王全三林正芳簡宏明2025-10-282025-10-282024-09https://www.airitilibrary.com/Article/Detail/10196129-N202409240008-00005https://scholars.lib.ntu.edu.tw/handle/123456789/733155zh營建業IFRS永續揭露準則第S1、S2號(下)journal article