可持续发展的商业价值：轨迹与策略

BUSINESS VALUE OF SUSTAINABILITYTRAJECTORY AND STRATEGIES PREFACE Sustainability has been a facet of business,public policy, and civil society since 1987 when Our Common Futurewas published. Over thelast four decades, the expectations for therole of business in sustainability have evolvedbecause of shifting economic, political, social, This report, developed by BSR and GlobeScan,with input from several companies, considersthe changing dimensions of the businessvalue of sustainability. It provides practicalstrategies to help sustainable business leadersand teams achieve and communicate thevalue of sustainability inside and outside their BSR and GlobeScan are global organizationsdedicated to furthering sustainable business.BSR is a sustainable business network thatprovides global insights, strategic advisoryservices, and collaborations. GlobeScan isan evidence-based insights and advisoryfirm specializing in trust, sustainability, TABLE OF CONTENTS Purpose and Methodology Section One – Context and the Value Drivers of Sustainable Business Section Two – Demonstrating Business Value: Five Key Strategies for Integration Closing and the Toolkits for Engaging Business Functions Appendices I – Demonstrating Business Value: Five Key Strategies – Detailed GuidanceII – Literature Review: Proof Points on the Six Value Drivers of Sustainable Business EXECUTIVE SUMMARY 4.Business value encompasses a diverserange of time scales, proof points,and strategic benefits.Sustainablebusiness leaders and teams are oftencalled upon to quantify the value of theirefforts. In reality, not all forms of valuecan or should be reduced to numbers.Many of the most meaningful benefits are 1.The core principles of the businessvalue of sustainability remain robust, Increasing operational efficiency,enhancing supply chain resilience andrisk mitigation, improving employeeattraction and retention, aligning withstakeholder expectations and social licenseto operate, and discovering innovationopportunities are all among the businessbenefits of sustainability that have been qualitative, such as stronger stakeholdertrust, greater employee engagement, orenhanced brand reputation. Many benefitsaccrue over time and are instrumental 2.That said, the external regulatory,geopolitical, and market contextsare shifting rapidly, requiring newapproaches to articulating anddemonstrating sustainable business 5.Call to action: Be boldly confidentin asserting business value.We arein a moment when commitments tosustainability are facing more questions;a battle for mindshare and, in some cases,outright attacks, many of which havenothing to do with the business case but 3.Strong relationships and strategicintegration are the keys to unlockingbusiness value.Achieving this dependson the deliberate work of buildingconstructive relationships with “core” PURPOSE AND METHODOLOGY THE CONTEXT THE PROPOSITION In the last few years, sustainability objectivesand activities have faced increasing questionsand challenges inside companies. In the faceof shifting economic, political, social, and BSR and GlobeScan engaged 17 companies ina shared research program to explore theshifting dimensions of how sustainability •Section 1outlines the current context,examines the six fundamental value driversof a sustainable business, and reasserts the THE NEED Questions about the value of sustainablebusiness that had seemed to be settled arefacing renewed attention and skepticism, andsustainable business leaders are facingsharpened demand from colleagues in otherfunctions to articulate the business value ofsustainability in demonstrable, quantifiable, •Section 2provides a framework fordemonstrating the business valueproposition at a general level. It presentsfive strategies to foster the cross-functional As acompanion to this document,Toolkits for Engaging Business Functionshave been developed to help prepare forengagements with five critical functionsthat are directly connected to valuecreation: Finance, Procurement, Marketing, THE EXPECTATION Sustainable business leaders and teams areseeking practical tools to collaborate with theirfunctional counterparts to achieve anddemonstrate greater commercial and societalvalue. This collaboration includes identifyingcritical sustainability risks and opportunities •In theAppendix, we share the results of acomprehensive literature review of thebusiness value of sustainability, providing abibliography with a set of recommendedreadings for those who may wish to gofurther. In addition, we have collated a RESEARCH METHODOLOGY BSR and GlobeScan followed a five-step methodology, ensuring a structured and comprehensiveapproach, from initial research and dialogue to finalization of a deliverable aimed at helping SECTION ONE CONTEXT AND THE VALUE DRIVERS Evolution of the Sustainable Business Agenda From ethical imperative to strategic advantage,sustainability has been expressed in the Business sustainability today would beunre