> For the complete documentation index, see [llms.txt](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://publish.gcaa.org.tw/2025-corporate-sustainability-reporting-tracker/er-guo-ji-yong-xu-zhi-shu-yu-ping-jian-de-fan-piaolji-zhi/er-kua-ping-jian-ji-zhi-zong-he-bi-jiao.md).

# 二、跨評鑑機制綜合比較

以下對各評鑑機制進行更全面性的比較：

表二、四種國際評鑑機制比較

| 評鑑名稱        | MSCI                                           | 標普全球企業永續評鑑                                                | Sustainalytics                | 富時羅素指數                   |
| ----------- | ---------------------------------------------- | --------------------------------------------------------- | ----------------------------- | ------------------------ |
| 核心原則&#xD;   | <ol><li>逐步提升治理面權重</li><li>特別強調「商業倫理」</li></ol> | <ol><li>「治理」與「經濟」並行</li><li>強調外部性與企業價值</li></ol>          | 評估「未被管理的 ESG 風險」              | 曝險度加權（Exposure-weighted） |
| 法遵要求&#xD;   | 環社衝擊、貪污、證券違規與高階主管失職                            | 環社衝擊、犯罪防治、反賄賂、反貪腐                                         | 環社衝擊、商業倫理與賄賂與貪污               | 針對產業特性與公司個案，提高治理面加權      |
| 即時爭議處理&#xD; | ESG Research監控爭議資訊，動態更新評級                      | <ol><li>媒體與利害關係人分析（MSA）</li><li>快速除名（Fast Exit）</li></ol> | 爭議研究（Controversy Ratings）每日監控 | 專家判斷（Expert Judgement）   |
| 除名／撤獎案例     | 福斯汽車「柴油門」導致下放至最低CCC級。                          | 巴西國營石油Petrobrás因貪污醜聞遭除名                                   | Tesla勞動待遇與低碳策略缺失遭剔除           | 英國石油BP墨西哥灣漏油事件遭除名        |


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