2026年3月28日

カンボジア企業、持続可能性報告への取り組み強化を要請

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中小企業を含むカンボジアの企業は昨日、国際的な規範を採用することにより、持続可能性報告を開始するためにさらなる努力をするよう促された。

専門家からの呼びかけは、「サステナビリティ・レポーティング2023」に関するフォーラムで行われた： 在カンボジア欧州商工会議所がハイアットリージェンシー・プノンペンで開催した「サステナビリティ・レポーティング2023：ナビゲーティング・グローバル・スタンダード」フォーラムで、専門家からの呼びかけがあった。

世界中で奨励されているサステナビリティ報告には決まったフォーマットはないが、大まかに言えば、企業の環境・社会・ガバナンス目標を開示し、その目標達成に向けた進捗状況や取り組みを伝えることである。

フォーラムでプレゼンテーションを行ったプライスウォーターハウスクーパースインドのサステナビリティ戦略・報告担当ディレクター、サミール・カルニク氏は、近年、サステナビリティ報告が世界中で劇的に増加しており、東南アジア諸国でも真剣に取り組んでいる国があると述べた。

サミール氏は特に、「東南アジアのタイ、マレーシア、シンガポール、ベトナム、フィリピン、インドネシアがこの方向に力を入れていることを挙げ、そのうちのいくつかは企業、特に上場企業にサステナビリティ・レポートの提出を義務付けている」と述べた。

しかし、サミール氏は、カンボジアの企業が率先して取り組んでいるというデータはあまり見つからないと指摘した。

サミール氏は、「東南アジアで持続可能性報告を行っている企業の80％がグローバル・レポーティング・イニシアチブ基準を採用しており、同地域の報告フレームワークとして支配的な地位を維持している」と述べた。

Envam/Gopaのシニア・アドバイザーであるヤープ・ヴァン・デル・メール氏は、「環境持続可能性報告について詳しく説明し、汚染防止、持続可能な資源利用、気候変動緩和、生物多様性保護のための措置を含む」と述べた。
ヤープ氏はまた、エネルギー効率、節水、資材使用の効率化など、持続可能な資源利用にも注目した。また、QRコードを通じてバリューチェーンにおける製品の規制遵守や循環型経済への取り組みを追跡するのに役立つ「デジタル製品パスポート」にも注目した。

レイバー・ソリューションズ担当シニア・ディレクターのジェン・グリーンは、国連の持続可能な開発目標に人権がいかに深く組み込まれているかについて詳しく説明した。彼女は、労働者に生活賃金を提供することが11の国連の持続可能な開発目標を前進させることにつながり、強制労働を根絶することが6つの国連の持続可能な開発目標を前進させることにつながると指摘した。

グリーン氏は、カンボジアでは持続可能性報告は「動きの遅い動物」であり、現在はほとんどが任意であると述べた。彼女によると、世界中の主要な消費者市場では報告書の義務化が始まっている。

国際労働機関のサラ・パーク氏は、カンボジアの衣料品セクターにおける「ベター・ファクトリーズ・カンボジア」イニシアチブについて語った。

衣料品、履物、旅行用品部門の600以上の輸出向け工場がBFCプロジェクトの対象となっている。

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