{"id":24509,"date":"2023-10-30T19:23:15","date_gmt":"2023-10-30T11:23:15","guid":{"rendered":"https:\/\/www.xiazhi.co\/?p=24509"},"modified":"2023-10-30T19:23:15","modified_gmt":"2023-10-30T11:23:15","slug":"%e5%ae%9e%e6%96%bd-esg-%e6%88%98%e7%95%a5%e7%9a%845%e4%b8%aa%e7%9b%b2%e7%82%b9","status":"publish","type":"post","link":"https:\/\/www.xiazhi.co\/en\/%e5%ae%9e%e6%96%bd-esg-%e6%88%98%e7%95%a5%e7%9a%845%e4%b8%aa%e7%9b%b2%e7%82%b9\/","title":{"rendered":"\u5b9e\u65bd ESG \u6218\u7565\u76845\u4e2a\u76f2\u70b9"},"content":{"rendered":"<p>ESG\u6218\u7565\u4e0d\u4ec5\u4ec5\u662f\u62a5\u544a\u3002\u786e\u4fdd\u60a8\u5df2\u7ecf\u8986\u76d6\u4e86\u6240\u6709\u57fa\u7840\uff0c\u8fd9\u5bf9\u73af\u5883\u548c\u5e95\u7ebf\u90fd\u6709\u5e2e\u52a9\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"767\" height=\"432\" src=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/10\/image.png\" alt=\"\" class=\"wp-image-24510\" srcset=\"https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/10\/image.png 767w, https:\/\/static.xiazhi.co\/wp-content\/uploads\/2023\/10\/image-200x113.png 200w\" sizes=\"(max-width: 767px) 100vw, 767px\" \/><\/figure>\n\n\n\n<p>\u968f\u7740\u65b0\u7684\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406 \uff08ESG\uff09 \u6cd5\u89c4\u5728\u5168\u7403\u8303\u56f4\u5185\u5f62\u6210\uff0c\u4f01\u4e1a\u9700\u8981\u786e\u4fdd\u5176\u53ef\u6301\u7eed\u53d1\u5c55\u653f\u7b56\u548c\u52aa\u529b\u7b26\u5408\u8981\u6c42\u3002\u5373\u4f7f\u60a8\u8ba4\u4e3a\u81ea\u5df1\u5df2\u7ecf\u6db5\u76d6\u4e86 ESG \u5408\u89c4\u6027\uff0c\u66f4<a href=\"https:\/\/www.salesforce.com\/blog\/esg-reporting\/?d=cta-body-promo-249\" target=\"_blank\" rel=\"noreferrer noopener\">\u5168\u9762\u5730\u4e86\u89e3<\/a>\u60a8\u7684\u5de5\u4f5c\u4e5f\u53ef\u4ee5\u5e2e\u52a9\u60a8\u5728\u6cd5\u89c4\u548c\u5229\u76ca\u76f8\u5173\u8005\u671f\u671b\u53d1\u751f\u53d8\u5316\u65f6\u4fdd\u6301\u654f\u6377\u6027\u3002<\/p>\n\n\n\n<p>\u7279\u522b\u662f\u968f\u7740\u8d8a\u6765\u8d8a\u591a\u7684\u6cd5\u89c4\u8981\u6c42\u4ece\u81ea\u613f\u62a5\u544a\u8f6c\u5411\u7531\u7b2c\u4e09\u65b9\u5ba1\u8ba1\u7684\u5fc5\u8981\u62ab\u9732\uff0c\u73b0\u5728\u662f\u5ba1\u67e5\u60a8\u7684 ESG \u5408\u89c4\u8ba1\u5212\u7684\u6700\u4f73\u65f6\u673a\uff1a\u60a8\u7684\u62a5\u544a\u5de5\u5177\u3001\u6d41\u7a0b\u3001\u653f\u7b56\uff0c\u5c24\u5176\u662f\u51cf\u6392\u6218\u7565\u3002<\/p>\n\n\n\n<p>\u6b27\u76df\u7684<a href=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20221107IPR49611\/sustainable-economy-parliament-adopts-new-reporting-rules-for-multinationals\" title=\"\">\u300a\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u6307\u4ee4\u300b\uff08CSRD\uff09<\/a>\u3001\u7f8e\u56fd<a href=\"https:\/\/www.washingtonpost.com\/business\/2022\/03\/15\/sec-climate-emissions-rule\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u8bc1\u5238\u4ea4\u6613\u59d4\u5458\u4f1a\uff08SEC\uff09\u5373\u5c06\u51fa\u53f0\u7684\u6c14\u5019\u62ab\u9732<\/a>\u8981\u6c42\uff0c\u4ee5\u53ca<a href=\"https:\/\/www.iasplus.com\/en\/resources\/ifrsf\/issb\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u9645\u53ef\u6301\u7eed\u53d1\u5c55\u51c6\u5219\u7406\u4e8b\u4f1a<\/a>\uff08ISSB\uff09\u5373\u5c06\u51fa\u53f0\u7684\u6807\u51c6\u90fd\u8868\u660e\uff0c\u5404\u79cd\u89c4\u6a21\u7684\u4f01\u4e1a\u90fd\u9700\u8981\u786e\u4fdd\u5176\u653f\u7b56\u5177\u6709\u5b9e\u8d28\u6027\uff0c\u5e76\u5728\u6574\u4e2a\u4f01\u4e1a\u4e2d\u6574\u5408\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u6f02\u7eff\u3002<\/p>\n\n\n\n<p>\u60a8\u662f\u5426\u5236\u5b9a\u4e86<a href=\"https:\/\/www.salesforce.com\/resources\/customer-stories\/the-business-case-for-esg-strategy\/\" target=\"_blank\" rel=\"noreferrer noopener\">ESG\u6218\u7565<\/a>\uff1f\u4ee5\u4e0b\u662f\u60a8\u53ef\u80fd\u5ffd\u7565\u7684\u4e94\u4e2a\u5e38\u89c1\u76f2\u70b9\uff1a<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-assuming-your-company-is-exempt-from-foreign-regulations\">1. \u5047\u8bbe\u60a8\u7684\u516c\u53f8\u4e0d\u53d7\u5916\u56fd\u6cd5\u89c4\u7684\u7ea6\u675f<\/h2>\n\n\n\n<p>\u6211\u4eec\u751f\u6d3b\u5728\u4e00\u4e2a\u5168\u7403\u7ecf\u6d4e\u4e2d\u3002\u8fd9\u610f\u5473\u7740\u5927\u591a\u6570<a href=\"https:\/\/www.salesforce.com\/blog\/sustainability-reporting\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u76d1\u7ba1\u653f\u7b56<\/a>\u5c06\u4ea7\u751f\u5168\u7403\u5f71\u54cd\u3002<\/p>\n\n\n\n<p>CSRD\u53ef\u80fd\u662f\u4e00\u9879\u6b27\u6d32\u6cd5\u89c4\uff0c\u4f46\u5176\u5f71\u54cd\u8fdc\u8fdc\u8d85\u51fa\u4e86\u6b27\u6d32\u8fb9\u754c\u3002\u8bb8\u591a\u5728\u5168\u7403\u8303\u56f4\u5185\u8fd0\u8425\u7684\u516c\u53f8\u5c06\u53d7\u5230\u5f71\u54cd\uff0c\u65e0\u8bba\u5b83\u4eec\u662f\u5426\u4f4d\u4e8e\u6b27\u6d32\u3002CSRD\u5c06\u5f71\u54cd\u5728\u6b27\u76df\u8bbe\u6709\u5b50\u516c\u53f8\u7684\u8de8\u56fd\u7ec4\u7ec7\u3002\u5373\u4f7f\u60a8\u7684\u7ec4\u7ec7\u5b8c\u5168\u4f4d\u4e8e\u7f8e\u56fd\uff0c\u60a8\u7684\u4ef7\u503c\u94fe\u6210\u5458\u4e5f\u53ef\u80fd\u5728\u7f8e\u56fd\u5883\u5916\uff0c\u5e76\u53d7\u8fd9\u4e9b\u6cd5\u89c4\u7684\u7ea6\u675f\u3002<\/p>\n\n\n\n<p>\u5e95\u7ebf\uff1a\u65e0\u8bba\u5982\u4f55\uff0c\u60a8\u7684\u516c\u53f8\u53ef\u80fd\u4f1a\u53d7\u5230\u8fd9\u4e9b\u6cd5\u89c4\u7684\u5f71\u54cd\u3002<\/p>\n\n\n\n<p>\u56e0\u6b64\uff0c\u5c3d\u7ba1\u60a8\u53ef\u80fd\u6ca1\u6709\u88ab\u76f4\u63a5\u8981\u6c42\u9075\u5b88\u8be5\u6cd5\u89c4\uff0c\u4f46\u60a8\u4ecd\u7136\u9700\u8981<a href=\"https:\/\/www.lakesidesoftware.com\/what-it-leaders-need-to-know-about-the-eus-new-corporate-sustainability-reporting-directive-csrd\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u63d0\u4f9b\u8db3\u591f\u7684\u62a5\u544a<\/a>\uff0c\u4ee5\u786e\u4fdd\u60a8\u6ee1\u8db3\u4f9b\u5e94\u94fe\u5408\u4f5c\u4f19\u4f34\u6240\u9700\u7684\u4e25\u683c\u8981\u6c42\uff08\u4ee5\u4fbf\u4ed6\u4eec\u80fd\u591f\u6ee1\u8db3\u5176\u76d1\u7ba1\u5408\u89c4\u8981\u6c42\uff09\u3002<\/p>\n\n\n\n<p>\u800c\u4e14\uff0c\u5373\u4f7f\u60a8\u7684\u7ec4\u7ec7\u4eca\u5929\u4e0d\u9700\u8981\u62c5\u5fc3\u8fd9\u4e9b\u6cd5\u89c4\uff0c\u4ece 2028 \u5e74\u5f00\u59cb\uff0c\u4efb\u4f55<a href=\"https:\/\/www.brightest.io\/csrd-corporate-sustainability-reporting-directive\" target=\"_blank\" rel=\"noreferrer noopener\">\u8d85\u8fc7\u4e00\u5b9a\u89c4\u6a21<\/a>\u7684\u975e\u6b27\u76df\u516c\u53f8\u90fd\u5c06\u5c5e\u4e8e CSRD \u7684\u8303\u56f4\uff0c\u65e0\u8bba\u5b83\u4eec\u662f\u5426\u5728\u6b27\u6d32\u62e5\u6709\u76f4\u63a5\u5b9e\u4f53\u3002<\/p>\n\n\n\n<p>\u8fd9\u53ef\u80fd\u770b\u8d77\u6765\u4ee4\u4eba\u751f\u754f\uff0c\u4f46\u8fd9\u79cd\u900f\u660e\u5ea6\u53ef\u4ee5\u5e2e\u52a9\u60a8\u7684\u4e1a\u52a1\u589e\u957f\u3002\u4f18\u5148\u8003\u8651\u6539\u5584ESG\u6307\u6807\u5e76\u79ef\u6781\u52aa\u529b\u6539\u5584\u5176\u6307\u6807\u7684\u4f01\u4e1a\u662f\u66f4\u6709\u4ef7\u503c\u7684\u5408\u4f5c\u4f19\u4f34\u3001\u751f\u4ea7\u8005\u548c\u5168\u7403\u516c\u6c11\u3002<\/p>\n\n\n\n<p>\u6216\u8005\u6362\u53e5\u8bdd\u8bf4\uff0c\u5982\u679c\u6240\u6709\uff08\u6216\u5927\u591a\u6570\uff09\u516c\u53f8\u90fd\u62a5\u544a\u5176ESG\u6307\u6807\uff0c\u5229\u76ca\u76f8\u5173\u8005\u5c06\u66f4\u5bb9\u6613\u5c06\u4e00\u4e2a\u7ec4\u7ec7\u4e0e\u53e6\u4e00\u4e2a\u7ec4\u7ec7\u8fdb\u884c\u6bd4\u8f83\u3002\u8fd9\u4f7f\u5f97\u60a8\u7684 ESG \u7ed3\u679c\u6210\u4e3a\u60a8\u7684\u516c\u53f8\u5728\u5168\u7403\u5e02\u573a\u4e0a\u7ade\u4e89\u548c\u6210\u529f\u7684\u91cd\u8981\u56e0\u7d20\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-not-having-an-esg-strategy-beyond-reporting\">2. \u9664\u4e86\u62a5\u544a\u4e4b\u5916\uff0c\u6ca1\u6709ESG\u6218\u7565<\/h2>\n\n\n\n<p>\u867d\u7136ESG\u62a5\u544a\u81f3\u5173\u91cd\u8981\uff0c\u4f46\u8fd9\u53ea\u662f\u5f00\u59cb\uff0c\u800c\u4e0d\u662f\u7ed3\u675f\u3002\u6211\u4eec\u6b63\u5728\u8fdb\u5165\u4e00\u4e2a\u5168\u7403\u9636\u6bb5\uff0c\u9700\u8981\u8fdb\u4e00\u6b65\u53d1\u5c55\u4e3a\u6709\u6548\u7684\u6218\u7565\u6027\u51cf\u6392\u8ba1\u5212\u3002\u8fd9\u4e0d\u662f\u4e00\u4ef6\u5bb9\u6613\u7684\u4e8b\uff0c\u6d89\u53ca\u5bf9\u4f9b\u5e94\u94fe\u3001\u4ea7\u54c1\u548c\u5ba2\u6237\u53c2\u4e0e\u7b56\u7565\u7684\u975e\u5e38\u56f0\u96be\u7684\u91cd\u5927\u4fee\u6539\u3002<\/p>\n\n\n\n<p>\u5982\u679c\u4f60\u7684ESG\u62a5\u544a\u7ed9\u4f60\u4e00\u4e2a\u5e73\u5eb8\u6216\u7cdf\u7cd5\u7684\u57fa\u7ebf\uff0c\u4f60\u5230\u5e95\u5728\u505a\u4e9b\u4ec0\u4e48\u6765<a href=\"https:\/\/trailhead.salesforce.com\/content\/learn\/trails\/create-a-sustainable-future\" target=\"_blank\" rel=\"noreferrer noopener\">\u63d0\u9ad8\u4f60\u7684\u7ec4\u7ec7\u7684\u5f71\u54cd\u529b<\/a>\uff1f<\/p>\n\n\n\n<p>\u73af\u5883\u5de5\u7a0b\u5e08\u548c\u5021\u5bfc\u8005\u6709\u4e00\u4e2a\u957f\u671f\u786e\u7acb\u7684\u6218\u7565\u53e3\u53f7\uff0c\u5373\u5148\u51cf\u5c11\uff0c\u7136\u540e\u56de\u6536\uff0c\u7136\u540e\u518d\u5229\u7528\u3002\u90a3\u4e48\uff0c\u5728\u201c\u78b3\u51cf\u6392\u201d\u7684\u4e16\u754c\u91cc\uff0c\u5728\u6218\u7565\u4e0a\uff0c\u4f60\u5c06\u5982\u4f55\u628a\u51cf\u6392\u653e\u5728\u7b2c\u4e00\u4f4d\uff0c\u800c\u4e0d\u662f\u6700\u540e\uff1f<\/p>\n\n\n\n<p>\u5728\u76d1\u7ba1\u62a5\u544a\u9700\u6c42\u4e0e\u66f4\u79ef\u6781\u7684\u51cf\u6392\u548c\u4f9b\u5e94\u94fe\u9002\u5e94\u7b56\u7565\u4e4b\u95f4\u53d6\u5f97\u5e73\u8861\uff0c\u6b63\u662f\u5927\u591a\u6570ESG\u4e13\u4e1a\u4eba\u58eb\u6b63\u5728\u52aa\u529b\u6c9f\u901a\u5e76\u83b7\u5f97\u5185\u90e8\u8d5e\u52a9\u548c\u5021\u5bfc\u7684\u6311\u6218\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-not-prioritizing-indirect-carbon-emissions\">3. \u4e0d\u4f18\u5148\u8003\u8651\u95f4\u63a5\u78b3\u6392\u653e<\/h2>\n\n\n\n<p>\u867d\u7136\u60a8\u7684\u6307\u6807\u53ef\u80fd\u4f1a\u663e\u793a\u60a8\u7684\u76f4\u63a5\u8fd0\u8425\u5f71\u54cd\uff0c\u4f46\u8fd9\u5e76\u4e0d\u603b\u662f\u5168\u8c8c\u3002\u4e00\u4e2a\u7ec4\u7ec7\u7684\u73af\u5883\u8db3\u8ff9\u7684\u6700\u5927\u90e8\u5206\u5f88\u53ef\u80fd\u6765\u81ea\u95f4\u63a5\uff08\u8303\u56f4 3\uff09\u78b3\u6392\u653e\u2014\u2014\u8fd9\u4e9b\u6392\u653e\u5728\u5f88\u5927\u7a0b\u5ea6\u4e0a\u8d85\u51fa\u4e86\u60a8\u7684\u76f4\u63a5\u63a7\u5236\u8303\u56f4\u3002\u8fd9\u662f\u4e00\u4e2a\u4e0d\u5bb9\u5ffd\u89c6\u7684\u6311\u6218\uff0c\u5728ESG\u5408\u89c4\u4e2d\u53d1\u6325\u7740\u91cd\u8981\u4f5c\u7528\u3002<\/p>\n\n\n\n<p>\u8fd9\u91cc\u6709\u5f88\u591a\u53d8\u91cf\u5728\u8d77\u4f5c\u7528\uff0c\u4f8b\u5982\u4e1a\u52a1\u589e\u957f\u3001\u5185\u90e8\u6218\u7565\u7684\u53d8\u5316\u4ee5\u53ca\u4ef7\u503c\u94fe\u4e2d\u7684\u5176\u4ed6\u5229\u76ca\u76f8\u5173\u8005\u3002\u8fd9\u4e9b\u4e0d\u65ad\u6ce2\u52a8\u7684\u56e0\u7d20\u751a\u81f3\u4f1a\u8ba9\u6700\u6ce8\u91cd\u6307\u6807\u7684\u516c\u53f8\u671b\u800c\u5374\u6b65\uff0c\u4f7f\u8303\u56f4 3 \u6392\u653e\u6210\u4e3a\u4e00\u4e2a\u4e0d\u65ad\u53d8\u5316\u7684\u76ee\u6807\u3002<\/p>\n\n\n\n<p>\u6b64\u5916\uff0c\u60a8\u7684\u6e29\u5ba4\u6c14\u4f53\u6392\u653e\u5e76\u4e0d\u662f\u60a8\u9700\u8981\u7ba1\u7406\u7684\u552f\u4e00 ESG \u6307\u6807\u3002\u6cd5\u89c4\uff08\u5305\u62ec<a href=\"https:\/\/www.efrag.org\/lab6\" target=\"_blank\" rel=\"noreferrer noopener\">CSRD<\/a>\uff09\u6b63\u5728\u4e3a\u6570\u767e\u4e2aESG\u6307\u6807\u548cKPI\u7684\u62ab\u9732\u8bbe\u5b9a\u6807\u51c6\uff0c\u5305\u62ec\u6c61\u67d3\u3001\u6c34\u548c\u751f\u6001\u7cfb\u7edf\u7b49\u73af\u5883\u4e3b\u9898\uff0c\u4ee5\u53ca\u52b3\u52a8\u529b\u3001\u5ba2\u6237\u548c\u793e\u533a\u3001\u5546\u4e1a\u884c\u4e3a\u7b49\u793e\u4f1a\u548c\u6cbb\u7406\u95ee\u9898\uff0c\u4ee5\u53ca\u8bb8\u591a\u5176\u4ed6\u95ee\u9898\u3002<\/p>\n\n\n\n<p>\u6b64\u62a5\u544a\u6240\u9700\u7684\u6570\u636e\u6765\u81ea\u7ec4\u7ec7\u7684\u5404\u4e2a\u89d2\u843d\uff0c\u91c7\u7528\u591a\u79cd\u4e0d\u540c\u7684\u683c\u5f0f\u3002\u5c06\u6240\u6709\u8fd9\u4e9b\u6570\u636e\u6574\u5408\u5728\u4e00\u8d77\uff0c\u5c06\u5176\u8f6c\u6362\u4e3a\u53ef\u7528\u7684\u6307\u6807\uff0c\u5e76\u7ba1\u7406\u6240\u6709\u5fc5\u8981\u7684\u53d8\u91cf\u7684\u6700\u4f73\u65b9\u6cd5\u662f\u4f7f\u7528\u4e00\u4e2a\u5f3a\u5927\u7684\u5e73\u53f0\u3002<\/p>\n\n\n\n<p>\u5c06\u6240\u6709\u6570\u636e\u96c6\u4e2d\u5728\u4e00\u4e2a\u5730\u65b9\u8fd8\u53ef\u4ee5\u4f7f\u57fa\u4e8e\u79d1\u5b66\u7684\u76ee\u6807\u4fdd\u6301\u4e00\u81f4\uff0c\u5e76\u5141\u8bb8\u60a8\u6839\u636e\u51c6\u786e\u7684\u6570\u636e\u505a\u51fa\u51b3\u7b56\uff0c\u540c\u65f6\u8ddf\u8e2a\u548c\u7ba1\u7406\u5408\u4f5c\u4f19\u4f34\u7684\u6392\u653e\u3002<\/p>\n\n\n\n<p>\u7ba1\u7406\u57fa\u7ebf\u5c06\u662f\u4e00\u4e2a\u6301\u7eed\u7684\u9879\u76ee\u3002\u7136\u800c\uff0c\u6b63\u786e\u7684\u5e73\u53f0\u53ef\u4ee5\u66f4\u5bb9\u6613\u5730\u57f9\u517b\u4f01\u4e1a\u548c\u6d88\u8d39\u8005\u5173\u7cfb\uff0c\u4ee5\u5b9e\u73b0\u5171\u540c\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u76ee\u6807\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-expecting-your-esg-progress-to-be-linear\">4. \u671f\u671b\u60a8\u7684ESG\u8fdb\u5c55\u662f\u7ebf\u6027\u7684<\/h2>\n\n\n\n<p>\u65e0\u8bba\u60a8\u662f\u5728\u8c08\u8bba\u4ec5\u62a5\u544a\u78b3\u6392\u653e\u91cf\u8fd8\u662f<a href=\"https:\/\/www.salesforce.com\/blog\/esg-communications-industry\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u5b9e\u9645\u5b9e\u73b0\u51c0\u96f6\u6392\u653e<\/a>\uff0c\u9996\u5148\u83b7\u5f97\u553e\u624b\u53ef\u5f97\u7684\u679c\u5b9e\u603b\u662f\u66f4\u5bb9\u6613\u3001\u66f4\u5feb\u6377\u3002\u4f46\u5b9e\u73b0\u51c0\u96f6\u6392\u653e\u7684\u9053\u8def\u5e76\u4e0d\u603b\u662f\u4e00\u6761\u76f4\u7ebf\uff0c\u4e5f\u6ca1\u6709\u4e00\u4e2a\u7b80\u5355\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/p>\n\n\n\n<p>\u4e13\u6ce8\u4e8e\u60a8\u81ea\u8eab\u8fd0\u8425\u7684\u4e3e\u63aa\uff08\u4f8b\u5982\u91c7\u8d2d\u53ef\u518d\u751f\u80fd\u6e90\u3001\u521b\u5efa\u66f4\u9ad8\u6548\u7684\u73b0\u573a\u8fd0\u8425\u4ee5\u53ca\u7528\u4e91\u6280\u672f\u66ff\u6362\u65e7\u7cfb\u7edf\uff09\u65e0\u7591\u6709\u52a9\u4e8e\u51cf\u5c11\u76f4\u63a5\uff08\u8303\u56f4 1 \u548c 2\uff09\u6392\u653e\u3002\u4f46\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u8fd9\u4e9b\u884c\u52a8\u53ea\u662f\u5c06\u6392\u653e\u8f6c\u79fb\u5230\u8303\u56f4 3\uff0c\u8fd9\u5728\u6307\u6807\u4e2d\u662f\u4e0d\u5bb9\u6613\u770b\u5230\u7684\u3002<\/p>\n\n\n\n<p>\u4f8b\u5982\uff0c\u5982\u679c\u60a8\u8fc1\u79fb\u5230\u4e91\u63d0\u4f9b\u5546\uff0c\u60a8\u73b0\u5728\u5df2\u7ecf\u51cf\u5c11\u4e86\u76f4\u63a5\u6392\u653e\uff0c\u4f46\u589e\u52a0\u4e86\u95f4\u63a5\uff08\u8303\u56f4 3\uff09\u6392\u653e\u3002\u4f46\u662f\uff0c\u5982\u679c\u8be5\u4e91\u63d0\u4f9b\u5546\u7684\u6392\u653e\u72b6\u51b5\u6bd4\u60a8\u81ea\u5df1\u7684\u5185\u90e8\u8fd0\u8425\u66f4\u597d\uff0c\u90a3\u4e48\u8fd9\u53ef\u80fd\u662f\u4e00\u4e2a\u503c\u5f97\u7684\u4e3e\u52a8\u3002<\/p>\n\n\n\n<p>\u6bcf\u4e2a\u7ec4\u7ec7\u5b9e\u73b0\u51c0\u96f6\u6392\u653e\u7684\u7b2c\u4e00\u6b65\u90fd\u5fc5\u987b\u662f\u51cf\u5c11\u6392\u653e\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u62a5\u544a\u6392\u653e\u3002\u7136\u800c\uff0c\u8fd9\u4e9b\u51cf\u6392\u901a\u5e38\u9700\u8981\u6570\u5e74\u65f6\u95f4\u624d\u80fd\u5b9e\u73b0\uff0c\u7ec4\u7ec7\u5c06\u4e0d\u53ef\u907f\u514d\u5730\u6709\u4e00\u4e9b\u5c1a\u65e0\u6cd5\u51cf\u5c11\u7684\u6392\u653e\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/www.salesforce.com\/blog\/net-zero-carbon-credits\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u8d2d\u4e70\u78b3\u4fe1\u7528\u989d<\/a>\u5ea6\u5141\u8bb8\u7ec4\u7ec7\u6295\u8d44\u4e8e\u78b3\u53bb\u9664\u6216\u907f\u514d\u78b3\u9879\u76ee\u2014\u2014\u4f46\u8fd9\u4e9b\u9879\u76ee\u5e94\u88ab\u89c6\u4e3a\u60a8\u8ba1\u5212\u7684\u8865\u5145\uff0c\u800c\u4e0d\u662f\u6c14\u5019\u884c\u52a8\u7684\u66ff\u4ee3\u54c1\u3002<\/p>\n\n\n\n<p>\u7136\u800c\uff0c\u968f\u7740\u8d8a\u6765\u8d8a\u591a\u7684\u7ec4\u7ec7\u81f4\u529b\u4e8e\u5b9e\u73b0\u51c0\u96f6\u6392\u653e\uff0c\u5bf9\u4f18\u8d28\u78b3\u4fe1\u7528\u989d\u7684\u9700\u6c42\u6b63\u5728\u8fc5\u901f\u589e\u52a0\u3002\u5bfb\u627e\u9ad8\u8d28\u91cf\u7684\u4fe1\u8d37\u5c06\u53d8\u5f97\u66f4\u5177<s><\/s>\u6311\u6218\u6027\uff0c\u4ef7\u683c\u53ef\u80fd\u4f1a\u4e0a\u6da8\u3002<\/p>\n\n\n\n<p>\u968f\u7740\u53ef\u6301\u7eed\u53d1\u5c55\u4e3e\u63aa\u7684\u8fdb\u5c55\uff0c\u4fdd\u6301\u52bf\u5934\u53d8\u5f97\u8d8a\u6765\u8d8a\u56f0\u96be\u2014\u2014\u5982\u679c\u4e0d\u79ef\u6781\u81f4\u529b\u4e8e\u95f4\u63a5\u6392\u653e\u3001\u8d2d\u4e70<a href=\"https:\/\/www.salesforce.com\/content\/dam\/web\/en_us\/www\/assets\/pdf\/reports\/carbon-markets.pdf?d=cta-body-promo-1\" target=\"_blank\" rel=\"noreferrer noopener\">\u78b3\u4fe1\u7528<\/a>\u989d\u6216\u4e24\u8005\u517c\u800c\u6709\u4e4b\uff0c\u51e0\u4e4e\u662f\u4e0d\u53ef\u80fd\u7684\u3002\u8d2d\u4e70\u78b3\u4fe1\u7528\u989d\u5e94\u8be5\u662f\u60a8\u8ba1\u5212\u7684\u6700\u540e\u4e00\u6b65\uff0c\u4e0d\u4ec5\u7528\u4e8e ESG \u5408\u89c4\uff0c\u8fd8\u5c06\u5176\u4f5c\u4e3a\u5b9e\u73b0\u5168\u7403\u51c0\u96f6\u76ee\u6807\u7684\u6218\u7565\u5de5\u5177\u3002<\/p>\n\n\n\n<p>\u5728\u5927\u591a\u6570\u60c5\u51b5\u4e0b\uff0c\u7ec4\u7ec7\u5c06\u9700\u8981\u5bfb\u627e\u65b0\u7684\u5408\u4f5c\u4f19\u4f34\uff0c\u8f6c\u5411\u66f4\u53ef\u6301\u7eed\u7684\u4f9b\u5e94\u5546\uff0c\u5e76\u63a8\u52a8\u5176\u6392\u653e\u91cf\u7ee7\u7eed\u4e0b\u964d\u8d8b\u52bf\u3002\u8fd9\u5c31\u662f\u4f18\u5148\u8003\u8651\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u516c\u53f8\u83b7\u5f97\u4f18\u52bf\u7684\u5730\u65b9\u3002\u5728\u4e00\u4e2a\u8d8a\u6765\u8d8a\u96be\u4ee5\u5b9e\u73b0\u5927\u5e45\u51cf\u6392\u7684\u4e16\u754c\u91cc\uff0c\u5177\u6709\u751f\u6001\u610f\u8bc6\u7684\u7ec4\u7ec7\u6210\u4e3a\u66f4\u7406\u60f3\u7684\u5546\u4e1a\u4f19\u4f34\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-expecting-your-esg-progress-to-be-linear\">4. \u671f\u671b\u60a8\u7684ESG\u8fdb\u5c55\u662f\u7ebf\u6027\u7684<\/h2>\n\n\n\n<p>\u65e0\u8bba\u60a8\u662f\u5728\u8c08\u8bba\u4ec5\u62a5\u544a\u78b3\u6392\u653e\u91cf\u8fd8\u662f<a href=\"https:\/\/www.salesforce.com\/blog\/esg-communications-industry\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u5b9e\u73b0\u51c0\u96f6\u6392\u653e<\/a>\uff0c\u9996\u5148\u83b7\u5f97\u553e\u624b\u53ef\u5f97\u7684\u679c\u5b9e\u603b\u662f\u66f4\u5bb9\u6613\u3001\u66f4\u5feb\u6377\u3002\u4f46\u5b9e\u73b0\u51c0\u96f6\u6392\u653e\u7684\u9053\u8def\u5e76\u4e0d\u603b\u662f\u4e00\u6761\u76f4\u7ebf\uff0c\u4e5f\u6ca1\u6709\u4e00\u4e2a\u7b80\u5355\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/p>\n\n\n\n<p>\u4e13\u6ce8\u4e8e\u60a8\u81ea\u8eab\u8fd0\u8425\u7684\u4e3e\u63aa\uff08\u4f8b\u5982\u91c7\u8d2d\u53ef\u518d\u751f\u80fd\u6e90\u3001\u521b\u5efa\u66f4\u9ad8\u6548\u7684\u73b0\u573a\u8fd0\u8425\u4ee5\u53ca\u7528\u4e91\u6280\u672f\u66ff\u6362\u65e7\u7cfb\u7edf\uff09\u65e0\u7591\u6709\u52a9\u4e8e\u51cf\u5c11\u76f4\u63a5\uff08\u8303\u56f4 1 \u548c 2\uff09\u6392\u653e\u3002\u4f46\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u8fd9\u4e9b\u884c\u52a8\u53ea\u662f\u5c06\u6392\u653e\u8f6c\u79fb\u5230\u8303\u56f4 3\uff0c\u8fd9\u5728\u6307\u6807\u4e2d\u662f\u4e0d\u5bb9\u6613\u770b\u5230\u7684\u3002<\/p>\n\n\n\n<p>\u4f8b\u5982\uff0c\u5982\u679c\u60a8\u8fc1\u79fb\u5230\u4e91\u63d0\u4f9b\u5546\uff0c\u60a8\u73b0\u5728\u5df2\u7ecf\u51cf\u5c11\u4e86\u76f4\u63a5\u6392\u653e\uff0c\u4f46\u589e\u52a0\u4e86\u95f4\u63a5\uff08\u8303\u56f4 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noopener\">\u8d2d\u4e70\u78b3\u4fe1\u7528\u989d<\/a>\u5ea6\u5141\u8bb8\u7ec4\u7ec7\u6295\u8d44\u4e8e\u78b3\u53bb\u9664\u6216\u907f\u514d\u78b3\u9879\u76ee\u2014\u2014\u4f46\u8fd9\u4e9b\u9879\u76ee\u5e94\u88ab\u89c6\u4e3a\u60a8\u8ba1\u5212\u7684\u8865\u5145\uff0c\u800c\u4e0d\u662f\u6c14\u5019\u884c\u52a8\u7684\u66ff\u4ee3\u54c1\u3002<\/p>\n\n\n\n<p>\u7136\u800c\uff0c\u968f\u7740\u8d8a\u6765\u8d8a\u591a\u7684\u7ec4\u7ec7\u81f4\u529b\u4e8e\u5b9e\u73b0\u51c0\u96f6\u6392\u653e\uff0c\u5bf9\u4f18\u8d28\u78b3\u4fe1\u7528\u989d\u7684\u9700\u6c42\u6b63\u5728\u8fc5\u901f\u589e\u52a0\u3002\u5bfb\u627e\u9ad8\u8d28\u91cf\u7684\u4fe1\u8d37\u5c06\u53d8\u5f97\u66f4\u5177<s><\/s>\u6311\u6218\u6027\uff0c\u4ef7\u683c\u53ef\u80fd\u4f1a\u4e0a\u6da8\u3002<\/p>\n\n\n\n<p>\u968f\u7740\u53ef\u6301\u7eed\u53d1\u5c55\u4e3e\u63aa\u7684\u8fdb\u5c55\uff0c\u4fdd\u6301\u52bf\u5934\u53d8\u5f97\u8d8a\u6765\u8d8a\u56f0\u96be\u2014\u2014\u5982\u679c\u4e0d\u79ef\u6781\u81f4\u529b\u4e8e\u95f4\u63a5\u6392\u653e\u3001\u8d2d\u4e70\u78b3\u4fe1\u7528\u989d\u6216\u4e24\u8005\u517c\u800c\u6709\u4e4b\uff0c\u51e0\u4e4e\u662f\u4e0d\u53ef\u80fd\u7684\u3002\u8d2d\u4e70\u78b3\u4fe1\u7528\u989d\u5e94\u8be5\u662f\u60a8\u8ba1\u5212\u7684\u6700\u540e\u4e00\u6b65\uff0c\u4e0d\u4ec5\u7528\u4e8e 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