全球企业永续发展之现况与趋势ppt课件

1、邁向新世紀的契機 全球企業永續發展之現況與趨勢永續發展之趨勢大綱三重盈餘Triple Bottom LineICC Business Charter for SDThe Global Sullivan Principles生態效益 Eco-efficiency企業環境或永續性報告 CERNew Driver: Financial SectorCBAABC永 續 發 展生態效益 負責的企業家精神經濟成長體制條件 Framework Conditions 不確定性 Uncertainty 管理 Governance金融市場生態平衡社會進步World Business Council for Sus

2、tainable Development The WBCSD is a coalition of 126 international companies from more than 20 sectors of industry operating in 33 countries with a shared commitment to sustainable development. The WBCSD also benefits from a regional network representing 1000 business leaders in developing countries

3、 and countries in transition.wbcsd.ch What are our aims?Business leadership - to be the leading business advocate on issues connected with the environment and sustainable developmentPolicy development - to participate in policy development in order to create a framework that allows business to contr

4、ibute effectively to sustainable developmentBest practice - to demonstrate progress in environmental and resource management in business and to share leading-edge practices among our membersRegional outreach - to contribute through our global network to a sustainable future for developing nationsTHE

5、 REGIONAL NETWORK PROGRAM- BCSDs and Partner Organizations -BCSD Gulf of MexicoBCSD Latin AmericaBCSD MexicoBCSD ArgentinaBCSD VenezuelaBCSD Colombia BCSD Costa RicaBCSD CroatiaBCSD Czech Republic BCSD El Salvador BCSD HondurasBCSD IndonesiaBCSD MalaysiaPhilippine Business for the EnvironmentBCSD Ni

6、geriaIndustrial Environmental Forum of Southern AfricaEnvironment Forum of ZimbabweBCSD ThailandBCSD TaiwanConfederation of Indian IndustryBCSD PolandVernadsky Foundation RussiaBCSD BrazilAPEQUE AlgeriaWBCSDWorld Business Council for Sustainable DevelopmentProgram OverviewClimate & EnergyTrade & Env

7、ironmentSustainability through the MarketCorp. Social ResponsibilitySustainable Water Mgt.Innovation, Technology & Sust. SocietyEco-EfficiencyScenario ApplicationsFoundationREGIONAL NETWORKPROGRAMSustainable Cement IndustryGlobal Mining InitiativeSustainable ForestrySustainable TransportationWBCSDBC

8、SD-Taiwan 任务領域 (Focus Areas) 生態效益 (Eco-Efficiency) 貿易與環境 (Trade and Environment) 氣候變遷與能源 (Climate and Energy) 企業社會責任 (Corporate Social Responsibility) 自然資源 (Nature Resources) 環境本钱會計 (Environmental Cost Accounting) 環境教育與宣導 (Education and Advocacy) 金融業與永續發展 (Financial Sector and SD)Catalyst ICC Busine

9、ss Charter for SD企業永續發展憲章(Business Charter for Sustainable Development)係在1990年11月由國際商業總會(the International Chamber of Commerce, 簡稱ICC)的執行董事會所通過，並於1991出版第一版。之後即由ICC永續發展的任务小組依實際狀況而修訂，目前已被翻譯成超過20種語文之版本，2000修訂版本也已發行。企業永續發展憲章提供全球個別公司或企業組織行動的參考架構，用於輔助環境管理系統。 企業永續發展憲章係在1991年4月於荷蘭陸特丹舉行的第二屆世界工業環境管理會議中正式被提出來，

10、並持續為全球企業界所應用及認可。 此份企業永續發展憲章(Business Charter for Sustainable Development)，其中涵蓋了環境管理的十六條原則，對於企業而言，這是如何追求企業永續發展的一種重要觀點。 Corporate priorityIntegrated managementProcess of improvementEmployee educationPrior assessmentProducts and servicesCustomer adviceFacilities and operationsPrinciples9. Research10. P

11、recautionary approach11. Contractors and suppliers12. Emergency preparedness13. Transfer of technology14. Contributing to the common effort15. Openness to concerns16. Compliance and reporting善盡企業社會責任的綱領：全球性蘇利文原則The Global Sullivan Principles 在國際知名的企業家、慈悲及人權任务者Reverend Leon H. Sullivan博士的多年推動下，終於在199

12、9年2月份正式將適用於企業善盡社會責任的經營綱領全球性蘇利文原則(The Global Sullivan Principles)定案公佈。這是一個由跨國企業為主的中心草擬小組所領導制定的一份指導性文件，該小組成員包括：General Motors Corporation Shell International PetroleumImperial Chemical Industries CECODES-South AmericaProcter & Gamble Owens CorningSun Company HSBC HoldingsTATA Industries Colgate-Palmol

13、ivePfizer發起人Reverend Leon H. Sullivan 博士的背景為： 美國通用汽車公司董事 南非企業發展基金董事 美非顶峰會(African-African Summit)主席 國際教育與自助基金會(International Foundation for Education and Self-Hep, IFESH)主席其多年來推動非洲教育及企業發展，和勞工人權事務不遺餘力，是在國際上甚受政府及企業組織所推崇一位知名人士。 從善盡企業責任來推動國家和地球的永續發展，已是一日愈明顯的趨勢，特別是跨國或多國企業在各國進行投資及商務活動時，如何參與當地的教育、經濟、社會、文化及

14、環境等各領域的正面發展，和改善勞工人權及工安衛條件等，均將是企業普遍會面臨的挑戰。而蘇利文原則將在國際商務活動中被廣泛採用，构成一種共通的投資理念。 環境責任公關金融業要求員工及社區溝通供應鏈要求客戶及大眾壓力環保團體壓力競爭優勢法規要求其他1997 Environmental Annual ReportLG Semicon Co ; Ltd聯合國環境規劃署(UNEP)認為欲製作一份有效的環境報告必須顧及的四個層面管理系統環境政策環境管理系統管理責任法規遵照投入產出清單资料运用能源耗费水的耗费產品影響安康與平安氣體排放污水排放廢棄物處理不测事故回應財務面資訊環保支出補償與回饋與利害關係人的互動

15、員工投資者立法者與管理者產業協會地方社區.分析師對於環境績效年報看法 投資界代表異口同聲地表示，他們對於內容過多 的環境報告並不感興趣，最少限制在二頁以內，且須易於瞭解，故他們建議內容應包含以下各項。對於公司業務的關鍵性環境議題為何？目前的議題為何，且公司預期未來這些議題會如何演變？對於公司影響最大的法規上之演變為何？公司如何因應上述問題？公司為何已获得解決上述問題的最正确定位？為何這些因應之道有助於公司及股東？為何這些因應之道能打造一個好公司？為何這些因應之道不會對本钱投入產生不利影響？1 一項結合產業與金融業且為期 二年的研讨報告再度証實:環保績效可提高股東價值的事實，結果顯示超越環保法規

16、及開發環保產品的企業，均可提高股利(EPS)及獲利率。2 KPMG公司表示，愈來愈多的跨國集團，積極藉由改善環境績效來尋求利潤，製作環境年報的公司已逐漸添加。19993 KPMG與阿姆斯特丹大學最新的研讨報告顯示，以Fortune 250大企業及11個先進國家前100大企業為對象的調查顯示，製作環境年報的比例為24%，較1996年的19%，以及1993年的13%提高了不少。 調查亦顯示，重視環境績效的公司過去10年來，股價成長了510%，此能够係導因於更好的企業管理。19994 KPMG與阿姆斯特丹大學最新的研讨報告顯示調查的對象中，非金融業之公司有44%發行環境績效年報，而有15%的金融業已

17、發行環境年報。除美國外，各國發行環境年報的公司均有添加之趨勢。KPMG認為法規要求與否係主要缘由之一。1999根據許多研讨顯示，在環保與社會公益上表現傑出的企業，投資報酬率均優於市場平均值。以過去5年的數據來看，道瓊永續性投資指數較傳統指數高出5.5%，但風險僅添加1%。5 今年9月初，道瓊(Dow Jones)與永續資產管理公司(Sustainable Asset Management,SAM)正式推出道瓊永續性群組指數(The Dow Jones Sustainability Group Index, DJSGI)。1999道瓊永續性指數5個永續性評估準則根本架構科技：產品與勞務的提供，係

18、基於長期能有效利用資 源，並符合經濟效益的創新科技。管理：管理責任、組織的才干、公司文化及與利益相關人的關係均採取高標準。股東：股東可預見健全的投資報酬率、有長期經濟成長的潛力、生產力提昇、高度全球競爭力及對智慧資產有貢獻。產業：公司能藉由行動示範與公開其績效，引導其產業邁向永續發展。社會：對社會變遷、人口變化、社會文化改變以及長期性與持續性地的教育需求，做出適當且即時的回應。 1999DJSGI Rating StandardsEnvironmentEconomyEquity (everyone)Triple Bottom Line BS 7799 (IT security) ISO 900

19、1 ECGN, IFAC (corporate governance) ILO Standards (human rights) SA 8000 CERES Amnesty International OHSAS 18001 Fair Trade Federation GRI 92/241 EEC & Directive 96/34/EC Industry specific standardsDJSGI EMAS UNEP Top 50 (reporting) ISO 14000 BS7750 (EMS) CERES-GRI ISO Guide 64 (product) CEFIC (chem

20、ical industry) GEMI (performance measurement metrics) WBCSD ( Eco-efficiency indicator) Industry specific standards20006 銀行業之生態貸款逐漸生根發芽 西歐各主要工業國家所發展出來的生態貸款(Eco-loans)已由地區性的銀行擴及至全國性甚至世界性的銀行集團，同時也已帶領美國與亞洲各主要工業國銀行界同起效尤。包括荷蘭的ING銀行、英國的National Westminister銀行(Natwest)，以及日本的Sumitomo銀行均已朝向生態借貸的市場邁進。所謂生態貸款意即

21、銀行業界提供較優厚之借貸條件給予有關環境保護以及資源回收之工程或計畫，包括風力發電，土壤整治或資源工廠的建造計等。更小規模的業務，諸如協助從事有機產品的農夫購田，或家戶裝太陽能設施等之貸款，都涵蓋在內。對環保有充分認知的公司，由於較能够免於日後去除污染的額外支出，亦能够自銀行获得較好之信誉貸款。19997因墨西哥投資案涉及生態保育問題，美國國際基金經理人聯合抵抗購買日本三菱之股票 三菱公司擬定於墨西哥Laguna San Ignacio興建世界最大鹽場，而該區域係太平洋灰鯨的繁殖地。為了勸退三菱公司，美國金融業在華爾街雜誌及紐約時報進行一系列宣傳，終於獲得15個基金之經理人支持聯合抵抗買進三菱

22、之股票，包括Calvert Group、Green Century Fund和Trillium Asset Management等。19998 Eco-fund is becoming popular in Japan. So far, four investment trust companies launched Eco-funds. The total amount of sales is 133.2 billion yen (as of November 1999). Net assets of the Eco-funds in JapanNikko Securities Asset

23、Management Co., Ltd. 71.8 billion yenYasuda Kasai Global Asset Management Co., Ltd. (YKAM) 22.0 billion yenDLIBJ Asset Management Co., Ltd. 35.0 billion yenUBS Fund Management Co., Ltd. 9.1 billion yenTotal .9 billion yen19999 In USA, a total of US$ 2 trillion is now invested in a socially responsib

24、le manner including the investment in the proactive environmental companies, representing about 13 percent of the $16 trillion total of funds under professional management. The fastest growing component of socially responsible investing is the growth of portfolios that employ both screening and shar

25、eholder advocacy, in which shareholders use their ownership positions to mold corporate action. 200010 Resolutions of the Annual Shareholder Meeting the latest tool to push corporations toward corporate accountability and sustainability. (2000 上半年) BP Amoco Greenpeace with Trillium Asset Management

26、放棄北海地區環境敏感帶的原油開採(13%股東支持，但未 獲通過) Occidental Petroleum - Amazon Watch with Walden Asset Management 停顿哥倫比亞印地安Uwa族部落所在地的原油開採計劃 Weyerhaeuser and Boise Cascade an alliance of environmental groups 對森林砍伐採取更盡責的管理與措施 Rio Tinto Trade Union and human right org. with SRI fund 採用國際勞工組織公約對職場人權之規定2000Financial Sec

27、tor: The Most Powerful Driver for Sustainability and Eco-efficiency in 21 CenturyBankerInsurance Co.Investment FundDJSGIPerformance?“Making the Challenge of Sustainability a Business OpportunityThe basic idea behind eco-efficiency:What does Eco-efficiency stand for (意義)?Economic (經濟的)Ecological (生態的

28、)andefficiencyThis means:maximizing added value, while minimizing environmental impact, i.e.: minimizing use of resources and energy, and minimizing emissions. (最小的環境衝擊, 卻有最大的附加價值)or in other words:to add more value for money with less impact生態效益 (Eco-efficiency)企業要能提供價格具有競爭力的商品及服務，同時也要能在商品及服務的生命週期內

29、，將其對環境的衝擊及天然資源的耗用，減少到地球能負荷的程度。附加價值最大化，環境衝擊最小化。以少生多 (To do more with less)Resource Productivitytimewelfareuse of naturefuture0501001502002501960197019801990 1960=100GDPenergyEnergy productivity for Germany 1960 - 1996energy productivity0501001502002501960197019801990 1960=100達 到 生 態 效 益 的 要 素減少商品和服務的

30、原料密集度減少商品和服務的能源密集度減少有毒物的擴散提高原料的可回收性使可更新資源做最大限制的运用延長產品的耐久性添加商品和服務的服務強度The Roadmap to Sustainability (企業邁向永續之路)Time 時間Compliance 遵行法規Cleaner Production 清潔生產Eco-efficiency 生態效益Responsible Enterpreneurship負責任的企業家精神EHSAuditingICC-CharterEMSStandardsSustainabilityStrategySustainable DevelopmentAgenda 21Fa

31、ctor XEcologicalFootprintSustainability永續性Business Agenda(Micro Level)Government Agenda(Macro Level)命令-控制Command & Control 共同协作推動法規之協定Co-regulatoryAgreements經濟工具Economic InstrumentsHow concepts relate to each otherSystem ToolsManagement SystemsBusiness ConceptsMacro-Programs and -ConceptsOverallObje

32、ctiveEnv. Auditing, CP Assessment, Env. Performance Evaluation, ISO 14001, EMAS, Total Quality Management Eco-efficiencyCleaner ProductionAgenda 21Factor XSust. Develop.Eco-efficiency works on four LevelsOptimized ProcessesResource savings and impact reduction to reduce operational costsRevalorized

33、By-products Cooperating among companies to re-valorize wastes and by-products into valuable alternative resources toward the zero-waste targetNew and Better ProductsEco-innovation: Products with better design and enhanced function-ality for a more profitable business and increased market sharesMore

34、Sustainable Markets“De-linking welfare from use of nature means more value with less impact for the entire economy. Companies can make markets more sustainable with innovation, through alliances, and with enhanced information.Business ConceptPolicy Concept生態效益Eco-efficiency量化資源生產力及指標原則的共識构成找出最具意義的普统

35、统用及特定產業指標基線資料及非商業機密資訊蒐集企業或產業生態效益指標計算如何符合生態效益心態調整調查研讨利用經營管理工具考量生態效益所進行的研發為環境而設計生產和生態效益符合生態效益的採購與行銷售後服務生產循環圈(closing the loop)經營管理的工具有許多經營管理的工具,有助於辨識並選擇機會:l 正式的風險和環境評估l 產品生命週期的研發l 環境管理標準如EMAS和ISO 14000l 環境的稽核l 反映潛藏本钱和利潤潛力的之環境本钱會計系統l 正式的生態效益評估l 提出環境報告和設立基準點,以提供資料反饋給經營管理層The Global Picture:3M:Minnesota

36、Mining and Manufacturing3P:Pollution Prevention Pays program has yielded in:- economic benefits: savings of US$750 million since 1975- ecological benefits: releases to air, water and land reduced by 1.4 billion pounds since 1975Case Example: Xerox EuropeWaste free products from waste free plants for

37、 waste free offices.Waste to landfill reduced from 6000t to 3000t in five years reduced need for raw materials of US$ 85 million annuallyrecycling percentage at 90% levelincreased service-ability and reuse-ability of products and product partsmore than 90% of Xerox products meet US “Energy Star requ

38、irements savings in packaging of annually additionally US$ 3.2 millionwaste reduction possibilities in the customers officesEco-Efficiency through LCA uses life cycle inventory to make eco-efficient detergents: the Ultra formulation (1989)Results:50% less volume than traditional detergents 30% less

39、raw materials30% less packaging (cartons) 40% less transportation needsExample from the Insurance Sector applies a “risk adjusted pricing to the companies it insures“the more eco-efficient a customer, the lower the risk factor and premiums will beEco-Efficiency and the Financial Sector : Credit Risk

40、 AssessmentUBS / Swiss Bank Corporation takes into account environmental risk in parallel with traditional types of risksThe bank will lend at a better rate to “environmentally-safe clientsEco-Efficiency through Design for Environment Philips 14-inch compact Green TVs Eliminated almost all hazardous

41、 materials 30% fewer components Extensive use of lighter and recycled materials Easy to disassemble and separate for recycle Reduced lifetime energy consumption by 40% Cost saving to consumers and in manufacture End-of-life disposals costs reduced by 1/3Eco-efficiency and the Supply Chain (Procurement) (Europes biggest do-it-yourself supplier)annual survey of suppliers environmental performance in term