环境、社会和治理信息披露常见问题

主要联系人:
詹姆斯B. Yard CPA, CIA, CISA, 亚当·J. 古德,注册会计师

鉴于对环境越来越重视, 上市公司的社会与治理(ESG)披露, 网上赌搏网站十大排行环保公司, 社会和治理 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是“环境”的缩写,“社会”和“治理”,,代表了以利益相关者为中心的报告方法, 除了财务业绩. Demand for ESG reporting has been seeing increasing demand from consumers, 员工, 投资者和现在的监管当局.

为什么ESG很重要?

ESG provides additional insight into an organization's impact on the world broken into three categories: Environmental, 社会和治理. 每一个的元素可以包括:

  • 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的重要性正在迅速提高, organizations should start to build their ESG strategy as part of their core corporate strategy. 

公众谘询期何时结束?

公众截止日期为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. Scope 3 emissions would then be phased in the following year. 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额外两年的时间. 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, 员工和他们价值链中的其他组织.

Will ESG Disclosure Requirements Apply to 国际 Countries?

The SEC’s regulation will extend to any company listed on a U.S. 交易所,包括国外发行人. 此外,欧盟(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引

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.

根据公务员薪俸补助计划呈报的门槛是多少?

这将对E产生影响.U. 你的子公司.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: 

  • 资产总额连续两年超过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的框架是什么?

Currently, there are a number of competing frameworks including:

  • 价值报告的基础 
  • 全球报告倡议(GRI)
  • 气候相关财务披露专责小组(TCFD)
  • 气候资料披露标准委员会(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.的CSRD提议. ISSB is being developed by the 国际 金融 Reporting Standards (IFRS) Foundation in conjunction with the E.U. 目前最受关注的就是它. 

环境、社会和治理资源

About Schneider Downs 环境、社会和治理咨询

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. 

了解更多十大赌博平台排行榜的ESG咨询十大赌博平台排行榜 erc.posh-styling.com/esg 或与团队联系 (电子邮件保护)

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