Izikhokelo zeNgxelo: I-TCFD CDP kunye ne-GRI yokwenza izigqibo zezeMali
Kubatyali-mali nakubabolekisi, umgangatho wokutyhilwa kwesimo sezulu somboleki yeyona ndlela iphambili yokulungiselela utshintsho lwabo. Nangona kunjalo, ukwanda kweenkqubo zehlabathi kudale "isobho sealfabhethi" esidla ngokukhokelela ekudinweni kwe-ESG kunye nemingcipheko yolwazi olungalinganiyo. Ukuqonda iingongoma zobugcisa phakathi kwezi nkqubo kubalulekile ekuvavanyeni ukuba umboleki unciphisa umngcipheko ngokwenene okanye ubandakanyeka nje ekuthobeleni imithetho. Impembelelo xa kuthelekiswa nokuBaluleka kwezeMali kwiMigangatho yeHlabathi Indawo yokunika ingxelo yahlulwe ngokusisiseko yingcamango yokuBaluleka kwezeMali. Ukubaluleka kwezinto ezimbini (i-GRI) I-Global Reporting Initiative (i-GRI) isebenzisa umgaqo wokubaluleka kwezinto ezimbini. Le ndlela ityhila indlela inkampani echaphazela ngayo okusingqongileyo kunye noluntu (ngaphakathi nangaphandle) kunye nendlela utshintsho lwendalo oluchaphazela ngayo inkampani (ngaphandle). Isebenza njengomgangatho obalaseleyo wokubonakalisa ulwazi phakathi kwabathathi-nxaxheba abaninzi ngelixa isebenzisana nemigangatho yezemali. Izinto Eziphathekayo Zezemali (i-TCFD kunye ne-ISSB) Iqela Elijongene Nokutyhilwa Kwezemali Okunxulumene Nemozulu (i-TCFD) kunye neBhodi yeMigangatho Yozinzo Lwezizwe Ngezizwe (i-ISSB) zigxile kwizinto eziphathekayo zezemali. Ezi nkqubo-sikhokelo zityhila ulwazi oluluncedo kubatyali-mali ekwenzeni izigqibo zokwabiwa kwezixhobo. I-IFRS S2 ibandakanya ngokupheleleyo uyilo lwe-TCFD oluneentsika ezine, oluquka uLawulo, iSicwangciso, uLawulo loMngcipheko, kunye neeMetrics/iiTargets, nto leyo edala isiseko sehlabathi esidibanisa ukusebenza kwemozulu ngokuthe ngqo nexabiso leshishini. Inkqubo yokuJonga uMgangatho weDatha yePCAF I-Partnership for Carbon Accounting Financials (PCAF) yenzelwe ngokukodwa ishishini lezemali ukubala ukukhutshwa kwemali exhaswa ngemali (Umda 3, udidi 15). Eyona nto iphambili kwindlela ye-PCAF yinkqubo enamanqaku amahlanu echaza inqanaba lokuzithemba kwedatha yokukhupha umbane. Inqaku 1 limele umgangatho ophezulu, obandakanya idatha eqinisekisiweyo yokukhutshwa kwemveliso ngokuthe ngqo echazwe ngumntu otyale imali. Amanqaku esi-5, awona aphantsi, axhomekeke kuqikelelo lwezoqoqosho olusekelwe kwidatha yenkcitho ebanzi okanye i-avareji yecandelo. Uhlaziyo lwe-PCAF lwango-2025 luwandisile lo mmandla ukuze lubandakanye iindlela zolwakhiwo "lokusetyenziswa kweNzuzo" kunye "netyala elingaphantsi kolawulo oluzimeleyo," okuvumela iibhanki ukuba zinike ingxelo ngeebhondi zikarhulumente wengingqi nomasipala ngokuchanekileyo okukhulu. Umgangatho weDatha yePCAF Amanqaku Umthombo Inkcazelo Ukuthembeka kwezeMali 1 Ukukhutshwa kwemveliso okuqinisekisiweyo nokuthe ngqo okuphezulu okuvela kutyalo-mali Ukhetho oluphambili lwee-SLL 2 Ukukhutshwa kwemveliso okuqinisekisiweyo nokuthe ngqo okuvela kutyalo-mali Okuphezulu Okungaqinisekiswanga nokuthe ngqo okuvela kutyalo-mali Okumkelekileyo ngezivumelwano 3 Okuphakathi Kubalwe kwidatha yomsebenzi othile wenkampani Ifuna ukubandakanyeka 4 Idatha ye-Proxy ephantsi / Avareji ethile kwicandelo Umngcipheko wokungabonelelwa ngokwaneleyo 5 Uqikelelo oluphantsi olusekelwe kuqoqosho / kwinkcitho Ukungaqiniseki okuphezulu Abatyali-mali kunye nababolekisi kufuneka bajonge "ulwazi oludibeneyo" - unxibelelwano olucacileyo phakathi kweengozi zemozulu ezityhilwe ngumboleki kunye nezinto zabo zomgca wengxelo yezemali. Izibhengezo ezingenazo iinkcukacha zolawulo lwebhodi (okwangoku ezityhilwe kuphela yi-25% yeenkampani) okanye ezingasebenzisi uhlalutyo lwemeko yemozulu olujonge phambili kufuneka ziphawulwe njengezinobungozi obukhulu ngexesha lenkqubo yokuhlolwa ngokukuko. Uhlaziyo lwe-PCAF luka-2025 luwandisile lo mgangatho ukuze ugqume iindidi zeeasethi ezili-10, kuquka ulwakhiwo lwe-Use of Proceeds kunye namatyala angaphantsi kolawulo oluzimeleyo, okuvumela iibhanki ukuba zinike ingxelo ngeebhondi zikarhulumente wengingqi nomasipala ngokuchanekileyo okukhulu. Iingcebiso zobuNgcali boBuchule bokuHlola uMgangatho wokuTyhila Ukuze badlulele ngaphaya kwe-optics kwaye baqinisekise ukuba ukutyhilwa kubonelela ngexabiso lokwenyani, ababolekisi kufuneka bajonge oku kulandelayo: Isiphelo Ukutyhilwa kwemozulu esemgangathweni sisiseko sokwabiwa kwemali ngokufanelekileyo. Ngokuthelekisa iinkqubo zobugcisa nokusebenzisa amanqaku aqinileyo omgangatho wedatha, amaziko emali anokuchonga ababoleki abathembekileyo kwaye anciphise iingozi zokuhlamba izityalo. Ngaba ukulungele ukuvala umsantsa phakathi kokubhengezwa kunye nokwabiwa kwemali? Nxibelelana neengcali ukuze ufumane iingcebiso zokuphucula uqwalaselo lwakho lomngcipheko wokutshintsha okanye ukuhlanganisa amanqaku omgangatho wedatha ye-PCAF kwisakhelo sakho semali mboleko. Cofa apha ukuze uqhagamshelane. Eli nqaku libhalwa nguloVirna ChávezGreen Initiative Iqela. Imibuzo Ebuzwa Rhoqo - Imibuzo Ebuzwa Rhoqo Iireferensi kunye nokufunda Okuqhubekayo Ukufunda Okunxulumeneyo
Izikhokelo zeNgxelo: I-TCFD CDP kunye ne-GRI yokwenza izigqibo zezeMali Funda ngokugqithisileyo "
