ACCA-绿色金融技能:指南(英)-2023.3.pdf
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ACCA-绿色金融技能:指南(英)-2023.3.pdf
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GREENFINANCESKILLS:
THEGUIDE2023AssociationofCharteredCertifiedAccountantsMarch2023AboutACCAACCA(theAssociationofCharteredCertifiedAccountants)istheglobalprofessionalbodyforprofessionalaccountants.Wereathrivingglobalcommunityof241,000membersand542,000futuremembersbasedin178countriesandregions,whoworkacrossawiderangeofsectorsandindustries.Weupholdthehighestprofessionalandethicalvalues.Weoffereveryoneeverywheretheopportunitytoexperiencearewardingcareerinaccountancy,financeandmanagement.Ourqualificationsandlearningopportunitiesdevelopstrategicbusinessleaders,forward-thinkingprofessionalswiththefinancial,businessanddigitalexpertiseessentialforthecreationofsustainableorganisationsandflourishingsocieties.Since1904,beingaforceforpublicgoodhasbeenembeddedinourpurpose.InDecember2020,wemadecommitmentstotheUNSustainableDevelopmentGoalswhichwearemeasuringandwillreportoninourannualintegratedreport.Webelievethataccountancyisacornerstoneprofessionofsocietyandisvitalinhelpingeconomies,organisationsandindividualstogrowandprosper.Itdoesthisbycreatingrobusttrustedfinancialandbusinessmanagement,combatingcorruption,ensuringorganisationsaremanagedethically,drivingsustainability,andprovidingrewardingcareeropportunities.Andthroughourcutting-edgeresearch,weleadtheprofessionbyansweringtodaysquestionsandpreparingforthefuture.Wereanot-for-profitorganisation.FindoutmoreatGREENFINANCESKILLS:
THEGUIDEIfourplanetistoavoidclimatecatastrophe,theworldhastochange.Asaprofessionweneedtobeoneofthegroupsdrivingthatchangebyhelpingorganisationsadapttobuildamoresustainablefuture.Sustainabilityisnotanice-to-haveforenterprisesandbusinesses,itisquitesimplyamust-have.Greenfinancingcansupplyorganisationswiththefundingneededtomakethenet-zerotransition,buttappingthatfinancingrequiresfinanceprofessionalswiththeappropriateskills,expertiseandknow-how.Tohelpfinanceandinvestmentprofessionalsplaythiscriticalrole,ACCAhastakenpracticalstepstoupskillitsmembers.ItslatestinitiativesincludejointlylaunchingaClimateFinancecoursewithCFAInstitute.ThisreportgivesvoicetotheviewsandperspectivesofmembersandstakeholdersintheACCAcommunitywhohavegiventheirtimetoexploretheirideasingreenfinanceandthenet-zerotransition.Itisaresearchreport,whosefindingsonwhataccountantsaroundtheworldthinkofclimatefinancearefullyoutlinedinAppendixB.AuthorEmmelineSkelton,HeadofSustainability,ACCAForewordChangeordiehasaveryliteralapplicationwhenitcomestosustainability.Unlesstheworldaddressestheclimatechangechallengesuccessfully,theremaysimplybenohabitableworldleft.Amonumentalmigrationtosustainableeconomiesandbusinessesisrequired,andthatissomethingthatweasaprofessionwanttobeandcanbeoneofthegroupsdriving.Theaccountancyandfinanceprofessioncanmakeatellingcontributiontothesustainabilityeffortbybecomingexpertsingreenfinance.Itsaperfectmatchfinance,afterall,istheheartofafinanceprofessionalsrole.YetmanyACCAmemberssaytheylackthenecessarytechnicalskillstosteerthegreenfinancingactivityneededfororganisationstobuildthesustainablefuturethatrepresentsthebestchanceofanyfuture.Itsanobstaclethathastobeovercome,asACCAs2021reportClimateActionandtheAccountancyProfessionhighlighted.Tomeetthechallengeproperly,theprofessionneedsupskilling.Thereisasignificantopportunityheretomakefinanceexpertsintegraltothesustainabilitydrive.Asthedemandforsustainableinvestinggrows,financeprofessionalsmustbeabletoserviceitbydevelopingadeeperunderstandingofhowsustainabilityissuesaffectfinance,theirclientsandtheworldatlarge.Thisreporthighlightswhy,ingreenfinancing,subjectknowledgeisnotjustpowerbuttheunderpinningofasustainablefutureforbusinessesofeverytype.JohnLelliottOBEFCCANon-executiveDirectoroftheEnvironmentAgencyandACCASustainabilityGlobalForumChair4ContentsExecutivesummary61.Thetimetoactisnow102.Accesstogreenfinance163.Greenfinanceskills204.Sustainablebusinessmodels,valuechainsandsustainableeconomy26Conclusion:
Keytakeawaysandacalltoaction29AppendixA:
Glossary31AppendixB:
GlobalEconomicConditionsSurveyonClimateFinance34References415Sustainabilitycreateslong-termvalueMayyouliveinexcitingtimesrunstheancientChinesecurse.Itsanaptdescriptionofourvolatileeconomicandpoliticallandscape,whereaccesstocheapercapitalismorevitalthanevertoanorganisationslong-termsurvival.Withlendersincreasinglyofferingattractivegreenratestoorganisationsabletomeetsustainabilityrequirements,greenfinanceisthatcheapcapitalthatcankeepbusinessesinbusiness.Ithelpsthempreparewellinadvancefortheemergingandsystemicrisksbroughtaboutbyclimatechangeafargreaterpotentialdangerthanthemostpowerfulandruthlessofbusinessrivals.Greenfinanceisanengineofcompetitiveadvantage.Byembeddingsustainabilityintoallactivities,youwilldrivevaluecreation.Simplyput,sustainabilityisabusinessapproachtocreatinglong-termvaluebytakingintoconsiderationhowagivenorganisationoperatesintheecological,socialandeconomicenvironments.Sustainabilityisbuiltontheassumptionthatdevelopingsuchstrategiesfosterscompanylongevity.Astheexpectationsoncorporateresponsibilityincrease,andastransparencybecomesmoreprevalent,companiesarerecognisingtheneedtoactonsustainability.(InternationalInstituteforManagementDevelopment,May2022).Keytothisdefinitionisthelong-termnatureofsustainabilityattheintersectionofsocialequity,economicviabilityandenvironmentalprotection(FigureE1).ExecutivesummaryGREENFINANCESKILLS:
THEGUIDE|EXECUTIVESUMMARYResources,includingbothhumanandnaturalcapitals,needtobeconsideredinaneconomicallyviablemanner.Butratherthanthetraditionalfocuspurelyontheeconomicelements,professionalaccountantsmustnowconsidertheenvironmentalandsocialelementstoo.Theprofessionisentirelyathomediscussingeconomicviabilityandbeginningtogetcomfortablewithenvironmentalprotection,butthethirddimensionofsocialequityisjustascrucial.Thesocialagendaisafundamentalpartofthejusttransitionthatisrequiredfororganisationstobesustainable.ResearchfortheGlobalEconomicConditionsSurvey(GECS)inQ22022byACCAandIMA(InstituteofManagementAccountants)foundthatorganisationsaroundtheworldareattachingmoreimportancetoenvironmentalfactors,withtheirleadersanticipatingsignificantchangeinbusinesspracticestomeetnet-zerotargets.Understandably,theyneedmoresupportfromtheirfinanceprofessionalstoincreasetheiraccesstoandawarenessandknowledgeofthegreenfinanceproducts(seeChapter2)thatwillunderpinthetransitiontonet-zero.Businessestoldourresearcherstheyareunderinformedonclimatefinanceopportunitiesandclimateriskmanagement.Lackingtheskillsandexpertiserequiredtodevelop,implementandmanageESG(environmental,socialandgovernance)strategiesrobustly,manyareupskillingexistingstafforrecruitingexternallyfromahighlycompetitivemarketwithasmallpoolofexperts.Ourprofessionsabilitytounderstandthegreenfinanceoptionsneededforthetransitiontonet-zeroiskeytoequippingorganisationswiththisexpertise.Havingtheskillstoconsidernon-financialaswellasfinancialbusinessdriverswillalsoleavetheprofessionwellplacedtoleadintrainingstaffanddevelopingthetalentneededforenablingtransformationandembeddingsustainability.FIGUREE1:
ThetriplebottomlinesustainabilitysthreedomainsSustainabilitySocialequityEnvironmentalprotectionEconomicviabilityTHEPROFESSIONISENTIRELYATHOMEDISCUSSINGECONOMICVIABILITYANDBEGINNINGTOGETCOMFORTABLEWITHENVIRONMENTALPROTECTION,BUTTHETHIRDDIMENSIONOFSOCIALEQUITYISJUSTASCRUCIAL.6GREENFINANCESKILLS:
THEGUIDE|EXECUTIVESUMMARYKnowledgeplusskillsTheACCAplatformiscrucialinsupportingfinanceprofessionalsintheirroleofhelpingorganisationstodevelopwell-structuredandderiskedsustainabledevelopmentinitiativesandportfoliosofgreenerassets.TheupskillingrequirementforaccountingandfinanceprofessionalsiscoveredfullyinChapter3.Inshort,theyneedtobeableto:
nassessbusinesssustainabilityandESGrequirementsnanalyseimpactsndevelopstrategicactionplansnconsidertheevolvingglobalfinancialmarketslandscapensourceandmanagegreenfinanceproductsnunderstandandrespondtoemergingglobalsustainabilitydisclosurerequirementssuchasthosefromtheInternationalSustainabilityStandardsBoard(ISSB),theTaskForceonClimate-relatedFinancialDisclosures(TCFD)andtheTaskforceonNature-relatedFinancialDisclosures(TNFD).ThesustainabilityjourneyClimatechangeandthejourneytonet-zerowillhaveafinancialimpactonorganisationsposition,performanceandfutureoutlook.Thesustainabilityjourney(FigureE2)thatorganisationsneedtoembarkoninvolvesdefiningnet-zerostrategiesandsettingtime-boundtargetsrelevanttothevaluechain.Sustainabilityisdrivenbyfactorsexternaltoorganisationssuchastheincreasinginterestofregulatorsandthedevelopmentofreportingstandards(suchastheproposedIFRSS1andS2)thatrequiredisclosuresaroundsustainability.Internally,organisationsneedtodefinehowtheirstrategyaddressesthesustainabilityagenda:
whatarethegoalsanddesiredoutcomes?
Thisstrategycanbetranslatedintomeasurableobjectivesthatformpartofinternalperformancemanagementprocesses.
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