資訊揭露有進步 企業永續報告體檢:74%正向成長 | 台灣環境資訊協會-環境資訊中心

資訊揭露有進步 企業永續報告體檢:74%正向成長

2017年12月13日
摘譯自2017年10月27日ENS英國,倫敦報導;姜唯編譯;蔡麗伶審校

世界永續發展委員會(World Business Council for Sustainable Development,WBCSD)的最新「Reporting matters」報告顯示,全球頂尖企業的永續發展報告呈現可觀的進步。

世界永續發展委員會這份涵蓋來自20個產業、35國、157間企業會員的永續報告指出,企業報告在報表和資訊揭露方面有顯著的進步,並且逐漸轉型數位化報告。

今年Reporting matters審查的企業報告中,有74%總體評分比2013年基準年度高,79%的報告以某種方式承認聯合國永續發展目標。

線上數位化  非財務報告成為漸受青睞

2015年9月25日,世界各國政府建立17個永續發展目標來消除貧困、保護地球,並確保均富。這17個目標的達成期限是2030年。

新報告顯示,有44%的企業報告不只發表傳統的PDF報告,也產生線上報告,表現比2014年世界永續發展委員會首次開始追蹤企業報告時的23%更好;34%的企業報告結合財務和非財務資訊,高於2013年的23%,其中22%引用了國際整合性報告書框架(International Integrated Reporting Framework)。

27%的報告指出,高階管理者的薪酬和永續性指標有某種相關性,但只有五家公司提供具體的百分比。

世界永續發展委員會執行長兼總裁巴克(Peter Bakker)表示:「從今年的報告可發現,具體的變革和轉型將是實現永續發展目標的重要條件...我們看到報告線上化的趨勢,非財務報告逐漸成為整合性報告的主流,永續發展逐漸成為公司治理、財務和風險管理的核心。這能擴大影響力,使更多永續發展公司更為成功。」

圖片來源:International Transport Forum(CC BY-NC-ND 2.0)

圖中發言者為WBCSD執行長兼總裁彼得·巴克(Peter Bakker)圖片來源:International Transport Forum(CC BY-NC-ND 2.0)

儘管有所進步,企業全面性揭露的壓力也越來越大,同時還要滿足關鍵利益關係者的要求。企業必須設法因應挑戰,確保所有報告中的資訊簡潔明瞭。

加入氣候、人權揭露建議  產業間互通有無

Reporting matters提供企業報告範例,以及過去五年的整體趨勢和比較,協助企業撰寫永續或整合性報告。貝克說,這對企業很有幫助,因為不同產業之間可以分享重要洞察,一起提昇水準。

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。

全球永續性報告協會(Global Reporting Initiative,GRI)的指南仍然是最被廣泛參考的報告指南和標準,有85%的企業報告引用。18%的企業報告轉為使用新的GRI標準。

貝克表示,WBCSD將持續發表Reporting matters報告,並和其企業成員繼續改善永續報告,往永續之路邁進。

Companies Upgrade Sustainability Disclosures
LONDON, UK, October 27, 2017 (ENS)

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.

※ 全文及圖片詳見:ENS

作者

姜唯

如果有一件事是重要的,如果能為孩子實現一個願望,那就是人類與大自然和諧共存。

蔡麗伶(LiLing Barricman)

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.

編按:環境資訊中心創刊夥伴、特約新聞審校蔡麗伶,同時也是一名定居於美國的瑜珈老師,於2018年7月16日因病過世。
1999年底,因為麗伶的關係,環境資訊電子報與美國Environmental News Service (ENS)得以牽線,並且她擔任環資的英譯中審校,一當就是20幾年。這些年來,她間或以微薄稿酬或志工的身分,持續遠距參與審校工作,總計近3000篇13萬中文字的貢獻,陪伴著環境資訊中心從一棵小芽,逐漸累積成長至今。
所有曾看過環境資訊電子報的朋友,我們失去了一位重要的夥伴。然而麗伶溫暖的風格,與她相處過的人內心都留下了一點漣漪。在此,朋友們用文字寫下對麗伶的感謝。

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