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) 27060788
網址： http://www.bcsd.org.tw E-mail: bcsd.roc@msa.hinet.net

BCSD-Taiwan

CSR 與競爭優勢
黃正忠
紡織業不可輕忽的經營策略－企業社會責任研討會

97 年 6 月 3 日
 World Business Council for
Sustainable Development

會員有 200 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
 世界企業永續發展協會 - 影響
WBCSD
力

200 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消費 WBCSD 會員
公司的產品或服務
Global 200 leading companies
 World Business Council for
Sustainable Development

WBCSD Regional Network

The Excel NHO-Norway
Partnership Canada Danisch CSBD Vernadsky Foundation Russia
BCSD Czech Republic
BCSD UK
CGLI USA/Canada BCSD Hungary
Econsense Germany BCSD Mongolia
EPE France BCSD Austria
FE-BCSD Spain BCSD Croatia Keidanren Japan
US BCSD
BCSD TurkeyBCSD Kazakhstan
BCSD Portugal BCSD Korea
APEQUE
AEEC BCSD China
Algeria BCSD Pakistan BCSD Taiwan
BCSD Mexico Egypt
CII BEC Hong Kong
BCSD Honduras
BCSD Guatemala
UNIRSE-Nicaragua BCSD India PBE Philippines
BCSD El Salvador
AED Costa Rica BCSD Thailand
IntegraRSE Panama BCSD
BCSD Venezuela
BCSD Colombia Sri Lanka BCSD Malaysia
BCSD Ecuador
BCSD Brazil BCSD Indonesia
Perú 2021
BCSD Bolivia
BCSD Zimbabwe
BCSD Paraguay
BCA
FEMA Mozambique
DERES Uruguay Australia
NBI South Africa
AcciónRSE
BCSD Argentina BCSD New Zealand
Chile

December 15 2007
May 2008 s
b er
30 Me m
企業永續發展協會
BCSD-Taiwan
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、嘉鼎資本、東
元電機、英業達、明台產險、南聯國貿、祐生研究基
金會、環境與發展基金會、統一企業、統一超商、
燁輝企業、聯電、 DNV 、 BSI 、 SGS

Launched in 1997
 CSR

Why is an issue
我們面臨什麼樣的世界 ?

(1)
地球愈來愈 熱
 淡水 愈來愈少
 石油 愈來愈少
 物種 愈來愈少
 人口 愈來愈多
 窮人 愈來愈多
我們面臨什麼樣的世界 ?
(2)
 資訊流通 愈來愈
快
 商品流通 愈來愈
廣
 世界愈來愈 小

 問題愈來愈
 63 億人口的每一天
創造地球滅絕的一天
就算全球的國家都加入 WTO
自由貿易的市場仍然不能造福所有人
!
我們面臨什麼樣的世界 ?(3)
永續發展的議題正形塑明日的世界

Governance

• 改變的動能增大
Economy Environment
• 危機及迫切性來自 :
– 氣候變遷
– 能源安全
Social Structure
– 水資源
– 全球化

• 媒體報導大幅增高
 我們面臨什麼樣的世界 ?(4)

(1)政府：角色漸弱，全球官方組織政
治管理的能力不足
(2) 企業：角色漸強，全球 100 大經濟
體中，有 51 個
是企業
(3) 社會：意識覺醒，逐漸具制衡力量
 Edelman 2007 Trust Barometer Findings

How much do you trust each institution to do what is

right?
• 在處理環境與社會議題的挑
戰上，全球企業扮演無所取
代的角色

• 人權、脫貧與全球暖化是人
們最期待其所信任的企業去
處理的議題

Source: Edelman Trust Barometer 2007

世界企業永續發展協會的定義：

『企業持續承諾在經營上符合道德，並在貢
獻於經濟發展的同時，改善員工及其家庭、
當地社區與社會整體的生活品質。』

The continuing commitment by business to behave

ethically & contribute to economic development while
improving the quality of life of the workforce & their
families as well as of the community & society at large.
Institute for Manufacturing, University of Cambridge (2006)

1. 血汗工廠的污名是否已去除 ?
2. 如何因應全球化的全面挑戰 ?
3. 如何舒緩 CSR 內化供應鏈的壓力 ?
4. 如何辨識風險與機會 ?
5. 如何溝通 CSR 措施與績效 ?
 CSR

What issues matter

企業資產
公司的價值 , 來自 :
70 s
• 有形資產 : 19
– 土地
– 生產設備
00s
• 無形資產 : 20
– 信譽與品牌
– 風險的掌握
– 與生意夥伴和利害相關者間進行具
有建設性對話的能力
– 革新與適應變遷的能力

Financial Times, 2003

 What

明日企業領袖必要的核心視野 - 企業社會責任 (CSR)

CSR 的核心議題
人
社區
社會

能源
氣候

環境
資源
倫理
治理
透明化
 什麼是企業社會責任 (CSR)?
• 無標準定義
• 無標準範疇 Ethical Social Treatment
Consumerism Reporting of
customers
• 包括的範圍 :
- 倫理 / 品德 Community
Corporate
Social
Socially
Responsible
- 人權 Involvement Responsibility Investment
- 員工福利
- 社區照顧與參與
- 供應商管理 Treatment of
Environment
Cause Related
employees Marketing
- 與利害相關者的關係
- 客戶權益
- 環境
- 績效資訊揭露
 紡織業主要的環境衝擊

• 能源消耗 : 電力、熱源
• 有毒化學物質 : 棉花種植、製程、染
料
與印刷
• 廢棄物產生掩埋處理量 : 製程與消費
者
• 耗水 : 原料、製程與成品
 主要的社會議題

• 壓力與日俱增 : 勞工標準、職場條件
、
童工
• 最低工資仍無法有效改善脫貧
• 供應鏈中行為準則的落實
• 組織工會與集體協商
 展望未來
Institute for Manufacturing, University of Cambridge (2006)

• 競爭激烈 : 開發中國家的技術與投資持續成
長
• 低勞力、高科技之生產技術發展
• 消費者與法規要求綠色產品之壓力持續成長
，短期焦點在化學品使用、原料再利用、
與替代原料開發
• 要求改善開發中國家員工職場條件的國際倡
議運動仍將持續
China Is A Focus
紡織業邁向永續之路的影響與效應分析 ( 以英國為例 )

Institute for Manufacturing

University of Cambridge (2006)
 CSR
Benchmarking

for Actions

Supply Chain Management

 Any difference
between a brand name company
and a big/small supplier?
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 ）
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 Reporters
the flagship SustainAbility research program
The report is published in partnership with the United Nations Environment Programme
(UNEP) and Standard and Poor’s.
Nike Wins Top Honors in Ceres/ACCA
Sustainability Reporting Awards
Best Sustainability Report (2006/4)

Nike's winning 2004 Corporate Responsibility Report

included unprecedented disclosure about the names and
locations of the more than 700 active contract factories that
currently make Nike-branded products worldwide. The
report also discusses the impact of environmental
performance on the company's product design and
manufacture, and candidly discusses the challenges and
unresolved complexities of monitoring as a mechanism for
measuring company and contractor performance.
Gap Awarded for Continued Excellence in Social
Reporting, Ceres/ACCA Sustainability Reporting
Awards (2006/4)

Gap was once again awarded for excellence in

social reporting. As in its 2003 Social
Responsibility Report, Gap reports on its
progress and challenges in implementing a
social responsibility program throughout its retail
apparel and garment manufacturing supply
chain.
Wal-Mart Seeks Sustainable Business Solutions for
Its Textile Supply Chain (June 29, 2006)
Wal-Mart hosted a two-day meeting on issues and opportunities
related to the sustainable production and use of textiles.

Focus: standards, metrics, and certifications, key trends,

definitions of sustainability in the textile supply chain, and the
environmental, social, and economic impact of different
business choices.

“We're serious about offering a wider choice of sustainable textiles

to our customers," said Kim Brandner, senior brand manager of
sustainable textiles at Wal-Mart. But we want to understand fully
the risks, opportunities, and consequences of any business
decisions we might consider.
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.
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.
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.
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.
Nike 與 Levi Strauss 在 Climate Counts 於
2007 年 5 月公布的溫室氣體減量計分卡評比上
表現突出
Nike 排名全球第一
Climate Counts used 22 criteria to ranks
companies on four benchmarks:
• measure their carbon footprint
• efforts to reduce it
• support or opposition to climate-related
legislation
• communication with the public on their
actions
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。
界面集團在巴西推出結合產品出售與造林計畫的
活動 (2005/04/27)
以生產地毯等建材聞名於世的界面集團 (Interface) ，日前與巴西非營利組織「未來
森林」 (Florestas do Future ， Forests of the Future) 簽約，進行一項名為 CARPETree
的造林計畫，在大西洋森林的五處重要河川流域，協助森林復育的工作。

這項計畫將由巴西的界面集團分公司出資，每出售一張 25 平
方米的地毯，就委由「未來森林」組織為其客戶種一顆樹，以
保育瀕危動植物的棲地，所種的樹亦有助於吸收 CO2 ，防止
全球暖化。

這項活動提供客戶購買 Interface 產品的誘因，也喚起客戶共同

參與保護地球的工作。 Interface 為同業中率先推動此類活動的
先鋒，其客戶也會收到由「未來森林」所核發的證書，載明向
Interface 購買多少地毯，以及在此計畫中種多少顆樹。
Portfolio 21 Announces Interface in the Top 10
'Green' Companies of 2006

The top performers in the fund posted returns ranging from 41% to 131% in
2006. Portfolio 21 invests in 88 companies, selected from more than 2,000
companies based in 16 countries, including the United States.

Interface: With a variety of environmental programs being implemented,

Interface has developed the first "climate neutral" carpeting, has
installed photovoltaics to provide solar power to three of its facilities, is
developing carpet made from renewable natural
materials that can be composted or recycled back into
the same product, and, through its “Mission Zero” program, aims to
have zero waste and closed loop production.

2006 performance: 76%

 CSR
Reputation
Risk
Opportunity
Cost
 商業價值在哪裡
?
許多跨國企業已證明尊重高標
準的商業行為能加速企業成長
突破微利時代的新商業模式 !
 SAM 與全球資誠
（ PricewaterhouseCoopers ）公同發表的
新研究指出 : 企業融入永續可提升財務績
效 （ Ethical Corporation ， 2006/04/12 ）
針對 1200 多家企業的環境與社會責任等議題進行評等，其
結果對於非財務表現與財務績效的連動性，提供更多的證
據。永續資產管理公司 (Sustainable Asset Management ，簡
稱 SAM)2006 年永續性年報中，共檢視了 58 個產業，針對
其永續性風險與機會進行分析， SAM 運用這些研究成果來
選擇其投資標的，就如同其他倫理型基金一樣。 SAM 宣稱
此項研究已經可以看出企業永續議題表現與財務
績效間的關聯確實存在 。
But Good is not the point
License to operate &
competition
is the point
 2018-2022
2013-2017
2008-2012
2005/2 Kyoto Protocol 生效
1997 Kyoto Protocol
Suppliers See Climate Change
Regulation as Business Risk:
1992 UNFCCC Survey of SCLC, CDP (2008)
 Economic

It’s a must for you!

Social Environmental
Managing complex change for CSR
Opportunity

Ris
k

Source: Managing Breakthrough

Broad strategy for implementing SD & CSR

So
g: ft
wi
i rin Le ri
d w ade ng
r & rs h :
Ha g
in nce
Co
mm ip
n n a
Pla form Le
arn
un
Soft ica
r
pe ing
wiring tio
n
a c t e nt
p
Im essm n t&
ass e me
c ur ting
Pro trac
n
co Strategy
HR
Marketing
Operations
Finance
 The challenge
• SD and CSR is a ‘high magnitude’ challenge
• Cultural changes are necessary, not desirable

Do more Try
good! harder!
 Cultural shifts
What SD/CSR What it could mean in
means now the future
Problem Opportunity
Cost Saving
Source of risk Source of value
Specialist/technical Mainstream
Complicated Common sense
Fragmented Integrated
Reactive Predictive
Quick fix Long-term investment
Passing fad Core business
Clever PR License to operate
Vague/ill-defined Clear values and principles
Tactics Trust
 Business value from CSR
and sustainable
development
Business value through
competitive edge
% Effort

Integration of SD
into business
processes and
‘hearts and minds’
Risk &
reputation
management

Time
Time
Now
 在不同類別層級定義 CSR 的實踐與要件

績效分析 利害相關人議合
( 包括 ： 對話、報告與公共政策 )
控制
新規範（包括標準）的 顧客、企業的聲音
規章彙編

永續發展
轉換成與商業連結 / 相
/ 企業社會責任 關的知識
建構組織 / 人的能力 架構 重要的前提
執行
描繪商業機會與風
產品與製程創新 險

創新
TAIWAN DOES 
CARE
  
• 基本態度 : 應轉封閉為開放
• 基本策略 : 應轉守勢為攻勢
• 不二法門 : 由上而下、策略思維、公司治
理
• 能力建置平台 : 分享學習是絕對必要的過
程
• 溝通與議合 : 台商最弱的一環