为此,欧洲委员会(“委”)预计将通过详细强制性ESG披露要求,如
ESRS目前建议覆盖84个离散披露要求和1 144个定量和定性数据点。
通用标准处理关键基础概念以及报告过程和格式符合CSRD可持续性报告ESRS1定义二重重要性概念,CSRD报告关键原理之一双重相对性标准意味着公司必须报告不仅对企业ESG问题的潜在金融影响,而且对其企业对人和地球的物质影响。换句话说,公司必须报告从金融角度讲无关紧要的问题。ESRS1还澄清说,某些披露-例如温室气体排放-一直是材料。 十大主题ESRS覆盖所有ESG三大支柱如下(见>高度:自动机">
(can opt to delay until FY 2028) / 2027 (2029 if delay)
(i) ESRS!具体可持续性报告标准欧盟将为非欧盟母公司开发或三)欧盟认为等效的本地司法可持续性报告标准。
2022年3月3日和14日,欧洲财务报告咨询组发布最新一套工作文件,介绍欧盟未来可持续性报告标准ESRS将建立数十项可持续性相关披露要求,根据企业可持续性报告指令对数千个欧盟公司强制发布(见 in thes/covcommunicate.com/129/4984/uploads/csrd-stable-esg-dorps-and-工作文件建议ESRS公司报告社会问题,如同酬差和广泛受保护群体歧视事件(如种族或民族血统、残疾、年龄或性取向)。详细程度报告将粒子化,并包括性骚扰事件等,即使不再受行动约束。强制披露将扩展至公司集体谈判协议(逐国协议)和强迫劳动事件、人权或童工等信息公司应报告所有事件并提供实例摘要证明它们的补救行动。
* * *
If you have any questions concerning the material discussed in this blog post, please contact any of the following members of our ESG, Capital Markets and Securities, and Business and Human Rights teams: Sarah Bishop, Mellissa Campbell Duru, Sinéad Oryszczuk, Paul Mertenskötter, and Ivy-Victoria Otradovec.
This blog presents an overview of some of the detailed climate-related disclosure and reporting metrics covered by the ISSB and EFRAG climate prototypes, and highlights critical considerations for companies as more detailed and mandatory ESG and sustainability reporting frameworks begin to take shape.
Global Context & COP26 Pledges
Major developments that emerged from the November 2021 COP26 summit included the announcement of the new Glasgow Climate Pact, a renewed emphasis on the role of the private sector in addressing climate change risks and opportunities, and the launch of the Glasgow Financial Alliance for Net Zero, a coalition of existing and new net zero finance initiatives dedicated to assisting companies realign their business models for net zero.
In addition, a critical adjunct to COP26 was the announcement of the launch of the ISSB and its work towards the development of uniform global environmental, social, and governance ("ESG") reporting standards.ISSB表示努力鼓励全球吸收并合并为现有ESG报告标准(包括框架,如气候相关财务披露工作队和气候披露标准理事会倡议)。ESG报告标准全球基线旨在向投资者、资本市场参与者和各种其他利益攸关方提供关于公司可持续性相关风险和机会的信息类似于姐妹组织国际会计准则理事会,ISSB将由国际财务报告标准基金会管理。
The scope of the Climate Prototype encompasses physical climate-related risks, risks associated with the transition to a lower-carbon economy, as well as climate-related opportunities for the entity.
Pursuant to ISSB's Climate Prototype, an entity shall disclose the following cross-industry climate metrics:
| Greenhouse gas emissions | Scope 1, 2 and 3 in metric tonnes of CO2 equivalent. |
| Transition risks | Amount and percentage of assets and business activities vulnerable to transition risk. |
| Physical risks | Amount and percentage of assets and business activities vulnerable to physical risks. |
| Climate-related opportunities | Proportion of revenue, assets or business activities aligned with climate-related opportunities (in amount or percentage). |
| Capital deployment | Amount of capital expenditure, financing or investment deployed toward climate-related risks and opportunities (in reporting currency). |
| Internal carbon prices | Entity's internal price for each metric tonne of GHG emissions. |
| Remuneration | Proportion of executive management remuneration affected by climate-related considerations in current period. |
Importantly, the Climate Prototype foresees additional industry-specific climate metrics for companies to report on.ISSB气候原型附录B汇总行业报告要求其中包括为每个行业具体确定的多重需求,例如软件服务公司水压区抽取和耗用水或棕榈油供应链报告公司家庭和个人产品销售报告In light of the growing interdependence between the many ongoing ESG regulatory initiatives (especially those originating in the EU), this reporting requirement should, for example, be considered in the context of recently announced national and international deforestation due diligence requirements for specified products being placed on the UK and EU markets.
2. EFRAG's Climate Standard Prototype: Towards Harmonization?
The ISSB's Climate and General Requirements Prototypes are particularly interesting because EFRAG released a similar framework under the Climate Standard Prototype Working Paper in September 2021.EFRAG框架响应欧盟委员会关于s/www.insideEnergyandense.com/2021/05/the-e-Corporate-divity-proposition-what-company-dessb的Climate原型可能直接影响到欧盟规则。
Compaments也可能感兴趣地注意到EFRAG工作文件和Climate原型都覆盖相似水平的报告,侧重于部门不可知性报告、部门专用报告和实体专用报告EFRAG工作文件捕捉约三分之二ISSB气候原型,其余三分之一有可能在未来数月中补充EFRAG部门特有标准。
本分类法是欧洲日益注重提高气候相关活动透明度的又一标志,但它也是一套本已复杂图象中的另一套标准和指标。At a COP26 side event, for example, EFRAG's work was examined in the context of the ISSB and the work of the TCFD.
Key Takeaways
Two main recommendations flow out of the current landscape on sustainability reporting developments.
- Companies should consider which aspects of their current voluntary sustainability reporting could be integrated into mandatory financial and non-financial sustainability reporting requirements in the future. As new standards emerge, companies have an opportunity to actively monitor developments and "best practices" within their industry and to proactively prepare for future mandatory reporting requirements.美联储报表公司还应该考虑ISSB和EFRAG披露原型方面会如何影响美国正在考虑的与气候有关的披露规则证券交易委员会公司应开始识别本行业相关度量值,制定策略和过程识别物风险和机会,并开发必要的报告控制程序以确保信息收集与报告及时准确性。