在过去的十年里, discussions around the Chief Financial Officer’s role in sustainability have been largely symbolic. 作为世界上最大的会计和审计公司的合伙人, we’ve facilitated conversations with compelling viewpoints such as: “the Chief Financial Officer should become the Chief Value Officer” and “in the end, 可持续性会带来经济后果。”.
但, 诚实, we have not seen the major shifts needed to bring sustainability (including planetary boundaries and social considerations) into the heart of financial decision-making – until now.
在过去的一年里，很明显，企业现在正处于关键时刻. And CFOs themselves are under pressure to demonstrate their continued competitiveness as sustainability goes mainstream.
有关强制性正规博彩十大网站排名信息披露的倡议正在以极快的速度发展, 由日益紧迫的气候危机引发, 自然损耗, 不断加剧的不平等. 在影响和金融风险方面，人们越来越关注这些问题, 世界各地监管机构的雄心也在不断增强.
除其他外，这些事态发展已经 引起了全球首席财务官的注意.
Sustainability is changing the essence of CFOs’ work across nearly all facets – including in investor relations, 控制, 估值及所管理问题的范围.
WBCSD的 首席财务官网络 看到了首席财务官需要关注并迅速采取行动的三个关键领域.
金融系统架构
与环境相关的全球标准, 社会与治理(ESG)和正规博彩十大网站排名报告正在迅速变化, 随着最近的成立 国际正规博彩十大网站排名标准委员会 (ISSB)是国际财务报告准则基金会的下属机构 美国国务院发布的气候问题征求意见稿.S. 美国证券交易委员会 还有草稿 欧盟正规博彩十大网站排名报告标准.
作为所需资料的主要编写者, CFOs should be prepared to provide direct input into these processes to ensure that the standards take account of the feedback and concerns of business. 没有准备社区的投入和指导, businesses run the risk of disclosing information that does not provide a true and transparent picture of corporate performance on sustainability.
It is the CFO whose unique voice and perspective is especially valuable to financial system architects, as they work to rejig the nuts and bolts of the financial system to produce more sustainable outcomes.
CFOs should use their collective voice to engage in direct interactions with standard setters and submit formal responses to market consultations of these developments.
出于同样的原因，即将出台的标准的准备工作应该已经开始了. 它很容易需要一年多的时间来获取和供应, 一致和可靠的数据，以满足未来的披露要求.
Companies and their CFOs should undertake the work to prepare their roadmaps for implementation based on the latest developments in the standard setting space – while paying attention to critical considerations such as internal 控制, 治理, 审计与保证.
重新设计资本市场
超越了金融体系架构和信息披露的作用, companies and investors alike are calling for improved communications between corporates and other capital market players.
There’s an increasing need to bring ESG into the heart of corporate-investor communication in order to optimize enterprise value and lower the cost of capital by being able to tell a compelling story about the link between sustainability and finance.
CFOs should also be able to articulate the link between sustainability and the purpose and strategy of the company. 我们称之为“可持续投资者关系(IR).”
The role of the CFO in this space is to define key value drivers and install and implement systems to manage, monitor and integrate sustainability into smart approaches to enhance the future value of the company. 贴现现金流量分析, 在没有考虑ESG的情况下，需要对未来现金流量做出太多假设, 很可能在几年内(如果现在还没有的话)成为过时的方法。.
首席财务官需要将ESG纳入企业投资者决策和沟通的核心. 但如何?
首席财务官可以从寻找将企业实践与投资者需求联系起来的方法开始, and by working to understand how ESG and sustainability performance will affect valuation models. 这样做的时候, 企业将能够更有效地开展资本市场参与工作.
ESG中的“S”
企业与社会之间的依赖关系早已为人所知. 然而,, it has historically been difficult for CFOs to pinpoint what the ‘S’ of ESG actually means for the finance function and its role could and should be in measuring and managing social impacts.
同时, 企业面临着如何监控的挑战, manage and communicate impacts on society – and are looking for the best ways to have positive impact beyond the company itself.
Given that global frameworks on mandatory disclosure are likely to evolve in the near-to-medium term, CFOs should ensure they’re ready to engage in difficult conversations around ‘S’ performance – and share with standard shapers and developers their thoughts and viewpoints.
像 解决不平等问题的商业委员会 (BCTI) are working to support companies in addressing these challenges in collaboration with WBCSD的 首席财务官网络.
难以忽视的真相?
展望未来, 我们深信，首席财务官的作用需要纳入非财务方面的考虑, 因为正规博彩十大网站排名与金融在很多方面都有交集. The collaboration with other disciplines will be enriching and exciting as the Chief Sustainability Officer is increasingly considered a crucial partner amongst the other C-Suite.
Successful companies will make full use of specialist knowledge built by sustainability departments to create links between the traditional sustainability agenda and the finance function. This is particularly important in getting up to speed and telling your corporate sustainability story effectively to financial markets.
不作为会带来重大风险——可能包括不遵守规定 , 由于管理不善导致的财务价值损失, S和G是影响公司价值的重要因素.
WBCSD的 首席财务官网络 brings together leading Chief Financial Officers to work directly with critical external stakeholders to develop the CFO agenda of the future for sustainability matters.
在一起, they are implementing models and approaches to activate systems and processes that clearly link the financial and sustainability agenda in order to define best practices in communicating with investors and to comply with pending regulation.
这个群体将是翻译关于E的一个难以忽视的真相的重要杠杆, 将商业和金融纳入正规博彩十大网站排名议程的核心.
想了解更多信息并参与其中， 请联系朱丽叶·泰勒.
