2024年的保险和可持续发展机会

in quality, designed to drive real world outcomes andshifts in portfolio alignment. Leadership will increasinglybe understood in terms of action and delivery, with atighter narrative thread between commercial and ESGambitions. One area in particular where we expect to seemore activity is targets for underwriting — the first ofwhich appeared in 2023 — and an increased recognitionof the impact from managing claims supply chains with asustainability lens.4Supporting individuals’emissions reductionsBecause home, motor and travel lines cover the lion’sshare of a typical household’s carbon footprint, personallines insurers are uniquely positioned to help consumersreduce their emissions. In doing so, insurers standto benefit from increased customer satisfaction andloyalty — our research has shown how people valuecompanies’ support for their personal low-carbonambitions more than corporate commitments forexample. To do this profitably, insurers will need to workwith other actors to build new ecosystems — for homeretrofits, low-carbon mobility or sustainable repairs.We also anticipate the emergence of new industrystandards, or even regulation, to level the playing fieldfor green reinstatement.Insurers stand to benefit fromincreased customer satisfaction andloyalty, our research has shown howpeople value companies’ support fortheir personal low-carbonambitions 2Climate transition plans 2.0While many companies have now published their firstclimate transition plans, several “early adopters” arenow in the process of preparing their second plan.It is clear that expectations have risen significantly.While version 1 was typically a “plan for a (transition)plan,” version 2 needs to show in far more detailthe levers companies will pull, how these impact ontheir emissions pathways, and ideally set out furthertargets. Working against this is how best to address thelegitimate concerns, especially for listed companies,around making forward-looking statements that mayimply growth and profitability pathways. As a result, weare seeing as much focus on positioning the messagingas in the underlying analysis, as well as increasing useof boilerplate disclaimers and far greater involvementof legal teams and law firms. The danger of course isthat we end up with a document so denuded of contentas to be no value to any user group, an expensiveexercise in saying as little as possible.3Refreshing targets andcommitmentsMany companies, most notably those signed up to thenet zero alliances, set interim targets for 2025 that needto be delivered by the end of 2024. With that deadlinenow quickly approaching, and in some cases with thetarget having already being met, many companies arerevisiting their commitments. Now, with the learningsof the previous target-setting process and experiencewith delivering against them, we anticipate greaterclarity and specificity in the next round of targets. Atthe same time, insurers are increasingly questioningthe value of net zero emissions targets as an end inthemselves, particularly given the lack of direct controlover much of an insurer’s scope 3 emissions. Rather,leading insurers are looking to position these targetsas part of a suite of ambitions and aspirations thatfocus on tangible outcomes where they can have themost impact. Overall, we expect this to translate intotargets that are potentially fewer in quantity but higherOliver Wyman – A business of Marsh McLennan 5Sustainability disclosure isbecoming mandatoryThe direction of travel is clear: audited climate andsustainability disclosures are becoming mandatory in agrowing number of jurisdictions. At the forefront of thistrend is the European Union’s Corporate SustainabilityReporting Directive (CSRD) for which the first disclosuresare due in 2025. Consequently, CSRD readiness willcontinue to accelerate through 2024. Getting theinitial double materiality assessment right is provingto be a critical first step, but, given the need for broadstakeholder engagement and extensive disclosure, canalso be an effective launch pad for a wider discussionon how sustainability considerations should feed intostrategy and risk management. We expect to see moreinsurers refresh their sustainability strategies in light ofthe results, as new ESG impacts, risks and opportunitiescome into focus. And because the double materialityassessment determines the scope of future disclosures,it has important long-run implications for reporting costsand risks. We will be watching to see how insurers beginto lay the groundwork for their first disclosures withdescriptions of their CSRD work in their 2023 reports tobe published in 2024.Climate adaptation and resiliencepresents a $71 billion annualrevenue opportunity for theinsurance industryOliver Wyman – A business of Marsh McLennan 6Scaling climate adaptation andresilienceClimate adaptation and resilience presents a commercialopportunity for the insurance industry. Arguably, noother industry has such an important role to play inhelping