描繪綠色成功之路：CEO ESG 框架指南

上個月，世界各國領導人和永續發展專家齊聚阿塞拜疆，參加聯合國氣候變遷綱要公約締約方會議第 29 屆會議（COP29）。領導人齊聚一堂，討論環境、社會和治理 (ESG) 解決方案和政策，旨在解決影響全球政府和企業的最緊迫的環境問題。在整個大會期間，製造業一直是人們關注的焦點。

As one of the world’s leading polluters, manufacturers have a huge responsibility right now to reduce emissions, and they must do so quickly. There is increasing pressure, as witnessed at COP29, for companies to follow the party’s guidance and actively embrace green frameworks as they strive to achieve net zero, future-proof their businesses, and pave the way for the next generation of leaders.

根據麥肯錫公司的研究，採用綠色框架具有巨大的優勢。擁抱ESG模式的CEO不僅能保持競爭力，還能吸引更多投資。約 85% 的受訪投資者表示，企業的 ESG 健康狀況是其投資決策的關鍵因素。甚至世界經濟論壇也表示，擁有健康 ESG 框架的公司可以更好地抵禦市場不確定性，並實現更具彈性的財務表現。

Without a solid and robust ESG framework in place, though, manufacturing leaders will flounder to meet the modern demands of business. While embracing ESG frameworks was once optional, they aren’t now. CEOs are witnessing the devastating effects of subpar ESG reporting, which often stems from a lack of clear direction – direction that ESG frameworks can provide. With over 一半的投資者 對於希望在今年增加 ESG 投資的企業來說，現在是採取行動的時候了，否則 CEO 們將面臨風險，他們的企業不僅無法實現 ESG 目標，還會失去股東信心，甚至失去客戶和收入。然而，許多執行長不知道該使用哪個框架，甚至不知道從哪裡開始。

了解綠色框架及其在製造業中的作用

最終，綠色框架提供數據支援的情報和見解，以支援 CEO 設計實現淨零排放的 ESG 策略。它們為領導者提供了指導基礎，以便開始做出支持 ESG 目標的改變。在新的法規、客戶期望和製造業當前挑戰的風暴中，綠色框架充當著指路明燈，這些都使得永續發展實踐難以實施。

例如， 消費者永續性產業準備指數（COSIRI） is a framework and assessment tool that allows manufacturers to compile and compare results across their factories to help them spot high and low-performing dimensions. COSIRI and other types of ESG blueprints show CEOs where to adopt eco-friendly practices, offering them a fresh start and the confidence that they have a correct ESG foundation that can help reduce their eco footprint.

您的 ESG 故事是什麼？

In an era where ESG competence is a must-have, green frameworks can be used as a sustainability compass for CEOs navigating ESG complexities. Bogged down with stringent regulations, such as the U.S.’s California Climate Reporting Bill, the EU’s Corporate Sustainability Reporting Directive, and Australia’s National Greenhouse and Energy Reporting Scheme, leaders must strive for compliance while also looking after the general health and day-to-day operations of their business.

Achieving sustainability maturity is critical for manufacturers, and ESG frameworks can act as interactive scorecards tracking their progress. This vital information enables future planning and strengthens a business’s ESG position and the story it presents to investors and the world. According to McKinsey and Co., despite 95 per cent of S&P 500 companies publishing a sustainability report, only a small number of businesses integrate ESG into their equity stories, affecting their brand and attractiveness to investors. CEOs armed with ESG data and analytics have a clear path toward sustainability maturity; the sky is the limit, and new advantages are unlocked.

2025年必須採用ESG框架的五大理由

1. 提高你的底線

The Harvard Business Review lists several ways ESG practices can cut costs, including renewable energy, which, in the long term, can save money and result in significant tax benefits. An ESG-focused company with a strong ESG story can also attract investors, a win-win for investors and CEOs alike.

2. 保護你的品牌聲譽

投資者和消費者（尤其是 Z 世代和千禧世代）越來越多地根據真實性和「綠色資格」做出購買決策。這為 CEO 提供了一個機會，利用 ESG 框架來保護公司的聲譽，同時滿足日益增長的客戶期望。然而，重要的是要避免 漂綠 不惜一切代價！否則，您的品牌可能會遭受強烈反對並受到損害。

3. 推動更深層的創新

我們已經廣泛地寫過關於如何擁抱 ESG 實踐與數位轉型目標一致，為企業帶來了許多好處，例如能夠有效實施先進的技術解決方案。 ESG 框架可透過突顯改進領域來增強創新，使企業能夠部署滿足其需求的尖端解決方案。

4. 提升營運效率

智慧製造可以顯著提高營運效率，使企業能夠簡化流程並提高生產力。根據麥肯錫公司報告，生產力的提高與員工對公司優先考慮 ESG 實踐的滿意度直接相關。此外，供應鏈透明度的提高可以帶來更好的整體績效。

5. 進入新市場

實施強大的綠色框架的製造商可以開拓新市場並吸引新客戶，從而創造新的收入來源。據普華永道 (PwC) 稱，預計到 2026 年，全球資產管理公司將把 ESG 相關資產從 2021 年的 $18.4 兆美元增至 $33.9 兆美元，這凸顯了 ESG 在商業中的力量以及對更綠色市場日益增長的需求。

利用 ESG 框架打造更綠色的未來

總而言之，公司通常難以衡量 ESG 措施的影響，尤其是涉及 範圍 1、2 和 3 emissions. It’s certainly challenging, but ESG progress can be accomplished with the right green frameworks in place that will unlock deeper insights that manufacturers need, spotlighting ESG strengths and weaknesses to advance their net-zero efforts.

透過 ESG 框架全面了解整個組織的 ESG 進展，CEO 可以充滿信心地為今天、明天和未來五年做出正確的永續選擇。 INCIT 的 COSIRI 框架就是這樣一個例子，它採用通用設計，可滿足各種規模的製造商的需求，並且在 ESG 評估方面處於全球領先地位。我們認識到製造業格局正在迅速發展，採用永續的做法不再是可有可無的；這是必不可少的。 聯絡我們 今天來詳細了解這個強大的工具和我們的使命。

Frequently Asked Questions About ESG Frameworks for CEOs