Just ESG

《解碼生物多樣性影響：使用GRI標準報告自然環境的實務指南》，這本電子書由GRI出版，旨在為企業提供實務支援，幫助他們使用GRI 101生物多樣性標準報告對自然的影響。 書中彙集了2024-2025年GRI社區生物多樣性試點計劃的經驗教訓，該計劃有14家來自不同產業的公司參與，成為GRI 101的早期採用者。其中四家公司——City Developments Limited（CDL）、Coca-Cola HBC、Enel及JSW Steel——的案例研究突顯了如何測量、管理及報告生物多樣性影響，並分享可適應的洞見。 GRI 101生物多樣性報告：由Elodie Chêne撰寫，解釋GRI 101如何協助企業識別生物多樣性損失的直接驅動因素（如土地使用變更、污染等），映射影響地點，並評估對生態系統及社區的影響。 該標準強調相互操作性，與昆明-蒙特婁全球生物多樣性框架、TNFD（自然相關財務揭露任務小組）及SBTN（科學基礎目標網絡）對齊，支持全球監測與報告。 GRI 101: Biodiversity 2024 是GRI於 2024 年 1 月發布的重大修訂標準，用以取代原有的 GRI 304: Biodiversity 2016。 該標準自 2026 年 1 月 1 日起生效，適用於任何規模、類型、產業或地理位置的組織，幫助它們報告生物多樣性相關影響及其管理方式。企業做ESG報告書時，如果生物多樣性是重大主題之一，記得要改用GRI 101撰寫報告書。 GRI 304 2016 與 GRI 101 2024 的主要差異 GRI 101 適用2025年或之後營運年度報告，目的是反映最新全球最佳實務、對齊《昆明-蒙特婁全球生物多樣性框架》（Kunming-Montreal Global Biodiversity Framework）的目標與靶標，並提升報告的全面性、一致性及可比性。 以下為關鍵差異比較表： §範圍與焦點--GRI 304: ，主要限於組織自身營運，較少要求價值鏈（supply chain) GRI 101: Biodiversity 2024：明確涵蓋價值鏈全範圍（operations + supply chain），包括上游供應商、下游客戶及商業關係，最大改變之一：從「自身營運」擴大到「價值鏈」，要求報告最具意義的供應鏈產品/服務影響。 §報告重點-- ...

 "Decoding Biodiversity Impacts: A Practical Guide to Reporting on Nature Using GRI Standards" This e-book, published by the Global Reporting Initiative (GRI), aims to provide practical support to organizations, helping them use the GRI 101 Biodiversity standard to report their impacts on nature. The guide compiles lessons learned from the 2024–2025 GRI Community Biodiversity Pilot program, in which 14 companies from various industries participated as early adopters of GRI 101. Case studies from four of these companies—City Developments Limited (CDL), Coca-Cola HBC, Enel, and JSW Steel—highlight how to measure, manage, and report biodiversity impacts, offering adaptable insights that other organizations can apply. The section on GRI 101 Biodiversity reporting, written by Elodie Chêne, explains how GRI 101 helps companies identify the direct drivers of biodiversity loss (such as land-use change, pollution, etc.), map impact locations, and assess effects on ecosystems and commu...

  Starting from 2025, the Financial Supervisory Commission (FSC) requires all listed and OTC companies in Taiwan to prepare ESG sustainability reports in accordance with the GRI Standards. Since many people are still unfamiliar with GRI, reports are presented in various formats. One particularly important part of the GRI Standards to pay attention to is **GRI 3: Material Topics 2021**, especially the section on disclosures for material topics. The Taiwan Stock Exchange (TWSE) conducts annual spot checks on ESG reports, and one of the most common deficiencies is **"incomplete disclosure of material topics"**. Many companies mark "3-3" in their content index, but when you click into the text, it's often just patched-together old content that doesn't correspond to the "management approach" requirements of the 2021 version. When the TWSE identifies such deficiencies, it usually does not impose immediate fines (unless the report is completely missing)...