2024年财务办公室展望:环境影响报告-英_市场营销策划_重点报告202301202_doc.docx
(ybVISUALLEASE2024OfficeofFinanceOutlook:EnvironmentalImpactReportingExaminingtheGrowingSignificanceofLeaseControlsasComplianceStandardsEvolveTableofContents2023EnvironmentalImpactReportingAnalysis5CommonEnvironmentalImpactReportingChallenges&HowtoOvercomeThem7Conclusion:SelectingtheRightFintechPlatformtoSupportEnvironmentalImpactRePOrtingNsedsin20241ExecutiveSummaryThroughout2023zinterestinEnvironmental,SocialandGovernance(ESG)reportingandgoalsettingsurged,transcendingindustryboundariesandreshapingcorporatelandscapesasorganizationsincreasinglyprioritizedsustainabilityandresponsiblebusinesspractices.Multiplefactorsaredrivingthistransformationinglobalenterprisebusinesses:ESG programs to prepare for emergregulatory requirements mounts,companies are concerned about backlash spreading among employees, investors, business partners, consumers and the media over the next two years.Profitabilityfound that 53% of revenues of the 500 largest US companies and 49% of revenues of the lz200 largest global companies come from business activities that are tied to sustainable development goals.te pressure to establish and exRelationste reported that ESG-mandated assets uld make up half of all professionally managed investments by 2025.RetentionAccording to Mars anz organizations with the highest employee satisfaction had ESG scores 14% higher than the global average, likely due to their strong environmental performance.Thankfully,variousregulatorybodiesarecommittedtointroducingstandardizationtothereportingprcess.InJune2023ztheInternationalSustamabilityStandardsBoard(ISSBintroducedthefirst-everglobalsustainabilitydisclosurestandards.Justafewmonthslater,CaliforniaGovernorNewsomsignedCaliforniaClimateAccountabilityPackage,comprisedoftwobills,SenateBill253(SB253)andSenateBill261(SB261),whichmandatebothpublicandprivatecompaniesoperatinginCaliforniatodisclosetheirgreenhousegas(GHG)emissionsaswellasclimate-relatedfinancialrisk.VALLFAS=Withsomuchinflux,thereisconfusionaroundwhatwillberequiredofdifferententities.37%WhileESGreportingisprovingtobeextremelynuancedzthereisonecommonalityacrossallexistingandforthcomingregulations:impactedbusinessesshouldquicklygatherandanalyzeallrelateddataastheanticipatedwindowforcomplianceisshort.AsifmpliancewerentreasonenoughfororganizationstoprioritizetheirESGreportingefforts,thereisanopportunityfortheseentitiestousetheirexistingdatatoestablishiticalbenchmarks.Inthisreport,industryexpertsfromVisualLease(VL)andotherorganizationssuchasBioRadrPennStateHealth,Indeed,MISTRASandCompasswillshare:AnticipatedchallengesassociatedwithenvironmentalreportingandstrategiestomitigatethemTheadvantagesstrongleasemanagementpracticescanhavewithrespecttoenvironmentalimpactreporting65c¼>oforganizationswithmorethanlz000employeesW川bereportingundertheSECrequirements91FRSISSBheseorganizationsbelievetheSECrequirementswillmirrortheISSBguidelinesWhile28%believetheSECrequirementswillbedifferentthantheISSBguidelinesin2024andbeyondHowfinanceleadersplayapivotalroleinguidingorganizationsthroughthistransformativeperiod2023EnvironmentalImpactReportingAnalysisWorldwide,buildingsareresponsiblefor37%ofglobalcarbonemissionsand34%ofenergydemand,accordingtotheGlobalStatusReportforBuildingsandConstruction(BuiIings-GSR).Giventheinfluencemmerdalleaseshaveonanorganization'soverallenvironmentalftprintzmanyarerecognizingtheimportanceofnegotiatingtermsthatalignwiththeirESGgoals.88%ofsurveyedsenioraccountingandfinanceexecutivesreportthatenvironmentalandsustainabilityfactorsareahighprioritywhenenteringintonewleaseagreements,includingrealestate,fleet,equipment,land,etc.intothecurrentenvironmentaIimPaCtOftheirOWnedandIe目?dButwitareincreasingthenumberofenergy-efficientvehiclesintheirfleets.areswitchingtorenewableenergysources.goals.areincreasingthenumberofLEED-certifiedbuildingsintheirleaseportfolios.Iarebuyingcarbonoffsets-thislowerinterestmaybeCU°/duetorecentnegativecoveragecompanieshaveA。Qreceivedthatpointtoapotentiallinkbetweencarbonoffsetsand"greenwashing.”ISibilityInearly2023,VisualLeasereportedthatastaggering99%ofseniorrealestateexecutivesatcompanieswithmorethanlz000employeesnoteditisimportantthattheirorganization'sfutureleaseshelpreduceitscarbonfootprint.Forthosebusinessestomakeinformeddecisionsaboutfutureleases,theymustfirstassesstheirexistingleasestounderstandwheretheycanmakeimprovements.Theseinsightswillhelpinformago-forwardapproach-suchastransitioningtorenewablesourcesofenergyoroptingforsmaller,satelliteofficelocations-whichwillassistthe90%ofsenioraccountingandfinanceexecutiveswhoarelookingtoimplementnewsustainabilitygoalsoverthenexttwotofiveyears.Themajorityofsurveyedseniorfinanceandaccountingexecutiveshavereportedthatwhilethey,vecollectedkeyenvironmentalda