Capgemini-一个平衡的世界：可持续性意识提高但行动滞后（英）-2023

1AWorldinBalance2023:Heightenedsustainabilityawarenessyetlagging

actionsA

Wor

ld

inBalance

2023HEIGHTENEDSUSTAINABILITYAWARENESS

YET

LAGGING

ACTIONS#GetTheFutureYouWantCapgemini

Research

Institute20233AWorldinBalance2023:Heightenedsustainabilityawarenessyetlagging

actionsAt

the

core

of

this

report

lie

the

twin

pillars

of

environmental

and

socialsustainability,

articulating

the

profound

significance

of

these

intertwineddimensions.

This

thematic

route

echoes

the

paramount

importance

of

nurturingboth

aspects

in

unison,

mirroring

the

symbiotic

relationship

that

underpinssustainability.

Through

the

visual

imagery

presented

within,

we

aim

to

convey

thenotion

of

equilibrium

and

coexistence,

highlighting

the

delicate

balance

that

isessential

for

sustainable

progress.The

cover

image

depicts

a

cranberry

harvest

in

North

America.

There

is

only

oneharvest

season

per

year,from

mid-September

to

early

November,

when

cranberriesreach

their

peak

color.Capgemini

Research

Institute20234AWorldinBalance2023:Heightenedsustainabilityawarenessyetlagging

actionsHuman

activity

is

exerting

an

unprecedented

destabilizinginfluence

on

Earth's

climate

and

ecosystems.

Not

only

havesix

of

the

nine

planetary

boundaries

been

crossed,

but

we

areedging

ever

closer

to

the

remaining

three,

risking

irreversiblechange

and

harm

to

our

ecosystems.1,2Despite

the

improved

sentiment

on

sustainability

and

clarityaround

the

business

case,

investment

in

sustainability

has

notincreased

in

2023.Our

research

reveals

that

organizationscontinue

to

fall

short

in

terms

of

reporting

on

environmentalsustainability

initiatives,

especially

in

measuring

andcollecting

Scope

3

emissions.

Similarly,

action

aroundsustainable

product

design

has

been

less

than

impressivesince

last

year’s

research.

There

are

pockets

of

progress,however,in

defining

sustainability

priorities

and

redesigningbusiness

models.

In

fact,

57%of

executives

shared

that

theirorganization

is

in

the

process

of

redesigning

its

business/operating

model

to

be

more

sustainable,

up

from37%in2022.Biodiversity

is

also

becoming

more

of

a

focus

fororganizations.

With

such

significant

improvements

this

yearin

the

sustainability

sentiment,

we

expect

investment

andmore

sustained

action

to

follow

suit

in

the

coming

yearor

two.In

last

year’s

first

edition

of

our

annual

A

World

in

Balanceresearch

series,

we

found

that,

while

organizationsacross

industries

have

set

long-term

targets

for

achievingenvironmental

sustainability,

limited

implementation

isvisible

on

the

ground.

Our

2022research

revealed

that

manyexecutives

remained

unclear

as

to

the

business

case

forsustainability,

regarding

it

as

an

unwelcome

cost

driver

ratherthan

an

investment

opportunity.

Around

half

of

respondentsbelieved

sustainability

is

a

non-viable

option,

with

the

costsinvolved

in

pursuing

it

outweighing

the

benefits.In

2023,likely

driven

by

the

increasing

incidences

of

extremeweather

around

the

world,

coupled

with

more

stringentregulation,

this

has

begun

to

change.

More

executives

todaysay

the

sustainability

business

case

is

clear;

in

fact,

thispercentage

has

tripled

in

the

past

year,from

21%

in

2022to

63%.

More

also

say

that

the

benefits

of

sustainabilityoutweigh

the

costs

and

view

sustainability

more

positivelythan

as

simply

a

financial

obligation.Importantly,

social

sustainability

is

moving

up

the

corporateagenda,

with

over

half

of

executives

(56%)saying

theirorganization

is

increasingly

focused

on

the

social

dimensionof

environmental,

social,

and

corporate

governance

(ESG),Capgemini

Research

Institute20235AWorldinBalance2023:Heightenedsustainabilityawarenessyetlagging

actionswith

organizations’

own

employees

being

the

primarybeneficiaries.

Our

research

reveals

that

organizations

cando

more

to

support

workers

in

the

supply

chain,

as

only38%

currently

restrict

global

suppliers

to

those

who

pay

aliving

wage.

They

can

also

expand

their

ranges

of

accessibleproducts

and

services

to

be

more

inclusive

to

people

witha

disability,

health

condition,

or

impairment,

and

by

makingthem

more

affordable

to

local

communities.Lastly,

our

report

shares

recommendations

for

sustainabilityleaders

to

accelerate

environmental

and

social

initiativesfrom

positive

perception

to

sustained

action:01Ensure

sustainability

is

a

boardroom

priorityEmbed

social

sustainability

in

the

sustainabilitystrategy02In

this

year’s

research,

we

also

explored

the

critical

topicof

greenwashing.

Wefound

a

perception

gap

betweenexecutives

and

consumers:

only

17%

of

executives

areconcerned

by

the

risk

of

greenwashing,

while

33%ofconsumers

globally

believe

organizations

and

brands

aregreenwashing

their

sustainability

initiatives,

rising

to

50%among

Gen

Z

consumers.

Wealso

found

that

organizationsare

pinning

their

hopes

on

digital

technology

and,

inparticular,

generative

artificial

intelligence

(AI),

to

helpthem

achieve

their

sustainability

goals.

Fifty-nine

percent

ofexecutives

believe

that

generative

AI

will

play

a

keyrole

intheir

organization's

sustainability

transformation

efforts.03

Focus

on

quantifying

Scope

3

emissionsaccurately04Embrace

circular

and

inclusive

design05

Close

the

intention-action

gapExplore

the

potential

of

technology

to

achieveclimate

goals06Capgemini

Research

Institute20236AWorldinBalance2023:Heightenedsustainabilityawarenessyetlagging

actionsWHO

SHOULDREAD

THISREPORT

ANDWHY?shifts

in

these

trends

over

the

past

year.Largeorganizations

across

industries

such

as

aerospaceand

defense,

automotive,

consumer

productsand

retail,

energy

and

utilities,

healthcare

andlife

sciences,

industrial

manufacturing,

public/government,

and

telecom,

and

any

others

thathave

ambitions

to

make

an

impact

in

a

climate

orsocial

sphere,

will

find

this

report

valuable.social

responsibility,

sales

and

marketing,

financeand

accounting,

and

human

resources)

andfunctional

leaders

within

value

chain

departments(e.g.,R&D,

product

design,

sourcing

andprocurement,

logistics,

and

production).This

report

is

based

on

original

findings

from

acomprehensive

industry

survey

of

2,151

seniorexecutives

(director

level

and

above)

from

718leading

organizations

across

13

countries,

withannual

revenue

above

$1

billion.

Around

50%of

surveyed

executives

are

employed

withincorporate

functions,

and

the

remaining

50%

comefrom

value

chain

functions.

Wealso

conducted

aglobal

survey

of

6,500

consumers

to

complementthe

executive

findings.

Please

see

the

researchmethodology

at

the

end

of

the

report

formore

details.This

report

offers

recommendations

forexecutives

to

assist

them

in

accelerating

theirsustainability

journeys.

It

provides

practical

stepsthat

senior

leaders

can

take

to

begin

developinga

sustainability

strategy

and/or

to

advancetheir

current

sustainability

actions.

Given

theimportance

of

sustainability

to

different

areas

ofbusiness,

this

report

is

useful

to

a

wide

audience.The

report

caters

to

leaders

across

corporatefunctions

(e.g.,strategy,

sustainability,

corporateThis

report

offers

comprehensive

insightsinto

important

sustainability

trends,

bothenvironmental

and

social,

for

the

globalcorporate

sector.

It

also

provides

perspective

onCapgemini

Research

Institute20237AWorldinBalance2023:Heightenedsustainabilityawarenessyetlagging

actionsCapgemini

Research

Institute20238AWorldinBalance2023:Heightenedsustainabilityawarenessyetlagging

actionsThis

report

is

the

second

in

Capgemini’s

annual

researchseries

that

examines

evolving

corporate

sustainabilitytrends.

In

the

first

report

of

this

series,

we

explored

whetherorganizations

are

taking

sustainability

seriously

and

assessedtheir

progress

in

transforming

towards

sustainability

acrossstrategy,

products

and

services,

operations,

IT,and

data

use.Wealso

explored

the

relationship

between

the

maturityof

organizations’

sustainability

transformations

and

theirfinancial

performance.

In

our2022research,

we

discoveredthat,

while

organizations

across

industries

have

set

long-termtargets

for

achieving

environmental

sustainability,

limitedaction

is

visible

on

the

ground.and

sectors,

including

aerospace

and

defense,

automotive,consumer

products,

energy,

financial

services,

healthcareand

life

sciences,

industrial

manufacturing,

retail,

telecom,utilities,

and

the

public

sector/government.The

research

focuses

on

practices

and

initiatives

withinenvironmental

and

social

sustainability.

The

researchstructure

includes

a

survey

of

2,151

respondents

from

718organizations

with

annual

revenue

in

excess

of

$1

billion.They

are

divided

into

the

following

profile

groups:•

50%

are

executives

from

corporate

functions,

includingstrategy,

sustainability,

sales

and

marketing,

finance

andaccounting,

IT,operations,

and

human

resourcesIn

this

year’s

report,

we

examine

the

shifts

in

theaforementioned

trends

over

the

past

year,and

also

explorethe

most

significant

newly

emerging

themes.

Critically,

weexamine

the

extent

to

which

organizations

are

focusing

onsocial

topics

as

part

of

their

sustainability

ambitions.•

50%

are

executives

from

value-chain

functions

includinginnovation/R&D,

product

design

and

development,sourcing

and

procurement,

supply

chain

and

logistics,

andmanufacturing

and

productionTo

address

these

questions

and

themes,

we

conducted

aglobal

research

study

covering

large

organizations

across

13countries:

Australia,

Canada,

France,

Germany,

India,

Italy,Japan,

the

Netherlands,

Norway,

Spain,

Sweden,

the

UK,

andthe

US.

These

organizations

operate

across

keyindustriesWesurveyed

three

executives

from

every

organizationincluded

in

the

research.

Wealso

surveyed

6,500

consumersacross

the

13

countries

to

complement

the

findings

fromexecutives.

For

more

details

on

the

survey

samples,

pleaserefer

to

the

research

methodology.Capgemini

Research

Institute20239AWorldinBalance2023:Heightenedsustainabilityawarenessyetlagging

actionsThis

report

comprises

five

sections:1

2

3

4

5The

sustainability

businesscase

comes

into

focusImproved

perceptions

ofsustainability

are

drivingaction

plans

and

prioritiesSocial

sustainability

ismoving

up

the

corporateagendaGenerative

AI

haspromising

use

cases

forsustainabilityRecommendations:How

organizationscan

acceleratetheir

sustainabilitytransformationsCapgemini

Research

Institute202310Aworldinbalance2023:Heightenedsustainabilityawarenessyetlagging

actions01THE

SUSTAINABILIT

YBUSINESS

CASE

COME

SINTO

FOCUSCapgemini

Research

Institute202311AWorldinBalance2023:Heightenedsustainabilityawarenessyetlagging

actionsMore

executives

seesustainability

as

a

growthopportunityFIGURE1.Over60%ofexecutivesnowsaythatthebusinesscaseforsustainabilityisclear%

OF

EXECUTIVES

WHO

AGREE

WITH

THE

STATEMENTS

BELOWOrganizations

today

understand

the

business

case

forenvironmental

sustainability

better

than

even

a

year

ago.In

2022,only

21%

of

executives

agreed

that

the

businesscase

for

sustainability

was

clear.In

2023,this

percentage

hastripled

to

63%.

In

addition,

the

percentage

of

executivesthat

claim

the

cost

of

sustainability

initiatives

outweighsthe

benefits

and

that

sustainability

initiatives

are

a

financialburden

has

declined

by

more

than

half

in

the

past

year

(seeFigure

1).

“The

only

way

IKEA

can

be

successful

in

the

futureis

to

be

in

a

hurry

to

get

sustainable.

We

need

to

get

smarteron

how

we

use

energy

and

materials

across

the

whole

value63%53%53%24%21%22%chain,”

says

Jesper

Brodin,

CEO

of

Ingka

Group.3The

business

case

forsustainabilityis

clearThe

cost

for

sustainabilityinitiativesoutweighs

the

benefitsSustainabilityinitiativesarea

financialburden

we

haveto

bearinorderto

do

businessSeptember

2022September

2023Source:

Capgemini

Research

Institute,

Sustainability

Transformation

TrendsSurvey,

August–September

2022,N

=

2,004

executives,668

organizations;

August–September

2023,N

=

2,001

executives,

668

organizations.Capgemini

Research

Institute202312AWorldinBalance2023:Heightenedsustainabilityawarenessyetlagging

actionsThis

year’s

research

witnessed

a

consistent

declineacross

countries

in

the

share

of

executives

agreeing

thatsustainability

initiatives

are

principally

a

financial

burden.

USexecutives

are

the

least

progressive

in

this

regard,

with

38%viewing

sustainability

as

a

financial

burden

they

must

bear

todo

business

(see

Figure

2).FIGURE2.TheviewofsustainabilityasafinancialobligationhasdeclinedacrossallcountriesbutremainsmostpronouncedintheUS%

OF

EXECUTIVES

BY

COUNTRY

WHO

AGREE

WITH

THE

STATEMENT:

SUSTAINABILITY

INITIATIVESARE

A

FINANCIALBURDEN

WE

HAVE

TO

BEAR

IN

ORDER

TO

DO

BUSINESS64%61%59%54%54%54%53%51%50%49%34%47%44%44%38%26%27%22%20%19%18%18%15%15%15%12%GlobalUSAustralia

France

Canada

GermanyUKSweden

JapanSeptember

2023IndiaSpainItaly

NetherlandsSeptember

2022Source:

Capgemini

Research

Institute,

Sustainability

Transformation

TrendsSurvey,

August–September

2022,N

=

2,004

executives,668

organizations;

August–September

2023,N

=

2,001

executives,

668

organizations.Capgemini

Research

Institute202313AWorldinBalance2023:Heightenedsustainabilityawarenessyetlagging

actionsKey

drivers

of

thesustainability

businesscaseaveraging

$143

billion

annually.

The

study

also

projectsthat

the

global

cost

of

climate

damage

will

be

between$1.7

trillion

and

$3.1

trillion

per

year

by

2050.6,7

To

date

in2023,the

US

alone

has

experienced

24

weather/climatedisaster

events

with

losses

exceeding

$1

billion

eachaccording

to

the

US

National

Centers

for

Environmental64%Information.8of

executives

in

our

survey

sharedthat

a

motivating

factor

for

adoptingsustainability

was

to

comply

with

currentregulation,

up

from

51%

in

2022Drivers

of

this

positive

sentiment

over

the

past

12

monthsinclude:•

More

organizations

motivated

by

regulation:

Sixty-four

percent

of

executives

in

our

survey

shared

thata

motivating

factor

for

adopting

environmental

and/or

social

sustainability

strategies

and

initiatives

was

tocomply

with

current

regulation,

up

from

51%

in

2022.•

Extreme

weather

affecting

every

continent:Catastrophic

weather

events

have

touched

every

continentin

recent

years.

Summer

2023was

the

most

extremeever,with

historic

temperature

rises,

wildfires,

and

storms.This

is

driving

public

discourse

around

climate

change.

Forexample,

there

were

record

high

temperatures

in

China,Europe,

North

Africa,

the

US,

and

the

Middle

East;

wildfiresin

Europe,

Canada,

and

the

US;

flooding

in

the

Middle

Eastand

the

US;

drought

conditions

in

the

Horn

of

Africa

andChile;

as

well

as

the

warmest

sea

temperatures

on

record.4,5•

Increasing

pressure

from

regulators:

The

EUCorporate

Sustainability

Reporting

Directive

(CSRD)came

into

effect

in

2023.

CSRD

requires

all

largeorganizations

and

listed

small-

and

medium-sizedorganizations

to

report

regularly

on

their

environmentaland

social

impact

and

defines

a

standard

reportingframework

for

non-financial

data.

Failureto

comply

withCSRD

can

attract

significant

sanctions,

according

to

the•

Costs

from

climate

disasters

being

consistentlyhigh:

Extreme

weather

events

lead

to

significant

coststo

society,

including

damage

to

infrastructure,

property,agriculture,

and

human

health.

A

recent

study

estimatesthat

from

2000

to

2019,

weather

events

such

as

hurricanes,floods,

and

heat

waves

cost

$2.86

trillion

globally,European

Commission.

The

Corporate

Sustainability9Due

Diligence

Directive

(CSDDD)

is

set

to

take

effectin2025or

2026,and

will

make

it

mandatory

fororganizations

operating

in

the

EU

to

address

adverseimpacts

of

their

operations

and

supply

chains

onCapgemini

Research

Institute202314AWorldinBalance2023:Heightenedsustainabilityawarenessyetlagging

actionshuman

rights

and

the

environment.

In

March

2022,the

USSecurities

and

Exchange

Commission

(SEC)

proposed

aclimate-related

disclosure

rule

that

would

require

publiclytraded

organizations

to

report

Scope

1,

Scope

2,and

Scope3

carbon

emissions

in

initial

filings

and

annual

financialreports.11energy

and

cut

carbon

emissions.

The

IRA

offers

taxcredits

for

organizations

that

manufacture

in

the

US

andprovides

subsidies

for

both

domestic

and

internationalorganizations.13

In

the

US,

more

than

$21.7

billion

hasbeen

committed

to

support

early-stage

clean

tech

in

areaslike

carbon

storage,

electric

vehicles,

and

clean

energy.The

EU

lags

with

$8.7

billion

in

similar

projects

since

theenforcement

of

IRA.14

The

difference

is

most

dramatic

inclean

hydrogen.

EU

venture

capital

investments

in

cleanhydrogen

reached

a

peak

of

€343

million

in

Q1

2022,nearly

three

times

that

of

the

US.

However,in

subsequentquarters,

US

investments

in

green

hydrogen

consistentlysurpassed

EU

investments,

totaling€1.2billion

more

overthe

entire

period.15•

More

organizations

committing

to

/

validatingscience-based

targets:

More

organizations

set

targetsin

2022than

in

the

entire

preceding

seven-year

period,representing

an

87%increase

in

targets

validated

bySBTi

from

2021to2022.By

the

end

of

2022,the

4,230organizations

with

science-based

targets

or

commitmentsrepresented

34%of

the

global

economy

by

marketcapitalization.19•

New

standards

coming

into

force:

2023sawgroundbreaking

sustainability

agreements,

including

theadoption

of

the

Kunming-Montreal

Global

BiodiversityFramework

set

at

COP

15,

the

first

science-based

targetsfor

nature,

and

the

final

recommendations

from

theTaskforceon

Nature-related

Financial

Disclosures

inSeptember

2023,which

will

enable

organizations

to

assess,disclose,

and

manage

nature-related

risks

and

impacts.12•

Consumer

protections

for

sustainability

gain

traction:In

May

2023,the

European

Parliament

adopted

a

newdirective

to

restrict

business

practices

that

limit

consumers’sustainable

choices.16

In

June

2023,the

UK

AdvertisingStandards

Authority

released

updated

guidance

onmisleading

environmental

claims

and

social

responsibility.17•

More

organizations

motivated

by

revenue

potential:Three-quarters

(74%)

of

executives

in

our

survey

sharedthat

a

motivating

factor

for

adopting

environmental

and/or

social

sustainability

strategies

and

initiatives

was

toincrease

future

revenue,

up

from

52%in

2022.74%•

The

US

Inflation

Reduction

Act

(IRA)

gains

momentum:Signed

into

law

in

August2022,the

landmark

climatelegislation

made

investing

in

climate

technologies

in

theUS

more

attractive.

The

IRA

includes

funding,

programs,and

incentives

to

accelerate

the

transition

to

cleanof

executives

in

our

survey

shared

that

amotivating

factor

for

adopting

sustainabilitywas

to

increase

future

revenue,

up

from52%in

2022•

More

organizations

setting

net

zero

targets:

As

of

June2023,

929organizations

from

the

Forbes

2000

list

have

setnet

zero

targets,

up

32%from

702in

June

2022.18Capgemini

Research

Institute202315AWorldinBalance2023:Heightenedsustainabilityawarenessyetlagging

actionsAT

MOSTFIGURE3.Nearly60%ofexecutivesgloballysaytheirboardofdirectorsisengagedwithsustainabilitystrategyORGANIZATIONS,THEBOARDENGAGES

WITHSUSTAINABILITY%OFEXECUTIVES

BY

COUNTRYWHOAGREEWITHTHESTATEMENT:

OURBOARDOFDIRECTORSPRIORITIZESSUSTAINABILITYANDISACTIVELYENGAGEDWITHOURORGANIZATION'SSUSTAINABILITYSTRATEGY(SEPTEMBER

2023)77%Most

executives

in

this

year’s

survey

agreedthat

their

board

of

directors

is

actively

engagingwith

their

organization’s

sustainability

strategy,meaning

they

prioritize

sustainability

and

areworking

in

close

collaboration

with

the

CEO

andmanagement

team

on

devising

strategy.

Boardengagement

is

highest

in

India

(77%)

and

lowestin

Japan

(39%)(see

Figure

3).The

high

proportionof

board

engagement

in

India

may

be

driven

bythe

mandate

requiring

companies

above

a

certainsize

to

invest

2%of

their

net

profits

on

corporatesocial

responsibility

(CSR)

projects

every

year.73%72%69%63%62%60%59%54%54%53%48%43%39%GlobalCanadaNetherlandsUKSwedenAustraliaFranceIndiaUSNorwayGermanyItalySpainJapanSource:

Capgemini

Research

Institute,

Sustainability

Transformation

TrendsSurvey,

August–September

2023,N

=

1,076executives

from

corporate

functions.Capgemini

Research

Institute202316Aworldinbalance2023:Heightenedsustainabilityawarenessyetlagging

actions02IMPROVED

PERCEPTIONS

OFSUSTAINABILIT

Y

ARE

DRIVINGAC

TION

PL

ANS

AND

PRIORITIESCapgemini

Research

Institute202317AWorldinBalance2023:Heightenedsustainabilityawarenessyetlagging

actionsThepositive

shift

insentiment

has

nottranslated

to

increasedsustainability

investmentyetFIGURE4.Sustainabilityinvestmentstayedbroadlyunchangedin2023AVERAGEANNUALINVESTMENTIN

SUSTAINABILITYAS

A

%

OFTOTAL

REVENUE,

BYCOMPANYSIZE2.90%2.81%In

our

current

2023research,

average

annual

investment

inenvironmental

sustainability

initiatives

and

practices

acrossindustries

represents

0.92%of

total

revenue,

up

from

0.91%in

2022.This

increase

represents

an

additional

$1.4

millioninvestment

per

company

on

average,

year

on

year.

As

was

thecase

in2022,total

spending

on

sustainability

trends

upwardwith

organization

size,but

larger

organizations

invest

less

asa

percentage

of

total

revenue:

on

average,

only

0.42%of

totalrevenue

compared

with

2.9%

among

smaller

organizations(see

Figure

4).1.40%

1.37%0.91%

0.92%0.79%0.78%0.41%

0.42%$20bn+Allcompanies$1bn-$5bn$5bn-$10bn$10bn-$20bnAnnualrevenueglobally2022-Averagesustainabilityinvestmentasa%oftotalrevenue2023-Averagesustainabilityinvestmentasa%oftotalrevenueSource:

Capgemini

Research

Institute,

Sustainability

Transformation

TrendsSurvey,

August–September

2022,N

=

668organizations;

August–September

2023,N

=

668

organizations.Capgemini

Research

Institute202318AWorldinBalance2023:Heightenedsustainabilityawarenessyetlagging

actionsHowever,

organizationshave

progressed

inFIGURE5.Morethanhalfofexecutivessaytheirorganizationhasa3-yearprioritylistofinitiativesandisredesigningits

busines