《益普索（Ipsos）：2025年益普索ESG（环境、社会和公司治理）委员会报告（英文版）（25页）.pdf》由会员分享，可在线阅读，更多相关《益普索（Ipsos）：2025年益普索ESG（环境、社会和公司治理）委员会报告（英文版）（25页）.pdf（25页珍藏版）》请在三个皮匠报告上搜索。

1、 RESETO R R E T R E A T?The Ipsos ESG CouncilContents6Current Priorities and Challenges:Reset or Retreat?Uncover the truth behind the headlines is ESG dying,or simply evolving?Explorehow companies are recalibrating for long-term impact.14ESG Strategies in Practice:PuttingPrinciples into Action Move

2、beyond theory and discover how todesign and implement ESGstrategies that deliver real-world results.18ESG and Politics:Global Goals or Political Football?DEI,climate action,and political polarisation learn how to steer yourESGstrategy through theturbulent waters of public discourse.26Whats in a Name

3、?ESGs Polarising Nomenclature Could greater progress be possible if we used less divisive language?28ESG in Context:from Cost Centre to Value Creator Unlock the secret to ESG ROI.Explore best practices for measuring andcommunicating thetrue value of sustainability.38The Future of ESG:Bridging the Ga

4、p Between Profit and Purpose Peer into the future of ESG.Discoverhow technology,innovation,andstakeholder trust willshape sustainable business.Introduction There is little doubt that societys expectations ofcorporate behaviour areevolving.The challenge facing all companies is toadapt to this changin

5、g environment whilst balancing the concerns of a variety of stakeholders.The Ipsos ESG Council was established by Ipsos Corporate Reputation as a forum for senior sustainability leaders from leading global organisations.With their insights,we can evaluate ESGs current and potential impact,both in th

6、e corporate landscape and on wider society.We express our sincere gratitude for our Council Members generous contributions of time and their candid exchange of perspectives onthe multifaceted challenges and possibilities in the ESG arena.I hope you enjoy this second edition of the ESG Council Report

7、.Please get in touch about any of the issues we have covered,oriftheres anything youd like us to explore in future reports.Milorad Ajder Global Service Line Leader Corporate Reputation3The second ESG Council Report from Ipsos Corporate Reputation provides expert insights into the current state of ES

8、G,drawing on a survey of more than fifty global sustainability leaders.Our goal is to equip you,as ESG leaders and fellow experts in sustainability,with the knowledge and strategic thinking needed to navigate this complex terrain and drive meaningful progress.This report moves beyond the headlines p

9、roclaiming the“death of ESG.”While some companies may have recalibrated their approaches,what we saw in 2024 did not represent a retreat from responsible business practices,but rather a necessary“reset”for long-term viability and impact.Time will tell if the events of early 2025 have a significant l

10、ong-term impact.Informed by in-depth interviews with ESG Council Members,the report delves intothecoreissues shaping the future of ESG:1.The continued politicisation of ESG:ESG remains a political battleground,particularly concerning diversity,equity,and inclusion(DEI)and climate action.Weexamine th

11、e pressures companies face and offer strategies for navigating this divided landscape,including aligning ESG initiatives with core business values,balancing stakeholder interests,andstrategically managing communications.2.The rocky road from Ambition to Practice:ESG is transitioning from corporate a

12、spiration to practical,integrated strategies embedded in day-to-day operations.Weexplore how companies are prioritising ESG investments,focusing on strong governanceas the foundation for effective action.3.ESGs value creation imperative:Demonstrating the return on investment(ROI)forESGinitiatives is

13、 crucial for securing buy-in and continued support.We discuss best practices for measuring and communicating the value of ESG,including integrating ESG metrics into financial decision-making and leveraging both quantitative and qualitative data.4.The need for Authenticity:In an era of heightened scr

14、utiny,ESG efforts must be authentic to a companys mission and values to avoid accusations of“greenwashing.”We examine the importance of credibility in both action and communication,and how companies can build trust with stakeholders.5.Sustainable business practice is here to stay:Looking ahead,we ex

15、plore the evolving challenges and opportunities shaping the future of ESG,including the role of technology,particularly AI,in enhancing ESG performance,and how ESG can move beyond lofty ideals todeliver tangible business value.The insights presented in this report are not merely theoretical observat

16、ions;they are grounded in the real-world experiences of ESG leaders who are grappling with these challenges daily.Byunderstanding the current state of ESG and the strategies employed by leading companies,you can better position your organisation for success in this evolving landscape.This report isy

17、our guide to turning ESG challenges into opportunities,driving positive impact,and creating long-term value for your business.Foreword by Sue Phillips ESG Global Lead,IpsosForeword:Navigating the Evolving ESG LandscapeThe global landscape of Environmental,Social,and Governance(ESG)isinconstant flux,

18、presenting both unprecedented challenges and exciting opportunities for businesses.5You could say the wheels were already in motion.Headlines in prominent business publications in 2024 hinted that the focus on responsible business was waning.Articles titled“ESG Poster Child Unilever Waters Down Gree

19、n Pledges,”1“Who Killed the ESG Party?”2,and“Global retreat from green standards gathers pace”3 painted a concerning picture of corporate disengagement.Thanks to the re-election of Donald J.Trump,such headlines now appear prophetic.Each day in early 2025 seemed to bring news of another US corporate

20、behemoth scaling back DEI or sustainability commitments,while on his first day in office,Trump signed an executive order toagain pull the US out of the Paris climate agreement.But before Trumps win,companies had been adapting and refining their approaches to responsible business,not turning their ba

21、cksentirely.A complex interplay of factors,including sustainability goals,profitability,and shareholder expectations,haddriven arecalibration,and a necessary reset for long-term ESG viability and impact.The Financial Times likened ESG investments tothe dotcom boom,warning of a potential bubble burst

22、,4 and propagators of the demise ofESG pointed to the fall in the number of ESGfunds in recent years.While seemingly alarming,this shift was partially attributable to the US Securities and Exchange Commissions(SEC)amended Names Rule,implemented to combat greenwashing.This amendment required ESG fund

23、s to ensure that atleast 80%of their investments aligned with their ESGlabel,prompting some sponsors to remove theESG label rather than restructure their portfolios.This in itself was not indicative ofadecline in responsible investing,but rather amove towards greater clarity and transparency.In fact

24、,the distinction between traditional andESG investors has blurred in recent years,with significant overlap in their priorities.Thisintegration of ESG considerations into mainstream investment strategies appeared tounderscore the enduring relevance ofresponsible business practices.“The category of so

25、cially responsible/ESG investors almost no longer exists,because the conversation isat least three-quarters overlapping between traditional investors andthose investors.”Then came Trump 2.0,and what has been termed a cultural shift in boardrooms in the United States.Ahead of his inauguration,it was

26、reported that some of the USs largest businesses pulled their DEI policies,ditched targets for better racial and gender equality in senior roles,and dropped racial equity training,while financial institutions stepped away from groups focused on achieving Net Zero by 2050.5 Such radical changes beg t

27、he question of what this means for ESG more broadly in the US,and across the globe.Is this a large-scale retreat,orsimply a reset?Here,with the help ofour Council Members,we will seek to provide abalanced perspective,and consider the broader context and bigger ESG picture,rather than focusing entire

28、ly on the events of a few months.1 ESG Poster Child Unilever Waters Down Green Pledges,Bloomberg,19 April 2024.2 Who killed the ESG party?Financial Times,16 July 2024.3 “Very concerning”:BP dilutes net zero targets as global retreatfrom green standards gathers pace,The Guardian,13October 2024.4 The

29、unsustainable hype around ESG,Financial Times,9 June 2024.5 Is corporate America going Maga?Financial Times,14 January 2025.Current Priorities andChallenges:Reset or Retreat?7ESG Gets RealNGOs and sustainability professionals have long advocated for ESGs full integration into business strategy.Accor

30、ding to our Council Members,this has largely been achieved:90%agree that ESG is fundamentally changing business practices,and 98%collaborate with other departments to embed sustainability.However,initial ESG strategies were often theoretical,not practical,developed in isolation from day-to-day busin

31、ess operations.They overlooked commercial realities,reporting burdens on sustainability teams,and the impact of global events on target achievability.“ESG used to be much more of a communication exercise,but it has evolved to be more about actions and initiatives.”Even Unilever miscalculated how cha

32、llenging some of its commitments would be to achieve,as CEO Hein Schumacher admitted last year:“When the initial targets were set,we may have underestimated the scale and complexity ofwhat it takes to make that happen.”6Despite positive attitudes towards collaboration,ESG implementation faces diffic

33、ulties.Nearly 4in10 Council Members report that departmental objections can derail initiatives,resistance that typically stems from practical challenges,such as resource constraints and escalating reporting requirements,or dynamic global supply chains and volatile economic conditions.Such challenges

34、 hinder effective implementation and prevent companies from translating ESG commitments into tangible action,and necessitate constant adaptation of ESG strategies.“To integrate sustainability goals seamlessly into our overarching strategy can be challenging duetoconflicting priorities and short-term

35、 profit pressures.Therefore,I need tomaintain open dialogue with key stakeholders attheboard and executive level todemonstrate how sustainable practices can drive long-term valueand growth.”45%of ESG Council Members spend more time dealing withreporting requirements around ESG than delivering onprio

36、rities6 Unilever says new laxer environmental targets aim for“realism”,Financial Times,25 April 2024.“I think the key word is collaboration Wewill notachieve sustainability resultsalone.”Overcoming these obstacles requires executive buy-in and a cultural shift where ESG is integrated into all depart

37、mental operations and decision-making,supported by clear communication,training,and incentivised performance.Before Trumps re-election,the recalibration of targets,often portrayed as watering down commitments,had been apragmatic response to these challenges,balancing ambitious goals with the realiti

38、es of global operations and shareholder expectations.Time will tell whether the more recent changes are similarly practical,more opportunistic,or downright cynical.38%say one department offering anobjection to a proposed initiative can derail the entire program8 The Ipsos ESG Council Report 2025949%

39、Businesses29%PoliticiansCause for Optimism?Despite these bumps in the road affecting progress against many organisations ESG goals,Council Members remain bullish about the important rolethatESG has to play inbusiness today.They believe that businesses are leading the way in driving social change in

40、their country,and as such,advocate for an organisations right to speak up on social issues.In fact,for all the media commentary about a growing woke backlash,there are several indicators to suggest that many key audiences remain receptive to,and more favourable towards,responsible businesses.The dri

41、ving force for social change in my country is70%Global consumers who say they tend to buy brands that reflect their personal values70%Disagree that it is safer to say nothing on social issues than risk the potential reputation damage6Employees are six times more likely to promote their organisation

42、as a great place to work if they believe sustainability-related communications are backed up by actions“The ROI on our ESG efforts can beon our recruitment andretention,you can see some actual financial implications of that as well asjust thewar on talent.”Employee AdvocacyPeople want to work for a

43、responsible business.Ipsos research8 carried out inthefinancial sector in UK and Ireland in2022 found that sustainability played asignificant role in boosting employee pride and advocacy,especially when supported byvisible activity.A similar sentiment is held by several Council Members,who see talen

44、t retention and recruitment figures as tangible ways to assess ESGs return on investment.Consumer DemandIn a world flooded with information,misinformation and disinformation,more consumers than ever expect companies to align with their worldview.Ipsos 2024 Global Trends7 report found that 70%tend to

45、 buy brands that reflect their personal values,a figure that has risen from 53%in 2013.7 Global Trends Report,Ipsos,2024.8 Exploring Sustainability and Employee Experience:A study of four major Financial Services Institutions,Ipsos Karian and Box,22 May 2023.10 The Ipsos ESG Council Report 20251110

46、The Ipsos ESG Council Report 2025Stakeholder InterestStakeholders are receptive to sustainability narratives,andonly one in six Council Members struggle to effectively communicate these stories.This indicates a strong willingness among the people responsible for shaping policy,and developing and imp

47、lementing legislation,to engage in dialogue with businesses about how they are run,how theyre reducing their environmental impact,and what theyre doing to contribute to an equable society.Despite recent events in the US,the narrative around ESG continues to shift from one of mere compliance to a gen

48、uine dialogue,and businesses that actively seek input to shape their sustainability strategies have an opportunity to build greater trust with stakeholders.Investor AppetiteYes,even investors remain engaged with ESG,particularly inEurope.While the US has seen a decline in ESG-labelled funds,Europe,i

49、n contrast,accounts for a massive 84%ofglobal ESG assets and has witnessed consistent inflows into sustainable funds,reaching nearly$9 billion in the first quarter of 2024.Furthermore,the performance of ESG funds has been robust,with some outperforming traditional funds in 2023,achieving median retu

50、rns of 12.6%compared to 8.6%for conventional funds.This positive performance,coupled with decreasing costs for European ESG funds,further reinforces investor confidence,and suggests continued growth in the European sustainable investment market.A Make-or-Break Year ESG continues to influence talent

51、acquisition and retention,brand loyalty,stakeholder relationships,and,in plenty ofmarkets,investor appeal.But facing the dual forces ofslow economic growth in many European economies,andpolitical expediency in America,2025 is a pivotal year.The onus will be on people like our Council Members todemon

52、strate how ESG can remain critical to long-term value creation and building a sustainable future.12 The Ipsos ESG Council Report 202513 ESG Strategies Developing and implementing a successful ESG strategy is no easy task.Considering the depth and breadth ofpotential ESG initiatives,sustainability le

53、aders today need to ensure that they prioritise issues that are relevant for their company and the stakeholders they serve,inareas where they have an authentic and credible voice,and where they can be effective at driving impact.in PracticePutting Principles into Action to Navigate RiskPerhaps the m

54、ost critical aspect in todays operating environment is the evaluation of risk both the risks inherent in the goals and targets that companies publicly communicate,and the risks of inaction.“Theres now a recognition of the costs of inaction.therepercussions of not acting can be significant interms of

55、 reputation and the bottom line.”As global sustainability leaders consider the development and implementation of ESG strategies,there are several tasks that guide theprocess and ensure that it is a comprehensive and collaborative exercise.From the outset they must engage internal and external stakeh

56、olders toalign priorities with the current business context and third-party expectations.Starting with adata-driven approach can help to ensure that expectations are aligned to the business reality toensure that the strategic elements are authentic to the business.Additionally,a landscape analysis o

57、f competitor organisations and aspirational peers can provide inspiration while also identifying white space opportunities for differentiation.14 The Ipsos ESG Council Report 202515With a detailed understanding of stakeholder expectations and a clear articulation of the business mission and values i

58、n-hand,sustainability leaders then turn to designing theoverall ESG strategy,setting priorities and targets.Ipsos has developed the PACE framework for developing ESG strategy and initiatives:Pertinent Do the strategy and activationinitiatives address key issuesthatstakeholders prioritise?Authentic D

59、oes the company have anauthentic voice regarding this issue,i.e.,isitpart of our mission and values?Credible Can we credibly engage on this issue without fear of perceived greenwashing,and do our business operations demonstrate our credibility on the issue?Effective Are our strategy and the tactics/

60、initiatives we develop driving effective progress and impact against the issue were trying to address?Once the ESG strategy is developed,focus turns to embedding the strategy internally to ensure organisational integration,which includes actively collaborating with various teams.Effective ESG strate

61、gies are those that are part of the business DNA and not just bolt-on initiatives.“Sustainability cant just be the responsibility ofone teamit needs leadership from the top andintegration throughout the organisation.”On top of implementation comes ensuring asuitable governance structure to track the

62、 implementation of the strategy,the development of KPIs to measure progress and ensure that sustainability is integrated into business objectives,and regularly reviewing and updating the strategy to ensure alignment with business performance,industry trends and stakeholder expectations.“The most imp

63、ortant thing is that its integrated into how you do businessWhen you look at your five-or ten-year plan,you look at sustainability ina way that coincides with it.”One key aspect of ongoing ESG implementation ismonitoring for emerging risks and adjusting strategy appropriately.This includes monitorin

64、g evolving societal trends that may impact acompanys license to operate,identifying emerging climate risks that could impact acompanys operations or supply chain,and governance expectations to ensure continued investment attraction and strengthen the companys reputation.“Instead of avoiding ESG work

65、 because it seems too risky,we integrate ESG risk intoour commercial considerations,which is more impactful forus.”In todays environment,it is wise to include an evaluation ofpolitical risk to identify areas where a company could come under fire from various segments of the population due toinitiati

66、ves or campaigns that polarise opinion.This should also incorporate monitoring for key influencers on key topics both supporters and detractors who have the potential tobe allies or critics regarding a companys initiatives.Monitoring and developing appropriate engagement strategies can help to neutr

67、alise potential criticism or lend additional credibility to an organisations activities.ESG strategies should also be aligned with a companys risk management processes as ESG programs can help acompany to address compliance requirements,stay ahead ofpotential regulatory requirements,drive greater su

68、stainable growth,and build long-term resilience byaddressing stakeholder expectations and needs.No ESG strategy or initiative is without risk,and sustainability leaders indicate that they thoroughly evaluate potential risks associated with taking a stand on social issues while also implementing stra

69、tegies to mitigate these risks.By ensuring alignment to the organisational values and societal expectations,sustainability leaders can rest assured that theyare positioned for success.Finally,sustainability leaders employ various metrics and frameworks to measure the impact of their social initiativ

70、es so they can demonstrate their effectiveness and course correct as needed.By integrating ESG initiatives into the core business activities,it helps to demonstrate the authenticity and credibility the organisation has in addressing a given issue.By aligning the companys actions with the organisatio

71、ns values and strategic objectives,sustainability leaders can put strategies into practice that are relevant to the organisation and its key stakeholders,address contextual considerations,and mitigate potential risks,all while driving positive societal impact.When aligned to stakeholder needs(both i

72、nternal and external to the company)a well-designed ESG strategy can bea valuable differentiator in attracting and retaining talent,securing investments,and strengthening reputation.1716 The Ipsos ESG Council Report 2025ESG 0 1 ESG44+56+PESG and Politics:Global Goals or Political Football?44%of ESG

73、Council Members agree that ESG is more of a political football than it is a priority for politicians and governmentAt Ipsos we often talk about our Ageof Uncertainty9 and Political Polarisation10.These two macro trends have a major impact onhowCouncil Members do their jobsand how companies pursue th

74、eir sustainability agendas.Political Polarisation constrains companies in their willingness to engage in sustainability communications inan increasingly divided world while Uncertainty impacts the ability of companies to meet their ESG targets with a long-term horizon.Political Polarisation is a glo

75、bal problem.Council Members from Brazil,Europe,the US,Australia,and Canada all mention the hurdles they face due to political polarisation.While there are many mentions of the impact of politics,Council Members are about evenly split on whether ESG ismore of a“political football for policymakers tha

76、n a priority.”Council Members are also somewhat reluctant to say that“businesses are the driving force for social change in their country.”The discrepancy between the number of problems that Council Members bring up,and their response to the scaled questions is likely a reflection of their optimism

77、and strategic thinking.We detail below their strategies for dealing with political roadblocks and pressures.Political Polarisation and Uncertainty go hand in hand.Polarisation means that as parties alternate in positions ofpower,they often have policy directions that are incompatible with one anothe

78、r.This incapability makes long term planning(greater than a 5-year horizon)a real difficulty for Council Members.Given that the sustainability programs of companies often take a decade or more to show real results,this uncertainty leads to material issues.“The political polarisation in the country d

79、irectly affects the execution of long-term public policies,on which we depend to promote significant changes in areas such as health and education.”“Weve had to limit our approach.Being too vocal about ESG in North America poses significant risks.”9 Our Age of Uncertainty,Ipsos,2018.10 Why political

80、 polarization means brands need to clarify their purpose,Ipsos,3 April 2023.1918 The Ipsos ESG Council Report 2025There are two topics in particular that come upmore than others when our Council Members discuss the political implications of communicating about ESG diversity,equity,and inclusion and

81、climate/carbon neutrality.Objective research on DEI indicates that companies are more successful when they are more inclusive McKinseys 2023 report,Diversity matters even more:The case forholistic impact found companies in the top quartile of racial diversity were 39 per cent more likely to perform

82、better than those in the bottom quartile11.While most companies have taken this toheart,inthe world of Political Polarisation DEI isused asawedge issue to separate people.Climate change and the push for carbon neutrality isthe other issue that creates political pressures forcompanies and their ESG p

83、lans.Most companies across industries have climate or carbon goals.Infact,78%of Council Members say that government should set stronger targets to achieve Net Zero.Yet,despite science that most companies regard asa settled matter,greenhouse gas emissions are apolitical football.Such political manoeu

84、vrings throw long term plans into chaos and can place companies that decide to go ahead with carbon reduction without the support of legislation tooperate at a competitive disadvantage.Lack of long-term stability is a challenge given that ESG initiatives often have very long time horizons.At the sam

85、e time,companies want tobeable to act quickly to get programs started.Government bureaucracy coupled with policy priorities that shift with each election are a recipe for frustration for companies trying to make adifference on sustainability.“We believe in being driven by science,notpolitics,while r

86、especting diverse viewpoints.Theres enough clarity and consensus on climate science for us toset clear objectives based on it.”“The rhetoric around energy transitionhas been challenging There is a challenge in convincing B2Bcustomers about the relevance and need for sustainability partnerships,which

87、 is affected by uncertainty in future legislation.”“Legislators and bureaucracy can pose ahurdle in the implementation of ESG,through,for example,slow approval processes We need clear,long-lasting guidelines to adequately adjust our corporate structures.”“Unfortunately,we are in a system that encour

88、ages and rewards conflict,rewards the well-placed blow,rather than the result that would need some time to mature and bear fruit.”“The lack of certainty is indeed achallenge.Were in a significant transition of how economies function this decade,which makes it harder tomove quickly on investments due

89、 toshifts in approaches.”“This division between“them”and“us”should not be a problem for companies.Onthe contrary,diversity is an economic reality and accessing this diverse consumer market requires inclusion.Ignoring this means losing potential customers,especially in the consumer industry.”11 Diver

90、sity matters even more:The case for holistic impact,McKinsey,5 December 202320 The Ipsos ESG Council Report 202521Our Council Members have devised strategies to deflect political pressures in order to advance their companies sustainability priorities.Strategy#1:AlignmentThe closer one hews to the pu

91、rpose and mission ofthecompany,the less likely one is to be called out forgreenwashing or“woke capitalism.”The key for ESG leadsemploying this strategy is to make sure that their sustainability programs are authentic to who they are as acompany(as exemplified by the Ipsos PACE framework inESG in Con

92、text).This means having a deep understanding of the companys mission and values,but also a strong read onhow the company is perceived by stakeholders in general.Conversely programs that are undertaken to appease aparticular stakeholder or stakeholder group suffer from an“outside in”problem.They are

93、often undertaken because itseems like the right thing to do but are done without consideration for the companys underlying mission.This can lead to programs that lack authenticity and open companies to criticism from both the political left and the political right.Everyone who follows the sustainabi

94、lity space knows about the high-profile failures of certain companies and the political pressures that they brought.Each of these failures can be linked to hubris leading the companies involved to stray from sustainability missions that are aligned with their purpose and strengths as a company.Anoth

95、er advantage of strong alignment is that the more thatthe company is using its core strengths,the more successful the program is likely to be.Sustainability programs that are linked to what the company does well from a business perspective gain the advantage of the companys expertise.The final form

96、of alignment is between the companys supply chain and its sustainability programs.An ESG or sustainability program that directly addresses issues in the supply chain isgoing to be more meaningful to stakeholders given the critical impact on the companys business.Programs that address supply chain is

97、sues that ALSO save money/enhance revenue have an additional layer of credibility shareholders find it much easier to understand saving money than altruism.“Avoid greenwashing,ensurelegitimacy,andmeasure impact todemonstrate value.”“The answer is focus on whats pertinent to the business.Ifyou mainta

98、in consistent messaging and storytelling along with demonstrable results,then no one can arguewith you,politically orotherwise.”“You need a strong ESG report to back upwhat it is that youre saying,and to also measure and demonstrate value and impact.You have to be able to do those things,tohave the

99、data and stories,that backup what youre saying,to say we did it.”2322 The Ipsos ESG Council Report 2025Strategy#2:Stakeholder BalancingMany Council Members express what we all know intuitively not all stakeholders are created equal.Inthe latter half of the 20th century,government stakeholders were u

100、nrivalled in the power they held over companies and their license to operate.While regulators are still important,companies have come to realise that other stakeholders have similar importance.Chief among those top priority stakeholders are employees,investors,and consumers.As political actors becom

101、e more fickle,companies may benefit from a commercial focus while staying within regulators guidelines.In other words,set politics from either polarity,and then focus on other stakeholders who have agreater interest in sustainability efforts and who play agreater role in overall company success.Stra

102、tegy#3:Keeping a Low ProfileThe third strategy is difficult to implement for consumer-facing businesses.But for companies who are in a niche sector or primarily B2B focused,it is often possible to keep a lower profile.A lower profile limits the reputation lift a company can receive from its sustaina

103、bility actions,but there are still benefits in cost savings,compliance,and targeted outreach.Another way to keep a low profile is to lean onratings agencies and/or program recipients totell your story.Allowing program recipients tospeak for the company lends strong credibility tothe program and its

104、effectiveness,BUT companies lose control of their message.The same can be said for allowing NGO partners to speak on your behalf.Conclusion:Using Strategy to Avoid PoliticalEntanglementsA strategic approach is necessary to get the most out of sustainability programs while avoiding political entangle

105、ments and accusations of“woke-capitalism”or greenwashing.This requires a deep understanding ofstakeholders needs,alignment with core business strengths,and leveraging the credibility of partner organisations.By adopting a strategic framework that balances stakeholder interests,business objectives,an

106、d political realities,companies can not only mitigate potential risks but also unlock the long-term value creation potential of ESG.“We prioritise our guests,customers,and employees as primary stakeholders when setting our objectives.We also collaborate with the government on necessary policy change

107、s to achieve our goals.”“First and foremost,you must identify your key stakeholders.This comes withexperience and understanding theindustry and business you operatein feedback and improvement are crucial.”“When we look at materiality,we look atavarietyof stakeholders that,for us,arenotallequally imp

108、ortant:1.Primary production factors employees,capitalproviders and regulators;2.Contributors who can accelerate or slow down my pace,but they cannot prevent me from doing so,like the media and supply chain;And 3.Influencers they help us to make long-term strategies and sometimes“challenge”us to do b

109、etter.These are mostly universities,research centres,startups.”“Not all projects we undertake are communicated to customers and consumers as not every project issuitable for communication butstillneeds tobecarried out tomeetour objectives and complywithregulations.”“We stay clear of the political do

110、main,and our goals are completelyagnostic to political parties.As a large company,wedecouple our goals from politicalinfluences.24 The Ipsos ESG Council Report 202525“I dont present it as ESG ESG is kind of a trigger for people out there.”Whats in a Name?ESGs Polarising Nomenclature ESG,Sustainabili

111、ty and DEI have become weaponised intheculture wars,and thepoliticisation of ESG particularly in North America has led some Council Members to limit their public engagement with the term.Would greater progress be possible in these areas ifthe labels were less divisive?Research by Maslansky and Partn

112、ers12 suggests responsible business is a term that does not polarise.Moderates view it as a moderate agenda,and conservatives view it as a conservative position suggesting that each group feels asense of connection with the term,and it has thepotential to resonate with all stakeholders.Its true that

113、 in some quarters,ESG has a brand problem.But simply rebadging it as Responsible Business is unlikely to appease its detractors.Terms like ESG and DEI have become lightning rods for criticism,but it is the policies,targets and commitments developed as part of these strategies that are the real cause

114、 of the anti-woke backlash.Dialling down communications in certain markets due to the political climate may carry its own risk,eroding stakeholder trust or employee advocacy.When we talk about“say-do gaps”at Ipsos,it is usually to identify the risk of not walking the talk of failing to back up words

115、 with actions.Perhaps the big issue in the next few years will be the rise of greenhushing,and an increase in businesses being afraid to shout about doing the right thing.ESG is far from perfect.Beyond politicisation,challenges identified by Council Members include alack of standardisation across re

116、gions and industries and the difficulties of measuring the impact of social programs,while for others,itissimply too broad,and prefer to focus onspecific,measurable initiatives directly relevantto their business.But,for all its flaws,ESG is the best framework wehave,providing structure for sustainab

117、ility reporting,attracting investors,improving risk management,and enhancing long-term value creation.Organisations must address their ESG challenges,continuing to integrate responsible business practices and bringing consumers alongon the journey to accelerate impact.12 Responsible Business:A frame

118、work for communicating ESG in a polarized world,Maslansky&Partners.27ESG in ContextFrom Cost Centre to Value Creator:Tackling the ESG ROI Challenge With the challenges to ESG many and varied,the ultimate defence surely,is that investment in ESG initiatives leads to the creation of business value.Cer

119、tainly,much of the rationalisation for therise of ESG and stakeholder capitalism inthe first place,was the notion that it creates more sustainable businesses as a result of the specific value created across the stakeholder landscape.The challenge that is now emerging in boardrooms across the globe,h

120、owever,isthe ability to build an evidence base of the actual ROI of ESG.And this is a challenge that must be met if ESG and the broad benefits itcan bring when done well is to remain onthe corporate agenda.A first step in understanding the impact ofESGinitiatives is exploring how businesses arefocus

121、ing their efforts across the broad spectrum of environmental,social and governance issues.Three foundational learnings emerge from Council Members experience over recent years:2912Strong Governance is the Key to Actual ProgressPerhaps the least marketable of the elements ofESG,governance may be havi

122、ng its moment inthe spotlight.While in the past,strong governance has been seen as a hygiene factor orthe price of entry inmodern business,there isagrowing sense among Council Members that itmay be the most important element of any ESG strategy.That is,if you dont have strong governance,you cant get

123、 any of the other two things environmental or social done.Or as one Council Member put it:“Governance is the how and theothers are the what.”In practice,good governance ensures transparency,accountability,and alignment with organisational values,making environmental and social initiatives more effec

124、tive.Council Members articulate that itisthe process of running the business effectively from setting targets and establishing clear objectives to tracking progress and course correcting as required.They go on tosay that without good governance,the very bestinitiatives will likely fail to get off th

125、e ground ornot be executed to their full potential.“Governance is vital and requires attention because to achieve ambitious environmental and social impact goals,you need a strong foundation rooted in good governance.”ESG Success Demands Holistic and Integrated StrategyThe elements of ESG are deeply

126、 interconnected and viewing them as separate and mutually exclusive can be counter productive.While aneither/or approach may have been evident inthe early stages of ESG practice,as capabilities have matured,there has been a shift to more holistic approaches and comprehensive ESG strategies rather th

127、an piecemeal initiatives.“One of the challenges and also an opportunity isthat these elements are interconnected.Forinstance,supporting smallholder farmers improves water availability and helps women andgirls access education.This interconnection iswhy I like to think of environmental,social,andgove

128、rnance(ESG)together.”“It is no longer possible to progress without balancing all of the aspects of ESG.”This is also another reason some are moving away from the language of ESG and are instead adopting more holistic terms like corporate sustainability orresponsible business.While the former may imp

129、ly separate and possibly competing priorities inthree mutually exclusive buckets,these new phrases instead encourage connected and whole of company thinking,and as Council Members tend toargue,better outcomes.“Sometimes,its unclear whether to categorise aproject under governance,social,or environmen

130、tal because they are interconnected Governance policies are designed to enable human flourishing without trampling the environment.Weneed totake all aspects seriously together.”30 The Ipsos ESG Council Report 20253113 Demystifying double materiality,Ipsos,24 October 2023.“Supporting initiatives rele

131、vant to your core business activities allows for the most impact,asits where you have the greatest understanding.So,its important to work in areas that your organisation and employees comprehend and canbest support.”Market-specific regulatory frameworks also influence ESG investment with Council Mem

132、bers acknowledging the old truth that what gets measured,does indeed get done.For example,thespecific requirements that exist in the EU around environmental reporting and action mean many European-based companies are prioritising environmental action over other elements of ESG.These same requirement

133、s do not exist for social issues,creating a perhaps unintentional consequence where social issues can be deprioritised.“As we grow more comfortable achieving our environmental goals,we can also focus more onenhancing social initiatives.Organisations with less mature ESG strategies might be in simila

134、r positions,often preoccupied with understanding and reducing their carbon footprints.”The final force identified as driving ESG prioritisation is the local socio-political landscape.In developed markets,social needs can be less pressing,and the focus may therefore be more onenvironmental initiative

135、s.Conversely,indeveloping markets,social needs driven bypoverty and extreme disparity in wealth distribution are often the priority over environment.“Its equality.Most social problems arrive from poverty,income,money.”3Further Prioritisation of Effort is Context-DependentWith a foundational view tha

136、t the elements ofESG are interconnected and a focus ongovernance will improve the chances ofsuccess,it is broadly agreed that where acompany then chooses toprioritise its ESG investment is deeply context-dependent.Thatis,while any ESG strategy needs to be comprehensive,there will always be greater E

137、SG opportunities and risks based on sector,market and individual company dynamics.Increasingly,the process for identifying these priority areas is a formal double materiality assessment,an undertaking far from settled interms of approach.There remains a lack ofstandardisation in conducting double ma

138、teriality assessments and competing frameworks continue to be at play.Indeed,this isaconcept worthy of more than a paragraph toexplore and Ipsos has done just that in the paper Demystifying double materiality:Anew model for corporate ESG compliance and leadership.13 For current purposes,its sufficie

139、nt toflag the double materiality assessment asone process often used to help prioritise ESGinvestment.Another lens is that some sectors have adisproportionate negative impact on environmental,social or governance issues,and these specific areas will likely become apriority area for investment,such a

140、s mining and the environment,fast food and obesity,alcoholic beverages and harm minimisation.The same is true in terms of positive impact;some sectors will be uniquely able to drive positive progress across certain issues asaresult oftheir specific characteristics andthis will becometheir area offoc

141、us,such aspharmaceutical companies and increasing access to vaccines inthedeveloping world.32 The Ipsos ESG Council Report 202533Measuring the ROI of ESG InvestmentsWith these considerations hopefully leading to the development of well-informed ESGstrategies and the execution of appropriate ESG init

142、iatives,the focus circles back todetermining if the investment was worth it.It is in this discussion that there is less consensus among Council Members,other than to say,measuring the ROI of ESG investment isdifficult,inconsistently done and in need of specialist practitioners.A common starting poin

143、t outlined by Council Members is getting clear on what impact isbeing measured.Broadly,there are two parts to the ESG investment ROI discussion:the impact of the investment on the environmental,social or governance issue(s)in focus;and the impact on the business investing in the activity.In discussi

144、on with Council Members,it is this second area that is most often the corporate focus while the first is perhaps where most companies venture less often.For some though,this is where formal ESG reporting comes in.The process of reporting bymandate in some markets and voluntarily in others a companys

145、 impact onenvironmental,social and governance issues.Ideally,a successful ESG initiative will enable a business to show that ithas either reduced its negative or increased its positive impact across ESG issues.While important in its own right,this ESG reporting process is distinct from formal evalua

146、tion programs to understand the extent to which ESG activity shifts the dial on the issue in focus whether that be literacy rates inIndigenous communities or waste reduction in urban centres.This is perhaps,more the typical domain of governments andNGOs whoregularly undertake program evaluation tosh

147、ow that public or donor funds have indeed been invested wisely.“We could benefit from havinga specialist in this area,as theres a lot of trial and error involved in determining what works.”Returning to the ROI discussion more commonly being had bycompanies around the globe,that is,the impact on the

148、business from the ESG investment,several best practices do emerge that can guide companies in effectively assessing theimpact of their ESG investments.Practice#1:Integrate ESG Metrics into Financial Decision-MakingAlign ESG and Financial Objectives:Begin by embedding ESG metrics alongside traditiona

149、l financial metrics in the investment evaluation processes.This involves including sustainability factors in capital requests and project proposals,ensuring that every initiative is assessed for both its financial return and its environmental or social impact.Collaborate with Finance Teams:Work clos

150、ely with the finance department to develop methodologies that capture the financial benefits of ESG activities,where projects allow.Use this data to build out the business case for sustainability initiatives,demonstrating how they contribute to the companys bottom line.Practice#2:Utilise Both Quanti

151、tative and Qualitative MeasurementsEmploy Standard Financial Metrics:Use traditional metrics like Internal Rate of Return(IRR),payback periods,and cost savings to quantify the financial returns of environmental projects,such as energy efficiency improvements or waste reduction initiatives.Incorporat

152、e Non-Financial Analysis:Recognise that not all ESG benefits are easily quantifiable.Factors like corporate reputation,customer loyalty,employee engagement,and risk mitigation play significant roles in long-term value creation.Customise and then utilise reputation measurement programs,engagement sur

153、veys,as well as qualitative assessments tocapture these less obviously tangible benefits.“We will invest without expecting a direct return if we consider it a key priority.This return could be below the line;for example,an investment might yield reputational advantages that generate sales,even if th

154、eyre not directly linked.”34 The Ipsos ESG Council Report 202535Practice#3:Leverage External Frameworks and StandardsAdopt Recognised Reporting Standards:Implement existing frameworks such as the Global Reporting Initiative(GRI),Sustainability Accounting Standards Board(SASB),or the Task Force onCli

155、mate-related Financial Disclosures(TCFD)tostructure ESG reporting.While ESG reporting standards continue to evolve and vary widely across markets,they do provide commonalities and improve the comparability and credibility of the data being collected,and therefore,ROI processes.Practice#4:Communicate

156、 the Business Value Internally and ExternallyEducate Internal Stakeholders:Conduct ongoing education initiatives within the business to shift theperception of ESG from a cost centre to a value generator.Highlight success stories where ESG initiatives have led to cost savings,revenue generation,or ri

157、sk reduction.Engage with External Stakeholders:Solicit feedback from customers,investors,and community members about ESG efforts.Continually build the evidence base and organisational understanding how sustainability influences purchasing decisions or investor confidence.“Were moving in the directio

158、n of measurable ROI dueto RFP questionnaires For example,one client indicated that 10%of their decision not topursue our services was based on our ESG responses.This shows that if were not careful,wecould lose business over it.”Practice#5:Embrace a Long-Term PerspectiveFocus on Long-Term Value Creat

159、ion:Acknowledge that some ESG investments may not yield immediate financial returns but are essential for long-term business resilience and competitiveness.Investing in areas like employee well-being,community development,or sustainable supply chains may have delayed but substantial payoffs.Anticipa

160、te Regulatory and Market Trends:Stayahead of evolving regulations and market expectations regarding ESG performance.Early adoption can provide first-mover advantages,such as securing access to limited resources orstrengthening of corporate reputation.“Its very much about business resilience and thel

161、ong game.Its about anticipating future needsto ensure our supply and resilience.Compliance is part of it,but theres also afirst-mover advantage.”“ESG initiatives still tend to have a low ROI figure compared to the business base,but that is not whywe quit,we will promote them even if the ROI islow no

162、w,on the premise that we will change themto create value in the future.”The currently utilised approaches to measuring the ROI of ESG investment are somewhat acombination of science and art.By integrating ESG considerations into financial decision-making,leveraging established frameworks,communicati

163、ng value,and focusing on long-term outcomes,companies can more effectively assess and enhance the returns on their ESG initiatives.Still,while there is much to be learned from the best practice that is emerging now,Council Members acknowledge there is a considerable way to go in this area and expect

164、 that as ESG practice continues to evolve,so too will approaches to measuring ROI.36 The Ipsos ESG Council Report 202537The Future of ESG Bridging the Gap Between Profit and PurposeOrganisations tend to be judged first and foremost ontheir core capability the delivery of their central value proposit

165、ion.That is,the quality of their core goodsor services,and their returns to shareholders.While perceptions of other types of poor behaviour orpoor character can certainly overwhelm perceptions of capability in the short-term,perceptions of core capability tend to be stickier and the basis of longer-

166、term reputation value.This principle has important implications when itcomes to ESG.Because,for very few companies are ESG commitments identical with their central value propositions.As Lindsay Hooper,interim CEOof the University of Cambridge Institute forSustainability Leadership,puts it in the FT:

167、“ESGhas been largely anextra layer on top oftraditional business models to manage risks and enhance reputations.But this fails to address thefundamental tension between profitability andsustainability.As long as the market rewards short-term gains over long-term resilience,businesses will harm the p

168、lanet,and markets will destroy the foundations on which they depend.”1278%of ESG Council Members agree that governments should set firmer targets to achieve Net Zero12 ESG is dead.Long live ESG,Financial Times,19 September 2024.3939The fundamental tension between intrinsic value proposition and extr

169、insic ESG commitments underlies several of the core dynamics in this area.It goes some way to explaining the say-do gap,both among the public and organisations.The public routinely states high levels of concern about ESG issues,and routinely behaves in ways that contradict this choosing products and

170、 services based upon quality of central value propositions asopposed to ESG commitments.Meanwhile,itremains tempting for companies to roll back onESG commitments in challenging times or under less progressive political regimes,to focus rather on traditional core business activities.It also results i

171、n fragile trust in business overall todrive positive ESG change.After all,if ESG is not embedded in core value proposition,then to some extent claims will always fail to ring true.This makes it difficult for organisations to communicate with authenticity and credibility both key factors inpositive c

172、haracter reputation or to tell really compelling ESG stories.Certainly regulators have a key role in the future ofESG,something that is supported by many working in this area.For example,78%of Council Members agree that governments should set firmer targets and ambitions for themselves and business

173、to achieve Net Zero.If business models and market dynamics tend to work against ESG,an external force is required to counterbalance,and the most compelling and consistent external force is seen to be regulation.“To truly make progress,we need more regulation and legislation that aligns with our know

174、ledge ofwhat needs to be done.The current environment has made it too easy to fall short,leaving us with aglass half empty.”“ESG risks becoming the big fig leaf behind which to hide the usual misdeeds Either governments decide to put limits or there will be a set of peoples movements that will ask t

175、o change things.”“The significant change for us is recognising that ESG is not an adjunct but should be central to every decision we make.”The Professionalisation ofESGReportingOne area where governments and regulatory bodies are having an impact is in reporting requirements.The EUs Corporate Sustai

176、nability Reporting Directive(CSRD)and the USs Securities and Exchange Commission(SEC)disclosure rules will expand reporting obligations for organisations.There is also a move towards greater ESG reporting standardisation,with the International Sustainability Standards Board(ISSB)drafting global repo

177、rting standards.In a sense,this is ESG maturing against its original purpose.Emerging as it did from an investment community looking for more rigorous ways toevaluate assets and risk,ESG may now become areporting system that delivers just this.“This is just a framework that was put together to compa

178、re apples to apples with companies and also to give investors and analysts an opportunity to look at things ina kind of a consistent way and in a central place.”“This new sustainability reporting legislation obliges us to plan better,to plan more,and also asks us tohave a forward-looking vision,whic

179、h was not required before.So,we have to look very far ahead,we cannot limit ourselves to today or tomorrow.Itis a planning effort that did not exist before.”Council Members see new reporting strictures as particularly applicable to environmental and governance reporting,and there is a consensus that

180、 particularly inenvironmental reporting,there is a shift towards the more specialised and scientific.Questions remain about the extent to which the S of ESG can follow a similar path,due tothe more subjective,diverse,and dynamic nature of social impacts.It is suggested that acombination of qualitati

181、ve andquantitative methods mayberequired to effectively manage and report on the socialdimensions of ESG.“Social factors often receive less emphasis,possibly because corporations find it challenging to quantify their impact against measurable targets.”“While we do great work inourcommunities,measuri

182、ng social impact is a grey area Social value tools which focus on the socioeconomic impact onlocal communities tend tobeanecdotal.”AI:Friend or Foe totheCSO?Currently,increasing reporting demands involve expanding workloads and skillsets,especially when it comes to environmental disclosures.But look

183、ing to the future,technology is expected torevolutionise ESG reporting,with AI in particular enabling more accurate,efficient and real-time data collection,analysis,and reporting.However,a majority(74%)of Council Members have not meaningfully incorporated Artificial Intelligence technologies into th

184、eir ESG strategy so far.To alleviate the reporting burden on sustainability teams,companies should prioritise investments in data collection,analysis,and reporting systems,including exploring innovative technologies like AI and blockchain.Not only would this answer acall for greater transparency fro

185、m many key stakeholder groups,from regulators to investors,to media,but it would also free uptime for Chief Sustainability Officers to deliver on priorities.AI is no silver bullet for ESG professionals,though.Some Council Members voice ethical opposition,some flag upcoming regulation asan issue,and

186、others have concerns about whether CSOs have sufficient expertise to drive its adoption.The implementation ofsuch technologies should,in theory,make life easier for sustainability leaders in the long term,but there are significant complexities to overcome.“While everyone is exploring how AI can supp

187、ort sustainability,do our sustainability leaders know enough to guide the business through this transition?”“I have a great fear,fear is the right word,which is that of the development of artificial intelligence.It will be a further element ofdivision in the world.You will have a part of the world t

188、hat will use it,and will be able to progress much faster with probably significant social damage.”40 The Ipsos ESG Council Report 202541ESG integration also helps companies engage with their stakeholders,including customers,employees,suppliers,and communities,in a more meaningful way.As evidenced by

189、 the fact that only 16%ofCouncil Members find it difficult to tell stories about sustainability that resonate with stakeholders,ESG allows companies to address stakeholder concerns proactively and build trust.Mindset Shift:ESG as theRoute to Growthof ESG Council Members find it difficult to tell sto

190、ries about sustainability that resonate with stakeholders16%“Without a doubt,ESG willbecome more and more important in business.Sowe are also developing our products from that perspective.We are focusing on the development of meat alternatives such asPlantBased Food.”While ESG reporting frameworks a

191、re vitally important,theymay not provide the strongest basis for engaging storytelling.On the other hand,narratives about major innovation or transformation in order to deliver ESG benefits or co-benefits are likely to be much more compelling.Examples of this kind of include Unilevers aim to decoupl

192、e growth from environmental impact and increase positive social impact through its Sustainable Living Plan,or Teslas sustainable innovation in electric vehicles,renewable energy solutions,and energy storage systems.Or,take rsted,which transitioned from a fossil fuel-based energy company to a global

193、leader in renewable energy.By divesting its oil and gas assets and investing heavily in wind and solar power,rsted redefined its value proposition around sustainable energy solutions,significantly reducing its carbon footprint and contributing to global decarbonisation efforts.Such cases of“ESG”alig

194、nment with core business objectives cases are authentic,credible and,frankly,exciting.They also eliminate the say-do gap and provide a basis for stronger trust among stakeholders because the ESG commitment isintegral to the purpose of the organisation.What regulation and technology dont necessarily

195、resolve isthe fundamental tension between value propositions orbusiness models and ESG commitments.There is broad agreement among Council Members that for companies todeliver ESG in truly authentic and credible ways,it needs to be aligned with business objectives and values,tobewoven into the missio

196、n and core value proposition.Formany Council Members,there is still an essential mind shift required to see ESG as a route to resilience,growth and long-term sustainability,rather than being a side concern.Integrating ESG into business strategy helps companies identify and manage risks,such as regul

197、atory changes,resource scarcity,or shifts in consumer preferences.Likewise,companies that integrate ESG into their core strategies are often better positioned to innovate and create more sustainable products and services.42 The Ipsos ESG Council Report 202543“The real challenge for the future in my

198、opinion is to have the courage to really innovate,because many of the problems we have today cannot be changed with incremental improvement,which is what we are used to,to which I associate a more measurable level of risk.”Can ESG move beyond idealistic pronouncements and translate aspirations into

199、tangible business value?Companies must demonstrate a clear link between ESG initiatives and financial performance,moving beyond compliance to view ESG as a driver of competitive advantage.This requires not only robust measurement and reporting frameworks butalso a focus on innovation and the develop

200、ment ofsustainable products and services that meet evolving market demands.Building trust with stakeholders will be paramount,requiring transparency,authenticity,and a commitment to delivering on promises.Thepath forward presents both challenges and opportunities.Success will hinge on a pragmatic,da

201、ta-driven approach,a willingness to adapt toevolving regulations and market dynamics,anda commitment to continuous improvement.Ultimately,the future of ESG depends on its ability to deliver real-world results,not just lofty ideals.44 The Ipsos ESG Council Report 202545Ipsos Corporate Reputation has

202、been a leader in reputation research for over 40 years and we work for some of the biggest corporations in the world.Our mission is to provide critical insights and advice to help our clients build resilient reputations and stronger stakeholder relationships.We deploy a unique blend oftraditional an

203、d digital research techniques delivered by dedicated reputation research specialists across the world.This support helps organisations strengthen their reputation capital the ability of a brand to command preference in the marketplace.How We Measure Reputation Performance:Measuring overall reputatio

204、n performanceand identifying the drivers thatcreate reputational value Defining the stakeholders that influencereputation and shaping engagement strategies Building communications campaigns andmeasuring impact Understanding future opportunities andrisks Measuring the impact of a crisis,andresponding

205、 to it Clarifying the actions necessary todeliveron strategic objectives Ipsos and ESG:People,Planet and ProsperityWe leverage research specialisms and cross-sector expertise to understand governments,businesses,and citizens to inform better decision making when it comes to all aspects of ESG.Ipsos

206、data indicates climate change,poverty and social inequality remain constant and significant worries that unite people across the world.The solution will lie in governments and industry pursuing economic,social and environmental sustainability in tandem what we at Ipsos refer to as People,Planet and

207、Prosperity.We give businesses,governments and public bodies the confidence they need to take the right actions for the benefit of people and the planet,to drive long-term prosperity for all.Our world-leading experts produce primary data,research,and insights to fuel a healthy public debate and creat

208、e value by providing a true understanding of society,markets,and people.We foster a culture which encourages diversity ofthought and opinion where individuals can truly belong and have the freedom to produce work that drives impact.ABOUT IPSOS CORPORATEREPUTATIONPlease get in touch if you think we c

209、an helpNear Term and Net-Zero Targets ValidatedESG Council Member ParticipantsOrganisationsAd CouncilAgeasAnglo American plcAston MartinBNP ParibasBT GroupCitrosucoColgate-PalmoliveCredicorpDiageoEniFerrexpoFondazione Milano-CortinaGloboGroupe SEBGrupo UNACEMGruppo FSICADEIntercorpInternational SOSI

210、TVJCDecauxKierKruger ProductsLOrealLegal&GeneralLenovoMarsMitchell&ButlersMitieMundysNATSNespressoNestlNIPPNOntario Lottery and Gaming CorporationOptusPepsiCoPlenitudePublic IncPunch PubsSage GroupSisalSpin MasterSuraSyscoTrenordUdemyUnileverWSH55 senior level executives across 13 global markets wer

211、e interviewed as part of this years ESGCouncil Report.Some Council members requested that their participation remain anonymous,therefore 50 contributors are named here.46 The Ipsos ESG Council Report 2025About the Ipsos ESG CouncilEstablished in 2023,the Ipsos ESG Council brings together senior leve

212、l executives with responsibility for sustainability and the development of ESG best practice from some of the most respected corporations in the world.The Ipsos ESG Councils mission is to increase the understanding ofthe key issues in the field of ESG and sustainability management within the corpora

213、te environment and provide a forum where senior executives can cross-fertilise thinking and ideas to tackle the strategic issues and challenges that they face.Methodological Note55 in-depth interviews were carried out with ESG Council Members between Julyand October 2024,either in person,by telephon

214、e or video call.Data may nottotal 100%due to rounding.The Editorial TeamEditorEd WhiteheadAuthorsHenry Archer Sally BraidwoodJason McGrathTrent RossESG Council Project ManagementTeamDanielle FieldThomas GilbertCreative Studio Sean BeckMatt BurchellJonny CrabtreeRyan Graham Hanna SarekannoFurther Information Milorad AjderGlobal Service Line LeaderCorporate Reputation Milorad.A Trent Ross Chief Research Officer CorporateReputationTrent.RSue Phillips ESG Global LeadSue.P Printed on environmentally friendly FSC paper.Please recycle