hrefss/www.ogcoblicy.co.uk/media/7145/oga-esg-taskforce.pdf>report 鼓励高级领导团队内部模拟所需行为。
工作队还提出定量和定性度量来方便并规范ESG报告工作。
建议量化度量包括:
- Key健康安全统计和度量表; Gas处理-排空点火和解决方案; Air和水污染风险和
- Waste管理处置
- 建议包含:
- /Baard监督治理与气候变化风险和机会; 支持低排放经济行动计划;
- 目标描述/驱动减排活动投资方法(遵守监管标准)and
- Stated environmental and Health, Safety and Environment policies adopted by senior management.
The Task Force also suggested that companies may wish to set their emissions targets against the reduction targets "required to meet the goals of the Paris Agreement".
As COP26 approaches, the energy sector will increasingly come under the microscope and the importance of the sector getting its ESG reporting right will grow commensurately. It is possible that the UK Government may decide to impose early mandatory disclosure requirements on the energy sector, just as it has done with the pensions sector. With this potential outcome clearly in mind, the OGA notes that it "expects voluntary buy-in [of its recommendations], mindful of mandatory TCFD compliance by 2025".
The North Sea Transition Deal
Effective governmental efforts to "green" the energy sector can be seen in the North Sea Transition Deal (the "Deal") between the UK government and the offshore oil and gas industry. The Deal, signed in March 2021, seeks to decarbonise North Sea oil and gas production by encouraging private investment into new and emerging technologies, including hydrogen production, offshore wind and carbon capture usage and storage ("CCUS").Notably, the Deal incorporates the government's new emissions reduction targets to facilitate the UK's net zero ambitions, and commits to delivering "investment of up to £14-16 billion by 2030 in new energy technologies, with the government delivering a business model to enable CCUS and hydrogen at scale".
The Deal may impact the way in which the OGA awards oil and gas licences and it seems likely that the government's 2050 net zero targets and CCUS policy will be key factors in determining whether the OGA awards operational licences to oil and gas companies in the future.
Regulatory and Policy Trends in the U.S.油气部门 能源部门也不陌生ESG需求监管当局已经开始将气候变化审查纳入其油气基础设施项目评估中。 拜顿政府3月31日发布美国就业计划很可能加速这一进程。
与ESG相关监管动态和美英投资者对上升的关切,能源公司应考虑审查ESG披露以缓解诉讼威胁或ESG监管行动公司尤应密切关注ESG开发会如何影响企业运营,因为`主动者'投资者寻找去碳化企业并可核查地持续投资回报。
Corporate和M&A应尽职责活动(能源部门内外)也应重点关注ESG相关监管和诉讼主张,供方公司可能接受这些主张。CovingtonESG专家小组将乐于与客户合作,帮助客户理解对客户日益增加的义务和期望,并有可能对客户寄予期望。
UK市场研究机制允许CMA调查市场是否运行良好,如果运行良好,原因何在CMA初步市场研究后,如果CMA发现市场中引起竞争关注的特征或特征,它可以展开详细的市场调查,为政策或法律/监管变化提出建议,或启动单项执法行动,如果它在市场研究中识别潜在反竞争行为。
CMA市场研究范围为插接混合和全电客EV提供充电点,包括汽车和光箱具体地说,CMA将研究各种环境EV收费问题,包括家/地街上工作场所中心点与目的地p>CMA将审查范围内两个核心主题:
The CMA notes that it wants to "ensure the sector works well for people now and in the future, which will help to build trust in the service and address any competition issues."
Invitation to Comment
The CMA invites comments in particular on its proposed scope of study.
Any interested party may comment by 5 January 2021.
Possible Outcomes
Upon the conclusion of a market study, the CMA has a range of options to address any identified concerns, including:
- making a reference for a full market investigation (at the end of which the CMA has wide-ranging powers to address any competition concerns identified, including breaking-up businesses);
- guidance to consumers;
- guidance to the sector (i.e.物价透明性)并 建议政府需要额外支持(即:或需要政策或监管干预的地方 。
联合王国政府目前正在就潜在法律进行磋商。英国政府期望该法将特别影响超市和时装厂、肉和奶制品生产者和企业使用棕榈油和其他自然成份并提议立法可能为企业提供法律确定性和清晰义务。
联合王国政府拟议立法力求查禁非法砍伐森林和生态系统变化并补充生产国政府和企业当前举措联合王国政府在公告中强调森林保护在应对气候变化方面的重要性,并特别指出:
- deferation占全球温室气体排放量的11%;
- 估计80%森林砍伐由农产品生产产生并 大森林清除生产这些商品不被视为合法 。
博客文章中, 我们考虑拟议立法的范围和范围对企业内可能意味着什么, 并提供广义GRI建议和国际可持续性尽职驱动程序上的一些上下文.
建议目前侧重于大型企业,视营业量和雇员数而定。根据国际和国家会计法,法律可能遵循欧盟和联合王国将大型企业界定为非中小企业的其他环境与可持续性举措政府预期超市和时装厂最有可能受拟议立法的影响,此外还有“公司将农林产品或衍生产品投放英国市场”。确定哪些企业属于类似勤勉报告框架范围证明对许多企业来说复杂化,特别是那些公司结构复杂并正在扩展的企业。
政府打算确保立法增强并符合现有的英国非金融公司报表和尽职框架不遵守制裁仍有待确定,但当前高层次建议显示政府将能够对继续使用未合法生产/或未建立强力尽职体系的森林风险商品的企业课以罚款和其他民事制裁。
关键建议之一是引入强制克尽职责要求GRI建议中一些重要范围界定方面包括:
- 应有的注意义务应同时涵盖侵犯人权和环境风险和影响,这些风险和影响需要仔细和清晰地定义and
- obligations for companies should be commensurate with the size of the organisation, their impact and ability to influence change;
- the financial sector should also be covered by a similar mandatory due diligence obligation, undertaking due diligence in order to avoid their lending and investment activities funding deforestation.
The extent to which any eventual legislation will incorporate these suggestions is currently unclear.
The GRI also recommended the introduction of a legally binding target to end deforestation within UK agriculture and forestry supply chains as soon as practicable, by no later than 2030.
Next steps: consultation
The UK Government — in particular, the Department for the Environment, Food and Rural Affairs ("Defra") — has launched an online consultation on the draft legislation to solicit views from the UK and international stakeholders (closing on 5 October 2020).Feedback to the consultation will inform the Government's response to the GRI's due diligence recommendation, and assist in weighing the potential impacts of the proposed legislation on businesses and other interests.
If the Government decides to legislate, the intention currently seems to be to that the legal framework will be established in primary legislation, followed by more detailed secondary legislation, and subject to further consultation.
Wider context: the proliferation of due diligence obligations
Following the UN's adoption of the Guiding Principles on Business and Human Rights ("UNGPs"), there has been an increasing trend of national and regional regulatory initiatives, including human rights and environmental due diligence and reporting requirements.
One such significant initiative is in motion an at EU level.On 29 April 2020, the EU announced that it would introduce legislation in 2021 to make human rights and environmental due diligence mandatory for EU companies (see our May 2020 blog post here).欧洲议会目前正在编写关于这个问题的立法倡议报告,我们期望委员会在今后数月内进行协商。欧盟司法和消费者事务专员最近确认,委员会将将该条例列入2021年委员会下一个正式工作方案(预期于2020年10月发布)。These efforts are taking place in the context of the EU's wide suite of regulatory initiatives that are part of the "European Green Deal" (see an overview webinar here).
The UK Government considers that by introducing a mandatory deforestation and ecosystem supply chain law, it will provide businesses with some legal certainty by setting a "floor" and minimum standards to meet. However, against a backdrop of a rapidly evolving patchwork of due diligence requirements — including the more comprehensive, potential EU human rights and environmental due diligence regulation — it is possible that, for in-scope businesses, the UK's introduction of further issue-specific due diligence obligations will exasperate the compliance challenges caused by a piecemeal approach.