可持续性 and climate change have been a global catalyst for all-around transformations and businesses are actively evolving to keep up. A strong link exists between the financial performance of organisations and their sustainability efforts. How businesses monitor and report on sustainability efforts affects their ability to create or lose value in the eyes of consumers, 投资者, 还有其他团体. This new emphasis of value creation underpins how focus has shifted from profit only to societal benefits and collaborating with a wider pool of stakeholders.
随着企业在评判它们的新视角下前行, they must be aware of the unique challenges they will face as a more sustainable world is created.
The challenges businesses face along with the redefined role of the finance function are deeply explored in 金融的未来2.0:为可持续世界重新定义金融，这是美国注册188bet亚洲真人体育下载(188bet亚洲真人体育下载®)发布的一份报告 & CIMA®. 该报告揭示了18个月的调查结果, global research project that was built upon interviews and roundtable discussions with finance leaders, 会计和金融专业人士, regulators and academics that explored the rapid advancement of the profession and the necessary proficiencies needed to continue its evolution. The report expands upon original research completed in 2019 that began exploring how societal changes were affecting the accounting and finance profession.
‘Most organisations are in the early stages of their sustainability journey, 这是由监管推动的。”, 马丁·法勒解释道, Ph.D.他是美国注册188bet亚洲真人体育下载的副技术总监 & CIMA是该报告的合著者. ‘I don’t think the finance function can solve the sustainability issues on their own. But if we come together with other stakeholders and other competitors within an industry or sector, 这种合作可以帮助解决这些可持续性问题。”.
驱动因素与挑战交织
Businesses currently face a wide breadth of challenges that are being compelled by four major drivers — institutional and systemic, 社会, 市场, 和技术. These areas are intertwined and do not act independently of one another — a change in one can compel effects in another.
These drivers and their associated challenges were identified by similar questions five years ago during the first iteration of the research. The recent research revealed that whilst the four drivers and their challenges did not change, 他们的运动强度确实如此.
地缘政治, 监管, 人口统计学, 消费者的权利, 数字技术, 自动化已经加强. Globalisation was the only research-identified challenge that decreased in intensity, likely driven by countries building more resilient supply chains because of the COVID-19 pandemic, 法勒说.
Strategic policies and procedures allow business leaders to navigate institutional and systemic trade laws, 国家资助的抵制, 国家安全考虑, 限制进出口的做法, 为例. 人口统计学, 社会驱动力, is transforming in many countries as scarce resources are forcing people to migrate from their homelands.
另外, 随着世界的发展, regulatory agencies are moving at a fast pace to develop global 监管s that will hold businesses accountable to new targets and standardise nonfinancial disclosures.
‘It’s not enough to look at these [four areas] in isolation’, 法勒说. ‘[The areas] need to be looked at 整体ally because whilst one might affect you minimally, 击中你的大部分(区域)将会产生影响。”.
对运营模式的整体方法
Adapted business models enable organisations to develop policies and practices to promote resiliency against these interconnected challenges. Organisations may not be able to counteract the direct effects of each challenge, 但更有弹性的, 整体, and sustainability-driven operating model will increase their preparedness.
The lack of 整体 thinking, 法勒说, is how these challenges developed in the first place. “我们以为我们可以控制自然，随心所欲. But now we’re understanding we need to work with nature and biodiversity to move things forward. It’s about understanding our place within our ecosystem and working within it rather than trying to dictate how to control it’.
As businesses adapt to operate within their new roles as community collaborators, they will rely heavily on their finance function to undertake new methodologies and responsibilities to achieve resiliency and generate more value.
‘[The finance function] provides the link between external stakeholders and the business’, 法勒说. ‘It’s about placing the business within an ecosystem and understanding how the organisation impacts that wider ecosystem. 这不仅仅是股东的问题. 这是关于你如何置身于多个利益相关者之中。”.
金融的未来2.0:为可持续世界重新定义金融 report will help 会计和金融专业人士 link the sustainability movement to the dynamic changes occurring within their profession.
A general understanding of the sustainability movement and how it will affect the roles of the finance function will be useful. ESG证书的基础 provides the framework of environmental, 社会 and governance (ESG) issues, and ESG和可持续金融战略课程is designed to help finance leaders collaborate with their organisations on sustainability-related matters and initiatives.
金融的整体功能在不断扩大 金融的未来2.0研究计划 探讨这些变化的范围内的专业. Explore research on digitalisation, sustainability and more to prepare for what’s ahead.