企業揭露生物多樣性相關資訊之現況研究—以入圍道瓊永續指數（DJSI）的台灣企業為例

Abstract

隨著2022年底聯合國《生物多樣性公約》（Convention on Biological Diversity） 第15屆締約方大會（CDB COP15，亦稱聯合國生物多樣性大會）所通過的「昆明—蒙特婁全球生物多樣性框架」（Kunming-Montreal Global Biodiversity Framework, GBF）問世，生物多樣性議題已變得與氣候變遷議題同等重要，奠定未來國際上必須處理的重大環境議題將會是「氣候變遷」與「生物多樣性」雙軌並行之趨勢。

企業作為自然資源的依賴者與影響者（商業行為具外部性），理當脫離不了相關責任；職是之故，本研究將聚焦討論目前台灣企業的生物多樣性相關行動，期望透過企業的生物多樣性相關資訊揭露來瞭解其對於生物多樣性議題之想法、態度與作為。為瞭解企業生物多樣性資訊揭露狀態，本研究選取2022年入圍道瓊永續指數（Dow Jones Sustainability Indices, DJSI）的台灣標竿企業作為主要研究樣本，並採用兩種途徑來為企業的生物多樣性資訊揭露狀態評分。首先將使用DJSI開發的「企業永續發展評估」（Corporate Sustainability Assessment, CSA）法以分析企業相關資訊揭露程度，接著利用「目標」（Goal）、「承諾」（Commitment）、「策略」（Strategy）、「指標」（Indicator）四個評分項目檢視CSA涵蓋範圍以外企業其他額外的生物多樣性保育行動是否能通過可靠度驗證，所通過的評分項目越多，代表該行動越具備可靠的實質保育效果 。此兩大評估途徑將協助企業、外部大眾與利益關係人識別何謂有效之資訊揭露，同時鼓勵企業更主動積極地管理與其直接營運（direct operations）活動相關之生物多樣性影響，使其發展經濟活動的同時，亦帶來「自然正成長」（Nature Positive）。

企業欲投入生物多樣性保育主要有兩個管道，其一是管理因其營運活動所產生之生物多樣性風險與影響，另一管道為發展與其營運活動無直接關聯的其他額外（additional）的生物多樣性保育行動。研究發現，目前較少企業管理與其營運活動相關之生物多樣性風險與影響，雖然如此，但大多數企業已具備相當之保育意識，並且主動投入多元的生物多樣性保育行動。至於行動成效，從案例中可看出部分企業尚不清楚如何判別整個計畫是否具實質效益，亦或未將行動目標、作法與成果完整敘明，因此本研究也提供改善方法與建議，期盼協助企業優化相關資訊揭露品質。此外，本研究亦強調，進行生物多樣性保育應有其優先順序，建議企業優先處理自身營運活動相關之生物多樣性議題，接著才輔以進行其他額外之生物多樣性保育行動，以善盡企業社會責任、完善整體生態保育藍圖。

目前研究企業之於生物多樣性相關資訊揭露的文獻並不多，盼此研究能做出初步貢獻之餘，尚能拋磚引玉，吸引更多學者、企業、實務工作者對此主題之重視，並肩提升資訊揭露品質、接軌國際倡議與行動，加速實現生物多樣性永續發展目標。

With the adoption of the "Kunming-Montreal Global Biodiversity Framework" (GBF) by the United Nations Biodiversity Conference (COP15) in late 2022, biodiversity issues have become as important as those of climate change. This trend highlights the major environmental issue that must be addressed internationally in the future will be the dual-track approach of "climate change" and "biodiversity."

Enterprises, as both dependents on and influencers of nature, should be held accountable for their business externalities and bound by their environmental responsibilities. This study thus focuses on the current biodiversity-related actions of Taiwanese companies, aiming to comprehend their thoughts, attitudes, and performances concerning biodiversity issues through information disclosure. In order to gauge the extent of corporate biodiversity-related information disclosure, this study selects benchmark companies in Taiwan that were incorporated into the Dow Jones Sustainability Indices (DJSI) in 2022 as samples. Two assessment tools are then employed to evaluate their performances in corporate biodiversity-related information disclosure.

Firstly, the Corporate Sustainability Assessment (CSA) method developed by the DJSI will be used to evaluate the degree of corporate biodiversity-related information disclosure. Subsequently, the four scoring criteria – Goal, Commitment, Strategy, and Indicator – will be employed to determine whether additional biodiversity conservation actions beyond the scope of the CSA can pass the reliability test. The more scoring criteria are met, the more reliable the actual conservation effects of the action are likely to be. These two assessment tools serve to assist companies, the general public, and stakeholders in identifying effective information disclosure practices, thereby encouraging companies to proactively manage biodiversity risks and impacts linked to their direct operations. This enables them to attain "Nature Positive" outcomes while pursuing business prosperity.

Companies have two primary approaches to engage in biodiversity conservation. One is managing the biodiversity risks and impacts arising directly from their operations. The other involves developing additional biodiversity conservation initiatives that aren't directly related to their operations. The study found that while few companies manage the biodiversity risks and impacts associated with their direct operations, most are aware of the importance of conservation and have implemented a wide range of additional biodiversity conservation initiatives. In terms of the effectiveness of these initiatives, it's evident from cases that some enterprises struggle to determine their effectiveness or neglect to provide comprehensive conservation plans, such as outlining objectives, strategies, and results. Therefore, this study also offers methods and recommendations to help enterprises enhance the quality of their information disclosure. Furthermore, to fulfill their corporate social responsibilities and enhance the overall ecological conservation framework, the study suggests that enterprises prioritize biodiversity risks and impacts related to their direct operations before implementing additional biodiversity conservation initiatives.

Currently, there is limited literature concerning the disclosure of biodiversity-related information by companies. Thus, this study aims not only to make an initial contribution but also to attract more scholars, enterprises, and practitioners to pay greater attention to this topic. By collectively enhancing the quality of relevant information disclosure and aligning with international initiatives and actions, we can accelerate the achievement of sustainable development goals pertaining to biodiversity.