Appetite for change - Accountancy Nieuws

ForewordMark SchofieldGlobal Leader, Sustainability & Climate Change TaxPricewaterhouseCoopers LLP (UK)This PricewaterhouseCoopers report examinesattitudes in the international business communitytowards environmental regulation, legislation and taxes.I believe that this is the most comprehensive surveyof its kind yet completed, because of the number ofparticipants and the range of industries and nationalitiesrepresented. Together they create a unique insight intocorporate thinking.In almost 700 interviews, conducted in 15 countries,executives shared their perspectives on the following:• the impact of climate change;• the government’s role in protecting the environment;• which environmental policy tools they prefer and why; and• the ingredients necessary for a global climate change deal.Climate change is testing the ability of the world’s leaders todevelop effective environmental policies through consultation.Many, in and out of government, are frustrated with thepace of negotiations, as evidenced during the challengingsummit in Copenhagen, but recriminations and defeatismare distractions. The message from business leaders in thissurvey is clear: focus on expanding the baseline commitmentsfrom (and post-) Copenhagen into straightforward policiesthat are applied consistently over the long term.Our research indicates what business leaders think, and whatthey are looking for, from government and environmentalpolicies. This creates a platform for constructive dialoguebetween business and government, which is ultimately whatbusiness really wants. For those struggling to find a globalconsensus, there is plenty of hope. While companies ofdifferent sizes and sectors do emphasise different concerns,attitudes around the world are strikingly similar. A largemajority of businesses, for example, are potential supportersof incentives, emissions trading schemes and carbon taxes.Political leaders who activate this potential have a goodchance of creating historic solutions to the unprecedentedchallenges facing our planet.Many executives believe that current government policies arenot sufficiently coherent or effective. But they remain ready tosupport policies that are consistent, clearly linked to savingthe environment, and developed in consultation with theprivate sector, so as to be effective when implemented.More cooperation among governments, internationalinstitutions and businesses will be required to preserve theenvironment so that subsequent generations can prosper.The findings here and on pwc.com/appetiteforchange areintended to encourage dialogue, identify opportunities forcollaboration and policy optimisation, and help governmentsand international institutions understand the viewsof businesses.I hope you find reading this report as interesting and thoughtprovokingas we have found researching it.