b49\u652f\u6301\uff0c\u9f13\u52b1\u4ed6\u4eec\u5173\u6ce8\u53ef\u6301\u7eed\u5546\u4e1a\u8bae\u9898\u3001\u6295\u8eab\u793e\u4f1a\u4ef7\u503c\u521b\u9020\u3002 \u5173\u4e8eCGMA Beyond\u81f4\u8fdc\u5956\u5b66\u91d1 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SOURCE CIMA\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u516c\u4f1a\u4e0a\u6d77\u4ee3\u8868\u5904<\/p>\n","protected":false},"author":0,"featured_media":19982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-19981","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pr-newswire"],"yoast_head":"\nCIMA\u8363\u83b72025"ESG\u5148\u950b60"\u5e74\u5ea6\u793e\u4f1a\u8d23\u4efb\u4f18\u79c0\u5956 - Money Compass CN<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/moneycompass.com.my\/cn\/cima\u8363\u83b72025esg\u5148\u950b60\u5e74\u5ea6\u793e\u4f1a\u8d23\u4efb\u4f18\u79c0\u5956\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CIMA\u8363\u83b72025"ESG\u5148\u950b60"\u5e74\u5ea6\u793e\u4f1a\u8d23\u4efb\u4f18\u79c0\u5956 - Money Compass CN\" \/>\n<meta property=\"og:description\" content=\"\u2014\u2014\u4ee5\u4e13\u4e1a\u7cbe\u795e\u8df5\u884c\u957f\u671f\u4e3b\u4e49\uff1aCIMA\u51ed\u53ef\u6301\u7eed\u6559\u80b2\u5b9e\u8df5\u83b7\u8bc4ESG\u5148\u950b \u4e0a\u6d772025\u5e7412\u670816\u65e5 \/\u7f8e\u901a\u793e\/ — 12\u670816\u65e5\uff0c\u7531\u4e0a\u6d77\u62a5\u4e1a\u96c6\u56e2\uff5c\u754c\u9762\u65b0\u95fb\u53d1\u8d77\u76842025\u5e74\u5ea6”ESG\u5148\u950b60″\u8bc4\u9009\u7ed3\u679c\u5728\u754c\u9762\u8d22\u7ecf\u5e74\u4f1a\u4e0a\u6b63\u5f0f\u63ed\u6653\u3002\u82f1\u56fd\u7687\u5bb6\u7279\u8bb8\u7ba1\u7406\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff08CIMA\uff09\u4e0a\u6d77\u4ee3\u8868\u5904\u51ed\u501f\u957f\u671f\u63a8\u52a8\u8d22\u4f1a\u4eba\u624d\u53ef\u6301\u7eed\u53d1\u5c55\u3001\u8df5\u884c\u6559\u80b2\u516c\u5e73\u7684\u7cfb\u5217\u516c\u76ca\u9879\u76ee\uff0c\u8363\u83b7”2025 ESG\u5148\u950b60\u5e74\u5ea6\u793e\u4f1a\u8d23\u4efb\u4f18\u79c0\u5956”\u3002 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“ESG\u5148\u950b60″\u8bc4\u9009\u81ea2021\u5e74\u542f\u52a8\uff0c\u81f3\u4eca\u5df2\u8fde\u7eed\u4e3e\u529e\u4e94\u5c4a\u3002\u672c\u5c4a\u8bc4\u9009\u5386\u65f6\u4e94\u4e2a\u591a\u6708\uff0c\u8986\u76d6\u8d8530\u4e2a\u884c\u4e1a\u3001\u8fd1600\u5bb6\u4f01\u4e1a\uff0c\u65e8\u5728\u8868\u5f70\u5728\u7ecf\u6d4e\u6548\u80fd\u4e0e\u793e\u4f1a\u8d23\u4efb\u65b9\u9762\u8868\u73b0\u5353\u8d8a\u7684\u673a\u6784\u4e0e\u4e2a\u4eba\u3002CIMA\u6b64\u6b21\u83b7\u5956\uff0c\u6b63\u662f\u5bf9\u5176\u5728\u53ef\u6301\u7eed\u6559\u80b2\u4e0e\u793e\u4f1a\u8d4b\u80fd\u9886\u57df\u957f\u671f\u6df1\u8015\u3001\u8d21\u732e\u5353\u8457\u7684\u6743\u5a01\u8ba4\u53ef\u3002\u622a\u81f3\u76ee\u524d\uff0cCIMA\u5728\u534e\u516c\u76ca\u6559\u80b2\u9879\u76ee\u5df2\u7d2f\u8ba1\u89e6\u8fbe\u8d8516\u4e07\u540d\u5927\u5b66\u751f\uff0c\u4e0e\u5168\u56fd60\u4f59\u6240\u9ad8\u6821\u5efa\u7acb\u6df1\u5ea6\u5408\u4f5c\uff0c\u5e76\u83b7\u5f97\u4e86\u817e\u8baf\u3001\u767e\u5ea6\u3001\u5feb\u624b\u3001\u53ef\u53e3\u53ef\u4e50\u7b49\u4f18\u79c0\u4f01\u4e1a\u7684\u652f\u6301\uff0c\u6784\u5efa\u4e86”\u4ee5\u8d5b\u4fc3\u5b66\u3001\u4ee5\u5956\u52a9\u56f0\u3001\u4ee5\u94fe\u80b2\u4eba”\u7684\u8d4b\u80fd\u751f\u6001\uff0c\u6210\u4e3a\u4e2d\u56fd\u8d22\u52a1\u4e0e\u91d1\u878d\u6559\u80b2\u9886\u57df\u5177\u6709\u5e7f\u6cdb\u5f71\u54cd\u529b\u7684\u6807\u6746\u6027\u5b9e\u8df5\u3002 AICPA & CIMA\u56fd\u9645\u6ce8\u518c\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u516c\u4f1a\u5317\u4e9a\u533a\u603b\u88c1\u674e\u9896\u5973\u58eb (FCMA, CGMA)\u4ee3\u8868CIMA\u4e0a\u6d77\u4ee3\u8868\u5904\u9886\u5956\uff0c\u5e76\u8868\u793a\uff1a“\u771f\u6b63\u7684\u4e13\u4e1a\u7cbe\u795e\uff0c\u4e0d\u4ec5\u4f53\u73b0\u5728\u5546\u4e1a\u6210\u5c31\uff0c\u66f4\u4f53\u73b0\u5728\u5bf9\u672a\u6765\u7684\u8d23\u4efb\u62c5\u5f53\u3002\u8fd9\u4efd\u8363\u8a89\u79bb\u4e0d\u5f00\u4f17\u591a\u4f19\u4f34\u7684\u5e76\u80a9\u540c\u884c\u2014\u2014\u5c24\u5176\u8981\u611f\u8c22\u6211\u4eec\u7684\u957f\u671f\u91cd\u8981\u6218\u7565\u4f19\u4f34\u817e\u8baf\uff0c\u4e0d\u4ec5\u7ed9\u4e88\u9879\u76ee\u957f\u671f\u7684\u652f\u6301\uff0c\u66f4\u7cbe\u5fc3\u4e3a\u5b66\u5b50\u4eec\u63d0\u4f9b\u5b9d\u8d35\u7684\u5de5\u4f5c\u5b9e\u4e60\u673a\u4f1a\uff0c\u4e3a\u4ed6\u4eec\u642d\u5efa\u8d77\u4ece\u6821\u56ed\u5230\u804c\u573a\u7684\u6865\u6881\uff1b\u540c\u65f6\uff0c\u767e\u5ea6\u3001\u5feb\u624b\u3001\u53ef\u53e3\u53ef\u4e50\u3001\u5fb7\u52e4\u3001\u5b89\u6c38\u5b66\u9662\u3001\u8d1d\u5c14\u5bbe\u3001\u65b0\u4e16\u754c\u53d1\u5c55\u7b49\u516c\u53f8\u4e5f\u7ed9\u4e88\u4e86\u4e0d\u540c\u7a0b\u5ea6\u7684\u8d44\u91d1\u652f\u6301\u4e0e\u5176\u4ed6\u5f62\u5f0f\u7684\u52a9\u529b\uff0c\u6b63\u662f\u8fd9\u79cd\u2018\u516c\u76ca\u00a0+\u00a0\u4ea7\u4e1a\u00a0+\u00a0\u6559\u80b2’\u7684\u534f\u540c\u529b\u91cf\uff0c\u8ba9\u6211\u4eec\u7684\u53ef\u6301\u7eed\u6559\u80b2\u5b9e\u8df5\u8d70\u5f97\u66f4\u8fdc\u3002CIMA\u575a\u4fe1\uff0c\u8d4b\u80fd\u9752\u5e74\u5c31\u662f\u6295\u8d44\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u672a\u6765\u3002\u6559\u80b2\u7684\u529b\u91cf\u7edd\u975e\u77ed\u6682\u57f9\u8bad\uff0c\u800c\u662f\u80fd\u591f\u6539\u53d8\u4e2a\u4f53\u547d\u8fd0\u3001\u63a8\u52a8\u793e\u4f1a\u8fdb\u6b65\u7684\u6839\u672c\u52a8\u529b\u3002” 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