Organisational performance has transformed beyond monitoring profit margins to include aspects of environmental stewardship. This has ushered in changes for the roles of management accountants to expand outside of financials to include sustainability policies and environmental, 社会, 和治理(ESG)报告和决策.
“可持续性正在改变金融的角色”, 罗卢卡·斯特罗说, MSc, 美国注册188bet亚洲真人体育下载(188bet亚洲真人体育下载)的研发经理 & CIMA®. ‘Organisations are looking beyond short-term financial returns and thus rely on finance professionals to drive the transition to more sustainable and resilient businesses’.
可持续发展的企业体现了多方资本的价值观, 优先考虑多方利益相关者的互动, and meets current societal needs without compromising the needs of future generations. Organisational long-term success is intricately linked with their broader influence on society and the environment, 包括人类和地球.
《188bet亚洲真人体育下载网址》2.新兴188bet亚洲真人体育下载:组织可持续发展与ESG 这是美国注册188bet亚洲真人体育下载发表的一篇研究论文 & CIMA®, shows how ESG and sustainability intersects with digitalisation and workplace evolution within the accounting and finance profession. 作为为期18个月的项目的一部分, 综合, global research includes interviews and roundtable discussions with more than 600 individuals.
Management accountants must use the lens of sustainability to rethink their roles, 重新制定商业策略, 重塑金融的未来.
通过可持续性转变商业视角
As organisations embed sustainability and ESG policies and initiatives into their business strategies, 整个组织的视角将发生转变.
‘Our research indicates that the transition to sustainability is not evenly distributed across all businesses, 行业, 和行业的, 马丁·法勒博士说, 副技术总监. “不过, 采用率正在上升, and it requires a shift in both the business and the financial professional’s perspective’.
为了更好地理解这种转变, the research identified three business perspectives within an ESG maturity model — shareholder, 利益相关者, 以及系统价值. A truly resilient and sustainable business operates within the system value perspective, which focusses on long-term value creation and embeds ESG into the heart of the organisation.
相比之下, 从股东的角度来看, board members and investors focus primarily on financial returns to shareholders, with little understanding of how the pillars of ESG affect their organisation’s purpose or business model. 在利益相关者的视角下, 企业更加关注ESG和相关的风险管理, but these are unlikely to be embedded into strategic goals or in the business model.
作为一个实施更多ESG和可持续发展倡议的组织, 将会有一个自然的进展进入系统价值视角. Only 1% of research respondents stated their organisations were operating under this model, 13%的人表示他们期待这种转变.
‘可持续性 is increasingly emerging as the fundamental cornerstone of resilient organisations’, 法勒说, 这将帮助他们面对更高程度的不确定性. ‘This is a perspective where the governance and 社会 pillars are aligned and dependent upon the wider environment. 重点在于长期价值创造。”.
未来会计的角色
随着组织创造和保持可持续价值, the finance function is best suited to take on these responsibilities because of their keen financial acumen, 熟悉标准和法规, 以及作为客观专业人士的声誉, 根据研究.
“的确, 他们在(财务)报告方面值得信赖, 但人们的期望正在发生变化。”, 说也是. ‘Some of the key duties will include helping their organisations create an enduring competitive advantage by fostering innovation and becoming more involved in circular design of products as well as supporting other sustainability initiatives’.
的 research revealed five prevailing themes in the implementation of sustainability practices for the finance function — money/costs, 技术, time, data, 和指标. 每个188bet亚洲真人体育下载都有独特的挑战, but as accounting and finance professionals better understand sustainable business practices and anticipate these roadblocks, 它们可以提高效率.
从成本的角度来看, sustainability initiatives are often more costly and need to be budgeted accordingly. Research participants discussed the time it would take to understand the changing finance role, 深入研究可持续性, 并调整举措的节奏，使它们保持负担得起和有效.
数据将推动决策工作, which will require identifying the right metrics to measure performance. 要想成功, accounting and finance professionals will need to boost literacy with new-to-them 技术 and to coordinate with different groups and 利益相关者s to get the right data.
Stroe said forward thinking and a system-value perspective will be paramount.
全面的商业方法
的 increased focus on sustainability initiatives is shifting organisations into a more holistic way of doing business. 的 research found that organisations have altered focus to include resilience and systemic risks, 转向系统价值思维, and assessed performance in the wider economy and society while monitoring environmental impacts.
这些可持续发展倡议正在开启一个新的金融时代.
‘的 finance professionals’ role is continuously pushing boundaries and changing alongside evolving requirements and increasing sophistication surrounding sustainability’, 说也是.
的 《188bet亚洲真人体育下载网址》2.新兴188bet亚洲真人体育下载:组织可持续发展与ESG report will help accounting and finance professionals understand where their organisations are on their sustainability journey. 的 report also gives a clearer picture of the evolving role of the finance function.
随着可持续发展势头的增强, investing in your professional development now ensures your commitment to the growth and evolution of the profession. 的 ESG证书基础 provides an overview of ESG and the key roles the finance function plays. 完成 ESG与可持续金融策略课程 gives professionals the necessary leadership skills to advance their organisation’s sustainability initiatives.