Workiva調查揭示企業推動氣候數據透明化的全球趨勢

在全球氣候挑戰日益加劇的背景下，企業對可持續發展的承諾已成為應對未來經濟和環境挑戰的核心戰略。根據領先的報告平台提供商Workiva對1,600名企業高管進行的最新調查顯示，85%的受訪者計劃在不受政治或監管變化影響的情況下，持續公開披露氣候相關數據。這一結果顯示了全球企業對透明度和負責任經營的高度重視，同時突出了整合報告在應對當前複雜經營環境中的價值。

In the context of increasing global climate challenges, corporate commitment to sustainable development has become a core strategy to address future economic and environmental challenges. According to a new survey of 1,600 business executives conducted by leading reporting platform provider Workiva, 85% of respondents plan to continue to publicly disclose climate-related data without being affected by political or regulatory changes. This result shows the high priority that global enterprises place on transparency and responsible operations, while highlighting the value of integrated reporting in coping with the current complex operating environment.

整合財務與ESG報告驅動企業價值增長

調查數據顯示，幾乎所有高管（97%）均認為整合財務與ESG（環境、社會和治理）報告能帶來實質性價值。整合報告不僅是一種合規手段，更被視為識別業務績效差距和發掘增長潛力的重要工具。

Integrating financial and ESG reporting to drive corporate value growth

此外，數據還顯示，83%的領導者計劃披露氣候相關風險，82%的領導者計劃報告這些風險的實質性影響，進一步表明企業對透明度和誠信的堅定承諾，即使在全球政治不確定性加劇的情況下依然如此。 Mandi McReynolds補充道 ：「企業越來越認識到，將業務績效、社會影響與技術創新有機結合，不僅能應對挑戰，更能創造可持續的長期價值。」

Survey data shows that almost all executives (97%) believe that integrating financial and ESG (environmental, social and governance) reporting can bring substantial value. Integrated reporting is not only a compliance tool, but is also seen as an important tool for identifying business performance gaps and exploring growth potential.

In addition, the data shows that 83% of leaders plan to disclose climate-related risks and 82% plan to report the material impact of these risks, further demonstrating the company's strong commitment to transparency and integrity, even as global political uncertainty increases. Mandi McReynolds added: "Enterprises are increasingly realizing that organically combining business performance, social impact and technological innovation can not only cope with challenges, but also create sustainable long-term value."

全球監管擴展的期待與應對

隨著全球對ESG（環境、社會和治理）議題的關注度不斷提高，企業預期各國將進一步加強相關監管。調查結果顯示：

即使在許多國家尚未強制要求合規的情況下，全球仍有75%的企業主動計劃對標歐盟的《企業可持續發展報告指令》（CSRD），顯示了對高標準報告框架的自發追求。

投資者對受監管披露信心提升

對於受監管的可持續性披露，機構投資者的支持度持續攀升。96%的投資者認為這類披露有助於做出更明智的決策，這一比例相較於2023年的92%進一步提升。

Expectations and responses to global regulatory expansion

As global attention to ESG (environmental, social and governance) issues continues to increase, companies expect that various countries will further strengthen relevant supervision. The survey results show:

Even though many countries have not yet mandated compliance, 75% of companies around the world still actively plan to benchmark against the EU's Corporate Sustainability Reporting Directive (CSRD), demonstrating their voluntary pursuit of a high-standard reporting framework.

Increased investor confidence in regulated disclosures

Institutional investor support for regulated sustainability disclosures continues to grow. 96% of investors believe that such disclosures help make more informed decisions, up from 92% in 2023.

隨著通脹、利率波動以及政策變化可能對企業報告框架產生重大影響，調查結果進一步強調了未來財務和可持續發展戰略深度融合的重要性。

Workiva的洞察與下一步行動

With inflation, interest rate fluctuations and policy changes likely to have a significant impact on corporate reporting frameworks, the findings further underscore the importance of a deeper integration of financial and sustainability strategies going forward.

Workiva insights and next steps

Workiva plans to release the 2025 Executive Benchmark Survey Report in February 2025, which will provide in-depth analysis of key trends in sustainability and integrated reporting among global companies. The report will help companies cope with future challenges and achieve the dual goals of growth and sustainable value.

Workiva計劃於 2025年2月 發布《2025年高管基準調查報告》，對全球企業在可持續發展和整合報告方面的關鍵趨勢進行深入分析。該報告將幫助企業應對未來挑戰，實現增長和可持續價值的雙重目標。

About Workiva

Workiva是一家領先的合規和報告技術提供商，致力於幫助企業在日益複雜的全球環境中實現透明性、效率和合規性。通過整合技術解決方案，Workiva為全球企業提供支持，助力實現可持續發展目標和長期成功。

Workiva is a leading provider of compliance and reporting technology that helps businesses achieve transparency, efficiency and compliance in an increasingly complex global environment. By integrating technology solutions, Workiva supports businesses around the world to achieve their sustainability goals and long-term success.

從永續發展的角度來看，思享永續顧問服務公司的賴昱瑋會計師表示，若企業長期採用整合財務與ESG報告，有助於更好地應對全球永續相關的監管趨勢。也可能可促使越來越多企業被動與主動地遵守ESG報告的框架。整合ESG報告以及財務報告是一種更全面的永續發展管理思維，能夠使企業從短期的遵守法規轉為長期的永續價值創造，增加企業的韌性與競爭力。

From the perspective of sustainable development, accountant Lai Yuwei of Scienjoy Sustainability Consulting Services said that if companies adopt integrated financial and ESG reporting in the long term, it will help them better respond to global sustainability-related regulatory trends. It may also prompt more and more companies to passively and proactively comply with the ESG reporting framework. Integrating ESG reporting and financial reporting is a more comprehensive sustainable development management thinking, which can enable companies to shift from short-term compliance with regulations to long-term sustainable value creation, increasing the company's resilience and competitiveness.