時尚與永續

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(1)時尚與永續. 黃正忠總經理安侯永續發展顧問股份有限公司. September 24th, 2016 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 1.

(2) 黃正忠博士 KPMG 安侯永續發展顧問公司總經理行政院國家永續發展委員會行政院國家發展基金創業天使計畫審議委員會環保與綠能組經濟部工業局資源再生綠色產品認定審議會. 委員技術審議委員委員. 2016 《遠見雜誌》第十二屆企業社會責任獎評審 2015/2016 Asia Responsible Entrepreneurship Awards (AREA) 評審 2016 「天下企業公民」獎評審. 亞洲可持續發展投資協會(ASrIA,香港)2012-2015 顧問團. 主席. 宏碁公司永續發展辦公室台灣中油公司永續經營推動委員會. 顧問委員. 國立政治大學 MBA/EMBA 國立台北科技大學環境工程與管理研究所文化大學社會企業管理碩士在職學位學程逢甲大學合作經濟研究所. 兼任副教授. 經歷企業永續發展協會 (BCSD-Taiwan) 水美工程(股)公司能源資源處永豐餘造紙(股)公司工程事業部. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 秘書長經理顧問. 2.

(3) 1987-1997 放火燃燒/焚化環工與能源. 2013-迄今 1997-2013 非營利組織企業永續. 1999 聯合 13 家公司編製環境報告書. 2002-2006 推動「責任投資」. 20016 首支CSR 指數 20015 3 首家企業 IR報告書. 20016 首家企業 True Value. 1997-2001 2001 推動銀行業 2015 聯合 10 家公環境風險管 1998 台灣第一家司編製永續理「赤道原則」推動台灣首家 20015 報告書銀行專案融資企業環境會計 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent 首家企業 member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 系統 SROI分析 ESG風控. 3.

(4) Why am I here? 低碳經濟 >世界500家集團世界200家集團. 台灣50家集團. 親自拜訪超過60家世界最永續企業逢甲化工系學士中原化工所博士. 旅行超過 50個國家. 參與超過7 個國際組織 55國永續 4 業務. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan..

(5) 2014 France Kering Group Alcatel Lucent Schneider Electric AXA Carrefour Air France-KLM La Poste. Germany Ruhr region Red dot. Ford DHL Media Harbor Deutsche Telekom Bayer BASF Netherlands Waterstudio NL. Ijburg PGGM KPMG. 2015 Germany Sweden Dow Chemical Company Scandic Deutsche Bahn AG Hotels Forum Nachhaltige Geldanlagen (FNG) KfW Finland Siemens Kesko UPM Denmark Nokia Carlsberg Kone Nordic Fashion Association Neste Oil Novozymes Outotec Novo Nordisk. 2016 United Kingdom London CDP Diageo Generation Investment HSBC Bath ECODESK Maplecroft. Netherlands Amsterdam KPMG HEINEKEN Delta Development Group Philips Floating Houses in Ijburg Metabolic Germany Frankfurt/Stuttgart Hugo Boss House of Clean Energy. 政大MBA歐洲產業趨勢 2008-2016 歐洲參訪團參訪單位 2008 Switzerland World Business Council of Sustainable Development (WBCSD) International Center for Trade and Sustainable Development (ICTSD) IMD Swiss Re Sustainable Asset Management(SAM) Netherlands Global Reporting Initiative(GRI) Shell Dutch CSR Resource Centre KPMG Zuidas. 2010 Switzerland Zermatt UBS World Business Council of Sustainable Development (WBCSD) Future Leaders Team, WBCSD Tetra Pak Netherlands Unilever Rotterdam School of Management Waterstudio NL.. 2011 Switzerland Interlaken Nestle World Business Council of Sustainable Development (WBCSD) Future Leaders Team, WBCSD Netherlands Keukenhof Philips Rotterdam School of management Royal Dutch Airline (KLM) Unilever. 2012 Austria Vienna City Xerox Austrian Future Leaders Team Vienna University of Economics and Business Germany Freiburg City Munich City Siemens Allianz Deutschland BMW Group. Switzerland United Kingdom Zurich City TATA Consultancy Services United Kingdom Novartis International HSBC Carbon Disclosure Project SAM Research Business in the Community (CDP) Tetra Pak United Kingdom (BITC) European Union’s Emission World Business Council of Beddington Zero Energy International Business Trading Scheme (EU-ETS) Sustainable Development Development (BedZED) Leaders Forum (IBLF) HSBC (WBCSD) UK Social Investment Forum © 2016UK Trade & Investment Totnes Team, KPMG Sustainability Consulting (UK Co., Ltd., a Taiwan company limited by shares and a memberFuture firm of theLeaders KPMG network of independent (UKSIF) memberT&I) firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. WBCSD The Center for Sustainable Woking in Surrey Design (CFSD). 5. 2013 Denmark-Copenhagen Samso Island Novozymes Kalundborg Symbiosis ATP & Dansif Copenhagen Cleantech Cluster Center for Design Norway - Oslo Cities of the Future Norsk Hydro Statoil The Confederation of Norwegian Enterprise Storebrand Sweden - Stockholm Malmo Ericsson Ethical Council Sandvik Electrolux 5.

(6) KPMG. 安侯建業 The Clear Choice. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 6.

(7) 全球據點 – 有陽光的地方就有KPMG KPMG 係一全球性的專業諮詢服務組織，擁有174,000位專業同仁，在155個國家提供審計及確信、稅務、顧問諮詢服務。全球總部位於荷蘭阿姆斯特丹. We operate in 155 countries. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan. 歐洲、中東、非洲區亞洲區. 美洲地區. 7.

(8) KPMG台灣所大事紀 1952 由張安侯會計師創設本所. 全省服務據點. 加盟Peat Marwick Mitchell & Co. ,為 1971 我國歷史最悠久的國際性會計師及專業諮詢服務組織. 成為KPMG在台灣之會員組織，並更名. 1987 為安侯協和會計師事務所. 台北所新竹所台中所. 與Coopers & Lybrand在台灣之會員組 1999 織合併，更名為安侯建業會計師事務所因應會計師法修正，更名為安侯建業聯 2009 合會計師事務所. 2013 成立安侯永續發展顧問股份有限公司. 台南所南科育成中心服務處高雄所屏東農業生物科技園區辦公室. 2014 成立安侯法律事務所 2015 安侯資訊顧問股份有限公司、畢馬威財務諮詢股份有限公司 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 8.

(9) KPMG服務總覽審計. 稅務. 顧問. 法律. Audit. Tax. Advisory. Law. 財務報表審計. 稅務服務. 風險顧問. 管理顧問. 併購交易與企業重組. 金融行業顧問. 跨國併購法. 國際個人稅服務. 財務風險管理服務. 企業績效服務. 併購交易管理服務. 政府與基礎建設顧問. 投資及工商登記服務. 風險管理、內部稽核與遵循服務. 資訊科技與商用軟體. 企業重組服務. 氣候變遷及企業永續發展. 其他簽證和認證服務會計、稅務及薪資委外服務. 海外稅務投資服務. 投資銀行服務會計諮詢. 財務諮詢服務. 公司及商事法法律服務. FATCA法案及美國個人稅務法律剖析法律諮詢顧問服務民事訴訟. 鑑識會計服務. Mobile Commerce Services. 資訊系統規劃與建置. 金融機構法資本市場. 公開發行及上市(櫃)專案輔導與規劃. 資訊. 雲端桌面 VDI規劃與建置整合通訊應用規劃與建置. 雲端應用 Smart Device整合應用. App 專案開發. 刑事訴訟行政訴訟. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 9.

(10) KPMG 安侯永續發展顧問公司 • 企業永續策略與報告 • 企業社會責任(CSR)實踐. • 碳風險與碳商機 • 低碳商業策略 • 碳金融 • 社會企業 • 共融事業(Inclusive Business). • 社會投資報酬分析 • 責任投資 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 10.

(11) Since 2008 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 11.

(12) 你看到甚麼世界的大風險?. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 12.

(13) © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 13.

(14) © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 14.

(15) 人口成長的速度>地球負荷的程度 71億(2012) → 75億(2020) → 92億(2050). 圖片來源： http://www.uwants.com/viewthread.php?tid=11701614&extra=page%3D1 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 15.

(16) 全球礦物資源完全耗竭的年限與生態系統退化的挑戰        . 銀銅鎳石油天然氣鐵鋁煤. 2021 2039 2048 2050 2071 2087 2139 2158. 60% 我們所賴以為生的生態系統服務 (水、能源、天然資源如木材、食物、甚至是文化與休憩旅遊等) ，在過去50年大幅耗竭. 能資源價格續漲與經濟衰退脫鉤警訊明確 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 16.

(17) 資源耗竭的挑戰願景2050: 2050年地球90億人口要活得好. 關鍵挑戰: 需要2.3個地球的能資源才夠用. Sources: Global Footprint Network, WBCSD Vision 2050 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 17.

(18) 人窮 20億人每天花不起2美元能源窮 16億人無電可用交通窮 9億人無交通工具衛生窮 25億人無衛生用水水窮每年180萬人死於缺水 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 18.

(19) 全球經濟必須轉型邁向永續發展的重大驅策力氣候變遷 (Climate Change). 能源與燃料 (Energy & Fuel). 原物料資源匱乏 (Material Resource Scarcity). 水資源短缺 (Water Scarcity). 人口成長 (Population Growth). 富有化 (Wealth). 都市化 (Urbanization). 糧食安全 (Food Security). 生態系統衰退 (Ecosystem Decline). 森林砍伐 (Deforestation). © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 19.

(20) 我們面臨什麼時代 – 風險雷達掃描到的訊號是什麼? • 受碳限制 • 受水限制. • 受資源限制 • 受人口限制. • 受貧困限制. Triple Bottom-line 三重盈餘 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 20.

(21) 巴黎協定努力達成的目標. 1.5 ℃ 2℃ 2.7 ℃ 4℃ 巴黎協定. 地球活命線. 各國都達到自主減碳目標本世紀末暖化的溫度. 大家都不改變本世紀末暖化的溫度. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 21.

(22) 活命 2 ℃ 只剩19.1年. (450-402.2)/2.5. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 22.

(23) 我們要可持續發展. 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 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 23.

(24) 我們面臨什麼樣的世界? (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，超過一半是企業 (3) 社會：意識覺醒，逐漸具制衡力量 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 24.

(25) 推廣企業社會責任(CSR)其來有自 Aggregate net long-term flows to developing countries $ billions 250 Portfolio equity investment. 200. FDI. 150. 100 Net private debt flows 50. Net official loans. Net official grants. 0 1986. 1987. 1988. 1989. 1990. 1991. 1992. 1993. 1994. 1995 Source: World Bank. 開發中國家的發展錢從哪裡來? © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 25.

(26) 企業了解CSR的真面目了嗎? What is the POINT? 關鍵在ESG. CSR 企業社會責任. CR. 永續 (可持續) ESG 環境/社會/治理. 企業責任 (環境/社會/財務). © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 26.

(27) Triple Bottom-line 三重盈餘. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 27.

(28) 企業能力 (Ability)應該隨著時代挑戰而精進. Responsibility = Ability to respond 因應內外部變遷的能力與本業結合的企業社會責任(CSR)實踐，乃時勢所趨!. Accountability = Ability to account 承擔風險與失誤的能力勇於透明並對所有商業活動的風險有所擔當，乃明智之舉!. Sustainability = Ability to sustain 可持續成長的能力積極將永續發展的挑戰內化為產品與服務創新的動能，乃可掌握先機! © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 28.

(29) 我們需要一個共融(共榮)的社會. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 29.

(30) 時尚CSR/ESG. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 30.

(31) 永續與CSR的報酬 –Textile and Fashion industry 責. 擔. 任. 當. Response. Account. 永續 Sustain + Ability. 影響企業經營的永續發展驅策力氣候變遷. 人口成長. 原物料資源匱乏. 水資源短缺. 能源與燃料. 都市化. 富有化. 糧食安全. 森林砍伐. 生態系統衰退. 新策略. 產品創新. 價值創造. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 投資人與市場買單. 31.

(32) 時尚業有甚麼重大的ESG議題?. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 32.

(33) 時尚產業在永續發展的重大議題(Materiality) • 受能資源限制 (含水) • 受人口與貧困限制 • 受碳限制. • 能資源 (含水) • 供應鏈管理 (勞動人權) • 環境汙染與化學品殘留的危害 • 氣候變遷 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 33.

(34) Fashion Discovery. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 34. 34.

(35) Fashion Discovery. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 35.

(36) 供應鏈的汙染品牌:乾淨在我家. 髒的留供應商家. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 36.

(37) 綠色和帄組織每年Dirty Laundry調查的壓力. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 37.

(38) 驅動品牌聯合去毒的合作. Nike, Adidas, H&M and Zara, United Colors of Benetton. Detox. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 38.

(39) 時尚產業的永續發展時尚業的罩門，繫鈴人的一位要角 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 39.

(40) 奢侈時尚品牌一樣面臨永續的挑戰 GUCCI · BOTTEGA VENETA · SAINT LAURENT · ALEXANDER McQUEEN BALENCIAGA · BRIONI · CHRISTOPHER KANE · McQ · STELLA McCARTNEY · TOMAS. MAIER. • 零售業的產品製造所產生的汙染， SERGIO ROSSI · BOUCHERON · DODO · GIRARD-PERREGAUX · JEANRICHARD · 僅次於石油，排世界第二 POMELLATO · QEELIN • 時尚產業浪費掉10-20%的紡織產品 · TRETORN PUMA · VOLCOM · COBRA · ELECTRIC • 95%掩埋掉的紡織品其實可回收 • 回收棉每公斤可省水2萬公升 • 8000 種化學品用來將原物料化為紡織品 • 世界上有 25% 的農藥, 用來生產棉花 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 40.

(41) Kering 如何解讀永續? • 因為「品質」是 Kering 的品牌核心，所以永續的挑戰促進了更創新、更耐用、更渴望的新產品之誕生。永續是 Kering 時尚產品品質的一部份 • 對 Kering 而言，永續不是附加、也不是新增的限制，而是靈感與機會的泉源 • 開發新材質：無毒、不含重金屬、回收材料、可分解材料、永續認證材料. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 41.

(42) Kering 2016 的永續目標: 環境與社會 • 供應商: 最少每二年評估一次，看營運是否符合Kering的行為準則 • 碳排放、廢棄物與耗水: 減少25%產品製造與服務之產生量或消耗量 • 100% 紙製品與包材來自永續驗證的原料，且至少50%來自回收料. • 有害化學品: 2020 產品完全不含 • 皮革: 產品中來自在地的皮革，100% 取自經過驗證負責養殖的來源 • 皮草與珍貴動物皮: 100% 珍貴皮草與動物皮係來自經驗證的圈養繁殖或野生但有永續管理之來源 • 黃金與鑽石: 100% 取自經過驗證的來源. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 42.

(43) Kering 的永續治理 • 董事會設有「永續發展委員會」 • 永續長列名「執行委員會」 • 設有「永續技術顧問團」，提供董事會與總公司永續長諮詢 • 總公司永續部門有15人 • 各品牌永續專職人員共 35人. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 43.

(44) Timberland 的永續治理 • 董事會CSR委員會就監管策略、績效與CSR四個面向的關鍵議題. 2006/12 董事會成立 CSR 委員會. • 2013: 有標示% Green Index® 的產品線，目標是 100%，但達成率是 • 未來的表示法，將採多少產量鞋子的百分比有標示 Green Index®. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 44.

(45) De Beers 的永續治理董事會. •ECOHS: 董事會層級,每季. 董事會. 董事會. 環境/社區/職業安全衛生委員會. 稽核委員會. 經營委員會. 會議一次 •Principles Committee: 2007成立, 集團跨部門的永續風險管理委員會, 每季會議一次 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 45.

(46) H&M七項永續承諾與價值鏈中的衝擊與挑戰 1 – 提供環保時尚給有環保意識的消費者. 影響力. 氣候衝擊 (%). 水衝擊 (%). 2 – 選擇與善待負責任的生意夥伴. 設計. 高. 0. 0. 原料. 低. 12. 87. 3 – 符合道德. 布料生產. 低. 36. 6. 4 – 有智慧對抗氣候變遷. 服飾縫製. 中. 6. 1. 5 – 減量、再利用、回收. 運輸. 中. 6. 0. 6 – 負責任地使天然資源. 銷售. 高. 10. 0. 使用. 低. 26. 8. 7 – 強化社區關係. H&M_Conscious Actions Sustainability Report 2013 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 46.

(47) H&M 的永續治理董事會每年報告二次. 永續主管總公司永續部門 (>20位). CEO 各單位資深主管各單位推動窗口 (50位). 全球19個生產據點執行永續業務專業人員 (170位). • 每年執行長、財務長、永續主管共同檢視績效二次 • 每年永續主管向董事會報告績效二次 H&M_Conscious Actions Sustainability Report 2013 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 47.

(48) 潮-背後的清淨技術. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 48.

(49) 技術創新 - Waterless dyeing 無水染色技術  已有三個公司發展了幾乎不需用水的染色技術：  美國：AirDye 和ColorZen  荷蘭：DyeCoo Adidas和Nike使用的技術.  遠東新世紀利用DyeCoo 的設備幫Nike進行布料染色：  以可回收的二氧化碳取代水  零廢水排放  節能>50%  減少化學品使用>50%  降低成本 30-50% © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 49.

(50) 材料創新. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 50.

(51) •有機棉的定義: 在停止撒化學肥料、農藥後經過三年以上的田地所栽培的棉花稱為有機棉. •以生質作物取代石油為原料，由澱粉、植物轉化獲得的 MEG即為Bio-MEG(生質乙二醇). •以回收寶特瓶為原料所製造的再生纖維. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 51.

(52) FIFA世足賽的環保商機 • FIFA 32隊有9隊穿MIT的球衣,平均每8個回收寶特瓶，可製作出一件球衣 • 巴西、荷蘭、葡萄牙、美國、南韓、澳洲、紐西蘭、塞爾維亞及斯洛維尼亞共和國等九支世足國家隊的球衣，係由贊助商耐吉（Nike）全程委由台灣廠商製作, 南亞、新光、遠東、中興和力麗等大廠都有此技術 • 台灣已成為全球機能性布料主要供應國，全球市占高達7成。但僅賺低於4 成的代工費，品牌商才是大贏家 • 機能性: 抗UV、透溼防水、吸濕排汗、輕薄保暖等功能. 路透社/中時電子報 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 52.

(53) 興采實業：來自咖啡渣的生質材料. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 53.

(54) 興采實業的環保科技咖啡紗 + Bio material • 興采實業創立於1989年，原是一家專做給人溫暖的棉被店 • 2008年成功研發出世界首創利用咖啡渣再製成紗線的S.Café® 環保科技咖啡紗. • 咖啡渣的異味控制功能可以跟紡織品結合 • 還具備了紫外線防護、還有速乾的功能 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 54.

(55) 歐萊德-行銷全球超過20國世界最綠洗髮產品. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 55.

(56) Innovative tool for making a difference. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 56.

(57) Puma產品生命週期的環境損益. PUMA Product Environmental Profit and Loss (EP&L). © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 57.

(58) The value by impacts. Water GHG consumption emissions. € 47m. € 47m. Land use. Air pollution. Waste. € 37m. € 11m. € 3m. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 58.

(59) € 145m € 83m. Tier 4. Tier 3. Tier 2. Tier 1. € 137m. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. Operations. € 8m. 59.

(60) 領先企業已開始量化產品環境損益的概念. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 60.

(61) 管理環境成本有助企業管控風險、提升獲利. Source: Triple Pundit Website. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 61.

(62) 若沒需要，這件夾克不要買–創新行銷 In a daring move in Sept. 2011, Patagonia urged its customers to not buy its products unless they really need to. The headline: Don't Buy This Jacket. November 28, 2011 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 62.

(63) 行銷時提供產品生命週期的環境衝擊資訊 •水 (Water for R2 Jacket) 製造一件要花135 公升的水，等於45個人一天的用水 •碳 (Carbon) 含60%聚酯纖維，從原料到製好送到倉庫會排放約20英磅的二氧化碳，是其成品重量的24倍 •廢棄物 (Waste) 製造一件會產生成品重量2/3的廢棄物 •可回收 (Recyclable) 可穿很久，若不要了，送回來， Patagonia會回收 There is much to be done and plenty for us all to do. Don't buy what you don't need. Think twice before you buy anything. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 63.

(64) Timberland 產品的綠色指數 Green Index®     . 2007年推出氣候衝擊: 從原料到製造的溫室氣體排放化學品使用: 產品中有毒物質的使用原料使用: 產品中有機與可回收原料的使用衝擊大小0-10表示. August 16, 2010. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 64.

(65) 可以運用七道解碼來實踐CSR 企業能力展現非財務. 創造無. 揭露. 形資產. CSR 實踐內化到. 與本業. 價值鏈. 結合 CSR 治理. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 65.

(66) A top-down transformation (1/2). New opportunities… Beyond Petroleum 什麼能源可超越石油? © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 66.

(67) A top-down transformation (2/2). © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 67.

(68) 不是不報 – ESG事關重大 – EPS vs. EGS Economy Governance 治理. Environmental 環境. E. G EPS. S Social 社會 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 68.

(69) 商業模式能否與環境/社會共益?創造共享價值?. 設計採購. 原料. 製造. 品牌. 消費者. 通路. 製造配銷. 真正發生環境與社會衝擊的關鍵. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 69.

(70) 發揮價值鏈的影響力金流. 上游. 下游. 內部. Tier 2. Tier 1. Tier 1. Tier 2. 供應商. 供應商. 企業客戶. 消費者. 供應商. 供應商. 個人客戶. 消費者家戶. 物流 $. $. $. $. $. $. 金融機構 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 70.

(71) 通路業在價值鏈的影響力 ESG衝擊在那，重大性就在那金流. 上游. 下游. 內部. Tier 2. Tier 1. Tier 1. Tier 2. 供應商. 供應商. 消費者. 廢棄物處理廠商. 供應商. 供應商. 消費者家戶. 回收處理廠商. 物流 $. $. $. $. $. 金融機構 © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 71.

(72) 通路業ESG的主要考量面 • 能源與氣候(碳排放) • 汙染與廢棄物 • 包材. • 產品責任 •人權 • 勞動條件 • 社區公益. • 公司治理 • CSR治理 • 供應商管理. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 72.

(73) 結語：CSR創新是共融社會的希望. • CSR可以為社會降險. • 創新可以有無限可能 • 善用企業核心職能/平台. • CSR也要效能管理 • 有心，任何企業都可為. www.changequest.co.uk © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 73.

(74) 我們每天做一件小小的大事. 台灣願景. 台灣願景. 台灣願景. 台灣願景. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 74.

(75) 如果我們不想埋葬未來. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 75.

(76) Thank you 黃正忠總經理 nivenhuang@kpmg.com.tw 02-81016666 ext. 14200. © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. 76.

(77) © 2016 KPMG Sustainability Consulting Co., Ltd., a Taiwan company limited by shares and a member firm of the KPMG network of independent member firms affiliated with KPMG international Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Taiwan.. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.. The KPMG name and logo are registered trademarks or trademarks of KPMG International..

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