可持续发展之旅：家族企业成为引路人

www.spgcfb.orgkpmg.com/privateenterprise A road well-traveledApril 2023How family businesses are guiding the sustainability journeyA road well-traveled — How family businesses are guiding the sustainability journey | 1 Table of contents01Foreword09Why follow the family business route to sustainability?10Putting sustainability on the strategic fast track11Acknowledgments and contacts08Lessons from the road02Executive Summary03Why the sustainability journey is a once-in-a-lifetime opportunity 04Connecting the past, present and future 05Navigating a long and winding road 07Eight keys for unlocking the sustainability of your business06Going down the road In 1993, John Elkington coined the term ‘triple bottom line’. He described it as a system change, and one that would lead to the transformation of capitalism. It encouraged companies to stop concentrating solely on their profits and to include goals in their business strategies for improving the lives of people and the health of the planet. At the time, the notion of ‘creating shared value’ was a radical new way for companies to think about their business objectives and performance. It also marked the beginning of the decline of shareholder capitalism and the rise of stakeholder capitalism. The expectation was that companies would serve society as a whole — not only their owners and shareholders. Fast forward 30 years. Stakeholder capitalism has gone mainstream with the rise of the sustainability agenda. It is top-of-mind across the business world in every sector. The principles of shared value are at its core, but there is one important difference that’s rising quickly in today’s environment — and that’s the need for urgent action.The pandemic made sustainability even more relevant. It increased the need for business families to protect their businesses by examining the efficiency of their operating practices and by building deeper and stronger relationships with their communities and their employees. In many ways, sustainability is becoming a basis for a license to operate. Organizations of every type are being challenged on the role they play and the impact they’re having on the world around them. Many governments are pushing companies to proceed with haste, offering incentives to encourage actions that are climate-smart and contribute to long-term social equity and economic sustainability. Customers are also demanding it, and they’re ready to follow (and be loyal to) companies that are able to demonstrate the positive impact that their businesses are having on people and the planet. But no one can solve the world’s biggest environmental and societal issues alone. It requires innovative thinking, bold ideas and unique experiences from businesses and industries of every type and size. Fortunately, for many family businesses, the road to sustainability is already one that is well-traveled. The fundamentals of shared value are familiar territory, and they’re woven throughout the family capitalism business model. While they may be taking a variety of routes and reaching new milestones at different stages of their journeys, the progress they have made so far should be instructive and an inspiration for organizations of every type.This is why we believe that there is a once-in-a-lifetime opportunity for family businesses to take a leadership role in guiding others on their sustainability journeys. Going down the roadForewordNavigating a long and winding road Eight keys for unlocking the sustainability of your businessExecutive Summary Lessons from the road Why follow the family business route to sustainability? Connecting the past, present and future Putting sustainability on the strategic fast trackAcknowledgments and contactsWhy the sustainability journey is a once-in-a-lifetime opportunity ForewordForewordFor many companies, their sustainability actions are already beginning to have an impact on their businesses. Those that have B Corp or other types of certification for their social and environmental progress are witnessing greater access to capital and better employee recruitment and retention. A road well-traveled — How family businesses are guiding the sustainability journey | 3 Following a proven pathTo explore the various routes to sustainability that family businesses are taking, KPMG Private Enterprise and the STEP Project Global Consortium conducted personal interviews and led group discussions with family business leaders across the world. Their stories are insightful and practical and are supported by a detailed analysis of the sustainability performance data from our previous global survey of 2,439 family business leaders. We recognize that the road to sustainability is rarely a straight line. There are often twists and turns, small detours — even the occasional U-turns — along the way. This may be a long and winding road, but we believe the unique characteristics and experiences of family businesses offer an invaluable and practical guide