Opinie Archive

0

Deloitte – Trendy Technologiczne 2024

Przedstawiamy sześć trendów technologicznych, które będą miały wpływ na rozwój firm w nadchodzących latach
Jakie trendy technologiczne zdominują najbliższych 24-36 miesięcy?
Trzy kluczowe siły napędzające (interakcja, informacja i obliczenia) oraz trzy kluczowe siły wzmacniające (biznes technologiczny, wzmocnienie rdzenia i cyberbezpieczeństwo oraz zaufanie) są fundamentem, na którym opiera się nasz raport “Deloitte Tech Trends”. W tej piętnastej edycji corocznego raportu omawiamy sześć głównych czynników, które pokazują, że w dobie maszyn generatywnych utrzymanie zintegrowanej strategii biznesowej, solidnych podstaw technologicznych i kreatywnej siły roboczej jest teraz dla organizacji ważniejsze niż kiedykolwiek.
W odniesieniu do wcześniej wspomnianych sześciu obszarów technologicznych, analitycy Deloitte opisują zachodzące zmiany i co roku przedstawiają prognozy rozwoju rynku w kolejnych 24-36 miesiącach. Jakie trendy z tegorocznego raportu Deloitte „Tech Trends 2024” mogą być rewolucyjne dla świata technologii i biznesu?

Trend technologiczny #1

Interfejsy w nowych sferach: Obliczenia przestrzenne i przemysłowe metawersum

W jednym z trendów opisywanych w zeszłorocznej wersji raportu “Po drugiej stronie lustra: przedsiębiorstwa w metaverse” przewidywaliśmy, że metaverse, czyli immersyjny internet, wkrótce stanie się pełnoprawnym narzędziem dla przedsiębiorstw, które odkrywają nowe możliwości interakcji, takie jak rozszerzona i wirtualna rzeczywistość (AR/VR).

W tym roku podkreślamy, że niektóre z tych technologii rozwijają się w nowych kierunkach. Po przejściu od zabawek konsumenckich do narzędzi biznesowych, technologie przestrzenne są szczególnie popularne w zastosowaniach przemysłowych, gdzie firmy koncentrują się na cyfrowych bliźniakach, symulacjach przestrzennych, rozszerzonych instrukcjach pracy i współpracujących przestrzeniach cyfrowych, które podnoszą w organizacjach poziom bezpieczeństwa i efektywności. Przewiduje się, że przychody napędzane przez przemysłowy metaverse osiągną prawie 100 mld USD do 2030r., znacznie przewyższając segment konsumencki (50 mld USD) i korporacyjny (30 mld USD).

Trend technologiczny #2

Nieuchronna kolej rzeczy: GenAI jako katalizator wzrostu

Filozofowie od dawna debatują, czy maszyny są zdolne do myślenia, lecz generatywna sztuczna inteligencja (GenAI) czyni tę kwestię nieistotną. Podstawowe działanie tych modeli ma wiele wspólnego z wcześniejszymi narzędziami uczenia maszynowego, ale dzięki zwiększonej mocy obliczeniowej, lepszym danym szkoleniowym i sprytnemu kodowaniu GenAI może imitować ludzkie zdolności poznawcze na różne sposoby. Bez względu na to, czy AI posiada inteligencję w kontekście filozoficznym, z pewnością ma przełożenie na zastosowania praktyczne. Otwiera to szereg możliwości rozwoju w przedsiębiorstwach – jeżeli maszyny potrafią zachowywać się, rozumieć i opowiadać historie jak ludzie, pytanie brzmi – w jaki sposób to wpłynie na biznes i szeroko rozumiany świat?

Trend technologiczny #3

Mądrze, nie ciężko: Wykraczając poza obliczenia siłowe

W miarę rosnącego znaczenia technologii w biznesie, firmy doświadczają coraz bardziej złożonych obciążeń i wyzwań. Klasyczne usługi chmurowe wciąż dostarczają wystarczającej ilości funkcjonalności dla większości codziennych operacji biznesowych, ale dla innowacyjnych zastosowań, które decydują o przewadze konkurencyjnej, pojawia się nowa potrzeba posiadania specjalistycznego hardware’u. Szkolenie modeli sztucznej inteligencji, przeprowadzanie skomplikowanych symulacji czy też tworzenie cyfrowych bliźniaków środowisk rzeczywistych wymagają zupełnie innego kalibru mocy obliczeniowej. Wiodące dzisiaj przedsiębiorstwa znajdują nowe sposoby wykorzystania istniejącej infrastruktury i dodawania nowoczesnego sprzętu i rozwiązań, aby jeszcze bardziej przyspieszyć procesy. Wkrótce niektóre z nich będą rozważać perspektywę wyjścia poza tradycyjne obliczenia binarne.

Trend technologiczny #4

Od DevOps do DevEx: Budowanie doświadczeń programisty

W miarę wzrostu postrzegania nowoczesnych technologii, jako czynnika różnicującego i istotnej części biznesu, talenty technologiczne stają się ważniejsze niż kiedykolwiek wcześniej. Natomiast obecne metody pracy pozostawiają wiele do życzenia pod względem efektywności. Aktualnie jednak coraz więcej firm przyjmuje nowe podejście, skupiając się na przyciąganiu i zatrzymywaniu najlepszych talentów technologicznych.

Developer experience, czyli DevEx, to podejście skoncentrowane na programiście, które ma na celu poprawę codziennej produktywności i wzroście satysfakcji.

Trend technologiczny #5

W obronie rzeczywistości: Prawda w dobie syntetycznych mediów

Wraz z rozpowszechnianiem się narzędzi sztucznej inteligencji, oszustom jest łatwiej niż kiedykolwiek wcześniej dokonywać podmian tożsamości i wprowadzać w błąd swoje ofiary. Technologia deepfake jest wykorzystywana do obejścia biometrycznej kontroli dostępu opartej na rozpoznawaniu głosu i twarzy. Dzięki łatwości generowania głosu brzmiącego jak prawdziwy, jest również używana w próbach phishingu. Ryzyko związane z utrzymaniem zabezpieczeń rośnie wraz z pojawianiem się każdego nowego narzędzia GenAI. Aby temu przeciwdziałać, firmy starają się łączyć polityki bezpieczeństwa i technologię, aby identyfikować szkodliwe możliwe ataki oraz podnosić świadomość pracowników w zakresie bezpieczeństwa.

Trend technologiczny #6

Core workout: Od długu technologicznego do technologicznego dobrostanu

Po wieloletnich inwestycjach w technologie, które kiedyś uznawane były za nowoczesne, przedsiębiorstwa stają teraz przed wyzwaniem związanym z koniecznością zmodernizowania kluczowych elementów, takich jak mainframe’y, sieci czy centra danych. Aby być gotowym na wyzwania przyszłości, konieczne jest porzucenie fragmentarycznego podejścia do obszarów długu technologicznego i zastąpienie go nowym, całościowym i kompleksowym.

Zapobiegawcze oceny dobrostanu, oparte na wpływie na biznes, mogą pomóc zespołom określić, które obszary „stosu” technologicznego wymagają uwagi, a które mogą nadal skutecznie spełniać potrzeby IT. W przyszłych latach firmy prawdopodobnie będą opracowywać bardzo dostosowany i zintegrowany plan obejmujący cały „stos” technologiczny, w tym inwestycje w technologie samonaprawcze, które zmniejszą potrzebę przyszłych modernizacji.

źródło: Raport: Trendy Technologiczne 2024

0

ATINER Newsletter No. 28, December 2023

  • From 18-21 December ATINER successfully organized its 17th Annual International Conference on Global Studies: Business, Economic, Political, Social and Cultural Aspects. During the conference 34 papers were presented from 50 authors coming from 21 different countries (Australia, Austria, Bosnia and Herzegovina, Bulgaria, Canada, China, Germany, India, Iraq, Ireland, Israel, Italy, Kazakhstan, Luxembourg, Norway, Poland, Portugal, Turkiye, UAE, UK and USA). The final program of the conference is available at: www.atiner.gr/2023cbc-pro

Publications Uploaded This Month

Athens Journal of Business & Economics
Athens Journal of Health and Medical Sciences
Athens Journal of History
Athens Journal of Law
Athens Journal of Social Sciences
Athens Journal of Sports
Forthcoming Papers

Forthcoming Conferences Organized by ATINER

ATINER is organized into 7 Divisions, 37 Units and 8 Centers. Each one organizes at least one annual academic event (conferences, symposiums, roundtable discussions etc.). All events are small academic gatherings as these are described in ATINER’s mission and policy.

Click here to see the list
0

Dorota Lost Sieminska, Director, Legal Affairs and External Relations Division, IMO: Goal 5 “Achieve gender equality and empower all women and girls”.

 

Marek Grzybowski (5) questions to Dorota Lost Sieminska, Director, Legal Affairs and External Relations Division, IMO

An Exclusive interview to Baltic Journalist Maritime Club  of the Baltic Sea & Space Cluster  (BSSC)

The leading topic of the meeting was the role of women in world administration, science and maritime business during the WISTA Poland meeting.
– Ladies work in all areas related to the 17 IMO Sustainable Development Goals – Dorota Lost Sieminska, Director, Legal Affairs and External Relations Division, IMO emphasized during the meeting.
We asked Director Dorota Lost Sieminska about the role and tasks of the Legal Affairs and External Relations Division of the IMO in activities for the development of safety in maritime transport, activities for sustainable development and other factors ensuring the functioning of people at sea.

 

Marek Grzybowski: Please, describe the fields in which the Legal Affairs and External Relations Division, IMO operates?

Dorota Lost Sieminska, Director, Legal Affairs and External Relations Division, IMO:

Role of the Legal Affairs and External Relations Division

The Legal Affairs and External Relations Division consists of four offices: the Legal Affairs Office (LAO), the External Relations Office (ERO), the Public Information Services (PIS) and the Maritime Knowledge Centre (MKC).

Legal Affairs Office

LAO is responsible for providing legal advice on a wide range of issues related to the activities of the Organization. LAO protects the legal interests of IMO by advising the Secretary-General, the treaty-making bodies, the Member States and other Divisions of the Secretariat. LAO is responsible for reviewing the contractual activities of IMO, including agreements with private and non-state organizations such as banks and goods and services providers. The Office also assists with the negotiation and conclusion of Host Government Agreements for meetings and activities held by IMO in other countries.

LAO is responsible for legal advice on questions of related to the Convention on the International Maritime Organization and other treaties adopted under the auspices of the Organization and provides legal support at all stages of the amendment process. The Secretary-General of IMO is the depositary for more than 50 treaties. In this context, LAO examines instruments of accession, ratification, acceptance, etc. related to IMO treaties deposited by Governments and any associated reservations or declarations. LAO reports to the Assembly and to the Council on the status of the IMO Convention, as well as on the status of all treaties adopted at IMO.

Furthermore, LAO is responsible for the IMO Legal Committee and provides legal advice to the Assembly, the Council, diplomatic conferences, and various other committees. The Office also assists Human Resources Services on legal aspects of personnel issues. Additionally, LAO is responsible for protecting IMO’s intellectual property rights.

External Relations Office

 ERO is responsible for providing protocol support to meetings and events involving the Secretary-General, both at and away from Headquarters, as well as visits of high-level dignitaries to the IMO. The Office acts as the liaison between the Permanent Missions and the Government of the United Kingdom of Great Britain and Northern Ireland for the purpose of facilitating and ensuring the proper accreditation of the members of the missions to IMO. ERO is in charge of assisting in the presentation of credentials to the Secretary-General by newly appointed Permanent Representatives, as well as organising events hosted by the Secretary-General.

In addition to arranging flag-raising and ensuring the observance of official periods of mourning, ERO is responsible for maintaining up-to-date lists of Heads of Diplomatic Missions, Permanent Missions, Focal points, Liaison Officers as well as Intergovernmental and Nongovernmental Organizations which have observer status with IMO. ERO is also in charge of the events related to the World Maritime Theme.

Public Information Services

PIS provides strategic and hands-on communication and outreach support for all IMO’s work and initiatives. PIS is engaged in a multitude of connected and integrated outreach activities designed to improve global awareness of the Organization and its impact, through storytelling on multiple integrated platforms.  These include the news and hot topic sections of the IMO public website (in English,  French and Spanish); issuing press releases;, arranging press conferences and television/radio interviews, responding to media requests, in-house production of multimedia digital content including  videos, and giving presentations on the work of IMO to groups visiting the Organization. PIS provides summary reports of and provides media support to all IMO meetings.

PIS leads the annual Day of the Seafarer campaign (25 June) and promotes the International Day for Women in Maritime (18 May) and the World Maritime theme each year.

Maritime Knowledge Centre

The MKC provides collections, information resources and services to support the IMO Secretariat, Member States, representatives and delegates. Its specialized collections comprise the archives of official documents and IMO Publications, including IMO Conventions, meeting summaries, piracy reports, research guides, and a facts and figures page. The MKC also collects resources covering maritime affairs, shipping and other subjects relevant to the work of the Organization.

Additionally, the MKC runs a Current Awareness Bulletin that provides a monthly digest centred around topics and themes related to the work of IMO. The Bulletin is free to download and to distribute.

Marek Grzybowski: The maritime business situation has changed dramatically after the Covid-19 pandemic. How are the IMO doing in this situation?

Dorota Lost Sieminska, Director, Legal Affairs and External Relations Division, IMO:

Indeed, the COVID-19 pandemic changed the world in many aspects. At the beginning of 2020, IMO  had to adjust to the new working methods, at the same time addressing the challenges faced by the shipping sector.

Throughout the pandemic, the maritime sector has continued to deliver the vital supplies that people need. Seafarers have worked tirelessly, at the heart of this trade, to keep goods flowing. Despite difficulties with port access, repatriation, crew changes and more, there can be no denying that seafarers have gone beyond the call of duty.

The Secretary-General of IMO worked with Governments, shipowners and relevant United Nations organizations to ensure that seafarers get all the necessary support. One of the major achievements was the adoption of the United Nations Assembly resolution calling on UN Member States to designate seafarers and other marine personnel as key workers and to implement relevant measures to allow stranded seafarers to be repatriated and others to join ships, and to ensure access to medical care.  The Secretary-General also urged the Governments to prioritize seafarers in their national COVID-19 vaccination programmes.

The United Nations bodies and agencies issued a large range of recommendations, including key legal, policy and technical guidance, as well as joint statements and declarations to address the challenges posed by the pandemic to the transport industry, and have highlighted that additional, country-level concrete means of action are needed to tackle them,

IMO continues to work with our sister UN agencies, with industry bodies and with Governments to address the ongoing needs of seafarers.

The Joint Action Group has been established to review the impact of the COVID-19 pandemic on the world’s transport workers and the global supply chain (JAG-TSC), consisting of representatives of ICAO, ILO, IMO, WHO, the International Air Transport Association (IATA), the International Chamber of Shipping (ICS), the International Organization of Employers (IOE), the International Road Transport Union (IRU), the International Transport Workers’ Federation (ITF) and International Union of Railways (UIC). The Group discussed serious and urgent challenges faced by transport workers resulting from the COVID-19 pandemic.

As a result of this cooperation, the IMO Assembly, which met at its 33rd session from 27 November to 7 December this year, adopted resolution A.1189(33) on the recommendations emanating from the Joint Action Group to review the impact of the COVID-19 pandemic on the world’s transport workers and the global supply chain (JAG-TSC).

Marek Grzybowski:  Russia’s attack on Ukraine creates new challenges for the global maritime business. What was IMO’s response to this situation?

 Dorota Lost Sieminska, Director, Legal Affairs and External Relations Division, IMO:

The IMO Council, which met on 10 and 11 March 2022, at its thirty-fifth extraordinary session, requested the IMO committees to consider ways to enhance the efforts of Member States and observer organizations in supporting affected seafarers and commercial vessels and consider the implications of the situation in the Black Sea for the implementation of IMO treaties.

Through 2022-2023, IMO organs such as the Council, the Legal Committee, the Maritime Safety Committee, the Facilitation Committee, the Marine Environment Protection Committee and Technical Cooperation Committee) have reviewed and condemned Russia Federation’s actions and called on the Russian Federation to withdraw from Ukraine.

The IMO Assembly, at its 33rd session in December this year, discussed the ongoing conflict in Ukraine. The Assembly adopted several resolutions, among them resolution A.1183(33) on the impact of the Russian armed invasion of Ukraine on international shipping.

 Marek Grzybowski: The role of women in the maritime logistics business is growing. WISTA International, Anglo-Eastern Ship Management, the International Seafarers Welfare Assistance Network (ISWAN) and the International Chamber of Shipping (ICS) conducted an online survey to find out how seafarers perceive ‘discrimination’ and how on board based on their personal experiences. As many as 60% of women reported that they faced gender discrimination on board. 66% of respondents report that their employees have started harassing and intimidating co-workers. 25% of female shipboarders said that in the maritime transport sector, physical and sexual harassment is widespread, occurs on board and is an invasion of their privacy. International Day for Women in Maritime 2023 theme was  ”Mobilizing networks for gender equality”. What actions need to be mobilized for gender equality?

Dorota Lost Sieminska, Director, Legal Affairs and External Relations Division, IMO:

As we know, the shipping industry is traditionally male dominated. In this context, in 1988 IMO initiated a gender programme to help the industry to be more inclusive and to support women to achieve a representation that is adequate in the current world.

Women are key maritime stakeholders that provide an important and vital contribution in the maritime domain. Within the framework of maritime development, and through its Women in Maritime programme, under the slogan: “Training-Visibility-Recognition”, IMO continues to support the participation of women in both shore-based and sea-going posts.

IMO maritime training institutions such as the IMO International Maritime Law Institute in Malta as well as the World Maritime University in Malmo also maintain gender balance and train women to be better prepared to pursue their careers in maritime professions. Every year we see more women as naval architects, engineers or maritime lawyers. They are well trained and educated to work shoulder to shoulder with men.  IMO supports access to maritime training and employment opportunities for women in the maritime sector.

The Organization is also strongly committed to helping its 175 Member States achieve the UN 2030 Agenda for Sustainable Development and the 17 Sustainable Development Goals (SDGs), particularly Goal 5 “Achieve gender equality and empower all women and girls”.

Considering IMO’s Strategic Direction 6 (Address the human element), the IMO Council Group on Strategic Plan agreed to expand on the various aspects relevant to training, certification and watchkeeping as well as fair treatment, to respond to the current trends and developments such as new technologies, future fuels, bullying and harassment, including sexual assault and sexual harassment (SASH). The work to address sexual harassment at sea will be carried out at IMO in cooperation with ILO. Certainly, more awareness and training in this respect is needed and IMO will continue its efforts to address those matters.

Marek Grzybowski: IMO World Maritime theme for 2023: “MARPOL at 50 – Our commitment goes on”.  How has MARPOL changed over these 50 years? What challenges await us in the coming years?

Dorota Lost Sieminska, Director, Legal Affairs and External Relations Division, IMO:

Indeed, 2023 marks the 50th Anniversary of MARPOL, the most important international treaty to prevent pollution from ships into the marine environment. Initially, MARPOL covered accidental and operational oil spills from tankers, the prevention of pollution from chemicals carried in bulk, packaged dangerous goods, sewage, and garbage. Annex VI, which was adopted through the 1997 Protocol, added also the prevention of air pollution from ships.

Over time, the States Parties to MARPOL worked collaboratively to improve the treaty, adopt new requirements to better protect the environment and ensure that all current challenges are addressed. Through five decades, MARPOL has constantly advanced to keep up with lessons learned and new demands. The treaty had a positive impact on the marine environment and has changed how ships are designed and operated. Notably, the number of oil spills reduced by 90%. Thanks to MARPOL, the discharge of plastic garbage into the sea is banned and operational wastes, such as garbage and sewage, cannot simply be disposed of at sea, and are very strictly regulated.

More recently, Annex VI which regulates air pollution introduced new requirements to cut sulphur oxide emissions from ships. Current challenges include addressing the decarbonization of shipping to support the global fight against climate change. IMO is focusing its efforts to enhance sustainable shipping and protect the oceans and populations globally. We must address decarbonization, digitalization and innovative technologies, including automation. At the same time, the seafarers are in the centre of attention and are trained to be well equipped for the technological transition.

 

0

Piotr Witek, President of the Management Board of MOORE Polska: ESG is important because it integrates environmental, social and governance aspects

Marek Grzybowski (5) questions to Piotr Witek, Managing Partner, President of the Management Board of MOORE Polska

An Exclusive interview to Baltic Journalist Maritime Club  of the Baltic Sea & Space Cluster  (BSSC)

ESG is important because it integrates environmental, social and governance aspects and this allows companies to operate in a sustainable way, contributing to social well-being, building trust and ensuring long-term success.

Companies are increasingly focusing on ESG issues not only because of social and environmental concerns, but also because of the growing interest of investors, who are increasingly directing their capital towards companies that demonstrate a strong commitment to these areas.

Introducing ESG as a step-by-step process, involving the whole team and skilfully adapting the approach to the specifics of the company in question. Assistance in these areas can help a small company implement sustainability and social responsibility practices more effectively.

Marek Grzybowski: Please, describe the fields in which the ESG is important?

Piotr Witek, Managing Partner, President of the Management Board of MOORE Polska:

ESG (Environment, Society and Governance) has become really important for several important reasons outlined briefly in the following paragraphs:

  1. Sustainability: The challenges of climate change, poverty, social inequalities and other environmental issues are making sustainability a key priority for society. Companies that focus on ESG issues can contribute to solving these problems and the long-term wellbeing of society.
  2. Investments in line with values: Investors are increasingly paying attention to sustainable investments. Companies that effectively manage ESG issues are seen as more credible, ethical and long-term oriented. As a result, they are attracting investment from those investors who look not only at profits, but also at positive social and environmental impact.
  3. Risk and regulatory oversight: Environmental, social and governance activities can affect a company’s reputation and carry legal and financial risks. As a result, more and more regulation is drawing attention to these areas and companies are required to report and act more transparently in line with ESG principles.
  4. Increased consumer trust: Customers are increasingly paying attention to what values a company stands for before they decide to buy products or use services. Companies that are committed to ESG principles can build stronger relationships with customers who prefer companies that care about society and the environment.
  5. Long-term performance: companies focused on sustainability and social responsibility are more resilient to changing market conditions. Effective ESG management can contribute to a company’s long-term performance and sustainability.

In other words, ESG is important because it integrates environmental, social and governance aspects and this allows companies to operate in a sustainable way, contributing to social well-being, building trust and ensuring long-term success.

Marek Grzybowski:  What does an entrepreneur understand by the acronym ESG?

Piotr Witek, Managing Partner, President of the Management Board of MOORE Polska:

ESG can be translated as ‘Environment, Social, and Governance’. These are the three key areas that companies and investors consider when assessing a company’s sustainability and social responsibility activities and performance.

The interpretation of the terms thus formulated could be as follows:

  1. Environment (Environmental): Refers to how the company affects the environment. Includes issues such as greenhouse gas emissions, natural resource consumption, waste management and other activities that affect the ecosystem.
  2. Society (Social): Includes aspects related to social relations, personnel management, employee safety, community engagement, diversity and inclusivity.
  3. Governance: Deals with the organisational structure, the way the company is governed, transparency, business ethics, compliance with legislation and corporate rules. It also deals with issues related to risk management and stakeholder relations.

Companies are increasingly focusing on ESG issues not only because of social and environmental concerns, but also because of the growing interest of investors, who are increasingly directing their capital towards companies that demonstrate a strong commitment to these areas.

Companies that effectively manage ESG aspects can enjoy better access to capital, greater customer confidence and other long-term benefits.

Marek Grzybowski:  ESG reporting covers topics such as recycling, greenhouse gas emissions, other types of air pollution, environmental impact, business ethics, employee health and safety, as well as safety management and accident prevention. What is the role of the audit firm in this process?

Piotr Witek, Managing Partner, President of the Management Board of MOORE Polska:

The auditor’s role in ESG (Environment, Social and Governance) reporting is key to ensuring the integrity, credibility and transparency of the information contained in companies’ ESG reports.

Here are some key aspects of the auditor’s role in this context:

  1. Verification of information: ESG auditors are responsible for verifying and confirming that the information contained in ESG reports is accurate, comprehensive and in line with accepted standards. This includes checking data on greenhouse gas emissions, natural resource management, social practices, diversity, business ethics and other ESG-related areas.
  2. Compliance with norms and standards: Auditors verify that companies comply with specific norms and standards for ESG reporting, such as the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), or the Task Force on Climate-related Financial Disclosures (TCFD). Verifying compliance helps ensure consistency and comparability between different companies.
  3. Evaluation of processes and controls: Auditors assess the processes and controls that the company has put in place to collect, analyse and report ESG data. This includes checking that appropriate data quality controls are in place and that reporting systems are transparent and effective.
  4. Financial reports and ESG: Auditors also consider the links between financial reports and ESG data. They assess whether there is consistency between financial and ESG information and whether possible risks related to ESG aspects are adequately addressed in the financial reports.
  5. Provision of audit opinion: Following the audit, the auditor provides an audit opinion on the reliability and trustworthiness of the information contained in the ESG reports. This opinion is important for investors, customers, business partners and other stakeholders as it confirms that the information is trustworthy.

By carrying out these activities meticulously, ESG auditors play a key role in enabling companies to report ESG effectively and build trust among stakeholders. Reliable ESG reporting is becoming increasingly important with the growing importance of sustainability and social responsibility.

Marek Grzybowski:   Large companies have created special sections to meet the conditions and prepare ESG reports. How to help small businesses act in accordance with ESG mandates?

Piotr Witek, Managing Partner, President of the Management Board of MOORE Polska:

Implementing ESG of a small company can be beneficial for both the company itself and its stakeholders. Here are some ways you can help a small company implement ESG:

Training and awareness:

    • Organise training for the management team and employees to raise their awareness of the nature and benefits of ESG.
    • Awareness of what the key ESG areas are and why they are important for the long-term success of the company.

Risk and opportunity analysis:

    • Help the company identify potential risks and opportunities related to ESG aspects.
    • Conduct a business impact assessment in the context of environmental, social and governance issues.

Development of ESG strategies:

    • Development of an ESG strategy, tailored to the specific industry and company characteristics.
    • Help set ESG goals that are measurable, achievable and in line with the company’s mission and values.

Introduction of reporting standards:

    • Assist in the implementation of ESG reporting standards, such as the Global Reporting Initiative (GRI) or others appropriate to the industry.
    • Provide tools to effectively monitor and report progress in the ESG area.

ESG data management:

    • Assist in the collection, analysis and management of ESG-related data.
    • Help automate data collection processes to facilitate regular reporting.

Partnerships with stakeholders:

    • Building relationships with different stakeholders such as investors, customers, suppliers and the local community.
    • Identify stakeholders’ ESG expectations and help align the company’s strategy with these expectations.

Access to sustainable finance:

    • Help to identify sources of sustainable finance, such as sustainable funds or programmes that support ESG-compliant investments.

Investor education:

    •  Communicate with investors and demonstrate that the company manages ESG aspects effectively.
    • Preparation of relevant ESG materials and information for investors.

Introducing ESG as a step-by-step process, involving the whole team and skilfully adapting the approach to the specifics of the company in question. Assistance in these areas can help a small company implement sustainability and social responsibility practices more effectively.

Marek Grzybowski:   Many companies view the auditor as just another controller in the company. Especially small and medium-sized companies that have little staff perceive the auditor this way. Is it possible to create an atmosphere of partnership between the SME and the auditor? How does MOORE do it?

Piotr Witek, Managing Partner, President of the Management Board of MOORE Polska:

This is how this process is possible. It becomes crucial to create an atmosphere of partnership between small businesses and the auditor. This approach is called partnership auditing or audit consulting. In this context, the auditor is not only seen as an auditor, but also as a business partner who helps the company achieve its business goals, identify areas of improvement and adapt to changing market conditions.

Here are some of the concepts that Moore Polska believes will make partner auditing possible:

  • Understanding Business:Auditors can invest time in understanding the client’s specific business and business objectives. This allows them to better tailor the audit approach to the company’s specific needs.
  • Support in Process Improvement: Auditors can offer tips and suggestions for improving internal processes, risk management and operational efficiency in general.
  • Development of the Financial Strategy: Auditors can assist clients in developing a financial strategy, helping to identify areas for investment and achieving long-term financial goals.
  • Advice on ESG Issues: Auditors can act as advisors in ESG-related areas, helping companies to adapt to sustainability standards.
  • Education and Cooperation: Auditors can play the role of educators, helping clients understand the nature of auditing, the principles of compliance and the benefits of appropriate financial management practices.
  • Transparent Communication: An important element of peer audit is transparent communication. Auditors should actively engage in dialogue with clients, jointly solving problems and discussing audit results.
  • Personalised Approach: Auditors can tailor their approach to specific client needs, avoiding a one-size-fits-all approach and providing a more personalised service.

Creating an atmosphere of partnership requires commitment from both sides – auditor and client. It is important that the auditor is not seen as just an audit tool, but as a partner who supports the growth and success of the company.

A long-term relationship based on mutual trust and cooperation can benefit both parties.

Marek Grzybowski: Thank you for your answers

0

BCG Report: Financing Climate Adaptationand Resilience Is Good for Business and the World

 

By Veronica ChauQahir DhananiNathanial MatthewsCharmian CainesTrish StromanRebecca GibbsMaxine Yee, and Pippa Fielding

Financing climate adaptation and resilience (A&R) is an opportunity for businesses and private investors—not a burden. From Risk to Reward: The Business Imperative to Finance Climate Adaptation and Resilience is a new study published by BCG in collaboration with the Global Resilience Partnership (GRP) and United States Agency for International Development (USAID) that lays out the investment thesis for the private sector to finance climate adaptation and resilience.

 

Our analysis aims to inform industry-wide actions at this critical time. This report details the adaptation and resilience business case, laying out three key opportunities for the private sector to secure value and identifying the specific entry points for finance:

  • The “Protect” Opportunity. Companies can safeguard value at risk and protect assets, supply chains, and operations by implementing and financing adaptation and resilience measures. Lenders and investors can safeguard their portfolios by deploying capital toward resilient assets and companies.
  • The “Grow” Opportunity. Investors can finance companies that develop adaptation and resilience solutions, and companies can invest in new adaptation and resilience product lines, creating climate-resilient revenue streams and thereby expanding the overall market of adaptation and resilience solutions.
  • The “Participate” Opportunity. The private sector can collaborate with the public sector to finance and implement capital projects and deploy finance toward vehicles that support a portfolio of projects.

The report closes with a set of actions that different industry participants can take to begin availing themselves of these three opportunities and fostering systemic resilience to help protect the planet and its people.

This report is a key element of BCG’s response to the US government’s President’s Emergency Plan for Adaptation and Resilience (PREPARE) Call to Action to the Private Sector.