Kubatshalizimali kanye nababolekisi, ikhwalithi yokuvezwa kwesimo sezulu somboleki yilona thuba eliyinhloko lokulungela kwabo ukuguquka. Kodwa-ke, ukwanda kwezinhlaka zomhlaba wonke kudale "isobho sezinhlamvu" esivame ukuholela ekukhathaleni kwe-ESG kanye nezingozi zolwazi ezingalingani. Ukuqonda izici zobuchwepheshe phakathi kwalezi zinhlaka kubalulekile ekuhloleni ukuthi umboleki unciphisa ngempela yini ingozi noma umane nje uhlanganyela ekuthobeleni imithetho.
Umthelela Uma kuqhathaniswa Nezinto Eziphathekayo Zezezimali Emazingeni Omhlaba Wonke
Isimo sokubika sihlukaniswe ngokuyisisekelo yi- umqondo kwezinto ezibonakalayo.
Izinto Ezimbili (i-GRI)
I-Global Reporting Initiative (GRI) isebenzisa umgomo wokubambisana kwezinto ezimbili. Le ndlela yembula ukuthi inkampani ithinta kanjani imvelo kanye nomphakathi (ngaphakathi nangaphandle) nokuthi ukushintsha kwemvelo kuyithinta kanjani inkampani (ngaphandle). Isebenza njengendinganiso yegolide yokucaca kwababambiqhaza abaningi ngenkathi ihlala isebenzisana nezindinganiso zezezimali.
Izinto Ezibalulekile Zezezimali (i-TCFD kanye ne-ISSB)
Iqembu Elisebenzayo Lokudalulwa Kwezezimali Okuhlobene Nesimo Sezulu (i-TCFD) kanye ne-International Sustainability Standards Board (i-ISSB) ligxile ezintweni ezibonakalayo zezimali. Lezi zinhlaka zidalula ulwazi oluwusizo kubatshalizimali ekwenzeni izinqumo zokwabiwa kwezinsiza. I-IFRS S2 ihlanganisa ngokugcwele ukwakheka kwezinsika ezine ze-TCFD, okuhlanganisa nokuBusa, amaSu, ukuphathwa kwezingozi, kanye namaMetrics/Targets, okudala isisekelo somhlaba wonke esixhumanisa ukusebenza kwesimo sezulu ngqo nenani lebhizinisi.
Uhlelo Lokulinganisa Ikhwalithi Yedatha lwe-PCAF
I-Partnership for Carbon Accounting Financials (PCAF) yenzelwe ngqo imboni yezezimali ukuthi linganisa ukukhishwa kwegesi okuxhaswe ngemali (Ububanzi 3, Isigaba 15). Inhliziyo yendlela ye-PCAF uhlelo lokufaka amagoli olunezigaba ezinhlanu oludlulisela izinga lokuzethemba kwedatha yokukhishwa komoya. Isilinganiso 1 simelela ikhwalithi ephezulu kakhulu, ehilela ukukhishwa okuqondile okuqinisekisiwe idatha ebikwe ngumtshali-zimali. Isilinganiso sesi-5, esiphansi kakhulu, sincike ekulinganisweni kwezomnotho okusekelwe kudatha yokusebenzisa imali ebanzi noma isilinganiso somkhakha. Izibuyekezo ze-PCAF zango-2025 zandise lolu bubanzi ukuze zifake izindlela zezakhiwo "zokusetshenziswa kwemali engenayo" kanye "nesikweletu esingaphansi kwesikhulu," okuvumela amabhange ukuthi abike ngezibopho zikahulumeni wesifunda nomasipala ngokunemba okukhulu.
| Isikolo se-PCAF | Ikhwalithi yedatha | Incazelo Yomthombo | Ukuthembeka Kwezezimali |
| 1 | Ephakeme kakhulu | Ukukhishwa kwegesi okuqinisekisiwe, okuqondile okuvela kumuntu otshale imali | Ukukhetha okuyinhloko kwama-SLL |
| 2 | High | Ukukhishwa kwegesi okuqondile okungaqinisekisiwe okuvela kumuntu otshale imali | Kuyamukeleka ngezivumelwano |
| 3 | Lokulingene | Kubalwa kusukela kudatha yomsebenzi ethile yenkampani | Kudinga ukuzibandakanya |
| 4 | ongaphakeme | Idatha yephroksi / Izilinganiso ezithile zomkhakha | Ingozi yokungahlinzekwa ngokwanele |
| 5 | Phansi kakhulu | Izilinganiso ezisekelwe kwezomnotho / ezindleko | Ukungaqiniseki okuphezulu |
Abatshalizimali kanye nababolekisi kufanele bafune “ulwazi oluxhumene”—ukuxhumana okucacile phakathi kwezingozi zesimo sezulu ezidalulwe ngumboleki kanye nezinto zabo zomugqa wesitatimende sezezimali. Ukudalulwa okungenazo imininingwane yokuqondisa ibhodi (okwamanje kudalulwe kuphela yizinkampani ezingama-25%) noma okwehluleka ukusebenzisa ukuhlaziywa kwesimo sezulu okubheke phambili kufanele kuphawulwe njengengozi enkulu ngesikhathi senqubo yokuhlolisisa efanele.
Izibuyekezo ze-PCAF zango-2025 zandise leli zinga ukuze limboze izigaba zezimpahla eziyi-10, okuhlanganisa nezakhiwo zokusetshenziswa kwemali engenayo kanye nesikweletu esingaphansi kwesifundazwe, okuvumela amabhange ukuthi abike ngezibopho zikahulumeni wesifunda nomasipala ngokunemba okukhulu.
Amathiphu Ochwepheshe Abanobungcweti Bokuhlola Ikhwalithi Yokudalula
Ukuze badlulele ngale kokukhanya nokuqinisekisa ukuthi ukudalulwa kuletha inani langempela, ababolekisi kufanele babheke:
- Hlola Ulwazi Oluxhunyiwe: Funa ukuxhumana okucacile phakathi kwezingozi zesimo sezulu ezidalulwe ngumboleki kanye nezinto zakhe zomugqa wesitatimende sezezimali. Ukudalulwa okuphatha i-ESG njengendaba ehlukile ngaphandle kokulinganiswa kwezezimali kuyisibonakaliso sengozi ephezulu.
- Ukuhlaziywa Kwesimo Sezulu Esigunyaziwe: I-IFRS S2 idinga ngqo izinkampani ukuthi zichaze ukuqina kwesu lazo zisebenzisa ukuhlaziywa kwezimo ezihlobene nesimo sezulu. Ababolekisi kufanele baphawule noma yikuphi ukudalulwa okungenalo lolu hlobo lomodeli olubheke phambili njengokwanele emananini engozi yesikweletu.
- Qinisekisa Inqubo Yokubusa, Hhayi Ukusho Nje: Gwema ukubika kokuphathwa kwebhokisi lokuhlola. Ukudalulwa kwekhwalithi ephezulu kuchaza ngokuningiliziwe imvamisa kanye nenqubo ibhodi elaziswa ngayo ngezingozi zesimo sezulu, kunokumane kusho ukuthi kukhona ukuqapha.
- Hlola Ukwabiwa Kwezinsiza Zohlelo Lokuguquka: Uhlelo lokushintsha lungaphezu komgomo; kumele lufake phakathi imibono ebalulekile kanye nendlela inkampani enikeza ngayo izinsiza emisebenzini echazwe. Izinhlelo ezingenazo izibopho ezicacile ze-CapEx cishe ziyindlela yokulungisa izinto.
Isiphetho
Ukudalulwa kwesimo sezulu okujwayelekile kuyisisekelo sokwabiwa kwemali okuphumelelayo. Ngokuqhathanisa izinhlaka nokusebenzisa amaphuzu ekhwalithi yedatha eqinile, izikhungo zezimali zingabona ababoleki abaqotho kakhulu futhi zinciphise izingozi zokuhlanza imvelo.
Ukulungele ukuvala igebe phakathi kokudalulwa kanye nokwabiwa kwemali? Xhumana ukuze uthole iseluleko sochwepheshe ukuze uthuthukise ucwaningo lwakho lwengozi yokuguquka noma ukuhlanganisa amaphuzu ekhwalithi yedatha ye-PCAF ohlakeni lwakho lokuboleka imali. Chofoza lapha ukuze uxhumane nathi.
Lesi sihloko sabhalwa ngu Virna Chávez ukusuka Green Initiative Ithimba.
I-FAQ - Imibuzo Ebuzwa Njalo
Umehluko omkhulu usekuphatheni izinto ezibonakalayo. I-TCFD (Task Force on Climate-related Financial Disclosures) igxile ekuphatheni izinto ezibonakalayo ngokwezezimali—indlela ukuguquka kwesimo sezulu okuthinta ngayo inzuzo yenkampani. I-GRI (Global Reporting Initiative) isebenzisa “izinto ezibonakalayo ezimbili,” elandelela kokubili izingozi zezimali zenkampani kanye nomthelela wayo wangaphandle emvelweni nasemphakathini.
Isilinganiso se-PCAF (Partnership for Carbon Accounting Financials) siyisilinganiso esingu-1 kuya ku-5 esisetshenziselwa ukukhombisa ukuthembeka kwedatha yokukhishwa kwekhabhoni. Isilinganiso 1 simelela ikhwalithi ephezulu kakhulu (idatha eqondile eqinisekisiwe), kanti iSigaba 5 simelela ikhwalithi ephansi kakhulu (idatha elinganiselwe ngokusekelwe ekusetshenzisweni kwezomnotho).
I-IFRS S2, ekhishwe yi-International Sustainability Standards Board (ISSB), ihlanganisa ngokugcwele ukwakheka kwezinsika ezine ze-TCFD (Ukubusa, Isu, Ukuphathwa Kwengozi, kanye namaMetrics/Targets). Yenzelwe ukuba yisisekelo somhlaba wonke sokudalulwa kwezezimali okuhlobene nesimo sezulu.
Ukuhlaziywa kwesimo sezulu kuyithuluzi elibheke phambili elihlola ukuqina komboleki ezindleleni ezahlukahlukene zesimo sezulu zesikhathi esizayo (isb., umhlaba ongu-1.5°C vs. 3°C). Kubabolekisi, kubalulekile ekubekeni amanani anembile engozi yesikweletu kanye nokubona ukulungela ukuguquka kwesikhathi eside.
Ukukhishwa kwegesi okuxhaswe ngemali (Ububanzi 3, Isigaba 15) ukukhishwa kwegesi ebamba ukushisa okuhambisana nezimali mboleko zesikhungo sezezimali, ukutshalwa kwezimali, kanye nomshuwalense. Ukulandelela lokhu kubalulekile ukuze amabhange avumelanise amaphothifoliyo awo nezinhloso ze-Net Zero.
Izinkomba nokufunda okwengeziwe
- I-BDO. (2025). Izingibe ezivamile ekubikeni ngesimo sezulu. https://www.bdo.co.uk/en-gb/insights/audit-and-assurance/common-pitfalls-in-climate-reporting
- Isisekelo se-IFRS. (2024, Novemba). Ukuqhathanisa: Ukudalulwa okuhlobene nesimo sezulu se-IFRS S2 nezincomo ze-TCFD. https://www.ifrs.org/content/dam/ifrs/supporting-implementation/ifrs-s2/ifrs-s2-comparison-tcfd.pdf
- Ubambiswano lwezezimali ze-Carbon Accounting. (2025, Disemba 2). Ingxenye A ekhokhelwayo ngezinga lokukhishwa kwegesi. (https://carbonaccountingfinancials.com/files/standard-launch-2025/PCAF-PartA-2025-Full-Document-Clean.pdf)
