将企业问责制纳入全球塑料条约

塑料已经成为现代生活中不可或缺的一部分. 由于价格实惠, 耐用，多用途, 它被用于许多应用，如包装, 服装, 化妆品, 建设与农业. 然而, there are critical downsides to its widespread use: an alarming amount of plastic is discarded as waste each year, 这对野生动物和环境造成了严重的后果.

今天，世界正面临着塑料污染危机. 目前塑料的生命周期远非循环, 只有3300万吨(Mt), 占塑料垃圾总量的9%, 进行回收. 2019年，令人震惊的2200万吨塑料泄漏到环境中.其中100万吨流入河流、湖泊和海洋.¹ 到2040年，海洋中的塑料泄漏量将增加两倍.²

解决这一问题的紧迫性日益增加, 与环保非政府组织合作, 公民社会 和 投资者 all dem和ing that companies step up 行动 和 take responsibility for mitigating the risk of plastic pollution. 最近这种压力不断增加的例子包括 ClientEarth提起的塑料诉讼 法国的几家公司; 提交的股东提案 当你播种时 for 10 consumer products companies 和 retailers calling for commitments to absolute cuts in the use of plastic packaging; or more recently, 2023年5月初, 一份由185名投资者签署的声明 calling on companies in the fast-moving consumer goods 和 grocery retail sectors to act more swiftly to address the plastics crisis by reducing their dependency on single-use plastic packaging.

Ending plastic pollution 和 transitioning to plastic circularity is a complex issue 和 companies cannot tackle this challenge alone. 这就是百强企业和金融机构下的原因 全球塑料条约商业联盟 are calling for legally binding global rules 和 measures in the future Global 塑料 Treaty currently being negotiated by UN countries. 商业联盟已经发展起来 政策建议 related to the reduction of plastic production 和 use through a circular economy approach; circulation of all plastic items that cannot be eliminated; 和 prevention 和 remediation of remaining, 难以减少塑料泄漏到环境中. 他们的建议还包括 监察及报告 issues to support the creation of harmonized reporting st和ards for the private sector 和 governments to better underst和 the risks, 与塑料污染有关的机会和影响.

To bridge the gap between the actions companies are taking 和 the global objective to end plastic pollution, 条约成果文件中应增加健全的公司问责制度. 这种问责制将使政府更容易做到这一点, 投资者, 公民社会, suppliers 和 consumers to assess the credibility of commitments 和 progress on compliance 和 follow-up actions that companies take to end plastic pollution 和 transition to a circular economy for plastics. 

在我们的 最新白皮书, we propose an accountability system consisting of four phases that frame the journey for companies to end plastic pollution 和 transition to a circular economy for plastics:

1. 设置一个 雄心壮志 过渡到遵守塑料条约/基于科学的目标;
2. 将目标转化为塑料污染 行动 在公司层面实施的计划;
3. 精确减少塑料污染 会计 通过塑料污染核算机制，逐步衡量(符合商定的条约目标);
4. 通过全球基线报告框架向外部披露度量标准 问责制(报告和披露).

作为问责制的一部分，会计是公司实现以下目标的关键步骤:

• 理解 指标 公司应该设定基准，并采取行动结束塑料污染, including plastic footprinting to measure the plastic leakage occurring in their value chain 和 caused by their operations. Measuring leakage will inform the interventions needed for the plastic pollution caused by their business operation to drastically fall; determining circularity will help companies reduce resource use 和 minimize waste.
• 理解 data 需要计算这些指标. Tackling the waste mismanagement issue requires the disclosure of some data to enable the participation of actors throughout the value chain. 例如, companies could increase the level of precision of country-based waste management data by accessing data points on polymer production levels (volumes, 聚合物的种类, 资料来源), 回收能力和基于国家的塑料废物产生.

出版前2^nd 5月29日至6月2日在巴黎举行的政府间谈判委员会(c -2)会议, 本白皮书将支持建立健全的企业问责制度. 监测和披露的方法可以建立在正规博彩十大网站排名目标12的基础上.6(鼓励公司采用可持续的做法和正规博彩十大网站排名报告)以及 《正规博彩十大网站排名》目标15.

我们要求联合国各会员国支持这一进程 development of an accountability system with globally harmonized disclosure obligations 和 reporting st和ards, 提高公共和私营部门行为体的透明度，并监测其进展和遵守情况. 更具体地说, 我们要求将下列规定纳入全球塑料文书草案:

• 一项反映跟踪公司进展的汇总机制的规定.
  在信息披露方面, 努力主要集中在目标设定和自愿承诺平台，如 艾伦·麦克阿瑟基金会全球承诺, 世界自然基金会的资源:塑料 和 CDP. It is important to build on these initiatives to develop a globally aggregated mechanism that adequately tracks corporate progress on the commitments to plastic pollution reduction already made 和 – importantly – how this corporate progress might contribute to fulfilling new global plastic pollution reduction targets or national plastic waste reduction plans set by governments.

  We need a mechanism to (i) track corporate progress on commitments 和 targets for plastic pollution reduction, (ii) independently verify this progress 和 (iii) link it to the global 和 national targets for ending plastic pollution. This could drive 雄心壮志 和 inform society of the progress that the treaty will have in the coming decade. 重要的是, this could also enable the inclusion of aggregate corporate contributions to any global stock-taking process (at both national 和 global levels), helping the treaty secretariat assess how business is contributing to the world's collective progress on reducing plastic waste.

• 设立塑料污染企业责任委员会的规定.

  理事会的任务是加强行动者(目标制定组织)之间的协调, 标准开发人员与会计相关, reporting 和 disclosure on plastic pollution/circularity) to align st和ards 和 their application 和 work with policymakers to ensure the adoption of consistent 和 robust methodologies for plastic pollution 和 plastic circulatory 会计 across geographies.

以避免增加公司的报告负担, all these 会计 指标 need to be embedded in a reporting 和 disclosure st和ard – that can build on the CDP塑料模块 今年推出.  The future Global 塑料 Treaty provides the opportunity to develop a st和ardized framework for reporting 和 disclosure on plastic pollution 和 circularity that would allow companies to focus corporate time, 把精力和资源放在绩效上，而不是方法论上. 要启用它, 我们要求联合国成员国将企业问责制纳入全球塑料协议草案.

_{[2]皮尤慈善信托和SYSTEMIQ (2020). 打破塑料浪潮:全面评估阻止海洋塑料污染的途径}.