2021年粮食及农业相关可持续发展目标指标进展跟踪报告（英）-135页_6mb

报告摘要

Summary of Guidance on core indicators for agrifood systems – Measuring the private sector's contribution to the Sustainable Development Goals

Core Content

This document, Guidance on core indicators for agrifood systems – Measuring the private sector's contribution to the Sustainable Development Goals, provides a comprehensive set of indicators to measure the private sector's role in advancing the Sustainable Development Goals (SDGs) within the agrifood system. It is developed by the Food and Agriculture Organization of the United Nations (FAO) to support both private sector entities and national governments in capturing and reporting the private sector's contributions to SDG targets.

Main Objectives

To develop a standardized set of core indicators for the private sector in food and agriculture.
To align these indicators with the SDGs, the 20 recommended actions for transforming food and agriculture, and international sustainability commitments.
To assist in improving data comparability and harmonization across the private sector and national reporting systems.
To support the integration of corporate sustainability data into national SDG monitoring and reporting frameworks.

Key Dimensions and Indicators

Economic Dimension

The economic indicators aim to measure the financial impact and contribution of the private sector to the SDGs. Key indicators include:

A.1.1 Revenue: Total income generated by the entity.
A.1.2 Value added: Additional value created in the production process.
A.1.3 Net value added: Net value after subtracting intermediate costs.
A.2.1 Taxes and other payments to the government: Contributions to public finances.
A.3.1 Green investment: Investments in environmentally friendly initiatives.
A.3.2 Community investment: Contributions to local communities.
A.3.3 Total expenditure on research and development: Investment in innovation.
A.4.1 Percentage of local procurement: Proportion of goods sourced locally.
A.4.2 Fair pricing and transparent contract practices: Ensuring equitable trade practices.
A.5.1 Gross profit margin: Profitability of the business.
A.5.2 Product diversification by revenue: Revenue distribution across different products.
A.5.3 Financial risk management practices: Strategies to manage financial risks.

Environmental Dimension

Environmental indicators focus on the sustainability of natural resources and environmental impact. Key indicators include:

B.1.1 Water recycling and reuse: Use of recycled water in operations.
B.1.2 Water use efficiency: Efficiency of water usage.
B.1.3 Water stress: Pressure on water resources.
B.1.4 Water management practices: Policies and practices for water use.
B.2.1 Reduction of waste generation: Efforts to minimize waste.
B.2.2 Waste reused, remanufactured and recycled: Recycling and reuse of waste.
B.2.3 Hazardous waste: Management of hazardous materials.
B.3.1 GHG emissions (scope 1): Direct emissions from operations.
B.3.2 GHG emissions (scope 2): Indirect emissions from purchased energy.
B.3.3 GHG emissions (scope 3): Other indirect emissions.
B.3.4 GHG emissions management practices: Practices to manage emissions.
B.4.1 Ozone-depleting substances and chemicals: Use of harmful substances.
B.5.1 Renewable energy: Use of renewable energy sources.
B.5.2 Energy efficiency: Efficiency of energy use.
B.6.1 Natural ecosystem conversion: Conversion of natural ecosystems.
B.6.2 Habitat area protected, created or restored: Conservation efforts.
B.6.3 Sustainable use, conservation and restoration of biodiversity practices: Biodiversity protection.
B.7.1 Soil degradation: Assessment of soil health.
B.8.1 Fertilizer use: Use of fertilizers in production.
B.8.2 Fertilizer management practices: Best practices for fertilizer use.
B.8.3 Pesticide use: Use of pesticides.
B.8.4 Pesticide management practices: Safe and effective pesticide use.
B.9.1 Food loss: Loss of food during production and distribution.
B.9.2 Food waste: Waste of food at the consumer level.

Social Dimension

Social indicators measure the impact of the private sector on human well-being and labor practices. Key indicators include:

C.1.1 Employee wages and benefits as a proportion of revenue: Share of revenue allocated to employee compensation.
C.1.2 Percentage of employees and other workers paid above living wage: Proportion of employees earning above the living wage.
C.2.1 Average hours of training per year per employee: Training investment per employee.
C.2.2 Expenditures on employee training per year per person: Total spending on training.
C.3.1 Expenditures on employee health and safety as a proportion of revenue: Health and safety investment.
C.3.2 Frequency/incident rates of occupational injuries: Safety performance.
C.4.1 Percentage of employees covered by collective agreements: Collective bargaining coverage.
C.4.2 Incidents of child labour: Occurrences of child labor.
C.4.3 Incidents of forced labour: Forced labor incidents.
C.5.1 Food labelling practices: Compliance with labeling standards.
C.5.2 Percentage of sales of nutritious food: Proportion of sales that are nutritious.
C.5.3 Percentage of facilities or operations in compliance with food safety standards: Food safety compliance.
C.6.1 Incidents of tenure rights violation: Violations of land rights.

Institutional Dimension

Institutional indicators assess governance and compliance within the private sector. Key indicators include:

D.1.1 Number of board meetings and attendance rate: Board engagement.
D.1.2 Proportion of women in managerial positions and among board members: Gender diversity.
D.1.3 Board members by age group: Age distribution of board members.
D.1.4 Number of meetings of audit committee and attendance rate: Audit committee activity.
D.1.5 Compensation per board member: Board member remuneration.
D.2.1 Amount of fines paid or payable due to corruption-related settlements: Compliance with anti-corruption laws.
D.2.2 Average number of hours of training on anti-corruption issues per year per employee: Anti-corruption training.
D.3.1 Management of economic, social and environmental risks through due diligence practices: Risk management through due diligence.

Key Considerations

Alignment with SDGs: The indicators are aligned with the SDGs and reflect both direct and indirect contributions to the goals.
Harmonization: The indicators are drawn from existing standards and frameworks, such as the GCI of UNCTAD, GRI, SASB, WBA, and CDP, to ensure consistency and comparability.
Applicability: The indicators are designed to be broadly applicable across the agrifood system, from farm to fork, covering agricultural production, food processing, wholesale, retail, and food service.
SDG+ Approach: Some indicators go beyond the SDGs to address specific sustainability issues that are important for the sector.
Support for SMEs: Emphasis is placed on supporting small and medium enterprises (SMEs), which are the backbone of food systems, especially in developing countries.
Adaptability: The indicators can be adapted to suit different stakeholders, provided that data comparability is maintained.

Conclusion

This guidance serves as a foundational tool for measuring the private sector's contribution to the SDGs in the agrifood system. It aims to improve data collection, reporting, and alignment with global sustainability standards, while supporting the integration of corporate data into national SDG monitoring systems. The document is intended to be used by both private sector entities and national governments to enhance transparency, accountability, and progress towards the SDGs.

展开完整摘要