企業永續成長的競爭力 -從 ... - proj.ftis.org.tw · © 2012 勤業眾信版權所有...
Transcript of 企業永續成長的競爭力 -從 ... - proj.ftis.org.tw · © 2012 勤業眾信版權所有...
© 2012 勤業眾信版權所有 保留一切權利
企業的責任是….
4
企業非賺錢不可,賺錢非成長不可,成長非創新不可, 創新非要人才不可,人才非要品德不可。
高希均教授
企業家最大及唯一的責任,就是賺錢。 企業的社會責任就是幫股東賺錢。
諾貝爾經濟奬得主 傅利曼教授
© 2012 勤業眾信版權所有 保留一切權利
社會公益的實踐-Timberland
落實社會回饋
的企業先鋒
• Path of Service(服務途徑)」計畫-藉由給於員工有薪假期,從事社區服務,實際回饋社會。
• 藉由社會回饋,提高員工對於企業之認同。
非營利團體合作
之永續整合策略
• 藉由與義工團體(City
Year)之長期合作,除提供社會服務之外,更於其組織內,建立永續發展部門,負責其永續相關之規劃與執行。
詳細且確實的成分標示
• Timberland鞋類產品,均有精確的產品成分標籤,完整列出產品對環保的影響、對社區的影響及產品製造地。
• 贏得消費者信賴
• 提高公司聲譽
• 良好的員工關係
• 吸引人才-連續9年選為「前一百家最想進入的公司」
成效
5
© 2012 勤業眾信版權所有 保留一切權利
永續發展的成果-奇異(GE)環保產品
結合永續趨勢,發展一系列環保產品
• 奇異集團整合永續發展於其營運策略(Ecomagination),於了解環保產品將主導市場,因而全力發展,並以三項原則做為其永續策略:
• 賺錢(make money);
• 符合道德原則 (do it ethically);
• 達成市場區隔 (make a difference)。
• 名列道瓊永續性指數主要持股
• 集團營業額因環保產品大幅成長
• 成為創新環保產品的市場霸主
成效
6
© 2012 勤業眾信版權所有 保留一切權利 7
血汗工廠的法律訴訟
• 2003年
• Gap因廠商使用童工及勞工超時工作與不平等待遇,捲入一起位於西班牙的血汗工廠法律訴訟。
良好勞工權益的實踐方式
• 2006年
• Gap指派員工至廠商工廠所在地,了解其是否符合勞工權益之相關規定。
• 根據訪視,停止不符合勞工權益規定之相關廠商合作。
• 鼓勵其供應商導入並取得SA8000之認證
企業社會責任的演進-GAP
2007年,Gap因其廠商對於員工權益的改善及相關CSR之實踐,獲得以下獎項:
100 "World‟s Most Ethical Companies by Ethisphere Magazine
100 Best Corporate Citizensby Business Ethics magazine
成效
© 2012 勤業眾信版權所有 保留一切權利
企業社會責任/企業永續發展:
Corporate Social Responsibility
& Sustainability (CSR) 企業社會責任定義
經濟
社會
CSR 三重底線
環境
永續發展不單只是“綠化”,而是確保企業的長期生存的能力。
Deloitte Global對於企業社會責任之定義:
企業透過商業運作之持續改善,並經由對環境、社會的敏銳度,以及充分呈現消費者、客戶、商業夥伴與社會大眾,所關注的議題之表現績效,確保企業能夠永續取得經營所需之資源。
9
© 2012 勤業眾信版權所有 保留一切權利
企業社會責任的範圍-以GRI綱領為例
企業 社會責任
社會-人權
社會-產品 責任
社會-勞工
社會-社會
經濟
環境
物料 遵守法規 生物多樣性(Biodiversity)
能源 交通運輸 排放物,污水,廢棄物
水 整體情況 產品和服務
經濟績效
市場佔有率
(Market Presence)
間接經濟影響
消費者健康與安全
產品與服務標示
行銷傳播
客戶隱私權
法令遵行
投資採購準則 防止強逼與強制勞動
結社與勞資議價談判 安全保障實務
廢除童工 非歧視政策
本地員工權益
勞資關係
培訓與教育 多元化與機會平等
員工聘僱情況 職業健康與安全 社區
賄賂 法令遵行
公共政策 反壟斷行為 GRI G3.1 綱領之報告書框架
10
© 2012 勤業眾信版權所有 保留一切權利 11
企業社會責任規範或倡議 CSR已成為國際間逐漸正視的議題,許許多多相關之規範或倡議,對於永續或環境、社會、經濟議題,提出建議作為,以下是較為企業所熟知之倡議或規範:
CSR相關倡議或國際標準
經濟合作暨發展組織多國企業指導
綱領
聯合國全球盟約 / 全球蘇利文原則
全球永續報告協會綱領/ 社會責任當則標準 AA 1000系列 SA 8000 /
國際勞工組織(ILO)各號
公約
ISO 14000環境系列
ISO 26000 社會責任指
引
© 2012 勤業眾信版權所有 保留一切權利 12
企業社會責任報告書-成果表現
公司治理目標
員工福利政策
CSR
策略規劃
公開發行報告書
CSR
成果檢視
增加營收
發展新服務
改善作業效率…
確保員工福利
提供安全工作環境…
CSR
執行與實踐
污染控制與節能措施 環境保護政策
社會公益活動… 社會參與規劃…
檢視永續發展策略與執行成效。
回應利害關係人
關注的重大議題。
• CSR發展之成果已是目前企業用於衡量營運績效之新指標。
• 藉由CSR發展成果,更能提高組織聲譽,並更進一步增進業務推展。
© 2012 勤業眾信版權所有 保留一切權利 14
CSR 全球趨勢與驅動力
•企業對於永續發展不在只是遵守(Compliance),應為自發性於營運作業中實踐。
•股東、客戶、員工等利害關係人對於對於永續發展之要求與日俱增。
•各國不斷透過政策與法令的推行,激勵企業減少碳排放量。
•新興的貿易措施及稅收措施,鼓勵減少廢棄物產生,並重新賦予廢棄物新價值。
•永續發展策略已逐漸成為企業認同的價值主因之一。
•企業永續發展為整體檢視組織健全性與穩定發展的指標。
法令與規範對於CSR議題日趨重視
CSR規劃與執行
成為企業最急迫
的策略與行動需求
消費者要求企業負起更多社會責任及更具體的成效表現
對於環境與資源
保護的強大聲浪
•愈來愈多新節能高效的產品與方案研究結果,協助企業於永續發展的規劃與實踐。
•再生能源 (e.g.太陽能,風能)的發展,協助企業增加產能供給並減少營運成本。
科技的發展加速
永續發展的考量
•除現今已存在的法令規範外,未來更預期會出現對於環境或氣候相關的法規及準則,將對於企業之產品與服務於創新上,帶來新的機會與挑戰。
© 2012 勤業眾信版權所有 保留一切權利 15
國內CSR趨勢與驅動力
• 政府推廣CSR Report,已由非強制性之鼓勵與宣導,漸漸進入較具強制意義的提出相關作法與建議形式。
• 增加CSR作業的評鑑與守則:公司治理制度評量項目、相關實務守則要求、企業上市之自評報告要求、資訊揭露評鑑項目。
主管機關政策推廣
• CSR發展成果,已成為同業競爭的新興戰場。
• 不同媒體與組織所舉辦的CSR相關獎項,已成企業的必爭之地,除可提昇企業聲譽,更可藉以吸引投資資金之關注。
媒體公關的推波助瀾
• SRI係指藉由社會、環境、經濟永續性績效的考量而產生的投資產品。
• 國際上已發展出許多SRI相關指數,其中以道瓊永續性指數(DJSGI) 最為大眾所知曉。
• SRI表現大多高於一般市場表現,目前台灣也已引進多個與永續議題相關的SRI基金。
• 勞退基金也針對公司治理及企業社會責任,進行相關投資考量,占整體投資之71.6 %。
SRI資金對於企業之挹注
• 企業於供應商評鑑中,企業社會責任逐漸成為主要稽核項目。
• 其中以產品出口為主之製造業、高科技產業及貿易商影響最大。
客戶稽核要求
© 2012 勤業眾信版權所有 保留一切權利
如何建立企業永續發展架構
策略目標
可行方案
成長 成本與效率
公司治理、永續基礎:
報告書建立與法令規範依循
策略目標 -
如何傳達企業價值
可行方案 -
設定基準線、目標和增強環境與社會表現之規劃
營運作業整合-
驅動永續發展企業的成長和效率
公司治理 、永續基礎、
報告書建立與企業承諾-
創造一個豐富的永續經營
營運作業整合
17
© 2012 勤業眾信版權所有 保留一切權利
永續企業關注的六大面向 • 永續發展不應只是減少碳排放或是參與社會公益活動。
• 永續企業應著重於永續發展準則的六大面向:
永續治理 永續工作環境 永續勞動力 永續供應鏈 永續建築/服務 永續科技
永續企業:
善加運用永續經營的法則,公司才能創造成長、盈利及其自身價值。
* Deloitte definition 18
© 2012 勤業眾信版權所有 保留一切權利
企業永續發展的執行規劃
分析
Analyze
評估
Assess
計畫
Plan
實施Implementation
Tools:
Key output:
• Current performance on CSR initiatives
• Inventory of high importance CSR aspects
• CSR Gaps
• CSR objectives and strategy
• Road map for CSR implementation
• Detailed action plans for the short term
• Feasibility evaluation
• Organizational outline
• Financial implications
• CSR Report
CSR value map
CSR framework Identify
relevance of
CSR aspects
Address
sustainable
value creation
Demonstrate
commitment
and
management
quality
Quantify
performance
Communicate
effectively
Achieve
credibility
• The organiza-
tion‟s relevant
CSR issues
• How has the CSR
issues been
identified
• Management‟s
commitment to
the organization‟s
challenges,
efforts and results
within CSR
• “The tone from
the top”
• The value created
as a result of the
relationship
between the CSR
impact of the
organization and
the people in the
organization,
suppliers,
customers,
community and
CSR related
economic
efficiency
• Quantification of
an organization‟s
CSR performance
• KPI‟s on the
identified CSR
issues
• Management‟s
responsibility for
the content in the
CSR reports
• The credibility of
reports is
enhanced by the
use of styles,
which signal
authenticity
• Awards and
prizes won for
excellent CSR
performance
• Communication
and reporting
• Ability to judge
the completeness
and relevance of
CSR issues
CSR aspects
1. Which issues do you find relevant for you?
1.1 What do you consider as your concerns and challenges within the area: Climate and energy?
1.2. What do you consider as your concerns and challenges within the area: Environment?
1.3. What do you consider as your concerns and challenges within the area: Social?
1.4. What do you consider as your concerns and challenges within the area: Economic?
1.5. Which issues within the CSR agenda are most relevant for you right now?
1.6. Which issues within the CSR agenda do you expect will be most relevant for
you within a period of 2-5 years?
1.7. How do you address these issues?
2. What are your expectations of TORM?
2.1. What are your expectations of TORM within the area: Environment?
2.2. What are your expectations of TORM within the area: Social?
2.3. What are your expectations of TORM within the area: Economic?
2.4. Which issues within the CSR agenda should TORM focus on right now?
2.5. Which issues within the CSR agenda should TORM focus on within a period of 2-5 years?
2.6. How does the CSR performance of TORM impact your decisions?
3. How do you perceive the CSR performance of the shipping industry and of TORM?
3.1. How do you perceive the CSR performance of the shipping industry?
3.2. How do you perceive the CSR performance of TORM?
3.3. Which company do you perceive as best practice within the shipping industry?
4. Which CSR related initiatives would you recommend to management of TORM?
Internal and
external
question
guides
1. Which issues do you find relevant for you?
1.1 What do you consider as your concerns and challenges within the area: Climate and energy?
1.2. What do you consider as your concerns and challenges within the area: Environment?
1.3. What do you consider as your concerns and challenges within the area: Social?
1.4. What do you consider as your concerns and challenges within the area: Economic?
1.5. Which issues within the CSR agenda are most relevant for you right now?
1.6. Which issues within the CSR agenda do you expect will be most relevant for
you within a period of 2-5 years?
1.7. How do you address these issues?
2. What are your expectations of TORM?
2.1. What are your expectations of TORM within the area: Environment?
2.2. What are your expectations of TORM within the area: Social?
2.3. What are your expectations of TORM within the area: Economic?
2.4. Which issues within the CSR agenda should TORM focus on right now?
2.5. Which issues within the CSR agenda should TORM focus on within a period of 2-5 years?
2.6. How does the CSR performance of TORM impact your decisions?
3. How do you perceive the CSR performance of the shipping industry and of TORM?
3.1. How do you perceive the CSR performance of the shipping industry?
3.2. How do you perceive the CSR performance of TORM?
3.3. Which company do you perceive as best practice within the shipping industry?
4. Which CSR related initiatives would you recommend to management of TORM?
CSR aspect
at XX
Customers
Associations
Large
shareholders
Industry
regulators
Future
generations
Pool partners
Third party
certifiers
NGO‟s (non-profit
organizationsMedia
Stakeholder analysis
CSR Map
Environment
Social
Economic
Labor
Air Emissions
Energy and Climate
Spills
Anti-fouling Paint
Waste Management
Ballast Water
Consumables
Cargo Vapors
Tanks and Holds Cleaning
Recycling Ships
Developing Green
Shipping
Community Investments
Eco-efficiency
Value Creation via
Stakeholders
Impact on Global
Economic Development
Human Rights
Product
Society
Conduct and Ethics
Occupational Health,
Safety And Security
Workplace
Attractiveness
Employment
Labor/Management
Relations
Diversity and
Equal Opportunity
Complaints and
Grievance Practices
Prevention of Forced and
Compulsory Labor
Freedom of Association
and Collective Bargaining
Abolition of Child Labor
Non-discrimination
Customer Side Health,
Safety and
Environmental Aspects
Service Labeling
Marketing and
Communication
Anti-competitive Behaviour
Facilitation Management/
Corruption
Public Policy
High importance
Medium importance
Low importance
Identify
relevance of
CSR aspects
Address
sustainable
value creation
Demonstrate
commitment
and
management
quality
Quantify
performance
Communicate
effectively
Achieve
credibility
• Certain CSR
aspects should
be reprioritized
to align with
identif ied
importance and
TORM‟s current
performance.
• Limited CSR
information in
public annual
reporting.
• The high level of
safety and
security could
be documented
and tracked
better via KPIs.
• Focus on
communication
(both internally
and externally),
reporting and
measurement
will bring TORM
in a leading
CSR position in
the shipping
industry.
• Reporting is not
aligned with
external
reporting
standards (GRI
and AA1000).
• Assurance
statement in
environmental
report, however,
no assurance on
full pallet of CSR
aspects.
• Feedback f rom
key opinion
formers on
TORM‟s
performance
has not been
communicated
publicly to
create
credibility.
• Effective CSR
risk manage-
ment system is
lacking.
• No plan for
mitigating
certain CSR
risks (shipping in
general and
TORM specif ic).
• Limited CSR
partnership
approach with
customers and
suppliers.
• Few processes
in place to
capture CSR
issues with
customers/
suppliers/
employees that
could turn into
business
opportunities.
• No clear CSR
agenda in vision,
values and
principles of TORM
(except for environ-
ment and safety).
• No commitment to
UNGC or other
external codes and
standards.
• A number of CSR
aspects are not
covered by
policies.
• Walk the talk is
lacking.
• CSR organization
weak and f rag-
mented. Roles and
responsibilities are
unclear.
• No cross-organiza-
tional ownership.
• Opportunity to
improve CSR
KPIs (currently,
mainly KPIs for
environmental
CSR aspects).
• No processes in
place to
measure the
f inancial and
CSR-related
implications of
initiatives.
• Many valuable
CSR initiatives
are performed at
TORM, but they
are not explicitly
linked to targets.
• Opportunity to
improve bench-
marking on CSR
targets/initia-
tives.
Gap analysis
Evaluation of
performance
• TORM will be among the best places to work
and attract scarce resources.
• Be among the best quartile safety performers
and maintain position as preferred supplier.
• Develop partnerships for community
engagements aligned with TORM‟s core
business.
• TORM‟s CSR strategy responds proactively to stakeholder concerns while creating attractive long -
term shareholder value.
• A broadly balanced approach to CSR addressing all CSR aspects relevant to stakeholders.
• CSR is an integrated part of organizational development, operations and investments.
• The CSR scope of TORM covers the extended value chain.
• Actively working to improve CSR performance within the Blue Denmark.
Out of current strategy scopeTORM CSR position 2009-2011
• TORM will proactively work to contribute to the
environment and climate agenda in an
economically responsible way by applying a
comprehensive eco-ef f iciency approach.
• Be among best quartile environmental
performers.
• The diverse and cross-organizational nature of CSR and its impact at both operational and staf f
function levels requires a broad and cross-disciplinary approach to implementation.
• CSR implementation capabilities and project management skills will be built in parallel.
The people company The eco-efficient company
Living our values – respecting stakeholders
TORM capability development
Broader implementation capabilities
• Ultimately becoming the CO2 neutral ocean shipping company.
• Taking a societal-level responsibility.• Being the visionary „thought leadership‟ brand on green ocean shipping.
The green ocean shipping company
The prerequisite
The enabler
The differentiator
The aspiration
CSR strategy
2010 2011 20122009
• Fix shortcomings in current CSR
performance.
• Initiate building TORM holistic CSR
capabilities.
• Ensure early regulatory compliance
and compliance with TORM‟s CSR
principles and policies.
• Implement eco-ef f iciency quick hit.
• Build CSR measurement and
reporting capabilities.
• Develop new business models
for delivering green shipping.
• Initiate some green shipping
activities.
• Leverage technology to reduce
emissions and environmental
impacts.
• Investment strategy for
environmental leadership.
• Complete building CSR
capabilities.
• Prepare for a proactive role.
• Focus on CSR eco-ef f iciency.
• Develop business improvement
opportunities through innovation.
• Engage with selected customers
and suppliers.
CSR institutionalization
CSR eco-efficiency
and excellence
Selective CSR leadership
Strategy implementation
Building CSR capabilities
CSR project
CSR communication and reporting
2009 2010 2011
Review code of conduct
and prepare for roll-out
Develop
contingency plans
Managing risks
Collaboration
with NGOs
M1
M2 M3
Note: This road map is an outline and not to scale.
Set up project
model
B0 CSR business
intelligence
B6
Build measurement &
reporting capabilities
Build CSR organiza-
tion and processes
B3
B4
Devise CSR prin-
ciples & policies
B2
Set up project
model
B1
CSR communication
and reporting
B5 CSR function &
project management capabilities operational
Road map
Corp. mgmt.
Central CSR
function
Divisions/
staff functions
Project
capability
CSR network
Management team or
CSR board
Commission‟s work
Releases capability
Releases capability
Commission‟s work
• Sets direction for
CSR in TORM
• Vehicle to implement
change in TORM
• Responsible for adop-
ting new or modifying
existing business
practices to achieve
CSR performance
targets
• Implementation of
cross-function initia-
tives benef iting f rom a
project delivery model
• Responsible for CSR
agenda and for overall
CSR performance
according to stra-
tegy and targets
Organizational design
Objectives:• Make CSR commitments, objectives and targets measureable• Create feedback to management and BoD
• Develop fact-based reporting and communication with stakeholders• Develop CSR Reporting plan (3-5 years) aligned with CSR strategy and communication
plan
Description and objectives of CSR initiative
CSR initiative – Build measurement and reporting capabilities
• Lack of resources, competencies and commitment
• Lack of cross-organizational co-ordination
• Risk of not walking the talk – talking the walk
Project risk assessment
• April 2009
Earliest launch
• Develop CSR principles and policies (B2)
• Business intelligence and communication (B5, B6)
• Ongoing environmental data collection and IT project
• Financial accounts
Dependencies and related ongoing initiatives
Business benefits
• Improved CSR performance: „What gets measured gets managed‟
• Cost reductions
• Reputation and branding; build trust amongst stakeholders
• Improve ratings at SRI benchmarks
• Position TORM among the most preferred suppliers (best quartile)
1. Establish baseline
• Align with Greenhouse Gas Protocol and Global Reporting Initiative (GRI)
• Align with WBCSD/WRI Green House Gas Protocol, and other relevant
aspect specific reporting and measurement norms and standards
2. Select KPIs and benchmarks
• Identify performance indicators and targets to address important CSR aspects
• Identify relevant benchmarks to assess performance externally against peers
• Define KPIs for data collection
3. Develop internal reporting cycle
• Define plan for data collection process
• Integrate with existing data and processes and align with ongoing IT projects
4. Provide feedback to management on progress
• Develop dashboard for progress reports to top and line management
5. Develop CSR reporting plan/strategy
• Decide on CSR reporting for 2009
• Assess current reporting (as-is) ; develop position on future reporting (to-be)
• Identify gaps and resource needs
• Align with CSR strategy and implementation plan
• Decide on external assurance
Primary activities
Action plan number (B4)
• 5 months
Project duration
• IT investments (ongoing
project)
• Investments in data
collection and IT systems
not included
Estimated cost
• 100 man days
• Support from line
organization and finance
Resources
• All CSR aspects
Covered CSR aspects
• Head of CSR function
Responsible
Detailed action plans
19
© 2012 勤業眾信版權所有 保留一切權利
企業永續發展-CSR報告書建立
建立企業永續發展報告書的規劃與執行
Prioritization Execution
定義社會責任議題之優先序
發展整合式的策略
增加與利害關係人的約定
建立與利害關係人的溝通
建立正式的CSR組織
重新定義業務績效指標
20
© 2012 勤業眾信版權所有 保留一切權利
公關行銷
• 強化企業正面形象,加強客戶信賴度。
• 與國際趨勢接軌,展現企業國際化之氣度。
營運績效
• 提昇資源利用率,減少不必要的浪費。
• 整合各部門資源,強化客戶服務。
• 建立有系統有組織的企業社會責任實踐。
利害關係人溝通
• 回應利害關係人所關心與企業相關重大議題。
• 揭露企業針對社會環境議題之付出。
新服務/產品發展
• 增加公司不同服務/產品曝光度。
• 接觸潛在客戶,協助發展服務產品。
結語
• 企業必須對全球趨勢與利害關係人需求有所回應。
• CSR發展之成果已是目前企業用於衡量營運績效之新指標。
• 企業永續發展必須結合企業營運策略進行考量,經由確實實踐後,忠實呈現發展成果。
21
企業永續發展於國際間已是不可抵擋的趨勢
企業永續發展之效益
© 2012 勤業眾信版權所有 保留一切權利
Q&A
萬幼筠 Thomas Wan, 副總經理
Office: +886 2 25459988 #6869
E-mail: [email protected]
吳佳翰 Chia-Han Wu, 副總經理
Office: +886 2 25459988 #5078
E-mail: [email protected]
周嘉明 Charming Chou, 協理
Office: +886 2 25459988 #7702
E-mail: [email protected]
© Deloitte & Touche LLP and affiliated entities.
Deloitte, one of Canada's leading professional services firms, provides audit, tax, consulting, and financial advisory services through more than 6,200 people in 50 offices. Deloitte operates in Québec as Samson Bélair/Deloitte & Touche s.e.n.c.r.l. The firm is dedicated to helping its clients and its people excel. Deloitte is the Canadian member firm of Deloitte Touche Tohmatsu.
Deloitte refers to one or more of Deloitte Touche Tohmatsu, a Swiss Verein, its member firms, and their respective subsidiaries and affiliates. As a Swiss Verein (association), neither Deloitte Touche Tohmatsu nor any of its member firms has any liability for each other's acts or omissions. Each of the member firms is a separate and independent legal entity operating under the names "Deloitte," "Deloitte & Touche," "Deloitte Touche Tohmatsu," or other related names. Services are provided by the member firms or their subsidiaries or affiliates and not by the Deloitte Touche Tohmatsu Verein.