【○隻字片羽○雪泥鴻爪○】

○○○○○○○○○○○○○○○○○○

既然有緣到此一訪，
何妨放鬆一下妳(你)的心緒，
歇一歇妳(你)的腳步，

讓我陪妳(你)喝一杯香醇的咖啡吧！

這裡是一個完全開放的交心空間，
躺在綠意漾然的草原上，望著晴空的藍天，
白雲和微風嬉鬧著，無拘無束的赤著腳，
可以輕輕鬆鬆的道出心中情。

天馬行空的釋放著胸懷，緊緊擁抱著彼此的情緒。
共同分享著彼此悲歡離合的酸甜苦辣。
互相激勵，互相撫慰，互相提攜，
一齊向前邁進。

也因為有妳(你)的來訪，我們認識了。
請讓我能擁有機會回拜於妳(你)空間的機會。
謝謝妳(你)！

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2017年12月14日星期四

資訊揭露有進步企業永續報告體檢：74％正向成長

http://e-info.org.tw/node/208968?utm_source=%E7%92%B0%E5%A2%83%E8%B3%87%E8%A8%8A%E9%9B%BB%E5%AD%90%E5%A0%B1&utm_campaign=f3a3984538-EPAPER20171101&utm_medium=email&utm_term=0_f99f939cdc-f3a3984538-84956681

資訊揭露有進步企業永續報告體檢：74％正向成長

建立於 2017/12/13

上稿編輯：鄒敏惠

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) — 書中發言者為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.

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※ 全文及圖片詳見：ENS

企業永續發展

國際新聞

永續發展

作者

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.

姜唯