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看影片學 ESG:企業社會責任衡量指標

by Allianz Global Investors | 發佈於 Jan 15, 2019
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領導力企管編輯團隊為您選播來自 Allianz Global Investors 的2分鐘簡介影片,資料來源與版權歸屬皆為 Allianz Global Investors。這則影片主題為 "什麼是 What is ESG?"。

ESG 分別代表 環境(Environment)、社會(Social Responsibility)以及公司治理(Corporate Governance)。目前投資市場的趨勢為,衡量一家公司是否值得長期投資與否?從以往的單一財務指標,擴及為非財務指標。

換言之,投資人考量企業是否值得投資時,僅檢視其財務報表,以營收、獲利等指標來判斷投資價值。然而,在納入ESG的考量後,投資人所看的項目,將大幅擴展至各類影響公司未來發展的「非財務指標」。如企業在碳排放及能源使用的效率、供應鏈廠商生產線對環境的衝擊、員工培訓及勞動條件,以及利害關係人權益等面向。

舉例,投資人除了閱讀財務報告外,他們更想了解:「年報中提及之減排願景和承諾,但沒有看到計畫?」「企業是否發生違法超時工作而被主管機關出示報告並裁罰,企業的勞工政策是如何執行?」,以及「企業的獨立董事在股東會的出席率,平均僅有45%?這是否代表公司治理需要改進?」

以下提供影片字幕全文中英對照,讓大家透過投資者的角度,了解全新 ESG 永續投資趨勢。

In an increasingly complex world, when faced with many questions about the meaning of our investments, the concept of socially responsible investment (SRI) is particularly relevant. 

在日益複雜的世界裡,當我們面對關於許多投資意義的問題時,SRI 社會責任投資概念有其重要性。

socially responsible investment (SRI) is sustainable development applied to finance.
SRI 社會責任投資概念適用於金融產業的永續發展。

It is an investment approach, that consists of systematically mainstreaming factors linked to environmental social and government's ESG criteria, alongside financial criteria. 

ESG 投資,已經將環境、社會和治理3大標準,與財務標準共同被納入主流投資標準。

When we are considering investing in a company, we carry out a two-pronged analysis: We look at the financial criteria: profitability, business models, sector and competitiveness - alongside the ESG criteria.

在考慮投資一家公司時,我們會雙管齊下的進行分析-考慮財務標準,包含獲利能力、商業模式、行業類別、競爭力以及ESG標準。

ESG

E = Environmental. We analyze the environmental footprint of companies, for example, initiatives in areas such as energy saving and the reduction of pollutant emissions. 

ESG的E代表環境:我們分析公司的環境足跡。如提倡節約能源和減少污染排放。

S = Social. We examine working conditions relationships with clients and suppliers and human resources management. 

S代表社會:檢視工作條件與客戶和供應商的關係及人力資源的管理。

G = Governance. We investigate the governance structure to assess if it's transparent and independent. How the corporate officers are appointed and renewed and if there is respect for shareholders.

G代表治理:我們查證治理的架構以評估透明度及獨立性,像是如何執行公司職員的任命和續聘並以及是否尊重股東。

As an asset management company, Allianz Global Investors has been a pioneer
in SRI.  We have been integrating ESG factors into our investment decision
since 2000. We have a team of dedicated experts who assist our clients in their
investment decisions. 

我們作為一家資產管理公司,是SRI全球先鋒的投資者。從2000年開始,我們的投資決策整合了 ESG 因素。我們優秀的專家團隊幫助客戶做出投資決策。

We can also count on the support of our parent company Allianz. 

我們也尋求總公司的支持。

We're convinced that the integration of ESG factors is a key factor in sustainable performance and helps to reduce the risks of an investment. Integrating ESG factors into
our investment approach helps us to identify risks upstream and better assess them.

我們相信整合 ESG 是永續發展的關鍵因素,有助於降低投資風險。整合 ESG 因素對於投資初步的風險辨識以及評估是非常好的方法。

Identify long-term investment opportunities, create value for client portfolios. socially responsible investment (SRI) gives meaning to investing and this comprehensive approach helps to ensure the sustainable performance of our investments.

為客戶創造長期投資機會的價值,社會責任投資賦予全方位的投資意義,有益於確保我們對永續發展的投資。

以上資料來源與版權歸屬皆為 Allianz Global Investors,由領導力企管編輯團隊執行字幕英翻中,最終語意解釋權仍歸屬 Allianz Global Investors。歡迎前往 企業社會責任報告書 CSR Report 專區了解更多。

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