企业生物多样性绩效评估指标体系构建

Establishment of an Indicator System for Assessing Corporate Biodiversity Performance

  • 摘要: 企业参与生物多样性保护是生物多样性主流化的一项优先行动,建立评估指标体系有助于科学分析企业生产经营活动对生物多样性的影响,并且评估企业为减缓生物多样性的压力以及损失所采取的行动措施具有重要意义。目前,国内外在企业生物多样性绩效评估方面尚未形成统一的评估指标体系,本文围绕《昆明-蒙特利尔全球生物多样性框架》等全球生物多样性保护目标,建立了基于“压力-状态-响应”概念的模型,涵盖指标类别、主题指标和具体指标3个层次,共计17项指标的企业生物多样性绩效评估指标体系,分析了指标衔接性和数据可获得性。基于上市中医药企业披露社会责任的报告进行了试评估,结果表明:构建的评估指标体系能够全面反映企业生物多样性绩效状况,具备可操作性;同时也发现,企业生物多样性信息披露的内容还需要在生物多样性远景战略、目标行动以及目标管理方面进一步完善。研究显示,企业生物多样性绩效评估指标体系可以强化企业对生物多样性的认知和重视,进而推动生物多样性信息披露的规范化,并且对于企业生物多样性影响指数构建、绿色金融政策制定、推动建立生物多样性可持续利用以及生物多样性友好型企业等提供技术支撑。

     

    Abstract: Corporate engagement in biodiversity conservation is a priority for mainstreaming biodiversity. Establishing an evaluation indicator system allows for a scientific analysis of the impact of corporate activities on biodiversity and is essential for assessing the measures aimed at alleviating stress and biodiversity loss. Currently, there is no standardized assessment index system for evaluating corporate biodiversity performance both domestically and internationally. In alignment with global biodiversity conservation goals, such as the Kunming-Montreal Global Biodiversity Framework, a three-tiered corporate biodiversity performance assessment indicator system is proposed using the conceptual framework of ‘pressure-state-response’. The model encompasses 17 indicators across 3 levels, including indicator categories, thematic indicators and specific indicators. The consistency of indicators and data availability are also analyzed. A trial evaluation is conducted based on the disclosure of social responsibility by the listed traditional Chinese medicine enterprises. The results show that the evaluation indicator system can fully reflect the performance of corporate biodiversity. However, biodiversity information disclosure requires further improvement, particularly in areas such as biodiversity vision and strategy, target action, and target management. This study shows that the implementation of a corporate biodiversity performance assessment indicator system can improve corporate awareness and commitment to biodiversity and promote standardized biodiversity information disclosure. Furthermore, this study can provide technical support for the development of corporate biodiversity impact indicators, green finance policies, and the establishment of sustainable biodiversity management processes and certification systems for biodiversity-friendly enterprises.

     

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