Techstyle社会影响力手册 ── 时装和食品的策略及评估工具

由於消费者的意识提高,相应的法规亦日趋严谨,促使环境、社会及管治準则(Environmental, Social and Governance,简称ESG)被广泛采用。新冠肺炎也扮演著重要的角色,促进公司把ESG倡议整合到业务策略中。

我们很高兴发佈《Techstyle社会影响力手册》。此报告是为时装及食品行业而设的入门指南,帮助初企和企业建立ESG目标、制定策略和评估影响力。此外,我们也为投资者提供意见,让他们能有效地评估和传递组合公司的影响力表现。报告介绍了主要的评估工具、资源和影响力投资者,帮助您开展影响力评估的工作。

完整报告及浏览主要影响力投资者名单

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评估及传递社会影响力表现的3个主要步骤

本报告分享了3个步骤,去帮助你制定影响力策略、评估和传递相关表现:

图一:评估和传递影响力表现的3个主要步骤

1. 定义影响力策略:公司的目标影响力领域是甚麽?

公司可透过辨识目标影响力领域,帮助他们寻找公司的宗旨,以用作建立变革理论;这也有助公司把影响力目标与营商模式相互结合。而他们收集所得数据,亦能帮助公司评估影响力和改善服务质素。

投资者该以定义明确的可持续投资理论为基础,展开ESG影响力评核工作,之後便可进行尽职审查。另外,思考如何支持和协助公司利用决策、避险、影响力最大化时收集到的数据,推动公司实践影响力目标,是投资者的另一重要考量。

图二:一系列环境、社会及管治準则中,公司可关注的可持续影响力领域

2. 评估影响力表现:如何评估?

了解为何要评估ESG、向谁汇报ESG成果 —— 这都是公司刚开始评估影响力时该考虑的因素。这有助公司深度分析持份者的需要、辨别合适评核指标,以及透过影响力评估过程监察ESG倡议的成果。

坊间有众多不同的评估工具,因此公司需要釐清需要评估的业务範围;他们应该选择最适合公司营商模式和目标的工具。

图叁:评估工具一览

这叁个工具在众多準则中突围而出,特别适合techstyle初企及企业用作订立及评估影响力策略:一)共益企业(B Corporation)、二)联合国可持续发展目标(UNSDG)对照模式,及叁)生命週期评估(LCA)。本报告透过剖释其主要影响力、应用流程和案例,比较这叁个影响力评核工具的区别。

3. 传递影响力表现:如何分享?

顾客对可持续发展的意识日渐提升,推进品牌传递其可持续策略和倡议。特别是已经上市的大型品牌,他们通常公开汇报ESG项目的工作进度,以回应投资者和顾客的审查需求。对中小企而言,财政通常是推动其影响力目标的主要因素,希望藉此吸引影响力投资者的资金,或者与其他品牌合作的试点计划。

图四:向世界传递可持续发展的主要範畴

公司可以透过4个主要方法,向顾客和夥伴传递他们的影响力:影响力评估、产品研发、消费者参与和跨界别夥伴合作。本报告透过多个可持续品牌的案例描述这个概念,当中包括:Allbirds、Ben & Jerry’s、Patagonia、PepsiCo和Bain Capital Double Impact。

我们在附件中罗列了多个影响力评估工具、资源和影响力投资者。

如果你想了解更多关於本报告的内容,请下载完整的《Techstyle社会影响力手册》。

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