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。
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 二大建议 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) C拟议的改变将显著效果报告2排放
Upstream Downstream emissions from purchased goods and services downstream transportation and distribution capital goods processing of sold products fuel- and energy-related activities (not included in scope 1 or scope 2) use of sold products upstream transportation and distribution end-of-life treatment of sold products waste generated in operations downstream leased assets business travel franchises employee commuting investments upstream leased assets 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
In October 2022, the International Sustainability Standards Board ("ISSB") met to discuss comments received and future work pertaining to the ISSB's proposed disclosure standards for Disclosure of Sustainability-related Financial Information ("Draft S1") and Climate-related Disclosures ("Draft S2").
The ISSB's reconsideration of topics addressed in its proposed disclosure standards provides insight into the progress the ISSB is making towards the development of a global baseline of sustainability-related standards. Additionally, the ISSB's clarification of certain proposed disclosure standards might also inform the key debates that jurisdictions worldwide are deliberating as they consider and finalize their mandatory climate-related disclosure requirements.下方归纳ISSB背景关键题目十月会议讨论sp > 回溯ISSB和发布稿
AtUN Change大会(COP262021),国际财务报告标准基金会董事会宣布创建ISSB,这是一个标准制定组织,受IFRS基金会监督ISSB建立的目的是开发可持续性披露标准综合全球基线ISSB整合气候披露标准委员会(“CDSB”)和价值报告基础并基于多重可持续性和与气候相关的披露标准,包括气候相关财务披露工作队(“TCFD”),国际综合报表理事会和可持续性会计准则委员会基于行业的披露标准。
2022年3月,ISSB发布公开评论S1草稿S1和S2草稿,侧重于与气候相关的具体风险和机会ISSB接触草编同同时发布与气候有关的披露提议规则同时并发证券交易委员会和欧洲财务报告咨询组st-and-events/news/2022/ssb-smee-sumary-sep2022.pdfd.ssb复用关键定义术语,包括ISSB标准中应用的“实质性”定义司法框架互操作性温室气体排放度量法范围3披露安全港sb/ap3b-General-Sustainable-Service-Funda-descripts.pdfThe ISSB confirmed its definition of "materiality" will be the same definition found in IFRS Accounting Standards.The IFRS accounting standards define "materiality" as follows:
Information is material if omitting, misstating or obscuring it could reasonably be expected to influence the decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity.
If accepted in a global baseline, the ISSB's definition of "materiality" could impact the amount and type of information reporting companies would be required to report under their respective jurisdiction's rules.ISSB的拟议定义与侧重于与气候相关风险和机会的财务报告影响相一致,这些风险和机会是与SEC报告和SASB标准密切相容的物性概念In contrast, the "double materiality" concept reflected in the EFRAG/ ESRS and other jurisdictions' disclosure rules, would require disclosure of information that is both important to a company's financial value and to an understanding of a company's impact on external stakeholders.
In, Interoperability (Agenda Paper 3C & 4D), the ISSB voted in favour of aligning the disclosure requirements proposed in Draft S1 and Draft S2 with the TCFD Framework and in support of a global baseline that would meet the informational needs of stakeholders!要求披露受物性评估并需要披露包括与气候相关风险和机会对实体财务状况、金融性能和现金流量的影响。
p>In,With respect to GHG emissions measurement methods, the ISSB staff suggested providing an accommodation for entities that had been using a GHG emissions measurement method that differed from the GHG Protocol Standards (Agenda 4C, Section 7) in order to enhance the interoperability and flexibility of the ISSB standards.
In, Scope 1 and Scope 2 GHG emissions (Agenda Paper 4A), the ISSB voted in support of the approach and metrics to be used to disclose Scope 1 and Scope 2 GHG emissions including disclosure of absolute gross Scope 1 and Scope 2 GHG emissions generated during the reporting period!独立披露合并计算组和非合并投资者万博体育app手机登录sb/ap4b-climate披露-scos-serve-3-gas-emissions.pdf实体应审议《温室气体协议公司值链》(Cope3)会计和报告标准中描述的15CLE3温室气体排放类别并继续审议解决数据可用性与数据质量的救济方案问题,以及CLE3排放带来的其它挑战.
ssb员工推荐s/ss/www.ifrs.org/content/dam/ifrs/meetings/2022/october/ssb/ap4b-Climate安全管理者合作建立安全港3级温室气体排放披露规定万博体育app手机登录并编写实施指南支持CLEA3温室气体排放披露ssb员工建议,若无可靠信息,实体仍应提供估计值-即manbext网页版emphasizing that data availability is not a sufficient basis to exclude GHG emissions from Scope 3 (Agenda Paper 4B, Section 15).Industry-based Materials
The ISSB tentatively decided to maintain the requirement that entities provide industry-specific disclosures as set out in Appendix B to Draft S2, which is largely based on the SASB Standards.
If the ISSB proposals described above are finalized or recognized as forming a global baseline, they are likely to materially influence the climate-related disclosure requirements and interoperability of such requirements across multiple jurisdictions.
Next Steps
The ISSB will continue to discuss feedback on Draft S1 and Draft S2 in the following months and continue to redeliberate on the proposed disclosures, and aims to publish the IFRS Sustainability Disclosure Standards in the first half of 2023, slightly later than the original target set by the end of 2022.
The ISSB is requesting feedback from stakeholders to set its agenda priorities on:
- new research and standard setting projects for the development of the ISSB's two year work plan, and
- continued work with preparers and stakeholders in interpretation and application of the proposed standards, once published.
If you have questions concerning the material discussed in this client alert or wish to request support in engaging and providing feedback to the ISSB on the exposure drafts, please contact the members of our Securities and Capital Markets and Regulatory and Public Policy practices.