企業永續成長的競爭力 - 從企業社會責任創造競爭優勢 永續經營服務團隊企業風險服務部門勤業眾信聯合會計師事務所 2012 / 5
報告大綱 企業為何需要企業社會責任 企業社會責任簡介 企業社會責任推動力 如何推動企業社會責任 結語 Q&A
企業為何需要企業社會責任
企業的責任是. 企業家最大及唯一的責任, 就是賺錢 企業的社會責任就是幫股東賺錢 諾貝爾經濟奬得主傅利曼教授 企業非賺錢不可, 賺錢非成長不可, 成長非創新不可, 創新非要人才不可, 人才非要品德不可 高希均教授 4
社會公益的實踐 -Timberland 落實社會回饋的企業先鋒 Path of Service( 服務途徑 ) 計畫 - 藉由給於員工有薪假期, 從事社區服務, 實際回饋社會 藉由社會回饋, 提高員工對於企業之認同 非營利團體合作之永續整合策略 藉由與義工團體 (City Year) 之長期合作, 除提供社會服務之外, 更於其組織內, 建立永續發展部門, 負責其永續相關之規劃與執行 成效 詳細且確實的成分標示 Timberland 鞋類產品, 均有精確的產品成分標籤, 完整列出產品對環保的影響 對社區的影響及產品製造地 贏得消費者信賴 提高公司聲譽 良好的員工關係 吸引人才 - 連續 9 年選為 前一百家最想進入的公司 5
永續發展的成果 - 奇異 (GE) 環保產品 結合永續趨勢, 發展一系列環保產品 奇異集團整合永續發展於其營運策略 (Ecomagination), 於了解環保產品將主導市場, 因而全力發展, 並以三項原則做為其永續策略 : 賺錢 (make money); 符合道德原則 (do it ethically); 達成市場區隔 (make a difference) 成效 名列道瓊永續性指數主要持股 集團營業額因環保產品大幅成長 成為創新環保產品的市場霸主 6
企業社會責任的演進 -GAP 血汗工廠的法律訴訟 2003 年 Gap 因廠商使用童工及勞工超時工作與不平等待遇, 捲入一起位於西班牙的血汗工廠法律訴訟 良好勞工權益的實踐方式 2006 年 Gap 指派員工至廠商工廠所在地, 了解其是否符合勞工權益之相關規定 根據訪視, 停止不符合勞工權益規定之相關廠商合作 鼓勵其供應商導入並取得 SA8000 之認證 成效 2007 年,Gap 因其廠商對於員工權益的改善及相關 CSR 之實踐, 獲得以下獎項 : 100 "World s Most Ethical Companies by Ethisphere Magazine 100 Best Corporate Citizensby Business Ethics magazine 7
企業社會責任簡介 企業社會責任定義 企業社會的範圍 企業社會責任規範或倡議 企業社會責任報告書 - 成果表現
企業社會責任定義 永續發展不單只是 綠化, 而是確保企業的長期生存的能力 Deloitte Global 對於企業社會責任之定義 : 企業透過商業運作之持續改善, 並經由對環境 社會的敏銳度, 以及充分呈現消費者 客戶 商業夥伴與社會大眾, 所關注的議題之表現績效, 確保企業能夠永續取得經營所需之資源 企業社會責任 / 企業永續發展 : Corporate Social Responsibility & Sustainability (CSR) 經濟 CSR 三重底線 社會 環境 9
企業社會責任的範圍 - 以 GRI 綱領為例 物料遵守法規生物多樣性 (Biodiversity) 能源交通運輸排放物, 污水, 廢棄物 水整體情況產品和服務 社會 - 人權 投資採購準則 結社與勞資議價談判 廢除童工 防止強逼與強制勞動安全保障實務非歧視政策本地員工權益 環境 社會 - 產品責任 消費者健康與安全產品與服務標示 行銷傳播 企業社會責任 客戶隱私權法令遵行 經濟績效 市場佔有率 (Market Presence) 間接經濟影響 經濟 社會 - 勞工 勞資關係 社區 賄賂 法令遵行 社會 - 社會 培訓與教育 員工聘僱情況 多元化與機會平等職業健康與安全 公共政策 反壟斷行為 10 GRI G3.1 綱領之報告書框架
企業社會責任規範或倡議 ISO 26000 社會責任指引 經濟合作暨發展組織多國企業指導綱領 CSR 已成為國際間逐漸正視的議題, 許許多多相關之規範或倡議, 對於永續或環境 社會 經濟議題, 提出建議作為, 以下是較為企業所熟知之倡議或規範 : 聯合國全球盟約 / 全球蘇利文原則 ISO 14000 環境系列 CSR 相關倡議或國際標準 SA 8000 / 國際勞工組織 (ILO) 各號公約 11 全球永續報告協會綱領 / 社會責任當則標準 AA 1000 系列
企業社會責任報告書 - 成果表現 CSR 發展之成果已是目前企業用於衡量營運績效之新指標 藉由 CSR 發展成果, 更能提高組織聲譽, 並更進一步增進業務推展 CSR 策略規劃 公司治理目標 員工福利政策 CSR 執行與實踐 增加營收發展新服務改善作業效率 確保員工福利提供安全工作環境 CSR 成果檢視 公開發行報告書 環境保護政策 社會參與規劃 污染控制與節能措施 社會公益活動 12 檢視永續發展策略與執行成效 回應利害關係人關注的重大議題
企業社會責任推動力
CSR 全球趨勢與驅動力 法令與規範對於 CSR 議題日趨重視 除現今已存在的法令規範外, 未來更預期會出現對於環境或氣候相關的法規及準則, 將對於企業之產品與服務於創新上, 帶來新的機會與挑戰 對於環境與資源保護的強大聲浪 各國不斷透過政策與法令的推行, 激勵企業減少碳排放量 新興的貿易措施及稅收措施, 鼓勵減少廢棄物產生, 並重新賦予廢棄物新價值 CSR 規劃與執行成為企業最急迫的策略與行動需求 永續發展策略已逐漸成為企業認同的價值主因之一 企業永續發展為整體檢視組織健全性與穩定發展的指標 消費者要求企業負起更多社會責任及更具體的成效表現 企業對於永續發展不在只是遵守 (Compliance), 應為自發性於營運作業中實踐 股東 客戶 員工等利害關係人對於對於永續發展之要求與日俱增 科技的發展加速永續發展的考量 愈來愈多新節能高效的產品與方案研究結果, 協助企業於永續發展的規劃與實踐 再生能源 (e.g. 太陽能, 風能 ) 的發展, 協助企業增加產能供給並減少營運 14 成本
國內 CSR 趨勢與驅動力 主管機關政策推廣 政府推廣 CSR Report, 已由非強制性之鼓勵與宣導, 漸漸進入較具強制意義的提出相關作法與建議形式 增加 CSR 作業的評鑑與守則 : 公司治理制度評量項目 相關實務守則要求 企業上市之自評報告要求 資訊揭露評鑑項目 媒體公關的推波助瀾 CSR 發展成果, 已成為同業競爭的新興戰場 不同媒體與組織所舉辦的 CSR 相關獎項, 已成企業的必爭之地, 除可提昇企業聲譽, 更可藉以吸引投資資金之關注 SRI 資金對於企業之挹注 SRI 係指藉由社會 環境 經濟永續性績效的考量而產生的投資產品 國際上已發展出許多 SRI 相關指數, 其中以道瓊永續性指數 (DJSGI) 最為大眾所知曉 SRI 表現大多高於一般市場表現, 目前台灣也已引進多個與永續議題相關的 SRI 基金 勞退基金也針對公司治理及企業社會責任, 進行相關投資考量, 占整體投資之 71.6 % 客戶稽核要求 企業於供應商評鑑中, 企業社會責任逐漸成為主要稽核項目 其中以產品出口為主之製造業 高科技產業及貿易商影響最大 15
如何推動企業社會責任
如何建立企業永續發展架構 策略目標 - 如何傳達企業價值 策略目標 可行方案 - 設定基準線 目標和增強環境與社會表現之規劃 可行方案 營運作業整合 - 驅動永續發展企業的成長和效率 成長 營運作業整合 成本與效率 公司治理 永續基礎 報告書建立與企業承諾 - 創造一個豐富的永續經營 公司治理 永續基礎 : 報告書建立與法令規範依循 17
永續企業關注的六大面向 永續發展不應只是減少碳排放或是參與社會公益活動 永續企業應著重於永續發展準則的六大面向 : 永續治理永續工作環境永續勞動力永續供應鏈永續建築 / 服務永續科技 永續企業 : 善加運用永續經營的法則, 公司才能創造成長 盈利及其自身價值 * Deloitte definition 18
1. Which issues do you find relevant for you? 1.1 What do you consider as your concerns and challenges within the area: Climate and energy? 1.2. What do you consider as your concerns and challenges within the area: Environment? 1.3. What do you consider as your concerns and challenges within the area: Social? 1. Which issues do you find relevant for you? 1.4. What do you consider as your concerns and challenges within the area: Economic? 1.1 What do you consider as your concerns and challenges within the area: Climate and energy? 1.5. Which issues within the CSR agenda are most relevant for you right now? 1.2. What do you consider as your concerns and challenges within the area: Environment? 1.6. Which issues within the CSR agenda do you expect will be most relevant for 1.3. What do you consider as your concerns and challenges within the area: Social? you within a period of 2-5 years? 1.4. What do you consider as your concerns and challenges within the area: Economic? 1.7. How do you address these issues? 1.5. Which issues within the CSR agenda are most relevant for you right now? 2. What are your expectations of TORM? 1.6. Which issues within the CSR agenda do you expect will be most relevant for 2.1. What are your expectations of TORM within the area: Environment? you within a period of 2-5 years? 2.2. What are your expectations of TORM within the area: Social? 1.7. How do you address these issues? 2.3. What are your expectations of TORM within the area: Economic? 2. What are your expectations of TORM? 2.4. Which issues within the CSR agenda should TORM focus on right now? 2.1. What are your expectations of TORM within the area: Environment? 2.5. Which issues within the CSR agenda should TORM focus on within a period of 2-5 years? 2.2. What are your expectations of TORM within the area: Social? 2.6. How does the CSR performance of TORM impact your decisions? 2.3. What are your expectations of TORM within the area: Economic? 3. How do you perceive the CSR performance of the shipping industry and of TORM? 2.4. Which issues within the CSR agenda should TORM focus on right now? 3.1. How do you perceive the CSR performance of the shipping industry? 2.5. Which issues within the CSR agenda should TORM focus on within a period of 2-5 years? 3.2. How do you perceive the CSR performance of TORM? 2.6. How does the CSR performance of TORM impact your decisions? 3.3. Which company do you perceive as best practice within the shipping industry? 3. How do you perceive the CSR performance of the shipping industry and of TORM? 4. Which CSR related initiatives would you recommend to management of TORM? 3.1. How do you perceive the CSR performance of the shipping industry? 3.2. How do you perceive the CSR performance of TORM? 3.3. Which company do you perceive as best practice within the shipping industry? 4. Which CSR related initiatives would you recommend to management of TORM? The organization s relevant CSR issues How has the CSR issues been identified Management s commitment to the organization s challenges, efforts and results within CSR The tone from the top The value created as a result of the relationship between the CSR impact of the organization and the people in the organization, suppliers, customers, community and CSR related economic efficiency Quantification of an organization s CSR performance KPI s on the identified CSR issues Communication and reporting Ability to judge the completeness and relevance of CSR issues Management s responsibility for the content in the CSR reports The credibility of reports is enhanced by the use of styles, which signal authenticity Awards and prizes won for excellent CSR performance Certain CSR aspects should be reprioritized to align with identified importance and TORM s current performance. No clear CSR agenda in vision, values and principles of TORM (except for environment and safety). No commitment to UNGC or other external codes and standards. A number of CSR aspects are not covered by policies. Walk the talk is lacking. CSR organization weak and fragmented. Roles and responsibilities are unclear. No cross-organizational ownership. Effective CSR risk management system is lacking. No plan for mitigating certain CSR risks (shipping in general and TORM specific). Limited CSR partnership approach with customers and suppliers. Few processes in place to capture CSR issues with customers/ suppliers/ employees that could turn into business opportunities. Opportunity to improve CSR KPIs (currently, mainly KPIs for environmental CSR aspects). No processes in place to measure the financial and CSR-related implications of initiatives. Many valuable CSR initiatives are performed at TORM, but they are not explicitly linked to targets. Opportunity to improve benchmarking on CSR targets/initiatives. CSR Map Environment Social Economic Spills Energy and Climate Air Emissions Waste Management Cargo Vapors Tanks and Holds Cleaning Limited CSR information in public annual reporting. Consumables Anti-fouling Paint Ballast Water Recycling Ships The high level of safety and security could be documented and tracked better via KPIs. Focus on communication (both internally and externally), reporting and measurement will bring TORM in a leading CSR position in the shipping industry. Reporting is not aligned with external reporting standards (GRI and AA1000). Labor Occupational Health, Safety And Security Conduct and Ethics Workplace Attractiveness Employment Labor/Management Relations Diversity and Equal Opportunity Assurance statement in environmental report, however, no assurance on full pallet of CSR aspects. Feedback from key opinion formers on TORM s performance has not been communicated publicly to create credibility. Being the visionary thought leadership brand on green ocean shipping. Human Rights Product Society Prevention of Forced and Compulsory Labor Complaints and Grievance Practices Freedom of Association and Collective Bargaining Abolition of Child Labor Non-discrimination Customer Side Health, Safety and Environmental Aspects Service Labeling Marketing and Communication Out of current strategy scope Anti-competitive Behaviour Facilitation Management/ Corruption Public Policy Community Investments Developing Green Shipping Eco-efficiency Value Creation via Stakeholders Impact on Global Economic Development High importance Medium importance Low importance Fix shortcomings in current CSR performance. Initiate building TORM holistic CSR capabilities. Ensure early regulatory compliance and compliance with TORM s CSR principles and policies. Implement eco-efficiency quick hit. Build CSR measurement and reporting capabilities. Commission s work Releases capability Releases capability Commission s work Complete building CSR capabilities. Prepare for a proactive role. Focus on CSR eco-efficiency. Develop business improvement opportunities through innovation. Engage with selected customers and suppliers. CSR initiative Build measurement and reporting capabilities Description and objectives of CSR initiative Objectives: Make CSR commitments, objectives and targets measureable Create feedback to management and BoD Develop fact-based reporting and communication with stakeholders Develop CSR Reporting plan (3-5 years) aligned with CSR strategy and communication plan Primary activities 1. Establish baseline Align with Greenhouse Gas Protocol and Global Reporting Initiative (GRI) Align with WBCSD/WRI Green House Gas Protocol, and other relevant aspect specific reporting and measurement norms and standards 2. Select KPIs and benchmarks Identify performance indicators and targets to address important CSR aspects Identify relevant benchmarks to assess performance externally against peers Define KPIs for data collection 3. Develop internal reporting cycle Define plan for data collection process Integrate with existing data and processes and align with ongoing IT projects 4. Provide feedback to management on progress Develop dashboard for progress reports to top and line management 5. Develop CSR reporting plan/strategy Decide on CSR reporting for 2009 Assess current reporting (as-is) ; develop position on future reporting (to-be) Identify gaps and resource needs Align with CSR strategy and implementation plan Decide on external assurance Business benefits Improved CSR performance: What gets measured gets managed Cost reductions Reputation and branding; build trust amongst stakeholders Improve ratings at SRI benchmarks Position TORM among the most preferred suppliers (best quartile) Develop new business models for delivering green shipping. Initiate some green shipping activities. Leverage technology to reduce emissions and environmental impacts. Investment strategy for environmental leadership. Action plan number (B4) Covered CSR aspects All CSR aspects Estimated cost IT investments (ongoing project) Investments in data collection and IT systems not included Earliest launch April 2009 Project risk assessment Responsible Head of CSR function Resources 100 man days Support from line organization and finance Project duration 5 months Dependencies and related ongoing initiatives Develop CSR principles and policies (B2) Business intelligence and communication (B5, B6) Ongoing environmental data collection and IT project Financial accounts Lack of resources, competencies and commitment Lack of cross-organizational co-ordination Risk of not walking the talk talking the walk B4 Devise CSR principles & policies Build measurement & Develop B6 and reporting Collaboration 企業永續發展的執行規劃 Tools: 評估 Assess CSR aspects 分析 Analyze Evaluation of performance CSR value map 計畫 實施 Plan Implementation Strategy implementation Selective CSR leadership CSR eco-efficiency and excellence CSR institutionalization 2009 2010 2011 2012 Internal and external question guides CSR framework Identify relevance of CSR aspects Demonstrate commitment and management quality Address sustainable value creation Future generations Quantify performance Pool partners Third party certifiers NGO s (non-profit organizations Communicate effectively Customers CSR aspect at XX Media Achieve credibility Stakeholder analysis Associations Large shareholders Industry regulators Gap analysis Identify relevance of CSR aspects Demonstrate commitment and management quality Address sustainable value creation TORM CSR position 2009-2011 The aspiration The differentiator The prerequisite The enabler Quantify performance Communicate effectively The green ocean shipping company The people company TORM will be among the best places to work and attract scarce resources. Be among the best quartile safety performers and maintain position as preferred supplier. Develop partnerships for community engagements aligned with TORM s core business. Achieve credibility CSR strategy Ultimately becoming the CO2 neutral ocean shipping company. Taking a societal-level responsibility. Living our values respecting stakeholders The eco-efficient company TORM will proactively work to contribute to the environment and climate agenda in an economically responsible way by applying a comprehensive eco-efficiency approach. Be among best quartile environmental performers. TORM s CSR strategy responds proactively to stakeholder concerns while creating attractive long - term shareholder value. A broadly balanced approach to CSR addressing all CSR aspects relevant to stakeholders. CSR is an integrated part of organizational development, operations and investments. The CSR scope of TORM covers the extended value chain. Actively working to improve CSR performance within the Blue Denmark. TORM capability development Broader implementation capabilities The diverse and cross-organizational nature of CSR and its impact at both operational and staff function levels requires a broad and cross-disciplinary approach to implementation. CSR implementation capabilities and project management skills will be built in parallel. Organizational design Management team or CSR board Corp. mgmt. Sets direction for CSR in TORM Responsible for CSR agenda and for overall CSR performance according to strategy and targets Central CSR CSR network function Vehicle to implement change in TORM Road map 2009 2010 2011 Building CSR capabilities B0 Set up project model B1 Set up project model Project Divisions/ M2 capability staff functions B2 B3 Build CSR organization and processes reporting capabilities Managing risks CSR communication and reporting M1 Review code of conduct and prepare for roll-out contingency plans B5 CSR business intelligence CSR communication M3 CSR function & project management capabilities operational Note: This road map is an outline and not to scale. CSR project Implementation of Responsible for adopting new or modifying cross-function initiatives benefiting from a existing business project delivery model practices to achieve CSR performance targets Detailed action plans with NGOs Key output: Current performance on CSR initiatives Road map for CSR implementation CSR Report Inventory of high importance CSR aspects Detailed action plans for the short term CSR Gaps Feasibility evaluation CSR objectives and strategy Organizational outline Financial implications 19
企業永續發展 -CSR 報告書建立 建立企業永續發展報告書的規劃與執行 Prioritization Execution 定義社會責任議題之優先序 發展整合式的策略 增加與利害關係人的約定 建立與利害關係人的溝通 建立正式的 CSR 組織 重新定義業務績效指標 20
結語 企業永續發展於國際間已是不可抵擋的趨勢 企業必須對全球趨勢與利害關係人需求有所回應 CSR 發展之成果已是目前企業用於衡量營運績效之新指標 企業永續發展必須結合企業營運策略進行考量, 經由確實實踐後, 忠實呈現發展成果 企業永續發展之效益 公關行銷 強化企業正面形象, 加強客戶信賴度 與國際趨勢接軌, 展現企業國際化之氣度 利害關係人溝通 回應利害關係人所關心與企業相關重大議題 揭露企業針對社會環境議題之付出 21 營運績效 提昇資源利用率, 減少不必要的浪費 整合各部門資源, 強化客戶服務 建立有系統有組織的企業社會責任實踐 新服務 / 產品發展 增加公司不同服務 / 產品曝光度 接觸潛在客戶, 協助發展服務產品
Q&A 萬幼筠 Thomas Wan, 副總經理 Office: +886 2 25459988 #6869 E-mail: thomaswan@deloitte.com.tw 吳佳翰 Chia-Han Wu, 副總經理 Office: +886 2 25459988 #5078 E-mail: chiahwu@deloitte.com.tw 周嘉明 Charming Chou, 協理 Office: +886 2 25459988 #7702 E-mail: charmingchou@deloitte.com.tw
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