I en ny artikel udgivet i Harvard Law School Forum on Corporate Governance gennemgås 15 forventede ESG-forhold, som vil påvirke strategi i 2023.
Her er fire udvalgte fra listen:
- Public companies will strongly pressure their private company partners for ESG data points and policies: (…) More than one-third of the world’s largest publicly traded companies now have net zero targets, up from one-fifth in December 2020. However, an estimated 65% of corporate targets do not yet meet minimum procedural reporting standards. This dynamic leads us to believe there will be immense pressure on public companies to convey as close to a complete picture of emissions exposure as possible – not just for the company, but throughout their entire supply chain.
- Water metrics will quickly become an incredibly close second to emissions-related disclosures: (…) Not only will drought adversely impact agriculture but given the dependency on hydropower in the western United States, a lack of water stewardship efforts can potentially negatively impact the energy mix. Most importantly, we need to wonder how long society can functionally operate without adequate access to water. Our guess is that such a consideration would be measured in days.
- Scope 3 will not be included in the SEC climate disclosure mandate but will also not go away: (…) We feel Scope 3 remains undefined, ambiguous, and immaterial to establishing valuation premiums and/or asset pricing. In short, our internal analysis supports our opinion that Scope 3 reporting mandates are a waste of resources and represent nothing more than an emotional lever utilized to promote divestment agendas.
- An “emissions avoided” metric will grow in popularity and utility: (…) An emerging trend brewing among certain investors, both on the private and public side, is increasingly centered on Scope 4, or the avoided emissions happening outside of a product’s life cycle or value chain. Proponents of Scope 4 reporting typically argue that integrating a Scope 4 metric is crucial when an investor prefers a holistic approach to a firm’s contribution to the Paris Agreement climate goals.
For at læse mere om de individuelle forhold klik her.
