环境、社会和治理 explained: What companies need to know

Environmental, 社会, and governance—simply known as 环境、社会和治理—has become a key success measure for many companies. 环境、社会和治理 can present significant issues, 风险, and opportunities for all organizations, 但许多人可能还没有完全理解环境、社会和治理的内涵，以及它如何影响关键的业务功能和运营.    

“The 环境、社会和治理 landscape is always evolving,崔西Beltran)说, RSM US LLP 环境、社会和治理咨询 services practice manager, 这意味着企业需要主动监控这对其战略和运营的影响. 然而, as leaders in the middle market, 我们的大多数客户刚刚开始他们的环境、社会和治理之旅，需要首先了解它是什么, what is material to them and their industry, 最后, how 环境、社会和治理 overall impacts them before they can sustainably implement a comprehensive program.”

vwin德赢娱乐RSM公司环境、社会和治理咨询服务经理杰克•萨尔彼得(萨尔皮特杰克)认为，许多公司已经有了一个良好的开端. “谈到环境、社会和治理, it can be daunting to embark on the journey, 但大多数情况下, 我们发现，一些公司，尤其是那些处于中端vwin娱乐场官方的公司，已经开始实施与esg相关的举措,他说. “他们只是没有制定正式的计划，也没有分配关键绩效指标，无法根据数据做出决策. RSM将环境、社会和治理视为一个持续的过程，公司应该不断加强和整合环境、社会和治理到他们的业务中. It doesn’t happen overnight, but it’s about starting somewhere.”

以下是我们的许多中端vwin娱乐场官方客户经常问到的关于环境、社会和治理和建立有效流程的问题.

什么是环境、社会和治理?

环境、社会和治理-通常是可持续性的代名词-是一个日益增长的话题，塑造了内部和外部利益相关者的期望, 帮助员工, 投资者, 合作伙伴, 客户, and customers understand not only what a company does, 但它为什么会这样. It is one way a company can demonstrate its commitment to core values. Over the last 10 years, 环境、社会和治理 has grown significantly in global importance. 过去被称为企业社会责任的东西现在处于更全面的环境、社会和治理概念之下.

What are the benefits of 环境、社会和治理?

Once considered a differentiator, 环境、社会和治理 is now becoming an essential component of organizational business models and strategy, in both the public and private sectors, due to changing stakeholder expectations.

在RSM, 我们相信，以有意和有意义的方式将环境、社会和治理嵌入公司的战略和运营中，不仅可以与社会目标保持一致，还可以大幅改善财务绩效. 它可以解决一些风险，比如被指责为“漂绿”——错误地宣传某些东西是无害环境的——同时推动企业走上环境、社会和治理成熟之路.

In practice, 环境、社会和治理 can deliver real financial value through:

• Lowering the cost of capital
• Accessing more favorable lending terms
• Proactively mitigating emerging 风险 
• Attracting 投资者 and customers
• Increasing workforce productivity
• Prioritizing innovation and continuous improvement

是什么推动了环境、社会和治理?

虽然北美对可持续企业努力的需求在历史上源于利益相关者的要求和期望, 一个新兴的 top-down push is expected to further drive the future of sustainable business practices, 报告, and the evolution of 环境、社会和治理 standards—while increasing bottom-up market expectations.

最明显的是, 在美国, 美国证券交易委员会关于气候变化信息披露的拟议规则将要求上市实体进行报告, 至少, their Scope 1 and 2 greenhouse gas emissions, and include disclosures on climate 风险, 政治支出, 税收管辖权, and executive pay within their public filings.

全球ly, regulations are increasing through other notable developments, 包括:

• 国际可持续标准委员会是由国际财务报告准则基金会创建的, 与 气候披露标准委员会和价值报告基金会合并, 并与气候相关财务披露工作组和世界经济 论坛合作, 建立可持续发展报告的全球基准，并将强制要求范围3(上游和下游温室气体排放)报告.
• 欧盟于2022年11月通过了《vwin德赢娱乐》，为有环境、社会和治理要求的公司引入了更详细的报告要求, aligned to criteria within the EU’s climate goals. The CSRD will apply to large listed and non-listed EU companies, small and medium-sized listed EU companies (in a phased approach), 以及在欧盟有大量活动的非欧盟公司——第一套标准将于2023年6月采用.

How are organizations implementing 环境、社会和治理?

无论是否强制，环境、社会和治理主要是通过环境、社会和治理报告在组织中实施的. 信息通常通过环境、社会和治理或可持续发展报告披露，这些报告侧重于数据的定量和定性披露, providing metrics around the environment, 社会和人力资本, 领导与治理, and business models and innovation. 这些报告通常与现有的无数环境、社会和治理标准和框架中的几个保持一致, 包括, 但不限于:

• Sustainability Accounting Standards Board
• 全球 Reporting Initiative
• Taskforce on Climate-related Financial Disclosure
• UN Sustainable Development Goals

Organizations may also develop governance documents, such as policies and procedures, undertake operational changes, 并利用特定行业的标准和框架设定目标，为如何进一步嵌入环境、社会和治理提供额外指导. 这些包括:

• Principles for responsible investment
• Principles for responsible banking
• Science-based targets initiatives

此外, as stakeholders increasingly look for ways to evaluate the performance of organizations, 环境、社会和治理评级, 分数(包括自愿的和非自愿的)被用来做决定，尤其是那些涉及投资的决定.

什么是环境、社会和治理评分?

环境、社会和治理评分是一个旨在评估组织环境、社会和治理 绩效或感知风险的过程, benchmarked against other organizations in the same industry. 分数是计算出来的, by methods proprietary to the respective rating body, 通过对公司公开披露的环境、社会和治理数据进行分析，或者有时通过自愿吸收流程.

虽然环境、社会和治理分数的目的是将一家公司的整个环境、社会和治理概况近似成一个数字或字母, it is not meant to be used as an exhaustive metric—in fact, the use of 环境、社会和治理 scores is hotly debated due to perceived inconsistent methodologies, lack of available data and lack of data assurance. 尽管如此, 环境、社会和治理得分有助于利益相关者快速分类和理解公司的环境、社会和治理绩效状况，并根据该绩效做出决策. The exact methods of calculation and presentation vary by rating body. These rating and scoring providers include, but are not limited to:

• Morgan Stanley Capital International
• S&P全球
• Morningstar Sustainalytics
• CDP (formerly known as Carbon Disclosure Project)
• Refinitiv

Whether you are taking your 环境、社会和治理的第一步 或者提高你的 现有环境、社会和治理计划, RSM可以支持您的组织在这个关键的旅程中持续地实现您的组织目标, create value and generate societal impact.