kpmg -2024年可持续发展报告调查 Survey of Sustainability Reporting 2024 The move to mandatory reporting

SurveyofSustainabIntroductionMethodologyS2IntroductionMethodologyS2moreintelligencereportsbegintocomeintoeffecteffectandsomejur2|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyS2IntroductionMethodologyS2deepenourwellofknowledge3|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyS2IntroductionMethodologyS2IntroductionMethodologyIntegratedreportingMateriality45SustainableDevelopmentGoals614|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.Mandatorysustainabilityreportingisnearlyoverseveralyearsbut2024’sKPMGofSustainabilityReportingsuggeststhatmanycompaniesareadoptingitsmeasuresbeforetheyarerequiredtodoso,suchasbyconductingdoublematerialityassessmentsandaligningvoluntaryreportingwithitsdisclosurerequirements.Ourresearchshowsthatsustainabilityreportingalloftheworld’slargest250compancountry,territoryorjurisdiction.Thelasttwotheproportionofcompaniespublishingcarbonreductiontargets.Theproportionofcompaniesmeetingmandatorysustainabilityreportingrequirements,ourresearchshoothersarecommencingorexcellentreasonstodforregulatorycomplianceortoofferbetterinformationtoinvestors,customers,employees,firmsarereadytosupportanactivitythathasthepotentialforsignificantenvironmental,societalandeconomicbenefits.DrDrJan-HendrikGnändiger5|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyS2IntroductionMethodologyS26|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyS2IntroductionMethodologyS27|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyS2IntroductionMethodologyS21Reportingonsustainability1andsettingcarbontargetshas22ofthemovetomandatoryreportingonsustainabilityundertopublishtheirfirstc3Doublemateriality,required3ofthelargestcompanies.societyandtheenvironmethemostcompleteformofmaterialityassessment8|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyS2IntroductionMethodologyS24Despitemovestoward4mandatoryreporting,voluntaryguidelinesandstandardsremainwidely-used.5biodiversity56recommendations69|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyS2IntroductionMethodologyS210|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyKPMGprofessionalsrepresenting58memberfirms,witheachreviewingannualfinancial,integratedandESG/sustainabilityreportingtheircountries,territoriesandjurisdictions.Withdatafrom5,800companies,thisyear’sitjointlythemostcomprehensiveintheseries,questionnaire.Theresponsterritoryandjurisdictionhavebeencombinedtheresults.Thisreportalsodrawsonthesubjectmatterspecialistsworldwidethroughinterviewsandotherinput.companydidnotreportduringthisperiodwecompany,weleverageonecasethegroupsustainabilityresubmitteddirectlybycompaniestoKPMGfirms.11|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodology58countries,territoriesandjuri5,800companiesintotalfamily-owned.Thelargest250companiesintheworldNewandchangedquestionsNewquestions12|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyCountries,territoriesandjurisdictionsNumberofcountries,13|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyAutomotiveMiningtelecommunicationsUtilities●Numberofcompanies●Percentageoft14|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodology Switzerland Other*(n=12)15|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyAutomotiveMiningtelecommunicationsUtilities●Numberofcompanies●Percentageoft16|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyIianusisAssuranceMaterialityCarbrctionBiodiversityDevltloalsTId17|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyIianusisAssuranceMaterialityCarbrctionBiodiversityDevltloalsTIdreportingonESGandsustainabilitymorethanadecadeofconsistentgrowth,withjust18|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyIianusisAssuranceMaterialityCarbrctionBiodiversityDevltloalsTId96%96%79%79%81%NorthAmerica97%97%89%92%82%81%82%69%69%67%61%70%48%57%31%53%74%96%Argentina67%81%44%57%NewZealand80%92%74%86%SwedenSweden19|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyIianusisAssuranceMaterialityCarbrctionBiodiversityDevltloalsTIdNationalratesofsustainabilityreporting2024个个个个个个个个个个个Malta个个个个个个个个个个个个Vietnam20|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.MethodologyIianusisAssuranceMaterialityCarbrctionBiodiversityDevltloalsTIdnecessarystructures,procetofacilitatesustainabilityreporting.In2022,thesignificantopportunityforotherstojoinin.KwameSarpongBarnieh21|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyIianusisAssuranceMaterialityCarbrctionBiodiversityDevltloalsTId50,000companieswhichareeitherThisincludesthousaheadquarteredoutsidetheEUwhich 3,000+Switzerland200+Source:TheCSRDRoadmap:Scopingstrategiesandassurancereadinesswebcast22|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyIianusisAssuranceMaterialityCarbrctionBiodiversityDevltloalsTIdUnderthedirective,companiesreportingalsoapplytheprincipleof‘doublemateriality’wherereportingconsiderstheimpactsonincludingpollution,water,biodiversisocialimpactsonworkersdirectlyemployedandbysuppliersaswethroughbusinessconduct.published.Thefirstgroup,mainlycofollowCSRDforreportsthatcoveryeaendingfrom31December202thefirstwillbepublishedinearly202andallbutthesmallestlistedcompanieswistartsuchreportingin2027,althoughwithanoptiontodelayfortwoyears.Companies2029topublishtheirfirstcompliantreports,thebloc.Despitethisstaggeredintroduction23|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyIianusisAssuranceMaterialityCarbrctionBiodiversityDevltloalsTIdEUtaxonomyTheywillreportonovertime.324|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyIianusisAssuranceMaterialityCarbrctionBiodiversityDevltloalsTId25|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyIianusisAssuranceMaterialityCarbrctionBiodiversityDevltloalsTId2626|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyreportinganusisAssuranceMaterialityCarbrctionBiodiversityDevltloalsTId27|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyreportinganusisAssuranceMaterialityCarbrctionBiodiversityDevltloalsTIdwhichtogethermakeupthree-fifthsoftheG250.TheproportionofN100companiesincludingupjusttwopercentagepointsto62percentin2024.However,therearesignificantdifferencesbetweenregionsandbiggeronesbetweencountries,territoriesandjurisdictions.IntheAsiaincludesustainabilityinannualreportscomparedwith50percentintheMiddleEastandAfrica.AllthecompaniessurveyedinJapanandThailandalongwith97percentofthoseinMalaysia,Taiwanandintheirannualreports.50%50%25%0%76percentofthosesamplewith55percentofChinesecompaniescomparedwith19percenttwoyearsago.Othersrecording28|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyreportinganusisAssuranceMaterialityCarbrctionBiodiversityDevltloalsTId2022)2022)2022)2022)2022)2022)2022)Vietnam2022)2022202220222022202229|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.territoriesorjurisdianusisAssuranceMaterialityCarbrctionBiodiversityDevltloalsTIdTantichattanonNatthaphong30|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyreportinganusisAssuranceMaterialityCarbrctionBiodiversityDevltloalsTId31|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyreportingreportingMaterialitytargets32|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyreportingreportingMaterialitytargetsregions,withusagerangingfrom64percentintheMiddleEastandAfricato75percentinAsiaPacific.Companiesinsomecountries,territoriesandjurisdictionsmakemuchlessuseofit,lessuseofotherguidelinesandstandards.Otherspreferalternatives,withjust27percentusingstockexchangestandards,whileinmostpopularinTaiwan,whereallcompaniesstandards,alongwith97percentofcompaniesinSingaporeand94perce33|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodologyreportingreportingMaterialitytargetsMaterialityOtherframeworksexchangeguidelinesinG250andN100s80%70%60%50%40%30%20%0%2017202020222024*SASBhasbeenincludedsince2022only.Base:239G250and4,581N100companiesthatrepo34|Themovetomandatoryreporting©2024CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.IntroductionMethodology