今年的報告還提供了氣候相關財務揭露專案小組(Task Force on Climate-Related Financial Disclosures,TCFD)的建議、WBCSD與全美反舞弊性財務報告委員會發起組織(Committee of Sponsoring Organizations of the Treadway Commission,COSO)合作提出的風險管理建議,以及有關人權狀態和永續發展目標(SDG)報告的最新情況。
Top global companies are making measurable improvements in sustainability reporting, finds the latest Reporting matters study from the World Business Council for Sustainable Development, WBCSD.
Spanning 157 WBCSD member companies from 20 sectors and 35 countries, this year’s research, released earlier this month, points to positive progress in corporate reporting and disclosure as well as a continued movement towards digital reporting.
Seventy-four percent of the company reports reviewed for this year’s report improved their overall score compared to baseline year 2013.
Seventy-nine percent of reporting companies acknowledge the United Nations Sustainable Development Goals in some way. On September 25, 2015, world governments adopted a set of goals to end poverty, protect the planet and ensure prosperity for all as part of a new sustainable development agenda. Each of the 17 goals has specific targets to be achieved by 2030.
The new Reporting matters data shows that 44 percent of reporting companies go beyond a traditional PDF report and include online content, up from 23 percent in 2014 when the WBCSD started tracking this data.
Thirty-four percent of reporting companies combine financial and non-financial information, up from 23 percent in 2013, and 22 percent specifically cite the International Integrated Reporting Framework.
Twenty-seven percent note that executive compensation is tied to sustainability metrics in some way, but only five companies provide specific percentages.
Peter Bakker, WBCSD chief executive and president, said, “This year’s Reporting matters shows that there is clear progress towards transformative change that will be an essential part of delivering the Sustainable Development Goals.”
“We see the trend toward online and integrated reporting is moving non-financial reporting further into the mainstream – positioning sustainability at the heart of corporate governance, financial and risk management,” said Bakker. “This is a positive lever to scale up impact and make more sustainable companies more successful.”
Despite progress, the report shows that companies face increased pressure to report on an expanding universe of disclosure requirements, while also meeting the needs of a wider variety of key stakeholders.
Companies must find ways to meet the challenge, making sure all reported information is concise and meaningful.
Reporting matters helps companies meet the reporting challenges by providing good-practice examples as well as general trends and benchmarks over the past five years.
Bakker says this is particularly useful to business because insights can be shared across sectors for collective improvement.
This year’s report also provides insight into the new Task Force on Climate-related Financial Disclosures recommendations, WBCSD’s new collaborative work on risk management with COSO, the Committee of Sponsoring Organizations of the Treadway Commission, an initiative to combat corporate fraud.
Also included are updates on the status of human rights and Sustainable Development Goals (SDGs) reporting.
The Global Reporting Initiative, GRI, is still the most widely used set of reporting guidelines and standards, and 85 percent of member company reports cite the GRI Guidelines or the new standards. Eighteen percent have already transitioned to the new GRI Standards.
Bakker says Reporting matters will continue into 2018 and beyond as WBCSD and its member companies work to improve corporate reporting on the road to a sustainable future.
In my healing journey and learning to attain the breath awareness, I become aware of the reality that all the creatures of the world are breathing the same breath. Take action, here and now. From my physical being to the every corner of this out of balance's planet.
環境律師,華盛頓環境法研究所(Environmental Law Institute)訪問學者張兢兢從2010年開始關注中國海外投資項目引發的環境社會風險。過去一年,她在拉丁美洲、非洲和亞洲的多個國家進行調查,到訪了多個有中資參與、產生社區環境衝突的礦產項目,去瞭解企業和當地產生衝突的文化、政治、法律背景,中資企業與社區交流的方式,以及解決衝突的方法等。
五礦商會的《中國對外礦業投資行業社會責任指引》,吸收了《聯合國工商企業和人權指南》的原則和其它一些國際實踐,比如「自主的和事先的共識」(free and prior consent),是非常高標準的指南。如果中國礦業公司在進行海外投資時能夠自願使用這個指引,將會大為減少和社區的矛盾、控制環境風險、減少對勞工權利等的影響。
跨國公司商務活動的腐敗問題是普遍存在的問題,特別是當它們在法治本來就比較薄弱的發展中國家營運時,情況尤為明顯。美國是透過「海外反腐敗法(Foreign Corrupt Practice Act)來監管和美國有關聯的公司的腐敗行為,控制他們利用腐敗達成交易的可能性。中國目前沒有這樣的專項法律,只有在《刑法》第164條有一個罪名的規定(「對外國公職人員、國際公共組織官員行賄罪」),而且目前沒有看到根據這一條定罪量刑的案例。
In my healing journey and learning to attain the breath awareness, I become aware of the reality that all the creatures of the world are breathing the same breath. Take action, here and now. From my physical being to the every corner of this out of balance's planet.
格德勒生態影展位在格德勒小鎮(Gödöllő),是距離匈牙利首都布達佩斯東北方約三十公里的郊區,在現在是一座幽靜的大學城,有著匈牙利著名的農業專業大學;在過去以格德勒宮(Gödöllői Királyi Kastély)著名,曾是19世紀奧匈帝國茜茜皇后最愛的行宮,只要她拜訪匈牙利,都會在格德勒宮的莊園裡騎馬,直至今日,格德勒小鎮的周邊郊區,依然有許多馬場與傳統馬術表演,算是匈牙利重要的文化遺產,問到芭芭拉和其他幫忙影展的同學們,格德勒的假日生活都怎麼安排時,他們也是回答我「騎馬、看馬」。「我只要這樣遠遠的看著牠們,就覺得很幸福呀!」熱愛自然,天真的芭芭拉說得滿臉喜悅。
導演波萊奇.列內(Lerner Balázs)本身就是一個洞穴潛水迷,常常造訪位於布達佩斯的各種洞穴,求學背景為生物學與考古學的他,在本片與許多科學家合作,紀錄了許多美景之外的研究畫面。本片在第三屆格德勒影展不僅得到最佳科學紀錄片的優選,更得到該屆最大獎2017年歐洲藍緞帶(European Blue Ribbon)的殊榮,獎金為一百萬福林(約11萬台幣)。
像是第一天晚上我忙到九點多才有空坐下來看片,影展播放尚雷諾(Jean Reno)主演的《鷹之路》(Brothers of the Wind),利用一老鷹家族與一人類家族相互對照的溫馨故事:老鷹家族的媽媽產下了一對兄弟,但因生存條件她只能照顧一隻幼鷹,幼鷹弟弟因此被踢下懸崖自求多福;人類家族的孤獨男孩撿起了幼鷹弟弟,彼此相互陪伴成長,多年後的他們變得強壯,但內心對於自身家族的傷痛未解,在困惑中已迎向未知人生。本片利用大自然依存與競爭的關係,做情感上的寓意。