Capgemini-组织如何实现ESG数据掌握（英）.pdf

HOWORGANIZATIONSCANACHIEVEESGDATAMASTERYEnvironmental,socialandgovernance(ESG)issueshavebecomeascentraltothebusinessenvironmentasinflationandinterestrates.Inthewakeofthepandemic,consumers,investorsandregulatorshavewokenuptotheethicaldimensionsofeconomicgrowth.OrganizationsthatfailtoaddresstheESGimpactsoftheirproductsandoperationscouldquicklyfindthemselvesinsteepdecline,facingatribunal,orforcedtopayaheftyfine.Inthesimplestterms,customerswantthecompaniestheybuyfromtomakeapositivecontribution.ByprioritizingESG,businessescanbuildtrustbyclarifyinghowtheiroperations,supplychainsandproductsmaketheworldabetterplace.That’sanopportunity—butitcomeswithresponsibility.Customersandinvestorswantproofthatwordsarebeingbackedupbyactions.Againstthatbackdrop,reliableESGreportinghasrapidlybecomeacriticalissue.ThecriteriafordemonstratingESGperformanceincludenetzeroprogress,socialimpacts,employmentequity,productsafetyandthegovernanceofpersonalandcommercialdata.Buthowdoyouproveyou’vehitanESGbenchmark?•WhileregulatorystandardsforESGreportingareevolving,differentnationalandregionalregimesdon’talwaysoverlap.•Insidecompanies,individualdepartmentsoftencollectdifferentinternalandthird-partydata.•Muchoftheinformationcollectedisn’tfinancial,yetfinancialrigoriswhateveryoneexpects.DataplaysanobviousroleinevaluatinganybusinessperformancebutcreatinganactionablestoreofESGdataremainsanobstacle.Inthispaper,CapgeminiandInformaticawilldetailthechallengesorganizationsfacewhenattemptingtoconsolidateESGdatatounderstandandreportontheirESGstanding.Theywillalsosharesolutionsforconfident,data-drivendecision-making.HOWORGANIZATIONSCANACHIEVEESGDATAMASTERYFrompolarvorticestoragingbrushfires,climatechangeiscontinuallyinthenews.Awarenessofsocialinjusticeisgrowing,whileworriesaboutprivacythreatentostifleinnovation.Reportingisjust20%ofthetask.ESGdatamanagementconsumestheother80%.11.Source:LeventErgin,GlobalChiefESGSustainabilityStrategist,Informatica1HowOrganizationsCanAchieveESGDataMasteryMARKETDRIVERSInthepast,ESGreportingwasvoluntary.NowthattherisksattachedtoESGmetricsarebecomingclearer,regulatorsaremakingitmandatory.Significantnewreportingregimesinclude:•TheInternationalSustainabilityStandardsBoard(ISSB)haslauncheditsinauguralstandards,InternationalFinanceReportingStandards(IFRS)S1andS2,newsustainability-focuseddisclosurerequirementsthatwillprovideaglobalbaseline•TheESGreportingproposalissuedbytheU.S.SecuritiesandExchangeCommission(SEC)inMarch2022issettogoliveinJanuary2024•TheEUSustainableFinanceDisclosureRegulation(SFDR),whichnowmustbestandardinanydatagovernancesystem•TheEUCorporateSustainabilityReportingDirective(CSRD),whichwillimpactatleast50,000companiesandimposemandatoryESGreportingrequirements•TheUKGreenFinanceStrategy,whichmatchestheambitionoftheEUActionPlanforfinancingsustainablegrowthButregulatorsaren’ttheonlystakeholderswhoserequirementshavetobeconsidered.Consumerswanttoseecredibleevidencethattheethicalclaimsabusinessmakescanbebackedupbyhardnumbers.InvestorswanttoknowwheretheESG-relate