新加坡，2023年6月7日 -水务署及 首席财务官网络 co-hosted the first in person regional roundtable with 首席财务官网络 member, 星展银行. CFOs and senior leaders from Asia came together to discuss their evolving and critical role in driving business transformation and financing the transition to a net zero, 自然积极和公平的经济. 在一个不断变化和更有意识的投资者环境中, these business leaders identified three key opportunities surfacing from challenges they face today: d按部门定义指标; conducting a materiality assessment for 公司的长期价值; setting and assessing internal carbon pricing.
The global transition to a low carbon society presents a critical challenge for all businesses. 亚洲处于推动全球净零排放经济的核心, as it accounts for more than half of global primary energy consumption and greenhouse gas emissions. 该地区更容易受到气候变化的影响, 包括与森林砍伐和土地转换有关的挑战. 然而, 亚洲也是生物多样性丰富、潜力巨大的地区, giving businesses a great opportunity to show leadership on sustainable business transformations.
在这个背景下, CFOs play a key role in their company’s response to new mandatory sustainability disclosure requirements. They also serve as a bridge to the investment community and capital markets, unlocking the trillions of dollars in investment needed to accelerate sustainable business transformation.
从这场由首席财务官主导的活动中，我们可以得到哪些重要的收获?
不断变化的投资者环境
CFOs see a significant evolution of investor expectations and a growing recognition of sustainability considerations in their investment decision-making:
- 投资业绩预期: Just as several participants echoed that it is possible to “Make money in sustainability”, investors also have a better understanding of the value in balancing short-term financial performance and long-term sustainability impact.
- 加强对ESG(环境、社会和治理)整合的关注: Investors recognize that ESG considerations can impact a company's long-term financial performance and expect companies to integrate ESG factors into their business strategies.
- 信誉和透明度: Investors place greater emphasis on 标准ized ESG metrics and reporting. 他们想要透明, consistent and comparable data to assess the sustainability performance of companies. They also want companies to have a credible transition plan to address ESG risks, demonstrate good governance practices and identify opportunities for long-term growth and business viability.
首席财务官领导的企业转型:挑战与机遇
Current investor trends reflect a shift in mindsets and an orientation towards the long-term view, bringing a new set of challenges for companies to align with ESG integration and performance. 首席财务官们强调了他们今天面临的三大挑战和机遇:
挑战:度量和报告框架
Participants all agree and recognise that companies face the ongoing challenge of 测量和报告 由于缺乏简单、标准化、实用的框架和指标. New ESG reporting 标准s call for clear guidance on ESG acronyms and forums to guide businesses.
机会:D按部门定义指标
虽然ESG报告环境是动态的，不断发展的, 企业应该努力识别和选择一些 与所在行业最相关的关键指标. 例如, companies in the same industry could come together and agree to a set of simple, 标准, 可比的指标. This would also benefit financial institutions in their assessment of customer’s projects and transition plans.
挑战:经济结构的区域多样性和可变性
作为一个地区， 亚洲具有显著的多样性和可变性 在经济结构和起点方面 一个公正的过渡. 平衡能源获取需求, 可购性, and reliability with decarbonization efforts poses a complex problem for a growing region of more than 3 billion people.
机会:对…进行重要性评估 公司的长期价值
Companies should conduct a materiality assessment to identify sustainability risks and opportunities most relevant to their business and to the climate transition agenda. Understanding material ESG risks can bring incentives such as improved risk management and long-term resiliency of the business, 增加获得资本的途径, 以及潜在的成本节约. 通过关注物质, 企业可以通过创新专注于新的市场增长, reap the rewards of ‘first mover advantage’ and allocate resources to investments for 公司的长期价值.
挑战: 缺乏统一的碳定价
与传统的财务和会计指标不同，有 没有明确、规范的碳定价机制. Companies are facing the challenge of measuring the financial impact of carbon on their business due to the lack of a single, 碳标准价格.
机会:制定和评估内部碳定价
公司可以设定 内部碳定价和执行压力测试 and sensitivity analysis to evaluate the resilience of their business models and financial performance under different carbon pricing scenarios. 通过将内部碳定价纳入其评估, companies can demonstrate credibility and commitment in how they have assessed material risks and opportunities, and that they have a long-term view to building a climate resilient and sustainable business.
接下来是什么?
There was clarity in the roundtable discussion that the voice of the CFO has agency in supporting sustainable business transformation. Showing up actively and contributing brings value with a high return on investment towards essential system change for a better future. 显然，整个政府都需要发挥生态系统的作用, 监管机构, 私营部门和金融部门使之成为可能.
WBCSD的 正规博彩十大网站 and 首席财务官网络 is driving action to improve strategic decision-making and business transformation, 建立一个奖励最能 正规博彩十大网站排名 公司的金融体系.
CFO网络今年将举办更多的CFO圆桌会议. 如果您有兴趣了解更多信息，请联系Catherine Puga puga@unreelangling.com.
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