德勤 2023 年 CxO 可持续发展报告(英文 23页)

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Deloitte 2023 CxO Sustainability Report

Executive summary

Over the last year, global executives have faced a number of challenges, including economic uncertainty, geopolitical conflict, supply chain disruptions, and talent shortages, among others. Despite these headwinds, CxOs indicate that concern over climate change continues to be a top priority for their organizations.  While the vast majority of CxOs surveyed share the view that the world can achieve global economic growth while also reaching climate change goals, there continues to be a gap between actions and impact as organizations are slower to implement the “needle-moving” actions that embed sustainability into the core of their strategies, operations, and cultures. 

When asked to rank the issues most pressing to their organizations, many CxOs rated climate change as a “top three issue.”

•Climate change ranked ahead of seven others, including innovation, competition for talent, and supply chain challenges. In fact, only economic outlook ranked slightly higher.

•Many of them (61%) said climate change will have a high/very high impact on their organization’s strategy and operations over the next three years.

•Some 75% said their organizations have increased their sustainability investments over the past year, nearly 20% of whom say they’ve increased investments significantly.

CxOs are highly worried about climate change but also optimistic about climate action:

•62% said they feel concerned about climate change all or most of the time.

•Almost all respondents indicated their companies were negatively impacted by climate change in some way over the last year, and 82% of CxOs have been personally impacted.

•Yet, 78% feel somewhat or extremely optimistic that the world will take sufficient steps to avoid the worst impacts of climate change.

Companies are feeling broad pressure to act across stakeholder groups—from the board/management to customers to employees:

•More than half of CxOs said employee activism on climate matters has led their organizations to increase sustainability actions over the last year—24% of which said it led to a “significant” increase.

•Regulation is also influential: 65% of CxOs said the changing regulatory environment has led their organization to increase climate action over the last year.

As seen last year, while companies are taking action, it is less likely they are implementing actions that demonstrate they have embedded climate considerations into their cultures and have the senior leader buy-in and influence to effect meaningful transformation.

•For example, 21% of CxOs indicate their organizations have no plans to tie senior leader compensation to environmental sustainability performance, and 30% said they have no plans to lobby government for climate initiatives.

•Additionally, when asked about how serious certain groups are about addressing climate change, only 29%of CxOs said they believe the private sector is “very” serious.

•And only 46% said that ensuring a “just transition”* is “extremely important” to their organizations, and the view of its importance differs greatly by region and country.

Our report further explores the disconnects between ambition, action, and impact as well as steps CxOs can take to help bridge the divide and accelerate progress to a green transition.

德勤 2023 年 CxO 可持续发展报告

执行摘要

过去一年，全球高管面临诸多挑战，包括经济不确定性、地缘政治冲突、供应链中断和人才短缺等。 尽管存在这些不利因素，但 CxO 表示，对气候变化的担忧仍然是其组织的首要任务。 尽管绝大多数接受调查的 CxO 都认为世界可以在实现全球经济增长的同时实现气候变化目标，但由于组织实施“针刺式”行动的速度较慢，因此行动和影响之间仍然存在差距 可持续发展成为其战略、运营和文化的核心。

当被要求对他们的组织最紧迫的问题进行排序时，许多最高层主管将气候变化列为“前三大问题”。

• 气候变化排名领先于其他七项，包括创新、人才竞争和供应链挑战。 事实上，只有经济前景排名略高。

• 他们中的许多人 (61%) 表示气候变化将在未来三年内对其组织的战略和运营产生很大/非常大的影响。

• 约 75% 的受访者表示他们的组织在过去一年中增加了可持续发展投资，其中近 20% 的人表示他们大幅增加了投资。

CxOs 非常担心气候变化，但也对气候行动持乐观态度：

• 62% 的人表示他们一直或大部分时间都对气候变化感到担忧。

• 几乎所有受访者都表示他们的公司在过去一年中以某种方式受到气候变化的负面影响，82% 的最高层主管个人受到影响。

• 然而，78% 的人对世界将采取足够的措施来避免气候变化的最坏影响感到有些乐观或极其乐观。

公司正感受到广泛的压力，需要跨利益相关者群体采取行动——从董事会/管理层到客户再到员工：

• 超过一半的 CxO 表示，员工在气候问题上的激进主义导致他们的组织在过去一年中增加了可持续发展行动——其中 24% 的人表示这导致了“显着”增长。

• 监管也具有影响力：65% 的最高层主管表示，不断变化的监管环境促使他们的组织在过去一年加强了气候行动。

正如去年所见，虽然公司正在采取行动，但他们不太可能采取行动来证明他们已将气候考虑因素纳入其文化并获得高级领导的支持和影响以实现有意义的转型。

• 例如，21% 的 CxO 表示他们的组织没有计划将高级领导者薪酬与环境可持续性绩效挂钩，30% 的人表示他们没有计划游说政府采取气候举措。

• 此外，当被问及某些团体对应对气候变化问题的重视程度时，只有 29% 的 CxO 表示他们认为私营部门“非常”重视。

• 只有 46% 的受访者表示，确保“公正过渡”* 对他们的组织“极其重要”，而且对其重要性的看法因地区和国家而异。

我们的报告进一步探讨了雄心、行动和影响之间的脱节，以及 CxO 可以采取哪些步骤来帮助弥合分歧并加快绿色转型的进程。