1、建置环境会计系统的商业意义社团法人中华民国企业永续发展协会地址:106 台?市?兴南?一段 390号13?电话：(02) 27058859 传真：(02) 27060688 网址：/.bcsd.org.twE-mail: 建置环境会计系统的商业意义 2008 黄正忠 2008工业局环境成本会计应用与推广二阶段研习课程World Business Council for Sustainable Development会员有 210家跨国公司, ?自超过 30种产业, 40个以上的国家在 60个国家有企业永续发展协会(BCSD)的?盟组织/.wbcsd.org 世界企业永续发展协会 2WBCSD世
2、界企业永续发展协会-影响?210 家世界?头企业的结合?总市值: 7兆美元?总营收: 5.5 兆美元?雇用员工总?:1300 万人?全球影响?每天超过一半以上的世界人口在购买 WBCSD 会员公司的产品或服务 3Global 210 leading companies4World Business Council forSustainable DevelopmentWBCSD Regional NetworkThe Excel NHO-Norway Vernadsky Foundation RussiaPartnership CanadaDanisch CSBDBCSD Czech Repub
3、licBCSD UKCGLI USA/CanadaBCSD HungaryEconsense GermanyBCSD MongoliaEPE FranceBCSD AustriaKeidanren JapanFE-BCSD SpainBCSD CroatiaUS BCSDBCSD KazakhstanBCSD TurkeyBCSD PortugalBCSD KoreaAPEQUE AEECBCSD ChinaBCSD PakistanBCSD TaiwanAlgeriaBCSD MexicoEgyptCIIBEC Hong KongBCSD HondurasBCSD GuatemalaUNIR
4、SE-NicaraguaBCSD IndiaPBE PhilippinesBCSD El SalvadorAED Costa RicaBCSD ThailandIntegraRSE PanamaBCSD BCSDVenezuelaBCSD ColombiaSri LankaBCSD MalaysiaBCSD EcuadorBCSD BrazilBCSD IndonesiaPer2021BCSD BoliviaBCSD ZimbabweBCSD ParaguayBCA FEMA MozambiqueDERES Uruguay AustraliaNBI South AfricaAccinRSEBC
5、SD ArgentinaBCSD New ZealandChile5December 15 2007Progress Toward SD(GlobeScan 2006-2 Report)6CouncilGlobeScan SurveyOrganizations that will play a major role over the next 5 years in advancing Sustainable DevelopmentEuropean Union69WBCSD5448SD research organizations35UNEP33IUCNWorld Bank3229IFC29IS
6、OOECD2826UNDPSource: 2006 GlobeScan survey WTO24of sustainability expertsIBLF17715OtherSeptember 2007srebmeM 33将加入: 友达、BQ 企业永续发展协会BCSD-Taiwan工商协进会、中技社、中华电信、中国石油、中钢、永丰余、永沣环境管?顾问(ERM) 、安心食品、?澔科技、台湾大哥大、台湾永光化学、台湾高铁、台电公司、台积电、?群会社、宏碁、宏远兴业、嘉鼎资产管?、东元电机、英业达、明台产险、南?国贸、佑生研究基?会、华硕、统一企业、统一超商、德士马、烨辉企业、环境与发展基?会、?电
7、、DNV、BSI、SGS8Launched in 1997经济发展与环境冲击/资源耗竭脱钩永续发展我们这一代的发展，?应危害下一代发展所需的资源、机会与权?。现况延伸环境冲击创新现况可永续发展经济成长 9莫忽视国际资本市场从资源生产?检视公司的风险与机会资源生产?的提升环保与财务双赢的管?-生态效?与资源生产?10全球原物?与能资源价格?断高涨如何从公司资源生产?的提升为公司创造价值 11Eco-efficiency生态效?的意义 Economic(经济的)andefficiencyEcological (生态的)以少生多(To do more with less)This means:max
8、imizingadded value, while minimizing environmental impact, i.e.: minimizing use of resourcesand energy, and minimizing emissions. (最小的环境冲击, 却有最大的附加价值)or in other words:to add more value for money with less impact12?Boss: 成本? 资源生产?提高?Investor: 环境/资源/能源/气候变迁的风险与机会?NGOs: 环保与社会责任绩效?13达到生态效益的要素?减少商品和服务的原
9、?密集?减少商品和服务的能源密集?减少有毒物的扩散?提高原?的可回收性?使再生资源做最大限?的使用?延长产品的耐久性?增加商品和服务的服务强?有办法用?少资源, 创造?高的价值吗?14经营管?的工具有许多经营管?的工具,有助於辨?并选择机会:z 正式的风险和环境评估 z 产品生命周期的研发 z 环境管?标准如 EMAS和 ISO 14000z 环境的稽核 z 反映潜藏成本和?润潜?的之环境成本会计系统 z 正式的生态效益评估 z 提出环境报告和设?基准点,以提供资?反馈给经营管?层 15;Only what gets measured, gets done;16?麼是社会责任型投资？?Soci
10、ally Responsible Investment/ Sustainable and Responsible Investment (SRI)?社会责任型投资是将投资人的财务目标与其对环境、社会与公司治?议题(ESG)的关注相结合的一种投资?一种为达成全球永续发展的机制?协助投资人将投资与其自身?或价值相?结的工具?一种用?低风险提升获?的风险管?工具 17ESG Funds Globally: US$4.7 TrillionCanada US$433bnUK: US$1.1tn in funds and portfoliosJapan and rest of Asia US$35bnJu
11、ne2008US$2. 7tn in funds and Rest of Europe portfoliosUS$68.7bn funds US$340bn in funds church assetsand portfolios18SRI MethodologiesEthical Investment?Negative screening?Green Investment?Positive screening?Socially Responsible ?Engagement/AdvocacyInvestment?Sustainable Responsible ?Community Inves
12、tmentInvestment19Common SRI CriteriaEnvironmentSocialEthicalEnergyProfit SharingMilitaryWater UseWelfare at WorkGamblingAir PollutionEqual OpportunitiesPornographyWastes ToxicsCivil/Employee ActionsAlcoholTransportCommunity Public TobaccoPolicyISO 14000Repressive RegimesSupply ChainResource Producti
13、vityGenetic EngineeringPublic DisclosureBiodiversityNuclearProduct ImpactAnimal Testing20环境成本会计系统的主要功能环境成本会计系统系提供企业结合决策资讯与实务的重要方法。?提供资讯协助工厂或公司改善其环境绩效、控制成本。?评估清洁生产或污染防治设备或技术的投资，发展改善出?符合环保及清洁生产?的制程和产品。?以提供有关产品结构、产品汰换和产品定价策?等相关有用资讯以供决策者?考。?未?可能应用於成本分摊，投资分析(财务评估)，制程设计等?具潜?的应用上。所谓环境成本会计系统是寻找、辨认及?化一产品、制程或
14、公司企业中，与环境相关的直接或间接的成本?以提供管?决策者，在减少环保费用，评估产品及设备、减少产品或制程对环境影响，改善环境绩效等重要资讯之成本会计系统架构。环境成本内部化 WBCSD在 2003?11月针对会员公司 200位 CEOs及企业经营高层的调查显示, 68%的跨国企业认为环境成本内部化会是未?一个重要的趋势, 尤其是碳的成本 22环境会计系统的好处?内部外部 EAS讯息接收者：政府、股东、银?、相关讯息接收者：管?者、相关部门、员工产业、消费者、环保团体、社区民众内部化未?环境风险有效掌握企业环境动态强化长期价值，预测未?成本及?政策在成本效?面有?周详的考?润潜?整体环境管?环
15、节?加完整以财务观点分析各种环保活动及环?於政府与其他国家间互动及交?保规范产业竞争?的比较?加完整增加股东价值投资效?评估?加完整?於谈判保险费?全方位掌握政府环境施政的绩效?色竞争?公司形象的提升 23资?源：2002 环境会计制?的发展及国内规划现况(?华荣)FinancialEnvironmentalPerformancePerformanceEnvironmentalEnvironmentalconservation costsconservationEnvironmentaleffectsaccounting systemMechanism for quantitativemeas
16、uring, analyzing, and announcing the cost andEconomicaleffects of environmental effects associatedmeasureswith environmentalmeasures24In currency unitIn physical unitCosts and effectsCosts, for exampleEffects, for example?Cost within the ?Amount of business areaenvironmental pollutants reduced?Upper
17、 stream/ lower stream costs?Amount of resource and energy conserved?Management activity costs?Amount of waste reduced?Research and development costs?Amount contributed to business revenues?Social activity costs?Amount of costs ?Environmental reduced and voideddamage cost25Show me the bottom line26Ja
18、panDisclosing informationEnvironmental Reporting GuidelineEnvironmental Accounting GuidelineExternal functionsInternal functionsPhysical Monetary quantity units unitsBuilt inBuilt inInternal applicationEnvironmental Performance Indicators for Business27Why report?环境责任 Communication with ?公关 stakehol
19、ders!?融业要求?员工及社区沟通?供应链要求?客户及大众压?环保团体压?竞争优势?法规要求?其他 28Why Taiwanshould care?29美国克莱蒙特马基那学院的 Roberts环境研究中心(Roberts Environmental Center at Californias Claremont McKenna College)於2006?5月 8日公布对於世界 30大高科技电子产业的细部分析结果 30GreenFactorFirst Global Study of IT Decision-Makers on “Green”Products MarketingReleased
20、 by Strategic Oxygen, GCI Group and Cohn Wolfe31June 200832Are you in the list ofFocus?330834Invitation List from DJSI, 2008Acer Inc.Evergreen Marine Corp. (Taiwan) Ltd.Nan YaPlastics Corp.Advanced Semiconductor Engineering Inc.Far Eastern Textile Ltd.PouChen Corp.Far EasToneTelecommunications Asia
21、Cement Corp.Co. Ltd.Quanta Computer Inc.ASUSTeKComputer Inc.First Financial Holding Co. Ltd.Shin Kong Financial Holding Co. Ltd.SiliconwarePrecision Industries Co. Au OptronicsCorp.Formosa Chemicals FibreCorp.Ltd.Catcher Technology Co. Ltd.Formosa Petrochemical Corp.SinoPacFinancial Holdings Co. Ltd
22、.SynnexTechnology International Cathay Financial Holding Co. Ltd.Formosa Plastics Corp.Corp.Chang HwaCommercial Bank Ltd.FoxconnTechnology Co. Ltd.TaishinFinancial Holding Co. Ltd.Chi Mei Optoelectronics Corp.FubonFinancial Holding Co. Ltd.Taiwan Cement Corp.China Development Financial Holding Corp.
23、High Tech Computer Corp.Taiwan Mobile Co. Ltd.Taiwan Semiconductor China Steel Corp.Hon HaiPrecision Industry Co. Ltd.Manufacturing Co. Ltd.ChinatrustFinancial Holding Co. Ltd.HuaNan Financial Holding Co. Ltd.Uni-President Enterprises Corp.Chunghwa Telecom Co. Ltd.InnoluxDisplay Corp.United Microele
24、ctronics CorppalElectronics Inc.Lite-On Technology Corp.WistronCorp.Delta Electronics Inc.MediaTekInc.YuantaFinancial Holding Co. Ltd.EPISTAR Corp.Mega Financial Holding Co. Ltd.35385家国际主?机构投资人管?总资产 57兆美元锁定全球 3,000家企业要求揭?碳风险 Carbon Disclosure ProjectCDP6, 200836CDP, Supply Chain Leadership Collabora
25、tion(SCLC)Suppliers See Climate Change Regulation as Business Risk (May 1, 2008)Cadbury Schweppes, Dell, HP, Imperial Tobacco, LOral, Nestl, PepsiCo UK Ireland, Procter Gamble, Reckitt Benckiser, Tesco and Unilever New 13 comers: Carrefour, Colgate-Palmolive, Exelon Corporation, Fiji Water, Heinz, I
26、BM, Johnson Controls, Juniper Networks, Kellogg Company, Merrill Lynch Co., National Grid, SSL International and VodafoneOthers: Acer, .37共 33家台湾企业名?CDP 6（2008）评估对象名单 38Any differencebetween a brand name company and a big/small supplier? 39供应链的要角将被一一摊在阳光下 Nike公布 2004企业社会责任报告书，首?在网站中公布其所有的供应商名单（Finan
27、cial Times，2005/04/13）Levi Strauss公布全球供应商名单（GeenBiz4，2005/10/13）40Nike Named Top U.S. Company for Social Responsibility Reporting(Nov. 10, 2006 )Nikes 2004 report, released in April 2005, highlighted the Nike brands CR priorities, programs, progress and challenges relating to workers in contract fac
28、tories; employees and diversity; the environment; and community investment.Nike became the first in its industry to voluntarily disclose the names and locations of active contract factories making its products. Global Reportersthe flagship SustainAbilityresearch programThe report is published in par
29、tnership with the United Nations Environment Programme(UNEP) and Standard and Poors. 41Wal-Mart to Expand Environmental Efforts to Chinese Suppliers?About 30 percent of all foreign purchases in China are made by Wal-Mart ?Planning a meeting with about 1,000 Chinese suppliers later in 2008?pushing it
30、s suppliers to reduce their impact on the environmentthrough using less resources and emitting less pollution and greenhouse gases ?plans to reduce the amount of packaging used by products by 5 percent by 2013 ?its supply chain makes up 92 percent of its environmental footprint, and the company has
31、direct control over only 8 percent of its footprintAside from the environmental benefits of less resources being used, less waste being made and fewer emissions being produced,a greener supply chain can affect the bottom line for businesses and consumers.42Majority of Retailers Taking Sustainability
32、 to HeartThe Retail Industry Leaders Associations (RILA) RILA Sustainability Initiative (RSI)a new survey finds that 66 percent of retailers have already begun the transition to green (2007/10)RILA is made up of 55 retailersthat together account for over $1.5 trillion in sales, including companies l
33、ike Gap, Wal-Mart, IKEA, Sears, Target and Nike. Together, these retailers operate more than 100,000 stores, manufacturing facilities and distribution centers around the world. 43Marks Spencer Launches 200 Million Pound Eco Plan(Jan. 16, 2007)MS announced ;Plan A,; a businesswide?200m ;eco-plan; for
34、 the next five years. The 100-point plan means that by 2012MS will become carbon neutral, send no waste to landfill, extend sustainable sourcing,set new standards in ethical trading, and ;help customers and employees live a healthier lifestyle;. MS will change beyond recognition the way it operates
35、over the next five years. We will become carbon neutral, only using offsettingas a last resort; we will ensure that none of our clothing or packaging needs to be thrown away; much of our polyester clothing will be made from recycled plastic bottles instead of oil andevery year we will sell over 20 m
36、illion garments made from Fairtradecotton. 44The 100-point Plan A includes commitments in five areas: ClimaeChange: making our operations in UK and Republic of Ireland carbon neutral. MS will also mobilize suppliers and customers to reduce their carbon footprint. Waste: stop sending waste to landfil
37、l from our stores, offices and warehouses, reduce our use of packaging and carrier bags, and find new ways to recycle and reuse the materials we use. Raw Materials:-ensuring that our key raw materials come from the most sustainable source possible, in order to protect the environmentand the worlds n
38、atural resources. Fair Partners:-improving the lives of hundreds of thousands of people in our supply chain and our local communities. HealtyEating: helping thousands of customers and employees choose a healthier lifestyle. We will remove HVOsfrom all our food and removing artificial colours, flavou
39、rsand all unnecessary preservatives from all fresh prepared food.We are also introducing Food Standards Agency Traffic Lights andGuideline Daily Allowance (GDA) product labelling. 45Nike公司将逐步对全球 750家供应商进?温室效应气体排放盘查（2001/10/10）Nike 公司日前正式宣布将在 2005?底前，把温室效应气体排放?低为 1998?排放?的 87%，也就是削减 13%，初期将以 Nike旗下所属
40、的工厂，和员工商务?所产生的排放为减?目标。Nike 也计画对供应商及运输部份的排放进?盘查，并要求其在 2003?达到减?目标。Nike 目前全球共有约750家供应工厂，员工总计约 50万人。Nike 加入?由世界野生动物基?会(WWF)与Center for Energy and Climate Solutions的拯救气候计画，拟定?一些能源节约措施、?色电?采购、以及效能提升的策?，?协助自己与供应商达成减?目标。46Corporate Sustainability AssessmentQuestionnaireCriteriadefinition:CorporateSustainab
41、ilityCompanyGeneralAssessmentDocuments ContactsIndustryspecificPubliclyavailableinformation4748ToyotaSustainability Report 2006495051SonyGreenhouse Gas Efficiency52Resource Efficiency53Matsushita5455FUJI XEROX Sustainability Report 200656p.46Source: Business Review 2004, CIBASource: Business Review
42、2004, CIBA58Source: Business Review 2004, CIBA59Source: Business Review 2004, CIBA60日本?光集团 61单位:亿日圆 62资?源:?光集团环境经营报告书 2005,p54日本石油公司 Nippon Oil63资?源:Nippon Oil Cor. CSR Report2005,p21奇?公司 GE64资?源:GE2005 ecomaginationreport,p24意法半导体单位:百万美元 65资?源:STMicroelectronicsCSR report2005,p48加拿大贝尔电信公司 66资?源:BELL Canada CR2005Report,p8起头是一种挑战用心就可以创新结语?据管?是一?绩效展现的根本管?的实践必须做中学 67
