环境、社会及管治披露常见问题解答
主要联系人:
詹姆斯B. Yard CPA, CIA, CISA,
亚当·J. 古德,注册会计师
鉴于对环境的日益关注, 上市公司的社会和治理(ESG)披露, 施耐德唐斯环境公司, 社会与治理 consulting team has compiled a list of commonly asked questions and answers to help organizations better prepare for the U.S Securities and Exchange Commission’s (SEC) proposed Greenhouse Gas reporting requirements.
什么是环境、社会和治理?
ESG代表“环境”,“社会”和“治理”,” and represents a stakeholder-centric approach to reporting, 除了财务结果. Demand for ESG reporting has been seeing increasing demand from consumers, 员工, 投资者，现在是监管机构.
为什么esg很重要?
ESG provides additional insight into an organization’s impact on the world broken into three categories: Environmental, 社会与治理. 每个要素可以包括:
- Environmental – climate change, carbon emissions, water and air pollution
- Social – working conditions, equal opportunities, human rights, community relations
- Governance – corporate structure, ethics, hiring practices, compensation structure
鉴于ESG的重要性正在迅速增强, organizations should start to build their ESG strategy as part of their core corporate strategy.
公众意见征询期何时到期?
截止日期为5月20日, 2022, to provide comment on the proposed Greenhouse Gas reporting requirements. The SEC has stated that they want to incorporate feedback into the required metrics and financial reporting.
WHAT ARE THE KEY DEADLINES ASSOCIATED WITH THE PROPOSED ESG DISCLOSURE REQUIREMENTS?
The proposed SEC timeline envisions rules being finalized by December 2022 with Scope 1 and 2 emission metrics for 2023 to be included in 2024 filings for large, 加速申报人. 第三类排放将在次年分阶段进行. Accelerated filers and non-加速申报人 would have one additional year for each deadline. 规模较小的报告公司将有两年的额外时间. The requirements will also be mandatory by foreign private issuers.
DOES THE ESG DISCLOSURE REQUIREMENTS APPLY TO PRIVATE COMPANIES?
No. 然而, there is significant movement towards private 公司 voluntarily disclosing ESG from customers, 价值链中的员工和其他组织.
WILL ESG DISCLOSURE REQUIREMENTS APPLY TO INTERNATIONAL COUNTRIES?
The SEC’s regulation will extend to any company listed on a U.S. 交易所，包括外国发行人. 此外，欧洲联盟(E.U.) has proposed its own revised set of required disclosures covering ESG reporting titled the Corporate Sustainability Reporting Directive. The scope of organizations under this proposal extends well beyond those proposed by the SEC’s greenhouse gas requirements for public 公司. This could have a significant impact to organizations with operations in E.U. 成员国.
什么是企业可持续发展报告指令
The Corporate Sustainability Reporting Directive (CSRD) is the E.U.’s proposal to establish mandatory disclosure requirements to drive ESG initiatives as organizations must report targets and progress towards achieving their goals. This aligns with Europe’s goal of achieving climate-neutrality by 2050.
根据《bet9平台游戏》提交报告的门槛是多少?
这将对E产生影响.U. U子公司.S. 公司. The current proposal would cover most 公司 publicly traded on E.U. 交易所以及所有大型私人E.U. 公司. 然而, the “large” threshold is lower than might be expected; defined as meeting two of the following thresholds:
- 总资产连续两年超过2000万欧元
- Revenue (net turnover) over €40m for two consecutive fiscal years
- Average 员工 exceeding 250 for two consecutive fiscal year
esg下的框架是什么?
Currently, there are a number of competing frameworks including:
- 价值报告基金会
- 全球报告倡议组织(GRI)
- 气候相关财务信息披露工作组
- 气候披露标准委员会(CDSB)
- 国际可持续发展标准委员会(ISSB)
然而, the industry is seeing significant revisions to these frameworks and convergence is expected. Organizations looking to adopt ESG should start with the regulations under the SEC’s proposal or the E.U.CSRD的建议. ISSB is being developed by the International Financial Reporting Standards (IFRS) Foundation in conjunction with the E.U. 并且是目前关注的焦点.
环境、社会和治理资源
- Schneider Downs的《bet9平台游戏》一文
- 美国证券交易委员会对气候和ESG风险与机遇的回应
- SEC Fact Sheet – Enhancement and Standardization of Climate-Related Disclosures
ABOUT SCHNEIDER DOWNS ENVIRONMENTAL, SOCIAL AND GOVERNANCE CONSULTING
With our industry expertise and extensive knowledge of the risk advisory landscape, the Schneider Downs team can help your organization prepare for the proposed disclosure requirements and additional ESG-related risks by developing an ESG strategy that aligns with your overall corporate strategy.
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