{"id":9562,"date":"2026-09-02T16:42:00","date_gmt":"2026-09-02T08:42:00","guid":{"rendered":"https:\/\/www.jodoo.com\/blog\/?p=9562"},"modified":"2026-09-14T14:33:29","modified_gmt":"2026-09-14T06:33:29","slug":"%e9%80%89%e6%8b%a9esg%e6%a1%86%e6%9e%b6%e5%88%b6%e9%80%a0","status":"publish","type":"post","link":"https:\/\/www.jodoo.com\/blog\/zh-cn\/choose-esg-frameworks-manufacturing","title":{"rendered":"\u9762\u5411\u5236\u9020\u5546\u7684ESG\u6846\u67b6\uff1a\u9009\u62e9\u6307\u5357"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"introduction-why-esg-framework-selection-is-a-manufacturing-operations-decision\"><\/span>\u5f15\u8a00\uff1a\u4e3a\u4ec0\u4e48\u9009\u62e9ESG\u6846\u67b6\u662f\u5236\u9020\u4e1a\u8fd0\u8425\u51b3\u7b56\u7684\u5173\u952e\u6240\u5728<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5236\u9020\u5546\u9762\u4e34\u7740\u8d8a\u6765\u8d8a\u5927\u7684\u538b\u529b\uff0c\u9700\u8981\u63d0\u4ea4\u53ef\u6301\u7eed\u53d1\u5c55\u6570\u636e\uff0c\u4f46\u771f\u6b63\u7684\u96be\u70b9\u5f80\u5f80\u4e0d\u5728\u4e8e\u62a5\u544a\u6a21\u677f\uff0c\u800c\u5728\u4e8e\u5176\u80cc\u540e\u7684\u5de5\u5382\u6570\u636e\u3002\u5728\u62e5\u6709\u591a\u4e2a\u751f\u4ea7\u57fa\u5730\u7684\u4f01\u4e1a\u4e2d\uff0c, <strong><a href=\"https:\/\/app.jodoo.com\/register\/?utm_source=blog&amp;utm_medium=internal_link&amp;utm_campaign=lean&amp;utm_content=choose-esg-frameworks-manufacturing\">ESG\u6846\u67b6<\/a><\/strong> \u5f88\u5feb\u5c31\u4f1a\u53d8\u6210\u8fd0\u8425\u95ee\u9898\uff0c\u56e0\u4e3a\u6240\u9700\u7684\u8bc1\u636e\u5206\u6563\u5728\u751f\u4ea7\u7684\u5404\u4e2a\u73af\u8282\u3002, <strong><a href=\"https:\/\/www.jodoo.com\/blog\/ehs-manufacturing-guide\/?utm_source=blog&amp;utm_medium=internal_link&amp;utm_campaign=lean&amp;utm_content=choose-esg-frameworks-manufacturing\">\u73af\u5883\u3001\u5065\u5eb7\u4e0e\u5b89\u5168<\/a><\/strong>, \u91c7\u8d2d\u3001\u8d22\u52a1\u548c IT \u90e8\u95e8\uff0c\u901a\u5e38\u4f4d\u4e8e\u4e0d\u540c\u7684\u7cfb\u7edf\u548c\u4e0d\u540c\u7684\u5de5\u5382\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e00\u6311\u6218\u5728\u5236\u9020\u4e1a\u4e2d\u5c24\u4e3a\u660e\u663e\u3002\u80fd\u6e90\u6d88\u8017\u65b9\u9762\uff0c, <strong><a href=\"https:\/\/www.jodoo.com\/blog\/scope-1-2-3-emissions\/?utm_source=blog&amp;utm_medium=internal_link&amp;utm_campaign=lean&amp;utm_content=choose-esg-frameworks-manufacturing\">\u8303\u56f4 1 \u548c\u8303\u56f4 2 \u7684\u6392\u653e<\/a><\/strong>, \u7528\u6c34\u91cf\u3001\u5de5\u4f24\u8bb0\u5f55\u3001\u4f9b\u5e94\u5546\u5c3d\u804c\u8c03\u67e5\u548c\u5e9f\u5f03\u7269\u6570\u636e\u901a\u5e38\u7531\u4e0d\u540c\u7684\u56e2\u961f\u8d1f\u8d23\uff0c\u6536\u96c6\u9891\u7387\u4e0d\u540c\uff0c\u5ba1\u67e5\u6d41\u7a0b\u4e5f\u4e0d\u540c\u3002\u4e00\u5bb6\u62e5\u6709\u4e94\u5bb6\u5de5\u5382\u7684\u79bb\u6563\u578b\u5236\u9020\u5546\u53ef\u80fd\u9700\u8981\u8bbe\u65bd\u56e2\u961f\u63d0\u4f9b\u516c\u7528\u8bbe\u65bd\u6570\u636e\uff0c\u751f\u4ea7\u90e8\u95e8\u63d0\u4f9b\u5e9f\u6599\u548c\u8fd4\u5de5\u6570\u636e\uff0c\u73af\u5883\u3001\u5065\u5eb7\u4e0e\u5b89\u5168 (EHS) \u90e8\u95e8\u63d0\u4f9b\u5b89\u5168\u4e8b\u6545\u6570\u636e\uff0c\u4ee5\u53ca\u91c7\u8d2d\u90e8\u95e8\u63d0\u4f9b\u4f9b\u5e94\u5546\u4fe1\u606f\uff0c\u8d22\u52a1\u90e8\u95e8\u624d\u80fd\u6700\u7ec8\u786e\u5b9a\u62ab\u9732\u5185\u5bb9\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u6587\u5c06\u5e2e\u52a9\u60a8\u533a\u5206\u4e09\u4e2a\u7ecf\u5e38\u88ab\u6df7\u6dc6\u7684\u6982\u5ff5\uff1a\u62a5\u544a\u6846\u67b6\u3001\u62ab\u9732\u6807\u51c6\u548c\u53f8\u6cd5\u7ba1\u8f96\u533a\u62a5\u544a\u89c4\u5219\u3002\u63a5\u4e0b\u6765\uff0c\u6211\u4eec\u5c06\u8fdb\u884c\u6bd4\u8f83\u3002 <strong>GRI\u6807\u51c6<\/strong>, <strong>\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u62ab\u9732\u6807\u51c6<\/strong>, \uff0c \u548c <strong>ESRS<\/strong>, \u7136\u540e\uff0c\u9010\u6b65\u4ecb\u7ecd\u5236\u9020\u5546\u53ef\u4ee5\u7528\u6765\u9009\u62e9\u3001\u7ec4\u7ec7\u548c\u5b9e\u65bd\u6b63\u786e\u62a5\u544a\u65b9\u6cd5\u7684\u5b9e\u7528\u5de5\u4f5c\u6d41\u7a0b\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"esg-frameworks-disclosure-standards-and-reporting-rules\"><\/span>\u73af\u5883\u3001\u793e\u4f1a\u53ca\u516c\u53f8\u6cbb\u7406\u6846\u67b6\u3001\u62ab\u9732\u6807\u51c6\u548c\u62a5\u544a\u89c4\u5219<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5236\u9020\u4e1a\u4e2d\uff0c\u56e2\u961f\u7ecf\u5e38\u4f7f\u7528\u201c<a href=\"https:\/\/app.jodoo.com\/register\/?utm_source=blog&amp;utm_medium=internal_link&amp;utm_campaign=lean&amp;utm_content=choose-esg-frameworks-manufacturing\"><strong>ESG\u6846\u67b6<\/strong><\/a>\u201d\u4f5c\u4e3a\u4e00\u4e2a\u5305\u7f57\u4e07\u8c61\u7684\u672f\u8bed\uff0c\u4f46\u533a\u522b\u5f88\u91cd\u8981\u3002\u62a5\u9053 <strong>\u6846\u67b6<\/strong> \u4e3a\u60a8\u63d0\u4f9b\u7ec4\u7ec7\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u7684\u6574\u4f53\u6846\u67b6\u3002 <strong>\u4fe1\u606f\u62ab\u9732\u6807\u51c6<\/strong> \u660e\u786e\u89c4\u5b9a\u4e86\u54ea\u4e9b\u4fe1\u606f\u5e94\u8be5\u62ab\u9732\u4ee5\u53ca\u5982\u4f55\u63cf\u8ff0\u8fd9\u4e9b\u4fe1\u606f\u3002\u53f8\u6cd5\u7ba1\u8f96\u533a <strong>\u62a5\u544a\u89c4\u5219<\/strong> \u662f\u6cd5\u5f8b\u6216\u76d1\u7ba1\u8981\u6c42\uff0c\u5b83\u544a\u8bc9\u516c\u53f8\u662f\u5426\u5fc5\u987b\u62a5\u544a\u3001\u4f55\u65f6\u62a5\u544a\u4ee5\u53ca\u5728\u54ea\u4e2a\u7cfb\u7edf\u4e0b\u62a5\u544a\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"437\" src=\"https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/09\/Snipaste_2026-09-10_22-02-01-1024x437.png\" alt=\"\" class=\"wp-image-9577\" srcset=\"https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/09\/Snipaste_2026-09-10_22-02-01-1024x437.png 1024w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/09\/Snipaste_2026-09-10_22-02-01-300x128.png 300w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/09\/Snipaste_2026-09-10_22-02-01-766x327.png 766w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/09\/Snipaste_2026-09-10_22-02-01-1536x656.png 1536w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/09\/Snipaste_2026-09-10_22-02-01-18x8.png 18w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/09\/Snipaste_2026-09-10_22-02-01-2048x874.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"why-manufacturers-need-this-distinction\"><\/span>\u4e3a\u4ec0\u4e48\u5236\u9020\u5546\u9700\u8981\u8fd9\u79cd\u533a\u522b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u591a\u57fa\u5730\u5236\u9020\u5546\u5f88\u5c11\u53ea\u5411\u5355\u4e00\u53d7\u4f17\u7fa4\u4f53\u6c47\u62a5\u3002\u8d22\u52a1\u8d1f\u8d23\u4eba\u53ef\u80fd\u9700\u8981\u9762\u5411\u6295\u8d44\u8005\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u62ab\u9732\u4fe1\u606f\uff0c\u73af\u5883\u3001\u5065\u5eb7\u4e0e\u5b89\u5168 (EHS) \u56e2\u961f\u53ef\u80fd\u9700\u8981\u8ddf\u8e2a\u8fd0\u8425\u6307\u6807\u4ee5\u4f9b\u5185\u90e8\u7ba1\u7406\uff0c\u800c\u91c7\u8d2d\u90e8\u95e8\u53ef\u80fd\u9700\u8981\u4f9b\u5e94\u5546\u76f8\u5173\u4fe1\u606f\u4ee5\u6ee1\u8db3\u5ba2\u6237\u9700\u6c42\u3002\u5982\u679c\u8fc7\u65e9\u5730\u5c06\u8fd9\u4e9b\u53d7\u4f17\u7fa4\u4f53\u6df7\u4e3a\u4e00\u8c08\uff0c\u516c\u53f8\u8981\u4e48\u4f1a\u6536\u96c6\u8fc7\u591a\u4f4e\u4ef7\u503c\u6570\u636e\uff0c\u8981\u4e48\u4f1a\u9519\u8fc7\u5bf9\u7279\u5b9a\u62a5\u544a\u7528\u4f8b\u81f3\u5173\u91cd\u8981\u7684\u62ab\u9732\u4fe1\u606f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5047\u8bbe\u4e00\u5bb6\u533a\u57df\u6027\u7535\u5b50\u4ea7\u54c1\u5236\u9020\u5546\u5728\u9a6c\u6765\u897f\u4e9a\u548c\u8d8a\u5357\u8bbe\u6709\u5de5\u5382\uff0c\u5e76\u5728\u6b27\u6d32\u8bbe\u6709\u9500\u552e\u5b9e\u4f53\u3002\u5de5\u5382\u56e2\u961f\u53ef\u80fd\u6bcf\u6708\u6536\u96c6\u80fd\u6e90\u3001\u5e9f\u7269\u548c\u4e8b\u6545\u6570\u636e\u4ee5\u8fdb\u884c\u8fd0\u8425\u63a7\u5236\u3002\u6b27\u6d32\u5b9e\u4f53\u53ef\u80fd\u9762\u4e34\u53d7\u5f53\u5730\u6cd5\u89c4\u7ea6\u675f\u7684\u62a5\u544a\u8981\u6c42\uff0c\u800c\u6bcd\u516c\u53f8\u53ef\u80fd\u66f4\u6ce8\u91cd\u9762\u5411\u6295\u8d44\u8005\u7684\u73af\u5883\u548c\u98ce\u9669\u62ab\u9732\u3002\u5982\u679c\u4e0d\u5c06\u6846\u67b6\u9009\u62e9\u4e0e\u6cd5\u5f8b\u4e49\u52a1\u5206\u5f00\uff0c\u4f01\u4e1a\u6700\u7ec8\u53ef\u80fd\u4f1a\u5728\u4e0d\u540c\u5730\u70b9\u91cd\u590d\u63d0\u4ea4\u8bf7\u6c42\uff0c\u5e76\u5bfc\u81f4\u6570\u636e\u5b9a\u4e49\u4e0d\u4e00\u81f4\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"where-gri-ifrs-and-esrs-fit\"><\/span>GRI\u3001IFRS \u548c ESRS \u7684\u9002\u7528\u8303\u56f4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9 <strong>\u683c\u91cc<\/strong> \u6807\u51c6\u6700\u597d\u88ab\u7406\u89e3\u4e3a\u4e00\u5957\u5e7f\u6cdb\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u4f53\u7cfb\uff0c\u65e8\u5728\u652f\u6301\u4f01\u4e1a\u62a5\u544a\u5176\u5bf9\u7ecf\u6d4e\u3001\u73af\u5883\u548c\u4eba\u7c7b\u7684\u5f71\u54cd\u3002\u8fd9\u4e9b\u6807\u51c6\u5206\u4e3a\u901a\u7528\u6807\u51c6\u3001\u884c\u4e1a\u6807\u51c6\u548c\u4e3b\u9898\u6807\u51c6\uff0c\u5e2e\u52a9\u4f01\u4e1a\u56f4\u7ed5\u91cd\u8981\u5185\u5bb9\u6784\u5efa\u7ed3\u6784\u5316\u62a5\u544a\u3002 <strong><a href=\"https:\/\/www.jodoo.com\/blog\/sustainable-manufacturing-playbook\/?utm_source=blog&amp;utm_medium=internal_link&amp;utm_campaign=lean&amp;utm_content=choose-esg-frameworks-manufacturing\">\u53ef\u6301\u7eed\u6027<\/a><\/strong> \u4e3b\u9898\u3002\u5bf9\u4e8e\u5236\u9020\u5546\u800c\u8a00\uff0c\u5f53\u53d7\u4f17\u5305\u62ec\u4ee5\u4e0b\u7fa4\u4f53\u65f6\uff0cGRI \u901a\u5e38\u5c31\u5f88\u6709\u7528\uff1a <strong>\u5ba2\u6237\u3001\u793e\u533a\u3001\u5458\u5de5\u548c\u5176\u4ed6\u975e\u6295\u8d44\u8005\u5229\u76ca\u76f8\u5173\u8005<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u53ef\u6301\u7eed\u53d1\u5c55\u62ab\u9732\u6807\u51c6\u5904\u4e8e\u4e0d\u540c\u7684\u5730\u4f4d\u3002. <strong>IFRS S1 \u548c IFRS S2<\/strong> \u662f <strong>\u4ee5\u6295\u8d44\u8005\u4e3a\u4e2d\u5fc3<\/strong> \u4e0e\u53ef\u6301\u7eed\u53d1\u5c55\u76f8\u5173\u7684\u8d22\u52a1\u62ab\u9732\u6807\u51c6\uff0c\u4e0e\u53ef\u80fd\u5f71\u54cd\u4f01\u4e1a\u4ef7\u503c\u7684\u98ce\u9669\u548c\u673a\u9047\u5bc6\u5207\u76f8\u5173\u3002\u5728\u5b9e\u8df5\u4e2d\uff0c\u5f53\u8d22\u52a1\u3001\u5ba1\u8ba1\u59d4\u5458\u4f1a\u548c\u8d44\u672c\u5e02\u573a\u5229\u76ca\u76f8\u5173\u8005\u9700\u8981\u4e0e\u516c\u53f8\u6cbb\u7406\u3001\u6218\u7565\u3001\u98ce\u9669\u7ba1\u7406\u548c\u6307\u6807\u76f8\u5173\u7684\u3001\u6709\u52a9\u4e8e\u51b3\u7b56\u7684\u62ab\u9732\u4fe1\u606f\u65f6\uff0c\u5236\u9020\u5546\u901a\u5e38\u4f1a\u4f7f\u7528\u8fd9\u4e9b\u6807\u51c6\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b27\u6d32\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u6807\u51c6\uff0c\u6216 <strong>ESRS<\/strong>, \u8fd9\u4e9b\u89c4\u5219\u5c5e\u4e8e\u6b27\u6d32\u62a5\u544a\u4f53\u7cfb\uff0c\u901a\u5e38\u4e0e\u53cc\u91cd\u5b9e\u8d28\u6027\u539f\u5219\u4e00\u8d77\u8ba8\u8bba\u3002\u5b83\u4eec\u4e0d\u4ec5\u4ec5\u662f\u4e00\u79cd\u81ea\u613f\u6027\u7684\u901a\u7528\u6c9f\u901a\u673a\u5236\uff0c\u800c\u662f\u4e0e\u66f4\u5e7f\u6cdb\u7684\u76d1\u7ba1\u73af\u5883\u7d27\u5bc6\u76f8\u8fde\u3002\u5bf9\u4e8e\u4e00\u5bb6\u5236\u9020\u5546\u800c\u8a00\uff0c <strong>\u6b27\u76df\u4e1a\u52a1<\/strong>, ESRS \u4e4b\u6240\u4ee5\u53d8\u5f97\u76f8\u5173\uff0c\u53ef\u80fd\u662f\u56e0\u4e3a\u516c\u53f8\u8fd0\u8425\u7684\u5730\u70b9\u6216\u54ea\u4e2a\u5b9e\u4f53\u5c5e\u4e8e\u8be5\u8303\u56f4\uff0c\u800c\u4e0d\u662f\u56e0\u4e3a\u53ef\u6301\u7eed\u53d1\u5c55\u56e2\u961f\u66f4\u559c\u6b22\u8fd9\u79cd\u683c\u5f0f\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"use-the-right-layer-for-the-right-decision\"><\/span>\u9009\u62e9\u5408\u9002\u7684\u5c42\u7ea7\u505a\u51fa\u6b63\u786e\u7684\u51b3\u7b56<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u79cd\u6709\u7528\u7684\u9009\u62e9\u601d\u8def\u662f\uff1a\u9996\u5148\u6839\u636e\u53d7\u4f17\u9009\u62e9\u62a5\u544a\u67b6\u6784\uff0c\u7136\u540e\u786e\u5b9a\u9002\u5408\u8be5\u53d7\u4f17\u7684\u4fe1\u606f\u62ab\u9732\u6807\u51c6\uff0c\u6700\u540e\u786e\u8ba4\u9002\u7528\u4e8e\u6bcf\u4e2a\u6cd5\u4eba\u5b9e\u4f53\u7684\u62a5\u544a\u89c4\u5219\u3002\u8fd9\u79cd\u987a\u5e8f\u6709\u52a9\u4e8e\u5236\u9020\u4f01\u4e1a\u907f\u514d\u5c06\u5de5\u5382\u5c42\u9762\u7684\u6570\u636e\u6536\u96c6\u8bbe\u8ba1\u4e0e\u8463\u4e8b\u4f1a\u5c42\u9762\u7684\u4fe1\u606f\u62ab\u9732\u51b3\u7b56\u6df7\u6dc6\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"comparing-gri-standards-ifrs-sustainability-disclosure-standards-and-esrs-for-manufacturers\"><\/span>\u6bd4\u8f83 GRI \u6807\u51c6\u3001IFRS \u53ef\u6301\u7eed\u53d1\u5c55\u62ab\u9732\u6807\u51c6\u548c ESRS \u5236\u9020\u5546\u6307\u5357<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bd4\u8f83\u4e3b\u8981 <a href=\"https:\/\/app.jodoo.com\/register\/?utm_source=blog&amp;utm_medium=internal_link&amp;utm_campaign=lean&amp;utm_content=choose-esg-frameworks-manufacturing\"><strong>ESG\u6846\u67b6<\/strong><\/a> \u4e3a\u4e86\u5e2e\u52a9\u5236\u9020\u5546\u505a\u51fa\u9009\u62e9\uff0c\u8bf7\u91cd\u70b9\u5173\u6ce8\u4ee5\u4e0b\u56db\u70b9\uff1a\u62a5\u544a\u5bf9\u8c61\u3001\u5185\u5bb9\u7ec4\u7ec7\u65b9\u5f0f\u3001\u91c7\u7528\u7684\u91cd\u8981\u6027\u5206\u6790\u65b9\u6cd5\u4ee5\u53ca\u901a\u5e38\u5e94\u7528\u4e8e\u4f55\u79cd\u62a5\u544a\u60c5\u5883\u3002\u672c\u8282\u5c06\u4ee5\u4e00\u4e2a\u6848\u4f8b\u4e3a\u4f8b\uff1a\u4e00\u5bb6\u5728\u9a6c\u6765\u897f\u4e9a\u3001\u6cf0\u56fd\u548c\u8d8a\u5357\u8bbe\u6709\u5de5\u5382\u7684\u591a\u5730\u70b9\u7535\u5b50\u5143\u4ef6\u5236\u9020\u5546\uff0c\u62e5\u6709\u6b27\u6d32\u9500\u552e\u5b9e\u4f53\uff0c\u5ba2\u6237\u5305\u62ec\u5168\u7403\u539f\u59cb\u8bbe\u5907\u5236\u9020\u5546 (OEM) \u548c\u673a\u6784\u6295\u8d44\u8005\u3002\u5176\u57fa\u672c\u8fd0\u8425\u76f8\u540c\uff0c\u4f46\u62a5\u544a\u91cd\u70b9\u4f1a\u6839\u636e\u516c\u53f8\u91c7\u7528\u7684\u662f\u5168\u7403\u62a5\u544a\u5021\u8bae\u7ec4\u7ec7 (GRI) \u6807\u51c6\u3001\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS) \u53ef\u6301\u7eed\u53d1\u5c55\u62ab\u9732\u6807\u51c6\u8fd8\u662f\u6b27\u6d32\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u51c6\u5219 (ESRS) \u800c\u6709\u6240\u4e0d\u540c\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"intended-users-and-decision-purpose\"><\/span>\u9884\u671f\u7528\u6237\u548c\u51b3\u7b56\u76ee\u7684<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u683c\u91cc<\/strong> \u6807\u51c6\u901a\u5e38\u662f\u4e3a\u2026\u2026\u800c\u5236\u5b9a\u7684 <strong>\u5e7f\u6cdb\u7684\u5229\u76ca\u76f8\u5173\u8005\u7fa4\u4f53<\/strong> \u800c\u4e0d\u4ec5\u4ec5\u662f\u6295\u8d44\u8005\u3002\u5b9e\u9645\u4e0a\uff0c\u8fd9\u610f\u5473\u7740\u7535\u5b50\u4ea7\u54c1\u5236\u9020\u5546\u53ef\u4ee5\u62a5\u544a\u5176\u6392\u653e\u3001\u5e9f\u6c34\u3001\u5de5\u4eba\u5b89\u5168\u3001\u4f9b\u5e94\u5546\u52b3\u5de5\u5b9e\u8df5\u4ee5\u53ca\u793e\u533a\u5f71\u54cd\u7b49\u65b9\u9762\u7684\u60c5\u51b5\uff0c\u4ece\u800c\u5e2e\u52a9\u5458\u5de5\u3001\u5ba2\u6237\u3001\u793e\u533a\u3001\u8d37\u6b3e\u65b9\u548c\u975e\u653f\u5e9c\u7ec4\u7ec7\u4e86\u89e3\u5176\u66f4\u5e7f\u6cdb\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u5f71\u54cd\u3002\u56e0\u6b64\uff0c\u5f53\u516c\u53f8\u9700\u8981\u4e00\u4efd\u66f4\u5168\u9762\u7684\u516c\u5f00\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u65f6\uff0cGRI \u5c31\u663e\u5f97\u5c24\u4e3a\u91cd\u8981\uff0c\u7279\u522b\u662f\u5f53\u5ba2\u6237\u95ee\u5377\u8c03\u67e5\u548c\u4f9b\u5e94\u94fe\u8981\u6c42\u8d85\u51fa\u4ee5\u8d22\u52a1\u4e3a\u4e2d\u5fc3\u7684\u62ab\u9732\u8303\u56f4\u65f6\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219<\/strong> \u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u62ab\u9732\u6807\u51c6\u66f4\u4fa7\u91cd\u4e8e\u2026\u2026 <strong>\u6295\u8d44\u8005\u548c\u8d44\u672c\u5e02\u573a<\/strong>. IFRS S1 \u66f4\u5e7f\u6cdb\u5730\u6d89\u53ca\u4e0e\u53ef\u6301\u7eed\u53d1\u5c55\u76f8\u5173\u7684\u8d22\u52a1\u4fe1\u606f\u62ab\u9732\uff0c\u800c IFRS S2 \u5219\u4e13\u95e8\u5173\u6ce8\u4e0e\u6c14\u5019\u76f8\u5173\u7684\u4fe1\u606f\u62ab\u9732\u3002\u5bf9\u4e8e\u540c\u4e00\u5bb6\u5236\u9020\u5546\u800c\u8a00\uff0c\u62a5\u544a\u95ee\u9898\u4ece\u201c\u6211\u4eec\u4e3b\u8981\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u5f71\u54cd\u662f\u4ec0\u4e48\uff1f\u201d\u8f6c\u53d8\u4e3a\u201c\u54ea\u4e9b\u53ef\u6301\u7eed\u53d1\u5c55\u548c\u6c14\u5019\u95ee\u9898\u53ef\u80fd\u5408\u7406\u5730\u5f71\u54cd\u4f01\u4e1a\u4ef7\u503c\u3001\u73b0\u91d1\u6d41\u3001\u878d\u8d44\u6e20\u9053\u6216\u8d44\u672c\u6210\u672c\uff1f\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ESRS<\/strong> \u5750\u5728 <strong>\u6b27\u6d32\u62a5\u544a\u80cc\u666f<\/strong> \u800c\u4e14\u901a\u5e38\u4e0e\u53cc\u91cd\u91cd\u8981\u6027\u76f8\u5173\u3002\u8fd9\u610f\u5473\u7740\u5236\u9020\u5546\u7684\u6b27\u6d32\u5b9e\u4f53\u4e0d\u4ec5\u9700\u8981\u8003\u8651\u53ef\u6301\u7eed\u53d1\u5c55\u95ee\u9898\u5982\u4f55\u5f71\u54cd\u4e1a\u52a1\uff0c\u8fd8\u9700\u8981\u8003\u8651\u4e1a\u52a1\u5982\u4f55\u5f71\u54cd\u5458\u5de5\u548c\u73af\u5883\u3002\u5bf9\u4e8e\u603b\u90e8\u4f4d\u4e8e\u4e1c\u5357\u4e9a\u3001\u4f9b\u5e94\u6b27\u6d32\u5e02\u573a\u7684\u96c6\u56e2\u800c\u8a00\uff0cESRS \u5c24\u5176\u91cd\u8981\uff0c\u56e0\u4e3a\u62a5\u544a\u4e49\u52a1\u53ef\u80fd\u901a\u8fc7\u516c\u53f8\u67b6\u6784\u3001\u4e0a\u5e02\u98ce\u9669\u6216\u5ba2\u6237\u548c\u6bcd\u516c\u53f8\u8981\u6c42\u4f20\u9012\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"organizing-principles-and-structure\"><\/span>\u7ec4\u7ec7\u539f\u5219\u548c\u7ed3\u6784<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e09\u4e2a\u7cfb\u7edf\u5728\u6784\u5efa\u65b9\u5f0f\u4e0a\u4e5f\u5b58\u5728\u5dee\u5f02\u3002GRI \u6807\u51c6\u91c7\u7528\u2026\u2026 <strong>\u6a21\u5757\u5316\u7ed3\u6784<\/strong> \u8be5\u6846\u67b6\u7531\u901a\u7528\u6807\u51c6\u3001\u884c\u4e1a\u6807\u51c6\u548c\u4e13\u9898\u6807\u51c6\u7ec4\u6210\uff0c\u4e3a\u5236\u9020\u5546\u63d0\u4f9b\u4e86\u4e00\u79cd\u5b9e\u7528\u7684\u65b9\u6cd5\uff0c\u4f7f\u5176\u80fd\u591f\u6839\u636e\u516c\u53f8\u5c42\u9762\u7684\u57fa\u7840\u3001\u884c\u4e1a\u7279\u5b9a\u8981\u6c42\u548c\u95ee\u9898\u5c42\u9762\u7684\u62ab\u9732\u4fe1\u606f\u6765\u7f16\u5236\u62a5\u544a\u3002\u5bf9\u4e8e\u7535\u5b50\u4ea7\u54c1\u5236\u9020\u5546\u800c\u8a00\uff0c\u8fd9\u79cd\u7ed3\u6784\u6709\u52a9\u4e8e\u5c06\u80fd\u6e90\u3001\u804c\u4e1a\u5065\u5eb7\u4e0e\u5b89\u5168\u3001\u5e9f\u7269\u5904\u7406\u548c\u91c7\u8d2d\u7b49\u4e3b\u9898\u6574\u5408\u5230\u4e00\u4efd\u80fd\u591f\u53cd\u6620\u5b9e\u9645\u8fd0\u8425\u5f71\u54cd\u7684\u62a5\u544a\u4e2d\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u53ef\u6301\u7eed\u53d1\u5c55\u62ab\u9732\u6807\u51c6\u7ed3\u6784\u5982\u4e0b\uff1a <strong>\u4fe1\u606f\u62ab\u9732\u6807\u51c6<\/strong> IFRS S1 \u5e76\u975e\u9762\u5411\u591a\u4e2a\u5229\u76ca\u76f8\u5173\u7fa4\u4f53\u7684\u5e7f\u6cdb\u62a5\u544a\u67b6\u6784\uff0c\u800c\u662f\u9488\u5bf9\u7279\u5b9a\u6c14\u5019\u56e0\u7d20\u7684\u62ab\u9732\u8981\u6c42\u3002IFRS S1 \u89c4\u5b9a\u4e86\u4e0e\u53ef\u6301\u7eed\u53d1\u5c55\u76f8\u5173\u7684\u8d22\u52a1\u4fe1\u606f\u7684\u4e00\u822c\u8981\u6c42\uff0c\u800c IFRS S2 \u5219\u89c4\u5b9a\u4e86\u6c14\u5019\u76f8\u5173\u7684\u62ab\u9732\u8981\u6c42\u3002\u4ee5\u5236\u9020\u5546\u4e3a\u4f8b\uff0c\u8fd9\u4fc3\u4f7f\u62a5\u544a\u56e2\u961f\u5c06\u5de5\u5382\u5c42\u9762\u7684\u80fd\u6e90\u6d88\u8017\u3001\u5236\u51b7\u5242\u6cc4\u6f0f\u548c\u4f9b\u5e94\u5546\u96c6\u4e2d\u5ea6\u98ce\u9669\u4e0e\u8d22\u52a1\u89c4\u5212\u3001\u98ce\u9669\u7ba1\u7406\u548c\u516c\u53f8\u6cbb\u7406\u62ab\u9732\u8054\u7cfb\u8d77\u6765\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u6b27\u6d32\uff0cESRS\uff08\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\uff09\u4f53\u7cfb\u66f4\u52a0\u7ec6\u81f4\u548c\u5168\u9762\uff0c\u5b83\u5305\u542b\u9488\u5bf9\u7279\u5b9a\u4e3b\u9898\u7684\u6807\u51c6\uff0c\u5e76\u5728\u66f4\u5e7f\u6cdb\u7684\u76d1\u7ba1\u6846\u67b6\u5185\u8fd0\u4f5c\u3002\u5728\u540c\u4e00\u5bb6\u516c\u53f8\u5185\u90e8\uff0cESRS\u901a\u5e38\u4f1a\u63a8\u52a8\u66f4\u6b63\u5f0f\u7684\u8de8\u804c\u80fd\u6d41\u7a0b\uff0c\u56e0\u4e3a\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\u76f8\u5173\u8bae\u9898\u5fc5\u987b\u7ecf\u8fc7\u8bc4\u4f30\u3001\u8bb0\u5f55\uff0c\u5e76\u4e0e\u62a5\u544a\u8303\u56f4\u548c\u8bc1\u636e\u5173\u8054\u8d77\u6765\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"437\" src=\"https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/09\/Snipaste_2026-09-10_22-47-37-1024x437.png\" alt=\"\" class=\"wp-image-9578\" srcset=\"https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/09\/Snipaste_2026-09-10_22-47-37-1024x437.png 1024w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/09\/Snipaste_2026-09-10_22-47-37-300x128.png 300w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/09\/Snipaste_2026-09-10_22-47-37-1536x655.png 1536w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/09\/Snipaste_2026-09-10_22-47-37-18x8.png 18w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/09\/Snipaste_2026-09-10_22-47-37-766x327.png 766w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/09\/Snipaste_2026-09-10_22-47-37-2048x874.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"materiality-lens-and-implementation-context\"><\/span>\u5b9e\u8d28\u6027\u89c6\u89d2\u4e0e\u5b9e\u65bd\u80cc\u666f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u7535\u5b50\u4ea7\u54c1\u5236\u9020\u5546\u800c\u8a00\uff0cGRI\u53ef\u80fd\u4f18\u5148\u8003\u8651\u5de5\u5382\u548c\u4f9b\u5e94\u5546\u7684\u8fd0\u8425\u5f71\u54cd\uff1bIFRS\u53ef\u80fd\u4f18\u5148\u8003\u8651\u5177\u6709\u8d22\u52a1\u5b9e\u8d28\u6027\u5f71\u54cd\u7684\u6c14\u5019\u548c\u53ef\u6301\u7eed\u6027\u98ce\u9669\uff1b\u800cESRS\u53ef\u80fd\u8981\u6c42\u5c06\u8fd9\u4e24\u79cd\u89c2\u70b9\u7ed3\u5408\u8d77\u6765\u8bc4\u4f30\u3002\u8fd9\u5e76\u4e0d\u610f\u5473\u7740\u5728\u4efb\u4f55\u60c5\u51b5\u4e0b\uff0c\u67d0\u4e2a\u4f53\u7cfb\u5c31\u201c\u66f4\u4e25\u683c\u201d\uff1b\u800c\u662f\u610f\u5473\u7740\u6bcf\u4e2a\u4f53\u7cfb\u63d0\u51fa\u7684\u4e3b\u8981\u62a5\u544a\u95ee\u9898\u4e0d\u540c\u3002\u5bf9\u4e8e\u5236\u9020\u5546\u800c\u8a00\uff0c\u5176\u5b9e\u9645\u610f\u4e49\u663e\u800c\u6613\u89c1\uff1a\u9009\u62e9\u6846\u67b6\u7684\u5173\u952e\u4e0d\u5728\u4e8e\u627e\u5230\u4e00\u4e2a\u4e07\u80fd\u7684\u201c\u8d62\u5bb6\u201d\uff0c\u800c\u5728\u4e8e\u4f7f\u62a5\u544a\u903b\u8f91\u4e0e\u7528\u6237\u3001\u7ed3\u6784\u548c\u62a5\u544a\u80cc\u666f\u76f8\u5339\u914d\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"how-materiality-and-users-shape-esg-framework-selection\"><\/span>\u5b9e\u8d28\u6027\u56e0\u7d20\u548c\u7528\u6237\u5982\u4f55\u5f71\u54cdESG\u6846\u67b6\u7684\u9009\u62e9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"who-will-use-the-report-first\"><\/span>\u8c01\u4f1a\u7387\u5148\u4f7f\u7528\u8fd9\u4efd\u62a5\u544a\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65e6\u4f60\u7406\u89e3\u4e86\u67b6\u6784 <a href=\"https:\/\/app.jodoo.com\/register\/?utm_source=blog&amp;utm_medium=internal_link&amp;utm_campaign=lean&amp;utm_content=choose-esg-frameworks-manufacturing\"><strong>ESG\u6846\u67b6<\/strong><\/a>, \u4e0b\u4e00\u4e2a\u8fc7\u6ee4\u5668\u662f <strong>\u7528\u6237\u9700\u6c42<\/strong>. \u8d37\u6b3e\u65b9\u3001\u516c\u5f00\u5e02\u573a\u6295\u8d44\u8005\u3001\u4e3b\u8981\u5ba2\u6237\u548c\u76d1\u7ba1\u673a\u6784\u63d0\u51fa\u7684\u95ee\u9898\u5e76\u4e0d\u76f8\u540c\uff0c\u5373\u4fbf\u4ed6\u4eec\u90fd\u60f3\u8981\u201cESG\u6570\u636e\u201d\u3002\u5bf9\u4e8e\u5236\u9020\u5546\u800c\u8a00\uff0c\u8fd9\u4e00\u70b9\u81f3\u5173\u91cd\u8981\uff0c\u56e0\u4e3a\u540c\u6837\u7684\u57fa\u672c\u4e8b\u5b9e\u53ef\u80fd\u9700\u8981\u6839\u636e\u62a5\u544a\u7684\u9605\u8bfb\u8005\u3001\u6bd4\u8f83\u8005\u548c\u4f9d\u8d56\u8005\u7684\u4e0d\u540c\u800c\u91c7\u7528\u4e0d\u540c\u7684\u7ec4\u7ec7\u65b9\u5f0f\u3002\u5b9e\u9645\u4e0a\uff0c\u7528\u6237\u7fa4\u4f53\u5f80\u5f80\u6bd4\u5197\u957f\u7684\u529f\u80fd\u6bd4\u8f83\u66f4\u5feb\u5730\u7f29\u5c0f\u4e86GRI\u6807\u51c6\u3001IFRS\u53ef\u6301\u7eed\u53d1\u5c55\u62ab\u9732\u6807\u51c6\u548c\u6b27\u6d32\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u6807\u51c6\u4e4b\u95f4\u7684\u9009\u62e9\u8303\u56f4\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d7\u4f17\u4e5f\u4f1a\u5f71\u54cd\u4eba\u4eec\u5bf9\u62a5\u544a\u51b3\u7b56\u6548\u7528\u7684\u9884\u671f\u3002\u8d22\u52a1\u4e3b\u5bfc\u578b\u7528\u6237\u901a\u5e38\u4f18\u5148\u8003\u8651\u53ef\u6301\u7eed\u6027\u95ee\u9898\u5982\u4f55\u5f71\u54cd\u4f01\u4e1a\u4ef7\u503c\u3001\u73b0\u91d1\u6d41\u97e7\u6027\u3001\u8d44\u672c\u652f\u51fa\u89c4\u5212\u548c\u98ce\u9669\u655e\u53e3\u3002\u800c\u66f4\u5e7f\u6cdb\u7684\u5229\u76ca\u76f8\u5173\u8005\u7fa4\u4f53\u53ef\u80fd\u5e0c\u671b\u4e86\u89e3\u66f4\u591a\u5173\u4e8e\u5458\u5de5\u72b6\u51b5\u3001\u6c14\u5019\u4ee5\u5916\u7684\u73af\u5883\u5f71\u54cd\u3001\u5bf9\u5f53\u5730\u793e\u533a\u7684\u5f71\u54cd\u4ee5\u53ca\u4f9b\u5e94\u94fe\u5b9e\u8df5\u7b49\u65b9\u9762\u7684\u4fe1\u606f\u3002\u56e0\u6b64\uff0c\u6846\u67b6\u7684\u9009\u62e9\u4e0d\u4ec5\u662f\u4e00\u9879\u53ef\u6301\u7eed\u6027\u51b3\u7b56\uff0c\u4e5f\u662f\u4e00\u9879\u62a5\u544a\u6cbb\u7406\u51b3\u7b56\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"single-materiality-in-plain-language\"><\/span>\u5355\u4e00\u7269\u8d28\u6027\u7b80\u660e\u8bed\u8a00<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5355\u4e00\u7269\u8d28<\/strong> \u5b83\u63d0\u51fa\u4e86\u4e00\u4e2a\u805a\u7126\u7684\u95ee\u9898\uff1a\u54ea\u4e9b\u53ef\u6301\u7eed\u53d1\u5c55\u8bae\u9898\u53ef\u80fd\u4f1a\u5bf9\u516c\u53f8\u7684\u8d22\u52a1\u72b6\u51b5\u3001\u4e1a\u7ee9\u3001\u878d\u8d44\u6e20\u9053\u6216\u957f\u671f\u4ef7\u503c\u4ea7\u751f\u5408\u7406\u5f71\u54cd\uff1f\u5728\u8fd9\u79cd\u89c6\u89d2\u4e0b\uff0c\u5236\u9020\u5546\u9996\u5148\u4f1a\u5173\u6ce8\u80fd\u6e90\u4ef7\u683c\u6ce2\u52a8\u3001\u78b3\u6392\u653e\u6210\u672c\u3001\u76d1\u7ba1\u98ce\u9669\u3001\u6c14\u5019\u53d8\u5316\u5bf9\u539f\u6750\u6599\u7684\u5f71\u54cd\uff0c\u4ee5\u53ca\u53ef\u80fd\u5bfc\u81f4\u505c\u4ea7\u7684\u5b89\u5168\u4e8b\u6545\u7b49\u95ee\u9898\u3002\u8bb8\u591a\u56e2\u961f\u90fd\u5c06\u8fd9\u79cd\u903b\u8f91\u4e0e\u6295\u8d44\u8005\u5bfc\u5411\u578b\u62a5\u544a\uff08\u5305\u62ec\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u53ef\u6301\u7eed\u53d1\u5c55\u62ab\u9732\u6807\u51c6\uff09\u8054\u7cfb\u8d77\u6765\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u69df\u57ce\u4e00\u5bb6\u534a\u5bfc\u4f53\u5c01\u88c5\u5382\u5c31\u662f\u4e00\u4e2a\u5178\u578b\u7684\u4f8b\u5b50\u3002\u5982\u679c\u8be5\u516c\u53f8\u4e25\u91cd\u4f9d\u8d56\u7535\u7f51\u7535\u529b\u548c\u5de5\u827a\u51b7\u5374\uff0c\u90a3\u4e48\u80fd\u6e90\u4f9b\u5e94\u548c\u7535\u4ef7\u6ce2\u52a8\u5c31\u4f1a\u8fc5\u901f\u5bf9\u8d22\u52a1\u4ea7\u751f\u91cd\u5927\u5f71\u54cd\uff0c\u56e0\u4e3a\u5b83\u4eec\u4f1a\u5f71\u54cd\u5229\u6da6\u7387\u548c\u4ea4\u8d27\u53ef\u9760\u6027\u3002\u5982\u679c\u4e8b\u6545\u5bfc\u81f4\u505c\u4ea7\u3001\u8d54\u507f\u6210\u672c\u6216\u5ba2\u6237\u4fe1\u4efb\u5ea6\u4e0b\u964d\uff0c\u90a3\u4e48\u5de5\u4eba\u5b89\u5168\u95ee\u9898\u4e5f\u4f1a\u5bf9\u8d22\u52a1\u4ea7\u751f\u91cd\u5927\u5f71\u54cd\u3002\u4f9b\u5e94\u5546\u7684\u52b3\u52a8\u6761\u4ef6\u4e5f\u53ef\u80fd\u9700\u8981\u8003\u8651\uff0c\u4f46\u4e3b\u8981\u662f\u5f53\u5ba2\u6237\u5408\u540c\u3001\u4e2d\u65ad\u98ce\u9669\u6216\u58f0\u8a89\u98ce\u9669\u53ef\u80fd\u5f71\u54cd\u6536\u5165\u65f6\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"double-materiality-expands-the-scope\"><\/span>\u53cc\u91cd\u5b9e\u8d28\u6027\u6269\u5927\u4e86\u8303\u56f4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u53cc\u91cd\u7269\u8d28\u6027<\/strong> \u7b2c\u4e8c\u4e2a\u95ee\u9898\u968f\u4e4b\u800c\u6765\uff1a\u4e0d\u4ec5\u8981\u8003\u8651\u53ef\u6301\u7eed\u53d1\u5c55\u5982\u4f55\u5f71\u54cd\u4f01\u4e1a\uff0c\u8fd8\u8981\u8003\u8651\u4f01\u4e1a\u5982\u4f55\u5f71\u54cd\u5458\u5de5\u548c\u73af\u5883\u3002\u8fd9\u79cd\u66f4\u5e7f\u9614\u7684\u89c6\u89d2\u901a\u5e38\u4e0e\u6b27\u6d32\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u6807\u51c6\u76f8\u5173\u8054\uff0c\u5e76\u5b9e\u8d28\u6027\u5730\u6539\u53d8\u4e86\u5236\u9020\u5546\u5173\u6ce8\u7684\u4e3b\u9898\u8303\u56f4\u3002\u67d0\u4e2a\u4e3b\u9898\u4e4b\u6240\u4ee5\u91cd\u8981\uff0c\u53ef\u80fd\u662f\u56e0\u4e3a\u5b83\u4f1a\u7ed9\u516c\u53f8\u5e26\u6765\u8d22\u52a1\u98ce\u9669\uff0c\u4e5f\u53ef\u80fd\u662f\u56e0\u4e3a\u516c\u53f8\u4f1a\u4ea7\u751f\u91cd\u5927\u7684\u5916\u90e8\u5f71\u54cd\uff0c\u6216\u8005\u4e24\u8005\u517c\u800c\u6709\u4e4b\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-14-1.png\" alt=\"\u4fe1\u606f\u56fe\u6bd4\u8f83\u5236\u9020\u5546\u5728ESG\u62a5\u544a\u4e2d\u7684\u5355\u4e00\u91cd\u8981\u6027\u548c\u53cc\u91cd\u91cd\u8981\u6027\u539f\u5219\" class=\"wp-image-9630\" srcset=\"https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-14-1.png 1536w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-14-1-300x200.png 300w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-14-1-1024x683.png 1024w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-14-1-768x512.png 768w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-14-1-18x12.png 18w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u98df\u54c1\u52a0\u5de5\u4f01\u4e1a\u800c\u8a00\uff0c\u5e9f\u6c34\u6392\u653e\u3001\u5305\u88c5\u5e9f\u5f03\u7269\u548c\u5f53\u5730\u6c34\u8d44\u6e90\u53d6\u7528\u7b49\u95ee\u9898\uff0c\u5373\u4fbf\u5c1a\u672a\u5bf9\u8d44\u4ea7\u8d1f\u503a\u8868\u4ea7\u751f\u76f4\u63a5\u5f71\u54cd\uff0c\u4e5f\u53ef\u80fd\u6210\u4e3a\u9700\u8981\u62a5\u544a\u7684\u91cd\u70b9\u4e8b\u9879\u3002\u5458\u5de5\u7684\u5065\u5eb7\u548c\u5b89\u5168\u56fa\u7136\u91cd\u8981\uff0c\u4f46\u8bc4\u4f30\u8fd8\u9700\u8003\u8651\u516c\u53f8\u5bf9\u627f\u5305\u5546\u3001\u5468\u8fb9\u793e\u533a\u548c\u4e0a\u6e38\u519c\u4e1a\u4f9b\u5e94\u5546\u7684\u5f71\u54cd\u3002\u6b63\u662f\u7531\u4e8e\u53cc\u91cd\u5b9e\u8d28\u6027\u539f\u5219\uff0c\u8bc4\u4f30\u8303\u56f4\u5f80\u5f80\u6bd4\u5355\u7eaf\u7684\u8d22\u52a1\u89c6\u89d2\u66f4\u4e3a\u5e7f\u6cdb\uff0c\u5c24\u5176\u662f\u5728\u6392\u653e\u3001\u52b3\u5de5\u5b9e\u8df5\u3001\u751f\u7269\u591a\u6837\u6027\u538b\u529b\u548c\u793e\u533a\u5f71\u54cd\u7b49\u65b9\u9762\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"jurisdiction-decides-what-is-optional\"><\/span>\u7ba1\u8f96\u6743\u51b3\u5b9a\u54ea\u4e9b\u662f\u53ef\u9009\u7684\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7528\u6237\u9700\u8981\u7684\u9009\u9879\u8303\u56f4\u5f88\u7a84\uff0c\u4f46\u662f <strong>\u7ba1\u8f96\u6743<\/strong> \u51b3\u5b9a\u54ea\u4e9b\u662f\u53ef\u81ea\u7531\u652f\u914d\u7684\uff0c\u54ea\u4e9b\u662f\u5f3a\u5236\u6027\u7684\u3002\u4e00\u5bb6\u51fa\u53e3\u5230\u6b27\u6d32\u7684\u4e1c\u5357\u4e9a\u5236\u9020\u5546\u53ef\u80fd\u4ecd\u7136\u4f7f\u7528\u5168\u7403\u62a5\u544a\u5021\u8bae\u7ec4\u7ec7\uff08GRI\uff09\u6807\u51c6\u7f16\u5236\u7ba1\u7406\u62a5\u544a\uff0c\u6216\u8005\u4f7f\u7528\u7b26\u5408\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u53ef\u6301\u7eed\u53d1\u5c55\u62ab\u9732\u6807\u51c6\u7684\u6295\u8d44\u8005\u4fe1\u606f\u62ab\u9732\uff0c\u4f46\u5176\u6cd5\u5f8b\u5b9e\u4f53\u7ed3\u6784\u6216\u5ba2\u6237\u8981\u6c42\u53ef\u80fd\u4f1a\u4fc3\u4f7f\u5176\u90e8\u5206\u4e1a\u52a1\u8f6c\u5411\u6b27\u6d32\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u6807\u51c6\u3002\u56e0\u6b64\uff0c\u9009\u62e9\u5f88\u5c11\u662f\u7eaf\u7cb9\u7684\u504f\u597d\u884c\u4e3a\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u5c31\u662f\u4e3a\u4ec0\u4e48\u8bb8\u591a\u5236\u9020\u4f01\u4e1a\u6700\u7ec8\u4f1a\u91c7\u7528\u5206\u5c42\u5f0f\u65b9\u6cd5\uff0c\u800c\u4e0d\u662f\u5355\u4e00\u7684\u89e3\u51b3\u65b9\u6848\u3002\u4e00\u5957\u62a5\u544a\u7cfb\u7edf\u53ef\u80fd\u7528\u4e8e\u5411\u6240\u6709\u5229\u76ca\u76f8\u5173\u8005\u8fdb\u884c\u603b\u4f53\u62a5\u544a\uff0c\u800c\u53e6\u4e00\u5957\u7cfb\u7edf\u5219\u7528\u4e8e\u5411\u6295\u8d44\u8005\u62ab\u9732\u4fe1\u606f\u6216\u6ee1\u8db3\u533a\u57df\u5408\u89c4\u8981\u6c42\u3002\u5173\u952e\u5728\u4e8e\u4ece\u4e49\u52a1\u548c\u7528\u6237\u7684\u89d2\u5ea6\u51fa\u53d1\uff0c\u800c\u4e0d\u662f\u4ece\u53d7\u6b22\u8fce\u7a0b\u5ea6\u51fa\u53d1\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"topic-priorities-should-follow-operational-reality\"><\/span>\u8bae\u9898\u4f18\u5148\u987a\u5e8f\u5e94\u7b26\u5408\u5b9e\u9645\u64cd\u4f5c\u60c5\u51b5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5236\u9020\u4e1a\u4e2d\u7684\u6750\u6599\u8bae\u9898\u901a\u5e38\u56f4\u7ed5\u4e00\u7ec4\u6613\u4e8e\u7ba1\u7406\u7684\u64cd\u4f5c\u4e3b\u9898\u5c55\u5f00\uff1a\u80fd\u6e90\u3001, <strong><a href=\"https:\/\/www.jodoo.com\/blog\/scope-1-2-3-emissions\/?utm_source=blog&amp;utm_medium=internal_link&amp;utm_campaign=lean&amp;utm_content=choose-esg-frameworks-manufacturing\">\u8303\u56f4 1 \u548c\u8303\u56f4 2 \u7684\u6392\u653e<\/a><\/strong>, \u6b64\u5916\uff0c\u8fd8\u9700\u8003\u8651\u5de5\u827a\u5e9f\u5f03\u7269\u3001\u6c34\u8d44\u6e90\u3001\u5de5\u4eba\u5b89\u5168\u3001\u4f9b\u5e94\u5546\u884c\u4e3a\u4ee5\u53ca\u5de5\u5382\u6216\u7269\u6d41\u8d70\u5eca\u9644\u8fd1\u793e\u533a\u7684\u5f71\u54cd\u3002\u9009\u62e9\u5408\u9002\u7684\u6846\u67b6\u53d6\u51b3\u4e8e\u54ea\u4e9b\u4e3b\u9898\u5bf9\u60a8\u7684\u73af\u5883\u8db3\u8ff9\u3001\u5de5\u827a\u7c7b\u578b\u548c\u62a5\u544a\u5bf9\u8c61\u800c\u8a00\u771f\u6b63\u91cd\u8981\u3002\u91d1\u5c5e\u51b2\u538b\u5382\u3001\u670d\u88c5\u5382\u548c\u5316\u5b66\u54c1\u751f\u4ea7\u5546\u90fd\u53ef\u80fd\u8ba8\u8bba\u6392\u653e\u95ee\u9898\uff0c\u4f46\u91cd\u8981\u6027\u8bc4\u4f30\u548c\u62ab\u9732\u6df1\u5ea6\u5374\u5927\u76f8\u5f84\u5ead\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u662f\u5bf9\u2026\u2026\u7684\u5b9e\u9645\u68c0\u9a8c\u3002 <strong><a href=\"https:\/\/app.jodoo.com\/register\/?utm_source=blog&amp;utm_medium=internal_link&amp;utm_campaign=lean&amp;utm_content=choose-esg-frameworks-manufacturing\">ESG\u6846\u67b6\u9009\u62e9<\/a><\/strong>. \u5982\u679c\u60a8\u7684\u4e3b\u8981\u7528\u6237\u662f\u8d44\u91d1\u63d0\u4f9b\u8005\uff0c\u90a3\u4e48\u8d22\u52a1\u4e0a\u91cd\u8981\u7684\u53ef\u6301\u7eed\u6027\u98ce\u9669\u5f88\u53ef\u80fd\u4e3b\u5bfc\u62a5\u544a\u7ed3\u6784\u3002\u5982\u679c\u60a8\u7684\u62a5\u544a\u9700\u8981\u66f4\u5e7f\u6cdb\u7684\u5f71\u54cd\u89c6\u89d2\uff0c\u53cc\u91cd\u91cd\u8981\u6027\u6807\u51c6\u5c06\u62d3\u5bbd\u62a5\u544a\u8303\u56f4\u548c\u8bc1\u636e\u57fa\u7840\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"a-practical-selection-workflow-for-multi-site-manufacturers\"><\/span>\u9002\u7528\u4e8e\u591a\u5382\u533a\u5236\u9020\u5546\u7684\u5b9e\u7528\u9009\u578b\u5de5\u4f5c\u6d41\u7a0b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4e2a\u5207\u5b9e\u53ef\u884c\u7684ESG\u6846\u67b6\u9009\u62e9\u6d41\u7a0b\u5e94\u8be5\u8db3\u591f\u7b80\u5355\uff0c\u4fbf\u4e8e\u5728\u6240\u6709\u5de5\u5382\u63a8\u5e7f\u5b9e\u65bd\uff0c\u540c\u65f6\u53c8\u8db3\u591f\u4e25\u8c28\uff0c\u80fd\u591f\u7ecf\u53d7\u5185\u90e8\u5ba1\u67e5\u3002\u5bf9\u4e8e\u4e00\u5bb6\u62e5\u6709\u591a\u4e2a\u751f\u4ea7\u57fa\u5730\u7684\u5236\u9020\u5546\u800c\u8a00\uff0c\u8fd9\u901a\u5e38\u610f\u5473\u7740\u4e94\u4e2a\u6b65\u9aa4\uff1a\u786e\u5b9a\u7528\u6237\u548c\u7ba1\u8f96\u8303\u56f4\u3001\u8bc4\u4f30\u91cd\u8981\u8bae\u9898\u3001\u68b3\u7406\u8bc1\u636e\u53ca\u5176\u6240\u6709\u8005\u3001\u5efa\u7acb\u63a7\u5236\u63aa\u65bd\u4ee5\u53ca\u8bb0\u5f55\u5176\u5408\u7406\u6027\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-18-2.png\" alt=\"\u9002\u7528\u4e8e\u591a\u5de5\u5382\u5236\u9020\u5546\u7684\u4e94\u6b65 ESG \u6846\u67b6\u9009\u62e9\u5de5\u4f5c\u6d41\u7a0b\" class=\"wp-image-9631\" srcset=\"https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-18-2.png 1536w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-18-2-300x200.png 300w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-18-2-1024x683.png 1024w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-18-2-768x512.png 768w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-18-2-18x12.png 18w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"identify-users-and-jurisdiction-first\"><\/span>\u9996\u5148\u786e\u5b9a\u7528\u6237\u548c\u7ba1\u8f96\u8303\u56f4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5047\u8bbe\u4e00\u5bb6\u533a\u57df\u6027\u7535\u5b50\u5143\u4ef6\u5236\u9020\u5546\u5728\u9a6c\u6765\u897f\u4e9a\u3001\u6cf0\u56fd\u548c\u8d8a\u5357\u8bbe\u6709\u5de5\u5382\uff0c\u5e76\u5728\u6b27\u6d32\u8bbe\u6709\u9500\u552e\u5b9e\u4f53\u3002\u5176\u8d22\u52a1\u56e2\u961f\u9700\u8981\u9762\u5411\u6295\u8d44\u8005\u62ab\u9732\u4e0e\u6c14\u5019\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u76f8\u5173\u7684\u8d22\u52a1\u4fe1\u606f\uff1b\u5176\u6b27\u6d32\u5b9e\u4f53\u5fc5\u987b\u5c65\u884c\u4e0e\u73af\u5883\u548c\u793e\u4f1a\u8d23\u4efb\u51c6\u5219\uff08ESRS\uff09\u76f8\u5173\u7684\u4e49\u52a1\uff1b\u800c\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u90e8\u95e8\u5219\u5e0c\u671b\u83b7\u5f97\u66f4\u5e7f\u6cdb\u7684\u5229\u76ca\u76f8\u5173\u8005\u62a5\u544a\uff0c\u8fd9\u4e9b\u62a5\u544a\u53ef\u80fd\u7b26\u5408\u5168\u7403\u62a5\u544a\u5021\u8bae\u7ec4\u7ec7\uff08GRI\uff09\u6807\u51c6\u3002\u8fd9\u79cd\u7ec4\u5408\u7acb\u5373\u7f29\u5c0f\u4e86\u9009\u62e9\u8303\u56f4\uff0c\u56e0\u4e3a\u4e00\u5bb6\u516c\u53f8\u53ef\u80fd\u540c\u65f6\u9762\u5bf9\u4e0d\u540c\u7684\u62a5\u544a\u53d7\u4f17\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u8fd9\u4e2a\u9636\u6bb5\uff0c\u5e94\u6839\u636e\u62a5\u544a\u53d7\u4f17\u800c\u975e\u4e3b\u9898\u6765\u5236\u5b9a\u6846\u67b6\u3002\u8d22\u52a1\u90e8\u95e8\u53ef\u4ee5\u4e3b\u5bfc\u5bf9\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u53ef\u6301\u7eed\u53d1\u5c55\u62ab\u9732\u6807\u51c6\u7684\u89e3\u8bfb\uff0c\u53ef\u6301\u7eed\u53d1\u5c55\u90e8\u95e8\u53ef\u4ee5\u534f\u8c03\u5168\u7403\u62a5\u544a\u5021\u8bae\u7ec4\u7ec7\uff08GRI\uff09\u7684\u4e3b\u9898\u8986\u76d6\u8303\u56f4\uff0c\u800c\u6cd5\u52a1\u6216\u5408\u89c4\u90e8\u95e8\u53ef\u4ee5\u8ddf\u8e2a\u4e0e\u96c6\u56e2\u7ed3\u6784\u76f8\u5173\u7684\u6b27\u6d32\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u6807\u51c6\u8981\u6c42\u3002\u6700\u7ec8\u6210\u679c\u5e76\u975e\u4e00\u4efd\u5b8c\u6574\u7684\u62a5\u544a\uff0c\u800c\u662f\u4e00\u5f20\u8d23\u4efb\u5730\u56fe\uff0c\u6e05\u6670\u5730\u5c55\u793a\u4e86\u8c01\u5728\u9488\u5bf9\u54ea\u4e2a\u7528\u4f8b\u8fdb\u884c\u9009\u62e9\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"assess-material-topics-at-group-and-plant-level\"><\/span>\u8bc4\u4f30\u96c6\u56e2\u548c\u5de5\u5382\u5c42\u9762\u7684\u6750\u6599\u4e3b\u9898<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u63a5\u4e0b\u6765\uff0c\u6d4b\u8bd5\u6750\u6599\u4e3b\u9898\u5206\u4e3a\u4e24\u4e2a\u5c42\u6b21\uff1a <strong>\u5168\u4f01\u4e1a\u8303\u56f4<\/strong> \u548c <strong>\u7279\u5b9a\u5730\u70b9<\/strong>. \u8fd9\u5bb6\u7535\u5b50\u4ea7\u54c1\u5236\u9020\u5546\u53ef\u80fd\u4f1a\u786e\u5b9a\u4e00\u4e9b\u96c6\u56e2\u8303\u56f4\u5185\u7684\u8bae\u9898\uff0c\u4f8b\u5982\u8303\u56f4 1 \u548c\u8303\u56f4 2 \u7684\u6392\u653e\u3001\u7535\u529b\u6d88\u8017\u3001\u5de5\u4eba\u5b89\u5168\u3001\u51b2\u7a81\u77ff\u4ea7\u5c3d\u804c\u8c03\u67e5\u4ee5\u53ca\u5e9f\u6c34\u5408\u89c4\u6027\uff0c\u800c\u5176\u4e2d\u4e00\u5bb6\u7535\u9540\u5382\u7684\u5316\u5b66\u54c1\u5904\u7406\u98ce\u9669\u8f83\u9ad8\uff0c\u4f46\u5e76\u975e\u6240\u6709\u5de5\u5382\u90fd\u9762\u4e34\u540c\u6837\u7684\u98ce\u9669\u3002\u5982\u679c\u8be5\u516c\u53f8\u5728\u6b27\u6d32\u7684\u62a5\u544a\u6846\u67b6\u4e0b\u8fd0\u8425\uff0c\u53cc\u91cd\u91cd\u8981\u6027\u539f\u5219\u53ef\u80fd\u4f1a\u5f71\u54cd\u62a5\u544a\u8303\u56f4\uff0c\u56e0\u4e3a\u8fd0\u8425\u5f71\u54cd\u548c\u8d22\u52a1\u5f71\u54cd\u53ef\u80fd\u90fd\u9700\u8981\u8fdb\u884c\u7ed3\u6784\u5316\u5ba1\u67e5\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9e\u9645\u64cd\u4f5c\u4e2d\u7684\u9519\u8bef\u662f\u8fc7\u65e9\u5730\u5c06\u6240\u6709\u5de5\u5382\u7eb3\u5165\u540c\u4e00\u4efd\u68c0\u67e5\u6e05\u5355\u3002\u6b63\u786e\u7684\u505a\u6cd5\u662f\u6784\u5efa\u4e00\u4e2a\u4e3b\u9898\u77e9\u9635\uff0c\u533a\u5206\u901a\u7528\u6307\u6807\u548c\u5de5\u5382\u7279\u5b9a\u7684\u8bc1\u636e\u8981\u6c42\u3002\u8fd9\u6837\u53ef\u4ee5\u4f7f\u540e\u7eed\u7684\u6620\u5c04\u5de5\u4f5c\u66f4\u52a0\u6e05\u6670\uff0c\u5e76\u9632\u6b62\u73af\u5883\u3001\u5065\u5eb7\u4e0e\u5b89\u5168 (EHS) \u56e2\u961f\u6536\u96c6\u4e0e\u7279\u5b9a\u6846\u67b6\u6216\u8bbe\u65bd\u65e0\u5173\u7684\u8bb0\u5f55\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"map-evidence-owners-and-source-records\"><\/span>\u5730\u56fe\u8bc1\u636e\u3001\u6240\u6709\u8005\u548c\u539f\u59cb\u8bb0\u5f55<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u786e\u5b9a\u4e3b\u9898\u540e\uff0c\u5c06\u6bcf\u9879\u62ab\u9732\u9700\u6c42\u8f6c\u5316\u4e3a\u53ef\u64cd\u4f5c\u7684\u8bc1\u636e\u3002\u4f8b\u5982\uff0c\u5bf9\u4e8e\u9a6c\u6765\u897f\u4e9a\u5de5\u5382\uff0c\u80fd\u6e90\u6570\u636e\u53ef\u80fd\u6765\u81ea\u5de5\u7a0b\u90e8\u95e8\u638c\u63e1\u7684\u6708\u5ea6\u516c\u7528\u4e8b\u4e1a\u8d26\u5355\u548c\u5206\u8868\u8bb0\u5f55\uff1b\u5b89\u5168\u6570\u636e\u53ef\u80fd\u6765\u81ea\u73af\u5883\u3001\u5065\u5eb7\u4e0e\u5b89\u5168\uff08EHS\uff09\u90e8\u95e8\u638c\u63e1\u7684\u4e8b\u6545\u62a5\u544a\u548c\u57f9\u8bad\u8bb0\u5f55\uff1b\u4f9b\u5e94\u5546\u7b5b\u9009\u6570\u636e\u53ef\u80fd\u4fdd\u5b58\u5728\u91c7\u8d2d\u90e8\u95e8\u7684ERP\u5bfc\u51fa\u6587\u4ef6\u548c\u5df2\u7b7e\u7f72\u7684\u58f0\u660e\u4e2d\u3002\u5173\u952e\u5728\u4e8e\u5c06\u6bcf\u4e2a\u4e3b\u9898\u4e0e\u6307\u5b9a\u7684\u8d1f\u8d23\u4eba\u3001\u6570\u636e\u6e90\u7cfb\u7edf\u3001\u5ba1\u67e5\u9891\u7387\u548c\u8bb0\u5f55\u683c\u5f0f\u5173\u8054\u8d77\u6765\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b64\u5916\uff0c\u6620\u5c04\u8fd8\u80fd\u51cf\u5c11GRI\u6807\u51c6\u3001IFRS\u53ef\u6301\u7eed\u53d1\u5c55\u62ab\u9732\u6807\u51c6\u548cESRS\u4e4b\u95f4\u7684\u91cd\u590d\u3002\u4e00\u6761\u7528\u7535\u91cf\u8bb0\u5f55\u53ef\u4ee5\u652f\u6301\u591a\u4e2a\u62a5\u544a\u6d41\uff0c\u4f46\u8fd9\u5e76\u4e0d\u610f\u5473\u7740\u9ed8\u8ba4\u60c5\u51b5\u4e0b\u62ab\u9732\u7684\u5185\u5bb9\u662f\u7b49\u6548\u7684\u3001\u4e00\u81f4\u7684\u6216\u5408\u89c4\u7684\u3002\u6620\u5c04\u662f\u4e00\u79cd\u5185\u90e8\u7ec4\u7ec7\u65b9\u6cd5\uff0c\u800c\u4e0d\u662f\u8bc1\u660e\u4e00\u5957\u7b54\u6848\u5c31\u80fd\u6ee1\u8db3\u6240\u6709\u8981\u6c42\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-21-2.png\" alt=\"\u4ece\u5de5\u5382\u6765\u6e90\u8bb0\u5f55\u5230\u5236\u9020\u5546\u96c6\u4e2d\u62a5\u544a\u7684ESG\u8bc1\u636e\u6620\u5c04\u5de5\u4f5c\u6d41\u7a0b\" class=\"wp-image-9632\" srcset=\"https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-21-2.png 1536w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-21-2-300x200.png 300w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-21-2-1024x683.png 1024w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-21-2-768x512.png 768w, https:\/\/www.jodoo.com\/blog\/wp-content\/uploads\/2026\/08\/image-21-2-18x12.png 18w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"establish-controls-across-plants-and-functions\"><\/span>\u5efa\u7acb\u8de8\u5de5\u5382\u548c\u804c\u80fd\u90e8\u95e8\u7684\u63a7\u5236\u673a\u5236<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b8c\u6210\u6d41\u7a0b\u68b3\u7406\u540e\uff0c\u5e94\u6b63\u5f0f\u5236\u5b9a\u63d0\u4ea4\u3001\u5ba1\u6838\u3001\u6279\u51c6\u548c\u4fdd\u5b58\u7b49\u65b9\u9762\u7684\u63a7\u5236\u63aa\u65bd\u3002\u4ee5\u67d0\u7535\u5b50\u4ea7\u54c1\u5236\u9020\u5546\u4e3a\u4f8b\uff0c\u5de5\u5382\u5de5\u7a0b\u5e08\u6bcf\u6708\u63d0\u4ea4\u80fd\u6e90\u6d88\u8017\u62a5\u8868\uff0c\u5de5\u5382\u8d22\u52a1\u90e8\u95e8\u6838\u5b9e\u6210\u672c\u5173\u8054\u6027\uff0c\u73af\u5883\u3001\u5065\u5eb7\u4e0e\u5b89\u5168 (EHS) \u90e8\u95e8\u5ba1\u6838\u4e8b\u6545\u5206\u7c7b\uff0c\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u90e8\u95e8\u6279\u51c6\u6c47\u603b\u8bb0\u5f55\u540e\u65b9\u53ef\u4e0a\u62a5\u4f7f\u7528\u3002\u8fd9\u6837\u5c31\u5efa\u7acb\u4e86\u4e00\u6761\u53ef\u8ffd\u6eaf\u7684\u94fe\u6761\uff0c\u907f\u514d\u4e86\u5e74\u672b\u6570\u636e\u6c47\u603b\u7684\u6df7\u4e71\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/app.jodoo.com\/register\/?utm_source=blog&amp;utm_medium=internal_link&amp;utm_campaign=lean&amp;utm_content=choose-esg-frameworks-manufacturing\">Jodoo<\/a><\/strong> \u73b0\u9636\u6bb5\u7684\u5b9e\u65bd\u975e\u5e38\u5408\u9002\uff0c\u56e0\u4e3a\u56e2\u961f\u65e0\u9700\u4ece\u5934\u6784\u5efa\u81ea\u5b9a\u4e49\u7cfb\u7edf\uff0c\u5373\u53ef\u914d\u7f6e\u5de5\u5382\u4e13\u5c5e\u8868\u5355\u3001\u57fa\u4e8e\u89d2\u8272\u7684\u6743\u9650\u3001\u5ba1\u6279\u6d41\u7a0b\u3001\u9644\u4ef6\u89c4\u5219\u548c\u63d0\u9192\u8ba1\u5212\u3002\u8fd9\u4e00\u70b9\u81f3\u5173\u91cd\u8981\uff0c\u56e0\u4e3a\u4e00\u4e2a\u6846\u67b6\u6620\u5c04\u7684\u6570\u636e\u70b9\u9700\u8981\u5728\u5de5\u5382\u8fdb\u884c\u79fb\u52a8\u7167\u7247\u53d6\u8bc1\uff0c\u5728\u603b\u90e8\u8fdb\u884c\u8d22\u52a1\u5ba1\u6838\uff0c\u5e76\u5728\u5404\u4e2a\u804c\u80fd\u90e8\u95e8\u4e4b\u95f4\u5efa\u7acb\u5b8c\u6574\u7684\u5ba1\u8ba1\u8ddf\u8e2a\u8bb0\u5f55\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"document-the-rationale-and-keep-it-reviewable\"><\/span>\u8bb0\u5f55\u7406\u7531\u5e76\u4fdd\u6301\u53ef\u5ba1\u67e5\u6027<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u540e\u4e00\u6b65\u662f\u8bb0\u5f55\u9009\u62e9\u6bcf\u4e2a\u6846\u67b6\u7684\u539f\u56e0\u3001\u4e3b\u9898\u8303\u56f4\u7684\u754c\u5b9a\u3001\u6db5\u76d6\u7684\u5b9e\u4f53\u4ee5\u53ca\u8bc1\u636e\u7684\u5b58\u653e\u4f4d\u7f6e\u3002\u5bf9\u4e8e\u62e5\u6709\u591a\u4e2a\u751f\u4ea7\u57fa\u5730\u7684\u5236\u9020\u5546\u800c\u8a00\uff0c\u8fd9\u4efd\u51b3\u7b56\u65e5\u5fd7\u901a\u5e38\u4e0e\u6570\u636e\u672c\u8eab\u540c\u7b49\u91cd\u8981\uff0c\u56e0\u4e3a\u62a5\u544a\u4e49\u52a1\u3001\u6240\u6709\u6743\u548c\u5de5\u5382\u8fb9\u754c\u4f1a\u968f\u7740\u65f6\u95f4\u63a8\u79fb\u800c\u53d8\u5316\u3002\u4e00\u4efd\u8bb0\u5f55\u5728\u6848\u7684\u7406\u7531\u4e5f\u6709\u52a9\u4e8e\u4e0b\u4e00\u4e2a\u62a5\u544a\u5468\u671f\u4ece\u53ef\u63a7\u7684\u903b\u8f91\u800c\u975e\u8bb0\u5fc6\u51fa\u53d1\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"conclusion-turning-esg-framework-decisions-into-a-workable-system-with-jodoo\"><\/span>\u7ed3\u8bba\uff1a\u5c06ESG\u6846\u67b6\u51b3\u7b56\u8f6c\u5316\u4e3a\u53ef\u884c\u7684\u7cfb\u7edf <a href=\"https:\/\/app.jodoo.com\/register\/?utm_source=blog&amp;utm_medium=internal_link&amp;utm_campaign=lean&amp;utm_content=choose-esg-frameworks-manufacturing\">Jodoo<\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5236\u9020\u5546\u800c\u8a00\uff0c\u9009\u62e9\u4ee5\u4e0b\u5404\u9879 <a href=\"https:\/\/app.jodoo.com\/register\/?utm_source=blog&amp;utm_medium=internal_link&amp;utm_campaign=lean&amp;utm_content=choose-esg-frameworks-manufacturing\"><strong>ESG\u6846\u67b6<\/strong><\/a> \u5173\u952e\u4e0d\u5728\u4e8e\u627e\u5230\u4e00\u4e2a\u901a\u7528\u7684\u6a21\u677f\uff0c\u800c\u5728\u4e8e\u6839\u636e\u60a8\u7684\u7528\u6237\u3001\u53f8\u6cd5\u7ba1\u8f96\u533a\u3001\u91cd\u8981\u8bae\u9898\u3001\u8bc1\u636e\u6765\u6e90\u548c\u63a7\u5236\u8981\u6c42\uff0c\u9009\u62e9\u5408\u9002\u7684\u62a5\u544a\u65b9\u6cd5\u3002\u4e00\u4e2a\u9700\u8981\u5411\u6295\u8d44\u8005\u3001\u76d1\u7ba1\u673a\u6784\u3001\u5ba2\u6237\u548c\u5185\u90e8\u9886\u5bfc\u5c42\u6c47\u62a5\u7684\u5de5\u5382\u96c6\u56e2\uff0c\u901a\u5e38\u9700\u8981\u4e00\u5957\u7ed3\u6784\u5316\u7684\u6807\u51c6\u3001\u62ab\u9732\u548c\u62a5\u544a\u89c4\u5219\u7ec4\u5408\uff0c\u800c\u4e0d\u662f\u4e00\u4e2a\u7b80\u5316\u7684\u5355\u4e00\u6846\u67b6\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u5b9e\u9645\u95ee\u9898\u4e0d\u4ec5\u5728\u4e8e\u60a8\u53c2\u8003\u54ea\u4e2aESG\u6846\u67b6\uff0c\u8fd8\u5728\u4e8e\u60a8\u7684\u5de5\u5382\u5c06\u5982\u4f55\u6536\u96c6\u3001\u5ba1\u67e5\u548c\u8ffd\u8e2a\u76f8\u5173\u8bb0\u5f55\u3002\u5982\u679c\u80fd\u6e90\u65e5\u5fd7\u4fdd\u5b58\u5728\u7535\u5b50\u8868\u683c\u4e2d\uff0c\u5b89\u5168\u4e8b\u6545\u8bb0\u5f55\u4ecd\u505c\u7559\u5728\u7eb8\u8d28\u6587\u4ef6\u4e0a\uff0c\u4f9b\u5e94\u5546\u58f0\u660e\u4ec5\u901a\u8fc7\u7535\u5b50\u90ae\u4ef6\u4f20\u9012\uff0c\u90a3\u4e48\u62a5\u544a\u8d28\u91cf\u5c31\u96be\u4ee5\u5728\u5404\u4e2a\u5de5\u5382\u4e4b\u95f4\u5b9e\u73b0\u89c4\u6a21\u5316\u3002\u5de5\u4f5c\u6d41\u7a0b\u8d8a\u89c4\u8303\uff0c\u5c31\u8d8a\u5bb9\u6613\u5efa\u7acb\u53ef\u91cd\u590d\u7684ESG\u62a5\u544a\u5468\u671f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/app.jodoo.com\/register\/?utm_source=blog&amp;utm_medium=internal_link&amp;utm_campaign=lean&amp;utm_content=choose-esg-frameworks-manufacturing\"><strong>Jodoo<\/strong><\/a> \u5b83\u53ef\u4ee5\u4f5c\u4e3a\u9762\u5411\u5236\u9020\u56e2\u961f\u7684\u65e0\u4ee3\u7801\u5e73\u53f0\uff0c\u652f\u6301\u8fd9\u79cd\u8fd0\u8425\u6a21\u5f0f\u3002\u60a8\u53ef\u4ee5\u914d\u7f6e\u6846\u67b6\u6620\u5c04\u8868\u5355\u3001\u57fa\u4e8e\u89d2\u8272\u7684\u6743\u9650\u3001\u5ba1\u6279\u5de5\u4f5c\u6d41\u3001\u63d0\u9192\u3001\u9644\u4ef6\u3001\u79fb\u52a8\u6570\u636e\u91c7\u96c6\u3001\u4eea\u8868\u76d8\u548c\u96c6\u6210\uff0c\u4ece\u800c\u4f7f\u5de5\u5382\u3001EHS\u3001\u91c7\u8d2d\u3001\u8d22\u52a1\u548cIT\u56e2\u961f\u80fd\u591f\u5728\u540c\u4e00\u4e2a\u8bb0\u5f55\u7cfb\u7edf\u4e2d\u534f\u540c\u5de5\u4f5c\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u60a8\u5e0c\u671b\u5c06 ESG 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