2004 台灣企業永續發展報告書 論壇 BCSD 張順傑

Presentation on theme: "2004 台灣企業永續發展報告書 論壇 BCSD 張順傑"— Presentation transcript:

1 2004 台灣企業永續發展報告書 論壇 BCSD 張順傑
企業永續發展協會 社團法人中華民國企業永續發展協會 地址:103台北市承德路一段70之1號8樓之1 電話：(02) 傳真：(02) 網址： 2004 會員企業永續性報告書 企劃說明 2004 台灣企業永續發展報告書 論壇 BCSD 張順傑

2 動機及目的 與國際趨勢接軌，自發性參與企業界相關活動， 每2年出版會員企業非財務績效報告書
與國際趨勢接軌，自發性參與企業界相關活動，　　每2年出版會員企業非財務績效報告書 　依循「全球永續性報告協會(GRI)」2002年版綱領　　撰寫企業永續性報告書 　透過邊作邊學的方式(Learning by doing)，協助會 　　員企業建立編撰報告書之技能，並逐步建置企業　　內部資訊申報系統 　為台灣企業永續性報告書催生

3 歷史軌跡 2004 永續承諾-企業解答 2001 永續關懷-邁向綠色新世紀 1999 邁向永續發展之路

4 歷史軌跡 (續) 從社會關懷到企業雄心 目的：出版全球第一本華人企業善盡社會責任之中英文合輯 － 企業案例實錄
　目的：出版全球第一本華人企業善盡社會責任之中英文合輯 　　　 　 － 企業案例實錄 　對象：本會會員，與曾是本會會員之企業 　限制：提供案例數目不限 　來源：企業在台灣、大陸、東南亞或任一海外國家投資 　　　　 所推行之計畫或故事 　內容：企業內部所推行，對社會及組織具有實質意義的創舉 　　　　 或行動

5 2002 歷史軌跡 (續) 編撰: SustainAbility
4家會員公司案例獲選收錄在世界銀行國際金融機構(IFC)在世界永續發展高峰會(WSSD)發表的一本報告「發展中的價值」的成功案例中 統一企業、英業達、聯電、宏碁 和正隆公司 編撰: SustainAbility

6 歷史軌跡 (續) WBCSD SDR project (2000) 回應會員企業外部利害相關者對企業價值、原則， 以及績效資訊透明度的要求
動機 　回應會員企業外部利害相關者對企業價值、原則，　　　以及績效資訊透明度的要求 　支持及強化企業的市場地位及聲譽 目的 　協助會員釐清報告書的商業意義及附加價值，並內化　　到企業管理系統中 　 提供會員企業製作報告書的入門指導綱要(補助性質）

7 歷史軌跡 (續) Initiatives on Sustainability Reporting
Global Reporting Initiative Sustainability/UNEP IISD/SustainAbility, Deloitte & Touche Global Reporting Iniative The GRI is an international, multi-stakeholder effort to create a common framework for voluntary reporting of the economic, environmental, and social impact of organisation-level activity.  The mission is to elevate the comparability & credibility of sustainability reporting practices worldwide. It incorporates the active participation of businesses, accountancy, human rights, environmental, labour, and governmental organisations. Sustainability/UNEP Pioneering companies soon found there were no agreed criteria for success in environmental or sustainability reporting. The SustainAbility/United Nations Environment Programme (UNEP) Engaging Stakeholders program was designed to fill this gap. Today, it is the world’s leading report benchmarking program, with a major impact on what and how companies report. The Benchmark Survey 2000 Send us your sustainability report: Previous Benchmark Surveys from SustainAbility’s Engaging Stakeholders Programme, have provided much-needed recognition of progressive reporting practices, and have been a good opportunity for companies to learn and be showcased Now that the GRI guidelines have gone through their first stage of maturity, where will the practice lead? How can stakeholders make sense of increasingly sophisticated and complex sustainability reports to help in decision-making processes? The 2000 Benchmark Survey will show: A model of triple bottom line management and accountability practice. A means to understand the development of sustainability thinking and implementation at corporate level. Parallels between reporting practices and sustainability management performance. The CEO Agenda, The Non-Reporting Report and The Social Reporting Report, formally launched in January 1999. IISD/SustainAbility, Deloitte Touche Tohmatsu International « Coming Clean, Corp. Environmental Reporting & Corporate Reporting Toolbox deals with reporting practices, trends, best practices and practical advice for first-time reporters.

8 歷史軌跡 (續) Global Reporting Initiative Established:1997
Mission: globally applicable guidelines for reporting on the economic, environmental, & social performance Convened by (CERES) & (UNEP). Active participation of corporations, NGOs, accountancy organizations, business associations, & others. WBCSD is a Steering Committee Member Mission of developing globally applicable guidelines for reporting on the economic, environmental, and social performance, initially for corporations and eventually for any business, governmental, or non-governmental organisation (NGO). Represent 1st global framework for comprehensive sustainability reporting, encompassing the "triple bottom line" of economic, environmental, and social issues.

9 歷史軌跡 (續) Others Sustainability/UNEP
Leading report benchmarking program on company reporting The Benchmark Survey 2000 (upcoming) The CEO Agenda, The Non-Reporting Report, Social Reporting Report IISD/SustainAbility, Deloitte & Touche Reporting practices, trends, best practices & advice for first-time reporters. Coming Clean, Corp. Environmental Reporting & Corporate Reporting Toolbox  Sustainability/UNEP Pioneering companies soon found there were no agreed criteria for success in environmental or sustainability reporting. The SustainAbility/United Nations Environment Programme (UNEP) Engaging Stakeholders program was designed to fill this gap. Today, it is the world’s leading report benchmarking program, with a major impact on what and how companies report. The Benchmark Survey 2000 Previous Benchmark Surveys from SustainAbility’s Engaging Stakeholders Programme, have provided much-needed recognition of progressive reporting practices, and have been a good opportunity for companies to learn and be showcased Now that the GRI guidelines have gone through their first stage of maturity, where will the practice lead? How can stakeholders make sense of increasingly sophisticated and complex sustainability reports to help in decision-making processes? The 2000 Benchmark Survey will show: A model of triple bottom line management and accountability practice. A means to understand the development of sustainability thinking and implementation at corporate level. Parallels between reporting practices and sustainability management performance. The CEO Agenda, The Non-Reporting Report and The Social Reporting Report, formally launched in January 1999.

10 歷史軌跡 (續) Leading examples: BT: Adding Values 2000,
The economics of sustainable development Shell: The Shell Report 2000, People, Planet & Profits BP: Alive, 2000 Dow: The Public Report 2000 The Power of Integration Company GRI reports

11 歷史軌跡 (續) BCSD Contributions to Sustainability Reporting
Corporate Sustainability Reporting, 1999 BCSD Brazil Corporate Reporting on Sustainable Dev. New Zealand BCSD, 2000 Other related work published by: BCSD Colombia BCSD Argentina BCSD Taiwan

12 製作規格及特色 以企業人文-環境為訴求，與永續承諾(經濟、環境、 社會)相呼應 版面編排以樸實為主要訴求 開始嘗試應用社會面績效指標
以企業人文-環境為訴求，與永續承諾(經濟、環境、　　　　　社會)相呼應 　版面編排以樸實為主要訴求 　 涵蓋企業財務、環境及社會三層面績效資訊 　開始嘗試應用社會面績效指標 　 章節架構依循GRI綱領格式，但內容仍以自發性資訊　　揭露為主要精神，不求統一撰寫格式

13 章節架構（預擬） 企業永續發展聯合宣言 策略及願景 組織介紹 組織架構及管理系統 (Vision and Strategy)
(A joint commitment to sustainable development) 策略及願景 　 (Vision and Strategy) 組織介紹 (Profile) 組織架構及管理系統 　 (Governance Structure and Management Systems)

14 章節架構 (續) 內容指引 績效指標-(環境、經濟、社會) 讀者回函 附錄 About BCSD (GRI Content Index)
　 (Performance Indicators) 讀者回函 附錄 About BCSD

15 問題及需求點 限會員企業參與，非會員公司欲加入本案，應先加入本會成為本會會員 由於聯繫之需求，參與本案之會員企業需提供單一聯絡窗口
彙整GRI綱領所需資訊及指標，非單一人力可完成，故需要會員企業之配合，方能達成Learning by Doing的目標 社會面績效資訊及指標彙整試算 其它－企業特殊考量

16 社會資訊指標（例） 報告書中最常被引用的五個社會指標 資料來源：
KPMG International Survey of Corporate Sustainability Reporting 2002

17 時程規劃 2003年8月「台灣企業永續發展報告書」論壇推出 2003年10月召開綱領說明會議，介紹編寫架構及可能應用之指標
2003年11-12月進行邀集，12月提出正式參與企業名單 2004年1-6月進行績效資料之撰寫（包含內文及指標之建置） 2004年4-8月進行美編及修正 ( 規劃於11月出版）

18 Comment from GRI

19 Comment from Forum

20 簡報完畢，敬請指正