隨著國際永續準則委員會（ISSB）於 2023 年發布 IFRS S1 與 S2，永續資訊揭露由自願轉為強制，企業內部控制制度須從財務資訊管控，延伸至永續資訊之蒐集、驗證與揭露。導入工作需要永續、財會、風險管理、法遵與內部稽核等部門共同參與；不同專業背景之成員，對同一套風險評估變革之看法可能不盡相同。這樣的認知落差是否會影響揭露品質，即為本研究欲回答之核心問題。
本研究以代理理論與高階理論為基礎，以問卷調查實際參與導入之專案小組成員，共回收 102 份、有效 84 份（執行端 38 人、監督端 41 人），其中 35 家企業同時取得執行端與監督端之填答，得以比較同一公司內兩端之認知，並以中介效果分析檢驗「機制建置 → 成員認知 → 揭露品質」之影響路徑。
研究獲得三項主要發現。第一，風險評估機制建置得越完整，永續資訊揭露認知品質越高；此關聯十分強勁，機制之建置程度可解釋揭露品質差異之七成以上。第二，機制之影響約有一半係透過成員之風險評估認知傳遞——成員越了解並認同公司之風險評估作法，其所評估之揭露品質越高。第三，出乎意料的是，執行端與監督端之平均認知幾乎沒有差異，兩端之認知落差亦未在機制與品質之間扮演中介角色；由於配對樣本規模有限，此結果屬初步證據，有待後續擴大樣本檢驗。
整體而言，IFRS S1/S2 能否轉化為高品質之揭露，關鍵在於機制之實質建置與成員之認知水準，而非兩端之認知落差。本研究據此建議：企業應在建置制度之同時，投資成員之教育訓練與跨部門溝通；主管機關則可強化情境分析等較弱環節之輔導資源，以促進揭露品質之整體提升。

With the International Sustainability Standards Board issuing IFRS S1 and S2 in 2023, sustainability disclosure has shifted from voluntary to mandatory, and corporate internal control must extend from financial reporting to sustainability information. Implementation is cross-functional, and members of different functions may view the same reform differently; whether such cognitive gaps affect disclosure quality is the core question of this study. Members of IFRS S1/S2 project teams in Taiwanese companies were surveyed. Of 102 questionnaires collected, 84 valid responses were retained (38 implementation, 41 oversight), including 35 firms with responses from both functions, enabling a mediation analysis of the path from mechanism establishment through members’ cognition to perceived disclosure quality. Three findings emerge. First, the more completely a firm establishes its risk assessment mechanisms, the higher its perceived disclosure quality, explaining over seventy percent of the variation. Second, about half of this influence is transmitted through members’ cognition—those who better understand and endorse the firm’s practices evaluate quality more favorably. Third, unexpectedly, the two functions’ average cognition is nearly identical, and the gap between them does not mediate the mechanism–quality relationship; given the limited matched sample, this result is preliminary. Overall, high-quality disclosure rests on substantive mechanisms and members’ cognitive levels rather than on cross-functional gaps.

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