世界经济论坛-拥抱实质性新时代：把握ESG变革的步伐（英文）.pdf

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1、WhitePaperEmbracingtheNewAgeofMaterialityHarnessingthePaceofChangeinESGIncollaborationwithBostonConsultingGroupMarch2020WorldEconomicForum91‑93routedelaCapiteCH‑1223Cologny/GenevaSwitzerlandTel.:+41(0)228691212Fax:+41(0)227862744Email:contact@weforum.orgwww.weforum.orgThiswhitepaperhasbeenpublishedb

2、ytheWorldEconomicForumasacontributiontoa©2020WorldEconomicForum.Allrightsproject,insightareaorinteraction.Thefindings,interpretationsandconclusionsexpressedreserved.NopartofthispublicationmaybehereinarearesultofacollaborativeprocessfacilitatedandendorsedbytheWorldEconomicreproducedortransmittedinany

3、formorbyanyForum,butwhoseresultsdonotnecessarilyrepresenttheviewsoftheWorldEconomicmeans,includingphotocopyingandrecording,orForum,northeentiretyofitsMembers,Partnersorotherstakeholders.byanyinformationstorageandretrievalsystem.ContentsForeword4Executivesummary51.Developingthecapabilitytoanticipatef

4、uturematerialissues62.Whylookingaheadmatters73.Materialityasadynamicprocess:Aframeworkforaction83.1Thegrowthinevidenceandtransparency83.2Escalatingstakeholderactivism93.3Thegrowingresponsivenessofkeydecision‑makers103.4AgreateremphasisonESGissuesfrominvestors124.Implicationsforcompaniesandinvestors1

5、35.Lookingahead:Anactionplanforinvestors15Contributors16References17Endnotes19EmbracingtheNewAgeofMateriality:HarnessingthePaceofChangeinESG3ForewordAtthecloseof2019,thescenewassetforaneweraofstakeholdercapitalismthroughthereinvigorated“2020DavosManifesto”.Nearlyfivedecadesaftertheoriginalwasrelease

6、din1973,articulatingthatthepurposeofbusinessistoservemorethanshareholdersalone,theupdatedmanifestoexpandsonthisideabystating,“Acompanyismorethananeconomicunitgeneratingwealth…Performancemustbemeasurednotonlyonthereturntoshareholders,butalsoonhowitachievesitsenvironmental,socialandgoodgovernanceobjec

7、tives.”Atthe50thWorldEconomicForumAnnualMeetinginDavos‑KlostersinJanuary2020,justoneMahaEltobgy,monthlater,therewasanotablesurgeinthediscoursearoundboththewidespreadmanagementHeadofInvestorsofenvironm