This document discusses the benefits of establishing an environmental accounting system for businesses. It states that an environmental accounting system can help companies improve their environmental performance and control costs by identifying and quantifying direct and indirect environmental costs. It allows companies to assess investments in pollution prevention technologies and develop more environmentally friendly processes and products. The system also provides useful information for pricing strategies, cost allocation, and investment analysis. Establishing an environmental accounting system can help internalize future environmental risks and enhance long-term value for both internal management and external stakeholders.

1. 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) 27060688
網址：http://www.bcsd.org.tw E-mail: bcsd.roc@msa.hinet.net
建置環境會計系統的商業意義
2008 黃正忠
2008 工業局 環境成本會計應用與推廣二階段研習課程

2. World Business Council for
Sustainable Development
會員有210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 2

3. WBCSD 世界企業永續發展協會 - 影響力
210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購買
WBCSD 會員公司的產品或服務
3

4. Global 210 leading companies
4

5. World Business Council for
Su st ain ab l e Devel op m en t
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 Kazakhstan
BCSD Turkey
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
5
December 15 2007

6. Progress Toward SD
(GlobeScan 2006-2 Report)
6
Council

7. GlobeScan Survey
Organizations that will play a major role over the next
5 years in advancing Sustainable Development
European Union 69
WBCSD 54
SD research organizations 48
UNEP 35
IUCN 33
World Bank 32
IFC 29
ISO 29
OECD 28
UNDP 26
WTO 24 Source: 2006 GlobeScan survey
of sustainability experts
IBLF 17
7
Other 15

8. September 2007
Members
將加入: 友達、B&Q 33
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
灣大哥大、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、嘉鼎資產管理、東元電機
、英業達、明台產險、南聯國貿、祐生研究基金會、華碩、
統一企業、統一超商、德士馬、燁輝企業、 環境與發展基
金會、聯電、DNV、BSI、SGS
Launched in 1997 8

9. 經濟發展與環境衝擊/資源耗竭脫鈎
永續發展 我們這一代的發展，不應危害下一
代發展所需的資源、機會與權利。
現況延伸
環
境
衝 創新
擊
現況
可永續發展
經濟成長
9

10. 莫忽視國際資本市場從資源生
產力來檢視公司的風險與機會
資源生產力的提昇
環保與財務雙贏的管理 -生態效益與資源生產力
10

11. 全球原物料與能資源價格不斷高漲
如何從公司資源生產力的提昇
為公司創造價值
11

12. Eco-efficiency 生態效益的意義
Economic
(經濟的) and efficiency
Ecological
(生態的)
以少生多 (To do more with less)
This means:
maximizing added value, while minimizing environmental
impact, i.e.: minimizing use of resources and energy, and
minimizing emissions. (最小的環境衝擊, 卻有最大的附加價值)
or in other words:
to add more value for money with less impact
12

13. • Boss: 成本降? 資源生產力提高?
• Investor: 環境/資源/能源/氣候
變遷的風險與機會
• NGOs: 環保與社會責任績效?
13

14. 達 到 生 態 效 益的 要 素
減少商品和服務的原料密集度
減少商品和服務的能源密集度
減少有毒物的擴散
提高原料的可回收性
使再生資源做最大限度的使用
延長產品的耐久性
增加商品和服務的服務強度
有辦法用更少資源, 創造更高的價值嗎? 14

15. 經營管理的工具
有許多經營管理的工具,有助於辨識並選擇機會:
正式的風險和環境評估
產品生命週期的研發
環境管理標準如 EMAS 和 ISO 14000
環境的稽核
反映潛藏成本和利潤潛力的之環境成本會計系統
正式的生態效益評估
提出環境報告和設立基準點,以提供資料反饋給經營管理層 15

16. "Only what gets
measured, gets done"
16

17. 什麼是社會責任型投資？
Socially Responsible Investment/
Sustainable and Responsible Investment
(SRI)
社會責任型投資是將投資人的財務目標與其
對環境、社會與公司治理議題(ESG)的關注相
結合的一種投資理念
一種為達成全球永續發展的機制
協助投資人將投資與其自身理念或價值相連
結的工具
一種用來降低風險提升獲利的風險管理工具
17

18. ESG Funds Globally: US$4.7 Trillion
Canada US$433bn UK: US$1.1tn in funds and
portfolios
Japan and rest
of Asia
US$35bn
June 2008
US$2. 7tn in
funds and
portfolios Rest of Europe US$68.7bn funds
US$340bn in funds & church assets
and portfolios 18

19. SRI Methodologies
Ethical Investment Negative screening
Green
Investment
Positive screening
Socially
Responsible
Investment Engagement/Advocacy
Sustainable &
Responsible Community Investment
Investment
19

20. Common SRI Criteria
Environment Social Ethical
Energy Profit Sharing Military
Water Use Welfare at Work Gambling
Air Pollution Equal Opportunities Pornography
Wastes & Toxics Civil/Employee Actions Alcohol
Transport Community & Public Tobacco
Policy
ISO 14000 Repressive Regimes
Supply Chain
Resource Productivity Genetic Engineering
Public Disclosure
Biodiversity Nuclear
Product Impact Animal Testing
20

21. 環境成本會計系統的主要功能
環境成本會計系統係提供企業結合決策資訊與實務
的重要方法。
提供資訊協助工廠或公司改善其環境績效、控
制成本。
評估清潔生產或污染防治設備或技術的投資，
發展改善出更符合環保及清潔生產理念的製程
和產品。
以提供有關產品結構、產品汰換和產品定價策
略等相關有用資訊以供決策者參考。
未來可能應用於成本分攤，投資分析(財務評
估)，製程設計等更具潛力的應用上。

22. 所謂環境成本會計系統是尋找、辨認及量化一產
品、製程或公司企業中，與環境相關的直接或間接
的成本‧以提供管理決策者，在減少環保費用，評
估產品及設備、減少產品或製程對環境影響，改善
環境績效等重要資訊之成本會計系統架構。
環境成本內部化
WBCSD在2003年11月針對會員公司200位
CEOs及企業經營高層的調查顯示, 68%的
跨國企業認為環境成本內部化會是未來一
個重要的趨勢, 尤其是碳的成本 22

23. 環境會計系統的好處?
內部 EAS 外部
訊息接收者：管理者、相關部門、員工 訊息接收者：政府、股東、銀行、相關
產業、消費者、環保團體、社區民眾
內部化未來環境風險 有效掌握企業環境動態
強化長期價值，預測未來成本及利 政策在成本效益面有更周詳的考量
潤潛力
整體環境管理環節更加完整
以財務觀點分析各種環保活動及環
保規範 利於政府與其他國家間互動及交流
增加股東價值 產業競爭力的比較更加完整
利於談判保險費率 投資效益評估更加完整
綠色競爭力 全方位掌握政府環境施政的績效
公司形象的提昇
23
資料來源：2002 環境會計制度的發展及國內規劃現況 (沈華榮)

24. Financial Environmental
Performance Performance
Environmental Environmental
conservation costs Environmental conservation
effects
accounting system
Mechanism for quantitative
measuring, analyzing, and
announcing the cost and
Economical
effects of environmental
effects associated measures
with environmental
measures
In currency unit In physical unit
24

25. Costs and effects
Costs, for example Effects, for example
Cost within the Amount of
business area environmental pollutants
Upper stream/ lower reduced
stream costs Amount of resource and
Management activity energy conserved
costs Amount of waste
Research and reduced
development costs Amount contributed to
Social activity costs business revenues
Environmental Amount of costs
damage cost reduced and voided
25

26. Show me the bottom line
26

27. Japan
Disclosing information
Environmental Reporting Guideline
Environmental Accounting Guideline
External functions Internal functions
Physical
Monetary quantity
units units
Built in Built in Internal application
Environmental Performance Indicators for Business
27

28. Why report?
•環境責任 Communication with
•公關
•金融業要求
stakeholders!!
•員工及社區溝通
•供應鏈要求
•客戶及大眾壓力
•環保團體壓力
•競爭優勢
•法規要求
•其他 28

29. Why Taiwan should care?
29

30. 美國克萊蒙特·馬基
那學院的Roberts環
境研究中心(Roberts
Environmental
Center at
California‘s
Claremont McKenna
College) 於2006年5
月8日公佈對於世界
30大高科技電子產
業的細部分析結果
30

31. GreenFactor – First Global
Study of IT Decision-
Makers on “Green”
Products & Marketing
Released by Strategic
Oxygen, GCI Group and
Cohn & Wolfe
31
June 2008

32. 32

33. Are you in the
list of Focus?
33

34. 08
34

35. Invitation List from DJSI, 2008
Acer Inc. Evergreen Marine Corp. (Taiwan) Ltd. Nan Ya Plastics Corp.
Advanced Semiconductor Engineering
Inc. Far Eastern Textile Ltd. Pou Chen Corp.
Far EasTone Telecommunications
Asia Cement Corp. Co. Ltd. Quanta Computer Inc.
ASUSTeK Computer Inc. First Financial Holding Co. Ltd. Shin Kong Financial Holding Co. Ltd.
Siliconware Precision Industries Co.
Au Optronics Corp. Formosa Chemicals & Fibre Corp. Ltd.
Catcher Technology Co. Ltd. Formosa Petrochemical Corp. SinoPac Financial Holdings Co. Ltd.
Synnex Technology International
Cathay Financial Holding Co. Ltd. Formosa Plastics Corp. Corp.
Chang Hwa Commercial Bank Ltd. Foxconn Technology Co. Ltd. Taishin Financial Holding Co. Ltd.
Chi Mei Optoelectronics Corp. Fubon Financial Holding Co. Ltd. Taiwan Cement Corp.
China Development Financial Holding
Corp. High Tech Computer Corp. Taiwan Mobile Co. Ltd.
Taiwan Semiconductor
China Steel Corp. Hon Hai Precision Industry Co. Ltd. Manufacturing Co. Ltd.
Chinatrust Financial Holding Co. Ltd. Hua Nan Financial Holding Co. Ltd. Uni-President Enterprises Corp.
Chunghwa Telecom Co. Ltd. Innolux Display Corp. United Microelectronics Corp.
Compal Electronics Inc. Lite-On Technology Corp. Wistron Corp.
Delta Electronics Inc. MediaTek Inc. Yuanta Financial Holding Co. Ltd.
EPISTAR Corp. Mega Financial Holding Co. Ltd.
35

36. 385家國際主流機構投資人
管理總資產57兆美元
鎖定全球3,000家企業
要求揭露碳風險
Carbon Disclosure Project
CDP6, 2008 36

37. CDP, Supply Chain Leadership Collaboration (SCLC)
Suppliers See Climate Change Regulation as Business Risk
(May 1, 2008)
Cadbury Schweppes, Dell, HP, Imperial Tobacco,
L'Oréal, Nestlé, PepsiCo UK & Ireland, Procter &
Gamble, Reckitt Benckiser, Tesco and Unilever
New 13 comers: Carrefour, Colgate-Palmolive,
Exelon Corporation, Fiji Water, Heinz, IBM, Johnson
Controls, Juniper Networks, Kellogg Company, Merrill
Lynch & Co., National Grid, SSL International and
Vodafone
Others: Acer, ….
37

38. 共33家台灣企業名列CDP 6（2008）評估對象名單
38

39. Any difference
between a brand name company
and a big/small supplier?
39

40. 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） 40

41. 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.
41

42. 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. 42

43. 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. 43

44. 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.
44

45. 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. 45

46. 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。
46

47. Corporate Sustainability Assessment
Questionnaire
Criteria
definition:
Corporate
Sustainability Company
General Assessment Documents &
Industry Contacts
specific
Publicly
available
information
47

48. 48

49. Toyota
Sustainability Report
2006
49

50. 50

51. 51

52. Sony
Greenhouse
Gas Efficiency
52

53. Resource
Efficiency
53

54. Matsushita
54

55. 55

56. FUJI XEROX
Sustainability Report 2006
56

57. p.46

58. Source: Business Review 2004, CIBA
Source: Business Review 2004, CIBA 58

59. Source: Business Review 2004, CIBA 59

60. Source: Business Review 2004, CIBA 60

61. 日本理光集團
61

62. 單位:億日圓
資料來源:理光集團環境經營報告書 2005,p54
62

63. 日本石油公司Nippon Oil
資料來源:Nippon Oil Cor. CSR Report 2005,p21
63

64. 奇異公司GE
資料來源:GE 2005 ecomagination report,p24 64

65. 意法半導體
單位:百萬美元
資料來源:STMicroelectronics CSR report 2005,p48
65

66. 加拿大貝爾電信公司
66
資料來源:BELL Canada CR 2005Report ,p8

67. 起頭 是一種挑戰
用心 就可以創新
結語
數據管理是一切績
效展現的根本
管理的實踐
必須做中學 67