德勤：2020向可持续性金融过渡（英文版）（16页）.pdf

1、FEATURE Financing a sustainable transition CFOs in Europe open up on sustainable finance Dr. Michela Coppola and Joep Rinkel Environmental, social and governance (ESG) issues, once considered extra- financial, are now being seen as material risks and opportunities for a companys bottom line. Recogni

2、sing this, financial markets are changing with important consequences for how companies finance themselves and shape their inves- tor relations. The results of the latest European CFO Survey reveal that when it comes to ESG, many companies are missing opportunities to engage with investors effective

3、ly. Finance departments have a role to play. In order to do so, they might need to build new capabilities. Financing a sustainable transition KEY TAKEAWAYS Investors and lenders now expect companies not only to deliver strong financial performance but also to have a positive social and environmental

4、 impact. CFOs can promote the social and ecological transition of their companies by using new financing tools and by supporting sustainability impact projects. Finance executives can help rethink the performance model of their company, using new accounting frameworks (such as the Triple Depreciatio

5、n Line framework) and new measures for triple performance (i.e., economic, social and environmental). Finance functions have a key role to play in ensuring the relevance, compliance and accuracy of sustainability information provided to external stakeholders from risk analysis to governance, interna

6、l control, prevention and mitigation measures, and third-party assurance. CFOs need to steer financial and non-financial performance using new tools and solutions, internal dashboards, individual and collective performance criteria, and group and entities roadmaps. Why sustainability is increasingly