SBTi目标的落地效能，关键在于与企业内部KPI形成深度耦合。将科学碳目标转化为各部门可执行、可考核的指标，需搭建"目标拆解-指标设计-协同执 行-动态校准"的全流程路径，让减排要求融入日常运营管理。 SBTi目标的拆解需建立"范围-部门-时间"三维体系，实现科学碳目标与业务场景的精准匹配。排放范围维度，需按范围1、2、3的排放构成拆分子目标： 范围1聚焦生产环节直接排放，范围2侧重能源消耗间接排放，范围3则针对供应链、产品生命周期等价值链环节，确保各范围目标均有对应承接主体。 KPI数值设定需参照SBTi的减排速率要求，短期KPI需满足年度减排进度，长期指标则与行业脱碳路径对齐。对于跨部门的复杂目标，可设计联合KPI,如 生产与研发部门共同承担"新型低碳工艺研发落地率",确保协同减排。 数据互通是SBTi目标与KPI对接的核心支撑，需建立统一的碳排放数据管理体系。明确各部门数据报送责任：生产部门提供工艺排放原始数据，能源部门 提交能耗账单与绿电采购凭证，采购部门收集供应商排放信息，确保KPI核算数据与SBTi目标追踪数据同源同根。 部门维度需打破"减排仅属环保部门"的误区，构建跨部门责任矩阵。生产部门承接范 ...

Core Insights - Yabao Chemical has been recognized as a "2025 Excellent Practice Case for Sustainable Development" by the China Association of Listed Companies, highlighting its achievements in sustainable development and innovation transformation [1] - The company's deep engagement in innovative pharmaceuticals and its green low-carbon transition are becoming key drivers for enhancing its competitiveness [1] Group 1: Sustainable Development Initiatives - Yabao Chemical was one of the first companies in China to implement the DuPont Sustainable Development Program in 2019, investing over 10 million yuan and training more than 100 management personnel [3] - In November 2023, the company committed to the Science Based Targets initiative (SBTi) as one of the first participants in its industry, with a long-term carbon reduction plan set to be officially reviewed by SBTi by June 2025 [3] Group 2: Strategic Focus on Green Technology - The chairman of Yabao Chemical emphasized that sustainable development is at the core of the company's strategy, and it aims to enhance competitiveness through green transformation [5] - The company is advancing green technology research and application in the innovative pharmaceutical sector, focusing on biosynthesis technology to replace traditional chemical synthesis processes, significantly improving the atomic economy of drug synthesis [5] Group 3: Emission Reduction Goals - To meet its SBTi commitment, Yabao Chemical aims to reduce Scope 1 and Scope 2 emissions by 54.9% and Scope 3 emission intensity by 61.1% by 2033, using 2022 as the baseline [6] - The company has implemented systematic emission reduction measures, achieving a 7.6% reduction in total Scope 1 and Scope 2 emissions compared to its target value for 2024 [6] Group 4: Competitive Advantage through Innovation - By integrating scientific carbon goals with innovative pharmaceutical development, Yabao Chemical is building a unique market competitive advantage [6] - Continuous investment in green technology is transforming costs into competitiveness, aligning with global low-carbon development trends and providing new momentum for long-term growth in the innovative pharmaceutical sector [6]

11月15日，在《联合国气候变化框架公约》第30次缔约方大会期间的"创新加速气候行动，携手共创绿 色未来"主题活动上，隆基正式对外发布其《2024-2025隆基绿能（601012）气候行动白皮书》。隆基绿 能创始人、首席科技官李振国、《联合国气候变化框架公约》秘书处气候减缓部主任詹姆斯. 格雷博 特、国际可再生能源署总干事弗朗切斯科·拉·卡梅拉、全球赋能可持续发展组织首席执行官路易斯·内维 斯等嘉宾共同出席了该报告的发布仪式，见证了这一重要时刻。据悉，这是自2021年以来隆基发布的第 四份气候行动白皮书。该报告首次全面对标国际转型计划工作组信息披露框架及IFRS S2气候相关披露 准则，系统提出"到2050年实现全价值链净零排放"的战略雄心与实施路径。 "应对气候变化是一场需要全球协作的系统工程，企业的价值不仅体现在经济效益上，更体现在对地球 家园的贡献中。"在致辞中，李振国提出构建开放创新生态、推进能源公平可及、深化全球合作机制、 完善绿色发展政策四点倡议，呼吁全球各界从"承诺走向落实"。 目前，范围三排放占隆基全价值链排放近90%，是净零目标的关键战场。2024年，其范围三排放总量达 2734万吨二氧化碳 ...

Core Insights - The report highlights the critical role of electronic signatures in facilitating corporate green and low-carbon transformations, providing new strategies for achieving Environmental, Social, and Governance (ESG) goals [1] Company Overview - Zhuangzhuang Group is a leading circular economy enterprise in China, operating multiple second-hand e-commerce platforms, including "Zhuangzhuang," "Zhaoliangji," "Caihuoxia," and "Hongbulin" [2] - Established at the end of 2015, Zhuangzhuang has received investments from Tencent, 58, Xiaomi Group, GBA Greater Bay Area, and Qingyue Fund [2] - In 2023, Zhuangzhuang Group achieved a "B" rating in the CDP climate change questionnaire, becoming the first company in the second-hand trading industry to participate in the assessment [2] Electronic Signature Applications and Effects - Zhuangzhuang Group has embraced digitalization by applying electronic contracts across various scenarios, including employee onboarding, procurement, logistics, sales, and leasing, leading to paperless operations and reduced operational costs [3] - In the past year, the usage of electronic contracts reached 170,000, with a cumulative total of 260,000 [3] Application Effectiveness - Electronic contracts have enabled online storage and management of contract documents, ensuring their integrity and compliance, while mitigating dispute risks [4] - The company promotes a convenient and online working environment, supporting remote work applications and the development of secure online tools, enhancing work efficiency and innovative business collaboration [4] - Future plans include integrating all internal and external information into a unified electronic contract service platform to further drive digital transformation and cost reduction [4] Commitment to Carbon Reduction - Zhuangzhuang Group actively responds to the national "dual carbon" goals and joined the Science Based Targets initiative (SBTi) in August 2023, becoming the first company in the second-hand circular industry to commit to scientific carbon targets [6] - The company participated in the 28th UN Climate Change Conference in Dubai, releasing a report on the potential of second-hand trading in carbon neutrality [6] - As of the end of 2023, Zhuangzhuang has achieved a cumulative carbon reduction of 4.113 million tons, equivalent to the carbon emissions from a traditional fuel vehicle circling the Earth 580,000 times [6] Low-Carbon Office Innovations - Zhuangzhuang Group implements various measures for low-carbon office practices, including energy-efficient equipment and promoting the use of recycled materials [8] - The company encourages sustainable commuting options and has established a running club to promote walking and cycling [8] - Innovative practices include smart systems in meeting rooms and the promotion of electronic business cards to reduce paper usage [8]