2024年CxO可持续发展报告 Deloitte 2024 CxO Sustainability Report Signs of a shift in business climate action

Deloitte.

Deloitte2024CxO

SustainabilityReport

Signsofashiftinbusinessclimateaction

5

MAKINGANIMPACTTHATMATTERS

September2024

AletterfromJenniferSteinmann

ThisisthethirdconsecutiveyearDeloittehassurveyedglobalCxOsontheirsustainabilityandclimatechangeefforts,andweseeearlybutcriticalindicatorsthatexecutivesarerealizing

theprofoundbusinessopportunityinthetransitiontoalow-emissionsfuture.

Reachingnet-zerowilltransformnearlyeveryaspectofthe

globaleconomy,andthespeedandscaleofthat

transformationhasacceleratedinrecentyears(eventhoughitremainslessthanwhatisneededtoavertsomeoftheworst

impactsofclimatechange1).Executivesarerealizingthat

transformationfirsthand.Manycompaniesseedirectfinancial

andbusinessbenefitsfromtheirclimateactions.Mostsee

companygrowthandclimateactiongoinghand-in-hand.Manysaytheyareputtingsustainabilityattheheartoftheirbusinessstrategy,andtheirsustainabilityinvestmentsareincreasing.

Wemaybeenteringanewphaseincorporateclimateaction,onewheresustainabilitystrategygoesbeyondafocuson

compliance,riskmanagement,andstakeholder

responsiveness.Instead,sustainabilityisincreasinglyservingasanenginefornewvaluecreation,acompetitivedifferentiator,andadriverofinnovationandtransformation.Weseethis

mostclearlyamongthecompaniesembracingasetof“needle-movingactions”tohelpdriveimpactinsideandoutsidetheir

organizations—evidencethataproactive,holisticapproachtosustainabilitycanleadtobusinessvalue.

Buttoday’sleadingcompaniesalonecan’tcreatethe

sustainablefutureweneed.Toreachcriticalmassand

Jennifer

Steinmann

DeloitteGlobalSustainability

BusinessLeader

acceleratethepaceofthetransition,themanycompaniesinthe“moderatemiddle”—thosetakingjustafewhigh-impactactions—willneedtoextendthebreadthanddepthoftheirefforts.Thegoodnewsisthattheseorganizationsareprimedforaction.Deloitte’s2024surveyshowsthattheyseethe

currentandpotentialfutureimpactsofclimatechangeontheirbusinessesandhavealreadybegunthesustainabilityjourneyinimportantways.Thismiddlegrouprepresentsa

sleepinggiant;ifitawakens,goingfrommoderateto

mobilized,itcouldcreateatruetippingpointincorporateclimateactionandcatalyzerapidadvances.

Eachorganization’ssustainabilityjourneyisunique…and

sometimeslessthanstraightforward.However,weseethatthededicationofbusinessleaderstothiseffortisstrongerthanever.Thetransitionfromawarenesstoaction

underscoresadeeperunderstandingofthelastingbenefitsofinvestmentinsustainability,notonlyfortheenvironmentbutalsoforlong-termbusinessresilienceandgrowth.

1UNEP,

EmissionsGapReport2023

,November2023.

1UNFCCCSecretariat,

Technicaldialogueofthefirstglobalstocktake.Synthesisreportbytheco-facilitatorsonthetechnicaldialogue

,UnitedNationsClimateChange,September2023

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TableofContents

Pages

1.Executivesummary4–5

2.Strategicprioritiesandchallenges6–12

3.Outlookandactions13–17

4.The“moderatemiddle”18–21

5.Recommendations:Frommoderatetomobilized22–23

6.Methodology24

7.Contacts25

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Executivesummary(1of2)

Deloitte's2024CxOSustainabilityReport,surveyingover2,100executivesacross27countriesontheirviewsandstrategiesrelatedtosustainabilityandclimatechange,marksapotentialseachangeinwhatbenefitsandopportunitiescompaniesseefromtheiractionsandunderscoresthestayingpowerof

sustainabilityonthebusinessagenda.

Contrarytosomeheadlines,oursurveyindicatesthereisno

retreatfromsustainabilityactionbybusinesses.Instead,thereisanotableincreaseininvestmentinsustainabilityefforts,

andearlybutimportantsignsthatclimateactionismovingtotheheartofmanycompanies’overallbusinessstrategies.

•Climatechangecontinuestobeoneofthetopthree

prioritiesforCxOs,surpassingpoliticaluncertainty,supplychainchallenges,andtalentcompetition.

•GlobalCxOsareprioritizingandincreasinginvestmentsinsustainability,with85%reportinganincreasein

investments,upfrom75%lastyear.

•CxOsanticipatethatclimatechangewillsignificantlyimpacttheircompanies'strategiesandoperationsoverthenext

threeyears,with70%expectingahighorveryhighimpact,upfrom61%lastyear.Nearlyhalf(45%)saytheyare

transformingtheirbusinessmodeltoaddressclimatechangeandsustainabilityinawaythatiscentraltotheorganization’sstrategy.

Companiesarebeginningtorealizethebusinesspotentialtodrivevaluecreationintheshifttoalow-emissionseconomy.MoreCxOsarecitingsustainabilityasadriverofnew

products,businessmodels,andvaluecreationoverall,ratherthanacomplianceorbrand-buildingexercise.

•Executivesseefewtrade-offsbetweenbusinesssuccessandclimateaction.92%ofCxOsbelievetheircompanycangrowwhilereducinggreenhousegasemissions,and90%believetheworldcanachieveeconomicgrowthwhilereaching

climatechangegoals.

•ThisyearsawmoreCxOscitingdirectenvironmentalandbusinessimpactsratherthanlesstangiblebenefits.

Customerloyalty,supplychainefficiency,andoperatingmarginswereseenmoreoftenthanthingslikeimprovedbrandrecognitionandreputation.

•ThemostanticipatedbenefitofclimateactionCxOsexpecttoseeoverthenextfiveyearsisininnovationaround

offeringsand/oroperations.

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Executivesummary(2of2)

Climateactionisanengineforinnovation.Whiletheneed

forinnovationandtechnologyinvestmentmightbeseenas

competingprioritiestoclimateaction,inreality,theyare

crucialdriversofsustainabilityefforts,enablingbusinessesto

developsolutionsthatshowcasethepotentialfornew

productsandservicesthatofferbothenvironmentalandbusinessbenefits.

•Innovation[includingArtificialIntelligence(AI)]ranksaheadofclimatechangeasthenumberonemostpressing

challengeforCxOsoverthenextyear,with38%listingitintheirtopthree.

•50%ofCxOshavealreadybegunimplementingtechnologysolutionstohelpachieveclimateorenvironmentalgoals,

withanother42%expectingtointhenexttwoyears.Morethanhalfofthosewhoarealreadyleveragingtechnology

saytheyareusingittodevelopmoresustainableproductsandservices.

•Amongleadingorganizations,85%aredevelopingnew

climate-friendlyproductsorservices,emphasizingthelinkbetweeninnovationandclimateaction.

Sustainabilityisanenduringpartofthebusinessagenda,but“holdingtheline”isn’tsufficient.Thelandscapeofclimate

actionamongbusinessesishighlyuneven.Whileleadingcompaniesaredrivingchangeinsideandoutsidetheir

organizations,anevengreaternumberhavetakenfewifany

•Despiterecognizingtheloomingimpactofclimatechangeontheiroperationsandstrategy,thereisstillasignificantportion(27%)oforganizationsthathavetakenminimalorno“needle-movingactions.”

Themajorityofcompaniesthatweresurveyedareneitherleadersnorlaggards,buthaveacriticalopportunitytodrivebroaderanddeeperaction.This“moderatemiddle”grouprepresentsasleepinggiant;ifitawakens,itcouldtipthe

balanceofcorporateclimateactionanddriverapidchange.

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•Morethanhalfoforganizations(56%)arefocusingontwotothreeneedle-movingactions.Manyofthese

organizationsfallintotwocategories:thosethatare

pursuingthebusinessofsustainability—servingthe

emerginggreeneconomy—andthosefocusedonbecomingasustainablebusiness—addressingtheirown

environmentalfootprintandinfluencingthebroaderecosystem,fromsupplychainstosociety.

Thisreportprovidesaviewofthecurrentclimateaction

landscapeamongCxOsgloballyandexploresthelatent

potentialofthatmiddlecohort:whatactionsthey’realreadytaking,whatbarrierstheyface,andwhatlessonstheycan

applyfromleadingcompaniesthataremodelingwhata

holisticapproachtosustainabilitymightlookliketocatalyzebroaderanddeeperactionwithintheirorganizationsto

unlockvalue.

ofthemost-impactfulactions.Astheworldmovestowardanet-zeroeconomy,their“go-slow”approachrisksleaving

thematacompetitivedisadvantage.

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Strategic

priorities

andchallenges

“Theevolutionforushasbeen

“Ihavethecommitmenttointegratesustainability,financeand

business.Thesethreethingshavetobefullyintegrated.Iftheyarenotintegrated,youwillnotbuildacompetitiveadvantageandwillhavealotoffrustrationanddilemmaswithintheorganization.”

–JuvencioMaeztu,DeputyCEO,ManagementBoardMemberandCFO,IngkaGroup(IKEA)

goingfrombeingquiteoperationallyfocusedandquitefocusedonenergyasabigproblemtosolve,toexpandingourstrategytoalsolookatGoogleasan

informationandaninnovationcompanyandseeingthemajoropportunitywehavetounlockthepowerofourtechnologytoenablebusinesses,policymakers,individualstoachievetheir

sustainabilitygoalsandobjectives.”

–KateBrandt,ChiefSustainabilityOfficer,Google

“Sustainabilityispartofourcorevaluesandoverallstrategy.Andoureffortsgobeyonddecarbonization,toalsoincludeourTackleHungerprogram,employeesafetyandoverallwellness.”

–JohnFerguson,PresidentandChiefExecutiveOfficer,Purolator

“Thereareplentyofchallengesanddistractionsthatcanservetoslowusdown,howeverourambitionandcommitmentsremain

strong,aswehavemadesustainabilityacorepartofourbusinessstrategy.AndithelpstohaveourExecutiveChairmanandCEO

fullycommittedtothissustainabilityeffort.”

–RandyHuffmanPh.D.,ChiefFoodSafetyandSustainabilityOfficer,MapleLeafFoods

“IntermsofESGimpact,wecontinuetoseestrongemphasisfromourcustomers–eventothe

pointofrequestinggreaterESGsupportandservicesfromus.Wedon’tseethatlettingupany

timesoon.Peoplearenotbackingoffcommitments,butareexpectingustohavemoredetailed

accountabilityandcontinuetocommunicatehowwe'resupportingourcustomers’commitments.”

–MaryJacques,ExecutiveDirector,GlobalESGandRegulatoryCompliance,Lenovo

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Innovation(includingartificialintelligence(AI)anddigital)

37%

34%

33%

32%

38%

38%

Changingregulatory

Competitionfortalent/talentpipelinechallenges

Politicaluncertainty/geopolitics

Climatechangeremainsatoppriorityandinvestmentisincreasing

Whatdoesyourorganizationseeasthemostpressingissuestofocusonoverthenextyear?(ranknineoptionsinorderofimportance)

Howhaveyoursustainabilityinvestmentschangedoverthelastyear?

Economicoutlook

Climatechange

environment

%rankedintheTop3

69%

16%

14%

1%

They've

decreasedslightly

(-6%to-19%)

They'veremained

aboutthesame

(-5%to+5%)

They've

increasedslightly

(6%to19%)

They'veincreased

significantly

(20%ormore)

GlobalCxOsprioritizesustainabilitydespiteotherchallenges,withincreasedinvestmentsandafocusonclimatechange.

•Climatechangecontinuestobeatop-threepriorityforCxOs,surpassingpolitical/geopoliticaluncertainty,changingregulatoryenvironment,andtalentcompetition.Thiscommitmentremainsstrongevenamidstongoingturmoil.

•Innovationovertookbotheconomicoutlookandclimatechangesincelastyear,whenitrankedthirdplaceinorderofmostpressingissues.

•85%ofcompanieshaveincreasedtheirsustainabilityinvestmentsoverthepastyear,reflectingadedicationtolong-termenvironmentalgoalsdespiteeconomicuncertainties.Only1%reportedadecreaseininvestments.

•Sustainabilityinvestmentisaccelerating—therewasanincreaseof10percentagepointsoverthe2023surveyinrespondentsreportingthattheyhaveeitherslightlyorsignificantlyincreasedtheirsustainabilityinvestmentsinthelastyear.

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Climatechangeissignificantlyimpactingcompanystrategyandoperations

Towhatdegreedoyouexpectclimatechangetoimpactyourcompany’sstrategyandoperationsoverthenextthreeyears?(Selectone)

Topclimateissuesalreadyimpactingcompanies

(Selectallthatapply)

70%

Veryhigh/high

2%

Little/none

28%

Moderate/some

Changingconsumptionpatternsorpreferences

Regulationsaimedatdecreasingemissionsorenvironmentalimpacts

Operationalimpactofclimate-relateddisasters/weatherevents

Governmentpoliciesaimedatincentivizingclimateinvestment

Employeephysicalhealthchallenges,drivenbychangesintheenvironment

Increasedinsurancecostsorlackofinsuranceavailability

50%

50%

49%

49%

48%

51%

Organizationsareincreasinglyrecognizingtheprofoundimpactofclimatechangeontheirstrategiesandoperations,bothtodayandinthenear-future.

•Asignificant70%ofcompaniesnowexpectclimatechangetoheavilyimpacttheirstrategyandoperations,upfrom61%in2023.Climatechangeisacorebusinessissue,andasthetransitiontoalow-emissionseconomyunfolds,morecompaniesareseeingtherisksandopportunities.

•Severalkeyclimateissuesarealreadyaffectingcompanies,drivingtheneedforproactivemeasures.Topissuesinclude:

1.Changingconsumptionpatterns:64%ofrespondentsinaMarch2024Deloittesurvey*ofglobalconsumerssaidthey’dchangedtheirpurchasebehaviorstohelpaddressclimatechange,upfrom53%ayearearlier.

2.Regulatorypressures:Organizationsareseeingimpactsfromarapidly-evolvingsustainabilityreportinglandscapeandtherolloutofindustrialpolicyaimedatacceleratingtheenergytransition.

3.Operationalimpactsofdisasters:Asclimate-relatedweathereventsgrowmorefrequentandsevere,adaptationandresiliencearebecomingincreasinglyimportant.

*DeloitteUSConsumerSignalsSurvey,March2024

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Leadersfocusontransformingbusinessmodelsandembeddingsustainabilitythroughoutoperations

Whichofthefollowingstatementsbestdescribesyourcompany’scurrentapproachtoenvironmentalsustainabilityandclimatechangechallenges?(Selectone)

Organizationshavevaryingapproaches

tosustainabilityandclimatechange,withastrongfocusontransformingbusiness

35%

14%

7%

modelsandembeddingsustainabilityconsiderationsthroughouttheir

Transformingthebusinessmodeltoaddressclimatechangeandsustainabilityiscentraltotheorganization’sstrategy

Sustainabilityconsiderationsareembeddedthroughouttheorganization,butdonotimpactthecorebusinessmodel

Focusingprimarilyonincrementalprocessoroperationalchangestoimprovesustainability

Sustainabilityeffortsaremostlyfocusedonensuringcompliancewithregulatoryrequirements

45%

operations.

•45%ofcompaniesaretransformingtheir

businessmodelstoaddressclimatechange

andsustainabilityasacentralpartoftheir

strategy,demonstratingastrong

commitmenttointegratingsustainabilityintocorebusinessfunctions.

•Additionally,35%oforganizationshave

embeddedsustainabilityconsiderations

throughouttheorganization,althoughtheseeffortsdonotyetimpactthecorebusinessmodel.Thisindicatesawidespread

acknowledgmentoftheimportanceofsustainability.

•Ontheotherhand,14%ofcompaniesfocusprimarilyonincrementalprocessor

operationalchangestoimprove

sustainability,indicatingamorecautiousorgradualapproach.

©2024.Forinformation,contactDeloitteGlobal.

Deloitte2024CxOSustainabilityReport|9

CxOsseefewtrade-offsbetweenbusinesssuccessandclimateaction

76%saytheyfeel

concernedabout

climatechangeallormostofthetime

92%aresomewhat/extremelyoptimistic

theworldwilltake

sufficientstepstoavoidtheworstimpactsof

climatechange

90%agree/stronglyagreetheworldcanachieveglobal

economicgrowthwhilealsoreachingclimate

changegoals

92%agree/stronglyagreetheircompanycancontinuetogrowwhilereducing

greenhousegasemissions

Haveyoupersonallybeenimpactedbyanyofthefollowinginthelastyear?(Selectallthatapply)

Severeflooding,risingsealevels

Extremeheat

Severedrought,watershortages Wildfires,smokefromwildfiresMorefrequentandpowerfulstormsNoneoftheabove

45%

41%

39%

29%

16%

16%

CxOs’viewsreflectthedualrealityofclimatechange.2023wasthehottestyearonrecord,1andmanyscientistsdoubtwhetherthe1.5°Cgoalisstillachievable.2Atthesametime,2023sawrecordexpansionofrenewableenergy,electricvehicles,andotherkeyclimatetechnologiesasthetransitionaccelerated.3

•76%ofrespondentsreportfeelingconcernedaboutclimatechangeallormostofthetime,indicatingahighlevelofawarenessandstressregardingitsimpacts.Thisisup

considerablyfromlastyear,whenonly62%reportedfeelingthisway.Thisconcernislikelydrivenbydirectexperienceswithclimate-relatedeventsoverthepastyear,suchasseverefloodingandrisingsealevels,extremeheat,andseveredroughtorwatershortages.

•Atthesametime,CxOsareexpressingevenmoreoptimismabouttheworldtakingsufficientstepstoavoidtheworstimpactsofclimatechange,with92%reportingtheyfeelsomewhat/extremelyoptimisticcomparedtoonly78%lastyear.

•What’smore,92%ofCxOsbelievetheircompanycancontinuetogrowwhilereducinggreenhousegasemissionsand90%believetheworldcanachieveglobaleconomicgrowthwhilealsoreachingclimatechangegoals.

3InternationalEnergyAgency(IEA),

WorldEnergyOutlook2023

,

October2023,License:CCBY4.0(report);CCBYNCSA4.0(AnnexA)

1NationalOceanicandAtmosphericAdministration(NOAA),

“

2023wastheworld’swarmestyearonrecord,byfar

,”January2024

2RobinD.Lamboll,etal.,“

Assessingthesizeanduncertaintyofremaining

carbonbudgets

,”Natureclimatechange,2023

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fromstakeholders

pressure

Companiesfeelbroad

Towhatextentdoesyourcompanyfeelpressuretoactonclimatechangefromyourstakeholders?

(Selectallthatapply)

60%

60%

60%

59%

Boardmembers/management

Regulators/government

Shareholders/investors

Consumers/clients/customers

58%

58%

55%

54%

Competitors/peers

Banks/lenders

Civilsociety(e.g.,media,activists)

Employees

Feelpressuretoalarge/moderateextent79%*

Acrossallstakeholdergroups,anaverageof79%arepressuringcompaniestoINCREASEclimateaction.

*NumberrepresentsaverageacrossallstakeholdergroupsofthosewhoselectedSomewhatorSignificantlyincreaseclimateaction.

©2024.Forinformation,contactDeloitteGlobal.

Organizationsfacesignificantpressurefrommultipleinternalandexternal

stakeholderstoaddressclimatechange,creatingacomplexanddemanding

landscape.

•Regulators/government:60%ofcompaniesfeelmoderatetosignificantpressurefrom

regulatorstoenhancetheirclimateaction

efforts.Thispressureispredominantlyaimedatincreasingclimateaction(80%),reflectingstringentregulatoryexpectationsand

compliancerequirements.

•Boardmembers/management:60%of

companiesalsoreportsubstantialpressurefromtheirboardmembersandmanagementteams.

•Shareholders/investors:Shareholderandinvestorpressureiskeenlyfeltbymanycompanies.

Thevastmajorityofstakeholderpressureisaimedatincreasingclimateaction.Relativelylittleseekstogetcompaniestodoless.

Deloitte2024CxOSustainabilityReport|11

Leaderscontinuetofaceseveralobstaclestoclimateprogress

Topfiveobstaclescitedtodrivingsustainabilityefforts(Selecttoptwo)

Topfiveobstacles

21%

Lackofsustainable

solutionsorinsufficientsupplyofmore

sustainableinputs

21%

Lackofpoliticalsupportandactionfornecessarychange

19%

Concerntakingastancecouldalienateasubsetofcustomersor

employees

18%

Focusonnear-term

businesschallenges/

demandsfrominvestors/shareholders

18%

Lackofcustomer/clientdemandforsustainablegoodsandservices

Whenaskedaboutthetopobstaclestodeployingenvironmentalsustainabilityefforts,CxOscitedadozenobstaclestofurtheringtheirsustainabilityefforts,withnoclearstandouts,highlightingthecomplexchallengesinachievingenvironmentalgoals.

•Oneoftheprimaryobstaclesisthelackofsustainablesolutionsorinsufficientsupplyofmoresustainableinputs,which21%ofcompaniesidentifyasamajorbarrier.Thisshortagecanhampertheabilityoforganizationstofullyimplementsustainablepracticesacrosstheiroperations.

•Anotherequallysignificantobstacleisthelackofpoliticalsupportandactionfornecessarychange,alsocitedby21%ofcompanies.Withoutstrongpoliticalbacking,itcanbechallengingforbusinessestomakethesubstantialchangesrequiredtomeetsustainabilitytargets.

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Outlookandactions

“Tohitournetzeropathways,weneedtoscalerenewables,particularlyintheemergingmarkets,butwe've

alsogottoscalethenextwaveofclimatetechnologies,bothindecarbonizationandpowergeneration.We

havecreatedincubatorsandareinvestingheavilyintoclimatetechnologycompanies.Wehavespentmillions

investinginthingslikeverticalfarming,hydrogen,carboncapturetonameafew.Wearepushingalotofcapitalintotheearlyventurestageoftheprocess.”

–DanielHanna,GlobalHeadofSustainableFinancefortheCorporateandInvestmentBank,Barclays

“Whilethecoreofoursustainabilitystrategyhasbeenfocusedonreducingcarbonemissionsfromour

supplychainandonraisinglivestockwithouttheuseofantibiotics,wehavealsostartedworkingonissuesarounddeforestationriskandwaterconservation,realizingthatwecanhaveapositiveimpactonthe

environmentwithinoursupplychain.”

–RandyHuffmanPh.D.,ChiefFoodSafetyandSustainabilityOfficer,MapleLeafFoods

WesignedtheHHS(U.S.DepartmentofHealthandHumanServices)pledgeinthefallof2022toreduceourscope1and2carbonemissi