氣候相關財務揭露 Climate-Related Financial Disclosure

氣候風險鑑別 Climate Risk Identification

為了解氣候變遷對於我們的衝擊，於2023年首度以服務價值鏈之上、中、下游為依據，對應氣候相關風險於組織服務、營運及財務之影響的鑑別，透過參考國內外非營利組織、非政府組織及企業的風險清單，以七項主要服務為範疇，歸納出五項轉型風險及四項實體風險的潛在衝擊程度、脆弱度及時間軸，鑑別出需優先管理的五大風險項目。 To better understand the impact of climate change on our organization, we conducted our first climate risk assessment in 2023, identifying climate-related risks to our services, operations, and finances at the upstream, midstream, and downstream stages of the service value chain. We used risk lists from domestic and international non-profits, non-governmental organizations, and businesses. We identified five transition risks and four physical risks for our seven primary services and their potential impact levels, vulnerabilities, and timeliness.

慈濟基金會氣候風險清單 Tzu Chi Foundation Climate Risk Checklist

強化排放量報導義務 Strengthening emissions reporting obligationsv
溫室氣體排放成本增加 Increased Greenhouse Gas Emissions Costs
氣候變遷相關訴訟風險 Climate-Change-Related Litigation Risks
以低碳商品取代現有產品和服務 Replacing existing products and services with low-carbon options
公益關注者負面回饋增加 Increased negative feedback from stakeholders
風險衝擊說明 Risk Impact Description 財務衝擊 FinancialImpacts 慈濟服務價值鏈 Tzu Chi Service Value Chain
風險衝擊說明: Risk Impact Description:
為符合政府對於組織溫室氣體排放數據的新興法規與政策，促使組織需要進行盤查與揭露相關環境數據，而增加營運成本 Organizations must inventory and disclose relevant environmental data to comply with new government regulations and policies on greenhouse gas emissions data.
財務衝擊: FinancialImpacts:
營運成本增加 Increased operational costs
慈濟服務價值鏈: Tzu Chi Service Value Chain:
上游
中游 Upstream
Midstream
風險衝擊說明 Risk Impact Description 財務衝擊 FinancialImpacts 慈濟服務價值鏈 Tzu Chi Service Value Chain
風險衝擊說明: Risk Impact Description:
為因應政府對於碳費、碳交易等政策法規，以及國際碳有價化的趨勢逐漸明朗，組織可能為自身的溫室氣體排放付出額外成本 Organizations may incur additional costs for their greenhouse gas emissions in response to the government’s increasingly clear carbon pricing, carbon trading, and international carbon pricing trends.
財務衝擊: FinancialImpacts:
營運成本增加 Increased operational costs
慈濟服務價值鏈: Tzu Chi Service Value Chain:
上游
中游 Upstream
Midstream
風險衝擊說明 Risk Impact Description 財務衝擊 FinancialImpacts 慈濟服務價值鏈 Tzu Chi Service Value Chain
風險衝擊說明: Risk Impact Description:
如未遵守政府有關氣候變遷相關的法規，可能面臨裁罰或訴訟成本 Failure to comply with government regulations related to climate change may result in penalties or litigation costs.
財務衝擊: FinancialImpacts:
營運成本增加 Increased operational costs
慈濟服務價值鏈: Tzu Chi Service Value Chain:
上游
中游 Upstream
Midstream
風險衝擊說明 Risk Impact Description 財務衝擊 FinancialImpacts 慈濟服務價值鏈 Tzu Chi Service Value Chain
風險衝擊說明: Risk Impact Description:
面臨低碳產品或服務的趨勢，進而投入創新環保回收技術、提升建築物能源效率等措施而增加組織營運成本 Organizations may incur increased operational costs by investing in innovative eco-friendly recycling technologies, improving building energy efficiency, and other measures in response to the trend towards low-carbon products and services.
財務衝擊: FinancialImpacts:
營運成本增加 Increased operational costs
慈濟服務價值鏈: Tzu Chi Service Value Chain:
上游
中游 Upstream
Midstream
風險衝擊說明 Risk Impact Description 財務衝擊 FinancialImpacts 慈濟服務價值鏈 Tzu Chi Service Value Chain
風險衝擊說明: Risk Impact Description:
公益關注者對組織的節能/永續表現日益重視，如對組織在氣候變遷議題上的表現不滿意，可能導致聲譽降低、捐款收入減少 Stakeholders have paid more attention to organizations’ energy-saving and sustainable performance. If they are dissatisfied with an organization’s performance on climate change issues, it may lead to a decline in reputation and a decrease in donation revenue.
財務衝擊: FinancialImpacts:
營運成本增加 Decreased donations
慈濟服務價值鏈: Tzu Chi Service Value Chain:
上游
中游
下游 Upstream
Midstream
Downstream
  1. *慈濟基金會服務價值鏈 *Tzu Chi Foundation Service Value Chain
  2. 上游:捐款者、合作夥伴、供應商 Upstream:Donors, partners, suppliers
  3. 中游:慈濟基金會自身營運職工、志工 Midstream:Tzu Chi Foundation’s operationsemployees, volunteers
  4. 下游:受捐助者、一般大眾 Downstream:Deneficiaries, general public
海平面上升 Sea Level Rise
平均氣溫上升 Rising Average Temperatures
極端天氣事件增加 - 颱風、暴雨 Increased frequency of extreme weather events - typhoons, heavy rain
極端天氣事件增加 –乾旱 (缺水) Increased Frequency of Extreme Weather Events - Drought (Water Shortage)
風險衝擊說明 Risk Impact Description 財務衝擊 FinancialImpacts 慈濟服務價值鏈 Tzu Chi Service Value Chain
風險衝擊說明 Risk Impact Description
因海平面上升可能造成： Potential impacts of sea level rise:
  • 主要分支會及大型據點被海水淹沒所造成的損失(如額外修繕、搬遷)。 Loss due to inundation of major branches and large facilities (e.g., additional repair and relocation costs).
  • 受災戶增加導致救助需求上升、災害救助支出增加。 Increased demand for disaster relief due to a rise in disaster victims, leading to increased disaster relief expenditures.
  • 需提前預先準備撤離危險服務據點等，導致服務成本增加。 Increased service costs due to the need to pre-plan and evacuate dangerous service locations.
財務衝擊 FinancialImpacts
  • 營運成本增加 Increased operational costs
  • 服務成本增加 Increased service costs
  • 資產價值貶損 Asset value depreciation
慈濟服務價值鏈 Tzu Chi Service Value Chain
中游
下游 Midstream
Downstream
風險衝擊說明 Risk Impact Description 財務衝擊 FinancialImpacts 慈濟服務價值鏈 Tzu Chi Service Value Chain
風險衝擊說明 Risk Impact Description
因平均氣溫上升可能造成： Potential impacts of rising average temperatures:
  • 主要分支會及大型據點營運的用電、用水增加，導致營運支出增加。 Increased electricity and water consumption for major branches and large facilities, leading to increased operating expenses.
  • 社區服務、健康關懷服務因高溫而導致活動時間減少，或影響職志工出勤與服務的品質，使服務量能減少。 Reduced service hours for community and healthcare services due to extreme heat or impaired volunteer attendance and service quality, leading to decreased service capacity.
  • 需要額外準備緊急救援措施，以防志工因高溫影響生命安全，導致醫療、保險等人事成本增加。 Additional emergency response measures are needed to prevent heat-related safety hazards for volunteers, leading to increased medical, insurance, and personnel costs.
財務衝擊 FinancialImpacts
  • 營運成本增加 Increased operational costs
  • 服務成本增加 Increased service costs
  • 捐款減少 Decreased donations
慈濟服務價值鏈 Tzu Chi Service Value Chain
中游
下游 Midstream
Downstream
風險衝擊說明 Risk Impact Description 財務衝擊 FinancialImpacts 慈濟服務價值鏈 Tzu Chi Service Value Chain
風險衝擊說明 Risk Impact Description
因颱風、暴雨可能造成： Potential impacts of typhoons and heavy rain:
  • 主要分支會及大型據點淹水所造成的損失與減災支出增加。 Increased losses and disaster reduction expenses due to the inundation of major branches and large facilities.
  • 職志工無法出勤而難以前往服務、舉辦活動、或收取捐款，導致活動支出增加或捐款金額降低。 Increased event expenses or decreased donation amounts due to employees and volunteers’ inability to attend services, organize events, or collect donations.
  • 弱勢族群無法負擔相關財損，可能使學童需更多助學、住宿、書籍、資源、營養等補助，導致獎助支出增加。 Increased scholarship, accommodation, books, resources, and nutrition subsidies for students from disadvantaged groups who cannot bear the financial burden of related losses.
  • 釀災日漸頻繁，需受緊急援助的人數上升，導致災害救助支出增加。 The increasing frequency of disasters leads to a rise in the number of people requiring emergency assistance, resulting in higher disaster relief expenditures.
  • 福利相關活動形式被迫改變、中斷或取消所造成的損失與額外支出增加。 The forced change, interruption, or cancellation of welfare-related activities due to disasters causes additional losses and expenses.
財務衝擊 FinancialImpacts
  • 營運成本增加 Increased operational costs
  • 服務成本增加 Increased service costs
  • 資產價值貶損 Asset value depreciation
  • 捐款減少 Decreased donations
慈濟服務價值鏈 Tzu Chi Service Value Chain
上游
中游
下游 Upstream
Midstream
Downstream
風險衝擊說明 Risk Impact Description 財務衝擊 FinancialImpacts 慈濟服務價值鏈 Tzu Chi Service Value Chain
風險衝擊說明 Risk Impact Description
因乾旱可能造成： Potential impacts of drought:
  • 主要分支會及大型據點缺水所造成的損失或減災支出增加(如額外加派水車、購買礦泉水)。 Increased losses or disaster reduction expenses due to water shortages at major branches and large facilities (such as the additional cost of dispatching water trucks or purchasing bottled water).
  • 志工救助時需準備更多水資源補給，增加救助成本。 Increased relief costs due to the need for volunteers to provide more water supplies during relief efforts.
  • 導致辦理福利相關活動的用水成本增加，或活動形式被迫改變、中斷或取消所造成損失與額外支出增加。 Increased water costs for hosting welfare-related events or losses and additional expenses due to the forced change, interruption, or cancellation of event formats.
財務衝擊 FinancialImpacts
  • 營運成本增加
  • 服務成本增加
慈濟服務價值鏈 Tzu Chi Service Value Chain
上游
中游
下游 Upstream
Midstream
Downstream
  1. *慈濟基金會服務價值鏈 *Tzu Chi Foundation Service Value Chain
  2. 上游:捐款者、合作夥伴、供應商 Upstream:Donors, partners, suppliers
  3. 中游:慈濟基金會自身營運職工、志工 Midstream:Tzu Chi Foundation’s operationsemployees, volunteers
  4. 下游:受捐助者、一般大眾 Downstream:Deneficiaries, general public

風險管理與風險鑑別 TCFD Risk Management Process

風險辨識 Identify Material Topics
盤點國內永續趨勢及氣候風險、NPO與NGO標竿之氣候風險議題，彙整與辨識慈濟可能面臨之氣候風險 Inventory domestic sustainability trends and climate risks, benchmark climate risk issues for NPOs and NGOs, and compile and identify the climate risks that Tzu Chi may face
風險評估 Risk Assessment
研判氣候變遷之最新動向、影響範圍與發生可能性，評估對慈濟服務範圍及服務價值鏈上公益關注者之衝擊 Analyze and judge the latest trends, scope of impact, and likelihood of occurrence of climate change, and assess the impact on Tzu Chi’s service scope and public welfare concerns in the service value chain
風險因應 Risk Response
針對各氣候風險議題之衝擊，採取控制、抵減、調適等因應措施 Adopt control, offset, adjustment, and other response measures in response to the impact of various climate risk issues
風險追蹤 Risk Monitoring
定期檢視氣候風險鑑別與管理機制，並將氣候風險鑑別結果與因應措施呈報至高階管理階層 Regularly review climate risk identification and management mechanisms and report climate risk identification results and response measures to senior management
定義
風險事件 Define Risk Events
考量基金會特性與慈濟主要慈善與救災服務，針對短中長期可能對基金會營運、服務與財務造成影響之氣候事件進行蒐研，彙整出慈濟氣候風險清單，共定義出9項氣候風險事件。 Considering the characteristics of the foundation and Tzu Chi’s main charitable and disaster relief services, research and compilation have been conducted on climate events that may impact the foundation’s operations, services, and finances in the short, medium, and long term. A list of Tzu Chi climate risks has been compiled, defining nine climate risk events.
分析
風險衝擊 Analysis of Risk Impacts
根據風險事件的資訊，分析在特定情境和時間下，氣候風險事件對上、中、下游的營運產生影響，並評估其造成的直接或間接衝擊營運及服務，將導致何種財務影響，例如營業收入減少、直接人事成本增加等。 Based on the information on risk events, analyze the impact of climate risk events on upstream, middle, and downstream operations under specific scenarios and timelines, and evaluate the direct or indirect effects on operations and services and what financial impacts they will cause, such as a decrease in operating income and an increase in direct personnel costs.
排序
風險事件 Sorting of Risk Events
慈濟基金會執行長與副執行長們評估氣候風險與機會事件之潛在影響程度。於評估氣候風險時，除了考量不同的風險時間軸，如短期、中期、長期，亦針對潛在衝擊程度及潛在脆弱度進行評分，其中潛在衝擊程度須考量該風險可能帶來的財務損失、營運衝擊、品牌形象衝擊等；脆弱度則須評估基金會對於該風險的準備程度及適應能力 Tzu Chi Foundation’s Executive Director and Deputy Executive Directors assess the potential impact of climate risk and opportunity events. When assessing climate risks and considering different risk timelines, such as short-term, medium-term, and long-term, they also score the potential impact severity and vulnerability. The potential impact severity considers the financial losses, operational impacts, and brand image impacts that the risk may cause. Vulnerability assesses the foundation’s level of preparedness and adaptability to the risk.