在过去的十年里, 围绕首席财务官在正规博彩十大网站排名中的作用的讨论在很大程度上是象征性的. As partners in the world’s largest accounting and auditing firms, 我们促成了一些令人信服的观点的对话，比如:“首席财务官应该成为首席价值官”和“最终。, sustainability has financial consequences”.
但, 诚实, 直到现在，我们还没有看到将可持续性(包括地球边界和社会考虑)纳入金融决策核心所需的重大转变.
Over the past year, it has become clear that companies are now in a pivotal moment of truth. 随着正规博彩十大网站排名成为主流，首席财务官们也面临着证明自己持续竞争力的压力.
Initiatives around mandatory sustainability disclosure are moving at breakneck speeds, triggered by increasing urgency of the climate crisis, 自然损耗, 不断加剧的不平等. Focus is increasing on these issues both in terms of impact and financial risk, and by the heightened ambitions of regulators around the world.
These developments, among others, have piqued the attention of CFOs around the world.
可持续性正在几乎所有方面改变首席财务官工作的本质——包括投资者关系, 控制, valuation and the scope of issues under management.
WBCSD的 首席财务官网络 sees three critical areas where the CFO needs to pay attention and act, fast.
金融系统架构
Global standards related to environmental, social and 治理 (ESG) and sustainability reporting are changing rapidly, with the recent establishment of the International Sustainability Standards Board (ISSB) under the International Financial Reporting Standards Foundation, the exposure draft on climate released by the U.S. Securities and Exchange Commission 还有草稿 EU Sustainability Reporting Standards.
As the chief preparers of required information, 首席财务官应准备对这些过程提供直接的投入，以确保这些标准考虑到企业的反馈和关注. Without input and direction from the preparer community, 企业所披露的信息有可能无法真实、透明地反映企业在正规博彩十大网站排名方面的表现.
对于金融体系架构师来说，CFO的独特声音和观点尤其有价值, 他们正在努力调整金融体系的具体细节，以产生更可持续的结果.
首席财务官们应该利用他们的集体声音，与标准制定者直接互动，并就这些发展向市场咨询提交正式答复.
By the same token, preparations for incoming standards should already be taking place. It can easily take over a year to obtain and supply robust, consistent and reliable data to meet incoming disclosure requirements.
公司及其首席财务官应根据标准制定领域的最新发展，着手制定实施路线图，同时关注内部控制等关键考虑因素, 治理, 审计与保证.
重新设计资本市场
Beyond the financial system architecture and the role of disclosure, 企业和投资者都在呼吁改善企业与其他资本市场参与者之间的沟通.
越来越有必要将ESG纳入企业与投资者沟通的核心，以便通过讲述正规博彩十大网站排名与金融之间的联系来优化企业价值并降低资本成本.
首席财务官还应该能够清楚地说明可持续性与公司的目标和战略之间的联系. 我们称之为“Sustainable Investor Relations (IR).”
CFO在这个领域的角色是定义关键的价值驱动因素，并安装和实施要管理的系统, 监控可持续性并将其整合到智能方法中，以提高公司的未来价值. 贴现现金流量分析, which requires too many assumptions on future cash flows without ESG considerations, may well be an outdated method in a couple of years’ time (if not already).
CFOs need to bring ESG to the heart of corporate-investor decision-making and communication. 但如何?
CFOs can get started by finding ways to bridge corporate practices with investor needs, 并努力了解ESG和正规博彩十大网站排名绩效将如何影响估值模型. 这样做的时候, companies will be able to conduct their capital market engagement efforts more effectively.
ESG中的“S”
The dependencies between business and society have been known for a long time. 然而,, 从历史上看，首席财务官很难确定ESG的“S”对财务职能的实际意义，以及它在衡量和管理社会影响方面可能而且应该扮演的角色.
同时, companies face challenges around how to monitor, 管理和沟通对社会的影响，并寻找最好的方式来对公司本身产生积极的影响.
鉴于强制性信息披露的全球框架可能在中短期内演变, 首席财务官应该确保他们准备好参与关于“S”绩效的艰难对话，并与标准的塑造者和开发者分享他们的想法和观点.
像 Business Commission to Tackle Inequality (BCTI)正在与WBCSD合作，努力支持公司应对这些挑战 首席财务官网络.
难以忽视的真相?
展望未来, 我们深信，首席财务官的作用需要纳入非财务方面的考虑, as sustainability meets finance in many aspects. 与其他学科的合作将是丰富和令人兴奋的，因为首席正规博彩十大网站排名官越来越被认为是其他高管中的重要合作伙伴.
成功的公司将充分利用正规博彩十大网站排名部门建立的专业知识，在传统的正规博彩十大网站排名议程和财务职能之间建立联系. 这对于加快速度并有效地向金融市场讲述公司的正规博彩十大网站排名故事尤为重要.
Inaction poses significant risks – which could range from non-compliance , to loss of financial value due to ineffective management of those E, S and G factors that matter to a company’s value.
WBCSD的 首席财务官网络 将首席财务官召集在一起，直接与关键的外部利益相关者合作，制定CFO未来正规博彩十大网站排名的议程.
在一起, 他们正在实施各种模式和方法，以激活将财务和可持续性议程明确联系起来的系统和进程，以便确定与投资者沟通的最佳做法，并遵守即将出台的法规.
This group will be a significant lever in translating an inconvenient truth about the E, S and G to one that brings business and finance to the heart of the sustainability agenda.
For more information, and to get involved, 请联系朱丽叶·泰勒.
