可持续商业的未来之路

January 2025for SustainableBusiness Executive Summary3TREND 1:Responding to climate change10TREND 2:Valuing human capital17TREND 3:Integrating ESG23TREND 4:Safeguarding natural systems29TREND 5:Streamlining sustainability disclosure36TREND 6:Building sustainable and resilientsupply chains42TREND 7:Enabling sustainable production andconsumption49TREND 8:Applying technology to sustainability55TREND 9:Respecting fundamental rights61TREND 10:Navigating the evolving political landscape67Endnotes74About and Acknowledgements89 Geopolitical disruptions, a volatile policy environment,increasing climate change impacts, and trade disputesare some of the key challenges that global companies willnavigate in the year ahead. Businesses will also grapplewith needing to adjust to rapidly changing complianceand disclosure expectations. Executive Summary Twenty-twenty-five promises tobe a challenging year. Althoughmany companies and investorsstill firmly believe sustainabilityis a key commercial driver, theyface an increasingly complexenvironment, from trade disputesthat may transform supply chainsto policy uncertainties that increaseunpredictability. Despite challenges,we believe most companies andinvestors will stay the course onsustainability in the year ahead. President Donald Trump’s second term is likely toreshape many environmental regulations, and companieswill follow closely the evolving developments in Europe,as the European Union comes under increasing pressureto lift the regulatory burden on companies to increasecompetitiveness.Despite a complex operating environment, companies will continue investing in the energy transition andsustainability, from decarbonization of supply chainsand sustainable product development to communityengagement, because they know it builds resilience. running projects, and preparingdisclosures, many companies now seesustainability as an integral part ofdoing business.Companies are also ready to embed sustainability deeper as companies turn to the technology to supercharge theirsustainability initiatives. As part of this new phase, companies have startedto assess sustainability risks, dependencies, andopportunities in a more structured way throughtransition planning, particularly for climate, nature,and human rights. This helps them prioritize actionswith the highest potential to create value and minimizerisks. Companies understand that they are pursuingthese actions because it makes business sense, not justsustainability sense. Companies will think carefully abouthow to effectively communicate, butfor many, their sustainability workwill continue at a steady pace. The2025 Annual Trends Report covers keyaccelerators and corporate responsesacross ten trends. Based on extensiveresearch and interviews with subjectmatter experts, we point out andinterconnect the critical developmentsfor each trend and recommend high-level actions for companies to considerin response. TREND 1 TREND 2 Valuing human capital:Diversity initiatives in the spotlight Responding to climate change:Working to stay on track for 1.5oC In 2025, human capital management will remain influential at companies, many of whomwill tie executive compensation to human capital metrics. However, public mentions maydecrease. Emissions records continue to be set, bringing new urgency for action as countries revisetheir climate pledges in preparation for COP30. Still, surging renewable energy investmentand corporate climate transition planning are poised to accelerate decarbonization. Action recommendations→Link executive compensation to →Use double materiality and scenario •Diversity initiatives continue to face •Emission records put global warming human capital metrics connected tobroader business objectives.→Maintain a culture of open dialogue byproviding training and emphasizingnorms for respectful discussions.headwinds, particularly in the U.S.•After steady gains, women workplaceadvancement is slowing•Employee loneliness and motivationissues cause concern•Companies that manage human capitalissues well are likely to see benefits•Organized labor continues to make itspresence felt globallyThe corporate response on a 3.1°C trajectory•However, renewable energyinvestments are surging•COP29 clinched deal on transitionfinance•Still, many country climate pledgesfall short of net zero•Carbon markets have work to doThe corporate response •Companies increasingly tieanalysis to map high-risk and high-opportunity energy transition areas.→Develop and embed a forward-looking and financially quantifiedtransition plan to allocate capital fordecarbonization.→Explore including avoided emissions inyour organization’s carbon accounting.→Double down on energy efficiencyinnovations to offset the rising powerdemands of emerging technologies. •Companies embrace climate transitionplans to implement decarbonization compensation to human capital •Avoided emissions are entering thecorporate GHG accounting lexicon•Surging power demand ta