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 Line,ICC Business Charter for SD,The Global Sullivan Principles,生態效益 Eco-efficiency,企業環境或永續性報告 CER,New Driver: Financial Sector,C,B,A,A,B,C,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 Bu
2、siness Council for Sustainable 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 i
3、n developing countries and countries in transition.www.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 th
4、at allows business to contribute 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 futur
5、e for developing nations,THE REGIONAL NETWORK PROGRAM- BCSDs and Partner Organizations -,BCSD Gulf of Mexico,BCSD Latin America,BCSD Mexico,BCSD Argentina,BCSD Venezuela,BCSD Colombia,BCSD Costa Rica,BCSD Croatia,BCSD Czech Republic,BCSD El Salvador,BCSD Honduras,BCSD Indonesia,BCSD Malaysia,Philipp
6、ine Business for the Environment,BCSD Nigeria,Industrial Environmental Forum of Southern Africa,Environment Forum of Zimbabwe,BCSD Thailand,BCSD Taiwan,Confederation of Indian Industry,BCSD Poland,Vernadsky Foundation Russia,BCSD Brazil,APEQUE Algeria,WBCSD,World Business Council for Sustainable Dev
7、elopmentProgram Overview,Climate & Energy,Trade & Environment,Sustainability through the Market,Corp. Social Responsibility,Sustainable Water Mgt.,Innovation, Technology & Sust. Society,Eco-Efficiency,Scenario Applications,Foundation,REGIONAL NETWORKPROGRAM,Sustainable Cement Industry,Global Mining
8、Initiative,Sustainable Forestry,Sustainable Transportation,WBCSD,BCSD-Taiwan 工作領域 (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),環境成本會計 (Environmental Cost Accounting),環境教育與宣導 (Education
9、and Advocacy),金融業與永續發展 (Financial Sector and SD),Catalyst,ICC Business 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永續發展的工作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
10、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，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 servi
11、cesCustomer adviceFacilities and operations,Principles,9. Research10. Precautionary 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 Sulliv
12、an Principles 在國際知名的企業家、慈善及人權工作者Reverend Leon H. Sullivan博士的多年推動下，終於在1999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核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 & Gam
13、ble Owens CorningSun Company HSBC HoldingsTATA Industries Colgate-PalmolivePfizer,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 美非高峰會(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
14、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，形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 Report,LG 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
15、統管理責任法規遵循,投入產出清單,材料使用能源消耗水的消耗產品影響健康與安全氣體排放污水排放廢棄物處理意外事故回應,財務面資訊,環保支出補償與回饋,與利害關係人的互動,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下列各項。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？公司為何已取得解決上述問題的最佳定位？為何這些因應之道有助於公司及股東？為何這些因應之道
16、能打造一個好公司？為何這些因應之道不會對成本投入產生不利影響？,1 一項結合產業與金融業且為期 二年的研究報告再度証實: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增加。,1999,3 KPMG與阿姆斯特丹大學最新的研究報告顯示，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
17、價成長了510%，此可能係導因於更好的企業管理。,1999,4 KPMG與阿姆斯特丹大學最新的研究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%的金融業已發行環境年報。除美國外，各國發行環境年報的公司均有增加之趨勢。KPMG認為法規要求與否係主要原因之一。,1999,根據許多研究顯示，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%，但風險僅增加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
18、續性群組指數(The Dow Jones Sustainability Group Index, DJSGI)。,1999,道瓊永續性指數5個永續性評估準則基本架構科技：產品與勞務的提供，係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、組織的能力、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。,1999,DJSGI Rat
19、ing Standards,Environment,Economy,Equity (everyone),Triple Bottom Line,BS 7799 (IT security) ISO 9001 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 standards,D
20、JSGI,EMAS UNEP Top 50 (reporting) ISO 14000 BS7750 (EMS) CERES-GRI ISO Guide 64 (product) CEFIC (chemical industry) GEMI (performance measurement metrics) WBCSD ( Eco-efficiency indicator) Industry specific standards,2000,6 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
21、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，由於較可能免於日後清除污染的額外支出，亦可能自銀行取得較好之信用貸款。,1999,7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制購買日本三菱之股票 三菱公
22、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滋生地。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制買進三菱之股票，包括Calvert Group、Green Century Fund和Trillium Asset Management等。,1999,8 Eco-fund is becoming popular in Japan. So far, four investment trust companies launched Eco-funds. The total amount of sa
23、les is 133.2 billion yen (as of November 1999). Net assets of the Eco-funds in JapanNikko Securities Asset 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 bil
24、lion yenTotal 137.9 billion yen,1999,9 In USA, a total of US$ 2 trillion is now invested in a socially responsible 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 gro
25、wing component of socially responsible investing is the growth of portfolios that employ both screening and shareholder advocacy, in which shareholders use their ownership positions to mold corporate action.,2000,10 Resolutions of the Annual Shareholder Meeting the latest tool to push corporations t
26、oward corporate accountability and sustainability. (2000 上半年),BP Amoco Greenpeace with Trillium Asset Management 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 停止哥倫比亞印地安Uwa族部落所在地的原油開採計劃 Weyerhaeuser and Boise Cascade an alliance of environmental gro
27、ups 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,2000,Financial Sector: The Most Powerful Driver for Sustainability and Eco-efficiency in 21 Century,Banker,Insurance Co.,Investment Fund,DJSGI,Performance?,“Making the Challenge of Sustainability a Busin
28、ess Opportunity”,The basic idea behind eco-efficiency:,What does Eco-efficiency stand for (意義)?,Economic (經濟的),Ecological (生態的),and,efficiency,This 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
29、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，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 Productivity,達 到 生 態 效 益 的 要 素,減少商品和服務的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度的
30、使用延長產品的耐久性增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,EHSAuditing,ICC-Charter,EMSStandards,SustainabilityStrategy,Sustainable Development,Agenda 21,Factor X,EcologicalFootprint,Sustain
31、ability永續性,Business Agenda(Micro Level),Government Agenda(Macro Level),命令-管制Command & Control,共同合作推動法規之協定Co-regulatoryAgreements,經濟工具Economic Instruments,How concepts relate to each other,Eco-efficiency works on four Levels,Business Concept,Policy Concept,生態效益Eco-efficiency,量化資源生產力及指標原則的共識形成,找出最具意義的
32、一般通用及特定產業指標,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,心態調整調查研究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,14000,l,環境的稽核,l,反映潛藏成本和利潤潛力的之環境成本會計系統,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 P
33、icture:,3M:Minnesota Mining and Manufacturing3P:Pollution Prevention Pays program has yielded in:- economic benefits: savings of US$750 million since 1975- ecological benefits: releases to air, water and land reduced by 1.4 billion pounds since 1975,Case Example: Xerox Europe,Waste free products fro
34、m waste free plants for waste free offices.Waste to landfill reduced from 6000t to 3000t in five years reduced need for raw materials of US$ 85 million annuallyrecycling percentage at 90% levelincreased service-ability and reuse-ability of products and product partsmore than 90% of Xerox products me
35、et US “Energy Star” requirements savings in packaging of annually additionally US$ 3.2 millionwaste reduction possibilities in the customers offices,Eco-Efficiency through LCA,uses life cycle inventory to make eco-efficient detergents: the Ultra formulation (1989)Results:50% less volume than traditi
36、onal detergents 30% less raw materials30% less packaging (cartons) 40% less transportation needs,Example 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 be”,Eco-Efficiency and the F
37、inancial Sector,: Credit Risk 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” clients,Eco-Efficiency through Design for Environment,Philips 14-inch compact Green TVs
38、Eliminated almost all hazardous 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 1/3,Eco-efficiency
39、 and the Supply Chain (Procurement),(Europes biggest do-it-yourself supplier)annual survey of suppliers environmental performance in terms production methods and source of materials e.g. timber producers from South Africa, Poland, and Papua New Guinea won orders (“sustainable forestry”),The Way Forw
40、ard:From Products to Services,Floor Covering Services ( ) Interface sees itself as selling comfort rather than carpets. Its customers lease carpets and Interface provides replacements to any part which becomes worn, recycling the old covering.,Calculating Eco-Efficiency (生態效益的計算),生態效益(Eco-efficiency
41、),=,經濟或功能價值的單位,環境衝擊的單位,產品/服務的價值,環境的衝擊,=,How efficient you are, other than how dirty you are (intensity ratio)!,Profile of Tokyo Electric Power Company,Organization Profile: Electric Utility42,170 employees Report on Fiscal Year 1998Contact: Yasuo Hosoya (t0230714pmail.tepco.co.jp),Eco-efficiency Profile: Selected Eco-efficiency Indicators,kWh per CO2= 16.8kWh/kg-C ODS= 45 bil kWh/ODP-t,Net Sales perCO2= 333 yen/kg-CODS= 888 bil yen/ODP-t,我國企業因應新世紀企業永續發展趨勢之主要方向,推動生態效益, 整合環境考量面與環保科技至經營策略之中 強化環境績效評量 掌握金融業與環保/永續發展之全球趨勢 重視利益相關人間之對話與夥伴關係 落實因應氣候變遷之各種可行措施, 續保綠色競爭力,
