Techstyle社會影響力手冊 ── 時裝和食品的策略及評估工具

 

由於消費者的意識提高,相應的法規亦日趨嚴謹,促使環境、社會及管治準則(Environmental, Social and Governance,簡稱ESG)被廣泛採用。新冠肺炎也扮演著重要的角色,促進公司把ESG倡議整合到業務策略中。

我們很高興發佈《Techstyle社會影響力手冊》。此報告是為時裝及食品行業而設的入門指南,幫助初企和企業建立ESG目標、制定策略和評估影響力。此外,我們也為投資者提供意見,讓他們能有效地評估和傳遞組合公司的影響力表現。報告介紹了主要的評估工具、資源和影響力投資者,幫助您開展影響力評估的工作。

 

完整報告及瀏覽主要影響力投資者名單

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評估及傳遞社會影響力表現的3個主要步驟

本報告分享了3個步驟,去幫助你制定影響力策略、評估和傳遞相關表現:

圖一:評估和傳遞影響力表現的3個主要步驟

1. 定義影響力策略:公司的目標影響力領域是甚麼?

公司可透過辨識目標影響力領域,幫助他們尋找公司的宗旨,以用作建立變革理論;這也有助公司把影響力目標與營商模式相互結合。而他們收集所得數據,亦能幫助公司評估影響力和改善服務質素。

投資者該以定義明確的可持續投資理論為基礎,展開ESG影響力評核工作,之後便可進行盡職審查。另外,思考如何支持和協助公司利用決策、避險、影響力最大化時收集到的數據,推動公司實踐影響力目標,是投資者的另一重要考量。

圖二:一系列環境、社會及管治準則中,公司可關注的可持續影響力領域

2. 評估影響力表現:如何評估?

了解為何要評估ESG、向誰匯報ESG成果 —— 這都是公司剛開始評估影響力時該考慮的因素。這有助公司深度分析持份者的需要、辨別合適評核指標,以及透過影響力評估過程監察ESG倡議的成果。

坊間有眾多不同的評估工具,因此公司需要釐清需要評估的業務範圍;他們應該選擇最適合公司營商模式和目標的工具。

圖三:評估工具一覽

這三個工具在眾多準則中突圍而出,特別適合techstyle初企及企業用作訂立及評估影響力策略:一)共益企業(B Corporation)、二)聯合國可持續發展目標(UNSDG)對照模式,及三)生命週期評估(LCA)。本報告透過剖釋其主要影響力、應用流程和案例,比較這三個影響力評核工具的區別。

3. 傳遞影響力表現:如何分享?

顧客對可持續發展的意識日漸提升,推進品牌傳遞其可持續策略和倡議。特別是已經上市的大型品牌,他們通常公開匯報ESG項目的工作進度,以回應投資者和顧客的審查需求。對中小企而言,財政通常是推動其影響力目標的主要因素,希望藉此吸引影響力投資者的資金,或者與其他品牌合作的試點計劃。

圖四:向世界傳遞可持續發展的主要範疇

 

公司可以透過4個主要方法,向顧客和夥伴傳遞他們的影響力:影響力評估、產品研發、消費者參與和跨界別夥伴合作。本報告透過多個可持續品牌的案例描述這個概念,當中包括:Allbirds、Ben & Jerry’s、Patagonia、PepsiCo和Bain Capital Double Impact。

我們在附件中羅列了多個影響力評估工具、資源和影響力投資者。

如果你想了解更多關於本報告的內容,請下載完整的《Techstyle社會影響力手冊》。

 

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