建置環境會計系統的商業意義 - ftis.org.t · management activity costs research and...

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390號13樓電話：(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20082008 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

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WWorld orld BBusiness usiness CCouncil for ouncil for SSustainable ustainable DDevelopmentevelopment

會員有210家跨國公司, 來自超過30種產業, 40個以上的國家

在60個國家有企業永續發展協會(BCSD)的聯盟組織

http://www.wbcsd.org

世界企業永續發展協會

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210家世界龍頭企業的結合總市值: 7兆美元總營收: 5.5 兆美元雇用員工總數:1300 萬人全球影響力

每天超過一半以上的世界人口在購買WBCSD 會員公司的產品或服務

世界企業永續發展協會 - 影響力WBCSD

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Global 210 leading companies

5

BCSD 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 ArgentinaAcciónRSEChile

NBI South AfricaFEMA Mozambique

AEECEgypt

APEQUE Algeria

BCSD Paraguay

Perú 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

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Progress Toward SD

Council(GlobeScan 2006-2 Report)

7

GlobeScan 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

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工商協進會、中技社、中華電信、中國石油、中鋼、永豐餘、永灃環境管理顧問(ERM) 、安心食品、良澔科技、台灣大哥大、台灣永光化學、台灣高鐵、台電公司、台積電、利群會社、宏碁、宏遠興業、嘉鼎資產管理、東元電機、英業達、明台產險、南聯國貿、祐生研究基金會、華碩、統一企業、統一超商、德士馬、燁輝企業、環境與發展基金會、聯電、DNV、BSI、SGS

企業永續發展協會

BCSD-Taiwan

Launched in 1997

September September 20072007

33 Members

將加入: 友達、B&Q

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經濟發展與環境衝擊/資源耗竭脫鈎

永續發展我們這一代的發展，不應危害下一

代發展所需的資源、機會與權利。

環境衝擊

經濟成長

現況

現況延伸

可永續發展

創新

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資源生產力的提昇

莫忽視國際資本市場從資源生產力來檢視公司的風險與機會

環保與財務雙贏的管理 -生態效益與資源生產力

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全球原物料與能資源價格不斷高漲

如何從公司資源生產力的提昇

為公司創造價值

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Eco-efficiency 生態效益的意義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, 卻有最大的附加價值)

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

以少生多 (To do more with less)

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• Boss: 成本降? 資源生產力提高?

• Investor: 環境/資源/能源/氣候變遷的風險與機會

• NGOs: 環保與社會責任績效?

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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

使再生資源做最大限度的使用

延長產品的耐久性

增加商品和服務的服務強度

有辦法用更少資源, 創造更高的價值嗎?

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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:

正式的風險和環境評估

產品生命週期的研發

環境管理標準如 EMAS 和 ISO 14000

環境的稽核

反映潛藏成本和利潤潛力的之環境成本會計系統

正式的生態效益評估

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

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

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什麼是社會責任型投資？

Socially Responsible Investment/ Sustainable and Responsible Investment (SRI)社會責任型投資是將投資人的財務目標與其對環境、社會與公司治理議題(ESG)的關注相結合的一種投資理念

一種為達成全球永續發展的機制

協助投資人將投資與其自身理念或價值相連結的工具

一種用來降低風險提升獲利的風險管理工具

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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

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SRI Methodologies

Ethical Investment

Green Investment

Socially Responsible Investment

Sustainable & Responsible Investment

Negative screening

Positive screening

Engagement/Advocacy

Community Investment

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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

環境成本會計系統的主要功能

環境成本會計系統係提供企業結合決策資訊與實務的重要方法。

提供資訊協助工廠或公司改善其環境績效、控制成本。

評估清潔生產或污染防治設備或技術的投資，發展改善出更符合環保及清潔生產理念的製程和產品。

以提供有關產品結構、產品汰換和產品定價策略等相關有用資訊以供決策者參考。

未來可能應用於成本分攤，投資分析(財務評估)，製程設計等更具潛力的應用上。

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環境成本內部化

WBCSD在2003年11月針對會員公司200位CEOs及企業經營高層的調查顯示, 68%的跨國企業認為環境成本內部化會是未來一

個重要的趨勢, 尤其是碳的成本

所謂環境成本會計系統是尋找、辨認及量化一產品、製程或公司企業中，與環境相關的直接或間接的成本‧以提供管理決策者，在減少環保費用，評估產品及設備、減少產品或製程對環境影響，改善環境績效等重要資訊之成本會計系統架構。

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外部EAS內部

訊息接收者：管理者、相關部門、員工訊息接收者：政府、股東、銀行、相關產業、消費者、環保團體、社區民眾

有效掌握企業環境動態

政策在成本效益面有更周詳的考量

整體環境管理環節更加完整

利於政府與其他國家間互動及交流

產業競爭力的比較更加完整

投資效益評估更加完整

全方位掌握政府環境施政的績效

內部化未來環境風險

強化長期價值，預測未來成本及利潤潛力

以財務觀點分析各種環保活動及環保規範

增加股東價值

利於談判保險費率

綠色競爭力

公司形象的提昇

環境會計系統的好處?

資料來源：2002 環境會計制度的發展及國內規劃現況 (沈華榮)

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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

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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

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Show me the bottom line

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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

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Why report?Communication with stakeholders!!

•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

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Why Taiwan should care?

30

美國克萊蒙特·馬基那學院的Roberts環境研究中心(Roberts Environmental Center at California‘s Claremont McKenna College) 於2006年5月8日公佈對於世界30大高科技電子產業的細部分析結果

31June 2008

GreenFactor – First Global Study of IT Decision-Makers on “Green”Products & Marketing

Released by Strategic Oxygen, GCI Group and Cohn & Wolfe

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

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385家國際主流機構投資人管理總資產57兆美元鎖定全球3,000家企業要求揭露碳風險

Carbon Disclosure Project

CDP6, 2008

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

Cadbury Schweppes, Dell, HP, Imperial Tobacco, L'Oréal, Nestlé, 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, ….

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共33家台灣企業名列CDP 6（2008）評估對象名單

39

Any difference

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

40

供應鏈的要角將被一一攤在陽光下

Nike公佈2004企業社會責任報告書，首度在網站中公佈其所有的供應商名單（Financial Times，2005/04/13）

Levi Strauss公佈全球供應商名單（GeenBiz.com，2005/10/13）

41

Nike Named Top U.S. Company for Social Responsibility Reporting (Nov. 10, 2006 )

Nike’s 2004 report, released in April 2005, highlighted the Nike brand’s 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 Poor’s.

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.

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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.

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Nike公司將逐步對全球750家供應商進行溫室效應氣體排放盤查（2001/10/10）

Nike公司日前正式宣佈將在2005年底前，把溫室效應氣體排放量降低為1998年排放量的87%，也就是削減13%，初期將以Nike旗下所屬的工廠，和員工商務旅行所產生的排放為減量目標。

Nike也計畫對供應商及運輸部份的排放進行盤查，並要求其在2003年達到減量目標。Nike目前全球共有約750家供應工廠，員工總計約50萬人。

Nike加入了由世界野生動物基金會(WWF)與Center for Energy and Climate Solutions的拯救氣候計畫，擬定了一些能源節約措施、綠色電力採購、以及效能提升的策略，來協助自己與供應商達成減量目標。

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Corporate Sustainability Assessment

CorporateSustainabilityAssessment

Questionnaire

CompanyDocuments &Contacts

Publiclyavailableinformation

Criteriadefinition:

General

Industryspecific

49

ToyotaSustainability Report 2006

52

Greenhouse Gas Efficiency

Sony

53

Resource Efficiency

54

Matsushita

56

FUJI XEROX Sustainability Report 2006

58Source: Business Review 2004, CIBA

Source: Business Review 2004, CIBA

61

日本理光集團

62資料來源:理光集團環境經營報告書 2005,p54

單位:億日圓

63

日本石油公司Nippon Oil

資料來源:Nippon Oil Cor. CSR Report 2005,p21

64

奇異公司GE

資料來源:GE 2005 ecomagination report,p24

65

意法半導體

單位:百萬美元

資料來源:STMicroelectronics CSR report 2005,p48

66

加拿大貝爾電信公司

資料來源:BELL Canada CR 2005Report ,p8

67

管理的實踐

必須做中學

結語

起頭是一種挑戰

用心就可以創新

數據管理是一切績效展現的根本