HVAD SKAL DANMARK LEVE AF?

Transkript

1 HVAD SKAL DANMARK LEVE AF? Perspektiv, viden og inspiration til morgenkaffen New Standards eller Best Practice? Hvordan kommunikerer danske virksomheder om implementering af bæredygtighed og ansvarlighed set i et internationalt perspektiv? Ph.d.-studerende Thomas Kjærgaard Aarhus Universitet School of Business and Social Sciences ICOA Interdiciplinary Centre for Organizational Architecture

2 A NEW NORMAL DEMANDS

3 Er Dansk bæredygtighed et... GLANSBILLEDE? Mindst korrupt Mest etisk Mest solidarisk Mere genbrugelig energi Mere ansvarlig Mest lykkelig 3

4 ...eller VRANGBILLEDE? Mest kødspisende Mindre social Mere fossilt brændstof Mindre tolerant Mindre transparent Mere pillespisende 4

5 ...eller FORBILLEDE? Faren ved selv-illusion under en ny verdensorden Udviklingslande bliver hastigt mere bæredygtige... Miljømæssigt >> Økonomisk >> Socialt >> Bæredygtighed som ansvar OG konkurrencefordel Kræver viden om hvordan vi performer lokalt og globalt 5

6 AGENDA KONTEKST - HVAD ER OG HVORDAN MÅLES BÆREDYGTIG PERFORMANCE? FAKTA - CASE STUDIE AF 67 RESEARCH/ - HVAD LEDER TIL BÆREDYGTIG PERFORMANCE? (Udeladt) TEORI DISCLAIMER De data der vises i denne præsentation er en reflektion af researchin-progress og er ikke endelige. Det er forventet, at de nøjagtige tal, data og konklusioner vil være at finde i en artikel i en kommende særudgave af Danish Journal of Business and Economics med publicering i Al henvendelse rettes til Thomas Kjærgaard (thokj@asb.dk) 6

7 KONTEKST - HVAD ER OG HVORDAN MÅLES BÆREDYGTIG PERFORMANCE? MÅLING AF BÆREDYGTIGHED I DK 2013 Ikrafttrædelse af lovgivning om udvidelse af rapporteringskravet om samfundsansvar regeringens nye handlingsplan for virksomheders samfundsansvar Ansvarlig vækst 2008 ikrafttrædelse af lovgivning der forpligter de største (ca.1.400) virksomheder og institutionelle investorer til at inkludere CSR information i deres årlige finansielle rapporter 2008 regeringens handlingsplan for Virksomheders samfundsansvar Rapport udarbejdet og udgivet i 2013 af Erhvervsstyrelsen på baggrund af en undersøgelse udført af Peter Neergaard og Louise Rosenmeier, Kommunikation af samfundsansvar: Kvantitativt studie af virksomheders efterlevelse af årsregnskabslovens 99 a og deres generelle regnskabspraksis for regnskabsåret (Copenhagen Business School, 12. november 2012). 7

8 KONTEKST - HVAD ER OG HVORDAN MÅLES BÆREDYGTIG PERFORMANCE? MÅLING AF BÆREDYGTIGHED I DK En stor del af virksomhederne rapporterer om bæredygtighed og samfundsansvar men i hvilken grad? Virksomhederne rapporterer flittigt på miljø og klima samt sociale forhold men hvorfor ikke på menneskerettigheder, arbejdstagerrettigheder og antikorruption? Flere selskaber anvender internationale principper men hvordan og på hvilket niveau? 8

9 KONTEKST - HVAD ER OG HVORDAN MÅLES BÆREDYGTIG PERFORMANCE? HVAD ER STANDARDER? Standards can be understood as rules for common and voluntary use, decided by one or several people or organizations. (Brunsson, Rasche, and Seidl, 2012: 616) TYPER AF STANDARDER Certificering (FSC) Rapportering (GRI) Processer (AccountAbility) Principper (UN Global Compact) Integrating Guidance Documents (IOS 26000)!!! Denmark! Sweden! Norway! Finland! Iceland! Total! UNGC! 208! 124! 52! 36! 7! 427! GRI! 20! 159! 23! 97! N/A! 299!! 9

10 KONTEKST - HVAD ER OG HVORDAN MÅLES BÆREDYGTIG PERFORMANCE? UNGC DIFFERENTIATION FRAMEWORK HOVEDKRAV FOR NIVEAUER En komplet liste med UNGC Advanced Level Best Practices samt yderligere information om UNGC kan downloades fra UNGC s website: differentiation_programme.html GC Learner Platform (25%) A company that submits a COP within the deadline but does not meet minimum require-ments (1 year limit) GC Active (69%) Have submitted a COP on time, made it widely available to stakeholders and completed a self-assessment confirming the inclusion of the following elements: A statement by the chief executive expressing continued support A description of practical actions A measurement of outcomes GC Advanced (6%) The GC Advanced level aims to create a higher standard for corporate sustainability performance and disclosure. Companies have an opportunity to identify themselves as GC Advanced by demonstrating that they have adopted and report on a range of sustainability strategy, governance and management practices, many of them based on core United Nations and Global Compact resources. Describing how they meet or plan to meet 24 advanced criteria in their annual COP Submitting the COP on the Global Compact website with a statement confirming that the COP describes how the 24 criteria have been met or how the company plans to meet them Completing a self-assessment covering the content of the COP and assessing the company s coverage of the criteria and associated best practice 10

11 KONTEKST - HVAD ER OG HVORDAN MÅLES BÆREDYGTIG PERFORMANCE? STRUKTUR FOR RAPPORTERING ADVANCED LEVEL STRATEGIES & POLICIES 24 KRITERIER 3-8 BEST PRACTICES MANAGEMENT PER KRITERIE SYSTEMS MONITORING & EVALU- ATION MECHANISMS KEY OUTCOMES STRATEGY 5 HUMAN RIGHTS GOVERNANCE ENGAGEMENT LABOUR ENVIRONMENT ANTI-CORRUPTION UN GOALS AND ISSUES COMPANY PROFILE AND CONTEXT 2 2 TRANSPARENCY AND DISCLOSURE 2 3 VALUE CHAIN IMPLEMENTATION 2 1 THIRD-PARTY VERIFICATION 2 4

12 FAKTA - CASE STUDIE AF 67 PREMIS FOR CASE STUDIE OVERORDNET BÆREDYGTIG PERFORMANCE VURDERING AF BÆREDYGTIG PERFORMANCE FOR 67 UD AF 150+ VIRKSOMHEDER I UNGC NORDIC NETWORK VURDERING BASERET PÅ PERFORMANCE KRITERIER FOR ADVANCED LEVEL DE 67 VIRKSOMHEDER HAVDE INDSENDT COP RAPPORT TIL UNGC I VIRKSOMHEDER PÅ ADVANCED LEVEL 53 VIRKSOMHEDER PÅ ACTIVE LEVEL STRATEGY, GOVERNANCE, ENGAGEMENT HUMAN RIGHTS LABOUR ENVIRONMENT ANTI-CORRUPTION VALUE CHAIN IMPLEMENTATION 29% 29% 36% 45% 29% 36% 45% 28% UN GOALS AND ISSUES TRANSPARENCY AND VERIFICATION 12

13 FAKTA - CASE STUDIE AF 67 PERFORMANCE PÅ KRITERIER STRATEGY, GOVERNANCE, ENGAGEMENT (41%) SKANDINAVIEN DANMARK DANMARK - TOP Criterion 1: The COP describes key aspects of the company s high-level sustainability strategy in line with Global Compact principles 46% 44% 100% Criterion 2: The COP describes effective decisionmaking processes and systems of governance for corporate sustainability 32% 30% 100% Criterion 3: The COP describes engagement with all important stakeholders 45% 42% 100% 13

14 FAKTA - CASE STUDIE AF 67 DANSK TOP PERFORMER STRATEGY, GOVERNANCE, ENGAGEMENT (100%) Stærk integration af The Triple Bottom Line Helhedsorienteret værdibaseret ledelse The Novo Nordisk Way Topledere i Corporate Compliance Board med rapportering direkte til bestyrelsen Multi-stakeholder partnerskaber Stort medarbejder engagement gennem træning, incentive-systemer og policy 14

15 FAKTA - CASE STUDIE AF 67 PERFORMANCE PÅ KRITERIER HUMAN RIGHTS (29%) SKANDINAVIEN DANMARK DANMARK - TOP Criterion 5: The COP describes robust commitments, strategies or policies in the area of human rights 58% 59% 100% Criterion 6: The COP describes effective management systems to integrate the human rights principles 22% 20% 67% Criterion 7: The COP describes effective monitoring and evaluation mechanisms of human rights integration 22% 23% 75% Criterion 8: The COP describes key outcomes of human rights integration 19% 16% 25% 15

16 FAKTA - CASE STUDIE AF 67 DANSK TOP PERFORMER HUMAN RIGHTS (67%) Integrering af Human Rights i vision, værdier og virksomhedsidéen, Touch the World. Sociale minimums standarder er tilpasset Guiding Principles on Business and Human Rights Integration af Human Rights principper i Responsible Purchasing program 16

17 FAKTA - CASE STUDIE AF 67 PERFORMANCE PÅ KRITERIER LABOUR (36%) SKANDINAVIEN DANMARK DANMARK - TOP Criterion 9: The COP describes robust commitments, strategies or policies in the area of labour 50% 57% 80% Criterion 10: The COP describes effective management systems to integrate the labour principles 32% 30% 50% Criterion 11: The COP describes effective monitoring and evaluation mechanisms of labour principles integration 21% 25% 50% Criterion 12: The COP describes key outcomes of integration of the labour principles 39% 25% 100% 17

18 FAKTA - CASE STUDIE AF 67 DANSK TOP PERFORMER LABOUR (70%) Eksterne audits på udvalgte fabrikker Anerkendelse af ILO konventioner Integration af labour i Code of Conduct Ethics e-learning program med fokus på labour CSR survey med fokus på labour 18

19 FAKTA - CASE STUDIE AF 67 PERFORMANCE PÅ KRITERIER ENVIRONMENT (45%) SKANDINAVIEN DANMARK DANMARK - TOP Criterion 13: The COP describes robust commitments, strategies or policies in the area of environmental stewardship 54% 51% 80% Criterion 14: The COP describes effective management systems to integrate the environmental principles 41% 34% 80% Criterion 15: The COP describes effective monitoring and evaluation mechanisms for environmental stewardship 28% 29% 100% Criterion 16: The COP describes key outcomes of integration of the environmental principles 58% 49% 80% 19

20 FAKTA - CASE STUDIE AF 67 DANSK TOP PERFORMER ENVIRONMENT (80%) Omfattende indsats for reduktion af affald og spildprodukter Implementering af best-in-class software til rapportering på environment Global environmental management system ISO14001 og krav om ISO14001 certificering af alle nye produktionssteder inden første år 20

21 FAKTA - CASE STUDIE AF 67 PERFORMANCE PÅ KRITERIER ANTI-CORRUPTION (29%) Criterion 17: The COP describes robust commitments, strategies or policies in the area of anti-corruption SKANDINAVIEN 42% DANMARK 42% Criterion 18: : The COP describes effective management systems to integrate the anti-corruption principle 33% 35% Criterion 19: The COP describes effective monitoring and evaluation mechanisms for the integration of anticorruption 10% 10% Criterion 20: The COP describes key outcomes of integration of the anti-corruption principle 31% 25% 21

22 FAKTA - CASE STUDIE AF 67 PERFORMANCE PÅ KRITERIER VALUE CHAIN IMPLEMENTATION AND TRANSPARENCY & VERIFICATION (51%, 48%) SKANDINAVIEN DANMARK SVERIGE - TOP Criterion 21: The COP describes implementation of the Global Compact principles in the value chain 51% 56% 100% Criterion 22: : The COP provides information on the company's profile and context of operation 58% 48% 100% Criterion 23: The COP incorporates high standards of transparency and disclosure 57% 42% 100% Criterion 24: The COP is independently verified by a credible third-party 28% 24% 67% 22

23 FAKTA- CASE STUDIE AF 67 SVENSK TOP PERFORMER ANDRE PERFORMANCE INDIKATORER GC Advanced Level performance average 91,60% GC Advanced Level Self-assessed average 91,50% No. 10 in the 2012 Global 100 Most Sustainable Companies (WEF) Strategy, Governance and Engagement UN Goals and Issues Human Rights Implementation Labour Principles Implementation Environmental Stewardship Implementation Anti-Corruption Implementation Value Chain Implementation Transparency and Verification 91,67% 80,00% 100,00% 100,00% 100,00% 83,33% 100,00% 77,78% Højest rangerede svenske virksomhed Højest rangerede industrivirksomhed Dow Jones Sustainability Index OG FTSE index Top 100 mest innovative virksomheder i verden (Forbes) 23

24 FAKTA- CASE STUDIE AF 67 HVAD DRIVER ATLAS COPCO S SUSTAINABILITY PERFORMANCE? Bæredygtig produktivitet Reorganisering for optimere bæredygtighed Value Chain perspektiv Open Innovation og bæredygtighed 24

25 FAKTA- CASE STUDIE AF 67 TENDENS FRA PUSH TIL PULL STRATEGI I VIRKSOMHEDENS VALUE CHAIN SUSTAINABILITY PRESSURE / MOTIVATION PUBLIC INSTITUTIONS CUSTOMERS NGO S COMMUNITIES THE MNE VALUE CHAIN THE MULTINATIONAL ENTERPRISE (MNE) THE MNE SUPPLY CHAIN SUPPLIERS SUPPLIERS SUPPLIERS OTHER SUPPLIER STAKEHOLDERS 25 25

26 FAKTA- CASE STUDIE AF 67 INTERNATIONAL SAMMENLIGNING AF PERFORMANCE PÅ BEST PRACTICES UN GLOBAL COMPACT IMPLEMENTATION SURVEY +10% -20% -40% +5% - 5% -32% -15% N/A + 25% +33% +13% N/A N/A N/A N/A N/A N/A +8% + 27% +10% 26