DSpace community: 風險管理與保險學系

壽險業企業形象、服務品質與顧客滿意度對購買意願之影響

Mon, 11 May 2026 04:05:11 GMT

title: 壽險業企業形象、服務品質與顧客滿意度對購買意願之影響 abstract: 台灣過去二十年積極發展壽險業務，直至今日，壽險業在金融機構具有舉足輕重的地位。然而面對外在環境的改變，以及金融市場變化迅速，壽險公司如何在百家爭鳴的市場中脫穎而出並吸引消費者的目光？本研究針對壽險業企業形象、服務品質與顧客滿意度對購買意願之影響進行探究。本研究藉由371份十八歲以上消費者之有效問卷進行研究分析。本研究透過複迴歸分析以檢定研究假說。研究結果顯示：(1)壽險業企業形象對顧客滿意度與購買意願有顯著正向影響。(2)壽險業服務品質對顧客滿意度與購買意願亦有顯著正向影響。(3)顧客滿意度分別在壽險業企業形象、服務品質對購買意願具有部份中介影響效果。本研究結果有助於壽險業者加強競爭優勢，並提供壽險業者制定顧客關係管理和增進消費者購買意願相關策略之參考。

The Effects of Taiwan's DRGs-Based Payment System on the Private Health Insurance Market

Thu, 30 Apr 2026 04:05:33 GMT

title: The Effects of Taiwan's DRGs-Based Payment System on the Private Health Insurance Market

Representation, Medical Examination, and the Effectiveness of Underwriting: Evidence from A Life and Health Insurance Company

Thu, 30 Apr 2026 04:05:28 GMT

title: Representation, Medical Examination, and the Effectiveness of Underwriting: Evidence from A Life and Health Insurance Company abstract: This study examines whether underwriting methods—representation, medical examination, extra premiums, and coverage—effectively mitigate adverse selection using data from an insurance company. Regarding representation, we focus on statements disclosing pre-existing medical conditions. Our findings show that for insured individuals with claims, claim costs are higher for those with pre-existing conditions or who require medical examinations. These individuals are also charged extra premiums. However, their loss ratios do not significantly differ from those without pre-existing conditions or medical examination requirements, possibly due to extra premiums. A quasi-difference-in-differences (DID) analysis confirms that extra premiums significantly lower the loss ratio of high-risk insureds, indicating that extra premiums serve as an effective underwriting mechanism. Lastly, insured individuals with pre-existing conditions receive lower coverage than those without, a finding that contrasts with existing literature. Finally, using the method introduced by Chiappori and Salanie (2000), we find a statistically significant positive correlation between the residuals of coverage and claim costs (loss ratio), suggesting strong evidence of adverse selection. Overall, the evidence suggests that underwriting effectively mitigates adverse selection.

當事人於訴訟時所為主張與調解時不同之效力

Fri, 27 Mar 2026 06:18:53 GMT

title: 當事人於訴訟時所為主張與調解時不同之效力

從美國心理資訊隱私保護法制探討我國相關法制未來應有之發展(電子版)

Fri, 27 Mar 2026 06:18:48 GMT

title: 從美國心理資訊隱私保護法制探討我國相關法制未來應有之發展(電子版)

氣候相關財務揭露(TCFD)年鑑. 2024

Fri, 13 Mar 2026 04:08:07 GMT

title: 氣候相關財務揭露(TCFD)年鑑. 2024 abstract: 政治大學企業永續管理研究中心，為促使銀行與保險業重視氣候相關財務揭露，推動一般實體產業積極面對氣候變遷與減碳淨零議題，特辦理本國銀行與保險業氣候相關財務揭露（TCFD）報告書評鑑。為保存並分享評鑑工作成果，將評鑑過程獲得之寶貴資料與經驗彙集成冊出版。

The role of affiliates' external financing and risk-taking in internal capital markets: Evidence from U.S. nonlife insurance groups

Tue, 10 Mar 2026 04:05:46 GMT

title: The role of affiliates' external financing and risk-taking in internal capital markets: Evidence from U.S. nonlife insurance groups abstract: This study explores how groups source financial support to inadequately capitalized members without compromising group-wide solvency in US nonlife insurance sector. By examining the mediating roles of affiliates' financial decisions on the effect of focal firms' inadequate capitalization on internal capital transfers (ICTs), we discover that affiliates raise external capital in response to focal firms' inadequate capitalization, and affiliates’ increased financial positions via external financing translate into ICTs to focal firms. In conclusion, the present study reveals that affiliates with better financial positions and access to external financing actively source financial resources through external capital issuance in group-wide solvency management.

Healthcare utilization and health status among the Taiwanese adult population during the COVID-19

Thu, 26 Feb 2026 04:08:43 GMT

title: Healthcare utilization and health status among the Taiwanese adult population during the COVID-19

Natural Hedging on Overseas Investment of Insurance Companies: Application of Copula Functions between Interest Rate and Exchange Rate

Thu, 26 Feb 2026 04:08:40 GMT

title: Natural Hedging on Overseas Investment of Insurance Companies: Application of Copula Functions between Interest Rate and Exchange Rate

Family Ownership, Board Governance, and Firms’ Voluntary ESG Disclosure: Evidence from Taiwan

Thu, 26 Feb 2026 04:08:37 GMT

title: Family Ownership, Board Governance, and Firms’ Voluntary ESG Disclosure: Evidence from Taiwan

Predictive models for type 2 diabetes mellitus in han Chinese with insights into cross-population applicability and demographic specific risk factors

Thu, 26 Feb 2026 04:05:55 GMT

title: Predictive models for type 2 diabetes mellitus in han Chinese with insights into cross-population applicability and demographic specific risk factors abstract: Backgruound: The rising global incidence of type 2 diabetes mellitus (T2DM) underscores the need for predictive models that enhance early detection and prevention across diverse populations. This study aimed to identify predictors of incident T2DM within a Han Chinese population, assess their impact across various age and sex demographics, and explore their applicability to European populations. Methods: Using data from about 65,000 participants in the Taiwan Biobank (TWB), we developed a predictive model, achieving an area under the receiver operating characteristic curve of 90.58%. Key predictors were identified through LASSO regression within the TWB cohort and validated using over 4 million records from Taiwan's Adult Preventive Healthcare Services (APHS) program and the UK Biobank (UKB). Results: Our analysis highlighted 13 significant predictors, including established factors like glycosylated hemoglobin (HbA1c) and blood glucose levels, and less conventionally considered variables such as peak expiratory flow. Notable differences in the effects of HbA1c levels and polygenic risk scores between the TWB and UKB cohorts were observed. Additionally, age and sex-specific impacts of these predictors, detailed through APHS data, revealed significant variances; for instance, waist circumference and diagnosed mixed hyperlipidemia showed greater impacts in younger females than in males, while effects remained uniform across male age groups. Conclusion: Our findings offer novel insights into the diagnosis and management of diabetes for the Han Chinese and potentially for broader East Asian populations, highlighting the importance of ethnic and demographic diversity in developing predictive models for early detection and personalized intervention strategies.

保險科技使用意願之研究

Tue, 24 Feb 2026 04:05:41 GMT

title: 保險科技使用意願之研究

內外控人格特質、公平待客原則對理賠人員決策的影響

Tue, 24 Feb 2026 04:05:37 GMT

title: 內外控人格特質、公平待客原則對理賠人員決策的影響

從中國監管制度變化探討保險公司銀保業務影響與趨勢-以C保險公司為例

Tue, 24 Feb 2026 04:05:33 GMT

title: 從中國監管制度變化探討保險公司銀保業務影響與趨勢-以C保險公司為例

類全委投資型保單之研究

Tue, 24 Feb 2026 04:05:28 GMT

title: 類全委投資型保單之研究

TCFD Compliance and Decarbonization Practices: Evidence From Taiwan's Financial Institutions

Tue, 23 Dec 2025 04:05:33 GMT

title: TCFD Compliance and Decarbonization Practices: Evidence From Taiwan's Financial Institutions abstract: Using Taiwan's unique Task Force on Climate-Related Financial Disclosures (TCFD) compliance dataset on 80 financial institutions compiled based on a content analysis methodology, we find that financial firms' extent of decarbonization practices positively affects TCFD compliance, suggesting that firms with more substantive decarbonization commitments provide more robust climate- related financial disclosures, effectively articulating their efforts and commitments to stakeholders. Moreover, enhanced TCFD compliance positively influences firms' decarbonization practices in terms of Science Based Targets initiative (SBTi) participation, Scope 3 emissions disclosure, and reduced Scope 1 and 2 emissions intensity. We attribute the positive relationship between TCFD compliance and decarbonization practices to heightened stakeholder scrutiny under Taiwan's mandatory disclo- sure regime. By increasing public awareness of firms' disclosure and decarbonization practices, TCFD compliance is likely to be a genuine indicator of decarbonization commitments. Our findings offer insights for other emerging markets considering the adoption of mandatory climate- related financial disclosure.

體驗行銷與顧客滿意度對投保意願之影響－以保險店鋪為例

Tue, 16 Dec 2025 04:05:36 GMT

title: 體驗行銷與顧客滿意度對投保意願之影響－以保險店鋪為例

退休再就業與退休後兼職保險業務員意向之研究

Fri, 21 Nov 2025 04:05:22 GMT

title: 退休再就業與退休後兼職保險業務員意向之研究

Tournament incentives and reserve management

Tue, 18 Nov 2025 04:05:48 GMT

title: Tournament incentives and reserve management abstract: This paper examines the impact of internal tournament incentives on reserve management within the property-liability insurance industry. We find a positive relationship between internal tournament incentives and reserve errors, suggesting that a larger tournament prize is associated with more conservative loss-reserve management. In contrast to the literature on nonfinancial firms, we do not observe a positive association between tournament incentives and risk-taking behavior or performance. The overall evidence indicates that vice presidents participating in internal tournaments prioritize strong financial health over performance. Moreover, the positive effect of tournament incentives on conservative reserve management is more pronounced for insurers with more volatile returns and a higher ratio of claim loss reserves to total liabilities. This effect attenuates for larger insurers, those underwriting long-tail lines, and those operating in less competitive environments. Our findings also suggest that the Sarbanes–Oxley Act significantly influences executives' reserve behavior. Finally, we show that stronger board monitoring is associated with more conservative reserve practices in internal tournaments.

A Performance Index Consistent with Fractional-order Stochastic Dominance

Tue, 18 Nov 2025 04:05:43 GMT

title: A Performance Index Consistent with Fractional-order Stochastic Dominance abstract: We propose a performance index for ranking risky projects, termed the fractional-order Omega. The proposed index is consistent with the fractional-order stochastic dominance in between the first- and the second-order stochastic dominance, and bridges the traditional Omega and the second-order Omega. To illustrate its empirical applicability, we utilize the index to develop a market timing strategy. Empirical results show that the market timing strategy, which aims to maximize the fractional-order Omega ex ante, generally performs well ex post.

數位時代下勞工資訊隱私權保護之研究

Thu, 02 Oct 2025 04:06:23 GMT

title: 數位時代下勞工資訊隱私權保護之研究 abstract: 全球進入工業4.0後，AI人工智慧、大數據的蓬勃發展，對勞工資訊隱私權帶來新的挑戰，國際間對於尊嚴勞動以及個人資訊保護的重視，勞工資訊私權的議題逐漸受到關注，我國未來應如何保護勞工資訊隱私權實有探究之必要。本案探討科技發展對勞工資訊隱私權之影響，並透過蒐集與比較國內外有關勞工資訊隱私權保護規範及相關資料，就我國未來政策方向及作法提供建議。
description: 計畫編號：ILOSH110-R305

零工經濟下各國「類勞工」法制之研究

Thu, 02 Oct 2025 04:06:20 GMT

title: 零工經濟下各國「類勞工」法制之研究 abstract: 隨著新興產業發展及行動科技普及，勞工生活型態及勞動關係均產生劇烈變化，生活與工作之界線逐漸模糊，僱傭與承攬之認定也更加困難。究竟這類新型態產業下之工作者，應被認定為「自營作業者」(承攬者)須自行承擔業務風險，或是「勞工」(受僱者)而受到勞動法令之適度保護，常引發社會輿論的廣泛討論。為因應新經濟模式所帶來的勞動關係影響與衝擊，有部分國家(如德國、義大利及西班牙等)在法制上試圖從「僱傭關係」與「承攬關係」之間取得平衡，採所謂「類勞工」(Employees-likes)或稱「中間類型勞動者」(Intermediate category worker)途徑，提供這類型工作者適當保護。本研究目的為研析各國目前「類勞工」制度之發展趨勢及相關實務經驗，並評估我國採行此途徑以保障零工經濟勞動者權益之優缺點，以及可能遭遇之困境與問題。研究方法包含文獻分析、國際比較、深度訪談及焦點座談等方式，先透過蒐集各國「類勞工」之相關文獻與案例進行分析，掌握各國「類勞工」發展之現況及趨勢，並輔以深度訪談及公民論壇深入探討我國勞雇關係現況及爭議問題，再透過國際比較與我國法制現況進行研析，歸納整理出我國採行「類勞工」途徑保障勞動者權益之政策分析。本計畫預期產生下列成果： (一)蒐集彙整並分析德國、西班牙、義大利、加拿大、澳洲及美國等各國「類勞工」法制發展及實務經驗等文獻資料。 (二)透過深度訪談及公民論壇等方式，深入探討零工經濟下，我國勞雇關係現況及爭議問題，充分掌握「類勞工」之發展趨勢及脈動，聚焦重要議題廣泛探討及凝聚共識，並就我國採行此種途徑保障勞動者權益之可行性蒐集相關政策建議。
description: 計畫編號：ILOSH110-R302

永續保險及行銷人才培育實務學程

Thu, 02 Oct 2025 04:06:17 GMT

title: 永續保險及行銷人才培育實務學程 description: 研究期間：2023年7月1日至2024年8月31日

NAIC保險業氣候風險揭露調查之介紹與啟示

Wed, 01 Oct 2025 04:06:51 GMT

title: NAIC保險業氣候風險揭露調查之介紹與啟示

歐盟氣候相關資訊報導指引介紹及保險業之具體揭露

Wed, 01 Oct 2025 04:06:45 GMT

title: 歐盟氣候相關資訊報導指引介紹及保險業之具體揭露

Balancing Protection and Autonomy: The Development of Regulations on Protecting Female Seafarers under the Seafarer Act of Taiwan

Thu, 25 Sep 2025 04:05:36 GMT

title: Balancing Protection and Autonomy: The Development of Regulations on Protecting Female Seafarers under the Seafarer Act of Taiwan

Reflections on the Scope of Labor Law- Protection of Platform Workers.

Thu, 25 Sep 2025 04:05:33 GMT

title: Reflections on the Scope of Labor Law- Protection of Platform Workers.

Corporate Culture and Employment Discrimination— A Comparison between the U.S and Taiwan.

Thu, 25 Sep 2025 04:05:30 GMT

title: Corporate Culture and Employment Discrimination— A Comparison between the U.S and Taiwan.

Discrimination Based on Physical Appearance; Good Looks and Body Type, US and Taiwan.

Thu, 25 Sep 2025 04:05:26 GMT

title: Discrimination Based on Physical Appearance; Good Looks and Body Type, US and Taiwan.

A Research on the Legal Issues Related to Employment Tests.

Thu, 25 Sep 2025 04:05:22 GMT

title: A Research on the Legal Issues Related to Employment Tests. abstract: With the advance of science and technology, different types of tests are widely applied to the selection procedure by the employers, relevant issues become more and more prevalent. To clarify the legal issues about the usage of tests in the workplace, this article will introduce the practice of the laws respectively in the US, the UK, and Taiwan, analysing the similarities and differences among them, and come up with the proper way to deal with the issues regarding tests. As we all know, human resources are the most important asset of the enterprise. To make sure the job applicants or the employees have sufficient competence to complete the tasks and are able to make the most profits for companies, a large number of employers would implement the tests to find out the characteristics, health condition and competence of them so that the best employment decisions can be made. There is nothing to be blamed that the employers pursuit the best profits, whilst in the selection process the employers probably discover the innate and unchangeable defects of the applicants or the employees, and take further adverse action against them, which can lead to a chain of issues concerning employment discrimination and privacy. In the US, the implementation of employment tests doesn’t necessarily constitute discrimination even if the employer obtain the personal information of the applicants or the employees through tests. Under the anti-discrimination laws, the action of the employers will not be able to be seen as employment discrimination unless the applicants or the employees suffer adverse treatment after taking the tests. The American with Disability Act, in substance, has its name of anti-discrimination law, also has the function of indirectly protecting workplace privacy. Even though the employers are allowed to conduct the employment tests, they cannot take any adverse action against the employees, except for the special conditions set by the law. In contrast, relevant laws in the UK focus on protecting personal privacy, which means tests done by employers will be treated as the privacy issues. Once the employer collect information from the applicants or the employees without following the requirements of relevant laws, he or she might constitute infringement of the workplace privacy. The Data Protection Act and the Employment Practice Code put the limitation on employers’ rights to gather those information they need from the applicants or the employees, especially information which can be categorized as what is so-called “sensitive data”. Upon collecting, processing or using the personal information of employees through the tests, the employers are asked to make sure they meet one or more requirements before performing the tests. Also, the sensitive data can be obtained only if the employers meet at least one special requirement, which has the stricter limitation. On top of that, the eight principles regulated in the Data Protection Act play an important role in workplace privacy protection. The employers who would like to gather information of the employees must follow all the principles. Even employers who can legally implement the tests to acquire the information from the applicants or the employees, also need to ensure the information being processed properly and have no adverse effects on the applicants or the employees. In Taiwan, tests in the workplace would be regarded as the privacy issues in principle. Currently, Article 5(2) of Employment Service Act and the Article 1-1 of the Enforcement Rules of Employment Service Act are the mainly relevant laws which regulate employment tests. Also, the Personal Information Protection Act in Taiwan covers the issues about collecting, processing and using the personal information. Furthermore, there are also some laws set from the perspective of anti-discrimination, which are beneficial to the establishment of the laws concerning employment tests in Taiwan. After further analysis of different legal systems in the US, the UK and Taiwan, it’s clear to discover the issued treated in different way in different legal systems. As the employment tests are used widely and frequently, the concern for the issues arise, the article suggests that the dual system avoiding employment discrimination and protecting the workplace privacy should be established without overlap. Also, the laws must be flexible, adjustable and in line with the social development.

Comprehensive Drivers of Claims Automation in Private Health Insurance

Tue, 23 Sep 2025 04:07:34 GMT

title: Comprehensive Drivers of Claims Automation in Private Health Insurance

Valuation Effects of Winner-Picking and Coinsurance Internal Capital Allocation Practices, and the Contingent Role of Corporate Control

Tue, 23 Sep 2025 04:07:31 GMT

title: Valuation Effects of Winner-Picking and Coinsurance Internal Capital Allocation Practices, and the Contingent Role of Corporate Control abstract: By analyzing the sample of non-financial firms in Taiwan, this study reveals that both winner-picking and coinsurance internal capital allocation practices increase firms’ valuation. Moreover, among top-performing firms, corporate control strengthens the value-enhancing effect of winner-picking practice as controlling shareholders are more incentivized to use their power to direct the internal capital to boost firm value and their private benefits. On the contrary, among poorly-performing firms, the positive effect of coinsurance practice on firm value is pronounced only when corporate control level is low. As controlling shareholders are unlikely to benefit from poorly-performing firms’ operations, the entrenchment concern arising from increased corporate control may lead to the misuse of internal capital, and thus weakened the value-enhancing effect of coinsurance practice. Collectively, our study documents the valuation effects of internal capital allocation practices, and the divergent contingent role of controlling shareholders’ corporate control over firms regarding these allocation practices.

Roles of ownership structure and investment opportunities in directing internal capital allocation within groups

Tue, 23 Sep 2025 04:05:40 GMT

title: Roles of ownership structure and investment opportunities in directing internal capital allocation within groups abstract: By employing regression analyses on matched samples formed by propensity score matching to investigate the factors driving internal capital allocation decisions, this study reveals a negative relationship between net capital inflows via related-party borrowing and sales, implying that resources within groups are circulated rather than allocated in a unidirectional way. After controlling for net capital inflows via related-party sales (borrowing) and other covariates within each year and industry, we find that the negative relationship between profitability and net capital inflows via related-party borrowing is concentrated among the firms in which controlling shareholders have large ownership and a high level of corporate control in terms of voting rights and board control. These findings suggest that the linkage between controlling shareholders’ private benefits and firms and controlling shareholders’ influence on managerial decisions drives the coinsurance or cross-subsidization function of internal capital markets within groups.

義大利中間類型勞動者保障法制之省思

Mon, 22 Sep 2025 04:06:11 GMT

title: 義大利中間類型勞動者保障法制之省思 abstract: 隨著零工經濟蓬勃發展，零工經濟勞動者之勞動條件漸漸受各界關注，繼而勞動者若未被歸類為勞工，應如何保障其勞動權益之議題亦受到重視。衡諸上開議題在國際社會間已受到廣泛討論，在我國亦成為眾所矚目之焦點。對此，義大利在1973年即於該國民事訴訟法中創設介於「勞工」與「自營作業者」兩者間之中間類型，並將之稱為「持續協調的合作者」(Continuous and Coordinated Collaborators, Co. Co. Co.)，亦即中間類型勞動者，並持續不斷修正相關法制，近年來更直接明文將部分零工經濟勞動者納入保障，該國近半世紀以來之法制發展與實施經驗應具參考價值，對於我國未來建構中間類型勞動者法制，有一定的啟發性。有別於我國著重在勞動者職安衛面向之保障，且設有較為完備之法令，義大利中間類型勞動者法制之保障範圍，除上開訴訟程序之保障外，其規範保障內容尚涵蓋中間類型勞動者得在契約存續中合法暫停履約、在特定時間工作之補償制度、禁止就業歧視、隱私保護、請求訂定書面契約及知悉一切有助於保障其個人權益與安全資訊之權利等；至於集體勞動權益之保護方面，該國集體活動之發展甚為活躍，近年來更簽訂多項團體協約，亦值吾人持續關注。

勞動基準法第 22 條第 2 項但書規定之探討－以制服費負擔為中心

Mon, 22 Sep 2025 04:06:08 GMT

title: 勞動基準法第 22 條第 2 項但書規定之探討－以制服費負擔為中心 abstract: 雇主要求勞工負擔制服費爭議涉及制服成本負擔之合理分配與適法性。在民事法院部分，固有諸多判決採肯定見解，惟亦有判決分自雇主經營成本、勞動從屬性或定型化契約等情，否定此種行為之適法性，見解分歧；行政法院見解相對一致，通常從雇主經營成本之觀點或定型化契約實質審查，否定此種要求之適法性。本文認為雇主並非完全不得要求勞工負擔制服費，惟其應具備法律上正當事由，且須於勞工無異議之情況下，始得為之。

氣候風險揭露與 NAIC 保險業氣候風險揭露調查機制之探討

Mon, 22 Sep 2025 04:06:04 GMT

title: 氣候風險揭露與 NAIC 保險業氣候風險揭露調查機制之探討 abstract: 2000 年美國證券交易委員會（Securities and Exchange Commission，簡稱 SEC）即要求保險業提交氣候變遷報導，雖然 SEC 已經發布指導方針，建議上市公司考慮氣候變遷對資產的影響，但是並無強制要求任何具體的揭露。對於保險業，美國有六個州的監理官在 2014 年後要求保險業填寫氣候風險揭露調查，透過調查機制揭露保險業之氣候風險資訊，監理官與其他利害關係人亦可藉由調查作為評估保險業氣候風險揭露績效之出發點，而政策制定者得以經由調查洞察公共政策必要之改變。在全球朝向低碳未來轉型下，本文建議監理上可參採全國保險監理官協會（National Association of Insurance Commission，簡稱 NAIC）實務，建立我國保險業氣候風險揭露調查機制；再者，鼓勵乃至於要求保險業必須實行一定程度之氣候風險資訊揭露。此外，在氣候風險治理揭露、整合氣候風險至企業風險管理架構、於公司投資組合中考慮碳資產風險、與重要的利害關係人互動交流氣候風險等議題上，可以敦促保險業更有效地揭露氣候風險，並進一步強化監理上之氣候風險揭露調查工具。

保險公司氣候相關資訊揭露與TCFD揭露架構整合之探討

Mon, 22 Sep 2025 04:06:00 GMT

title: 保險公司氣候相關資訊揭露與TCFD揭露架構整合之探討 abstract: 本文主要論述歐盟氣候相關資訊報導指引對於保險業之具體指引，該指引納入氣候相關財務揭露工作小組(TCFD)之建議架構，以做為企業遵循歐盟相關法令規定之一致性標準。就保險公司實行氣候風險揭露而言，TCFD領域已整合至歐盟企業社會責任指令(NFRD)，而從監管之角度，保險核心原則(ICPs)亦對應連結TCFD揭露架構，且為國際保險監理官協會(IAIS)所支持。本文探討歐盟非財務資訊如何與氣候相關財務資訊加以整合；同時以保險核心原則公開揭露(ICP 20)為論述之重點，說明TCFD揭露架構與ICPs之參照連結，以做為保險公司實行TCFD架構及氣候相關風險監理之參考。

ISSB氣候相關揭露準則與NAIC氣候風險揭露調查機制之改革-以TCFD核心要素為主

Mon, 22 Sep 2025 04:05:57 GMT

title: ISSB氣候相關揭露準則與NAIC氣候風險揭露調查機制之改革-以TCFD核心要素為主

防疫保險中斷交涉保險人締約過失責任之探討-從最高法院 106 年度台上字第 1362 號民事判決出發

Mon, 22 Sep 2025 04:05:53 GMT

title: 防疫保險中斷交涉保險人締約過失責任之探討-從最高法院 106 年度台上字第 1362 號民事判決出發 abstract: 2022 年第一季國內新冠肺炎疫情發生變化，Omicron 病毒傳染力高且染疫人數暴增，引發民眾搶買防疫保險，進而衍生保險人拒絕訂約之爭議。基本上，財產保險公司銷售的防疫保險屬於一年期健康保險且無保證續保，締約雙方本無法期待契約一定成立，一方自得中斷訂約，各方須承擔自己在契約協商過程中所產生的費用。然而，個案事實若加入其他因素，契約交涉已達其中一方信賴契約即將締結的地步，中斷訂約即有違反誠信之締約責任。當要保人之信賴內容與在當事人處所發生之事實有所出入，因為此項不一致而造成損害，加上保險人先契約義務之違反有過失，則可形成完整的信賴損害，且具保護之必要。在防疫保險拒絕訂約之爭議，經要保人同意附加自動續約附加條款，保險金額並未異動、降低或縮減承保範圍，保險人寄發續保通知且要保人預繳保險費，於到期前完成續保程序且保險金額未異動、降低或縮減承保範圍之案例，保險人之言行舉止使要保人須承擔一定費用支出，引致要保人正當信賴防疫保險即將締結，基於誠信，保險人有通知、警告、保護義務（例如相較於平時，在病毒變異染疫人數暴增且民眾搶買保險時，通知成功完成訂約的機會、警告契約可能無法在足夠的時間內完成），以免要保人遭受損失，義務違反則有信賴賠償責任。

我國受僱者心理資訊隱私權保護法制之研究－美國經驗之啟示

Mon, 22 Sep 2025 04:05:49 GMT

title: 我國受僱者心理資訊隱私權保護法制之研究－美國經驗之啟示 abstract: 受僱者人格特質、性向及是否契合企業文化多為雇主作成僱用決定所重視者，惟其探求受僱者心理資訊時不無侵害受僱者隱私之可能，本文旨在衡平受僱者資訊隱私權與雇主經營需求，探討雇主取得、利用受僱者心理資訊之合法界線。我國固訂有個人資料保護法、就業服務法第五條第二項及同法施行細則第一條之一，惟該等規範未臻完備。衡諸美國透過美國身心障礙人士法（the Americans with Disabilities Act of 1990, ADA）與受僱者測謊保護法（the Employee Polygraph Protection Act of 1988, EPPA），就受僱者心理資訊取得、利用設有周延之程序與實體規範，要件之認定亦較明確，且禁止雇主對受僱者不利對待。本文建議未來宜明定心理資訊之意涵、確明就業所需之認定，並就雇主蒐集受僱者心理資訊之正當程序、書面通知義務及不利對待禁止原則等加以規範。