Embedding corporate accountability into the global plastics treaty

Plastic has become an integral part of modern life. 由于价格实惠, 耐用，多用途, it is used in many applications such as packaging, 服装, 化妆品, 建设与农业. 然而, 塑料的广泛使用也有严重的缺点:每年被丢弃的塑料数量惊人, which has severe consequences for wildlife 和 the environment.

Today, the world is facing a plastic pollution crisis. The current life cycle for plastics is far from circular, 只有3300万吨(Mt), 占塑料垃圾总量的9%, 进行回收. A shocking 22 Mt of plastics leaked into the environment in 2019, 6.1 Mt of which reached rivers, lakes 和 the ocean.¹ Plastic leakage to the ocean is set to triple by 2040.²

解决这一问题的紧迫性日益增加, 与环保非政府组织合作, 民间社会和投资者都要求企业采取行动，承担起减轻塑料污染风险的责任. Recent examples of this mounting pressure include 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 呼吁快速消费品和杂货零售行业的公司通过减少对一次性塑料包装的依赖，更迅速地采取行动，解决塑料危机.

结束塑料污染和向塑料循环过渡是一个复杂的问题，企业无法单独应对这一挑战. This is why 100 companies 和 financial institutions under the Business Coalition for a Global 塑料 Treaty 是否呼吁在联合国各国正在谈判的未来《正规博彩十大网站排名》中制定具有法律约束力的全球规则和措施. 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, hard-to-abate plastic leakage into the environment. 他们的建议还包括 监察及报告 支持建立统一的报告标准，以便私营部门和政府更好地了解风险, opportunities 和 impacts related to plastic pollution.

弥合公司正在采取的行动与结束塑料污染的全球目标之间的差距, a robust corporate accountability system should be added to the treaty outcome document. Such an accountability system would make it easier for governments, 投资者, 公民社会, 供应商和消费者评估承诺的可信度，以及公司为结束塑料污染和向塑料循环经济过渡而采取的合规和后续行动的进展. 

在我们的 最新白皮书, 我们提出了一个由四个阶段组成的问责制，为公司结束塑料污染和向塑料循环经济过渡提供了框架:

1. 设置一个 雄心壮志 for the transition to compliance with the plastic treaty/science-based targets;
2. Translate the target into a plastic pollution 行动 plan for implementation at the company level;
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. Disclose the 指标 externally through a global baseline reporting framework for 问责制(报告和披露).

As part of this accountability system, 会计 is a key step for companies to:

• 理解 指标 companies should use to set their baseline 和 take 行动 to end plastic pollution, 包括塑料足迹，以衡量其价值链中发生的塑料泄漏和由其运营引起的塑料泄漏. 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. 解决废物管理不善问题需要披露一些数据，以使整个价值链的行为者能够参与. 例如, 公司可以通过访问有关聚合物生产水平(数量)的数据点来提高基于国家的废物管理数据的精确度, 聚合物的种类, 资料来源), recycling capabilities 和 country-based plastic waste generation.

出版前2^nd session of the Intergovernmental Negotiating Committee (INC-2) taking place in Paris from 29 May to 2 June, this white paper will support the development of a robust corporate accountability system. The approach for monitoring 和 disclosure could build on Sustainable 发展 Goal (SDG) 12.6 (Encourage companies to adopt sustainable practices 和 sustainability reporting) as well as target 15 of the Kunming-Montreal Global Biodiversity Framework.

We ask the Member States of the United Nations to support the 建立具有全球统一披露义务和报告标准的问责制, enhance the transparency of public 和 private sector actors 和 monitor their progress 和 compliance. 更具体地说, we ask for the following provisions to be integrated into the draft global plastics instrument:

• A provision to reflect an aggregation mechanism tracking corporate progress.
  在信息披露方面, efforts mainly focus on target-setting 和 voluntary commitment platforms such as the 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. 重要的是，在这些倡议的基础上，建立一个全球汇总机制，充分跟踪企业在减少塑料污染承诺方面的进展，更重要的是，企业的进展如何有助于实现新的全球塑料污染减少目标或各国政府制定的国家塑料废物减少计划.

  我们需要一种机制来(i)跟踪企业在减少塑料污染的承诺和目标方面的进展, (ii)独立核实这一进展，(iii)将其与终止塑料污染的全球和国家目标联系起来. 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, 这也可以使公司捐款总额列入任何全球盘点过程(在国家和全球两级)。, 帮助条约秘书处评估企业如何为世界减少塑料废物的集体进步做出贡献.

• A provision to set up a Plastic Pollution Corporate Accountability Council.

  This Council would have the task of increasing coordination between actors (target-setting organizations, 标准开发人员与会计相关, 报告和披露塑料污染/循环)，以协调标准及其应用，并与政策制定者合作，确保采用一致和健全的方法，跨地区进行塑料污染和塑料循环核算.

To avoid an increased reporting burden on companies, 所有这些会计指标都需要嵌入到报告和披露标准中，而这些标准可以建立在会计准则的基础上 CDP塑料模块 今年推出.  未来的《正规博彩十大网站排名》为制定塑料污染和循环报告和披露的标准化框架提供了机会，这将使公司能够集中企业时间, energy 和 resources to compete on performance 和 not on methodologies. 要启用它, we ask the UN Member States to embed corporate accountability into the draft global plastics agreement.

_{[2]皮尤慈善信托和SYSTEMIQ (2020). Breaking the Plastic Wave: A comprehensive assessment of pathways towards stopping ocean plastic pollution}.