????據畢馬威會計事務所（KPMG）2011年的可持續發展報告指出，消費品行業的公司更傾向于制定可持續發展計劃。而安永會計事務所（Ernst & Young）2011年的報告則指出：“全球共有超過3,000家公司公布了可持續發展報告”；這其中包括三分之二的《財富》世界五百強公司（Fortune Global 500）。不過，對于大多數公司而言，公布可持續發展報告還需要可持續發展負責人與首席財務官之間認真協商。

????可持續發展負責人與首席財務官這兩個職務合二為一有幾大好處。當然，首席財務官參與公司可持續發展方面的工作對任何公司內的環保人士都有好處。舊金山州立大學（San Francisco State University）道德與可持續企業中心（Center for Ethical and Sustainable Business）的丹尼斯?柯林瑞切特教授說：“這樣可以使人們了解可持續發展的作用，提高可持續發展的重要性，而不是僅僅將可持續發展看成一幫環保主義分子的事。”

????此外，除了一些陳詞濫調之外，首席財務官似乎也很適合可持續發展的工作。安永會計事務所的報告顯示，大多數可持續發展措施都需要第三方認證，而這與財務審計頗為類似。報告稱，這恰好符合首席財務官的作風，“他們知道如何選擇最佳供應商，也知道如何與他們開展有效的合作。”

????而且，負責公司社會責任工作也會給首席財務官帶來好處。柯林瑞切特教授說：“首席財務官一直被嚴格限制在負責公司的財務狀況”，而接管可持續發展工作則可以提高他們在公司內部的知名度。拉蘇洛便是最好的例子，外界一直盛傳他可能成為CEO羅伯特?艾格的繼任者。

????由拉蘇洛擔任可持續發展工作的負責人并不是迪士尼內部的一次大規模策略調整；這本來就是這家公司的運行方式——迪士尼的首席財務官一直都同時負責公司社會責任事務。拉蘇洛認為，這種做法在迪士尼可能比在其他公司更為適合，因為公司業務很大程度上都依賴有見地的孩子家長的主動參與。這家媒體巨頭的消費者會密切關注迪士尼品牌的一舉一動，因為這些品牌會對他們的孩子造成深遠的影響。拉蘇洛說：“迪士尼品牌與公司的價值在于其一舉一動的真實性。我們不能說一套做一套。”

????拉蘇洛也看到了同時兼任這兩份工作的好處。他說：“我認為，首席財務官有獨特的義務和機會，為一些表面上看起來似乎非常困難的決策提供商業論證。首席財務官有先天的優勢，既可以提供商業論證，同時還能反復提醒人們一個事實，即可持續發展是公司的核心價值所在。”(財富中文網)

????譯者：劉進龍/汪皓

????Companies in the consumer goods industry also tend to have a sustainability plan, according to a 2011 sustainability report by KPMG. And, in total, "more than 3,000 companies worldwide now publish sustainability reports," according to a 2011 paper from Ernst & Young; that figure includes two-thirds of the Fortune Global 500. But for most companies, publishing these reports requires serious negotiation between the sustainability head and CFO.

????There are a couple of benefits to fusing the two roles. Of course, having the CFO involved in sustainability efforts benefits the eco-conscious members of any organization. "It gives higher visibility to the role of sustainability," says Denise Kleinrichert, a professor at San Francisco State University's Center for Ethical and Sustainable Business. "It raises the level of importance of sustainability instead of just being seen as, you know, a bunch of tree-huggers."

????Besides, in spite of the stereotypes, CFOs might be cut out for the job. According to the Ernst & Young report, most sustainability measures require third-party certification, which can feel a lot like a financial audit. That's right up a CFO's alley, the report says: "They know how to select the best providers and work with them effectively."

????CFOs can also benefit from taking charge of corporate social responsibility efforts. "The CFO has been strictly confined to looking at the financial picture," Kleinrichert says, but taking over sustainability can make the finance person more visible to the rest of the company. This has likely worked well for Rasulo, who has been mentioned as a potential successor to CEO Robert Iger.

????Giving Disney's Rasulo the job as sustainability head wasn't a major strategy change for Disney; it's just how the company rolls -- Disney's CFO has always been in charge of CSR. Rasulo argues that this may work for Disney more than many companies as its business depends on the wiling participation of informed parents. The media giant's consumers closely monitor the actions of Disney brands because those names play strongly with their children. "A lot of the value of our brand and company is the authenticity with which we act," Rasulo says. "We cannot act in a way that is different from what we try to represent."

????Rasulo sees the benefits of his dual job. "I think that the CFO has the unique obligation and opportunity to make the business case for what sometimes, on their face, seem to be very tough decisions," Rasulo says, "[CFOs] are particularly well-positioned to both make the business case and to proselytize the fact over and over that this is a core value of the company."