8.3 Sustainability accounting as an enabler to wider sustainable development
可讓會計更廣泛持續發展的推動者
Engaging an organisation in the transition to sustainability is difficult. It requires that
people engage in a process which builds their understanding of the need to change
their behaviour and gives them options on how to change.
組織過度參與對會計可持續發展是困難的。它要求人們從事一個過程，建立他們
的理解，需要改變自己的行為，並讓他們選擇如何改變。
Our experience is that sustainability accounting can be a vehicle for that process.
People often report that sustainability accounting allowed them to do what they had
always wanted to do, but previously they had not been able to argue the case.
Focusing on these benefits will help with ‘selling’ sustainability accounting within an
organisation.
我們的經驗是，可持續發展的會計可以為一個轉換的過程。人們經常報告可持續
發展的會計允許他們做一直想做的事，但以前他們並沒有可以議論的案例。針對
這些好處將有助於組織內的“推銷”可持續發展的會計。
Sustainability accounting allows for a justification of sustainable decisions. It uses
financial language which decision makers are familiar with and provides opportunities
for more sustainable behaviour. As such, it can act as a bridge between the ‘old’ and
the ‘new’.
可持續發展的會計讓可持續發展有決定的理由。它使用財政決策者的語言，提供
機會給更多可持續發展的行為。從這邊來看，它可以作為“舊”和“新”之間的橋樑。
We believe it is better to be imprecisely right than precisely wrong when considering
sustainability indicators. As such, sustainability accounting is definitely not about
getting the ‘precisely wrong’ number but one which is ‘imprecisely right’ enough. Its
purpose is to be one carrier in a large change process.
我們相信這是更好的對於不準確的糾正，就是在錯誤時考慮可持續發展指標。從
這邊來看，可持續發展會計，絕對不是“精確錯誤”的數字，但是這是不夠精確的。
其目的是當一個架構在一個大的變化過程中。
8.4 How to start 如何開始
It is our experience that sustainability accounting works best when it builds from
inside an organisation outwards. Reporting performance for internal purposes can
then feed into external disclosure
這是我們的經驗讓可持續性的會計工作為最好的當它建立由組織內部朝向外
部。報告的呈現對內部的用途可能經由傳送到外部而紕漏。
Also, in order to prepare a ‘complete’ set of sustainability accounts an organisation
needs to have the crucial data, such as CO2 emissions and so forth. Starting a
sustainability accounting project can drive improving non-monetary environmental
and social reporting as well.
還有，為了準備一套完整的可持續發展會計，組織需要關鍵的資料，例如二氧化
碳的排放量等等。開始可持續性會計的計畫，可以改善非貨幣環境和社會報告讓
他們更好。
When starting sustainability accounting ask yourself:
問自己何時開始可持續發展會計：
will the information generated be used?
組織需要作出什麼決定讓持續性更好？產生的消息將如何被使用？
• Who will make those decisions? Who is this information for?
誰做出這些決策？這是誰的知識？
• What are the organisation’s blind spots? What do people not realise that they need?
什麼是組織的盲點？他們沒有意識到需要什麼？
• Who will have to be convinced for this to happen?
誰將會被說服要做到這一點
The answers to these questions will differ from place to place. For some organisations
it will be most appropriate to start with an isolated part – say one location, one
country, one product line, one project. For others it will make more sense to be global.
這些問題的答案會應有各處而有所不同。對於一些組織來說，這將是最適當開始
的一個獨立的部分 - 說一個定位，一個國家，一個產品線，,一個項目。對於其
他人，它將有更多的意義是全球性的
There will be problems: how can we value that impact? Where should we draw our
boundaries? We believe sustainability accounting is only about getting a number that
is good enough to enable the larger change process towards sustainability.
那裡有個問題：我們如何可能重視這影響？哪裡是我們該畫的界線？我們相信可
持續發展會計是只得到一個數字，這是不夠使可持續發展有較大的變化過程。
The complexities and difficulties of sustainability accounting should not prevent
organisations making a start. They should recognise that their approach will evolve
and improve over time.
可持續發展會計的複雜性和困難不應妨礙組織的開始。他們應該意識到，隨著時
間的推移，他們的做法將不斷更新和提高。
Appendix 1: Drivers for change 附錄1：變化的驅動程序
This section outlines the current financial framework and identifies drivers for change
towards an integrated sustainability accounting framework. Some of the drivers are
‘pulls’ from regulators, investors and stakeholders while others are internal ‘pushes’
for better managerial information.
本節概述了當前的金融架構，採取綜合可持續發展的核算架構，並確定變化的驅
動程序。某些驅動程序是“牽線”從監管機構，投資者和利益相關者，而另一些內
部'促進'更好的管理信息。
Financial accounting and the service economy 財務會計和服務經濟
th
Much of the present financial accounting framework was codified in the early 20
century. Consequently, financial accounting is well suited to the dominating
businesses of that era: manufacturing industries where companies owned large
amounts of plant and machinery and employed large numbers of manual workers.
在20世紀初編纂了大部份的財務會計框架。於是，財務會計非常適合於那個時代
佔主導地位的企業：製造業的公司擁有大量的廠房及機器，並僱用了大量的體力
勞動工人
In the last 20 years, the structure of the largest economies has moved from
manufacturing to service industries. Companies now rely on the qualities of the
services they provide, their innovation and how customers, investors and wider
stakeholders perceive them. For example, a company like Nike controls its brand,
product designs and the quality of production but the actual manufacturing is
sub-contracted.
在過去的20年，最大的經濟體已經從製造業向服務業的結構。公司現在依靠他們
提供的服務的品質。他們的創新以及客戶、投資者和更廣泛的利益相關者的感
覺。例如，像Nike這樣控管商標的公司，他們進行產品設計和生產質量，但在實
際製造時分包。
Even with the bear market of the early part of the new century, corporate market
valuations exceed their accounting net asset value. The differences between market
and book values are indications of aspects of company performance that fall outside
traditional accounting methods. The difference is often assigned to intangible assets
that represents the faith investors have in the ability of the company to deliver net
economic benefit over the long term.
即使有空頭市場在比較早的新世紀，公司的市場估值超過其會計淨資產值。市場
與賬面價值之間的差異有跡象顯示公司業績下降的各個方面，傳統的會計方法除
外。所不同的是經常被分配到無形資產，代表投資者有信心公司有能力提供長期
淨經濟利益。
This faith is not based on the historic cost of the assets and liabilities but on the
reputation of the company to deliver consistent competitive advantage. The
competitive advantage can be assigned to intangible assets such as brands, employee
capabilities, management reputation and so on. For example, when valuing a film
production company, the market does not first consider the fixed asset value of the
cameras or editing equipment. They consider the track record the companies have in
producing films which earn money, and whether that feat can be repeated.
這信念不是基於歷史成本的資產和負債，但在公司的聲譽上，提供了一貫的競爭
優勢。可以被分配到品牌等無形資產的競爭優勢，員工的能力、管理信譽等。例
如：在評估一家電影製作公司，首先市場不考慮攝像機或編輯設備的固定資產價
值，他們認為有賺錢的是追蹤電影製作公司的記錄，是否可以重複這一壯舉。
Traditional accounting is still struggling with how to provide an objective financial
valuation methodology for these intangible assets. Increasingly analysts and investors
are using data that is outside traditional accounting when valuing a company. Many of
these are non-financial - like customer churn (retention and recruitment) rates. This
guide provides examples of companies trying to communicate their own monetised
measures.
傳統的會計仍掙扎於如何提供一個客觀的財務無形資產的估值方法。公司估值
時，越來越多的分析師和投資者使用的數據是傳統的會計核算外的資料。其中許
多都是非財政的 - 如客戶流失率（挽留和招聘）率。本指南提供的例子，是試
圖傳達自己的貨幣化措施的公司。
Financial accounting and sustainability 財務會計和可持續發展
When the financial accounting principles were being codified, the global
environmental impacts of industrialised society were not a pressing issue. At that time
industry was considered socially responsible if it provided a return on investment and
a platform for national economic growth.
何時被編入的財務會計原則，受全球工業化社會環境的影響，是一個迫切的問
題，當時行業被認為是對社會負責的，如果它提供了一個投資和回報的一個平
台，為國家的經濟增長。
Now, however, there is a growing understanding of the global environmental, social
and economic consequences of large-scale industrialisation. The demands made on
companies to demonstrate that they are socially responsible are changing. The focus
of economic progress is moving from development – economic growth – to
sustainable development – economic, social and environmental improvements on a
global scale. Traditional accounting was not designed for this purpose but is presently
undergoing a transformation process whereby historical financial accounting data is
increasingly supplemented by non-financial data relating to the broader sustainability
debate. The sustainability accounting examples in this guide are part of that
transformation.
現在，然而，有越來越多的全球環境的認識，大規模工業化的社會和經濟後果。
對企業提出的要求，以證明他們是對社會負責是有變化的。經濟發展的重點轉移
到從發展 - 經濟增長 - 可持續發展 - 經濟，在全球範圍內的社會和環境的改
善，傳統的會計沒有為此而設計的，但現正處於轉型過程中，歷史財務會計數據
越來越多地補充非財務數據有關的更廣泛的可持續性的辯論。本指南中的可持續
性會計例子是這一轉變的一部分。
Making decisions for sustainability requires a broader perspective that draws on
economic, social and environmental dimensions. It must also recognise longer
timeframes that enable appropriate consideration of the way current decisions impact
on future generations.
可持續發展，需要更廣闊的視野，吸引了對經濟做出決定，在社會和環境方面。
還必須認識到較長的時限可以適當考慮當前決策的方式對未來的影響。
Sustainability accounting is one approach to the challenge of making decisions for
sustainability.
可持續發展會計是一種方法的挑戰可持續發展的決策。
Changing requirements of good corporate governance
良好的企業治理要有不斷變化的需求
Accounting for the financial aspects of an organisation’s performance is a statutory
requirement. Accounting for sustainability is currently a voluntary activity. However,
the changing corporate governance environment, as evidenced by the Turnbull
x
xi
Report , the UK Company Law Review , and the recent Association of British
xii
Insurers Report (2001) , means that companies are increasingly reporting aspects of
their social and environmental performance.
組織績效在會計在財務方面有法定要求，會計可持續發展是目前自願的活動。然
而，不斷變化的企業治理環境，如特恩布爾報告證明，英國公司法檢討，和最近
英國保險業協會的報告（2001 年）
，也就是說，越來越多的公司都報告他們的社
會和環境績效方面。
Reporting sustainability accounts can increase transparency with stakeholders and
deliver benefits. For example, this provision of information can help a company
negotiate more favourable terms with the investment community through disclosure
demonstrating how its management are identifying; evaluating and managing social
and environmental risks. Where appropriate, sustainability accounting can also be part
of how an organisation communicates with its regulators.
報告可持續性賬戶可以增加透明度，與利益相關者帶來好處。例如：這提供的信
息可以幫助公司談判更為有利的條款通過披露與投資界展示其管理的識別，社會
和環境風險的評估和管理。在適當的情況下，可持續發展會計也可以是一個組織
如何與它的監管機構溝通的一部分。
Management benefits of sustainability accounting可持續發展會計的管理效益
Sustainability accounting can be part of operationalising sustainability in an
organisation. Sustainability management accounts provide a useful internal reporting
tool to track progress towards sustainability goals. In particular, they can be used to:
可持續發展會計可以在一個組織中的一部分可操作性可持續發展，可持續發展管
理賬目提供了一個有用的內部報告工具來跟踪實現可持續發展目標的進展情
況，尤其是，它們可以被用來：
• Identify resource efficiency and cost-saving opportunities by routinely collecting
information on environmental and socially related expenditures and show how
effective these expenditures are by linking them to financial benefits and
environmental and social performance.
確定資源利用效率和節約成本的機會，通過日常收集的信息環境和社會相關
的支出，這些支出是如何有效通過他們的經濟利益和環境和社會績效鏈接
• Compare performance and identify best practice 比較性能和確定最佳做法
• Link improvements in sustainability performance with specific and identified
financial opportunities
鏈接可持續發展績效的改善與具體和確定的財政機會
• Highlight the social and environmental risks associated with current financial
performance – using external costs as an indicator of risk.
突出顯示相關的社會和環境風險與目前的財務狀況 - 使用外部成本的風險指標
• Identify which stakeholder relationships present the greatest social and
environmental risks.
確定哪些利益相關者的關係目前最大的社會和環境風險
• Show how environmental and social external costs decline over time with
commitment to sustainability.
顯示如何致力於可持續發展，環境和社會外部成本下降，隨著時間的推移。
• Raise awareness and promote internal change and innovation
提高認識，促進內部的變革和創新
Sustainability accounting provides an opportunity to contribute to the development of
an individual business case for sustainability.
可持續發展會計提供了一個機會，以促進個人業務的可持續發展