GRI發表「阿姆斯特丹透明度與報告宣言」

GRI發表「阿姆斯特丹透明度與報告宣言」

來源：台灣企業社會責任協會 CSR Taiwan
譯者：曾昭明

全球報告倡議組織（The Global Reporting Initiative；GRI），於3月10日發佈「阿姆斯特丹透明度與報告宣言」。

GRI 於3月10日，透過標題為「商業界、勞工與公民社會領袖呼籲各國政府在危機的時刻要求公司表現更大的透明度」的新聞稿，正式發佈該宣言。Mervyn King 教授，GRI 董事會主席暨聯合國全球公司治理委員會主席，前南非最高法院法官，表示：「當我們在經濟危機之後尋求重建我們的經濟體系的時刻，,我們的企業在經濟、社會和治理議題上的透明度，乃是最重要的課題。監理機構、金融市場、企業和公民社會，都將會需要可用於評估策略性風險和機會的全面性架構。」針對金融危機與永續性危機並存的當前情勢，Ernst Ligteringen，GRI 組織的執行長，則特別表示：「只有透過一個同時顧及前瞻性的資料和過去的企業財務資料的新報告模式，我們才能夠指出企業在面對這些未來的挑戰時是否準備得宜。」

「阿姆斯特丹透明度與報告宣言」（The Amsterdam Declaration on Transparency and Reporting），宣言全文如下：

我們，全球報告倡議組織（The Global Reporting Initiative；GRI）的董事會，相信現存的企業報告體制，由於缺乏透明度，而未能滿足企業利害相關者之所需。雖然我們認知到某些政府已經在推動企業永續性資訊揭露上顯現著領導力，我們仍要呼籲各國政府，都能延伸和強化永續性報告的全球體制。尤其重要的，是去檢視有關志願性報告的適當性的假設。對此，我們，GRI 的董事會，獲致如下的結論：

如果我們曾經以注意義務（due diligence）的行使，和以兼顧環境、社會和公司治理（ESG）績效的公開報告為本，來建立透明與課責的全球體制，將可和緩造成當前經濟危機的根本起因。

要解決對重要制度的信心大幅淪喪，最好的方式乃是在尊重社會所有主要部門的正當利益的情形下，採用提升透明度的全球報告架構。

唯有在能考量ESG活動的全部成本與價值的情形下，才能締造經濟體系的振興與活力。

因此，GRI 的董事會，特呼籲各國政府能在下列事項上展現其領導力：

一、擬定政策，要求（requiring）公司報告其ESG因素，或者公開說明其未曾採取如是作為的原因。

二、要求各公共事業，特別是國營公司、政府退休基金，以及公共投資機構，都必須進行ESG報告。

三、將永續性報告整合入20大工業國領袖正發展中的新興全球金融監理架構。

此外，我們並要強調：對當前金融危機的關注，使得人們忽略了本世紀最重大的永續性危機，而這種忽視，甚至將會對我們的經濟與社會造成更大的危機。

附註說明：

一、 GRI董事會成員有：Mervyn King 教授（董事會主席），Mr. Ignasi Carreras，Mr. Kishor A. Chaukar，Mr. John Elkington，Ms. Denise Esdon，Mr. John Evans，Mr. Sean Harrigan，Mrs. Sylvie Lemmet，Mr Ernst Ligteringen，Dr. Simon Longstaff，Mr. Herman Mulder，Mr. Kumi Naidoo，Mr. Peter Wong，Mr. Ricardo Young Silva。

二、以環境、社會和公司治理（ESG）績效為準的報告，也被稱為「非財務（ non-financial）報告」、「財務以外（extra-financial）報告」，或者「三重底線（triple bottom line）報告」。


The Amsterdam Declaration on Transparency and Reporting

Leaders from business, labor and civil society call on governments to demand greater transparency from companies in this time of crisis

來源：2009年3月10月 英文CSR Wire新聞網

Global leaders from business, labor and civil society today declared their belief that the lack of transparency in the existing system for corporate reporting has failed its stakeholders. In issuing The Amsterdam Declaration on Transparency and Reporting, Board Members of the Global Reporting Initiative called on governments to introduce policies requiring companies to address publicly environmental, social and governance (ESG) factors.

The declaration states that the root causes of the current economic crisis would have been moderated by a global transparency and accountability system based on the exercise of due diligence and the public reporting of ESG performance. It calls on governments to take leadership in rebuilding a revitalized and resilient economic system through:

• Introducing policy requiring companies to report on ESG factors or publicly explain why they have not done so.
• Requiring ESG reporting by their public bodies – in particular: state owned companies, government pension funds and public investment agencies.
• Integrating sustainability reporting within the emerging global financial regulatory framework being developed by leaders of the G20.

Professor Mervyn King, Chair of The Board of Directors at GRI, Chair of the UN Global Corporate Governance Committee and former Judge on the Supreme Court of South Africa said: "As we seek to rebuild our economic system following the financial crisis, transparency on economic, social and governance issues from our companies must be paramount. Regulators, financial markets, companies and civil society will need comprehensive information on which to assess strategic risks and opportunities."

The signatories to the declaration emphasize that the focus on the current financial crisis threatens to mask the sustainability crisis which itself poses an even greater risk to our economies and societies."

Only through a new reporting model, which takes account of forward looking data, as well as previous corporate financial data, will we be able to work out how companies are positioned to meet these future challenges," added Ernst Ligteringen, Chief Executive of The Global Reporting Initiative.

Full text of The Amsterdam Declaration on Transparency and Reporting

We, The Board of The Global Reporting Initiative (GRI) believe that the lack of transparency in the existing system for corporate reporting has failed its stakeholders. While we recognize that certain governments have shown leadership on corporate sustainability disclosure, we call on all governments to extend and strengthen the global regime of sustainability reporting. In particular, assumptions about the adequacy of voluntary reporting must be re-examined.

We, The Board of GRI, conclude that:

The root causes of the current economic crisis would have been moderated by a global transparency and accountability system based on the exercise of due diligence and the public reporting of environmental, social and governance (ESG) performance.

The profound loss of trust in key institutions is best addressed by the adoption of a global reporting framework that enhances transparency and is informed by the legitimate interest of all key sectors of society.

A revitalized and resilient economic system will only be sustained if it accounts for the full costs and value of ESG activity.

Therefore the Board of GRI calls on governments to take leadership by:

1. Introducing policy requiring companies to report on ESG factors or publicly explain why they have not done so.
2. Requiring ESG reporting by their public bodies – in particular: state owned companies, government pension funds and public investment agencies.
3. Integrating sustainability reporting within the emerging global financial regulatory framework being developed by leaders of the G20.

Beyond this we emphasize that the focus on the current financial crisis threatens to mask the century's defining sustainability crisis which itself poses an even greater risk to our economies and societies.

SignatoriesThe Board of Directors of the Global Reporting Initiative comprises

Prof. Mervyn King (Chair), Ms. Jacqueline Aloisi de Larderel, Mr. Ignasi Carreras, Mr. Kishor A. Chaukar, Mr. John Elkington, Ms. Denise Esdon, Mr. John Evans, Mr. Sean Harrigan, Mr. Ernst R. Ligteringen, Dr. Simon Longstaff, Mr. Herman Mulder, Mr. Kumi Naidoo, Mr. Peter Wong, Mr. Ricardo Young Silva.