????2011年，迪士尼（Disney）推出了一艘巨型郵輪——可容納4，000人的迪士尼夢(mèng)想號(hào)（Disney Dream）。這艘郵輪成為迪士尼的“搖錢樹(shù)”。據(jù)公司2011年年報(bào)顯示，迪士尼“主題樂(lè)園及度假區(qū)”部門國(guó)內(nèi)年收入約10億美元，而其中有3%便來(lái)自夢(mèng)想號(hào)。

????雖然游艇在財(cái)務(wù)方面大獲成功，但依然要受到可持續(xù)發(fā)展的約束。迪士尼可持續(xù)發(fā)展工作負(fù)責(zé)人的目標(biāo)是，在公司全部業(yè)務(wù)領(lǐng)域?qū)崿F(xiàn)凈溫室氣體零排放。從這方面來(lái)說(shuō)，迪士尼夢(mèng)想號(hào)反而是公司的一種倒退。因?yàn)榕c2006年基線相比，公司2011年的直接排放增加了15%。與其他所有部門一樣，主題樂(lè)園及度假區(qū)部門在損益表中必須包括溫室氣體排放。

????讀者可能認(rèn)為，那個(gè)跟數(shù)字打交道的人肯定會(huì)對(duì)這樣一棵搖錢樹(shù)網(wǎng)開(kāi)一面。但在迪士尼，跟數(shù)字打交道的那位同時(shí)也是個(gè)綠色主義者。公司首席財(cái)務(wù)官杰伊?拉蘇洛同時(shí)也是迪士尼公司社會(huì)責(zé)任與可持續(xù)發(fā)展計(jì)劃的負(fù)責(zé)人。

????提到實(shí)現(xiàn)公司排放目標(biāo)需要付出的努力時(shí)，拉蘇洛說(shuō)：“不容易。非常困難?！备鞑块T負(fù)責(zé)人努力想讓股東們滿意，而在報(bào)告財(cái)務(wù)結(jié)果的同時(shí)披露溫室氣體排放量，卻似乎成了他們的障礙。拉蘇洛稱：“同時(shí)我也很確信，這迫使迪士尼內(nèi)部采取了某些措施?！?/p>

???????那么，這種做法在其他公司是否可行？

????2010年的國(guó)際企業(yè)公民大會(huì)（International Corporate Citizenship Conference）上，速遞公司UPS首席財(cái)務(wù)官庫(kù)爾特?庫(kù)恩說(shuō)：“首先，我們得承認(rèn)：首席財(cái)務(wù)官實(shí)際上一直都不是公司可持續(xù)發(fā)展運(yùn)動(dòng)的核心。但最近幾年，首席財(cái)務(wù)官的身份發(fā)生了一些有趣的變化?！彼^續(xù)說(shuō)：“隨著全球經(jīng)濟(jì)衰退、公司破產(chǎn)與信用危機(jī)等問(wèn)題成為主流，首席財(cái)務(wù)官也從原先單純身價(jià)高昂的會(huì)計(jì)搖身一變成為公司策略的聯(lián)合推動(dòng)者。我們都明白，長(zhǎng)期發(fā)展與經(jīng)濟(jì)、社會(huì)和環(huán)境政策是息息相關(guān)的。”

????與拉蘇洛一樣，在UPS，庫(kù)恩既是首席財(cái)務(wù)官，也是可持續(xù)發(fā)展的倡導(dǎo)者。這也就能解釋，為什么UPS作為一家運(yùn)輸公司，它的綠色目標(biāo)可以和削減開(kāi)支措施保持一致。例如，重新調(diào)整卡車行駛路線，設(shè)定更高效的路線，可以減少燃油消耗。這樣不僅可以為公司節(jié)省開(kāi)支，還能減少溫室氣體排放。

????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.