1、邁向新世紀(jì)的契機(jī) 全球企業(yè)永續(xù)發(fā)展之現(xiàn)況與趨勢(shì)永續(xù)發(fā)展之趨勢(shì)大綱三重盈餘Triple Bottom LineICC Business Charter for SDThe Global Sullivan Principles生態(tài)效益 Eco-efficiency企業(yè)環(huán)境或永續(xù)性報(bào)告 CERNew Driver: Financial SectorCBAABC永 續(xù) 發(fā) 展生態(tài)效益 負(fù)責(zé)的企業(yè)家精神經(jīng)濟(jì)成長(zhǎng)體制條件 Framework Conditions 不確定性 Uncertainty 管理 Governance金融市場(chǎng)生態(tài)平衡社會(huì)進(jìn)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 任務(wù)領(lǐng)域 (Focus Areas) 生態(tài)效益 (Eco-Efficiency) 貿(mào)易與環(huán)境 (Trade and Environment) 氣候變遷與能源 (Climate and Energy) 企業(yè)社會(huì)責(zé)任 (Corporate Social Responsibility) 自然資源 (Nature Resources) 環(huán)境本錢會(huì)計(jì) (Environmental Cost Accounting) 環(huán)境教育與宣導(dǎo) (Education and Advocacy) 金融業(yè)與永續(xù)發(fā)展 (Financial Sector and SD)Catalyst ICC Busine

9、ss Charter for SD企業(yè)永續(xù)發(fā)展憲章(Business Charter for Sustainable Development)係在1990年11月由國(guó)際商業(yè)總會(huì)(the International Chamber of Commerce, 簡(jiǎn)稱ICC)的執(zhí)行董事會(huì)所通過(guò)，並於1991出版第一版。之後即由ICC永續(xù)發(fā)展的任務(wù)小組依實(shí)際狀況而修訂，目前已被翻譯成超過(guò)20種語(yǔ)文之版本，2000修訂版本也已發(fā)行。企業(yè)永續(xù)發(fā)展憲章提供全球個(gè)別公司或企業(yè)組織行動(dòng)的參考架構(gòu)，用於輔助環(huán)境管理系統(tǒng)。 企業(yè)永續(xù)發(fā)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(yè)環(huán)境管理會(huì)議中正式被提出來(lái)，

10、並持續(xù)為全球企業(yè)界所應(yīng)用及認(rèn)可。 此份企業(yè)永續(xù)發(fā)展憲章(Business Charter for Sustainable Development)，其中涵蓋了環(huán)境管理的十六條原則，對(duì)於企業(yè)而言，這是如何追求企業(yè)永續(xù)發(fā)展的一種重要觀點(diǎn)。 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(yè)社會(huì)責(zé)任的綱領(lǐng)：全球性蘇利文原則The Global Sullivan Principles 在國(guó)際知名的企業(yè)家、慈悲及人權(quán)任務(wù)者Reverend Leon H. Sullivan博士的多年推動(dòng)下，終於在199

12、9年2月份正式將適用於企業(yè)善盡社會(huì)責(zé)任的經(jīng)營(yíng)綱領(lǐng)全球性蘇利文原則(The Global Sullivan Principles)定案公佈。這是一個(gè)由跨國(guó)企業(yè)為主的中心草擬小組所領(lǐng)導(dǎo)制定的一份指導(dǎo)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(fā)起人Reverend Leon H. Sullivan 博士的背景為： 美國(guó)通用汽車公司董事 南非企業(yè)發(fā)展基金董事 美非頂峰會(huì)(African-African Summit)主席 國(guó)際教育與自助基金會(huì)(International Foundation for Education and Self-Hep, IFESH)主席其多年來(lái)推動(dòng)非洲教育及企業(yè)發(fā)展，和勞工人權(quán)事務(wù)不遺餘力，是在國(guó)際上甚受政府及企業(yè)組織所推崇一位知名人士。 從善盡企業(yè)責(zé)任來(lái)推動(dòng)國(guó)家和地球的永續(xù)發(fā)展，已是一日愈明顯的趨勢(shì)，特別是跨國(guó)或多國(guó)企業(yè)在各國(guó)進(jìn)行投資及商務(wù)活動(dòng)時(shí)，如何參與當(dāng)?shù)氐慕逃?、?jīng)濟(jì)、社會(huì)、文化及

14、環(huán)境等各領(lǐng)域的正面發(fā)展，和改善勞工人權(quán)及工安衛(wèi)條件等，均將是企業(yè)普遍會(huì)面臨的挑戰(zhàn)。而蘇利文原則將在國(guó)際商務(wù)活動(dòng)中被廣泛採(cǎi)用，構(gòu)成一種共通的投資理念。 環(huán)境責(zé)任公關(guān)金融業(yè)要求員工及社區(qū)溝通供應(yīng)鏈要求客戶及大眾壓力環(huán)保團(tuán)體壓力競(jìng)爭(zhēng)優(yōu)勢(shì)法規(guī)要求其他1997 Environmental Annual ReportLG Semicon Co ; Ltd聯(lián)合國(guó)環(huán)境規(guī)劃署(UNEP)認(rèn)為欲製作一份有效的環(huán)境報(bào)告必須顧及的四個(gè)層面管理系統(tǒng)環(huán)境政策環(huán)境管理系統(tǒng)管理責(zé)任法規(guī)遵照投入產(chǎn)出清單資料運(yùn)用能源耗費(fèi)水的耗費(fèi)產(chǎn)品影響安康與平安氣體排放污水排放廢棄物處理不測(cè)事故回應(yīng)財(cái)務(wù)面資訊環(huán)保支出補(bǔ)償與回饋與利害關(guān)係人的互動(dòng)

15、員工投資者立法者與管理者產(chǎn)業(yè)協(xié)會(huì)地方社區(qū).分析師對(duì)於環(huán)境績(jī)效年報(bào)看法 投資界代表異口同聲地表示，他們對(duì)於內(nèi)容過(guò)多 的環(huán)境報(bào)告並不感興趣，最少限制在二頁(yè)以內(nèi)，且須易於瞭解，故他們建議內(nèi)容應(yīng)包含以下各項(xiàng)。對(duì)於公司業(yè)務(wù)的關(guān)鍵性環(huán)境議題為何？目前的議題為何，且公司預(yù)期未來(lái)這些議題會(huì)如何演變？對(duì)於公司影響最大的法規(guī)上之演變?yōu)楹?？公司如何因?yīng)上述問(wèn)題？公司為何已獲得解決上述問(wèn)題的最正確定位？為何這些因應(yīng)之道有助於公司及股東？為何這些因應(yīng)之道能打造一個(gè)好公司？為何這些因應(yīng)之道不會(huì)對(duì)本錢投入產(chǎn)生不利影響？1 一項(xiàng)結(jié)合產(chǎn)業(yè)與金融業(yè)且為期 二年的研討報(bào)告再度証實(shí):環(huán)保績(jī)效可提高股東價(jià)值的事實(shí)，結(jié)果顯示超越環(huán)保法規(guī)

16、及開發(fā)環(huán)保產(chǎn)品的企業(yè)，均可提高股利(EPS)及獲利率。2 KPMG公司表示，愈來(lái)愈多的跨國(guó)集團(tuán)，積極藉由改善環(huán)境績(jī)效來(lái)尋求利潤(rùn)，製作環(huán)境年報(bào)的公司已逐漸添加。19993 KPMG與阿姆斯特丹大學(xué)最新的研討報(bào)告顯示，以Fortune 250大企業(yè)及11個(gè)先進(jìn)國(guó)家前100大企業(yè)為對(duì)象的調(diào)查顯示，製作環(huán)境年報(bào)的比例為24%，較1996年的19%，以及1993年的13%提高了不少。 調(diào)查亦顯示，重視環(huán)境績(jī)效的公司過(guò)去10年來(lái)，股價(jià)成長(zhǎng)了510%，此能夠係導(dǎo)因於更好的企業(yè)管理。19994 KPMG與阿姆斯特丹大學(xué)最新的研討報(bào)告顯示調(diào)查的對(duì)象中，非金融業(yè)之公司有44%發(fā)行環(huán)境績(jī)效年報(bào)，而有15%的金融業(yè)已

17、發(fā)行環(huán)境年報(bào)。除美國(guó)外，各國(guó)發(fā)行環(huán)境年報(bào)的公司均有添加之趨勢(shì)。KPMG認(rèn)為法規(guī)要求與否係主要緣由之一。1999根據(jù)許多研討顯示，在環(huán)保與社會(huì)公益上表現(xiàn)傑出的企業(yè)，投資報(bào)酬率均優(yōu)於市場(chǎng)平均值。以過(guò)去5年的數(shù)據(jù)來(lái)看，道瓊永續(xù)性投資指數(shù)較傳統(tǒng)指數(shù)高出5.5%，但風(fēng)險(xiǎn)僅添加1%。5 今年9月初，道瓊(Dow Jones)與永續(xù)資產(chǎn)管理公司(Sustainable Asset Management,SAM)正式推出道瓊永續(xù)性群組指數(shù)(The Dow Jones Sustainability Group Index, DJSGI)。1999道瓊永續(xù)性指數(shù)5個(gè)永續(xù)性評(píng)估準(zhǔn)則根本架構(gòu)科技：產(chǎn)品與勞務(wù)的提供，係

18、基於長(zhǎng)期能有效利用資 源，並符合經(jīng)濟(jì)效益的創(chuàng)新科技。管理：管理責(zé)任、組織的才干、公司文化及與利益相關(guān)人的關(guān)係均採(cǎi)取高標(biāo)準(zhǔn)。股東：股東可預(yù)見健全的投資報(bào)酬率、有長(zhǎng)期經(jīng)濟(jì)成長(zhǎng)的潛力、生產(chǎn)力提昇、高度全球競(jìng)爭(zhēng)力及對(duì)智慧資產(chǎn)有貢獻(xiàn)。產(chǎn)業(yè)：公司能藉由行動(dòng)示範(fàn)與公開其績(jī)效，引導(dǎo)其產(chǎn)業(yè)邁向永續(xù)發(fā)展。社會(huì)：對(duì)社會(huì)變遷、人口變化、社會(huì)文化改變以及長(zhǎng)期性與持續(xù)性地的教育需求，做出適當(dāng)且即時(shí)的回應(yīng)。 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(yè)之生態(tài)貸款逐漸生根發(fā)芽 西歐各主要工業(yè)國(guó)家所發(fā)展出來(lái)的生態(tài)貸款(Eco-loans)已由地區(qū)性的銀行擴(kuò)及至全國(guó)性甚至世界性的銀行集團(tuán)，同時(shí)也已帶領(lǐng)美國(guó)與亞洲各主要工業(yè)國(guó)銀行界同起效尤。包括荷蘭的ING銀行、英國(guó)的National Westminister銀行(Natwest)，以及日本的Sumitomo銀行均已朝向生態(tài)借貸的市場(chǎng)邁進(jìn)。所謂生態(tài)貸款意即

21、銀行業(yè)界提供較優(yōu)厚之借貸條件給予有關(guān)環(huán)境保護(hù)以及資源回收之工程或計(jì)畫，包括風(fēng)力發(fā)電，土壤整治或資源工廠的建造計(jì)等。更小規(guī)模的業(yè)務(wù)，諸如協(xié)助從事有機(jī)產(chǎn)品的農(nóng)夫購(gòu)田，或家戶裝太陽(yáng)能設(shè)施等之貸款，都涵蓋在內(nèi)。對(duì)環(huán)保有充分認(rèn)知的公司，由於較能夠免於日後去除污染的額外支出，亦能夠自銀行獲得較好之信譽(yù)貸款。19997因墨西哥投資案涉及生態(tài)保育問(wèn)題，美國(guó)國(guó)際基金經(jīng)理人聯(lián)合抵抗購(gòu)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(chǎng)，而該區(qū)域係太平洋灰鯨的繁殖地。為了勸退三菱公司，美國(guó)金融業(yè)在華爾街雜誌及紐約時(shí)報(bào)進(jìn)行一系列宣傳，終於獲得15個(gè)基金之經(jīng)理人支持聯(lián)合抵抗買進(jìn)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(qū)環(huán)境敏感帶的原油開採(cǎi)(13%股東支持，但未 獲通過(guò)) Occidental Petroleum - Amazon Watch with Walden Asset Management 停頓哥倫比亞印地安Uwa族部落所在地的原油開採(cǎi)計(jì)劃 Weyerhaeuser and Boise Cascade an alliance of environmental groups 對(duì)森林砍伐採(cǎi)取更盡責(zé)的管理與措施 Rio Tinto Trade Union and human right org. with SRI fund 採(cǎi)用國(guó)際勞工組織公約對(duì)職場(chǎng)人權(quán)之規(guī)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(jīng)濟(jì)的)Ecological (生態(tài)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(huán)境衝擊, 卻有最大的附加價(jià)值)or in other words:to add more value for money with less impact生態(tài)效益 (Eco-efficiency)企業(yè)要能提供價(jià)格具有競(jìng)爭(zhēng)力的商品及服務(wù)，同時(shí)也要能在商品及服務(wù)的生命週期內(nèi)

29、，將其對(duì)環(huán)境的衝擊及天然資源的耗用，減少到地球能負(fù)荷的程度。附加價(jià)值最大化，環(huán)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(dá) 到 生 態(tài) 效 益 的 要 素減少商品和服務(wù)的

30、原料密集度減少商品和服務(wù)的能源密集度減少有毒物的擴(kuò)散提高原料的可回收性使可更新資源做最大限制的運(yùn)用延長(zhǎng)產(chǎn)品的耐久性添加商品和服務(wù)的服務(wù)強(qiáng)度The Roadmap to Sustainability (企業(yè)邁向永續(xù)之路)Time 時(shí)間Compliance 遵行法規(guī)Cleaner Production 清潔生產(chǎn)Eco-efficiency 生態(tài)效益Responsible Enterpreneurship負(fù)責(zé)任的企業(yè)家精神EHSAuditingICC-CharterEMSStandardsSustainabilityStrategySustainable DevelopmentAgenda 21Fa

31、ctor XEcologicalFootprintSustainability永續(xù)性Business Agenda(Micro Level)Government Agenda(Macro Level)命令-控制Command & Control 共同協(xié)作推動(dòng)法規(guī)之協(xié)定Co-regulatoryAgreements經(jīng)濟(jì)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(tài)效益Eco-efficiency量化資源生產(chǎn)力及指標(biāo)原則的共識(shí)構(gòu)成找出最具意義的普統(tǒng)

35、統(tǒng)用及特定產(chǎn)業(yè)指標(biāo)基線資料及非商業(yè)機(jī)密資訊蒐集企業(yè)或產(chǎn)業(yè)生態(tài)效益指標(biāo)計(jì)算如何符合生態(tài)效益心態(tài)調(diào)整調(diào)查研討利用經(jīng)營(yíng)管理工具考量生態(tài)效益所進(jìn)行的研發(fā)為環(huán)境而設(shè)計(jì)生產(chǎn)和生態(tài)效益符合生態(tài)效益的採(cǎi)購(gòu)與行銷售後服務(wù)生產(chǎn)循環(huán)圈(closing the loop)經(jīng)營(yíng)管理的工具有許多經(jīng)營(yíng)管理的工具,有助於辨識(shí)並選擇機(jī)會(huì):l 正式的風(fēng)險(xiǎn)和環(huán)境評(píng)估l 產(chǎn)品生命週期的研發(fā)l 環(huán)境管理標(biāo)準(zhǔn)如EMAS和ISO 14000l 環(huán)境的稽核l 反映潛藏本錢和利潤(rùn)潛力的之環(huán)境本錢會(huì)計(jì)系統(tǒng)l 正式的生態(tài)效益評(píng)估l 提出環(huán)境報(bào)告和設(shè)立基準(zhǔn)點(diǎn),以提供資料反饋給經(jīng)營(yíng)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