公司努力应对可持续发展数据

2020-10-14 08:06

Companies Grapple With Sustainability Data 1lR世界播

公司努力应对可持续发展数据1lR世界播


A decade ago, Crown Holdings Inc. thought it would be risky to share data about its environmental footprint. Now the packaging maker considers it a business imperative. 1lR世界播

十年前,皇冠控股公司(Crown Holdings Inc.)。认为分享有关其环境足迹的数据会有风险。现在,包装制造商认为这是一项势在必行的业务。1lR世界播


“There’s always that hesitation to be transparent about all of your information,” says John Rost, vice president of sustainability and regulatory affairs at the Yardley Pa.-based company. “As we’ve seen the benefits of being transparent, we’ve really opened up.” 1lR世界播

这家总部位于宾夕法尼亚州亚德利的公司负责可持续发展和监管事务的副总裁约翰·罗斯特(John Rost)说,“对你所有的信息是否透明总是有犹豫的。”“由于我们已经看到了透明的好处,我们真的敞开了大门。”1lR世界播


Crown traces its commitment to sustainability back more than 120 years, when founder William Painter invented the bottle cap to extend the shelf life of beverages and reduce waste. But the first sustainability report the company published, in 2011, didn’t set any numerical targets for things like reducing greenhouse-gas emissions 1lR世界播

皇冠对可持续发展的承诺可以追溯到120多年前,当时创始人威廉·佩因特(William Painter)发明了瓶盖,以延长饮料的保质期,减少浪费。但该公司在2011年发布的第一份可持续发展报告并没有为减少温室气体排放等事情设定任何数字目标。1lR世界播


Crown says it soon found that the food and beverage firms buying its cans and containers wanted transparency on everything from greenhouse-gas emissions to water use and recycling. As more companies focus on sustainability, they expect their values to be shared by their suppliers, Mr. Rost says. 1lR世界播

皇冠说,它很快就发现,购买其罐头和容器的食品和饮料公司希望在从温室气体排放到水使用和回收的方方面面都要透明。罗斯特说,随着越来越多的公司关注可持续性,他们希望供应商能分享他们的价值观。1lR世界播


In its 2019 sustainability report, Crown said it was on track to match all of the electricity used in its U.S. and Canadian beverage plants with wind power by this July. It has since had to adjust that target due to Covid-19 but says it will switch on wind power at the end of this month. Crown also said it has met its goal of cutting greenhouse-gas emissions from direct operations and energy purchases associated with metal-packaging production by 10% compared with 2015 levels. 1lR世界播

皇冠集团在其2019年可持续发展报告中表示,该公司有望在今年7月之前将其美国和加拿大饮料厂的所有用电量与风力发电相匹配。自那以后,由于新冠肺炎的原因,该公司不得不调整这一目标,但表示将在本月底接入风力发电。皇冠还说,与2015年的水平相比,该公司已经实现了将与金属包装生产相关的直接运营和能源采购产生的温室气体排放量减少10%的目标。1lR世界播


The increased disclosure at Crown, the top U.S. company on the environment in a new Wall Street Journal ranking of the world’s most sustainably managed firms, underscores how sustainability reporting is capturing the corporate world. Not only are companies facing demands from some investors for data on their environmental, social, and governance (ESG) risks and practices, they are being pressured by employees and consumers to focus on issues such as climate change and diversity. 1lR世界播

皇冠集团(Crown)是“华尔街日报”(Wall Street Journal)最新发布的全球最可持续管理公司排行榜中有关环境问题的美国顶级公司。该公司披露的信息越来越多,突显出可持续发展报告正如何占领企业界。公司不仅面临一些投资者对其环境、社会和治理(ESG)风险和实践数据的要求,员工和消费者也向它们施压,要求它们专注于气候变化和多样性等问题。1lR世界播


Last year, 90% of companies in the S&P 500 index published sustainability reports, up from about 20% in 2011, according to Governance & Accountability Institute, a New York-based consulting firm. 1lR世界播

根据纽约咨询公司治理与责任研究所的数据,去年,标普500指数成份股企业中有90%发布了可持续发展报告,高于2011年的约20%。1lR世界播


As disclosure has improved, so has the value of corporate ESG data, researchers say. Assets under management in funds world-wide that weigh sustainability factors when making investment decisions grew to $40.5 trillion this year from $22.9 trillion in 2016, according to consulting firm Opimas. The firm says the market for ESG data—including financial indexes and analysis—is expected to approach $1 billion by 2021 from roughly $617 million last year, with the biggest buyers of such data being money managers developing investment products for clients. 1lR世界播

研究人员表示,随着信息披露的改善,企业ESG数据的价值也随之提高。根据咨询公司Opimas的数据,在做出投资决策时权衡可持续性因素的全球基金管理的资产从2016年的22.9万亿美元增长到今年的40.5万亿美元。该公司表示,ESG数据-包括财务指数和分析-的市场预计将从去年的约6.17亿美元增加到2021年的10亿美元,此类数据的最大买家是为客户开发投资产品的基金经理。1lR世界播


For companies, creating a sustainability report doesn’t come cheap. A big company can expect to invest from $500,000 to $1 million to gather data and produce “a comprehensive report that moves the needle with investors,” says Hank Boerner, chairman of Governance & Accountability Institute. 1lR世界播

对于公司来说,编写一份可持续发展报告并不便宜。治理与责任研究所(Government&Accounability Institute)主席汉克·布尔纳(Hank Boerner)表示,一家大公司预计将投资50万至100万美元来收集数据,并制作出“一份能打动投资者的综合报告”。1lR世界播


That’s only the beginning. Companies also grapple with a tangled web of data requests from investors, standards groups and organizations that rate firms’ ESG performance. There were more than 600 such raters last year, according to SustainAbility, a consulting firm. 1lR世界播

这只是个开始。公司还在努力应对投资者、标准组织和组织对公司ESG表现进行评级的错综复杂的数据请求网络。根据可持续发展咨询公司的数据,去年有600多名这样的评分员。1lR世界播


“Today, having someone inside simply dedicate a few hours to organizing sustainability disclosure isn’t a winning strategy in the intense competition for capital, marketplace and recognition of leadership,” Mr. Boerner says. 1lR世界播

布尔纳说:“今天,在激烈的资本、市场和领导力的竞争中,让内部人员简单地花几个小时来组织可持续发展披露并不是一个制胜的策略。”1lR世界播


Even so, many companies are selective about the questions they answer and the data they provide. 1lR世界播

即便如此,许多公司对他们回答的问题和提供的数据都是有选择性的。1lR世界播


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“We limit our time spent on requests” and respond based on the credibility of the organization’s methods, popularity among investors and openness for feedback, among other things, says Huub Savelkouls, sustainability chief at Philip Morris International Inc. 1lR世界播

菲利普莫里斯国际公司(Philip Morris International Inc.)可持续发展主管胡布·萨夫库尔斯(Huub Savelkouls)表示,“我们限制在请求上花费的时间”,并根据该组织方法的可信度、投资者的人气和对反馈的开放性等因素做出回应。1lR世界播


To help investors and consumers sort out how companies are performing on environmental and social issues, The Wall Street Journal created a ranking of the world’s most sustainably managed companies. The Journal’s ESG research analystsbased the list on a review of more than 5,500 publicly traded companies around the world that meet specific disclosure standards. The ranking places a numerical value of 0 to 100 on a company’s overall performance across 26 categories of sustainability, ranging from leadership and governance to community engagement and environmental disclosures. 1lR世界播

为了帮助投资者和消费者理清公司在环境和社会问题上的表现,“华尔街日报”创建了一份全球最可持续管理公司的排行榜。华尔街日报的ESG研究分析师基于对全球5500多家符合特定披露标准的上市公司的审查,得出了这份榜单。该排名对一家公司在26个可持续发展类别的整体表现给出了0到100的数值,范围从领导力和治理到社区参与和环境披露。1lR世界播


Almost all ratings organizations review public information, and some send surveys and questionnaires to companies to get additional data. The Journal’s ranking used publicly available data and an analysis of media coverage by more than 8,800 sources available via Factiva, a database information service owned by Wall Street Journal publisher Dow Jones & Co., to create its scores. Artificial-intelligence systems supporting the ranking were co-developed with data-service, advisory and technology provider Arabesque S-Ray, which also supplied the company data used for the scores. To qualify for the list, companies need to have publicly disclosed a minimum of 20 data inputs—at least two per financially material category—since 2018. 1lR世界播

几乎所有的评级机构都会审查公开信息,一些机构会向公司发送调查和问卷,以获得更多数据。华尔街日报出版商道琼斯公司(Dow Jones&Co.)旗下的数据库信息服务公司Factia使用了公开可得的数据和对8800多家媒体报道的分析,得出了“华尔街日报”的排名。支持排名的人工智能系统是与数据服务、咨询和技术提供商Arabesque S-Ray共同开发的,后者还提供了用于分数的公司数据。要有资格进入这份名单,自2018年以来,公司需要公开披露至少20个数据输入-每个财务材料类别至少两个。1lR世界播


Crown, as well as French miner Eramet SA, pharmaceutical giant Johnson & Johnson and semiconductor firm Texas Instruments Inc., were among the top 25% of companies in the WSJ ranking that reported the most sustainability data. 1lR世界播

皇冠集团(Crown)以及法国矿商Eramet SA、制药巨头强生公司(Johnson&Johnson)和半导体公司德州仪器(Texas Instruments Inc.)都跻身于华尔街日报公布的可持续性数据最多的前25%的公司之列。1lR世界播


The ESG ratings business is in its early days, and firms say it’s possible to get a good grade from one rater and a poor grade from another. 1lR世界播

ESG评级业务还处于初级阶段,公司表示,有可能从一个评价者那里获得好分,从另一个评价者那里获得差分。1lR世界播


That’s partly because raters assign different weights to various ESG metrics, say researchers at the Massachusetts Institute of Technology and the University of Zurich who reviewed ratings across 924 companies. 1lR世界播

麻省理工学院(Massachusetts Institute Of Technology)和苏黎世大学(University Of Zurich)的研究人员对924家公司的评级进行了审查,他们说,这在一定程度上是因为评级人员给不同的ESG指标分配了不同的权重。1lR世界播


In addition, large companies tend to have an advantage because they can devote more resources to collecting and reporting ESG data, some experts say. 1lR世界播

此外,一些专家表示,大公司往往具有优势,因为它们可以投入更多资源来收集和报告ESG数据。1lR世界播


“For a mid- to small-size company, it can be harder to be transparent,” says Christina Wong, principal consultant at SustainAbility. 1lR世界播

可持续发展首席顾问克里斯蒂娜·黄(Christina Wong)表示:“对于一家中小型公司来说,透明可能会更难。”1lR世界播


Adding to the complexity, ESG standards organizations have multiplied in recent years, and each has a different framework through which companies can format and report sustainability data. Two of the most popular are the Global Reporting Initiative and the Sustainability Accounting Standards Board, or SASB. CDP, formerly the Climate Disclosure Project, and the Task Force on Climate-Related Financial Disclosures focus on environmental data. 1lR世界播

增加复杂性的是,ESG标准组织近年来成倍增加,每个组织都有不同的框架,公司可以通过这些框架格式化和报告可持续发展数据。其中最受欢迎的两个是全球报告倡议(Global Reporting Initiative)和可持续发展会计准则委员会(可持续性会计准则委员会,简称SASB)。CDP(前身为气候披露项目)和气候相关财务披露特别工作组将重点放在环境数据上。1lR世界播


Johnson & Johnson, No. 43 in the Journal research team’s overall ranking and in the top 10 for social-capital management, says it reports via all four of these standards. 1lR世界播

强生公司在“华尔街日报”研究团队的总体排名中排名第43位,也是社会资本管理的前10名之一。该公司表示,它通过所有四个标准进行报告。1lR世界播


“J&J has increased its ESG reporting and disclosure over the past decade to keep pace with the dramatic increase in stakeholder interest and expectations,” says Dirk Brinckman, vice president of regulatory law, supply chain & procurement at the New Brunswick, N.J.-based company. 1lR世界播

总部位于新泽西州新不伦瑞克的强生负责监管法律、供应链和采购的副总裁德克·布林克曼(Dirk Brinckman)表示:“过去十年,强生增加了ESG报告和披露,以跟上利益相关者兴趣和预期的戏剧性增长。”1lR世界播


J&J works through the year to prepare its ESG data for auditors, Mr. Brinckman says, adding that data collection is complicated by the fact that the multiple frameworks have different metrics. 1lR世界播

布林克曼说,强生全年都在为审计师准备ESG数据,并补充说,由于多个框架有不同的衡量标准,数据收集变得复杂。1lR世界播


To cover the disclosure needs of stakeholders in its pharmaceuticals, medical-devices and consumer-goods segments, the company has a process to identify and give priority to the ESG topics that matter most, he says. This lets it “meet the demands of the multiple frameworks against which we report,” he says. 1lR世界播

他说,为了满足制药、医疗器械和消费品部门利益相关者的披露需求,该公司有一个流程来确定并优先考虑最重要的ESG主题。这让它“满足了我们报告所依据的多个框架的需求,”他说。1lR世界播


SASB encourages companies to disclose data on what is most important to their bottom lines and investors. The Journal’s ESG researchers use the SASB framework to ensure their scores are focused on categories considered financially material to each company. 1lR世界播

SASB鼓励公司披露对其底线和投资者最重要的数据。“华尔街日报”的ESG研究人员使用SASB框架来确保他们的分数集中在被认为对每家公司都具有财务重要性的类别上。1lR世界播


Regulators, meanwhile, are starting to request sustainability data from companies, too. 1lR世界播

与此同时,监管机构也开始要求公司提供可持续性数据。1lR世界播


In 2020, there were more than 600 mandatory and voluntary provisions across 84 countries requiring or encouraging disclosure of sustainability metrics, according to a report by the Global Reporting Initiative and the University of Stellenbosch Business School in South Africa. That compares with 383 in 2016. 1lR世界播

根据全球报告倡议(Global Reporting Initiative)和南非斯泰伦博施大学商学院(University Of Stellenbosch Business School)的一份报告,2020年,84个国家有600多项强制性和自愿性条款,要求或鼓励披露可持续性指标。相比之下,2016年有383人。1lR世界播


The European Union, which already requires large companies to disclose information on how they manage social and environmental challenges, is now readying the world’s first-ever “green list”—a classification system for sustainable economic activities. The idea is to create a common language to help investors direct money toward more-sustainable projects. 1lR世界播

欧盟已经要求大公司披露它们如何应对社会和环境挑战的信息,现在正在准备世界上第一份“绿色清单”-一种可持续经济活动的分类系统。这个想法是为了创造一种共同语言,帮助投资者将资金引导到更可持续的项目上。1lR世界播


In the U.S., a Securities and Exchange Commission subcommittee in May recommended that the agency start requiring companies to report sustainability data, with the goal being to create uniform disclosure standards. While the SEC appears far off from doing that, in August it amended rules on nonfinancial disclosures to require that companies “describe human-capital resources, including any human-capital measures or objectives the company focuses on in managing its business” to the extent they are material to its business. 1lR世界播

在美国,美国证券交易委员会(Securities And Exchange Commission)的一个小组委员会在5月份建议该机构开始要求公司报告可持续性数据,目标是制定统一的披露标准。尽管SEC似乎远未做到这一点,但它在8月份修订了非财务披露规则,要求公司“描述人力资本资源,包括公司在管理业务时专注于的任何人力资本措施或目标”,以达到对其业务至关重要的程度。1lR世界播


For now, however, most of the pressure to disclose comes from investors. 1lR世界播

然而,就目前而言,披露信息的压力大多来自投资者。1lR世界播


Trillium Asset Management LLC, which manages some $3.2 billion of sustainable investments, has waged several campaigns that compelled companies to disclose more data on topics such as gender and ethnic diversity and greenhouse-gas emissions. 1lR世界播

管理着约32亿美元可持续投资的Trillium Asset Management LLC已经发起了几次活动,迫使公司披露更多关于性别和种族多样性以及温室气体排放等主题的数据。1lR世界播


Jonas Kron, chief advocacy officer at the Boston-based firm, acknowledges that companies face a lot of demand for data, but he has little sympathy. 1lR世界播

这家总部位于波士顿的公司的首席倡导官乔纳斯·克伦(Jonas Kron)承认,公司面临着对数据的大量需求,但他几乎没有同情心。1lR世界播


“To use the old trope, what gets measured gets managed,” he says. 1lR世界播

他说:“用老话说,被衡量的就是被管理的。”1lR世界播

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