ESG披露与准备调查结果(英文版)-德勤.pdf

Sustainability action report Survey findings on ESG disclosure and preparedness DECEMBER 202202 | Sustainability action report Survey findings on ESG disclosure and preparedness Contents Foreword 03 Main findings 04 Detailed research findings 06 State of sustainability reporting today 06 Sustainability reporting challenges 14 Sustainability planning and taking action 17 Research objectives and methodology Deloitte commissioned an online survey in August and September 2022 of 300 executives at publicly owned companies with a minimum annual revenue requirement of 500 million or more, as well as conducted interviews to increase the total sample size to 100 in each of the following industries consumer products; financial services; life sciences and health care; oil and gas; and TMT technology, media and telecommunications. Executives are defined as senior finance, accounting, sustainability, and legal executives with a minimum seniority of director, or chief risk officers, general counsels, chief legal officers, or chief sustainability officers. Sustainability action report Survey findings on ESG disclosure and preparedness | 03 Environmental, social, and governance ESG concerns continue to ratchet up as stakeholders increasingly expect a company’s business strategy to align with its sustainability commitments, priorities, and requirements. Stakeholders understand the impact and dependence of companies on the environment and society, and it’s evident that sustainability reporting and disclosure are more than “check-the-box” compliance exercises. ESG is about risk and opportunity. It could underpin your business strategy and have the potential to unlock strategic possibilities. For many companies, ESG is about business fundamentals. Our latest survey data shows that 89 of executives are proactively making strides now to hold themselves accountable and drive trust with their stakeholders, better positioning themselves to thrive and differentiate over the long term. From commitment to action We released an ESG readiness report in March 2022, at which time 21 of executives indicated that their companies had established a cross-functional working groupmade up of executives across finance, accounting, risk, legal, sustainability and other business leadersto drive strategic attention to ESG for the business. A similar profile of respondents surveyed recently noted that progress in establishing a cross-functional working group has nearly tripled to 57. ESG readiness and external assurance remain valuable tools in preparation and can make a significant impact on a company’s governance and reporting processes and controls. Our recent findings show that nearly all 96 executives plan to seek external assurance for the next reporting cycle, with 61 already seeking external assurance and 35 seeking external assurance for the first time. These findings indicate that more mature ESG programs typically have key components of an effective governance structure like ESG councils and assurance processes in place. While companies are actively working to meet the growing need for high-quality ESG performance metrics, some challenges remain. When surveyed, 35 of executives reported that their greatest challenge is the accuracy and completeness of data, and another 25 cited access to quality data as the greatest challenge. To ameliorate this, 99 of companies are somewhat or very likely to invest in more technologies and tools over the next 12 months. Ultimately, access to timely and higher-quality data, as well as greater discipline and ESG preparedness, can help unlock transformation and value-creation opportunities driving strategic choices that can help address enhanced stakeholder expectations. We hope you find these insights meaningful to your ESG performance and disclosure strategy wherever in the journey you may be. With greater transparency, equity, and trust, we can help deliver accountability today for a sustainable tomorrow. Jon Raphael National Managing Partner Sustainability, Transformation, and Assurance Deloitte another 29 of companies involve a chief strategy officer. This strategic attention emphasizes how important ESG disclosure isto drive not only preparedness for changing stakeholder expectations and pending regulation but business performance and value. Integrating ESG within a company’s strategy can have benefits to sustainable business performance and value. Indeed, executives anticipate stronger stakeholder trust 51 and elevated brand reputation 49 as intangible benefits of enhanced ESG disclosure. Tangible benefits include increased employee retention 52, improved return on investment ROI 52, and risk reduction 48. 1 2 While most companies are beginning to take meaningful steps toward enhancing their ESG disclosures, they continue to face challenges with data accuracy and availability. Companies are concerned about the accuracy and completeness of sustainability data. Executives list ensuring quality 35 as the top data challenge, while a similar profile of respondents 25 in 2021 cited the same. Another 25 cite access to and quality of ESG data as the greatest challenges, a slight decrease from 32 in 2021 from a similar profile of respondents. Many executives surveyed are prepared to disclose Scope 1 61 and Scope 2 76 GHG emissionscited by a similar profile of respondents in 2021 58 and 47, respectively. However, Scope 3 GHG emissions disclosures still seem to be a work in progress, with only a third 37 prepared to disclose details today, while 31 of a similar profile of respondents in 2021 answered the same way. The top challenges to Scope 3 GHG emissions details today include lack of confidence in the quality of data from external vendors 51 and lack of data availability 41, indicating a need for companies to further explore their approaches to data. Sustainability action report Survey findings on ESG disclosure and preparedness | 05 Main findings Rather than waiting to react to future disclosure requirements, many companies are proactively implementing changes to help accelerate readiness. This includes creating new roles and responsibilities and plans to invest in more technology and tools over the next 12 months. More than half 62 believe they are already prepared or currently undertaking extensive preparations for the expected increase in requirements. A majority 81 of executives report that new roles and responsibilities have been created to accommodate additional disclosure requirements. Nearly all companies 99 express willingness to invest in new technologies and tools in order to be prepared to meet stakeholder expectations and future regulatory requirements. Nearly half 47 of executives say their companies are very likely or somewhat likely 52 to make these investments in the next 12 months. These plans help demonstrate not only the desire to get ahead of potential disclosure requirements, but also the confidence in the business benefits that ESG disclosure is likely to provide. 306 | Sustainability action report Survey findings on ESG disclosure and preparedness Detailed research findings State of sustainability reporting today Companies are instituting ESG cross-functional working groups at a rapid pace More mature ESG programs typically have more established ESG governance structures, which includes ESG councils and assurance programs, in place. These groups are tasked with driving strategic attention to ESG internally. 57 have already implemented a cross- functional ESG working group tasked with driving strategic attention to ESG. A similar profile of respondents in 2021 indicated that only 21 had implemented a cross-functional ESG working group. Established a cross-functional ESG council or working group, n300 3 19 57 21 1 42 57 establishing net 99 2021 2022