净塑自然研究报告系列之十：如何将塑料影响评估纳入环境、社会和公司治理（ESG）评估体系.pdf

如何将塑料影响评估 纳入环境、社会和公司 治理（ESG）评估体系 面向ESG数据和分析服务提供方的总结与指南 净塑自然研究报告系列之十 xmo Shutterstock 导言 我们的地球有超过三分之二的表面被湛蓝的海水所覆盖，因此 又被称为“蔚蓝星球”。然而，全球每年约有 1100 万吨塑料垃圾汇 入海洋 1 ，有超过 800 类海洋物种曾误食或受困于塑料垃圾 2 。若不改 变现状，到 2050 年海洋中塑料垃圾的总重将超过所有鱼类的总重 3 ， 这一人为灾难将对海洋生态造成巨大破坏。 新冠肺炎疫情导致口罩和防护服等一次性用品的消耗量急剧增加， 公众对病毒的恐惧和不断提升的防护需求导致世界多地暂缓了减少塑 料制品的行动。例如，英国政府暂停了对一次性塑料袋的额外收费 4 ， 印度泰米尔纳德邦也撤销了一次性塑料袋的使用禁令 5 ，一些大型企业 甚至改变了过去鼓励重复使用塑料包装的政策 6 。考虑到以上这些情况， 采取应对塑料污染的行动比以往任何时候都更为迫切。与此同时我们 也观察到，全球范围内对推进塑料的循环经济发展也出台了不少政策， 一些企业正在努力推进吸管等一次性塑料制品的替代，而消费者的环 保意识也在日益增强。虽道阻，但充满希望。 塑料问题不仅关系环境，更是企业、金融机构进行财务和投资决 策时需要考虑的一个重要因素。将这一问题纳入投资和企业运营决策， 不仅需要企业和投资者拥有前瞻意识，相关信息披露的透明度、连贯 性及可比性，也是保证有效决策的基础。在这份报告中，我们分析和 调研了塑料在环境、社会和公司治理（ESG）中的现状以及存在的问题， 并就 ESG 评估系统该如何针对塑料影响设定指标给出建议。报告为从 社会、环境以及商业价值的角度来理解塑料的双重影响奠定了基础， 并详细说明了如何将塑料影响纳入 ESG 评估体系。此外，报告根据不 同行业的不同需求，针对其特点提出了适用该行业的 ESG 评估体系需 要考虑的具体细节。本报告虽然主要针对ESG数据和分析服务提供方、 企业和金融机构，但在净塑解决方案的努力中，社会各界应当同心协力， 改变现状。 自 2019 年 WWF 在全球发起“净塑自然”倡议以来，中国团队一 直致力于实现这样一个伟大愿景，即：到 2030 年，中国在海洋塑料垃 圾上将实现零排放，中国的塑料垃圾总量将减少 50。在国际项目团 队的支持下，中国团队已着手在5个方面推进一系列的改变：开展基 线研究，共建净塑城市，促进企业转型，推动政策倡议，提升公众意识。 鉴于中国塑料污染的相关基础数据缺失严重，WWF 中国通过基线 研究，旨在全面了解中国塑料污染现状，并找到解决中国塑料污染问 题的最优路径。本报告以WWF国际ESG英文版报告为主要内容，并 特意增添了专门针对中国情况的章节，梳理了中国 ESG 评估现状。这 是中国团队计划系列研究的第十份报告，也是从企业决策和数据入手 来解决塑料问题的开篇。 塑料涉及的产业众多，触及的利益复杂，因此没有单一的主体可 以独立解决塑料污染问题，只有多方合作，才能共创净塑解决方案。 本报告在撰写和评审过程中得到了业内多位专家的支持和帮助， 在此表示感谢。同时，我们也诚挚地期待大家给出批评和建议，促使 我们继续进步。净塑之路不止于此，我们愿与社会各界同仁一起，携 手共创净塑解决方案，一起守护“蔚蓝星球”。 高兴 世界自然基金会（瑞士）北京代表处 净塑自然项目主任 陈欣 世界自然基金会（德国）办公室 生产者责任延伸制国际项目主任 3 目录 为何编写这份报告 7 摘要 9 第一章 塑料的双重影响 12 第二章 可持续金融与 ESG 评估的作用 16 第三章 ESG 数据和分析服务提供方在塑料影响评估领域 的发展现状22 第四章 如何将塑料影响评估纳入ESG评估体系28 第五章 联合行动，以提高信息透明度并推动变革 40 第六章 中国塑料污染防治与 ESG 评估现状 44 关键术语表 51 附录一 报告标准和倡议中的塑料相关指标 52 附录二 塑料的分类 54 附录三 不同行业塑料使用量统计 55 致谢 58 参考文献 59 面向ESG数据和分析服务提供方的总结与指南 6 7 面向ESG数据和分析服务提供方的总结与指南 ESG 数据和分析服务提供方； 金融机构，包括投资者； 致力于可持续发展、投资者关系或其他相关工作的 管理人员（这些人员希望提高其所在组织的塑料使用和 影响的透明度）。 从社会、环境以及商业价值的角度向人们展现塑料 带来的双重影响； 指出塑料问题所涉及的利益相关方，披露他们针对 塑料问题而采取的行动（包括信息披露），指出他们当 前面临的挑战和存在的不足； 就如何将塑料影响纳入 ESG 评估体系的问题给予具 体指导，并详细说明不同行业需要考虑的具体细节。 为何编写 这份报告 本报告适用的对象是：所有关注企业在环境、 社会和公司治理方面相关表现的个人、机构和 组织，以及正在寻求如何将塑料影响纳入评估 系统的从业者，例如： 本报告旨在通过以下方式来激励人们采取行动： 面向ESG数据和分析服务提供方的总结与指南 8 ANDREAS FEINER 首席执行官 ARABESQUE S-RAY GMBH 近年来，全球对塑料污染的认识与日俱增。研究表明，如果实施可行的干预措施，到 2040 年我们可以将塑料污染减少 78。金融业有机会通过将与塑料相关的数据适当地纳入投资决策来推动这一必要的改革。改革需要克服的主要挑战包 括企业缺乏与塑料相关的高质量数据，以及强制性标准化指标的缺失。这份重要的报告揭示了当前整个市场上塑料影响 评估的水平，也说明我们必须抓住机会，确保与塑料相关的信息能被更好地整合到财务和投资决策中。 LOTTE GRIEK 企业可持续发展评估主任 标普全球 (S gov.uk/government/ publications/single-use-plastic-carrier-bags- why-were-introducing- the-charge/carrier-bags-why-theres-a-5p-charge 5 World Bank (2020) Plastics: The coronavirus could reset the clock; blogs.worldbank/voices/plastics- coronavirus-could-reset- clock 6 Starbucks (2020) Navigating through COVID-19; stories. 7 Royal Society of Chemistry (2020) Science to enable sustainable plastics A white paper from the 8th Chemical Sciences and Society Summit (CS3); rsc/globalassets/22-new-perspectives/ sustainability/progressive-plastics/c19_tl_sustainability_cs3_ whitepaper_a4_web_final.pdf 8 EU Technical Expert Group on Sustainable Finance (2020) Taxonomy: Final Report of the Technical Expert Group on Sustainable Finance; ec.europa.eu/info/sites/info/files/business_economy_euro/ banking_and_finance/documents/200309-sustainable-finance-teg- final-report-taxonomy_en.pdf 9 中国人民银行等七部委 (2016) 七部委发布关于构建绿色金融体系的指导 意见 EB/OL. htm 10 National Oceanic and Atmospheric Administration (NOAA) and Woods Hole Sea Grant (n.d.) 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Breaking the Plastic Wave 14 WHO (2019) Microplastics in drinking-water; apps.who.int/ iris/bitstream/handle/10665/326499/9789241516198-eng.pdf?ua=1 15 Royal Society of Chemistry (2020) Science to enable sustainable plastics A white paper from the 8th Chemical Sciences and Society Summit (CS3); rsc/globalassets/22-new-perspectives/ sustainability/progressive-plastics/c19_tl_sustainability_cs3_ whitepaper_a4_web_final.pdf 16 Ellen MacArthur Foundation(2019)Global Commitment, UNEP (2019) New Plastics Economy Global Commitment; ellenmacarthurfoundation/assets/downloads/GC-Report-June19. pdf 17 BBC (2018) Whats the real price of getting rid of plastic packaging? the-real-price-of-getting-rid-of- plastic-packaging 18 National Geographic (2018) What you need to know about plant-based plastics; environment/2018/11/are-bioplastics-made-from-plants-better-for- environment-ocean-plastic/ 19 United Nations Environment Programme (2018) Single- Use Plastics A Roadmap for Sustainability; wedocs.unep/ bitstream/handle/20.500.11822/25496/ singleUsePlastic_sustainability. pdf 20 European Commission (2014) Horizon 2020 in brief; ec.europa.eu/programmes/horizon2020/sites/horizon2020/files/ H2020_inBrief_EN_FinalBAT.pdf 21 Alliance to End Plastic Waste (2020) About; endplasticwaste. org/about/ 22 Ellen MacArthur Foundation, Global Commitment, UNEP (2019) New Plastics Economy Global Commitment; ellenmacarthurfoundation/assets/downloads/ GCReport-June19. pdf 23WWF (2019) No Plastic in Nature A Practical Guide for Business Engagement; files/original/WWF_McK_Plastic_Waste_FinalWeb2.pdf?1560193480 24 ReSource Plastic (2020) Transparent 2020 Mapping corporate action on plastic waste; resource- Transparent2020.pdf 25 As You Sow (2020) Waste static/59a706d4f5e2319b70240ef9/t/5ee8f4fd2822595d488 bd369/1592325399006/WasteAndOpportunity_2020_Report_FIN5.pdf 面向ESG数据和分析服务提供方的总结与指南 60 26 World Economic Forum, Ellen MacArthur Foundation, and McKinsey newplasticseconomy/publications/report-2016 27 Ellen MacArthur Foundation (n.d.) 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Can ESG Investment Strategies Outperform?; investing-research- report.html 33 HSBC (2020) ESG stocks did best in COVID-19 slump; corona-slump 34 Accenture, United Nations Global Compact (2019) The Decade to Deliver A Call to Business Action; d306pr3pise04h.cloudfront. net/docs/publications%2F2019-UNGC-Accenture-CEO-Study.pdf 35 Accenture, United Nations Global Compact (2019) The Decade to Deliver A Call to Business Action; d306pr3pise04h.cloudfront. net/docs/publications%2F2019-UNGC-Accenture-CEO-Study.pdf 36 World Bank Group (2019) An Investment Framework for Nutrition Reaching the Global Targets for Stunting, Anemia, Breastfeeding, and Wasting; documents1.worldbank/ curated/en/758331475269503930/pdf/108645-v2-PUBLIC-Investment- Framework-for-Nutrition.pdf 37 Unilever (2020) Consumer and Sustainability; sustainability/#:text=In%202018%2C%20our%20 28%20 Sustainable,rate%20of%20 growth%20at%20Unilever 38 Truevaluemetrics (2016) The Significance of ESG Ratings for Socially Responsible Investment Decisions; truevaluemetrics/DBpdfs/ImpactInvesting/The-Significance-of- ESG-Ratings-for-Soci.pdf 39 SASB (2020) Promoting Clarity and Compatibility in the Sustainability Landscape; sasb/blog/promoting- clarity-and-compatibility-in-the-sustainability-landscape-gri-and-sasb- announce-collaboration/ 40 EU Technical Expert Group on Sustainable Finance (2020) Taxonomy: Final Report of the Technical Expert Group on Sustainable Finance; ec.europa.eu/info/sites/info/files/business_economy_ euro/banking_and_finance/documents/200309-sustainable-finance- teg-final-report-taxonomy_en.pdf 41 中国人民银行 (2019) 中国绿色金融发展报告 (2018) 摘要 EB/OL. 94b3ae1aef76dd7b13.pdf 42 中国人民银行等七部委 (2016) 七部委发布关于构建绿色金融体系的指导 意见 EB/OL. htm 43 国际环保在线 (2018) 上市公司 ESG 信息披露的现状、问题及政策建议 EB/OL. huanbao- 44 SEC (2020) Recommendation of the SEC Investor Advisory Committee Relating to ESG Disclosure; sec.gov/spotlight/ investor-advisory-committee-2012/esg-disclosure.pdf 45 Virginia Harper Ho (2020) Why the US Is Lagging on ESG Disclosure Reform; clsbluesky.law.columbia. edu/2020/06/02/why-the-u-s-is-lagging-on-esg-disclosure-reform/ 46 ETFGI (2019)ETFGI reports Assets invested in Environmental, Social, and Governance (ESG) ETFs and ETPs listed globally reaches a record US$25 Bn at the end of January 2019; releases/2019/02/etfgi-reports-assets-invested-environmental-social- and-governance-esg 47 Morningstar (2020) The Number of Funds Considering ESG Explodes in 2019; number-of-funds-considering-esg- explodes-in-2019 48 The Economist (2019) Climate change has made ESG a force in investing; economics/2019/12/07/climate-change-has-made-esg-a-force-in- investing 49 Bradford, H. (2020) ESG data market poised to hit $1 billion in 2021 report, Pension data-market-poised-hit-1-billion-2021-report 50 Bradford, H. (2020) ESG data market poised to hit $1 billion in 2021 report, Pension data-market-poised-hit-1-billion-2021-report 51 中国证券投资基金业协会 (2020) 中国基金业 ESG 投资专题调查 61 面向ESG数据和分析服务提供方的总结与指南 报告（2019）EB/OL. release/news_release_from_authorities/hyxhfb/202005/ P020200511496352679242.pdf 52 United Nations Global Compact (2020) Were shaping a sustainable future. You need to be part of; unglobalcompact/participation#:text=12%2C000%2B%20 signatories%20 in%20over%20160,nearly%20every%20sector%20 and%20size 53 Global Reporting Initiative (2020) GRI and Sustainability Reporting; globalreporting/information/sustainability-reporting/ Pages/gri-standards.aspx 54 Carbon Disclosure Project (2020) CDP Media Factsheet; 6fefcbb86e61af1b2fc4- files/files/000/003/419/original/CDP-Media-Factsheet.pdf 55 Principles for Responsible Investment (n.d.) About PRI; unpri/pri/about-the-pri#:text=In%20early%202005%2C%20 the%20then,the%20Principles%20for%20Responsible%20 Investment. d306 docs/publications%2F2019- UNGC-Accenture-CEO-Study.pdf 57 MSCI (2020) ESG Ratings; 58 Poh, J. (2019) Conflicting ESG ratings are confusing sustainable investors, Bloomberg; articles/2019-12-11/conflicting-esg-ratings-are-confusing-sustainable- investors 59 CDP (2020) CDP Media Factsheet; 6fefcbb86e61af1b2fc4- c70d8ea comfy/cms/files/ files/000/003/419/original/CDP-MediaFactsheet.pdf 60 Science Based Targets (n.d.) Meet the companies already setting their emissions reduction target in line with climate science; sciencebasedtargets/companies-taking-action/ 61 Solactive (2019) Beyond Plastic Waste; beyond-plastic-waste/ 62 S documents/ratings/research/consumer-goods-key-sustainability- factors-for-esg- evaluations-22072020.pdf 63Plastics Europe (2019) Plastics The Facts 2019; plasticseurope/application/files/9715/7129/9584/FINAL_web_ version_Plastics_the_facts2019_14102019.pdf 64 Schroders (2018) Plastics Phase-Out: Exposure through the value chain; insights/2018/pdf/plastics_phaseout_exposure_ through_the_value_ chain.pdf 65Plastics Europe (2019) Plastics The Facts 2019; plasticseurope/application/files/9715/7129/9584/FINAL_web_ version_Plastics_the_facts2019_14102019.pdf 66 UNEP (2014) Valuing Plastic The Business Case for Measuring, Managing and Disclosing Plastic Use in the Consumer Goods Industry; wedocs.unep/ bitstream/handle/20.500.11822/9238/- Valuing%20 plastic%3a%20the%20business%20case%20 for%20measuring%2c%20managing%20and%20disclosing%20 plastic%20use%20in%20the%20consumer%20 goods%20industry- 2014Valuing%20plasticsF.pdf?sequence=8 Product/ 68 Plastics Europe (2019) Plastics The Facts 2019; plasticseurope/application/files/9715/7129/9584/FINAL_web_ version_Plastics_the_facts2019_14102019.pdf 69 Ellen MacArthur Foundation, New Plastics Economy (2017) The New Plastics Economy Catalyzing Action; newplasticseconomy/assets/doc/New-Plastics-Economy_ Catalysing-Action_13-1-17.pdf 70 Greenhouse Gas Protocol (2020) Official Website: ghgprotocol/ 71 . 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WWF, Gland, Switzerland. lp.panda/plastic-pollution-report 73 GRI (2016) GRI 301: Materials 2016; globalreporting. org/standards/gri-standards-download-center/ 74 GRI (2020) GRI 306: Waste 2020; globalreporting/ standards/gri-standards-download-center/ 75 SASB (2018) Materiality Map; materiality.sasb/ 76 Ellen MacArthur Foundation (2015) Circularity Indicators An Approach to Measuring Circularity; ellenmacarthurfoundation/assets/downloads/insight/Circularity- Indicators_Project-Overview_May2015.pdf 77 WWF ReSource Plastic (2020) Transparent 2020 Mapping corporate action on plastic waste; resource- Transparent2020.pdf 面向ESG数据和分析服务提供方的总结与指南 62 78 World Economic Forum (2020) Toward Common Metrics and Consistent Reporting of Sustainable Value Creation; 3. weforum/docs/WEF_IBC_ESG_Metrics_ Discussion_Paper.pdf 79 UNGC (2018) Integrating the SDGs into Corporate Reporting: A Practical Guide; unglobalcompact/library/5628 80 UNGC (2017) Business reporting on SDGs: An Analysis of the Goals and Targets; globalreporting/resourcelibrary/GRI_ UNGC_Business-Reporting-on-SDGs_Analysis-of-Goals-and-Targets.pdf 81 European Bioplastics (2018) Fact Sheet: What are bioplastics?; docs.european-bioplastics/publications/fs/ EuBP_FS_What_are_ bioplastics.pdf 82 UNEP (2014) Valuing Plastic The Business Case for Measuring, Managing and Disclosing Plastic Use in the Consumer Goods Industry; wedocs.unep/bitstream/ handle/20.500.11822/9238/- Valuing%20plastic%3a%20 the%20business%20case%20 for%20measuring%2c%20 managing%20and%20disclosing%20 plastic%20 use%20 in%20the%20consumer%20goods%20 industry2014Valuing%20plasticsF.pd