{"id":1981,"date":"2023-12-11T00:01:00","date_gmt":"2023-12-10T16:01:00","guid":{"rendered":"https:\/\/www.aimr.asia\/magazine_article\/tackling-impact-washing-integrating-the-sustainability-balanced-scorecard-with-the-sdg-impact-standards\/"},"modified":"2024-01-26T10:10:23","modified_gmt":"2024-01-26T02:10:23","slug":"tackling-impact-washing-integrating-the-sustainability-balanced-scorecard-with-the-sdg-impact-standards","status":"publish","type":"magazine_article","link":"https:\/\/www.aimr.asia\/zh-hant\/magazine_article\/tackling-impact-washing-integrating-the-sustainability-balanced-scorecard-with-the-sdg-impact-standards\/","title":{"rendered":"\u61c9\u5c0d\u5f71\u97ff\u529b\u6f02\u6d17\uff1a\u6c38\u7e8c\u6027\u5e73\u8861\u8a08\u5206\u5361\u8207\u6c38\u7e8c\u767c\u5c55\u76ee\u6a19\u5f71\u97ff\u529b\u6a19\u6e96\u4e4b\u6574\u5408"},"content":{"rendered":"\n

\u6839\u64da\u5168\u7403\u5f71\u97ff\u529b\u6295\u8cc7\u806f\u76df\uff08Global Impact Investing Network\uff0cGIIN\uff09\u59d4\u8a17\u9032\u884c\u7684\u8abf\u67e5\uff0c\u81ea2017\u5e74\u4ee5\u4f86\uff0c\u8ffd\u8e64\u5176\u6c38\u7e8c\u767c\u5c55\u76ee\u6a19\uff08Sustainable Development Goals\uff0cSDGs\uff09\u76f8\u95dc\u6295\u8cc7\u7684\u5f71\u97ff\u529b\u6295\u8cc7\u8005\u767e\u5206\u6bd4\u5df2\u5f9e64%\u4e0a\u5347\u52302022\u5e74\u768475%\u3002GINN\u5831\u544a\u9084\u767c\u73fe\uff0c\u53d7\u8a2a\u7684\u5f71\u97ff\u529b\u6295\u8cc7\u8005\u6709\u5c07\u8fd1\u4e94\u5206\u4e4b\u4e00\uff0819%\uff09\u4f7f\u7528\u300cSDG\u5f71\u97ff\u529b\u6a19\u6e96\u300d\uff08SDG Impact Standards\uff09\u4f5c\u70ba\u6307\u5c0e\u5176\u5f71\u97ff\u529b\u7b56\u7565\u7684\u6846\u67b6\u548c\u539f\u5247\u3002<\/p>\n\n\n\n

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\u672c\u6587\u8a8d\u70ba\uff0c\u5be6\u65bd\u300cSDG\u5f71\u97ff\u529b\u6a19\u6e96\u300d\u4f5c\u70ba\u63a8\u52d5\u6c38\u7e8c\u7e3e\u6548\u7684\u5167\u90e8\u6c7a\u7b56\u6846\u67b6\uff0c\u6700\u597d\u662f\u900f\u904e\u63a1\u7528\u300c\u6c38\u7e8c\u6027\u5e73\u8861\u8a08\u5206\u5361\u300d\uff08Sustainability Balanced Scorecard\uff0cSBSC\uff09\u7b49\u7e3e\u6548\u8861\u91cf\u8207\u7ba1\u7406\u5de5\u5177\u4f86\u88dc\u5145\u3002\u6b64\u5916\uff0c\u5206\u6790\u5c07\u986f\u793a\uff0c\u70ba\u61c9\u5c0d\u6c38\u7e8c\u6f02\u6d17\uff08sustainability washing\uff09\u800c\u5236\u5b9a\u7684\u300cSDG\u5f71\u97ff\u529b\u6a19\u6e96\u300d\u53ef\u4ee5\u89e3\u6c7a\u8a31\u591a\u300c\u6c38\u7e8c\u5e73\u8861\u8a08\u5206\u5361\u300d\u7684\u7f3a\u9ede\u3002<\/p>\n\n\n\n

<\/div>\n\n\n\n

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\u300cSDG\u5f71\u97ff\u529b\u8a08\u756b\u300d\uff08SDG Impact\uff09\u662f\u806f\u5408\u570b\u958b\u767c\u8a08\u756b\u7f72\uff08UNDP\uff09\u7684\u4e00\u9805\u91cd\u8981\u5021\u8b70\uff0c\u65e8\u5728\u52d5\u54e1\u79c1\u4eba\u8cc7\u672c\uff0c\u4ee5\u5be6\u73feSDGs\u3002<\/p>\n\n\n\n

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    \n
  • \u300c\u6a19\u6e96\u300d\u5e6b\u52a9\u4f01\u696d\u5c07\u5f71\u97ff\u529b\u7ba1\u7406\u7d0d\u5165\u5176\u7b56\u7565\u3001\u5167\u90e8\u696d\u52d9\u6d41\u7a0b\u3001\u63ed\u9732\u3001\u6cbb\u7406\u548c\u6c7a\u7b56\u5be6\u8e10\uff0c\u5c07\u6ce8\u610f\u529b\u548c\u8cc7\u6e90\u6295\u5411\u7d44\u7e54\u53ef\u4ee5\u512a\u5316\u5176\u8ca2\u737b\u7684\u5730\u65b9\uff0c\u91cd\u9ede\u95dc\u6ce8\u5be6\u8cea\u7684\u6b63\u9762\u548c\u8ca0\u9762\u5f71\u97ff\u3002\u00a0<\/li>\n\n\n\n
  • \u5728\u7ba1\u7406\u6c7a\u7b56\u4e2d\u7d0d\u5165\u300c\u6a19\u6e96\u300d\u5c07\u5f37\u5316\u5f71\u97ff\u529b\u7e3e\u6548\uff0c\u70ba\u4f01\u696d\u5275\u9020\u9577\u671f\u50f9\u503c\uff0c\u4fc3\u9032\u66f4\u9ad8\u54c1\u8cea\u548c\u66f4\u70ba\u4e00\u81f4\u6027\u7684\u63ed\u9732\u3002\u5176\u9858\u666f\u662f\u5c07\u6c38\u7e8c\u7f6e\u65bc\u5546\u696d\u6a21\u5f0f\u7684\u6838\u5fc3\uff0c\u8996\u7372\u5f97\u8ca1\u52d9\u56de\u5831\u7684\u9700\u8981\u800c\u5b9a\u3002<\/li>\n\n\n\n
  • \u300cSDG\u5f71\u97ff\u529b\u8a08\u756b\u300d\u70ba\u80a1\u6b0a\u6295\u8cc7\u8005\u548c\u4f01\u696d\u63d0\u4f9b\u6e05\u6670\u3001\u6df1\u523b\u7684\u898b\u89e3\u548c\u77e5\u8b58\u5eab\uff0c\u4ee5\u52a0\u5f37\u548c\u78ba\u8a8d\u5176\u5c0d\u5be6\u73feSDGs\u7684\u8ca2\u737b\u3002\u63a1\u7528\u300c\u6a19\u6e96\u300d\u662f\u672a\u4f86\u5f71\u97ff\u529b\u7e3e\u6548\u7684\u4ee3\u8868\u548c\u9818\u5148\u6307\u6a19\u3002<\/li>\n<\/ul>\n\n\n\n

    \u5c0d\u65bc\u5e0c\u671b\u5be6\u65bd\u300c\u6a19\u6e96\u300d\u7684\u4f01\u696d\u800c\u8a00\uff0c\u6311\u6230\u5728\u65bc\uff1a\u6839\u64da\u52d5\u614b\u91cd\u5927\u6027\u8b70\u984c\u8a55\u4f30\u5c07\u5f71\u97ff\u529b\u8996\u70ba\u6574\u9ad4\uff0c\u8a8d\u8b58\u5230\u505a\u51fa\u8271\u96e3\u6c7a\u7b56\u7684\u9700\u8981\uff0c\u4f86\u61c9\u5c0d\u4e0d\u540c\u5f71\u97ff\u529b\u9818\u57df\u4e4b\u9593\u4ee5\u53ca\u8ca1\u52d9\u548c\u793e\u6703\u6c38\u7e8c\u7e3e\u6548\u4e4b\u9593\u4e0d\u53ef\u907f\u514d\u7684\u6b0a\u8861\u3002\u00a0<\/p>\n\n\n\n

    <\/div>\n\n\n\n

    \u6c38\u7e8c\u6027\u5e73\u8861\u8a08\u5206\u5361<\/strong>\u00a0<\/h2>\n\n\n\n

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    \u6aa2\u8996SBSC\u61c9\u7528\u7684\u5b78\u8853\u7814\u7a76\uff0c\u986f\u793a\u5176\u512a\u52e2\u548c\u660e\u986f\u7684\u5f31\u9ede\uff08\u898b\u8868\u4e00\uff09\uff0c\u5617\u8a66\u5206\u6790SBSC\u5982\u4f55\u4fc3\u9032\u300cSDG\u5f71\u97ff\u529b\u8a08\u756b\u300d\u7684\u5be6\u65bd\uff0c\u6709\u8da3\u4e14\u4ee4\u4eba\u9f13\u821e\u7684\u662f\uff0c\u300cSDG\u5f71\u97ff\u529b\u8a08\u756b\u300d\u7684\u5be6\u65bd\u6709\u53ef\u80fd\u53ef\u4ee5\u89e3\u6c7aSBSC\u5f88\u591a\u7f3a\u9ede\u3002<\/p>\n\n\n\n

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    SBSC\u512a\u9ede<\/td>SBSC\u7f3a\u9ede<\/td><\/tr>
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    \u5c07\u7b56\u7565\u76f8\u95dc\u7684\u6c38\u7e8c\u554f\u984c\u8207\u73fe\u6709\u6163\u4f8b\u548c\u696d\u52d9\u6a21\u5f0f\u6574\u5408<\/td>\u5f37\u5316\u548c\u8faf\u8b77\u73fe\u6709\u7684\u975e\u6c38\u7e8c\u5546\u696d\u6163\u4f8b<\/td><\/tr><\/tbody><\/table><\/div>
    \u8868\u4e00\uff1a\u6c38\u7e8c\u6027\u5e73\u8861\u8a08\u5206\u5361\u4e4b\u512a\u7f3a\u9ede
    \u8cc7\u6599\u4f86\u6e90\uff1aHahn, T., & Figge, F. (2018). Why Architecture Does Not Matter: On the Fallacy of Sustainability Balanced Scorecards. Journal of Business Ethics, 150(4), 919\u2013935.<\/em><\/figcaption><\/figure>\n\n\n\n

    \u8af7\u523a\u4f46\u6216\u8a31\u4e26\u4e0d\u4ee4\u4eba\u9a5a\u8a1d\u7684\u662f\uff0cSBSC\u7684\u7f3a\u9ede\u53ef\u80fd\u6e90\u65bc\u4f01\u696d\u7ba1\u7406\u968e\u5c64\u53ef\u80fd\u4e0d\u53ef\u907f\u514d\u5730\u6703\u504f\u5411\u77ed\u671f\u8ca1\u52d9\u7e3e\u6548\uff0c\u800c\u5c07\u5176\u4ed6\u6c38\u7e8c\u6210\u679c\u81f3\u65bc\u5176\u6b21\u7684\u64d4\u6182\u3002\u5982\u679c\u662f\u771f\u7684\uff0c\u8a72\u8a08\u5206\u5361\u5c07\u7121\u6cd5\u4fdd\u6301\u5e73\u8861\uff0c\u800c\u5728\u6700\u597d\u7684\u60c5\u6cc1\u4e0b\uff0cSBSC\u53ea\u80fd\u4fc3\u4f7f\u4f01\u696d\u671d\u8457\u6c38\u7e8c\u65b9\u5411\u5be6\u73fe\u5c0f\u5e45\u5ea6\u6f38\u9032\u5f0f\u7684\u8b8a\u5316\u3002<\/p>\n\n\n\n

    <\/div>\n\n\n\n

    SDG\u5f71\u97ff\u529b\u8a08\u756b\u70ba\u89e3\u85e5<\/strong><\/h2>\n\n\n\n

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      \n
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