Data-Driven Decision-Making With Connected Financial and Carbon Information
Data-Driven Decision-Making With Connected Financial and Carbon Information
NORTHAMPTON, MA / ACCESSWIRE / June 12, 2024 / SAP
SAP / 2024年6月12日 / ACCESSWIRE / 馬薩諸塞州諾斯安普頓
Feature by Stephan Mueller
特點作者：Stephan Mueller
What if enterprise decisions considered both profit and planet, empowering every level of a company to make better product, pricing, financial, and investment choices? It's not only possible, it is an achievable reality according to new research conducted by SAP and Technical University of Munich.
如果企業的決策考慮到利潤和環保，賦予公司每個層面做出更好的產品定價、財務和投資決策，那麼這不僅可能，而且是可以實現的。據SAP和慕尼黑工業大學的最新研究表明，這是一個可以實現的現實。
Carbon management can add emission quantities to existing financial accounting and connect emissions and finance at the transactional level - transforming carbon accounting practices, producing a more comprehensive view of a company's sustainability position. With this added dimension, decision-making becomes more integrated and efficient. By shifting the carbon management mindset, companies can also provide investors with more decision-useful information.
碳管理可以將排放量添加到現有的財務會計中，從事務級別連接排放和財務——轉變碳收支覈算實踐，產生公司可持續性地位的更全面視圖。通過增加這個維度，決策變得更加一體化和高效。通過轉變碳管理思維，公司還可以向投資者提供更多有用的決策信息。
The research shows there are clear benefits and opportunities to businesses that are ready to rethink carbon management, embrace transparency, and treat carbon as money in their financial accounting and reporting practices.
研究顯示，準備重新思考碳管理、擁抱透明度並將碳視爲財務覈算和報告實踐中的貨幣的企業可以獲益良多並具有機會。
Reimagining Carbon Management
重新構想碳管理
A recent study by the Technical University of Munich and SAP generated some promising results and opportunities for carbon management enhancements with an ERP-centric approach. The study introduced the concept of consistently adding carbon data to a company's general ledger transactions. This significant change allows carbon accounting to be transaction driven, with journal entries consisting of both monetary values and carbon emissions. The modification enables integrated thinking, on all hierarchical levels, by considering carbon emissions at the same level of reliability and consistency as financial information.
慕尼黑工業大學和SAP最新的一項研究使用面向ERP的方法，爲碳管理增強提供了一些有益結果和機會。該研究引入了一個概念，即將碳數據始終添加到公司的總賬交易中。這一重要變化使碳覈算變得事務驅動，日記帳條目包含貨幣價值和碳排放量。這種修改通過考慮碳排放量的連貫性和一致性賦予了所有層級的集成思考能力。
Beyond environmental responsibility, this innovative approach unlocks additional advantages. Merging carbon data with financials strengthens the very foundation of a company: the data itself. Balance sheets and income statements will represent a more complete picture of a company's impact. This level of transparency and elevated quality of data empowers investors and decision makers while advancing decision-useful information.
除了環保責任，這種創新方法還可以解鎖額外的優勢。將碳數據與財務數據合併可以加強公司的基礎：數據本身。資產負債表和利潤表將代表公司影響的更全面畫面。這種透明度和提高數據質量增強了投資者和決策者的決策能力，同時推進決策有用的信息。
Quality of data - from inside and outside a company's core operations - is also critical when moving toward embedding artificial intelligence (AI) across business processes and analytics. AI will help companies accelerate their sustainability impact by improving operational efficiency, fostering greater transparency around emissions, automating reports, and complying with ever-evolving regulations.
在跨業務進程和分析中嵌入人工智能(AI)時，內外部核心操作的數據質量也很關鍵。AI將通過提高運營效率、促進排放透明度、自動化報告和符合不斷髮展的法規等方式，幫助企業加速其可持續性影響。
Global Transparency
全球透明度
Carbon reporting is rapidly becoming a standard requirement for business. The common denominator is the set of requirements put forth by the Greenhouse Gas (GHG) Protocol. SAP proactively anticipated and closely monitors the laws and regulations developing in this sector.
碳報告正在迅速成爲企業的標準要求。一個共同的因素是溫室氣體衝擊因子協議(GHG)採用了一套要求。SAP積極預測並密切監測該領域發展的法律和法規。
With the global trends toward a low-carbon, modern economy driving business transformation, SAP developed SAP Green Ledger, an ERP-centric solution that builds on existing financial accounting practices and applies them to carbon accounting standards.
隨着全球趨勢向具有低碳、現代經濟的方向推動企業轉型，SAP開發了SAP Green Ledger，這是一種基於ERP的解決方案，它建立在現有的財務會計實踐之上並將其應用於碳會計標準。
This new ledger-based accounting elevates greenhouse gas counting to true accounting using financial steering dimensions. By doing so, SAP Sustainability solutions are set apart through deep integration with SAP cloud ERP solution business processes, providing precise and actionable insights rather than the estimates/averages in competing solutions. This unique approach will empower companies to go beyond regulatory compliance and embed sustainability into their operation to drive meaningful change. By aligning business processes with sustainability goals, companies can pave the way for a sustainable future.
這種以賬本爲基礎的全新賬務將溫室氣體計數提升到使用財務管理維度的真正覈算。通過這樣做，SAP可持續性解決方案通過與SAP雲ERP解決方案業務進程的深度集成區分於競爭解決方案，提供精準的和可操作的見解，而不是估計或平均的結果。這種獨特的方法將使企業不僅符合法規合規要求，而且將可持續性融入他們的業務中，以推動意義深遠的變革。通過將業務流程與可持續發展目標對齊，企業可以爲可持續發展的未來鋪平道路。
Make Carbon Audit-Ready
使碳審計做好準備
To reach net-zero targets, most companies must consider carbon offsets as part of their decarbonization journey. SAP's carbon management approach recognizes offsets as intangible assets.
爲實現減碳的目標，大多數公司必須將碳抵消考慮爲其減碳之旅的一部分。SAP的碳管理方法將抵消視爲無形資產。
With SAP Green Ledger, both carbon and financial information are recorded, resulting in a carbon flow statement that shows carbon emissions across all three scopes. The flow items incorporate initial, additional, exiting, and ending carbon balances, as well as emissions not allocated to an asset position in the balance sheet. Adoption of this new carbon accounting process could take different forms, but all leverage the existing ERP system and general ledger accounts.
使用SAP Green Ledger，記錄了碳和財務信息，形成了跨越所有三個範圍的碳流量報表。流量項包括初始、附加、退出和結束的碳餘額，以及未分配到資產負債表上的排放。採用這種新的碳覈算過程可能會採取不同的形式，但都利用了現有的ERP系統和總賬帳户。
Standard auditing procedures were also considered and accommodated for in this methodology. Since carbon emissions are allocated to transactions as quantities expressed in tons of CO2e, auditors can verify these transactions and their corresponding internal controls. Auditors can also perform an assessment covering the assertions of completeness, existence, accuracy, valuation, and presentation.
該方法還考慮和適應了標準審計程序。由於將碳排放分配到表示二氧化碳當量噸(折算二氧化碳噸)的交易中，核數師可以驗證這些交易及其相應的內部控制。核數師還可以執行涵蓋完整性、存在性、準確性、估值和表達的斷言評估。
Reporting of sustainability-related data is within the purview of the governing bodies and subject to change. Downstream Scope 3 emissions and non-financial transactions are not yet part of this approach; however, future research could find ways to integrate those components.
可持續性相關數據的報告是受治理機構監管和變幻的範疇。下游第三範疇的排放量和非財務交易尚未成爲這種方法的一部分；然而，未來的研究可能會找到整合這些組分的方法。
Don't Just Report Profits, Report Progress
不只是報告利潤，而是報告進展
Carbon reporting is a crucial aspect of a decarbonizing economy. Our new methodology fosters integrated thinking - between finance and sustainability - producing a clearer view of a company and their products' carbon footprint.
碳報告是實現減碳經濟的重要方面。我們的新方法促進了集成思考——在財務和可持續性之間——產生了一種更清晰的視角，了解公司及其產品的碳足跡。
"Our study has the potential to significantly transform carbon accounting practices," Professor Dr. Jürgen Ernstberger, a primary contributor to this research, affirms.
“我們的研究有可能顯著改變碳覈算實踐，”該研究的主要貢獻者Jürgen Ernstberger教授確認。
It's a win-win for the planet and the bottom line.
這是對地球和底線的雙贏。
Key Takeaways
要點
ERP-centric solutions enhance carbon reporting by:
基於ERP的解決方案通過以下方式增強碳報告：
Increasing connectivity on a transactional level between financial and non-financial data
在金融和非金融數據之間增加事務級別的連接
Leveraging established auditing procedures when accounting for carbon
在覈算碳時利用已建立的審計程序
Fostering integrated thinking on all hierarchical levels by providing carbon information on the same granular level as financial information
提供與財務信息同樣精細的碳信息，促進全層次的一體化思維
Producing more insightful and comprehensive reports, boosting confidence among key stakeholders and investors
生成更具見地和全面的報告，提高關鍵利益相關者和投資者的信心
To learn more, read the full report.
了解更多，請閱讀完整報告。
View additional multimedia and more ESG storytelling from SAP on 3blmedia.com.
在3blmedia.com上查看SAP的其他多媒體內容和更多esg故事。
Contact Info:
Spokesperson: SAP
聯繫信息:
發言人：SAP
SOURCE: SAP
來源：SAP
譯文內容由第三人軟體翻譯。