20081006 ea 01

67
社團法人中華民國企業永續發展協會 地址:106台北市復興南路一段39013電話:(02) 27058859 傳真:(02) 27060688 網址:http://www.bcsd.org.tw E-mail: [email protected] 建置環境會計系統的商業意義 建置環境會計系統的商業意義 2008 2008 黃正忠 黃正忠 2008 2008 工業局 工業局 環境成本會計應用與推廣二階段研習課程 環境成本會計應用與推廣二階段研習課程

Transcript of 20081006 ea 01

  • :10639013(02) 27058859 (02) 27060688http://www.bcsd.org.tw E-mail: [email protected]

    2008 2008 20082008

  • 2WWorld orld BBusiness usiness CCouncil for ouncil for SSustainable ustainable DDevelopmentevelopment

    210, 30, 40

    60(BCSD)

    http://www.wbcsd.org

  • 3210 : 7 : 5.5 :1300

    WBCSD

    - WBCSD

  • 4Global 210 leading companies

  • 5BCSD China

    BCSD New Zealand

    BCA Australia

    BCSD Malaysia

    BCSD ThailandPBE Philippines

    Keidanren Japan

    BCSD Korea

    BCSD Sri Lanka

    BCSD IndiaCII

    BCSD Mongolia

    Vernadsky Foundation RussiaThe Excel

    Partnership Canada

    CGLI USA/Canada

    US BCSD

    BCSD Mexico

    AED Costa RicaIntegraRSE Panama BCSD Venezuela

    BCSD Bolivia

    BCSD Brazil

    BCSD ArgentinaAccinRSEChile

    NBI South AfricaFEMA Mozambique

    AEECEgypt

    APEQUE Algeria

    BCSD Paraguay

    Per 2021

    BCSD EcuadorBCSD Colombia

    BCSD El SalvadorBCSD HondurasBCSD Guatemala

    NHO-Norway

    BCSD UKEconsense Germany

    FE-BCSD SpainBCSD Portugal

    BCSD HungaryBCSD Czech Republic

    EPE France

    BCSD Turkey

    BCSD AustriaBCSD Kazakhstan

    BEC Hong KongBCSD Taiwan

    UNIRSE-Nicaragua

    DERES Uruguay

    Danisch CSBD

    BCSD Pakistan

    BCSD Croatia

    BCSD Zimbabwe

    BCSD Indonesia

    December 15 2007

    WBCSD Regional Network

    World Business Council forSustainable Develop ment

  • 6Progress Toward SD

    Council(GlobeScan 2006-2 Report)

  • 7GlobeScan Survey

    15

    17

    24

    26

    28

    29

    29

    32

    33

    35

    48

    54

    69

    Other

    IBLF

    WTO

    UNDP

    OECD

    ISO

    IFC

    World Bank

    IUCN

    UNEP

    SD research organizations

    WBCSD

    European Union

    Organizations that will play a major role over the next 5 years in advancing Sustainable Development

    Source: 2006 GlobeScan survey of sustainability experts

  • 8(ERM)

    DNVBSISGS

    BCSD-Taiwan

    Launched in 1997

    September September 20072007

    33 Members

    : B&Q

  • 9/

  • 10

    -

  • 11

  • 12

    Eco-efficiency Economic()Ecological ()

    and efficiency

    This means:maximizing added value, while minimizing environmental impact, i.e.: minimizing use of resources and energy, and minimizing emissions. (, )

    or in other words:to add more value for money with less impact

    (To do more with less)

  • 13

    Boss: ? ? Investor: ///

    NGOs: ?

  • 14

    , ?

  • 15

    ,:

    z z z EMAS ISO 14000z z z z ,

  • 16

    "Only what gets "Only what gets measured, gets done"measured, gets done"

  • 17

    Socially Responsible Investment/ Sustainable and Responsible Investment (SRI)

    (ESG)

  • 18

    ESG Funds Globally: US$4.7 Trillion

    US$68.7bn funds & church assets

    US$2. 7tn in funds and portfolios

    Canada US$433bn

    Japan and rest of Asia

    US$35bn

    UK: US$1.1tn in funds and portfolios

    Rest of Europe US$340bn in funds

    and portfolios

    June 2008

  • 19

    SRI Methodologies

    Ethical Investment

    Green Investment

    Socially Responsible Investment

    Sustainable & Responsible Investment

    Negative screening

    Positive screening

    Engagement/Advocacy

    Community Investment

  • 20

    Common SRI Criteria

    Energy

    Water Use

    Air Pollution

    Wastes & Toxics

    Transport

    ISO 14000

    Resource Productivity

    Biodiversity

    Product Impact

    EnvironmentProfit Sharing

    Welfare at Work

    Equal Opportunities

    Civil/Employee Actions

    Community & Public Policy

    Supply Chain

    Public Disclosure

    SocialMilitary

    Gambling

    Pornography

    Alcohol

    Tobacco

    Repressive Regimes

    Genetic Engineering

    Nuclear

    Animal Testing

    Ethical

  • (

    )

  • 22

    WBCSD200311200CEOs, 68%,

  • 23

    EAS

    ?

    2002 ()

  • 24

    Economicaleffects associated

    with environmentalmeasures

    Environmentalconservation

    effects

    Environmentalconservation costs Environmental

    accounting systemMechanism for quantitativemeasuring, analyzing, and announcing the cost andeffects of environmental

    measures

    FinancialPerformance

    EnvironmentalPerformance

    In currency unit In physical unit

  • 25

    Costs and effects

    Costs, for exampleCost within the

    business areaUpper stream/ lower

    stream costsManagement activity

    costsResearch and

    development costsSocial activity costsEnvironmental

    damage cost

    Effects, for exampleAmount of

    environmental pollutants reducedAmount of resource and

    energy conservedAmount of waste

    reducedAmount contributed to

    business revenuesAmount of costs

    reduced and voided

  • 26

    Show me the bottom line

  • 27

    Japan

    Built inBuilt in

    Monetary units

    Physical quantity

    units

    External functions Internal functions

    Environmental Accounting Guideline

    Environmental Reporting Guideline

    Environmental Performance Indicators for Business

    Disclosing informationDisclosing information

    Internal applicationInternal application

  • 28

    Why report?Communication with stakeholders!!

  • 29

    Why Taiwan should care?

  • 30

    Roberts(Roberts Environmental Center at Californias Claremont McKenna College)20065830

  • 31June 2008

    GreenFactor First Global Study of IT Decision-Makers on GreenProducts & Marketing

    Released by Strategic Oxygen, GCI Group and Cohn & Wolfe

  • 32

  • 33

    Are you in the list of Focus?

  • 34

    08

  • 35Mega Financial Holding Co. Ltd.EPISTAR Corp.

    Yuanta Financial Holding Co. Ltd.MediaTek Inc.Delta Electronics Inc.

    Wistron Corp.Lite-On Technology Corp.Compal Electronics Inc.

    United Microelectronics Corp.Innolux Display Corp.Chunghwa Telecom Co. Ltd.

    Uni-President Enterprises Corp.Hua Nan Financial Holding Co. Ltd.Chinatrust Financial Holding Co. Ltd.

    Taiwan Semiconductor Manufacturing Co. Ltd.Hon Hai Precision Industry Co. Ltd.China Steel Corp.

    Taiwan Mobile Co. Ltd.High Tech Computer Corp.China Development Financial Holding Corp.

    Taiwan Cement Corp.Fubon Financial Holding Co. Ltd.Chi Mei Optoelectronics Corp.

    Taishin Financial Holding Co. Ltd.Foxconn Technology Co. Ltd.Chang Hwa Commercial Bank Ltd.

    Synnex Technology International Corp.Formosa Plastics Corp.Cathay Financial Holding Co. Ltd.

    SinoPac Financial Holdings Co. Ltd.Formosa Petrochemical Corp.Catcher Technology Co. Ltd.

    Siliconware Precision Industries Co. Ltd.Formosa Chemicals & Fibre Corp.Au Optronics Corp.

    Shin Kong Financial Holding Co. Ltd.First Financial Holding Co. Ltd.ASUSTeK Computer Inc.

    Quanta Computer Inc.Far EasTone Telecommunications Co. Ltd.Asia Cement Corp.

    Pou Chen Corp.Far Eastern Textile Ltd.Advanced Semiconductor Engineering Inc.

    Nan Ya Plastics Corp.Evergreen Marine Corp. (Taiwan) Ltd.Acer Inc.

    Invitation List from DJSI, 2008

  • 36

    385573,000Carbon Disclosure Project

    CDP6, 2008

  • 37

    CDP, Supply Chain Leadership Collaboration (SCLC)Suppliers See Climate Change Regulation as Business Risk (May 1, 2008)

    Cadbury Schweppes, Dell, HP, Imperial Tobacco, L'Oral, Nestl, PepsiCo UK & Ireland, Procter & Gamble, Reckitt Benckiser, Tesco and Unilever

    New 13 comers: Carrefour, Colgate-Palmolive, Exelon Corporation, Fiji Water, Heinz, IBM, Johnson Controls, Juniper Networks, Kellogg Company, Merrill Lynch & Co., National Grid, SSL International and Vodafone

    Others: Acer, .

  • 38

    33CDP 62008

  • 39

    Any difference

    between a brand name company and a big/small supplier?

  • 40

    Nike2004

    Financial Times2005/04/13

    Levi StraussGeenBiz.com2005/10/13

  • 41

    Nike 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 factories; 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 SustainAbility research programThe report is published in partnership with the United Nations Environment Programme(UNEP) and Standard and Poors.

  • 42

    Wal-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 its suppliers to reduce their impact on the environment through 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 direct control over only 8 percent of its footprint

    Aside 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.

  • 43

    Majority of Retailers Taking Sustainability to Heart

    The Retail Industry Leaders Association's (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 retailers that together account for over $1.5 trillion in sales, including companies like 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.

  • 44

    Marks & Spencer Launches 200 Million Pound Eco Plan (Jan. 16, 2007)M&S announced "Plan A," a businesswide 200m "eco-plan" for the next five years.

    The 100-point plan means that by 2012 M&S 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".

    M&S will change beyond recognition the way it operates over the next five years. We will become carbon neutral, only using offsetting as 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 and every year we will sell over 20 million garments made from Fairtrade cotton.

  • 45

    The 100-point Plan A includes commitments in five areas:

    Climae Change: making our operations in UK and Republic of Ireland carbon neutral. M&S will also mobilize suppliers and customers to reduce their carbon footprint.

    Waste: stop sending waste to landfill 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 environment and the world's natural resources.

    Fair Partners: - improving the lives of hundreds of thousands of people in our supply chain and our local communities.

    Healty Eating: helping thousands of customers and employees choose a healthier lifestyle. We will remove HVOs from all our food and removing artificial colours, flavours and all unnecessary preservatives from all fresh prepared food.We are also introducing Food Standards Agency Traffic Lights and Guideline Daily Allowance (GDA) product labelling.

  • 46

    Nike7502001/10/10Nike2005

    199887%13%Nike

    Nike2003Nike75050

    Nike(WWF)Center for Energy and Climate Solutions

  • 47

    Corporate Sustainability Assessment

    CorporateSustainabilityAssessment

    Questionnaire

    CompanyDocuments &Contacts

    Publiclyavailableinformation

    Criteriadefinition:

    General

    Industryspecific

  • 48

  • 49

    ToyotaSustainability Report 2006

  • 50

  • 51

  • 52

    Greenhouse Gas Efficiency

    Sony

  • 53

    Resource Efficiency

  • 54

    Matsushita

  • 55

  • 56

    FUJI XEROX Sustainability Report 2006

  • p.46

  • 58Source: Business Review 2004, CIBA

    Source: Business Review 2004, CIBA

  • 59Source: Business Review 2004, CIBA

  • 60Source: Business Review 2004, CIBA

  • 61

  • 62: 2005,p54

    :

  • 63

    Nippon Oil

    :Nippon Oil Cor. CSR Report 2005,p21

  • 64

    GE

    :GE 2005 ecomagination report,p24

  • 65

    :

    :STMicroelectronics CSR report 2005,p48

  • 66

    :BELL Canada CR 2005Report ,p8

  • 67