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fssjyb · 2024年04月08日

三个框架的对比

  1. ESG
  2. Introduction to ESG

NO.PZ2022120701000010

问题如下：

The ESG reporting framework used by the United Nations Global Compact signatories is published by the:

选项：

A.Global Reporting Initiative (GRI).

B.Value Reporting Foundation (VRF).

C.International Business Council (IBC).

解释：

The Global Reporting Initiative (GRI) publishes the GRI Standards, which provide guidance on disclosure across environmental, social, and economic factors for all stakeholders, including investors, whereas the other major frameworks are primarily investor focused Several thousand organizations worldwide use the GRI framework, which is among the most well known and is the standard for the United Nations Global Compact

题目中的三个框架或者组织都是esg报告的参考框架吗？尤其是GRI具体的框架模板在哪里下载查看，谢谢

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1 个答案

王岑 · 2024年04月08日

嗨，从没放弃的小努力你好：


题目中提到的三个框架或组织，即全球报告倡议组织（GRI）、价值报告基金会（VRF）、以及国际商业理事会（IBC），都与ESG报告有关，但它们的侧重点和受众有所不同：

全球报告倡议组织（GRI）：

全球报告倡议组织发布的GRI标准是一套国际广泛使用的可持续发展报告标准，为组织提供了关于如何公开披露环境、社会和治理（ESG）方面影响的指南。GRI标准旨在适用于所有类型的组织，无论大小，提供给所有利益相关者使用，包括投资者。这使得GRI成为联合国全球契约（UN Global Compact）的签署者使用的ESG报告框架。

价值报告基金会（VRF）：

价值报告基金会是由国际一体化报告理事会（IIRC）和可持续发展会计准则委员会（SASB）合并而成的。VRF提供的框架和标准侧重于价值创造以及企业在长期内如何通过考虑环境、社会和治理因素来影响价值。它主要针对投资者，但同样适用于更广泛的利益相关者。

国际商业理事会（IBC）：

国际商业理事会是世界经济论坛（WEF）的一部分，发布了“Stakeholder Capitalism Metrics”，这些指标旨在鼓励公司根据通用的ESG指标进行报告，以促进全球间的比较和一致性。虽然IBC的这一工作也支持ESG透明度，但它更多地被视为企业之间合作的一个倡议，而不是一个全面的报告框架。

关于GRI的相关细则，请联系辅导员发给你一下~

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