迪士尼高管一人分饰两角

    2011年，迪士尼（Disney）推出了一艘巨型邮轮——可容纳4，000人的迪士尼梦想号（Disney Dream）。这艘邮轮成为迪士尼的“摇钱树”。据公司2011年年报显示，迪士尼“主题乐园及度假区”部门国内年收入约10亿美元，而其中有3%便来自梦想号。

    虽然游艇在财务方面大获成功，但依然要受到可持续发展的约束。迪士尼可持续发展工作负责人的目标是，在公司全部业务领域实现净温室气体零排放。从这方面来说，迪士尼梦想号反而是公司的一种倒退。因为与2006年基线相比，公司2011年的直接排放增加了15%。与其他所有部门一样，主题乐园及度假区部门在损益表中必须包括温室气体排放。

    读者可能认为，那个跟数字打交道的人肯定会对这样一棵摇钱树网开一面。但在迪士尼，跟数字打交道的那位同时也是个绿色主义者。公司首席财务官杰伊•拉苏洛同时也是迪士尼公司社会责任与可持续发展计划的负责人。

    提到实现公司排放目标需要付出的努力时，拉苏洛说：“不容易。非常困难。”各部门负责人努力想让股东们满意，而在报告财务结果的同时披露温室气体排放量，却似乎成了他们的障碍。拉苏洛称：“同时我也很确信，这迫使迪士尼内部采取了某些措施。”

       那么，这种做法在其他公司是否可行？

    2010年的国际企业公民大会（International Corporate Citizenship Conference）上，速递公司UPS首席财务官库尔特•库恩说：“首先，我们得承认：首席财务官实际上一直都不是公司可持续发展运动的核心。但最近几年，首席财务官的身份发生了一些有趣的变化。”他继续说：“随着全球经济衰退、公司破产与信用危机等问题成为主流，首席财务官也从原先单纯身价高昂的会计摇身一变成为公司策略的联合推动者。我们都明白，长期发展与经济、社会和环境政策是息息相关的。”

    与拉苏洛一样，在UPS，库恩既是首席财务官，也是可持续发展的倡导者。这也就能解释，为什么UPS作为一家运输公司，它的绿色目标可以和削减开支措施保持一致。例如，重新调整卡车行驶路线，设定更高效的路线，可以减少燃油消耗。这样不仅可以为公司节省开支，还能减少温室气体排放。

    In 2011, Disney launched a behemoth sea craft -- a 4,000-person occupancy vessel called the Disney Dream. She's been a profitable barge. According to the company's 2011 annual report, the Dream accounted for 3% of the nearly $1 billion increase in domestic revenue for Disney's "Parks and Resorts" division.

    But the ship's financial success doesn't exempt it from an effort, led by Disney's head of sustainability, to reach zero net greenhouse gas emissions, company-wide. In that sense, the Dream set the company back, increasing its 2011 direct emissions by 15%, compared to the 2006 baseline. Parks and Resorts, like every department, must include greenhouse gas emissions as part of their profit and loss statements.

    You would think that such a moneymaker would get a pass from the numbers guy. But at Disney (DIS), the numbers guy is also the green guy. Jay Rasulo, the company's CFO, oversees Disney's corporate social responsibility (CSR) and sustainability initiatives.

    "It's not easy, it's quite difficult," Rasulo says, referring to the effort needed to reach the company's emissions goal. When department heads are busting tail to make shareholders happy, reporting greenhouse emissions along with financial numbers can seem like just another obstacle. "At the same time," Rasulo says, "I know for a fact that it has forced actions within Disney."

     Could it fly at other companies?

    "Let's admit it: CFOs haven't exactly been at the center of the corporate sustainability movement," UPS (UPS) CFO Kurt Kuehn told the audience at a 2010 International Corporate Citizenship Conference. "But a funny thing has happened to the role of the CFO in recent years," he continued. "As issues like global recession, company bankruptcies, and credit crises have taken center stage, CFOs have gone from being fancy accountants to co-drivers of corporate strategy. [As] you know, long-term growth can't be separated from issues of economic, social and environmental policies."

    Keuhn, like Rasulo, is both UPS's CFO and sustainability advocate. That makes sense for a shipping company -- green goals often line up with cost-cutting measures. For example, re-routing trucks to drive more efficient routes burns less fuel, which both saves the company money and reduces its greenhouse-gas emissions.