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一个黄金机会:企业可持续发展报告作为解决与自然有关的风险的关键杆
Beatrice Crona1,2, Stephen Polasky3, Giorgio Parlato4
1Stockholm Resilience Centre, Stockholm University, Albanovägen 28, 114 19, Stockholm, Sweden. beatrice.crona@su.se.
Ambio
|March 15, 2026
概括
目前的企业可持续发展报告不足,因为它专注于企业层面的风险,忽视了累积的环境影响. 优先考虑强制性披露和开放式存储库可以提高企业的问责制并减轻系统性风险.
科学领域:
- 环境科学 环境科学
- 企业的社会责任 企业的社会责任
- 可持续性科学 可持续性科学
背景情况:
- 目前的企业可持续性报告不充分地解决了环境风险,因为它侧重于企业层面的影响,而不是对气候和自然的累积影响.
- 现有的报告框架受到批评,因为它给公司带来了巨大的行政负担.
- 企业报告是影响企业实践实现可持续发展的关键机制.
研究的目的:
- 在企业可持续发展报告中确定优先级的强制性环境披露.
- 倡导开发一个开放的环境数据公开存储库.
- 增强投资者,监管机构和公共机构评估环境压力和企业责任的能力.
主要方法:
- 分析主要的企业可持续性报告要求.
- 确定关键的环境披露,对于评估系统风险至关重要.
- 关于开放访问数据库模型的建议.
主要成果:
- 目前的报告框架不足以应对系统性环境风险.
- 对强制性披露的精细方法可以减少行政负担并提高数据质量.
- 一个开放式存储库将大大提高透明度和问责制.
结论:
- 可持续性科学可以通过优先考虑重要的环境披露来完善和改善企业报告.
- 实施开放式存储库对于将资本与可持续发展目标保持一致至关重要.
- 与金融数据一样严格对待环境数据对于减轻系统性环境风险至关重要.
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