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

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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