【邓白氏】2024年ESG数据及技术实践指南_20页_2mb

ESG Data Summary

Core Content

ESG (Environmental, Social, and Governance) data has become a critical tool for organizations to measure and manage nonfinancial risks across their value chains. It provides a framework to evaluate the impact of companies on the environment, society, and governance structures, and is increasingly used to support decision-making, risk management, and supply chain resilience. ESG data is now being leveraged by both public and private entities to align with global sustainability trends and regulatory demands.

Main Drivers of ESG Relevance

1. Intangible Assets: Modern business values are increasingly tied to intangible assets like brand equity and intellectual property, which are more vulnerable to nonfinancial risks.
2. Climate Change: The physical realities of climate change and the pressures on natural resources have made environmental considerations a major concern.
3. Social Norms: Evolving expectations for corporate responsibility and transparency have increased the importance of social and governance factors.

ESG Dimensions and Topics

Key Use Cases of ESG Data

• Supplier Risk Assessment: ESG data helps identify potential risks in the supply chain, especially in areas like environmental compliance, labor practices, and social engagement.
• Competitive Advantage: Companies can use ESG rankings to build more resilient and transparent supply chains, which can help them gain a competitive edge.
• Reputation Management: ESG data supports companies in showcasing their commitment to sustainability, which is essential for maintaining stakeholder trust.

ESG and Regulatory Trends

• The U.S. SEC and the EU CSDDD are pushing for more comprehensive ESG disclosure and due diligence requirements.
• ESG data is becoming a regulatory necessity, especially in heavily regulated industries.
• Companies are increasingly requiring ESG disclosure as part of supplier onboarding and sourcing processes.

ESG in Practice: A Financial Services Case Study

• A financial services company with 1,251 suppliers has an overall ESG ranking of 2.13, which is better than the industry average of 2.40.
• 48 suppliers have poor or very poor environmental performance, primarily due to issues in energy management, materials sourcing, and compliance.
• 36 suppliers have poor or very poor social performance, often related to payment history, product quality, and data privacy.
• Few suppliers have governance concerns, mainly around business resiliency and compliance.

Steps to Create an ESG Strategy

1. Identify Relevant ESG Criteria: Determine which ESG factors are most important for your industry and business goals.
2. Select Standards and Metrics: Choose ESG metrics that align with your supplier portfolio and industry standards.
3. Collect ESG Data: Use internal data, external providers, or a combination to gather ESG data.
4. Engage Suppliers: Collaborate with suppliers to improve their ESG performance and align with your standards.
5. Report Progress: Develop a transparent ESG reporting strategy to communicate achievements to stakeholders.
6. Stay Informed on Regulations: Keep up-to-date with ESG-related laws and ensure compliance.
7. Leverage ESG Data Partners: Use the expertise of ESG data providers to navigate the evolving ESG landscape.

ESG and Digital Transformation

• The availability of more accessible technologies, including AI and machine learning, has improved the collection and analysis of ESG data.
• Automated data collection methods, such as natural language processing, enhance the consistency and reliability of ESG rankings.
• ESG data is becoming more trusted and widely used in decision-making, risk assessment, and performance evaluation.

Conclusion

ESG data is now a foundational element in managing supply chain risks and ensuring long-term business sustainability. Its integration into procurement and supply management processes is becoming essential, as companies seek to align with global standards and stakeholder expectations. The future of ESG is not a passing trend but a necessary component of corporate strategy, especially as regulatory and market pressures continue to grow.