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Karriär inom KPMG Sustainability Services & KPMGs modell för att beräkna företags verkliga värde KPMG Advisory Sustainability Services 29 januari 2015 Välkommen!
| Date post: | 17-Jul-2015 |
| Category: |
Economy & Finance |
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Karriär inom KPMG
Sustainability Services
&
KPMGs modell för att
beräkna företags
verkliga värde
KPMG Advisory
Sustainability Services
29 januari 2015
Välkommen!
2© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
KPMG Advisory
■ Majority of Fortune 500 companies as clients
■ > 2000 professionals
KPMG International
■ Audit, Tax & Advisory
■ >162,000 people
■ >156 countries
Global Climate Change & Sustainability
■ >500 professionals
■ >50 countries
Global räckvidd och kompetens - lokal kännedom
Swedish Sustainability Services
■ >11 professionals
3© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
Vårt erbjudande – vad gör vi?
Vi erbjuder både strategisk rådgivning och redovisnings-/granskningstjänster inom hållbarhetsområdet. Vi hjälper våra kunder att ta ut riktningen för sitt arbete, att
genomföra planen i praktiken och att redovisa resultat. Tillsammans utgör vårt erbjudande de centrala delarna i ett affärsinriktat och värdeskapande hållbarhetsarbete.
4© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
Hur definierar vi hållbarhet?
Mänskliga rättigheter
Arbetsvillkor
Arbetsmiljö och säkerhet
Utveckling av mänskligt kapital
…
Löner
Skatt
Korruption
…
Klimatförändringar
Vattenanvändning
Biologisk mångfald
…
5© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
Ett oansvarigt agerande kan straffa sig…
6© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
Ett oansvarigt agerande kan straffa sig…
7© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
…och ett ansvarsfullt agerande kan löna sig
Värdeutveckling, USD(1992-2010)
Source: Eccles, et al (Harvard Business School) (2011)
Källa: Barnett (Stern School of Business, NYU) och
Salomon (Saïd Business School, Oxford University), 2012
Relation mellan kvalitet på hållbarhetsarbete (KLD) och return on assets (ROA)
8© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
Omvärldsförändringar sätter affärsmodellen i fokus – håller den?
9© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
Hållbarhet blir mer och mer relaterat till affären och kommer i framtiden
att konkretiseras i kostnader och intäkter
19801960 20202000 2015
Donationer/ välgörenhet
Sponsring
Integrering och affärsmodeller
Internalisering
IntegreringVarumärkeFilantropi Affärsdrivare
10© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
Formal - Institutionalized
Semi-formal - Emerging
New Expectations - Latent
Semi-formal - Established
Internalisering av externaliteter är ingenting nytt
1990
Human
Rights
?Next big
issue
1970
Environment
2000
Responsible
Tax
Corruption &
Bribery
1990
Socie
tal expectatio
ns of a firm
; S
ocia
l and actual license to operate
11© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
Formal - Institutionalized
Semi-formal - Emerging
New Expectations - Latent
Semi-formal - Established
Today
Today
Today
Today
Internalisering av externaliteter är ingenting nytt
?Next big
issue
Socie
tal expectatio
ns of a firm
; S
ocia
l and actual license to operate
Environment
Corruption &
Bribery
Human
Rights
Responsible
Tax
12© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
Regulations &
Standards
■ New laws
■ Product standards
■ Pricing
■ Subsidies
■ Taxes
■ Disclosure regulations
■ Certification standards
Stakeholder Action
■ Labour strikes
■ Loss of license to operate
■ NGO criticism
■ Consumer pressure
■ Terminated contracts with
suppliers
Market Dynamics
■ Scarcity and pricing
■ Extreme weather
■ New markets
Tre drivkrafter ökar takten av internalisering
13© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
Tid
2. Compliance +
3. Kärnkompetens
/ integrering
4. Innovativt
ledarskap
5. Nya
affärsmodeller
1. Följer lagenVä
rde
ska
pa
nd
e
ILLUSTRATIV
Varje företag kan klassificeras enligt sin mognadsgrad, för stöd i
prioritering av åtgärder
14© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
A New Vision of
Value: Connecting
corporate and societal
value creation
15© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
Introduction
‘A New Vision of Value – Connecting corporate and societal value creation’
A New Vision of Value - 2014
Two years of studies
Smith School, University of Oxford
50+ senior investors, business leaders, academics,
policy experts
KPMG’s contribution to ongoing development
Expect the Unexpected - 2012
Presented 10 global mega trends
40% of the operating result may disappear
Businesses, governments and civil society need to act
How can companies calculate their true value?
16© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
Introduction
Why is KPMG’s True Value methodology relevant?
3 key results
1. Insight on societal value creation
2. Insight on value at risk and opportunities for value creation
3. Insight on financial and societal return of potential strategic actions
© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
17
Externalities are “Costs and benefits that haven’t been priced into the market, and
which affect a party who did not choose to incur those costs or benefits”
Externalities in the whole value chain
© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
18
22
153
84100
223
89 97
26
134
670
482
0
100
200
300
400
500
600
700
1 2 3 4 5 6 7 8 9 10 11
Series1 Series2
224%
Environmental externalities on
average 40% of EBITDA
52%22% 42% 43%
87%
71%
59%
64%
23%
2.5%
19© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
Step 1
Assess the company’s ’true’ earnings – a true value bridge
20© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
Step 2 and 3
Understand future earnings at risk and calculate NPV and opportunities
Based on scenarios, assess likelihood of internalization and risk to earnings.
Assess effects on operating margin and calculate net Present Value of investment needs.
Assess the opportunities.
Key externalities prioritized by likelihood of internalization
21© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
KPMG’s TRUE VALUE METHODOLOGY
3 steps approach
ASSESS THE COMPANY’S
‘TRUE’ EARNINGS
by identifying and quantifying
its material externalities
UNDERSTAND FUTURE
EARNINGS AT RISK
by analyzing exposure to the
forces of internalization
CREATE CORPORATE
AND SOCIETAL VALUE
by developing business cases
that capture value, create
opportunities and reduce risk.
1
2
3
22© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
Välkommen!
www.kpmg.se/sustainablebusiness
23© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no
client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind
any member firm. All rights reserved. . Printed in the Netherlands. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks of KPMG International.
TACK!
Daniel Dellham
+46 70 580 70 40
David Åberg
+46 73 312 80 22
www.kpmg.se/sustainablebusiness
