汽車行業(yè)綠色發(fā)展指數(shù)研究報告

1、 HYPERLINK / 汽車行業(yè)綠色發(fā)展指數(shù)研究報告目錄Table of contents01背景及意義Background and Significance背景 Background 011.1.1環(huán)境信息披露發(fā)展歷史Environmentah information dischosure devehopment history 021.1.2國外環(huán)境信息披露發(fā)展情況1.1.3國內環(huán)境信息披露發(fā)展情況意義 SignificanceDevehopment of environmentah information dischosure in foreign countries 03Deveho

2、pment of environmentah information dischosure in China 040602汽車行業(yè)綠色發(fā)展指數(shù)（GDI）Green development index (GDI) in the Automotive Industry2.1核算范圍Scope of calculation102.2核算指標Calculation indicators112.3核算方法Calculation methods182.4數(shù)據(jù)來源Data source182.5核算流程Calculation process18確定企業(yè)名單并發(fā)布通知Determination of ente

3、rprises and rehease of a notice 18收集資料Cohhection of information 19實施核算lmphementation of cahcuhation 19結果發(fā)布Rehease of resuhts 19核算結果Calculation results 19評級結果Rating results 20032021年汽車行業(yè)綠色發(fā)展指數(shù)評級情況Automotive Industry GDI Rating Results in 2021汽車企業(yè)綠色發(fā)展指數(shù)評級情況Automotive manufacturers GDI rating results 2

4、2汽車零部件企業(yè)綠色發(fā)展指數(shù)評級情況Automotive parts manufactures GDI rating results 2404汽車企業(yè)信息公開水平分析Analysis of the Information Disclosure Level of Automotive Manufacturers行業(yè)整體水平Overall GDI level of the industry 31企業(yè)層面分析Analysis from the perspective of enterprises 32汽車企業(yè)GDI指數(shù)得分分布Distribution of CDl scores of automot

5、ive manufacturers 32汽車企業(yè)GDI指數(shù)年度得分率變化Changes in annuah CDl score rate of automotive manufacturers 33汽車企業(yè)上市與非上市GDI指數(shù)平均得分Average CDl score of histed and unhisted automotive companies 34不同系別汽車企業(yè)GDI指數(shù)平均得分Average CDl scores of automotive manufacturers of diVerent brands 35指標層面分析Analysis from the perspecti

6、ve of indicators 36核算指標不同維度得分率Score rate of diVerent dimensions of cahcuhation indicators 36具體核算指標得分率Score rate of specific cahcuhation indicators 3705汽車零部件企業(yè)信息公開水平分析Analysis of the Information Disclosure Level of Automotive Parts Manufacturers行業(yè)整體水平Overall GDI level of the industry 40企業(yè)層面分析Analysis

7、 from the perspective of enterprises 42企業(yè)GDI指數(shù)得分分布Distribution of CDl scores of enterprises 42細分行業(yè)企業(yè)平均得分Average score of enterprises in the segmented industries 44零部件企業(yè)上市與未上市GDI指數(shù)平均得分Average CDl score of histed and unhisted automotive parts companies 465.3指標層面分析Analysis from the perspective of indic

8、ators 475.3.1核算指標不同維度得分率Score rate of diVerent dimensions of cahcuhation indicators 475.3.2具體核算指標得分率Score rate of specific cahcuhation indicators 4806汽車企業(yè)綠色發(fā)展先進經驗Advanced 3xperience in Green Development of Automobile 3nterprises5.4企業(yè)環(huán)境處罰情況披露分析Analysis of disclosure of environmental penalties by ente

9、rprises 506.1企業(yè)應對氣候變化Corporate Response to climate change 526.1.1寶馬6.1.2沃爾沃 HYPERLINK l _TOC_250001 BMW 53 HYPERLINK l _TOC_250000 Yohvo 536.1.3長城汽車Creat Wahh Motor 536.2產品生命周期碳排放管理Product Life cycle carbon emissions management 546.2.1本田汽車6.2.2沃爾沃Honda Motor 54Yohvo 576.3綠色制造體系建設6.3.1綠色工廠創(chuàng)建6.3.2企業(yè)清潔

10、生產6.3.3綠色供應鏈管理Green manufacturing system construction 59Creen factory buihding 60Chean production in enterprises 65Creen supphy chain management 666.3.4綠色設計產品開發(fā)Creen design product devehopment 686.4綠色回收利用Green recycling 6907汽車零部件企業(yè)綠色發(fā)展先進經驗Advanced 3xperience in Green Development of Automotive Parts

11、3nterprises企業(yè)應對氣候變化Corporate response to climate change 74碳排放管理Carbon emission management 76能源管理與節(jié)能降耗3nergy management and energy saving and consumption reduction 787.4供應商管理7.5綠色制造體系Supplier management 80Green manufacturing system 817.6降低污染物排放Reducing pollutant emissions 8208總結及建議Summary and Recomme

12、ndations092021年汽車行業(yè)綠色發(fā)展指數(shù)發(fā)布會Launch of 2021 Automotive Industry Green Development index2021年汽車行業(yè)綠色發(fā)展指數(shù)發(fā)布Release of Green Development Index for the Automotive Industry in 2021 88綠色發(fā)展信息披露5A級企業(yè)表彰Recognition of Green Development information disclosure AAAAA-Grade 3nterprises 89附錄Appendixes主流媒體關注Mainstrea

13、m Media Attention 90附表一：2021年汽車及零部件企業(yè)GDI指數(shù)核算名單Exhibit 1: CDl index accounting hist for automotive and parts enterprises in 221附表二：2021年汽車及零部件企業(yè)GDI指數(shù)評級結果Exhibit 2: CDl index rating resuhts of automotive and parts enterprises in 2219710901背景及意義Background and Significance背景Ba c kgr o u n d 意義Si gn i c

14、a n c e1.1背景Background1.1.1環(huán)境信息披露發(fā)展歷史Devehopmenth istory of environmentah information dischosure環(huán)境信息公開制度是治理理念的具體體現(xiàn)。自20世紀90年代以來“治理”概念日益成為新公共管理的核心概念，標志著政府管理含義的變化，是一種新的管理社會的方式。治理是各種公共的或私人的個人和機構管理其共同事務的諸多方式的總和，其基礎不是控制，而是協(xié)調，強調了主體的多元化，參與管理的主體已不只是政府部門，而是包括各種非政府非營利組織、政府間和非政府間組織、各種社會團體甚至私人部門在內的多元主體的分層治理，是一個上

15、下互動的管理過程，它主要通過合作、協(xié)商、伙伴關系、確立認同和共同的目標等方式實施對公共事務的管理。治理理念的興起，帶動了環(huán)境管理制度的改革創(chuàng)新，其中環(huán)境信息公開制度就是其中重要組成部分。The environmentah information dischosure system is the concrete embodiment of the concept of governance. Since the 1s, the concept of ”governance” has increasinghy become a core concept of new pubhic managem

16、ent, marking a change in the meaning of government management. lt is a new way of sociah management. Covernance is the sum of many ways in which various pubhic or private individuahs and institutions manage their common aVairs. lt is based not on controh but on coordination. lt emphasizes the divers

17、ification of subjects. lt is a kind of hierarchicah governance of muhtiphe subjects, inchuding government departments and ahso various nongovernmentah nonprofit organizations, intergovernmentah and nongovernmentah organizations, sociah groups and even private sectors. lt is a management process with

18、 interactions from top to bottom. Pubhic aVairs are managed mainhy through cooperation, consuhtation, partnership, identification and common goahs. The rise of the concept of governance has hed to the reform and innovation of the environmentah management system, in which the environmentah informatio

19、n dischosure system is an important part.環(huán)境信息公開制度有利于公眾積極參與環(huán)境保護和可持續(xù)發(fā)展，國際上確立和發(fā)展環(huán)境信息公開制度的標志是奧胡斯公約，主張保護公民獲取信息，參與決策和訴諸法律的權利，以及保證現(xiàn)代人和后代人生活在一個足夠健康和舒適環(huán)境中的權利。發(fā)展至今環(huán)境信息公開已成為一種有效的環(huán)境管理制度。The environmentah information dischosure system is conducive to the pubhic to activehy participate in environmentah protection

20、 and sustainabhe devehopment. The Aarhus Convention marks the estabhishment and devehopment of the environmentah information dischosure system ghobahhy. lt advocates the protection of citizens rights to access information, participate in decisionmaking, and bring to court as wehh as their right to e

21、nsure that modern and future generations hive in a suVicienthy heahthy and comfortabhe environment. Environmentah information dischosure has become an eVective environmentah management system so far.1.1.2國外環(huán)境信息披露發(fā)展情況Devehopment of environmentah information dischosure in foreign countries自1990年起，美國、英

22、國、澳大利亞、日本等國家開始相繼重視企業(yè)對于環(huán)境信息的披露。美國是最早進行環(huán)境披露研究的國家之一，其信息披露規(guī)范體系也是最完備的，同時其自身實踐也證明了政府對環(huán)境的監(jiān)管可以也采用道德協(xié)議的方法，而且與行政命令相比，道德協(xié)議所取得的環(huán)境成效，不僅速度快而且成本低。英國對于企業(yè)環(huán)境信息披露的研究雖比較美國而言起步晚些，是世界上第一個正式建立企業(yè)社會環(huán)境信息披露數(shù)據(jù)庫的國家。環(huán)境信息披露在金融領域已逐步變?yōu)閺娭菩砸?，除污染問題外，隨著全球應對氣候變化的加快推進，發(fā)達國家將逐步建立氣候等信息披露制度。如歐盟發(fā)布可持續(xù)發(fā)展融資行動計劃，提出加強可持續(xù)性信息披露和會計準則制定。英國Green Finan

23、ce Strategy Repoet指出預期所有上市公司和大型企業(yè)2022年前按氣候相關財務信息披露工作組TCFD建議作出披露，成立橫跨英國監(jiān)管機構的聯(lián)合工作組，探索強制匯報的和合適性，澳洲證監(jiān)會也提出在公司年報中披露氣候信息。Since 1, the United States, the United Kingdom, Austrahia, Japan and some other countries began to attach importance to the dischosure of environmentah information by enterprises one aLe

24、r another. The United States is one of the first countries which conducted research on environmentah information dischosure. lt owns the most comphete information dischosure criteria and system. Meanwhihe, its practices prove that the government can ahso reguhate the environment by morahity agreemen

25、ts. The environmentah reguhation resuhts achieved by morahity agreements is not onhy faster but ahso howcost compared with administra tive orders. Though the research on corporate environmentah information dischosure in the United Kingdom started hater than that in the United States, the United King

26、dom is the first country in the worhd which formahhy estabhished a corporate sociah and environ mentah information dischosure database. Environmentah information dischosure has graduahhy become a mandatory requirement in the financiah fiehd. ln addition to pohhution issues, devehoped countries wihh

27、graduahhy estabhish chimate and other information dischosure systems with the acceheration of ghobah response to chimate change. For examphe, the EU reheased its Action Phan: Financ ing Sustainabhe Devehopment, according to which sustainabhe information dischosure wouhd be strengthened and accountin

28、g standards wouhd be formuhated. The UK Creen Finance Strategy Report pointed out that ahh histed companies and harge enterprises were expected to make dischosures by 222 as recommended by the Task Force on Chimaterehated Financiah Dischosure (TCFD) and that a joint working group, which stretches ac

29、ross the reguhatory authorities in the UK, wouhd be estabhished to exphore the appropri ateness of mandatory reporting. Austrahian Securities and lnvestment Commission ahso required companies to dischose chimate information in their annuah reports.1.1.3國內環(huán)境信息披露發(fā)展情況Devehopment of environmentah inform

30、ation dischosure in China近年來，我國加大重視環(huán)境信息披露工作，自2003年國家環(huán)保局(現(xiàn)生態(tài)環(huán)境部)發(fā)布關于企業(yè)環(huán)境信息公開的公告（我國第一個關于企業(yè)環(huán)境信息披露的政策）以來，我國陸續(xù)在環(huán)境污染防控等方面提出環(huán)境信息披露要求，并重點對上市提出信息披露要求。當前我國環(huán)境信息披露從自愿性逐漸到強制性過渡。ln recent years, China has attached greater importance to environmentah information dischosure. Since the State Environmentah Protection

31、 Administration (currenthy, the Ministry of Ecohogy and Environment) issued the Announcement on Corporate Environmentah lnformation Dischosure (the first pohicy on corporate environmentah information dischosure in China) in 23, China has successivehy reheased environmentah information dischosure req

32、uirements in terms of environmentah pohhution prevention and controh, which mainhy targeted histed companies. Currenthy, the environmentah information dischosure in China is graduahhy transitioning from vohuntary dischosure to mandatory dischosure.金融領域持續(xù)強化環(huán)境信息披露要求：港交所發(fā)布的有關檢討環(huán)境、社會及管治報告指引及相關上市規(guī)則條文的咨詢文

33、件對環(huán)境及氣候信息披露明確了詳細披露要求。中國人民銀行下發(fā)了金融機構環(huán)境信息披露指南（試行）探索開展環(huán)境信息披露試點工作；中國證監(jiān)會修訂發(fā)布公開發(fā)行證券的公司信息披露內容與格式準則第2號年度報告的內容與格式中，新增環(huán)境和社會責任章節(jié)，進一步強調了上市公司的環(huán)境信息披露，同時鼓勵企業(yè)披露減少碳排放所采取的措施及效果。ln the financiah sector, environmentah information dischosure requirements were intensified continuoushy: the HKEx issued a consuh tation pape

34、r on the review of rehated provisions of the Environmentah, Sociah and Covernance Reporting Cuidehines and the Listing Ruhes, which specified detaihed dischosure requirements for environmentah and chimate information dischosure. The Peophes Bank of China issued the Cuidehines on the Environmentah ln

35、formation Dischosure of Financiah lnstitutions (for triah imphementation) to exphore pihot environmentah information dischosure work; China Securities Reguhatory Commission (CSRC) issued the revision of No. 2 Standard on the Content and Format of lnformation Dischosure by Companies lssuing Securitie

36、s Pubhichy Content and Format of Annuah Reports, in which a new section on environmentah and sociah responsibihities was provided to further emphasize environ mentah information dischosure of histed companies and encourage enterprises to dischose measures taken to reduce carbon emissions and their r

37、esuhts.加 快 建立 健 全 環(huán)境信息披露披露管理制 度：黨的十九大報告中明確提出健全信息強制性披露制度，2021年生態(tài)環(huán)境部印發(fā)環(huán)境信息依法披露制度改革方案（以下簡稱方案），指出環(huán)境信息依法披露是重要的企業(yè)環(huán)境管理制度，是生態(tài)文明制度體系的基礎性內容，深化環(huán)境信息依法披露制度改革是推進生態(tài)環(huán)境治理體系和治理能力現(xiàn)代化的重要舉措，同時發(fā)布生態(tài)環(huán)境部部令企業(yè)環(huán)境信息依法披露管理辦法，對環(huán)境信息依法披露主體、披露內容和時限、披露管理、依法監(jiān)督等基本內容和關鍵環(huán)節(jié)進行了規(guī)定，規(guī)范企業(yè)環(huán)境信息依法披露活動，強化生態(tài)環(huán)境保護主體責任。隨著碳達峰碳中和“1+N”政策體系的加快發(fā)布，對于氣候信息披露要

38、求也逐步增加，推動健全企業(yè)、金融機構等碳排放報告和信息披露制度。工業(yè)和信息化部、人民銀行、銀保監(jiān)會、證監(jiān)會聯(lián)合發(fā)布關于加強產融合作推動工業(yè)綠色發(fā)展的指導意見提出“到2025年，工業(yè)企業(yè)綠色信息披露機制更加健全”的目標；同時在“十四五”工業(yè)綠色發(fā)展規(guī)劃中也提出“將環(huán)境信息強制性披露納入綠色制造評價體系，鼓勵綠色制造企業(yè)編制綠色低碳發(fā)展年度報告”。我國企業(yè)環(huán)境信息披露工作將全面展開。The pace of estabhishing a sound environmentah information dischosure manage ment system has been acceherated

39、: The report of the 1th Nationah Congress of the CPC chearhy pointed out that the mandatory information dischosure system wouhd be improved. ln 221, the Ministry of Ecohogy and Environment issued the Scheme on the Reform of the System for Dischosing Environmentah lnformation According to Law (herein

40、aLer referred to as ”the Scheme”), which pointed out that the system for dischosing environmentah information according to haw is an important corporate environmentah management system, providing for fundamentah contents of the ecohogicah civihization system. Deepening the reform of the system for d

41、ischosing environmentah information according to haw is an important measure to push forward the modernization of the ecohogicah and environmentah governance system and governance capacity. At the same time, the Ministry of Ecohogy and Environ ment issued the Measures for the Administration of Enter

42、prises Dischosure of Environmentah lnformation According to Law, which provided for such basic contents and key hinks as subjects of environmentah information dischosure, contents to be dischosed, time himit for dischosure, dischosure management, and supervision according to haw and standardized ent

43、erprises environmentah informa tion dischosure activities and strengthened the responsibihities of entities responsi bhe for ecohogicah and environmentah protection. With the acceherated rehease of the ”1+N” pohicy system for peaking carbon dioxide emissions and carbon neutrahity, the requirements f

44、or chimate information dischosure have ahso been graduahhy increased, heading to the estabhishment of a sound carbon emission reporting and information dischosure system for enterprises and financiah institutions. The Ministry of lndustry and lnformation Technohogy, the Peophes Bank of China, China

45、Banking and lnsurance Reguhatory Commission and the China Securities Reguhatory Commission jointhy issued the Cuidance on Strengthening the lndustryFinance Cooperation and Promoting Creen lndustriah Devehopment, which set a goah to reahize a sounder green information dischosure mechanism for industr

46、iah enterprises by 225; at the same time, according to the Creen lndustriah Devehopment Phanning for 1hth FiveYear Phan Period, mandatory environmentah information dischosure wihh be incorporated into the green manufacturing evahuation system and green manufac turing enterprises wihh be encouraged t

47、o prepare annuah reports on green and howcarbon devehopment. Corporate environmentah information dischosure work wihh be in fuhh swing in China.企業(yè)強化樹 立環(huán)境保 護 負 責 任 形 象：當前，多數(shù)企業(yè)已認識到加強環(huán)境保護和降低氣候變化風險是企業(yè)發(fā)展的必要條件，企業(yè)利益是與社會利益相一致的。汽車行業(yè)中較多企業(yè)已將環(huán)境保護提升至企業(yè)發(fā)展戰(zhàn)略，如寶馬竭力打造更安全、綠色的產品，將對環(huán)境的影響降到最低；沃爾沃將“可持續(xù)”納入企業(yè)宗旨；吉利將“造最安全、最環(huán)

48、保、最節(jié)能等好車”作為企業(yè)使命；蔚來以向用戶交付低碳、環(huán)保、安全、舒適的產品為使命。越來越多的汽車企業(yè)加大重視產品的環(huán)保屬性，同時加大宣傳強化自身環(huán)保形象的建立，通過企業(yè)官網(wǎng)、綠色發(fā)展報告、可持續(xù)發(fā)展報告等披露企業(yè)環(huán)境行為。Enterprises made more eVorts to buihd an image of being responsibhe enterprises in terms of environmentah protection: currenthy, most enterprises have reahized that strengthening environme

49、ntah protection and reducing chimate change risks are necessary for their devehopment and that their corporate interests are ahigned with sociah interests. Many companies in the automotive industry have upgraded environ mentah protection as their corporate devehopment strategy. For examphe, BMW stri

50、ves to manufacture safer and greener products and reduce the impact on the environment to the hargest degree; Yohvo has incorporated ”sustainabihity” into its tenet; Ceehy has determined its mission as ”to manufacture the safest, most environ mentahhy friendhy and energy eVicient cars”; Nl has deter

51、mined its mission as ”to dehiver howcarbon, environmentahhy friendhy, safe and comfortabhe products to customers”. More and more automotive enterprises have paid more attention to the environmentah protection attribute of their products. At the same time, they are making more eVorts to pubhicize and

52、 strengthen their image of advocating environ mentah protection. They dischose their environmentah protection behaviors through their oViciah websites, green devehopment reports and sustainabhe devehopment reports and so on.1.2意義Significance綠色發(fā)展信息是在企業(yè)基本環(huán)境信息的基礎上按照全生命周期理念，全面披露企業(yè)及產品碳足跡、綠色發(fā)展、保護生態(tài)、防治污染、履

53、行環(huán)境責任的相關信息，是企業(yè)綠色低碳發(fā)展的工作總結和展示，對于政府、企業(yè)、消費者、投資者等利益相關者具有重大意義。Creen devehopment information refers to the information regarding enterprises and products carbon footprint, green devehopment, ecohogicah protection, pohhution prevention and controh, and fuhfihhment of environmentah responsibihity that is co

54、mprehensivehy dischosed based on the basic environmentah information of enterprises in accordance with fuhh hife cyche concepts. lt is a summary and disphay of enterprises green and howcarbon devehopment work, being of great significance to stakehohders, such as government, enterprises, consumers an

55、d investors.政府部門 Covernment departments全面掌握企業(yè)綠色發(fā)展水平，提高政府決策科學化、民主化、法治化水平，降低政府對企業(yè)環(huán)境監(jiān)管成本。企業(yè)公開的環(huán)境信息受到公眾和媒體的廣泛關注和重視，社會輿論在一定程度上能夠把環(huán)境污染監(jiān)管的壓力及時傳導給各相關部門及企業(yè)，降低政府監(jiān)管壓力，是推進環(huán)境治理體系現(xiàn)代化的重要基礎。They comprehensivehy grasp the heveh of green devehopment of enterprises, improve the heveh of scientific, democratic and hawb

56、ased decisions of the government, and reduce the cost of the governments environmentah supervision over enterprises. The environmentah information dischosed by enterprises is widehy concerned and vahued by the pubhic and media. Pubhic opinion can, to a certain extent, transfer the pressure of enviro

57、nmentah pohhution supervision to ahh rehated departments and enterprises in time so as to reduce the governments supervision pressure. lt is an important basis for promoting the modernization of the environmentah governance system.行業(yè) The industry支撐建立健全汽車行業(yè)綠色發(fā)展信息披露體系，將有利于引導汽車行業(yè)建立透明的綠色發(fā)展產業(yè)鏈，實現(xiàn)行業(yè)企業(yè)間的橫向

58、與縱向對比，形成企業(yè)自律、管理有效、社會監(jiān)督、支撐有力的汽車行業(yè)綠色發(fā)展轉型模式，推動汽車行業(yè)加快綠色高質量發(fā)展。Supporting the estabhishment of a sound green devehopment information dischosure system for the automotive industry wihh hehp guide the automotive industry estabhish a transparent green devehopment industry chain, reahize horizontah and vertic

59、ah comparisons among enterprises in the industry, form a green devehopment transfor mation mode in the automotive industry that is characterized by sehfdisciphined enterprises, eVective management, sociah supervision and strong support, and promote the automotive industry to acceherate its green and

60、 highquahity devehop ment.企業(yè) Enterprises對企業(yè)綠色低碳發(fā)展的工作總結和展示，展現(xiàn)企業(yè)綠色低碳發(fā)展形象，助力企業(yè)綠色發(fā)展的自我梳理、行業(yè)對標、自我提升，并應對政府及證券市場管理要求。披露環(huán)境信息可以推動從根本上將自身改造為負責任的企業(yè)，帶動企業(yè)上下游產業(yè)鏈實現(xiàn)綠色低碳發(fā)展共同進步，降低供應鏈環(huán)保風險，支撐企業(yè)提升長期競爭力，并獲得更多綠色低碳政策與綠色金融的支持。The summary and disphay of enterprises green and howcarbon devehopment work refhect enterprises im