強制揭露高薪董事酬金
International financial consultant Paul Shelton wrote a detailed exploration of the August 2023 amendments made by the Financial Supervisory Commission to the country’s guidelines for the “mandatory disclosure of individual director compensation” of both listed companies and those traded over-the-counter within Taiwan.
國際金融顧問保羅·謝爾頓撰文詳細探討了金管會於2023年8月對台灣上市、上櫃公司「強制揭露個別董監酬金」準則所做的修法。
exploration(n.)探索、探討space exploration探索外太空the exploration (=search) for new sources of energy探索新能源Financial Supervisory Commission金融監督管理委員會(FSC)guideline(n.)指導方針;指導原則;準則mandatory(adj.)強制的a mandatory drugs test強制性藥檢compensate(v.)給予報酬compensation(n.)報酬listed companies上市公司over-the-counter場外交易;櫃檯交易
Published in Euroview on Aug. 23, 2023, Shelton’s article focuses on not only the motives for and details of the changes but also the potential effects they may have on Taiwan’s growing wage inequality.
這篇文章於2023年8月23日發表在歐洲在台商務協會的刊物《Euroview》，內容不僅聚焦於修法的動機和細節，還探討了修法對台灣日益嚴重的薪資不平等問題可能產生的影響。
not only…but also…不僅…而且…motive(n.)動機a motive for his murder他殺人的動機have an effect on…為～帶來影響
According to Shelton, while most workers in Taiwan experience nominal wage growth each year, real wages are shrinking due to inflation.
根據謝爾頓的說法，雖然台灣大多數勞工的名義工資每年都有增長，但實際工資卻因為通膨在萎縮。
while(conj.)雖然nominal wage名義工資nominal(adj.)名義上的;有名無實的nominal head of state名義國家元首shrink-shrank-shrunk (shrunken)縮水a sweater that shrank in the wash一件縮水的毛衣inflation(n.)通貨膨脹deflation(n.)通貨緊縮
Consequently, workers may see salary increases that are not keeping up with the effects of inflation.
因此，勞工的薪資增長可能無法跟上通膨的影響。
keep up with趕上;追上=keep pace with
Shelton notes that as a means of addressing this plight of workers and the wider societal impacts of income inequality, the FSC decided to expand the county’s “fat cat” rules to require a higher number of listed and OTC companies to publicly “disclose the remuneration of their well-compensated directors.”
謝爾頓指出，為了解決勞工的困境以及收入不平等所造成的廣泛社會影響，金管會決定擴大台灣的「肥貓」條款，要求更多上市、上櫃公司公開「揭露高薪董事的酬金」。
as a means of V-ing作為…的方法或手段=as a way to VRplight(n.)困境=predicamentthe plight of the refugees難民的困境the plight of endangered species瀕危物種的困境disclose(v.)揭露=revealremuneration(n.)酬報;所給的酬勞well-compensated薪酬豐厚的=handsomely paidhigh-paid高薪的
As outlined by Shelton, the FSC has added two new criteria to a few of Taiwan’s guidelines for company reporting requirements.
如謝爾頓所述，金管會在台灣公司的申報要求準則中新增了兩項標準。
as(準關代)正如同criterion(n.)(作出評判、決定或處理的)標準;準則(複數為criteria)the criterion for selecting scholarship candidates遴選獎學金候選人的標準
While financial specifics differ for each, the first new criterion makes it mandatory for listed companies that “are making profits but not raising the salaries of their frontline workers” to report the compensation amounts of management.
雖然每項標準的財務具體內容有所不同，但第一項新標準強制要求「獲利但未提高一線員工薪資」的上市公司申報管理層的酬金金額。
specific(n.)(恆複)詳情;細節=exact detailsit=虛受詞frontline workers一線員工
Meanwhile, “companies experiencing profit decline” while increasing directors’ salaries also need to report the same information.
同時，「獲利衰退的公司」提高董事酬金也需申報相同的資訊。
meanwhile(adv.)同時=in the meantime=at the same timedecline(n.)下滑=fall=drop=decrease
An additional revised criterion requires companies in the “lowest 35% of corporate governance evaluation…to disclose the remuneration of their well-compensated directors.”
另一項修訂標準則要求「公司治理評鑑處於最低35%」的公司「公開高薪董事的酬金」。
corporate governance evaluation公司治理評鑑
Despite these efforts to improve business transparency, Shelton notes that these amendments, in and of themselves, will likely not be enough to effect real change, especially given the huge number of small and medium enterprises in Taiwan not governed by the updated disclosure guidelines.
儘管有這些改善企業透明度的努力，謝爾頓指出，這些修法本身可能不足以帶來真正的改變，尤其是考慮到台灣有大量的中小型企業不受修訂後的揭露準則所規範。
despite(prep.)儘管=in spite ofin and of oneself本身、單獨地effect real change實現真正的變革given(prep.)有鑑於;考量到=considering=in view of=in light ofsmall and medium enterprises中小企業
As such, Shelton concludes that action within Taiwan, such as raising the minimum wage, may be a more effective course of action in addressing inequality.
因此，謝爾頓的結論是，台灣內部的措施，如提高最低工資，可能是更有效的解決不平等問題的途徑。
as such因此=therefore=thusaction(n.)措施=measureraise the minimum wage提高最低工資course of action行動方針;做法