《Capgemini-金融实践的四个转变促进循环经济（英）-2023_市场营销策划_重点报告20230.docx》由会员分享，可在线阅读，更多相关《Capgemini-金融实践的四个转变促进循环经济（英）-2023_市场营销策划_重点报告20230.docx（7页珍藏版）》请在第壹文秘上搜索。
1、TheprogresstowardsacirculareconomyisslowThecirculareconomyappearstobereachingatippingpointasafast-growingnumberoforganizationsarestartingtoembedcirculareconomytargets,initiatives,andstrategies.Amongconsumermpanies1theglobalretailerIKEAaimstobeacircularbusinessby2030,andUnileveraimstouse100%reusable,
2、recyclable,orcompostableplasticpackagingby2025.Andamongcities,Amsterdamisembeddingthecircularenomyintoitspoliciesandroadmaps.Atanationallevel,ScotlandsnationalZeroWasteScotlandacceleratorprogramfosterscirculareconomygrowthinsmallandmedium-sizedenterprises.Regionalandnationalregulatorypressuresareals
3、ocomingintoeffect,suchastheEUCircularEconomyActionPlan,andmorerecentlytheUKsCriticalMineralsStrategy.However,despitethesepositivesignals,theworldisnotbecomingmorecircular.Accordingtothe2023CirCUIaritVGaPRePOrtmaterialscycledbackintotheeconomyaftertheirusefullifeaccountforonly7.2%ofthetotalin2023,dow
4、nfrom8.6%in2020.Fromamacroperspective,thereisalongwaytogoregardingprovidingtherightinfrastructure,accesstofinance,supplychaintransparency,andregulations.Fromacompanyperspective,despitetheriseofCirClIlareconomybusinessmodels,progressisslow:currentmanagementpracticesarenotinsyncwithcircularity,startin
5、gfromfinancialandaccountingtoolsandapproaches.Weknowthatsystemicchangedoesnotmeeasily,especiallywhenwhatisrequiredisafundamentalrethinkofthewaythatorganizationsdobusiness.TheroleOffinanceandaccountingAttheheartofunderstandingwhyorganizationsarestillstrugglingtolaunchandscalecircularityistheconceptof
6、value.Thecurrentanddominantwayofthinkingaboutvalueislinear.Alltheseeminglylaudableandusefulpractices,criteria,andmetricsadoptedsofarhavebeenconsistentwiththislinearparadigm.Butthecirculareconomytransformsthevalueconcept.Valueiscreatedthroughwhatwouldhavebeenlabelledinalineareconomyaswaste-throughcir
7、cularvaluechains,networks,andstrategiessuchasleasingandre-definingproductsasservices.Tryingtogaininternalbuy-inandnavigategatekeepingprocessesforcircularinvestmentisdifficultwhenorganizationsaredominatedbylinearpracticesandthinking.ThisisespeciallytruewhenSign币Cantbudgetsandfinancingisneededtosuppor
8、tthescale-up.Ifthecircularenomyistomovefromenthusiasmtoachievement,weneedtoshiftfromatheoreticaldebateaboutthestrategicbenefitstoconcretebusinessinnovationspoweredbynewfinancialmodelsandmetricsthatenablepeopletowritesuccessfulbusinesscases-tounderstandandpricerisks,andtofinanciallyaccountforthetrans
9、itiontoanonlinearmodel.Updatedfinancialtoolswillneedtoaccountforthecomplexityofavalue-chain-widetransformationalshift,redefiningthevalueofresourcesandincludingmultiplefuturescenarios.Ourresearchandconsultingexperienceswithpioneeringcompaniesdemonstratethatachangeisnotonlynecessary,butpossible.Empowe
10、ringFinance:TakingtheleadwithFourKeyShiftsThecirculareconomychallengeissocomplexthatwearenowatapointwhereitrequiresfinanceandaccountingteamstoassumealeadingrole.Thisisbecausetheseteamscontributetooveralldecision-makinginorganizations,includingOpExandCapExbudgets,assessingrisksandviabilityassociatedw
11、ithnewbusinessmodels,andtypicallyholdinglargeamountsofdatatomanagereportingandtransparency.Aspartofthisrole,theywillneedtobemeinnovationagentsandshowtherestoftheorganizationthewaytomakechangepossible.Tomakethisshiftmoreactionable,werecommendfocusingonfourmainfinancially-orientedcomponents,seeFigure1
12、.Thefirsttwo(#1and#2)wouldbepartofanymajorinnovativeeffort,butcircularitymakesthemevenmorecriticalandurgent.Theothertwo(#3and#4)arestronglylinkedwithnewsustainabilityandcircularityimperatives.Figure1:FourKeyShiftsandtwocriticalenablersinfinancialpracticestoboosttheadoptionofacirculareconomy1.eaderSh
13、-Psds,lutiedShifthorizonsMaximizingtheuseofresourcesandthewiderbenefitsfromacirculareconomywillnotbevisiblewithinafinancialquarter,atleastnotintheearlierstages.Organizationsmustavoidthetrapofshort-termismandredesigntheirmetricsandthestructureoftheirprofit&loss(P&L)toincentivizelonger-terminvestment.
14、Therealityisthatashort-termfocuskillsvalue-creatingopportunities.Whilethisnceptisgenerallyaccepted,thecorporaterealityremainsstubbornlylockedontheshortterm.AtUnilever,thenCEOPaulPolmanmadeafrontrunningmovetosimplystopquarterlyreportingin2009,makingitclearwherethecompanysfocusshouldlie.Thiswasaboldmo
15、vefortheorganizationanditsinvestors,butitpavedthewayfortheten-yearhorizonoftheUnileverSustainableLivingPlanandhelpedcreateacultureoflong-termthinkingandbeingpurpose-driven.Theresultsspeakforthemselves.AfterPoIman1Stenure,totalshareholderreturnsequaled292%incomparisontothe131%FTSEindex.Thiswayofthink
16、ingcanbeapplicableintheautomotiveindustry.Carsharingandsubscriptionservicesarekeyroutestopromotecircularityandextendvehicleuse.WithmanyOEMsshiftingtowardsfuturemobilityservices,thishighlightsapotentialnewrevenueopportunitytoo;focusonutilizationandnotunits.So,withthislogic,whyhasnogreattractiondevelopedoverthepas
