CSR百科

# 詞彙 釋義
01

CSRwire

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CSRWire成立於1999年,是為了企業社會責任專設的網路訊息平台,刊登相關新聞、評論以及新出版的報告書。自成立以來,一直致力於推廣經濟公平、環境永續,並檢討資本主義的唯利是圖,以建立新的企業公民標準。至今已得到學界、商界及媒體的肯定。

CSRwire is a digital media platform for the latest news, views and reports in corporate social responsibility (CSR) and sustainability. Founded in 1999 to advance the movement toward a more economically just and environmentally sustainable society and away from single bottom line capitalism, CSRwire has paved the way for new standards of corporate citizenship, earning the international respect of thought leaders, business leaders, academics, researchers, activists and the media.

http://www.csrwire.com/

02

全球永續性報告協會(GRI)

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GRI(全球報告倡議組織)致力於推動永續報告的發展,制定了世界上廣為使用且最完整的永續報告規範,供機構來衡量和揭露他們的經濟、環境和社會績效。GRI將持續不斷地改進和推廣其指南,讓公眾可以免費取得指南。
GRI 是一家擁有多利益相關方、非營利性的國際組織,於1997年由環境責任經濟聯盟(CERES)和聯合國環境署(UNEP)共同在美國建立。2002 年,GRI將總部遷到了荷蘭阿姆斯特丹,也就是目前GRI秘書處的所在地。GRI在澳大利亞、巴西、中國、印度和美國都設有區域辦公室(Focal Points),GRI全球網路擁有三萬名成員。

The Global Reporting Initiative (GRI) is a leading organization in the sustainability field. GRI promotes the use of sustainability reporting as a way for organizations to become more sustainable and contribute to sustainable development.

https://www.globalreporting.org/Pages/default.aspx 

03

ASrIA

ASria

亞洲可持續發展投資協會(ASrIA)於2001年成立,為亞太金融界所重視,是一家致力在亞太地區推廣企業社會責任與永續投資的非營利組織。ASrIA經過十多年的努力,已有許多企業加入會員,電子報的訂閱人數也超過了6500名,使永續發展在亞洲更受重視。

Established by Tessa Tennant and David St Maur Sheil in Hong Kong in February 2001, ASrIA has grown to be a highly regarded membership association amongst the Asian and international financial community. With over 70 corporate and individual members and 6,500 subscribers to our monthly e-bulletin, our extensive network is the result of more than 10 years of tireless effort by many to increase awareness of sustainable and responsible investing in Asia.

http://www.asria.org/

04

碳揭露計畫(Carbon Disclosure Project, CDP)

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「碳揭露專案(CDP)」是一獨立的非營利組織,總部位於倫敦,由534個管理資產總額達64兆美元的投資機構與60個採購組織共同發起,透過邀請各大企 業填寫CDP設計的問卷,公開企業溫室氣體排放量,以及處理氣候相關之投 資風險和機會的因應策略報告。目前經由多年發展與資料蒐集,已累積大量企業與氣候變遷的相關資料。
CDP目的為鼓勵公私部門測量、管理溫室氣體的排放,藉此減少氣候變遷的衝擊,並以投資風險概念,促進企業揭露溫室氣體資訊並進行減量。

The Carbon Disclosure Project (CDP) is an organisation based in the United Kingdom which works with shareholders and corporations to disclose the greenhouse gas emissions of major corporations. As disclosure of emission related data as CDP's primary activity, the quality of the data reported to CDP is key. In 2008, it published the emissions data for 1550 of the world's largest corporations, accounting for 26% of global anthropogenic emissions.The actual value of CDP's reports for investors and NGOs is contested.Furthermore, the quality of the data on which CDP's reports are premised is questionable.

 

https://www.cdproject.net/en-US/Pages/HomePage.aspx

05

世界企業永續發展協會 World Business Council for Sustainable Development (W

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世界企業永續發展協會(WBCSD)成立於1995年,是一個全球性的組織,提供了分享永續相關知識的平台,並且在永續事務方面作為企業和政府、非政府與國際組織間的橋樑。目前WBCSD共有兩百多個國際企業為會員。

The WBCSD honors the work of its outstanding contributors with the WBCSD Distinguished Service Award and the WBCSD Order of Outstanding Contributors to Sustainable Development. Recipients of these awards are usually honored when they retire from their position as Council Member, Liaison Delegate or from the WBCSD secretariat.

http://www.wbcsd.org/home.aspx

06

企業社會責任亞洲峰會 CSR Asia Summit

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企業社會責任亞洲峰會(CSR Asia)是亞洲永續事務的重要機構,其業務範圍包括諮詢、研究以及訓練。自2004年以來,CSR Asia一直在亞洲推廣永續發展,到2010時已在亞太區以外開設了分部,例如在歐洲,是以Values & Visions為正式名稱。

CSR Asia is a leading provider of advisory, research and training services on sustainable business practices in Asia.
Since 2004, CSR Asia has built capacity and promoted awareness of sustainable development across the region. In 2010, we opened our first office outside of the Asia-Pacific. Values & Visions is a trading name for CSR Asia’s office in Europe.
Through our expanding global presence and our team of specialists, we provide cutting-edge research, strategy advisory, networking and executive education services with an informed understanding of evolving CSR issues on the ground.

http://www.csr-asia.com/index.php

07

Sustainability Accounting Standards Board, SASB

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永續會計準則委員會(SASB)在2011年成立於美國,其目的在於制定並推廣永續會計標準,讓企業於追求永續進步時有跡可循,藉以改善相關績效,而且能 著重於最要緊的永續議題,也讓投資者將資金用在真正需要的項目。SASB所制定的標準包含了環境、社會、經濟三個面向,還將長期影響列入考量之中,以追求 公眾的最大利益。

SASB envisions a world where all forms of capital are accounted for and managed. With SASB industry-specific standards in place, companies compete and improve performance on the sustainability issues that matter most and investors drive capital to the most sustainable outcomes. SASB defines  sustainability as environmental, social and governance factors that have the potential to affect long-term value creation and/or are in the public’s interest.

SASB網址連結

08

International Integrated Reporting Council (IIRC)

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整合性報告是一種溝通的方法,讓一個組織能說明其經營策略、管理方式、績效,也解釋如何在大環境下達成其短、中、長期的目標與價值。IIRC則為整合性報告提供了一套標準供參考,能讓溝通的功效完善的發揮。

IR is  a process that results in communication by an organization, most visibly a periodic integrated report, about value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value over the short, medium and long term. An integrated report should be prepared in accordance with the International Framework.

IIRC網址連結

09

Intergovernmental Panel on Climate Change (IPCC)

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政府間氣候變化專門委員會(IPCC)是一個屬於聯合國的跨政府組織,由聯合國環境規劃署(UNEP)以及世界氣象組織(WMO)共同於1988年成立。 其職責是發表與執行《聯合國氣候變化框架公約》有關的專題報告,本身並不進行研究工作,也不會對氣候或其相關現象進行監察。

The Intergovernmental Panel on Climate Change (IPCC) is the leading international body for the assessment of climate change. It was established by the United Nations Environment Programme (UNEP) and the World Meteorological Organization (WMO) in 1988 to provide the world with a clear scientific view on the current state of knowledge in climate change and its potential environmental and socio-economic impacts. In the same year, the UN General Assembly endorsed the action by WMO and UNEP in jointly establishing the IPCC.

http://ipcc.ch/index.htm#.UndOAhB_AQM

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