【观点】安永中国主席陈凯：推动ESG发展的五个“持续”

今天，安永中国主席、大中华区首席执行官陈凯受邀参与2023ESG全球领导者大会，并发表主题演讲。

演讲全文如下（略有删改）：

中国经济在过去几十年里取得了令人瞩目的高速增长，如今正逐步转向高质量发展，从速度导向转向质量导向。一方面，中国加速建设创新型国家，推动技术创新在经济发展中的应用。同时，中国展现负责任大国担当，提出“双碳”目标，大力推进绿色发展和生态文明建设。

绿水青山的绿色，已成为当前中国高质量发展的重要底色。新时代企业需要从战略层面出发，以绿色为发展方向，以创新为发展动力，以提升业绩表现、和建设美丽中国为企业责任。CXO UNION（CXO联盟）（cxounion.cn）

具体来说，可从如下五个“持续”入手：

第一，持续强化ESG管理，增强应对气候变化能力

当前，气候变化仍是ESG（环境、社会及治理）体系当中受关注程度最高的议题。今年夏天台风、暴雨、洪水等极端气候问题极大地影响着企业及价值链的正常运营，进而影响企业的盈利能力和经济社会的稳定性。因此，企业应加强ESG管理，分析气候相关风险和机遇，提升可持续发展的韧性。

第二，持续探索绿色转型，发现全新市场机遇

绿色转型为企业创造了广泛的业务发展机遇。企业可通过研发创新，将“绿色”植入产品和服务的全生命周期，推出环保和可持续的产品和服务，满足日益增长的环保消费需求，开拓新的市场份额；同时，采用循环经济模式，可将产品的生命周期延长，减少废弃物产生。CXO UNION（CXO联盟）（cxounion.cn）

在投资领域，金融机构投资者越来越关注绿色和可持续投资，将金融活水引入绿色、低碳、乡村振兴等产业中来，开发ESG投资产品。企业通过自身的绿色转型，可以获得更多投融资机会，以扩大生产，赢得竞争优势。

第三，持续研发创新数字工具，提升企业发展效率

数字化转型改变了企业运营和竞争环境，通过将数字化技术与ESG管理结合，企业可以更好地管理环境和社会风险，提高治理效率，促进长期价值的创造。

在环境领域，数字化技术可以用于监测和优化能源使用，从而提高能源效率和减少碳排放。智慧能源管理系统、智能传感器和大数据分析可以帮助企业实时监控能源消耗并提供优化建议。同时，数字化转型可以协助企业跟踪和报告碳足迹，使其能够更精确地了解自身环境影响。在社会领域，数字化转型可以提升数字包容性，让老年、残障、贫困等弱势群体更容易获得信息和服务，从而促进社会平等。在治理领域，数字化技术可以提高信息披露的透明度，帮助企业更好地与利益相关者共享ESG信息，提升企业的信任度。CXO UNION（CXO联盟）（cxounion.cn）

第四，持续提升信息披露水平，构建中国特色ESG生态

当前，ESG仍然存在标准和指标不一致、数据质量不高和缺乏透明度等问题，需要监管机构、投资者、专业机构等共同努力。2023年6月26日，国际可持续准则理事会（ISSB）正式发布了两份国际财务报告可持续披露准则，旨在提升全球可持续发展信息披露的透明度、问责制和效率。

与此同时，中国也在加速建设具有中国特色的ESG体系。2023年8月，国资委印发了《央企控股上市公司ESG专项报告编制研究》，进一步引导和规范国内企业ESG信息披露标准。

中国企业应积极制定行动计划，从治理、战略、风险管理、指标与目标等角度持续提升ESG信息的质量。同时，企业应为提供可比较和可验证的ESG数据作好准备，以应对更高的披露要求，以及即将到来的ESG信息鉴证工作要求。

第五，持续增进员工福祉，创造转型发展内生力量

员工是企业的重要资产。提升员工福祉不仅是实现ESG目标的重要途径之一，也能极大地促进企业的可持续发展。一方面，企业提升ESG表现可以为员工创造更安全、健康的工作环境，提供完善的职业发展路径，进而吸引和发展高素质人才，强化企业竞争力。另一方面，多元、公平与包容的职场氛围更容易激发员工的创造能力，推动新产品和服务的开发，促进团队及客户间的高效协作，激发企业ESG潜能。CXO UNION（CXO联盟）（cxounion.cn）

此外，企业需未雨绸缪，加强ESG人才培养，吸引并打造具备ESG专业知识的人才队伍。企业可以通过提供ESG培训和教育计划，帮助员工了解ESG概念、法规要求和最佳实践，加强在ESG领域的能力储备。

中国的高质量发展是一个持续的进程，企业作为经济社会发展的活力源泉，不断提升ESG管理水平，是建设人与自然和谐共生的中国式现代化、促进中国经济社会高质量发展的必然要求。安永以专业力量服务国家战略义不容辞，支持全球生态治理责无旁贷。CXO UNION（CXO联盟）（cxounion.cn）

我们在三年前成立ESG管理委员会，制定ESG战略规划和目标、监督和指导落实ESG工作，全力推进自身的“去碳化”进程，在2020年安永已实现全球碳中和目标，并力争到2025年将碳排放减少40%，实现净零排放。

我们引领客户着眼于长期价值，协助各行业企业洞察气候变化和可持续性问题带来的风险和机遇，加速绿色低碳转型。

我们不断探索数字化创新，推出一系列数字应用工具，为社会公众建立ESG感性认知，促进企业提升ESG管理水平。

我们创办“上市公司可持续发展官高峰论坛暨年度最佳奖项评选”，表彰在ESG领域作出突出贡献的杰出企业、杰出个人和优秀项目，挖掘“绿色”力量，汇集“绿色”智慧，凝聚可持续发展信心。

我们关注员工的技能提升和能力培养，注重打造面向未来的人才队伍，通过提供多元化专业培训课程，鼓励员工在职业发展中持续学习和成长，切实做到员工发展与企业发展的有机融合。

安永期待与我们的商业伙伴交流ESG管理策略，分享管理经验，围绕重点领域加强合作，携手各方共同推动经济效益、环境效益、社会效益多维共赢。CXO UNION（CXO联盟）（cxounion.cn）

翻译：

Today, Kai Chen, Chairman of EY China and CEO of Greater China, was invited to attend the 2023ESG Global Leadership Conference and deliver a keynote speech.

The full text of the speech is as follows (with some redactions) :

Having achieved remarkable high-speed growth in the past few decades, China’s economy is now gradually shifting to high-quality development. From speed oriented to quality oriented. On the one hand, China is accelerating the construction of an innovation-oriented country and promoting the application of technological innovation in economic development. At the same time, China has demonstrated its responsibility as a major country, put forward the goal of “double carbon”. And vigorously promoted green development and ecological civilization.CXO UNION（CXO联盟）（cxounion.cn）

The green of green mountains and rivers has become an important background color for China’s high-quality development. Enterprises in the new era need to start from the strategic level, take green as the direction of development, take innovation as the driving force for development. And take improving performance and building a beautiful China as their corporate responsibility.

To be specific, start with the following five “continuities” :

First, continue to strengthen ESG management and enhance the ability to respond to climate change

At present, climate change is still the highest concern in the ESG (Environmental, Social and Governance) system. This summer, typhoons, rainstorms, floods and other extreme climate issues have greatly affected the normal operation of enterprises and value chains. Thus affecting the profitability of enterprises and economic and social stability. Therefore, companies should strengthen ESG management, analyze climate-related risks and opportunities, and enhance the resilience of sustainable development.

Second, continue to explore green transformation and find new market opportunities

Green transformation creates a wide range of business development opportunities for enterprises. Through R&D and innovation, enterprises can integrate “green” into the whole life cycle of products and services, launch environmentally friendly and sustainable products and services. Meet the growing demand for environmental protection consumption, and open up new market shares. At the same time, the use of circular economy model can extend the life cycle of products and reduce waste generation.

In the field of investment, financial institutional investors are paying more and more attention to green and sustainable investment, introducing financial vitality into green, low-carbon, rural revitalization and other industries, and developing ESG investment products. Through their own green transformation, enterprises can obtain more investment and financing opportunities to expand production and win competitive advantages.CXO UNION（CXO联盟）（cxounion.cn）

Third, continue to research and develop innovative digital tools to improve the efficiency of enterprise development

Digital transformation has transformed business operations and the competitive environment. And by combining digital technologies with ESG management, companies can better manage environmental and social risks, improve governance efficiency, and promote long-term value creation.

In the environmental field, digital technologies can be used to monitor and optimize energy use. Thereby improving energy efficiency and reducing carbon emissions. Smart energy management systems, smart sensors and big data analytics can help companies monitor energy consumption in real time and provide optimization recommendations. At the same time, digital transformation can help companies track and report their carbon footprint. Enabling them to more accurately understand their environmental impact. In the social sphere, digital transformation can promote digital inclusion, improve access to information and services for vulnerable groups such as the elderly. The disabled and the poor, and thus promote social equality. In the area of governance, digital technology can improve the transparency of information disclosure. Help companies better share ESG information with stakeholders, and enhance corporate trust.CXO UNION（CXO联盟）（cxounion.cn）

Fourth, continue to improve the level of information disclosure and build an ESG ecosystem with Chinese characteristics

At present, ESG still has problems such as inconsistent standards and indicators, low data quality and lack of transparency. Which require the joint efforts of regulators, investors and professional institutions. On June 26, 2023, the International Sustainability Standards Board (ISSB) officially released two international Sustainable Disclosure Standards for Financial reporting aimed at improving transparency, accountability and efficiency in global sustainability disclosure.

At the same time, China is also accelerating the construction of an ESG system with Chinese characteristics. In August 2023, SASAC issued the “Research on the Compilation of ESG Special Reports for Listed Companies held by Central Enterprises” to further guide and standardize ESG information disclosure standards for domestic enterprises.CXO UNION（CXO联盟）（cxounion.cn）

Chinese enterprises should actively develop action plans to continuously improve the quality of ESG information from the perspectives of governance, strategy, risk management, indicators and targets. At the same time, companies should be prepared to provide comparable and verifiable ESG data to meet the higher disclosure requirements and the upcoming ESG information verification requirements.

Fifth, continue to improve the well-being of employees and create endogenous forces for transformation and development

Employees are an important asset of a company. Improving employee well-being is not only one of the important ways to achieve ESG goals. But also greatly contributes to the sustainable development of enterprises. On the one hand, the improvement of ESG performance can create a safer and healthier working environment for employees, provide a sound career development path. And then attract and develop high-quality talents to strengthen the competitiveness of enterprises. On the other hand, a diverse, fair and inclusive workplace atmosphere is more likely to stimulate the creativity of employees, promote the development of new products and services, promote efficient collaboration between teams and customers, and stimulate the ESG potential of enterprises.

In addition, companies need to plan ahead and strengthen ESG talent training to attract and build a workforce with ESG expertise. Companies can strengthen their capacity base in the ESG area by providing ESG training and education programs to help employees understand ESG concepts, regulatory requirements, and best practices.CXO UNION（CXO联盟）（cxounion.cn）

China’s high-quality development is a continuous process.

As the source of vitality for economic and social development, enterprises should continuously improve their ESG management level. Which is an inevitable requirement for the construction of Chinese-style modernization featuring harmonious coexistence between man and nature and the promotion of high-quality economic and social development in China. Ey is duty-bound to serve the national strategy with its professional strength, and is duty-bound to support global ecological governance.

Three years ago, we set up the ESG Management Board to set ESG strategic plans and objectives, supervise and guide the implementation of ESG work. And fully promote our own “decarbonization” process, by 2020, EY has achieved the global carbon neutral goal. And strive to reduce carbon emissions by 40% by 2025 to achieve net zero emissions.

We lead our clients to focus on long-term value, helping companies across industries to understand the risks and opportunities posed by climate change and sustainability issues. And to accelerate the green and low-carbon transition.CXO UNION（CXO联盟）（cxounion.cn）

We continue to explore digital innovation and launch a series of digital application tools to build ESG perceptual awareness for the public and promote enterprises to improve ESG management.

We set up the “Sustainable Development Officer Summit Forum of Listed Companies and the Best Awards of the Year” to commend outstanding enterprises, outstanding individuals and excellent projects that have made outstanding contributions in the field of ESG, tap the “green” power, gather “green” wisdom, and gather confidence in sustainable development.

We focus on the skills improvement and ability cultivation of employees, pay attention to building a future-oriented talent team. By providing diversified professional training courses, encourage employees to continue to learn and grow in their career development. And effectively achieve the organic integration of employee development and enterprise development.CXO UNION（CXO联盟）（cxounion.cn）

Ernst & Young looks forward to exchanging ESG management strategies and sharing management experience with our business partners, strengthening cooperation in key areas. And working together to promote multi-dimensional win-win economic, environmental and social benefits.

本文由CXO UNION-CXO联盟（cxounion.cn）转载而成，来源于安永EY；编辑/翻译：CXO UNIONCXO联盟小宁檬。

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