联合国全球契约
联合国全球契约 — ESG（环境、社会和治理）报告标准概述，涵盖范围、要求与实施指南。开放获取的可持续发展资源。
联合国全球契约
联合国全球契约是世界上最大的企业可持续发展倡议，拥有来自160个国家的超过20,000家参与企业和3,800个非商业签署方，致力于将其战略和运营与关于人权、劳工、环境和反腐败的十项普遍原则保持一致。
全球契约由联合国秘书长科菲·安南于2000年发起，要求企业拥护、支持并实施一套源自《世界人权宣言》、《国际劳工组织关于工作中基本原则和权利宣言》、《里约环境与发展宣言》和《联合国反腐败公约》的核心价值观。
十项原则
人权： 原则1要求企业支持并尊重对国际公认人权的保护。原则2要求企业确保不成为侵犯人权的同谋。
劳工： 原则3要求企业维护结社自由并有效承认集体谈判权。原则4呼吁消除一切形式的强迫和强制劳动。原则5呼吁有效废除童工。原则6呼吁消除就业和职业方面的歧视。
环境： 原则7要求企业支持对环境挑战采取预防性方法。原则8鼓励采取主动行动以促进更大的环境责任。原则9鼓励开发和推广环境友好型技术。
反腐败： 原则10要求企业反对一切形式的腐败，包括敲诈勒索和贿赂。
进展情况通报
参与企业必须提交年度《进展情况通报》，描述其在实施十项原则和促进可持续发展目标方面的努力。CoP框架于2023年更新，纳入了基于标准化问卷的定量指标报告，使不同参与者的披露更具可比性。未能在规定时间内提交CoP的公司将从该倡议中除名。
与ESG框架的关系
全球契约的十项原则是许多ESG框架的基础参考。众多ESG评级机构将遵守全球契约作为筛选标准。这些原则与GRI标准紧密契合，全球契约已与GRI合作制定综合报告指南。许多可持续投资基金将全球契约成员资格作为正面筛选标准，或将违反全球契约作为排除性标准。
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