專題：對話ESG全球領(lǐng)導(dǎo)者

　　文 | 新浪財經(jīng) 李欣然

　　在當今全球商業(yè)圖景中，可持續(xù)發(fā)展、人工智能（以下簡稱AI）與能源轉(zhuǎn)型正在重塑企業(yè)生存與競爭的底層邏輯。一方面，ESG從輿論熱詞演變?yōu)轵?qū)動營收增長的核心商業(yè)考量；另一方面，脫碳進程與AI技術(shù)深度融合，正在重新定義產(chǎn)業(yè)格局與價值創(chuàng)造方式。與此同時，作為全球最大碳排放國與清潔技術(shù)制造中心，中國在這場變革中扮演著矛盾而關(guān)鍵的雙重角色——既是挑戰(zhàn)的中心，也是解決方案的樞紐。

　　在此背景下，新浪財經(jīng)與德勤亞太區(qū)可持續(xù)發(fā)展主管合伙人威爾·西蒙斯 （Will Symons）進行了對話，系統(tǒng)探討了這場多維變革的內(nèi)在脈絡(luò)。從ESG的本質(zhì)回歸到凈零轉(zhuǎn)型的實施路徑，從AI的治理框架到中國在全球氣候治理中的特殊地位，西蒙斯為企業(yè)如何在這場深刻變革中把握風(fēng)險、創(chuàng)造價值提供了具有實操意義的行動路線圖。

　　褪去包裝，回歸商業(yè)：ESG的本質(zhì)是營收驅(qū)動

　　西蒙斯指出，盡管過去幾年圍繞ESG、可持續(xù)發(fā)展和氣候問題的公開論調(diào)有所轉(zhuǎn)變，但企業(yè)的實際行動并未改變。他強調(diào)，這正是《2025年高管可持續(xù)報告》所凸顯的核心發(fā)現(xiàn)。他注意到企業(yè)動機發(fā)生了顯著演變：十年前，企業(yè)領(lǐng)導(dǎo)者常將品牌、傳播或營銷列為推動可持續(xù)發(fā)展舉措的關(guān)鍵動力，而本次調(diào)查清楚地表明，如今首要動機已轉(zhuǎn)變?yōu)樯虡I(yè)考量。事實上，大部分參與問卷調(diào)查的高管將營收增長視為他們進行可持續(xù)發(fā)展相關(guān)投資的主要原因。

　　西蒙斯表示，企業(yè)公開宣揚其ESG或可持續(xù)發(fā)展目標所能獲得的預(yù)期效益近年來已有所減弱。但他同時強調(diào)，企業(yè)底層的行動部署始終保持著連貫性?；谠谠擃I(lǐng)域25年的經(jīng)驗，西蒙斯談到，他從未見過客戶實際報告的行動與公眾及媒體討論基調(diào)之間存在如此巨大的偏差。他認為，僅僅依據(jù)公開聲明來解讀企業(yè)的ESG行動，已構(gòu)成一種根本性的誤判。

　　西蒙斯解釋說，可持續(xù)發(fā)展之所以仍是企業(yè)優(yōu)先事項，原因在于商業(yè)投資驅(qū)動力實則有所加強。盡管公開言論和某些市場觀念可能已經(jīng)變化，但企業(yè)以風(fēng)險與回報為核心的根本邏輯并未動搖。西蒙斯通過一個事例生動闡釋了這一觀點：去年在一次亞太區(qū)首席財務(wù)官的重要集會中，他詢問與會者ESG是否正變得不再重要、企業(yè)是否正在縮減氣候投資。數(shù)位首席財務(wù)官當即回應(yīng)：“不，一切如常。”在西蒙斯看來，這正是對當前形勢最有力的概括。

　　他總結(jié)道，企業(yè)之所以持續(xù)投入，是因為與可持續(xù)發(fā)展和氣候相關(guān)的商業(yè)迫切性——無論是機遇還是風(fēng)險——只增不減。一個例外是部分涉足美國市場的企業(yè)，西蒙斯指出，過去十二個月中，這些企業(yè)所處的風(fēng)險回報平衡及對可持續(xù)發(fā)展議題的關(guān)注程度已發(fā)生明顯變化。

　　脫碳已是大勢所趨，企業(yè)應(yīng)主動謀劃轉(zhuǎn)型機遇

　　西蒙斯強調(diào)，我們必須認清一個基本現(xiàn)實：亞太地區(qū)各國政府均致力于實現(xiàn)凈零排放目標——其中大多數(shù)國家以2050年為限，而中國的目標是2060年。他斷言，社會實現(xiàn)凈零目標的唯一可行路徑在于法規(guī)監(jiān)管。這一必要性源于傳統(tǒng)化石燃料當前相較于新能源所具有的經(jīng)濟優(yōu)勢。若沒有通過審慎的監(jiān)管干預(yù)來重塑市場激勵與抑制機制，系統(tǒng)性的脫碳將無法實現(xiàn)。因此，西蒙斯著重指出，企業(yè)——從中小企業(yè)到大型跨國公司——都必須認識到，邁向凈零排放的監(jiān)管驅(qū)動才剛剛開始。

　　他闡述了有效監(jiān)管的兩項核心原則。首先，政府必須精益校準其監(jiān)管對策，以能真正促成轉(zhuǎn)型的速度來實現(xiàn)預(yù)期成果。此類監(jiān)管的目的在于改變企業(yè)行為，將此前外部化的成本（例如污染）內(nèi)部化，并減輕可持續(xù)行業(yè)面臨成本壓力，從而將激勵結(jié)構(gòu)轉(zhuǎn)向凈零目標。其次，西蒙斯談及具體的政策調(diào)整，例如歐盟《綜合法案》改革中縮減了部分《企業(yè)可持續(xù)發(fā)展報告指令》的要求。他認為這并非是對氣候承諾的退縮，而是為了將披露規(guī)則的重點更集中于取得切實成果。歐盟的可持續(xù)發(fā)展雄心依然堅定，但其機制正被優(yōu)化，以追求更高的精準度和效力。

　　除成本考量外，西蒙斯著重指出了這一轉(zhuǎn)型所創(chuàng)造的重大機遇。他以澳大利亞的能源轉(zhuǎn)型作為具體例證進行說明。通過重新平衡激勵措施，政府推動了從煤炭向可再生能源的轉(zhuǎn)變，特別是通過對屋頂太陽能的補貼政策。這項政策催生了一個全新的市場：澳大利亞太陽能安裝企業(yè)的數(shù)量從二十年前的約400家激增至如今超過10,000家，其中絕大多數(shù)是小型企業(yè)，創(chuàng)造了大量的直接就業(yè)崗位。雖然依賴煤炭的傳統(tǒng)企業(yè)面臨市場流失，但最終結(jié)果是創(chuàng)造了新的經(jīng)濟價值和就業(yè)機會。

　　西蒙斯總結(jié)道，企業(yè)必須認清政府政策的明確方向。脫碳路線圖是清晰的，盡管推進步伐可能會根據(jù)經(jīng)濟狀況、地緣政治和競爭力關(guān)切等因素進行調(diào)整——歐盟的政策校準正是基于這些考量。但這并不意味著建議立即剝離目前仍具盈利能力的資產(chǎn)（如煤電廠），它們對維持電網(wǎng)穩(wěn)定仍屬必要。然而，遠離煤炭、轉(zhuǎn)向清潔能源的長期趨勢是確定的，這既會給傳統(tǒng)企業(yè)帶來轉(zhuǎn)型風(fēng)險，也為各種規(guī)模的企業(yè)創(chuàng)造了巨大機遇。他建議企業(yè)不要局限于狹隘的成本-風(fēng)險視角，而應(yīng)積極把握這場由政策驅(qū)動的轉(zhuǎn)型所創(chuàng)造的機遇。

　　主動治理，戰(zhàn)略融入：AI時代企業(yè)不能只做技術(shù)接受者

　　在探討當下最熱門的AI 話題時，西蒙斯將問題拆解為兩個相互關(guān)聯(lián)的維度：一是AI對工作與社會帶來的顛覆性影響，二是AI在可持續(xù)發(fā)展與氣候行動領(lǐng)域所扮演的復(fù)雜角色。

　　他指出，生成式AI正在從根本上重塑工作形態(tài)，催生出他所稱的“數(shù)字勞動力”。在他看來，這一轉(zhuǎn)變要求組織徹底重新思考對勞動和價值創(chuàng)造的認知。隨著新應(yīng)用和商業(yè)模式的涌現(xiàn)，西蒙斯強調(diào)，必須將一系列關(guān)鍵議題置于首位——包括治理、倫理、韌性、隱私、安全與法律合規(guī)。在他看來，透明與信任必須成為這片新科技疆域的基石。

　　為駕馭這一快速演進的領(lǐng)域，西蒙斯建議組織采取審慎而有章法的策略。他認為企業(yè)首先應(yīng)建立強健且動態(tài)的AI治理框架，在緊跟監(jiān)管發(fā)展的同時，持續(xù)評估相關(guān)政策、原則與控制機制。除內(nèi)部治理外，他敦促企業(yè)積極融入更廣泛的AI生態(tài)系統(tǒng)——涵蓋開發(fā)者、部署方、監(jiān)管機構(gòu)與客戶——而非僅僅被動采用技術(shù)。這種主動姿態(tài)能使企業(yè)以符合自身戰(zhàn)略利益的方式，參與塑造新興市場。

　　此外，西蒙斯強調(diào)企業(yè)需從單純規(guī)避風(fēng)險轉(zhuǎn)向主動管理風(fēng)險，尤其要注重在內(nèi)部培養(yǎng)必要的技能與人才。最后，他特別指出清晰的溝通與組織準備至關(guān)重要，主張應(yīng)向員工和客戶透明地闡述AI戰(zhàn)略，并輔以情景規(guī)劃、針對性技能重塑等實際舉措。

　　談及AI在氣候行動中的應(yīng)用，西蒙斯注意到觀念上已出現(xiàn)顯著轉(zhuǎn)變。他承認AI基礎(chǔ)設(shè)施——尤其是數(shù)據(jù)中心——消耗大量能源，但同時指出其推動氣候行動的潛力更為巨大。根據(jù)他的分析，AI的解析能力能夠驅(qū)動能源系統(tǒng)實現(xiàn)變革性增效，例如優(yōu)化物流體系、提升可再生能源并網(wǎng)效率，從而為脫碳進程帶來顯著的凈正效益。

　　為確保這一潛力得以實現(xiàn)，西蒙斯強調(diào)必須審慎處理AI自身的環(huán)境足跡。他提及一份即將發(fā)布的報告，該報告聚焦于協(xié)調(diào)數(shù)據(jù)中心擴張與電網(wǎng)脫碳之間的矛盾，并預(yù)覽了幾條戰(zhàn)略路徑：包括最大化就地可再生能源發(fā)電、以刺激新能源投資的方式采購綠色電力，以及簽訂長期購電協(xié)議以在平抑價格波動的同時保障清潔能源供應(yīng)。

　　他還指出，將數(shù)據(jù)中心設(shè)置在規(guī)劃中的可再生能源園區(qū)已成為日益明顯的趨勢——這些區(qū)域的電網(wǎng)基礎(chǔ)設(shè)施正為迎接清潔能源而升級。此外，西蒙斯強調(diào)了智能調(diào)節(jié)計算負載的可行性：將非實時敏感的計算任務(wù)轉(zhuǎn)移至可再生能源供電最充裕的時段，從而提升電網(wǎng)穩(wěn)定性與可再生能源消納率。

　　總而言之，西蒙斯總結(jié)道：組織必須推行目標明確、系統(tǒng)周全的AI戰(zhàn)略，其核心應(yīng)立足于治理架構(gòu)、生態(tài)協(xié)作、人才儲備與透明溝通。與此同時，支撐AI革命的基礎(chǔ)設(shè)施——尤其是數(shù)據(jù)中心——也必須以同等清晰的戰(zhàn)略視野進行規(guī)劃與建設(shè)，從而確保其發(fā)展不僅順應(yīng)全球向可持續(xù)能源轉(zhuǎn)型的趨勢，更能夠主動加速這一進程。

　　排放者與解決者：中國是實現(xiàn)全球凈零目標的關(guān)鍵力量

　　在將焦點轉(zhuǎn)向中國時，西蒙斯強調(diào)，中國通過太陽能電池板、風(fēng)力渦輪機、電池和電解槽等產(chǎn)品無可比擬的大規(guī)模制造，數(shù)十年來一直在全球脫碳中扮演著重要角色，且這一作用仍在持續(xù)增強。他指出，中國規(guī)?；圃斓暮诵囊饬x在于，它通過讓全球能夠負擔得起關(guān)鍵技術(shù)，從根本上推動了世界范圍的脫碳進程。盡管他承認中國作為全球最大排放國，其排放量占全球近三分之一，但他同時強調(diào)，這也使中國成為應(yīng)對氣候變化斗爭的關(guān)鍵核心區(qū)，并且是實現(xiàn)全球凈零目標最重要的國家。西蒙斯特別指出，即將于三月發(fā)布的中國“十五五”規(guī)劃至關(guān)重要，它將設(shè)定新的能源與氣候目標，是影響全局的關(guān)鍵節(jié)點。

　　關(guān)于中國企業(yè)在可持續(xù)發(fā)展道路上的重點方向，西蒙斯歸納出以下幾個關(guān)鍵維度：

　　首先，他指出了向強制性的、與國際可持續(xù)發(fā)展準則理事會（International Sustainability Standards Board，簡稱ISSB）標準接軌的可持續(xù)發(fā)展報告制度的重大轉(zhuǎn)變。他認為，與歷經(jīng)數(shù)十年完善的財務(wù)報告體系相比，大型企業(yè)構(gòu)建這類可持續(xù)發(fā)展報告系統(tǒng)的時間極為有限，因此這一轉(zhuǎn)型任務(wù)艱巨。

　　其次，他強調(diào)ESG必須完全融入核心業(yè)務(wù)運營，而非僅僅作為附加項。這需要將可持續(xù)發(fā)展深度納入績效指標、董事會治理和高管激勵機制，順應(yīng)全球趨勢，讓首席可持續(xù)發(fā)展官成為企業(yè)內(nèi)部的核心戰(zhàn)略顧問。

　　第三，在肯定碳問題是重中之重的同時，西蒙斯建議中國企業(yè)拓寬視野，將關(guān)注點延伸到水、生物多樣性、社會層面以及“雙重重要性”原則。他提到一些新興的最佳實踐，例如領(lǐng)先企業(yè)已開始自愿依據(jù)自然相關(guān)財務(wù)信息披露工作組（Taskforce on Nature-related Financial Disclosures，簡稱TNFD）的框架進行披露，他認為這是一個積極的信號。

　　第四，他建議加強價值鏈脫碳。由于面臨歐盟碳邊境調(diào)節(jié)機制（Carbon Border Adjustment Mechanism，簡稱CBAM）等外部壓力，許多中國企業(yè)已開始關(guān)注這一點。與供應(yīng)商合作降低隱含碳排放，被視作一項能夠長期降低風(fēng)險與成本的戰(zhàn)略。

　　第五，西蒙斯認為中國企業(yè)擁有利用國內(nèi)技術(shù)進步的巨大機遇，可以借助AI、數(shù)據(jù)平臺和分析工具來模擬排放、優(yōu)化運營并增強韌性。他援引了一份近期德勤報告中的具體案例，該報告發(fā)現(xiàn)，若在全球范圍內(nèi)利用AI提升基礎(chǔ)設(shè)施韌性，到2050年或可避免因極端天氣造成的超過700億美元損失。

　　最后，他倡導(dǎo)企業(yè)采取主動參與和協(xié)作的策略——與政策制定者、標準制定者以及整個價值鏈伙伴合作，共同促成有利的監(jiān)管環(huán)境，確保企業(yè)不僅是轉(zhuǎn)型的接受者，更是積極的參與者，從而開辟長期價值創(chuàng)造的道路。

　　脫碳與AI整合將定義未來商業(yè)格局

　　在探討可持續(xù)商業(yè)的未來時，西蒙斯指出了兩個相互關(guān)聯(lián)、將決定企業(yè)成敗的核心大趨勢。

　　首先，他明確指出，脫碳與追求凈零排放是所有企業(yè)的首要任務(wù)。他認為，那些制定了清晰的戰(zhàn)略路線圖、能妥善應(yīng)對凈零轉(zhuǎn)型途中風(fēng)險與機遇的企業(yè)，將成為最終的贏家。他強調(diào)，這一轉(zhuǎn)型是我們這個時代的大趨勢，其方向是明確無疑的：全球經(jīng)濟正在向凈零邁進，這將同時帶來巨大的風(fēng)險與前所未有的機遇。他相信，無論短期政治言論或選舉周期如何變化，這一軌跡都將持續(xù)。

　　其次，西蒙斯強調(diào)了AI的變革性整合。在他看來，將AI嵌入業(yè)務(wù)運營核心所帶來的機遇是巨大的。他指出，成功不會來自淺嘗輒止的試驗，而源于從根本上重新思考AI如何能改造商業(yè)模式，從而驅(qū)動營收和利潤增長。他將駕馭AI與應(yīng)對可持續(xù)發(fā)展議題相提并論：兩者都要求企業(yè)將其視為關(guān)鍵而復(fù)雜的商業(yè)議題，并以清醒的戰(zhàn)略意圖來對待——充分理解其中的風(fēng)險與機遇至關(guān)重要。

　　西蒙斯承認，同時駕馭這兩大趨勢是復(fù)雜的，尤其對那些仍將可持續(xù)發(fā)展視為較新范式的企業(yè)而言。然而，他欣喜地看到，一個重大轉(zhuǎn)變已經(jīng)發(fā)生：越來越多的企業(yè)已從抱有愿望轉(zhuǎn)向采取具體行動。可持續(xù)發(fā)展不再僅僅是討論的話題，而是必須融入核心決策的當務(wù)之急。

　　他總結(jié)道，關(guān)鍵的挑戰(zhàn)已不再是決定是否追求凈零，而是如何在一個不確定的政治與監(jiān)管環(huán)境中，以最大化股東回報并降低風(fēng)險的方式來實現(xiàn)它。為了在這條方向明確但進程多變的道路上順利前行，西蒙斯強調(diào)，運用情景分析等工具，并主動與監(jiān)管機構(gòu)、客戶、合作伙伴等所有塑造市場的利益相關(guān)方進行溝通，具有至關(guān)重要的意義。他認為，這一做法是實現(xiàn)長期價值最大化的關(guān)鍵。

　　以下為英文原文：

　　Beyond the Hype: ESG is Now Revenue-Driven

　　Symons observes that while public rhetoric around ESG, sustainability, and climate has shifted over the past few years, corporate action has not. This, he emphasizes, is the core finding highlighted by the 2025 C-Suite Sustainability Report. He notes a significant evolution in corporate motivation: whereas a decade ago, business leaders often cited brand, communications, or marketing as key drivers for sustainability initiatives, the survey now clearly shows that the primary motivation has become commercial. In fact, a large proportion of respondents identified revenue generation as their main reason for pursuing sustainability-related investments.

　　Symons states that the perceived benefit for corporations to publicly tout their ESG or sustainability goals has diminished recently. However, he stresses that their underlying actions have remained consistent. Drawing on 25 years of experience in the field, Symons remarks that he has never seen such a wide gap between what clients report doing and the tone of the public and media discourse. He believes there has been a fundamental misreading of corporate ESG action based solely on public statements.

　　The reason sustainability remains a top priority, Symons explains, is that the business drivers for investment have, if anything, strengthened. While public rhetoric and some market ideologies may have changed, the core corporate rationale—centered on risk and reward—has not. Symons illustrates this point with an anecdote: last year, during a significant gathering of Asia-Pacific CFOs, he asked if ESG was becoming less important and if clients were winding back climate investments. In response, several CFOs simply stated, "No, nothing's changed." To Symons, this was an eloquent summary of the current situation.

　　He concludes that clients continue to invest because the business imperatives related to sustainability and climate—both opportunities and risks—have only intensified. An exception, he notes, is for some clients exposed to the U.S. market, where the risk-reward balance and level of interest in sustainability have clearly shifted in the past twelve months.

　　With decarbonization now an unstoppable force, businesses need to actively plan for the opportunities inherent in this transformation

　　Symons emphasizes that a fundamental reality must be recognized: all Asia-Pacific governments are committed to net-zero targets—mostly by 2050, with China aiming for 2060. He asserts that the only viable path for society to achieve these goals isthrough regulation. This necessity stems from the current economic advantage held by incumbent fossil fuels over new energy sources. Without deliberate regulatory intervention to reshape market incentives and disincentives, systemic decarbonization will not occur. Therefore, Symons stresses that businesses—from small and medium sized enterprises (SMEs) to large multinationals—must understand that the regulatory drive toward net zero hasonly just begun.

　　He outlines two core principles for effective regulation. First, governments must precisely calibrate their regulatory responses to achieve desired outcomes at a pace that enables genuine transformation. The purpose of such regulation is to alter business behavior by internalizing previously externalized costs (e.g., pollution) and reducing cost pressures in sustainable sectors, thereby shifting the incentive structure toward net zero. Second, Symons addresses specific policy adjustments, such as the EU Omnibus reforms which scaled back some CSRD requirements. He interprets this not as a retreat from climate commitments, but as an effort tosharply focus disclosure ruleson achieving tangible outcomes. The EU's sustainability ambitions remain firm, but the mechanisms are being refined for greater precision and effectiveness.

　　Beyond costs, Symons highlights thesignificant opportunitiescreated by this transition. He illustrates this with the concrete example of Australia's energy shift. By rebalancing incentives, the government spurred a move from coal to renewables, notably through subsidies for rooftop solar. This policy created an entirely new market: the number of solar installation businesses in Australia exploded from around 400 two decades ago to over 10,000 today, predominantly small enterprises, generating substantial direct employment. While coal-dependent incumbents faced market loss, the net result was new economic value and job creation.

　　Symons concludes that companies must recognize theunequivocal directionof government policy. The decarbonization roadmap is clear, though the pace may adapt to economic conditions, geopolitics, and competitiveness concerns—factors behind calibrations like the EU's. This doesn't mean advising immediate divestment from currently profitable assets like coal-fired power stations, which remain essential for grid stability. However, the long-term trajectory away from coal toward cleaner energy is certain, creating bothtransition risks for incumbents and vast opportunities for businesses of all sizes. He advises companies to look beyond a narrow cost-risk lens and actively engage with the opportunities engineered by this policy-driven transformation.

　　Proactive Governance, Strategic Integration: Enterprises Must Move Beyond Being Mere Technology Takers in the AI Era

　　When discussing AI, Symons breaks down the issue into two interconnected dimensions: its transformative impact on work and society, and its complex role at the intersection of sustainability and climate action.

　　He observes that generative AI is fundamentally reshaping the nature of work, giving rise to what he terms a "digital workforce." This shift, in his view, demands a fundamental rethinking of how organizations conceptualize labor and value creation. As new applications and business models emerge, Symons stresses that a host of critical considerations—including governance, ethics, resilience, privacy, security, and legal compliance—must be placed at the forefront. Above all, he emphasizes thattransparency and trustmust form the bedrock of this new technological landscape.

　　To navigate this rapidly evolving terrain, Symons advises organizations to adopt a deliberate and structured approach. He recommends that companies first establish robust and dynamic AI governance frameworks, continually assessing policies, principles, and controls while keeping pace with regulatory developments. Beyond internal governance, he urges firms to actively engage with the broader AI ecosystem—including developers, deployers, regulators, and customers—rather than acting as passive adopters. This proactive stance allows organizations to help shape emerging markets in alignment with their strategic interests.

　　Furthermore, Symons highlights the importance of moving beyond mere risk avoidance to proactive risk management, with a particular focus on cultivating the necessary skills and talent within the workforce. Finally, he underscores the need for clear communication and organizational readiness, advocating for transparency in AI strategy with both employees and customers, supported by practical measures like scenario planning and targeted reskilling initiatives.

　　Turning to the intersection of AI and climate, Symons notes a significant shift in perspective. While acknowledging that AI infrastructure, particularly data centers, consumes substantial energy, he argues that its potential to accelerate climate action is even greater. Based on his analysis, he asserts that AI's analytical capabilities can drive transformative efficiencies in energy systems, such as optimizing logistics and improving renewable integration, yielding a significantly positive net benefit for decarbonization.

　　To ensure this potential is realized, Symons stresses the need to thoughtfully address AI's own environmental footprint. He references an upcoming report focused on reconciling data center expansion with grid decarbonization, previewing several strategic pathways. These include maximizing the use of on-site renewable generation, procuring green power in a way that stimulates new renewable investment, and entering into long-term power purchase agreements to secure clean energy while mitigating price volatility.

　　He also points to the growing trend of co-locating data centers within designated renewable energy zones, where grid infrastructure is already being enhanced for clean energy. Additionally, Symons highlights the promise of intelligently shifting non-time-sensitive computing loads to periods when renewable electricity is most abundant, thereby supporting grid stability and higher renewable utilization.

　　In summary, Symons concludes that organizations must pursue intentional and holistic strategies for AI—grounded in governance, active ecosystem engagement, talent development, and transparent communication. Simultaneously, the infrastructure enabling the AI revolution, especially data centers, must be developed with equal intentionality, ensuring its growth is aligned with and even accelerates the global transition to a sustainable energy future.

　　From Major Emitter to Decisive Solution: China's Pivotal Role in Global Net-Zero Transition

　　Shifting focus to China, Symons draws on his deep familiarity with the market. He underscores China's decades-long role as a significant exporter of decarbonization to the world, driven by its unparalleled scale in manufacturing solar panels, wind turbines, batteries, and electrolyzers—a role that is only accelerating. He asserts thatChina's scaled manufacturing is fundamentally enabling global decarbonizationby making key technologies affordable worldwide. While acknowledging China as the world's largest emitter—accounting for nearly one-third of global emissions—he emphasizes that this makes the country "ground zero" in the climate fight andthe most important nation for achieving global net-zero goals. Symons highlights the critical importance of China's upcoming 15th Five-Year Plan, expected in March, which will set new energy and climate targets.

　　Regarding the priorities for Chinese corporations, Symons outlines several key areas:

　　He first points to the major shift towardsmandatory sustainability reportingaligned with ISSB standards, a transition he describes as a massive undertaking for large firms that have had far less time to develop such systems compared to financial reporting.

　　Second, he stresses that ESG must befully integrated into core business operations, not treated as an add-on. This requires embedding sustainability into performance metrics, board governance, and executive incentives, following the global trend where the Chief Sustainability Officer acts as a key internal strategic advisor.

　　Third, while affirming carbon is the most critical issue, Symons urges Chinese companies tobroaden their focus beyond carbonto encompass water, biodiversity, social dimensions, and the principle of double materiality. He cites emerging best practices, such as early adoption of the Taskforce on Nature-related Financial Disclosures (TNFD), as positive signs.

　　Fourth, he advisesstrengthening value chain decarbonization, a focus for many Chinese companies due to pressures like the EU's Carbon Border Adjustment Mechanism (CBAM). Collaborating with suppliers to reduce embedded carbon is framed as a long-term strategy for risk and cost reduction.

　　Fifth, Symons sees a major opportunity for Chinese firms toleverage domestic technological advancement, using AI, data platforms, and analytics to model emissions, optimize operations, and build resilience. He provides a concrete example from a recent Deloitte report, which found that using AI for infrastructure resilience globally could avert over $70 billion in losses from extreme weather in 2050.

　　Finally, he advocates forproactive engagement and collaboration—with policymakers, standard-setters, and across value chains—to help influence the regulatory environment and ensure companies are active participants in the transition, thereby securing a pathway to long-term value creation.

　　Decarbonization and AI integration will define the future business landscape

　　When discussing the future of sustainable business, Symons identifies two dominant, interconnected megatrends that will define corporate success.

　　First, he states unequivocally thatdecarbonization and the pursuit of net-zero must remain front and center for all businesses. He believes that companies with a clear, strategic roadmap for navigating the risks and opportunities on the path to net zero will be the ultimate winners. He emphasizes that this transition is the megatrend of our era, and its direction is unequivocal: the global economy is moving toward net zero, creating both massive risks and monumental opportunities. This trajectory, he asserts, will persist regardless of short-term political rhetoric or electoral cycles.

　　Second, Symons highlightsthe transformative integration of artificial intelligence. In his view, the opportunity to embed AI into the very core of business operations is immense. He stresses that success will not come from superficial experimentation but from fundamentally rethinking how AI can transform business models to drive revenue and profitability. He draws a parallel between mastering AI and addressing sustainability: both require companies to treat them as critical, complex business issues. Approaching them with clear-eyed strategic intent—fully understanding the associated risks and opportunities—is essential.

　　Symons acknowledges that navigating these dual trends is complex, especially for companies for whom sustainability remains a relatively new paradigm. However, he finds it encouraging that a significant shift has occurred: more companies have moved from aspiration to concrete action. Sustainability is no longer merely a topic for discussion but an imperative that must be integrated into core decision-making.

　　He concludes by noting that the critical challenge is no longer decidingwhetherto pursue net zero, but determininghowto do so in a way that maximizes shareholder returns and mitigates risk within an uncertain political and regulatory landscape. To navigate this clear yet unpredictable pathway, Symons emphasizes the critical importance of tools like scenario analysis and proactive engagement with all market-shaping stakeholders—including regulators, customers, and partners. This approach, he believes, is key to maximizing long-term value creation.