内能环境 //www.ludikid.com/category/esg/ 能源、商品和环境法律和政策开发 图伊2023年1月31日20:07:29+00 en-US 时钟 一号 https://wordpress.org/?v=6.1.1&lxb_maple_bar_source=lxb_maple_bar_source https://insideenvironmentredesign.covingtonburlingblogs.com/wp-content/uploads/sites/47/2021/06/cropped-cropped-cropped-favicon-3-32x32.png 内能环境 //www.ludikid.com/category/esg/ 32码 32码 构建可持续性策略-公司从竞争法角度所能做(非) //www.ludikid.com/2023/01/building-a-sustainability-strategy-what-companies-can-not-do-from-a-competition-law-perspective/ Johan Ysewyn、Laura van Kruijsdijk和Eirini Marnera 2023年1月31日20:07:00+00 ESG系统 欧洲能源和气候政策 反托拉斯 欧联 欧洲联盟委员会 可持续性 //www.ludikid.com/?p=8431 p对齐='中心'###/p>可持续性规范社会和经济生活的所有政策和部门可持续发展的目标是满足今世后代的需要,同时不损害后代自足性。公司需要创新,因为经济条件显示可持续性方向改变可持续性考量和绿色开发Continue Reading… p对齐=scenter可持续发展的目标是满足今世后代的需要,同时不损害后代自足性。公司需要创新,因为经济条件显示可持续性方向改变可持续性考量和绿色开发日益引起竞争法执法者的关注。竞争管理机构,如欧盟委员会、希腊竞争管理委员会、荷兰竞争管理机构和德国竞争管理机构都对接受私营部门提出的可持续性倡议持积极立场。公司如何平衡可持续性和竞争法博客文章中,我们分析最新开发进一步解释公司需要导航的可持续性框架 。

spanid='More8431QQQQ/span>The publication of the Commission's Revised Draft Horizontal Agreements Guidelines and its chapter on sustainability was analyzed in our previous blogpost.万博体育app手机登录2022年10月3日,委员会通过了关于发布与第101和102TFE新问题或未解决问题有关的非正式函件的订正通知(“ahref='https://competition-policy.ec.europa.eu/system/files/2022-10corona病毒_万博体育app手机登录units/eur-lex.europa.eu/legal-content/EN/TXT/PDF/万博体育app手机登录eur-lex.europa.eu/legal-content/EN/TXT/PDF/万博体育app手机登录经修订的非正式指导通知提供更大的灵活性万博体育app手机登录依据/strong_p>希腊竞争委可持续性沙盒 2022年10月3日,HCC正式启动HCC是首个国家竞争管理机构介绍这一工具万博体育app手机登录可持续性沙盒环境受监督,企业可采取举措,在指导和直接协作下对特定时期可持续发展目标做出重大贡献可持续性沙盒通过这种方式确保这些举措不会严重妨碍竞争(至少HCC认为如此),从而提高法律确定性并降低与可持续发展有关的投资监管风险。

Corpaties可以在Sandbox提交建议书需要提供具体信息,例如对拟议做法进行竞争评估由高管竞争总局评价他们的建议书评估后,合同委员会主席审查提案并发布不采取行动信,如果他同意的话。发布不行动信后,公司可以在市场实施建议万博体育app手机登录协调委提供的任何指导显然仅限于希腊因此,提供的保护范围将限于希腊境内的活动。然而,这并不削弱这一开发对可持续性和竞争法新领域互动的更广泛重要性。下段时间里,HCC将任命一名可持续性倡导者,以评价拟议举措 。

/p/p>Bka最近决策实践 b>bka最近检查sss/ss///bundeskartellamt.de/SharedDocs/Entscheidung/EN/Fallberte/Karteverbot/2022/B2-90-21.pdf?_Blob=publicationFilev=2#em>Bananas案例 竞争管理机构批准这项协议,因为它发现没有竞争敏感信息交换 ,例如 、价格、成本、生产量或边距此外,没有最低物价或溢价协议Bka表示,协议不属德国竞争法第1节协调行为范畴(类似于TFEU第101条禁止规定)。s/www.bunskartellamt.de/SharedDocs/Entscheidung/EN/Fallberite/Kartellverbot/2022/B2-72-14.pdf?_Blob=publicationFilev=2按照这项计划,执行某些动物福利标准的农民可获补贴/千猪或家禽肉通过支付附加费出售Bka发现争议协议是暂时允许的,没有具体说明协议持续时间,因为它具有先驱性质并改进动物福利标准。

2022年1月Bka裁定,s/www.bundeskartellamt.de/SharedDocs/Entscheidung/EN/Fallberite/Kartellborte/2022/B2-87-21.pdf2022年3月,Bka表示对食品零售商向日记支付附加费,泰瑞公司随后向参保农支付附加费。

>荷兰竞争管理局关于农户之间合作的不动作信和指南 2022年6月发布>不动作信ACM根据TFE规则第101(3)条评估相关协议联合市场倡议作为一项环境损害协议提供客观可持续性效益,因为它向排放者提供另外一种减少CO2排放的解决方案,而不影响目前可供选择的办法。论坛还指出,该倡议对相关市场和全社会所有消费者都有利,这些利益大于对消费者的负面影响。ACM坚持其i.e. /d但它是争取将可持续性考量纳入竞争框架方面的一项重要进展。

The ACM has also issued Guidelines regarding collaborations between farmers (Leidraad samenwerking landbouwers).这些准则阐明了竞争规则允许农民之间合作的一些主要可能性。关于可持续性考量问题,准则分章专门探讨协作问题,作为可持续性倡议的一部分此类协作可采取横向或纵向协议形式(农商和供货商/买主之间协议形式)。协议甚至可以涉及售价或生产量,如果这样做是必不可缺的。协议必须是实现可持续性目标所必备的,否则是不允许的 。

奥地利对Cartel法的修正

Ocelands修正Cartel法https/www.parlament.gv.at/PAKT/VHG/XXVII/I/I_00951/index.shtml>企业合作实现生态可持续或气候中立经济现已免予卡特尔禁止新规定扩展了卡特尔法第2(1)节禁止的一般豁免范围,大意是,只要消费者分享效率利润有助于生态上可持续或气候中立经济(包括市场效率之外),这些效率利润即被视为存在修改竞争法的创新元素在于它首次出现在具有法律约束力的文本中,而非竞争管理机构指南中(i.e./em>,ACM指南)。

NetZero银行联盟>/a> 阻塞化石燃料公司接受金融服务的潜在协同做法。 2022年11月,国际商会发布白皮书标题 Clubation

com/2022/05/可持久性-european-commissions-此类协议无法引起竞争法问题如果协议会影响竞争参数,则会受第101条TFEU约束,但有可能从第101(3)条下的豁免中受益可能的免责因纯经济原因不足,例如保护牛奶生产者高收入,Bka前的拟议方案强调了这一点。可持久协议提供客观环境效益,即 i.e.最后,将可持续性福利视为全社会福利并将其纳入法律引入的反托拉斯框架可预示竞争分析和实践新时代的到来。 近些年来,为将可持续性考量纳入反托拉斯分析做出了重大努力。竞争管理委员会和国家竞争管理机构,特别是HCC似乎接受公司提出的可持续性倡议但也存在不同的决策实践风险国家竞争局批准可持续性协议的决定对另一个国家竞争局没有约束力,而协议可能产生效果的领土内则有争议。这就意味着由第二次NCA裁量权批准或拒绝争议协议中的可持续性考量万博体育app手机登录因此,委员会与国家竞争主管机构之间的互动似乎至关重要,因此应当加强。

Overall,鉴于决策实践不足,仍需要欧盟和国家一级的更多指导。竞争自评在这方面很重要,当公司制定可持续战略时,法律咨询是关键Covington团队准备提供此建议 即将到来的欧盟绿色索赔规则 //www.ludikid.com/2023/01/upcoming-eu-rules-on-green-claims/ Rosa Oyarzabal、Lucas Falco、Candido García Molyneux、Yuliya Gevrenova和Bart Van Vooren Tue2023年1月24日02:29:26+00 ESG系统 欧洲能源和气候政策 广告保护 绿清洗 净零 可持续性 //www.ludikid.com/?p=8415 p对齐='Center'###/p>欧盟委员会预期在未来数月内提交绿申请指令建议(“绿申请指令建议”)或'建议'。连同建议指令授权消费者通过更好的保护避免不公平做法和更好的信息实现绿色过渡Continue Reading…

The European Commission is expected to present a Proposal for a Directive on Green Claims  ("Proposed Green Claims Directive" or "the Proposal") within the next few months.  Together with the Proposal for a Directive empowering consumers for the green transition through better protection against unfair practices and better information ("Consumer Empowerment Directive Proposal"), the Proposed Green Claims Directive would contribute to the EU's green transition towards a circular, climate-neutral and clean economy by creating a common methodology for the substantiation of green claims that concern the environmental footprint of products, services and companies.It would aim to reduce greenwashing and enable consumers to take informed purchasing decisions based on reliable information about the sustainability of products and traders.

If adopted, it is likely to significantly limit the environmental claims that businesses can make in the EU/EEA.  Businesses may want to consider approaching the Commission to try to influence the final legislative proposal that it is expected to present by March 2023.  Once the Commission presents its legislative proposal, businesses should consider proposing amendments to the European Parliament and Council. 

Harmonization of the Rules on Green Claims in the EU

Currently EU law does not explicitly regulate environmental claims.万博体育app手机登录Instead, environmental claims are subject to the general rules of Directive 2005/29 on Unfair Business-to-Consumer Practices and Directive 2006/114 on Comparative Advertising.  While the Commission and Member States have issued guidance interpreting these directives and their national implementation in the context of green claims, in practice there is a wide range of variations on the requirements for and enforcement against these claims among Member States.  The Proposed Green Claims Directive is expected to create a harmonized set of rules on the substantiation of voluntary green claims applicable to all companies operating in the EU/EEA.

Covered Green Claims

The Proposal is expected to define green claims subject to the new rules as "any message or representation, including text, pictorial, graphic or symbolic representation (e.g., labels, brand names, company names or product names), which states or implies that a product or trader has a positive or no impact on the environment or is less damaging to the environment than other products or traders, respectively, or has improved their impact over time."  The Proposal is not expected to apply to claims that cover aspects other than those related to the environment.  For example, sustainability claims would only be covered if they refer to environmental sustainability (e.g., preventingbiodiversity loss).

The proposed rules are also only expected to cover voluntary claims made by companies in the context of business-to-consumer ("B2C") transactions.  The rules would also not cover environmental mandatory labelling or disclosures under EU environmental rules.万博体育app手机登录For example, mandatory declarations under Proposal for Ecodesign for Sustainable Products Regulation, or the requirements under the EU Taxonomy Regulation or the Proposal for a Regulation Establishing a Union Regulatory Framework on the Certification of Carbon Removals) are out of scope.

General Rules on Green Claims

The Proposal is expected to impose general requirements on the environmental claims that companies can make that will mirror those of the existing Commission's guidance.  In particular, it will require that companies:

  • only make environmental claims that have been substantiated through an approved methodology that meets specific criteria (see below); 
  • do not make a positive environmental claims where a product has both a positive and negative environmental impact.  Companies may communicate the positive claim only if they also communicate the negative impact in a clear and understandable way.  For example, if savings in water consumption lead to a notable increase in greenhouse gas emissions or to a negative environmental impact in another stage of the life-cycle of the product (e.g., CO2 savings at the stage of manufacturing leading to a notable increase of CO2 emissions at the use phase), both facts should be disclosed together with the claim;
  • make available the information on the assessment on which the environmental claim is based, including (i) information on the product or activities of the trader subject to the claim, (ii) environmental aspects, environmental impacts or environmental performance covered by the claim, (iii) the methodology used, (iv) the underlying studies or calculations used to assess, measure and monitor the environmental impacts or aspects covered by the claim, (v) a brief explanation how improvements in environmental performance are achieved, etc.  Access to this information may be provided in the form of a weblink, QR code or equivalent!万博体育app手机登录and
  • review the accuracy of their environmental claims (and their substantiation) at least once every five years from the date of the underlying studies or calculations.  In cases where there are circumstances that may affect the accuracy of the claim (i.e., when there are updates of the scientific methodology substantiating the claim), the environmental claim should be reviewed and updated immediately.

Methodology to Substantiate Green Claims

In line with current Commission's and Member States' guidance on environmental claims, the Proposal is expected to require economic operators to duly substantiate their environmental claims on the basis of a methodology that:

  • is based on widely recognized scientific evidence, state of the art technical knowledge and takes into account relevant international standards.  Where there is no recognized scientific method or insufficient evidence to assess environmental impacts and aspects, claims referring to such environmental impacts would not be allowed;
  • assesses the environmental impact throughout the whole life-cycle of the product;
  • takes into account: the product composition!素材制作从过程和产品使用中排出耐用性、可恢复性和生命终结性;
  • asesse万博体育app手机登录and
  • is regularly reviewed by a third party with a view to take account of technical and scientific progress and the development of relevant international standards as well as revised where necessary to reflect such progress.

The Proposal is expected to add a lengthy list of additional requirements with which the methodologies to substantiate environmental claims must comply.  This is a significant departure from the previous, lighter requirements under the Commission's and Member States' green claims guidance.  In this context, the Proposal links these requirements to the existing EU Product and Organization Environmental Footprint methods ("PEF" and "OEF").  Where a company complies with the Product Environmental Footprint Category Rules ("PEFCRs") for a product, the claims made on the basis of the PEFCRs are deemed compliant with the requirements of the Proposal.

Requirements Related to Comparative Environmental Claims

The Proposal is also expected to include rules on environmental comparative claims, namely, that:

  • companies use the same methodology to assess the environmental impacts, aspect or performance of products or traders to which the comparison is made (e.g., where two traders make a claim on climate change, where one considered only direct impacts, whilst the other considered both their direct and indirect impacts, the results are not comparable);
  • data used for the substantiation of the comparative claim must be generated or sourced in an equivalent manner to ensure their comparability (e.g., choosing indicators on the same aspects but that use a different formula for quantification makes comparisons impossible, and therefore, there is a risk of misleading consumers)!and
  • the most significant stages along the value chain must be taken into account for all products and traders compared, etc.

If adopted, these requirements are likely to make environmental comparative advertising more challenging for companies.  Product certification and testing is costly, and the proposed wording would in practice require companies to conduct head-to-head studies to be able to claim any comparative advantage.  Broad, sector-wide claims based on publicly available studies would no longer be acceptable.

New Rules on Forward Looking Claims

The Proposal is also expected to introduce new strict rules on forward-looking claims (i.e., claims that suggest that a product, service or company will achieve specific environmental benefits by a certain future date).The Proposal is expected to require that claims related to the future environmental performance of a product, service or trader:

  • be accompanied by commitments that include milestones to be achieved within clearly specified time frames (if a target set for 2030 does not include any periodic milestones, it is impossible for stakeholders, or the trader itself, to monitor whether they are on track and what are the challenges);
  • indicate a baseline year for targets and the indicators reflecting performance in the baseline year and the year linked to the improvement set out in the claim (e.g., "50% reduction of greenhouse gas emissions compared to 2015" instead of "50% reduction of greenhouse gas emissions");
  • not include actions or targets already achieved, etc.

Enforcement and Access to Justice for third Parties

The proposal is expected to introduce new and reinforced rules on enforcement against companies making non-compliant environmental claims.  Member States are expected to be required to carry out a compliance monitoring:

  • as part of their regular checks;
  • in cases where they have sufficient reason to believe that an environmental claim presents a risk of infringement of the rules, laid down in the Proposal!或
  • 响应.

CompanyAfter receiving a notification for non-compliance, companies would only have 10 business days to provide an answer.  Where a trader does not provide a timely or satisfactory answer, enforcement authorities must require the trader to correct the non-compliant claim or immediately stop its communication.  The trader will have to implement the corrective actions within 30 business days.

The Proposal is also expected to allow third parties to submit complaints against non-compliant green claims before administrative authorities, and thereafter courts, if the third parties have sufficient interest or have the rights infringed.   Such complains may lead to injunctive actions, including the immediate stop of the communication of the non-compliant claims.

Next Steps

The European Commission is expected to formally present its proposed Green Claims Directive by the end of March 2023.  Once presented, the European Parliament and Council will consider the Proposal for adoption through the ordinary legislative procedure.  This process will allow for the introduction of amendments and will take at least 18 months.  As indicated above, industry should keep a close eye on the development of this proposal as the requirements it will impose will have a significant impact on the current practices.

企业碳计数监听-注释请求 //www.ludikid.com/2022/12/corporate-carbon-counting-under-scrutiny-comments-requested-on-pending-updates-to-the-greenhouse-gas-protocol/ 卡罗尔·布朗、蒂姆·邓肯、丹尼尔·费尔德曼安德鲁杰克 马丁列维和凯文波龙卡兹 2022年12月21日wed23:23:50+00 碳市场、政策管理 披露需求 ESG系统 碳信用 清洁能源 气候变化 气候披露 披露需求 供应链链 可持续性 //www.ludikid.com/?p=8377 万博体育app手机登录p对齐='Center''##p>温室气体协议(“GHP协议'或'协议')-由世界资源学会和世界商业促进可持续发展理事会合作承载的测量和管理公司温室气体排放领先标准设置程序-Continue Reading… 万博体育app手机登录

The Greenhouse Gas Protocol ("GHG Protocol" or "Protocol")—a leading standard setter for measuring and managing corporate greenhouse gas emissions, borne of a partnership between World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD)—has opened stakeholder surveys concerning the revision of its Corporate Accounting and Reporting Standard, Guidance on Scope 2 Emissions, and the Scope 3 Standard and Scope 3 Calculation Guidance.

The GHG Protocol's standards and guidance are a foundational element of the Science Based Targets initiative (SBTi), which helps shape and verify corporate emissions reductions targets and ensure they are aligned with the goals of the 2015 Paris Agreement.协议是大企业首选碳核算机制:2016年92%以上Fortune500公司向CDP报告排放数据时,根据Hgorm协议会计标准这样做。万博体育app手机登录自2004年以来公司会计报告标准从未修订过,范围2排放指南-即自2010年代初首次发布以来与公司电热三维排放相关联的排放量从未修订过。

i2022年3月宣布利害关系方调查过程时,《温室气体议定书》宣布,“关键焦点将是通过重大披露举措确保与正在开发的核算规则相统一和一致..信息披露创举多多样,跨行业和司法权限,但关键共性在于依赖温室气体协议当前框架 。

,例如,美国证券交易委员会s/www.cov.com/en/news-and-inights/inights/2022/03/sec-proposes-landmark-climate-证交会在其提案中明确纳入并采纳了由《温室气体协议》开发的许多概念。 href='###ftn1>>[1]smost-federal-contracters-to-disclose-gas-emissions-d这项建议明确要求承包商遵守《温室气体协议公司会计报告标准》hrefss/www.insideenergandense.com/2022/12e-强制报告-csrd-scsrd-spassed-efrag-adps-ss/温室气体协议持续调查为公司回想这些新规则交互作用提供了一个难得的机会,论坛会同情跨辖区问题。

II万博体育app手机登录可再生能源证书作用2范围发布指南

A万博体育app手机登录RECs当前在2范围报告

Hrefss/default/files/Scope%2020Guidance_Final_Sept26.pdf>>当前2范围指导 (发布于2015年)为实体报告2范围排放量框架-即购买电耗、蒸气、热和冷却间接排放当前,实体可以通过定位法(基于实体地理区域平均产生能源排放量)或市场法(基于实体购买RECs的具体生成器排放物)报告CLE2排放量。

RECs是再生电源发布并出售给其他实体的工具,这些实体可能与直接购买电力合同捆绑或不可包绑万博体育app手机登录当前指南解释RECs销售传递可再生能源需求信号,这些信号驱动生产变化万博体育app手机登录RECs设计创建需求端市场信号,当前指南不要求实体证明RECs额外性也就是说,实体无需证明将排减纳入REC兆瓦本不会实现万博体育app手机登录数个其他报告机制,如英国绿楼理事会净零碳建框架,包含 这一额外性需求协议正考虑改变RECs

A部分修改中,协议似乎在重新评估是否和如何计算RECs协议2022年3月公告宣布由Anders Bjorn研究范围2,夏季Bjorn

C拟议的改变将显著效果报告2排放

二大建议 研究-完全拆分市场化计算或需要证明额外性-将大大改变公司计划减少排放2015-2019年期间89%公司购买RECsRECs对范围2排减量的贡献消除后,中位市场排减量从30.2%下降至8.5%顶端公司正越来越多地寻求将可再生能源与负载相匹配,以便他们能够确信其能源需求在所有时段都通过可再生能源得到满足,并能够向客户和投资者证实他们在这方面的陈述。然而,实现这一目的可能比通过购买可再生能源项目所产REC实现净零雄心更具有挑战性,而不考虑其额外性。因此,REC报告特征是一个关键问题,将在修订《温室气体议定书》时处理。万博体育app手机登录RECs和其他工具对支持公司净零策略的贡献也将在联邦贸易委员会最近宣布的
UpstreamDownstream
emissions from purchased goods and servicesdownstream transportation and distribution
capital goodsprocessing of sold products
fuel- and energy-related activities (not included in scope 1 or scope 2)use of sold products
upstream transportation and distributionend-of-life treatment of sold products
waste generated in operationsdownstream leased assets
business travelfranchises
employee commutinginvestments
upstream leased assets 

For each of these fifteen categories, the Guidance prescribes a time boundary to account for all emissions related to the entity's activities in the reporting year, even if those emissions occurred in a prior year or are expected to occur in a future year.万博体育app手机登录计算指南还就每一类别规定了一套专用计算排放法。万博体育app手机登录举例说,购买商品和服务产生的排放可用供应商专用法报告(有特定供应商提供的数据)、混合法报告(有某些供应商提供的数据和二级信息补缺)、平均数据法报告(有货物质量和平均排放因子数据)或开支法报告(有货物经济值和平均排放因子数据)

IVsites/default/files/mocket-bases%20Survey%20Memo.pdf如上所述,基于市场的核算方法涉及使用合同工具或抵减信用量测量排放量性能,而《温室气体议定书》允许这些方法处理范围2排放问题。万博体育app手机登录然而,当前指南不包括基于市场报告直接(范围1)或供应链排放(范围3)的计算方法这份调查请求利害相关方反馈各种市场化计算方法-包括抵减信用额、嵌套信用额、供销棚/价值链干预、批量平衡认证和书籍填报证书-可能应用到范围1和3排放报告上。

V万博体育app手机登录公司应该从此难得机会生成碳规则

sqls=s/alpha-chan-o FC启动绿指南评审 60天注释周期20232 //www.ludikid.com/2022/12/ftc-launches-green-guides-review-60-day-comment-period-opens-january-2023/ Laura Kim、Lindsay Brewer和Alexandra Remick Thu,2022年12月15日 ESG系统 广告保护 绿向导 绿清洗 //www.ludikid.com/?p=8366 2022年12月14日,联邦贸易委员会一致投票发布联邦注册局通知,请求对绿指南效果作出评论。初始注释请求求取关于保留、修改或撤销指南的投入。通知发布于12月下旬Continue Reading… 万博体育app手机登录

On December 14, 2022, during an open Commission meeting, the Federal Trade Commission voted unanimously to issue a Federal Register notice requesting comments on the efficacy of the Green Guides.  The initial request for comments seeks input on whether to retain, modify, or rescind the Guides.  The notice was published in late December, marking the beginning of a 60-day comment period that ends on February 21, 2023.

As a part of its regulatory review, the Commission's request for public comment seeks information about the costs of complying with the Guides, evidence of the degree of industry compliance with the Guides, and whether guidance is no longer needed for particular claims.万博体育app手机登录The Commission is also soliciting comments on whether additional or more specific guidance is needed for a variety of claims currently covered in the Guides, including compostable, degradable, recycled content, and recyclable claims.  In her separate statement, Chair Khan referenced recent reports that recycled plastics often end up in landfills, and questioned whether recyclability claims should reflect the realities of how products are processed rather than whether they are picked up from a recycling bin.

In addition to requesting input on whether to update existing claim-specific guidance to reflect new technology and market realities, the Commission will consider public comments about possible expansions to the Guides, as well as the possibility of launching a rulemaking.  The Commission requests input on whether to augment existing guidance on carbon offset claims by offering views on other claims related to climate change such as "net zero," "carbon neutral," "low carbon," and "carbon negative."  Noting the "proliferation of environmental benefit claims includes claims not currently addressed in the Guides," the Commission is also seeking input on whether to add to the Green Guides guidance on energy use or energy efficiency claims as well as "organic" and "sustainable" claims, two claims on which the Commission previously declined to issue guidance.

During the open Commission meeting, members of the public offered input on the Green Guides review, including the need to consider environmental justice concerns, market changes since the last regulatory review such as the increase in online shopping, and the utility of tracking mechanisms such as mass balance chain of custody to inspire trust in environmental marketing claims.

The 60-day comment period is the first major step in the Commission's multi-year effort to review the Green Guides. 

ESG强制报表形状:CSRD传递EFRAG通过ESRS草案 //www.ludikid.com/2022/12/eu-mandatory-esg-reporting-takes-shape-csrd-is-passed-and-efrag-adopts-draft-esrs/ Paul Mertenskötter、Sarah Bishop、Candido García Molyneux、Bart Van Vooren和Ivy-VictoriaOtradovec wed2022年12月7日 ESG系统 欧洲能源和气候政策 CSRD 欧洲可持续性报告标准 欧洲联盟 ISSB 报表编程 供应链链 //www.ludikid.com/?p=8340 p对齐表示'中心''###p>United United Nations(“EU”)传递世界最深远强制环境、社会和管理报告机制公司可持续性报告指令从2024年将适用于第一批大欧盟公司,并在随后的四年中逐步扩展至小公司归根结底Continue Reading… p对齐表示s/data.europa.eu/doc/doc/PE/P-352022-INIT/en/pdf最终预期它适用于5万多公司在欧盟注册、上市或经商值得注意的是,从2028年起CSRD将适用于非EU母公司,这些公司生成欧盟净营业量150万欧元以上,并至少有一个欧盟子公司受CSRD约束(或一定规模的局部分支)。spanid表示'More-8340'##span>

为此,欧洲委员会(“委”)预计将通过详细强制性ESG披露要求,如Europes可持续性报告标准此外,CSRD报告将受经认证审计师有限保证的约束,预计最终将受更严格的保证标准约束(i.e. ,“合理”保证)。意图既向投资者提供投资决策所需要信息以考虑可持续性因素,又更广泛地增加公司ESG对其他利益攸关方影响的透明度( /em>、管理者、消费者、民间社会和非政府组织)。

squative上文指出,从2024年开始,从2024年开始分批实施这些法律,第一批报告应于2025年提交CSRD将通过ESRS实现操作,ECRS委员会必须在2023年6月前以委托行为方式通过ESRS实现操作一套拟议的ESRS草案由欧洲财务报告咨询组(EFRAG)在过去一年中开发并上星期提交委员会审议。

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">FY 2025 / 2026ESRSListed Small- and Medium Enterprise ("SME")Is not a Large Company but has transferable securities listed on a regulated market" in the EU and meets at least 2 of the following 3 conditions: (i) more than 10 employees (annual average), (ii) EUR 700k in net turnover, and (iii) EUR 350k in total assets.FY 2026
(can opt to delay until FY 2028) / 2027 (2029 if delay)ESRSNon-EU Parent Company With Significant Business in the EUCompany that is not established under the laws of a EU Member State (e.g., the US) and that has generated more than EUR 150M of net turnover in the EU for each of the last two consecutive financial years and has at least: (i) one subsidiary that meets any of the definitions above (e.g., Large Company), or (ii) a branch (generally an unincorporated physical presence) that generated net turnover greater than EUR 40M in the preceding year.FY 2028 / 2029Choice of:
(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。
高亮从Cop 27:解决日 //www.ludikid.com/2022/11/highlights-from-cop-27-solutions-day/ 托马斯·赖利 Thu,2022年11月17日22:55:22+00 ESG系统 国际气候努力 适配 COP27 G20 77国集团 全球南方 损耗 缓冲 NDCs 英国 联 合 国 //www.ludikid.com/?p=8265 p对齐表示scentersv/ps商谈最后宣言文本自昨天以来似乎没有取得显著进展阻塞进度的问题与一开始确定为关键的问题相同:损耗和损耗缓冲漏洞自2020年起承诺给发展中国家的1000亿美元气候金融并.Continue Reading… p对齐表示scenter表示s/p>

对最后宣言文本的谈判自昨天以来似乎没有取得显著进展阻塞进度的问题与一开始确定为关键的问题相同:损耗和损耗缓冲漏洞自2020年起承诺给发展中国家的1000亿美元气候金融并倍增1000亿美元 用于适应项目埃及外交部长和缔约方会议双会长呼吁代表们寻找解决办法-尽管通常由东道国负责向前推进文本spanids.gle.com/spreteshes/d/1Z0wyEGOU_6da9Sgnsqyi8PE0fkeIY4Xcmezo>

目前的草案远非可编辑成形文本,而只是提供可载入定本中某些内容的选项从正面看,文本草案拒绝印度推送“逐步下调化石燃料”,转回原初COP 26“逐步下调煤炭 ” 。 食品现在也得到了一个重要的提法然而,当前文本中至少14次显示“当前谈判中相关结果的持有者”。Considering tomorrow is supposed to be the final day of COP 27, it would appear likely that negotiations will continue well into the night if the deadline is to be met.

The UN Secretary General flew directly from the G20 meeting in Bali to Sharm to try and give impetus to the talks, signaling his frustration at their pace and stating, "There is clearly a breakdown in trust between North and South, and between developed and emerging economies." As if to prove his point, the Guardian quoted a G77 negotiator, saying: "I've never seen us so united on an issue as loss and damage ...美国...不接受建立损耗基金的决定死锁就在那里77国集团表示不可接受问题很清楚,即曾一度激进概念“损耗和损耗”现已非常牢固地成为气候变化议程前端和中心点。

与英国气象局发布Without any basis for it, let us hope that the next 36 hours prove that pessimism wrong.

Other Developments:

  • The UK Environment Secretary confirmed that the ban on onshore solar power remained effective.
  • In more positive news, Egypt designated 2,000 km of Red Sea coral reefs as a new Marine Protected Area.
  • France and Spain joined 212 other countries and corporations in a pledge to stop sales of gasoline-driven vehicles by 2035, five years earlier than previously planned.
  • The EU and four of its member states (France, Germany, the Netherlands, and Denmark) pledged more than €1 billion for climate adaptation in Africa.
COP 27高亮事件:生物多样性日 //www.ludikid.com/2022/11/highlights-from-cop-27-biodiversity-day/ 托马斯·赖利 Thu,2022年11月17日 ESG系统 国际气候努力 适配 亚马逊 巴西 COP27 森林砍伐 G20 损耗 缓冲 //www.ludikid.com/?p=8261 p对齐=center###p>COP 27昨天通过巴西当选总统Lula的演讲实现通电并说巴西已经是全球农业巨头, 无需清理更多雨林, 他呼吁富裕国家兑现COPContinue Reading… p对齐=centercenter##p>p>COP 27昨天通过巴西当选总统Lula的演讲实现电气化并说巴西已经是全球农业巨头, 无需清理更多雨林, 他呼吁富裕国家兑现COP15每年预留1,000亿美元用于适应, 并请求为损失和损害增资,包括巴西、印尼和刚果最近协议合作保护的重要性。

spanidsservationsG20还鼓励COP 27谈判者在损耗问题上“取得进展 ” 。

回埃及后,关于最后宣言措辞的协议仍然难以实现虽然新文本细节不多,但印度建议宣言最终引用“压倒所有化石燃料”,而不是缔约方会议第二十六届会议仅引用煤炭,支持似乎在增加更令人担忧的是,有迹象表明,最后宣言可能不再确认对1.5摄氏度目标的承诺,而代之以引用2摄氏度默默承认进展缓慢,澳大利亚气候变化部长被委以牵头商谈穷弱国家气候融资的关键问题。

G20国家对全球排放量的75%负责,G20公报中的强语似旨在刺激沙姆沙伊赫谈判延缓进展德国气候特使表示G20公报中包含1.5C表示“向COP 27的部长和谈判者发送重要信号”。..G20支持Glasgow气候协议,在沙姆沙伊赫无法反弹 。

:

/span>: 挪威和德国将重新开放亚马逊基金 。 小岛国联盟离任主席表示创建损耗基金是条红线 。没有它,他威胁联盟准备退出峰会而不批准闭会声明 。
COP 27高亮事件:能源日 //www.ludikid.com/2022/11/highlights-from-cop-27-energy-day/ 托马斯·赖利 2022年11月16日 Wed ESG系统 国际气候努力 适配 生物多样性 中国 COP 27 化石燃料 G20 格拉斯哥 Global屏蔽保险 印度尼西亚 损耗 缓冲 巴黎 //www.ludikid.com/?p=8258 11月15日所有目光都指向G20峰会, 消息称拜登总统和习近平相遇大为正面-包括指令官员重新参与气候变化问题-同时宣布供资帮助印尼摆脱依赖燃煤能源,Continue Reading… p对齐表示spanid表示'More-8258'Q/span>同去年的宣言一样,大部分辩论是关于如何处理化石燃料问题。格拉斯哥语中“ 逐步停用 ” 语言在最后关头修改为“ 逐步停用 ” 。 今年印度是煤炭中“ 逐步停用 ” 语言的主要反对者之一,建议协议“逐步停用 ” 所有化石燃料有效分心技术:这种语言将扩大重煤生产者的注意力范围,同时扩大对主要油气生产者的注意力,他们很可能强烈抵制语言。

77国集团损耗说明与发达世界的立场形成对比:我们希望今年能建起损耗设施而不是谈折中..损耗和损耗是本次COP的主要标语头条,我们不放弃。”欧盟想继续商谈后再决定是否需要新设施七大集团支持全球盾牌保险计划,支持者认为这是向正确方向迈出的重要一步,而批评者则视之为转移注意力创建严重损耗设施的努力。

..现实是,在[裁量排 方面没有进展,我们正在超出适应能力..of course I want to see progress on loss and damage, but unless we stick to [1.5C] all of that is going to be a lot more difficult."

Other Developments:

  • A wide range of international media organizations published a joint editorial article calling for a windfall tax on the biggest fossil fuel companies.
  • Reports continued to emerge from within the negotiating teams that there was "some pressure" to revise the wording from 1.5 degrees C to the higher 2 degrees C mentioned in the 2015 Paris Agreement.
  • A leaked copy of the "Draft COP decision on long-term climate finance" has raised NGO concerns due to watered down commitments on the provision and timing of additional climate finance.

November 16th is Biodiversity Day which will focus on the impact of climate change on biodiversity and initiatives to halt biodiversity loss through nature and ecosystem-based solutions.

COP 27:一周总结 //www.ludikid.com/2022/11/cop-27-week-one-summary/ 托马斯·赖利 Tue2022年11月15日 ESG系统 国际气候努力 适配 非洲 布里奇顿Agenda 中国 高管 COP27 脱碳化 国际发展 损耗 缓冲 联 合 国 联 合 国 //www.ludikid.com/?p=8251 p对齐=centercenterclipseContinue Reading…

COP27 was never going to be a ‘Big COP' in the way that COP26 in Glasgow was.  It was not originally designed to be one of the five-year ratchet reviews of NDCs set out by the 2015 the Paris Agreement and there were no major new climate change texts due to be negotiated.  Sharm's value is likely to be assessed, at least in part, on whether it effectively tees up important items for next year, including:

  • the Global Stocktake (the technical dialogue will conclude in June next year, and the political phase at COP28);
  • the Global Goal on Adaptation, due to conclude next year;
  • the New Collective Quantified Goal on climate finance, due to conclude in 2024!and
  • the increasingly important future discussions on loss and damage. 

However, COP27 remains an important waypoint – not least in how successful it eventually is in avoiding acrimonious debate and significant tensions over loss and damage.

Glasgow was a five-year review point.  But the UNFCCC assessed that not enough progress had been made by countries' emissions reductions targets towards the 1.5 degree target and required all member countries to return to COP27 with improved goals.  So COP27 represents an important departure from the UNFCCC's agreed timetable and in that sense demonstrates the increasing urgency of reducing emissions: an urgency juxtaposed against the record high attendance of representatives from oil and gas companies and the anguished debate about the role of gas as a transitional fuel.

And COP27 was set against a difficult geo-political and geo-economic backdrop.  Russia's invasion of Ukraine has caused upheaval in international energy markets and pushed inflation up to record levels.Central banks have responded by raising interest rates, pushing countries already struggling with the hangover from the pandemic to the brink of recession.  Europe's search for non-Russian gas has put pressure on developing countries, which have turned increasingly to coal as a cheaper alternative source of energy (and an increase in interest in exploiting Africa's untapped gas reserves), leading to the highest use of coal since 2013 and resulting in 2022's emissions being the highest on record.  Meanwhile, the UNFCCC has warned that the world is currently on target for temperature rises of 2.8 degrees by the end of the century (with the UN Secretary General warning colourfully that the world is ‘on a road to hell, with our foot hard down on the accelerator').

As if this set of circumstances were not unpropitious enough, this year has seen a sequence of climate-related natural disasters, with appalling flooding, wildfires and droughts afflicting countries across the globe.  The fact that COP27 was also billed as ‘The African COP' gave extra impetus to the calls from developing countries, which are bearing the brunt of the rapidly changing climate, for assistance with more than adaptation.  The issue of ‘loss and damage' (financing to address the actual impact that climate change is now having on developing countries) has been steadily increasing in importance: a shift developed countries have resisted out of concerns about potentially unlimited liability.

Initial negotiations around the content of the agenda (which took over 30 hours to reach an agreement) suggested a fraught and tense COP was likely.  But those negotiations resulted in loss and damage making its way onto a COP agenda for the first time.  Now that it is on the agenda, it is highly unlikely it will be removed at future COPs, meaning the developed world will have to address the issue eventually.  And in a welcome move on Saturday, John Kerry announced that the US was "totally supportive" of moves to address loss and damage and "100% ready" to discuss the issue in detail.

So COP27, which was supposed to have been about improved NDCs (though fewer than 30 countries came forward with revised offers), has been transformed into a COP which is all about the financing – both for adaptation and for loss and damage.  Whilst there is normally intense focus on the negotiations over UNFCC texts, with the focus on financing, such texts as were due to be negotiated were something of a sideshow, with negotiations only beginning late in the week.  This left negotiators working late into the night on Friday in order to try and finalize all decision texts before the closing plenaries of the Subsidiary Bodies on Saturday.

A COP of Few Announcements:

Although this COP has delivered fewer eye-catching initiatives than Glasgow, there are a few worth noting:

  • A new US proposal to reduce methane emissions from oil and natural gas operations;
  • US support for early warning systems for extreme weather disasters in Africa;
  • US-Egyptian agreement to support solar and wind projects and decommission gas power plants;
  • A UN plan for the Biodiversity COP15, due to be held in Montreal in December, to be "a Paris moment for biodiversity";
  • Support for proposals for a fossil fuel non-proliferation treaty;
  • Israel, Lebanon and Iraq announced plans to work together to reduce emissions;
  • Norway postponed development of the world's most northerly oilfield exploitation;
  • Israel and Jordan signed an MoU for a water-for-energy deal;
  • The UK introduced "climate resilient debt clauses" by its export credit agency;
  • France announced its support for the Bridgetown Agenda to reform the World Bank, to focus on providing climate finance;
  • The US announced a new global carbon credit trading initiative;
  • Barbados called for a global 10% tax on fossil fuel profits to fund loss and damage;
  • China announced that Beijing and Washington are having ‘informal talks' and indicated potential support for a loss and damage fund;
  • Kiribati, Rwanda, Malawi, Cabo Verde, Suriname, Barbados and Palau called for increased funding for loss and damage;
  • The EU called for additional support for climate financing in the Global South;
  • A new Report by Lord Stern estimated the cost of mitigation and adaptation in developing countries would be $2 trillion/year by 2030;
  • The UK announced a doubling of funding for the Forest and Climate Leaders' Partnership to halt and reverse global forest loss by 2030;
  • France doubled its domestic decarbonisation budget to help French heavy industry deacarbonise;
  • The UN called for "red lines" to stop support for new fossil fuel exploration and overuse of carbon offsets;
  • The UN called for the creation of a new "climate solidarity pact" in which rich countries would help poorer nations financially;
  • New Zealand announced a climate fund for land and resources lost by developing countries to the effects of the climate crisis;
  • The UN launched a plan for a $3.1 billion global early warning system for extreme weather events.

Comment:

The US position is clearly focused on mitigation on the basis that if not dealt with in a much more robust and accelerated way now and the world loses the opportunity to keep the goal of 1.5 degrees C within reach (it may already be in the rearview mirror), then the costs will continue to rise exponentially for adaptation and will make the feasibility of meeting those adaptation demands even more remote. 

The developing world also recognizes the importance of mitigation.  But their focus is increasingly on managing the impacts of climate change that they are already experiencing.  They argue they need financing now to address those impacts and there is frustration that the developed world is not doing enough to demonstrate recognition of and engagement with the climate justice issue of loss and damage.  Absent that recognition, the spirit of collaboration will be lacking: without that spirit, movement progress on mitigation is going to be slow at best, absent at worst.

John Kerry's Saturday evening comments about loss and damage are welcome as they demonstrate that the US recognizes the importance attached to loss and damage: that may be enough to open the door for progress. 

What that might look like is unclear, but one way forward would be a radical overhaul of the world's public financial institutions.布里奇顿议程引起全球关注,即世界银行需要将其业务焦点转向为发展中世界提供气候融资-以赠款形式而非贷款形式提供-这一变化将显示全球致力于为发展中世界寻找适应/损耗和损耗融资源,这可能解阻同样重要的缓解进展。 如果Gripsm实现这一点,我们毕竟会记住它为大COP.

COP 27重点:水与性别日 //www.ludikid.com/2022/11/highlights-from-cop-27-water-and-gender-day/ 托马斯·赖利 Tue2022年11月15日 ESG系统 国际气候努力 拜登市 碳捕获 中国 高管 COP 27 森林砍伐 G20 损耗 //www.ludikid.com/?p=8248 p对齐='中心'##/p>今日水与性别日通常技术谈判者会在缔约方会议周末后向部长们移交谈判,以便在第二周集中处理政治问题。本届大会上, 埃及总统显然不打算带各位部长Continue Reading… p对齐=center###p>当前水和性别日本届大会上,埃及总统显然不打算让部长们参加商谈,直到周三spanid=more-8248+++/span++总统Sameh Shoukry似乎有信心周五准时结束会谈,某些指标显示,在发达国家和发展中国家在融资问题上关系紧张而进展甚微的情况下,谈判进展不佳,人们日益关注,语言可能转而偏向“远低于2摄氏度”,与COP26/p/p/p/tsssssservations26使用语言相左退步,而G20峰会同时举行时,印度尼西亚强者声明有可能击败COP27文本

Other COP 27 Developments:

  • UN urged countries to use their remaining time in Egypt to make progress on 1.5 degrees, adaptation, finance, and loss and damage.
  • Developing countries criticized the G7's loss and damage strategy which they accuse of pushing the Global Shield Insurance scheme, which could result in the exclusion of some countries considered ‘too developed'.
  • The big three tropical rainforest nations – Brazil, Indonesia and the Democratic Republic of the Congo – have signed a strategic alliance to coordinate at their conservation summit at G20.
  • Germany followed France, Spain and the Netherlands in announcing its intention to exit the ECT, the arbitration system which allows energy companies to sue governments.
  • President-elect Lula is reported to be attending part of the second week at COP.

G20 Announcements

  • To counterbalance the less positive news regarding the progress of negotiations, the U.S.中方在20国集团今晚会谈中宣布,他们将“增强关键高官能力”,探讨潜在的合作领域,包括解决气候危机尚不清楚这是否意味着中国和美国将重开直接气候变化会谈,今年早些时候这些会谈陷入停顿状态。 拜登总统宣布ExxonMbil和印尼国有能源公司Pertamina达成2 500元碳捕获协议白宫声明指出, 合作伙伴关系“将帮助关键行业去碳化”, 并会降低碳排放, 确保印尼工人的经济机会, 帮助印尼实现净零雄心
  • 明天为能源日与金融日并发,这是COP 27的两个最受人注目的主题日之一,重点是能源部门的公正过渡、绿色氢化、提高能效的重要性以及技术在管理和加速能源过渡中的作用。

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