从ESG中创造价值 - 董事会和组织指南Generating value from ESG_A guide for Boards and Organisations.docxVIP

GENERATING

GENERATINGVALUE

FROMESG-

AGUIDEFORBOARDSANDORGANISATIONS

GENERATINGVALUEFROMESG-AGUIDEFORBOARDSANDORGANISATIONS

CompanyboardsareunderincreasingpressuretoaddressmaterialEnvironmental,Social,andGovernance(ESG)challenges,withaparticularfocusondecarbonisingtheiroperations.

Thisarticledelvesintothechallengesingoverningthebalancebetweencommercialityversus

complianceobligations;includingthemainchallengesboardsface,toensurepragmatismtriumphsoverperfectionand,howboardscancometotermswiththedegreeofcontroltheycanexercise

wheneffectingchangeandsettingstrategy.

Boardsneedtobecomecomfortablelookingtoseveralothermarketsfor‘bestpractice’inresponsetothedecarbonisationchallenge.

Nocountriesareontracktomeetnationaldeterminedcontributions…

Progressagainstglobalnationaldeterminedcontributions(2024)

册

册

t

t

Criticallyinsuf?cientHighlyinsuf?cientAlmostsuf?cientInsuf

Criticallyinsuf?cient

Highly

insuf?cient

Almost

suf?cient

Insuf?cient

compatible

1Sources:LSEGCarbonMarketYearinReview2023,SPGlobalCommodityInsights,BloombergNEF,WorldBank1Marketvalueofcompliancemarket;2TheWorldBankDashboard

1

…despiteincreasingadoptionofETSandcarbontaxschemes(ETSmarketsequateto~US$950Bninannualtrades1)

ETS/carbontaxschemes-Implemented,scheduled,andunderconsideration(2024)2

Jurisdictionswithnocompliancemarket

Jurisdictionswithno

compliancemarketcan

accessnon-compliance

markets,butthisisa

sliverofglobalvolume

CarbontaximplementedETSimplemented

Bothimplemented

Carbontaxunderconsideration/development

ETSunderconsideration/development

Bothorundecidedunderconsideration/development

Sources:LSEGCarbonMarketYearinReview2023,SPGlobalCommodityInsights,BloombergNEF,WorldBank1Marketvalueofcompliancemarket;2TheWorldBankDashboard

WhileAustraliaisnotasig