CFO网络:探索可持续的业务转型和转型

Singapore, June 7, 2023 – WBCSD and the CFO Network 与CFO Network成员共同主持了第一次面对面的区域圆桌会议， DBS Bank. 来自亚洲的首席财务官和高级领导人齐聚一堂，讨论他们在推动业务转型和为向净零排放过渡提供资金方面不断发展的关键作用, nature positive and equitable economy. In a changing and more conscious investor landscape, these business leaders identified three key opportunities surfacing from challenges they face today: defining metrics by sector; conducting a materiality assessment for long-term corporate value; setting and assessing internal carbon pricing.

全球向低碳社会的转型对所有企业都是一个严峻的挑战. Asia is at the heart of the push towards a global net-zero economy, 因为中国占全球一次能源消费和温室气体排放的一半以上. The region is more vulnerable to the impacts of climate change, including challenges related to deforestation and land conversion. However, Asia is also region rich in biodiversity and holds great potential, 为企业提供展示可持续业务转型领导力的绝佳机会.

Within this context, 首席财务官在公司应对新的强制性正规博彩十大网站排名披露要求方面发挥着关键作用. 它们也是投资界和资本市场之间的桥梁, 释放数万亿美元的投资，加速可持续的商业转型.

What are the key takeaways from this CFO-led event?

A changing investor landscape

首席财务官们看到了投资者期望的重大变化，以及他们在投资决策中越来越多地认识到可持续性因素:

• Investment performance expectations正如几位与会者所呼应的那样，“在正规博彩十大网站排名中赚钱”是可能的。, 投资者也对平衡短期财务业绩和长期可持续性影响的价值有了更好的理解.
• Increased focus on ESG (Environmental, Social and Governance) integration投资者认识到，ESG因素会影响公司的长期财务业绩，并期望公司将ESG因素纳入其业务战略.
• Credibility and transparency: 投资者更加重视标准化的ESG指标和报告. They want transparent, 一致和可比较的数据，以评估公司的正规博彩十大网站排名绩效. 他们还希望公司有一个可信的过渡计划来应对ESG风险, 展示良好的治理实践，并确定长期增长和业务可行性的机会.

CFO-led business transformation: challenges and opportunities

当前的投资者趋势反映出一种心态的转变和对长期观点的倾向, 为企业整合ESG并提高绩效带来了一系列新的挑战. CFOs highlighted three key challenges and opportunities they face today:

Challenge: Measurement and reporting frameworks

与会者都同意并认识到，企业面临着持续的挑战 measurement and reporting due the lack of simple, standardised, practical frameworks and metrics. 新的ESG报告准则要求对ESG缩略语提供明确的指导，并设立论坛来指导企业.

Opportunity: Defining metrics by sector

While the ESG reporting landscape is dynamic and continually evolving, businesses should strive to identify and select a few key metrics most relevant for their sector. For example, 同一行业的公司可以走到一起，商定一套简单的, standard, comparable metrics. 这也将有利于金融机构评估客户的项目和过渡计划.

Challenge: Regional diversity and variability in economic structure

As a region, Asia has significant diversity and variability in terms of economic structures and starting points for a just transition. Balancing the need for energy access, affordability, 对于一个人口超过30亿的不断增长的地区来说，脱碳工作的可靠性是一个复杂的问题.

机会:对公司长期价值进行重要性评估

公司应进行重要性评估，以确定与其业务和气候转型议程最相关的可持续性风险和机会. 了解重大的ESG风险可以带来激励，例如改善风险管理和业务的长期弹性, increased access to capital, and potential cost savings. By focusing on what is material, companies can focus on new market growth through innovation, 获得“先发优势”的回报，并将资源分配给实现长期企业价值的投资.

Challenge: Lack of standardized pricing for carbone

Unlike traditional financial and accounting metrics, there is no clear and standardised pricing mechanism for carbon. 由于缺乏单一的碳排放标准，企业正面临着衡量碳排放对其业务的财务影响的挑战, standard price on carbon.

Opportunity: Setting and assessing internal carbon pricing 

Companies could set an internal carbon pricing and perform stress testing 并通过敏感性分析来评估不同碳定价情景下企业商业模式和财务绩效的弹性. By incorporating an internal carbon pricing into their valuation, 公司可以在评估重大风险和机会的方式上展示其信誉和承诺, 他们有长远的眼光来建立一个适应气候变化和正规博彩十大网站排名的企业.   

What’s next?

圆桌会议的讨论清楚地表明，首席财务官的声音在支持可持续业务转型方面具有代理作用. 积极参与和贡献将带来价值和高回报，投资于必要的系统变革，以实现更美好的未来. There is also a clear need for ecosystem play across government, regulators, private and financial sectors to make this possible.

WBCSD’s Redefining Value CFO网络正在推动改善战略决策和业务转型的行动, to create a financial system that rewards the most sustainable companies.

The CFO Network will be hosting more CFO Roundtables this year. If you are interested in learning more, please contact Catherine Puga puga@hadeslo.com.

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