IR-prioriteringer blandt NIRI medlemmer i USA

Sociale, regulatoriske, kommercielle og økonomiske faktorer fører i stigende grad virksomhedernes opmærksomhed mod bæredygtighed og ansvarlighed.

Af: Henning Rostung

Af Henning Rostung, Bottomline Coommunications 

Sociale, regulatoriske, kommercielle og økonomiske faktorer fører i stigende grad virksomhedernes opmærksomhed mod bæredygtighed og ansvarlighed. Men de fleste medlemmer af USA’s IR-forening, NIRI, finder fortsat disse emner mindre presserende end en stribe andre udfordringer og bekymringer, siger ny undersøgelse blandt NIRI’s medlemmer.

DIRF bringer her hovedpunkterne fra undersøgelsen:

  • Awareness of corporate social responsibility (CSR) among respondent IR Officers is growing, though it is not considered a pressing issue.
  • Consequently, respondents generally disagreed that IR has played a leadership role in establishing sustainability strategy to date, with a majority disagreeing that sustainability occupies much of their thinking in their professional roles.
  • Sixty percent of respondents agreed or strongly agreed that sustainability is more of an opportunity than a threat.
  • However, when asked if the benefits of sustainability outweigh its costs, nearly half of the respondents (45 %) were neutral, suggesting perhaps that companies’ approaches to sustainability are still in development, are focused primarily on tactical measures, and that internal ROI data are scant.
  • Managements, representing the most forward-looking perspective, see an opportunity for CSR, whereas their companies overall are less certain. When asked to provide the perspective of their management teams, 47 % of respondents agree that the benefits to their companies from sustainability investments outweigh the costs, but when respondents identified the views of their companies generally, that number was lowered to 37 %.
  • Well over half of respondents indicated that there is no specific sustainability budget within their companies. Those that do have budgets specific to their sustainability efforts identified a wide range of budgets, from the nominal through a handful of seven-figure numbers.
  • In terms of active approaches to sustainability, nearly three quarters (73 %) of respondents indicated that their companies at a minimum try to limit negative impacts from their actions, if they are not actively working for positive impacts.
  • While the majority of respondents agree that their companies consider the impact of their decisions on broad ranges of stakeholders, non-financial objectives tend not to be a factor in assessing returns on projects.

Blandt de udfordringer, som får højere prioritet end bæredygtighed i IR-folkenes indsats er – i prioriteret rækkefølge – fastholdelse af analytikerrelationer, udviklingen på kapitalmarkederne, guidance, hedge funds, quantitative trading, regulering, shareholder activism, IFRS i stedet for US GAAP, globalisering, XBRL, communications convergence (IR, PR, web, etc.), governance og teknologisk udvikling i rapporteringen.

Kilde: NIRI, Executive Alert, 9. marts 2009.