2024助力企业塑料信息披露：释放私人融资潜力

Unlockingprivate finance Contents Foreword...........................................................................................................................................................2 1.1.Financing the transition of companies to a circular economy for plastics...............................................31.2.Addressing the misalignment between financial markets and businesses.............................................4 2.The role of companies................................................................................................................................5 2.1.The context of corporate performance and accountability......................................................................52.2.Adoption of a double materiality approach..............................................................................................62.3.Identifying impact, risks and opportunities...............................................................................................72.4.Disclosure through mandatory and voluntary frameworks......................................................................9 3.The role of financial institutions..............................................................................................................16 3.1.Increased mobilization of the financial sector on plastic pollution issues..............................................163.2.The data used by financial institutions...................................................................................................183.3.Valuation................................................................................................................................................213.4.Disclosure in the financial services sector.............................................................................................21 4.The opportunity for the UN treaty to provide enabling policies...........................................................25 4.1.Global rules for a level playing field.......................................................................................................25 5.1.Corporate disclosure..............................................................................................................................275.2.Financial institutions..............................................................................................................................275.3.Enabling policy framework.....................................................................................................................28 Appendix.........................................................................................................................................................29 A.Mandatory and voluntary disclosure frameworks and standards...........................................................29B.SASB disclosure topics with metrics by selected sector........................................................................32C.Acronyms and abbreviations..................................................................................................................33 Foreword Addressing plastic pollutionis ata critical moment as countries work to finalizea UNtreaty onplastic pollutionat the 5thIntergovernmental Negotiating Committee (INC-5) in Busan,RepublicofKorea,from25November to1December 2024. Countries at INC-5 will have to align on key topics to ensure they deliver an effective global treatyfor plastics. The question of the financing sources to mobilize for the implementation of the This paper discussestheactionsrequired to unlock private finance (equity and debtfinancing instruments) to transition to a circular economy and end plastic pollution. The answers we provide relate to what companies should do in the context of their performanceand accountability,what financial markets should do with the information that comesfrom We demonstrate that by integrating plastic pollution-related risks and circularity opportunities inevery part of their strategic and performance management process, companies can providefinancialinstitutionswith decision-useful information they can use in their valuation and capital This paper primarily focuses on plastic pollution, while also touching on the broader issue ofresource use and the role of a circular economy in mitigating plastic waste.WBCSD and the OnePlanet Network, hosted by the United Nations Environment Programme (UNEP) will address thetopic ofcirculareconomy in a comprehensive manner in theGlobal Circularity Protocolfor With its focus onreporting and disclosure through a double materiality approach,this papercompletes our series of publications onEnabling corporate plastics disclosurethat we started atthe beginning of the INC process. Our first paper,Opening the debate for the adoption of universal metricsreleased inNovember 2022,reviewsthe plastic-related metrics that companies are using (for plastic put onthe market