Ezikhungweni zezimali, ukuhlola ingozi yesimo sezulu akuseyona into eyenzeka ngaphandle kwe-ESG; kuyisici esiyinhloko sokuhlola ingozi yesikweletu. Njengoba amabhange nabaphathi bezimpahla bezibophezela kumaphothifoliyo angenalutho, ikhono lokulinganisa nokuphatha ngokunembile ububanzi 1 2 3 uxhaso lwezimali zokukhishwa kwegesi idatha isibe yinto ebalulekile.
Kodwa-ke, lapho besebenzelana namabhizinisi amancane naphakathi nendawo (ama-SME), izikhungo zezimali zivame ukubhekana negebe elikhulu ledatha. Ama-SME avame ukuba nenkinga yokuchaza imingcele yawo yenhlangano kanye nokusebenza, okuholela ekugcinweni kwezimpahla zegesi ebamba ukushisa (i-GHG) ezingaphelele noma ezinganembile. Uma umbolekisi esekela i-Sustainability-Linked Loan (SLL) kudatha yokukhishwa kwegesi enephutha, ubeka isikhungo engcupheni enkulu yokuhlanza imvelo kanye nesikweletu esibiza imali engeyiyo.
Lo mhlahlandlela unikeza abaphathi bezingozi kanye nezikhulu zezikweletu uhlaka olusebenzayo lokuhlola imingcele yokukhishwa kwama-SME, ukuqonda izindlela zokuqoqwa kwedatha, kanye nokuphatha ingozi yesimo sezulu sephothifoliyo kuzo zonke izindawo ezintathu.
(Funda kabanzi mayelana nokuhlolwa okuphelele kwe-SME kumhlahlandlela wethu wabazali: Ukuthuthukiswa Kwempahla Ye-GHG Yama-SME: Uhlaka Lwesikhungo Sezezimali Lweziphothifoliyo Ezilungele Isimo Sezulu)
Kungani Imingcele Yokukhishwa Kwegesi Ibalulekile Emalinimboleko Yesimo Sezulu Yama-SME
Ngaphambi kokubheka imingcele ethile, ababolekisi kumele baqinisekise ukuthi i-SME imise kahle imingcele yayo yenhlangano. Umthetho oyisisekelo wokubalwa kwekhabhoni (kulandela i-ISO 14064 kanye ne-GHG Protocol) ukuthi inkampani kumele isebenzise njalo noma yikuphi isabelo semali or indlela yokulawula (ngokwezimali noma ngokusebenza) ukuze kuhlanganiswe ukukhishwa kwayo kwe-GHG.
Ingozi Yababolekisi: Uma i-SME isebenzisa indlela yokulawula ukusebenza kwendlunkulu yayo kodwa ingayinaki inkampani engaphansi kokukhiqiza engcolisa kakhulu lapho inesabelo samasheya angu-60%, isitokwe se-GHG esiphumelayo sinamaphutha amakhulu. ukubekwa kwemingcele yemali mboleko yesimo sezulu yama-SME, izikhungo zezimali kumele zibhekisele kusakhiwo senkampani esichazwe esicelweni semali mboleko kanye nemingcele echazwe embikweni wempahla ye-GHG.
Ukuhlahlela Izinga Labaphathi Bezingozi
Ububanzi 1: Ukukhishwa Okuqondile Kwegesi kanye Nengozi Yempahla
Ububanzi 1 buhlanganisa ukukhishwa okuqondile okuvela emithonjeni ephethwe noma elawulwayo. Kuma-SME, lokhu kuvame ukufaka ukushisa uphethiloli kuma-boilers aphethwe ngabanikazi, ama-furnace, kanye nezimoto zenkampani, kanye nokukhishwa okubalekayo (njengokuvuza kwe-refrigerant okuvela ezinhlelweni zomoya opholile).
- Umphumela Wengozi Yezezimali: Ukukhishwa kwegesi kwe-Scope 1 kumelela ingozi eqondile yokulawula nokusebenza. Uma i-SME ithembele kakhulu kumajeneretha kadizili (i-Scope 1 ephezulu), isengozini enkulu yentengo yekhabhoni, ukuguquguquka kwentengo kaphethiloli, kanye nemithethonqubo yokuphela kwegesi.
- Uhlu Lokuhlola Lomboleki: Qinisekisa ukuthi i-SME inikeza idatha eqondile eyinhloko—njengemalisidi okuthengwa ngawo uphethiloli noma ukufundwa kwamamitha—kunokuba ilinganisele.
Ububanzi 2: Ukukhishwa Okungaqondile Nokuvezwa Kwamandla
Ububanzi 2 buhlanganisa ukukhishwa kwegesi okungaqondile okuvela ekukhiqizweni kukagesi othengiwe, umusi, ukushisa, kanye nokupholisa okudliwa yinkampani ebikayo.
- Umphumela Wengozi Yezezimali: Ukukhishwa kwegesi kwe-Scope 2 kugqamisa ukuchayeka kwama-SME ekuguqukeni kwemakethe yamandla kanye nezingozi zokuguquka kwegridi. Ukwanda kwe-Scope 2 esifundeni esinegridi eningi kakhulu yamafutha asetshenziswayo kubonisa isidingo sokusetshenziswa kwemali (i-CapEx) ekusebenzeni kahle kwamandla noma ekuthengweni kwamandla avuselelekayo.
- Uhlu Lokuhlola Lomboleki: Qinisekisa ukuthi i-SME ibika yini isebenzisa i- indawo-based indlela (isilinganiso sokukhishwa kwegridi) noma okusekelwe emakethe indlela (ebonisa izinkontileka ezithile zamandla aluhlaza noma Izitifiketi Zamandla Avuselelekayo). Ukuze kuxhaswe ngezimali zesimo sezulu, ukuthuthukiswa okusekelwe emakethe kumele kuqinisekiswe ngokucophelela ukuze kuvinjelwe ukubalwa kabili.
Ububanzi 3: Uchungechunge Lwenani kanye Nokuhlolwa Kokukhishwa Kwegesi Okuxhaswe Ngezimali
Isigaba 3 sihlanganisa zonke ezinye izingcoliso ezingaqondile ezenzeka ochungechungeni lwenani lenkampani. Kwamabhizinisi amaningi, iSigaba 3 sibala u-70% kuya ku-90% we-carbon footprint yabo iyonke. Ngokubalulekile emabhange, isigaba 15 seSigaba 3 simelela ukukhishwa kwegesi okuxhaswe ngemali—ukukhishwa kwegesi okuhlobene nezimali zakho zokuboleka kanye nezokutshalwa kwezimali.
Amabhange abala kanjani ukukhishwa kwegesi okuxhaswe yi-scope 3? Ababolekisi kumele bahlanganise ukukhishwa kwegesi okulinganiselwe kwababolekisi babo. Uma ukhokhela u-10% wenani lebhizinisi le-SME, u-10% wokukhishwa kwegesi okuphelele (Izilinganiso 1, 2, kanye no-3) kuba yi-Scope 3, isigaba 15 sakho sokukhishwa kwegesi.
- Umphumela Wengozi Yezezimali: I-Scope 3 yilapho izingozi zokuguquka ezifihliwe zikhona. Umkhiqizi we-SME angase abe nokukhishwa okuphansi kwe-Scope 1 kanye ne-2, kodwa uma izinto zakhe eziyinhloko zokusetshenziswa zidinga kakhulu ikhabhoni (I-Scope 3, Isigaba 1: Izimpahla Ezithengiwe), uchungechunge lwabo lokuhlinzeka lusengozini yemithetho yesimo sezulu kanye nokushaqeka kwamanani.
- Uhlu Lokuhlola Lomboleki: Idatha ye-SME Scope 3 inzima kakhulu ukuyiqoqa. Ababolekisi kufanele bafune indlela ehlukaniswe ngezigaba, lapho ama-SME eqala ngokulinganisa izigaba zawo ze-Scope 3 ezibaluleke kakhulu besebenzisa isilinganiso esisekelwe ekusetshenzisweni kwemboni, ngaphambi kokushintshela kudatha eyinhloko ethile yomhlinzeki.
Ulwela ukwenza izidingo zakho ze-SME zesimo sezulu zibe zijwayelekile? Xhumana nathi ukuthola Green Initiativeka- Umhlahlandlela Wezezimali Wokunciphisa Isimo Sezulu ukuthola amathebula okubhekisela e-ISO 14064 anemininingwane kanye nezinhlaka eziyisisekelo eziqondene nomkhakha.
Amaphutha Avamile Emingcele Ezinqolobaneni Ze-SME GHG
Lapho wenza a ukuhlolwa kokukhishwa komoya okuxhaswe ngemali, izikhulu zezikweletu kufanele zihlole ngenkuthalo la maphutha avamile okubika ama-SME:
- Ukungafakwa Kwempahla: I-SME ithi ayinazo izingcoliso zokuthutha ze-Scope 1 ngoba “ithumela ngaphandle ukulethwa.” Kodwa-ke, yehluleka ukubika lezo zimpahla ezithunyelwe ngaphandle ngaphansi kwe-Scope 3 (Upstream/Downstream Transportation), okwenza ukuthi izingcoliso ziphele encwadini yokubhalisa.
- Ukungaqondi Kahle Kwe-"Green Tariff": Ama-SME avame ukubiza ukukhishwa kwe-Scope 2 okungu-zero ngoba ashintshele ku-"umhlinzeki wamandla aluhlaza," kodwa awanazo izitifiketi zamandla avuselelekayo (ama-REC) ezithathe umhlalaphansi ezidingekayo ukuze kuqinisekiswe isimangalo esisekelwe emakethe.
- Ukudideka Kwempahla Eqashiwe: I-SME iqasha indawo yehhovisi futhi ayikhokhi ngqo ibhili likagesi. Bayayekisa ukusetshenziswa kwamandla ngendlela engafanele, behluleka ukuqaphela ukuthi ngaphansi kwendlela yokulawula ukusebenza, izimpahla eziqashiwe kumele zibhekwe.
Amathiphu Ochwepheshe: Izindlela Zokuqoqwa Kwedatha Yamaphothifoliyo
Ukuhlola ngokunembile ingozi yesimo sezulu sephothifoliyo, izikhungo zezimali azikwazi ukuthembela eqoqweni elihlukanisiwe lemibiko ye-PDF evela kuma-SME. Kumelwe usebenzise izindlela ezijwayelekile zokuqoqa idatha:
- Dinga Idatha Eyinhloko Yezikali 1 no-2: Ababolekisi kufanele baphoqelele ukuthi izinqolobane eziyisisekelo ze-Scopes 1 kanye ne-2 zakhiwe phezu kwedatha eyinhloko (ukusetshenziswa kwamandla kwangempela) kunokuba kube yizilinganiso ezisekelwe ekusetshenzisweni kwemali.
- Sebenzisa Usizo Lobuchwepheshe: Ungawenqabi ama-SME anedatha embi; kunalokho, sebenzisa izinsiza Zosizo Lobuchwepheshe (TA) ukuze ziwasize akhe amandla. Ngokuxhasa ucwaningo oluqinile lwe-GHG lwempahla yomboleki wakho, ususa imali mboleko futhi uvikele idatha esezingeni eliphezulu yokubika kwakho kwe-PCAF (Partnership for Carbon Accounting Financials).
- Ukuqinisekiswa Kwenkampani Yesithathu: Ukuqinisekisa ubuqotho bakho ububanzi 1 2 3 uxhaso lwezimali zokukhishwa kwegesi idatha, idinga ukuthi izinqolobane ze-SME ziqinisekiswe ngokumelene nezindinganiso ze-ISO 14064-3 ngabantu besithathu abagunyaziwe njengalokhu Green Initiative.
Isiphetho: Ukuguqula Idatha Ibe Isu Lezezimali
Ukuqonda Imingcele yokukhishwa kwegesi okulinganiselwe isinyathelo sokuqala esibalulekile ekusetshenzisweni kwezimali zesimo sezulu ezithembekile. Ngokuhlola ngokucophelela izingozi eziqondile ze-Scope 1, ukuchayeka kwamandla kwe-Scope 2, kanye nobuthakathaka be-Scope 3 value-chain, izikhungo zezimali zingavikela amaphothifoliyo azo ezingozini zokuguquka ngenkathi zikhomba amathuba anenzuzo okubolekisa okuluhlaza.
Idatha enembile yokukhishwa kwegesi iyindlela yokushintsha kwe-net-zero. Lapho ababolekisi belinganisa izidingo zabo zezimpahla ze-GHG ezisezingeni eliphezulu neziqinisekisiwe, banika amandla ama-SME ukuthi athathe isinyathelo esinengqondo sesimo sezulu ngenkathi eqinisekisa ubuqotho bezinhloso zawo zokukhishwa kwegesi ezixhaswe ngemali.
Ingabe izikhulu zakho zesikweletu zikulungele ukuhlola idatha yesimo sezulu sama-SME? Green Initiative inikeza usizo lobuchwepheshe olukhethekile kanye nezinsizakalo zokuqinisekisa i-GHG ezikhungweni zezimali. Xhumana nathi namuhla ukuze uhlele ukubonisana ngezeluleko ngezezimali zesimo sezulu futhi uqinisekise ukuthi iphothifoliyo yakho yakhelwe phezu kwedatha yezinga lokutshalwa kwezimali.
Lesi sihloko sabhalwa ngu Marc Tristant evela kwiQembu Lezizwe Zonke le-GI.
imibuzo ejwayelekile ukubuzwa
Ububanzi 1: Ukukhishwa okuqondile okuvela emithonjeni ephethwe noma elawulwa yimboleki we-SME, njengezimoto zenkampani noma ama-boiler asendaweni.
Ububanzi 2: Ukukhishwa komoya okungaqondile okuvela ekukhiqizweni kukagesi othengiwe noma ekushiseni okusetshenziswe umboleki.
Ububanzi 3: Zonke ezinye izinto ezikhipha ukungcola okungaqondile kochungechunge lwenani. Kumabhange, Isigaba 15 (Ukukhishwa Kwegesi Okuxhaswe Ngezimali) iyona ebaluleke kakhulu, emele umthelela wekhabhoni wezimali zabo zokuboleka kanye nokutshalwa kwezimali.
Ababolekisi babala lokhu ngokuhlanganisa ukukhishwa okulinganiselwe kwababolekisi babo. Isibonelo, uma ibhange lixhasa u-10% wenani lebhizinisi le-SME, khona-ke u-10% walokho kukhishwa okuphelele kwe-SME 1, 2, kanye no-3 kubhekiswa ebhange njengokukhishwa okulinganiselwe kwe-Scope 3, isigaba 15.
Ukubekwa kwemingcele efanele kuqinisekisa ukuthi i-SME ibika ukukhishwa kwegesi kuzo zonke izingxenye ezifanele zebhizinisi layo. Uma i-SME yehluleka ukusebenzisa indlela yokuhlanganisa eqhubekayo (isabelo noma ukulawula izabelo), ingase ingayingcolisi kakhulu izinkampani ezingaphansi kwayo, okuholela ezingozini "zokuhlanza imvelo" kanye nesikweletu esibi sentengo yomboleki.
Izingibe ezivamile zifaka phakathi “Ukungawunaki ukukhishwa kwamandla okulethwa kwempahla ngaphandle ku-Scope 3), “Ukungaqondi kahle kwe-Green Tariff” (ukuthi akukho ukukhishwa kwamandla okukhishwa kwamandla okukhishwa kwe-Scope 2 ngaphandle kwama-REC asethathe umhlalaphansi), kanye “nokudideka kwempahla eqashiwe” (ukushiya ukusetshenziswa kwamandla emahhovisi aqashiwe).
Izikhungo zezimali kufanele zisuke emibikweni ye-PDF ehlukene kanye nomyalelo idatha eyisisekelo (ukufundwa/amarisidi angempela emitha) e-Scopes 1 kanye ne-2. Ngaphezu kwalokho, ukusabalalisa Usizo Lobuchwepheshe (TA) ukusiza ama-SME akhe amandla futhi adinga ukuqinisekiswa okuvela eceleni ngokumelene nezindinganiso ze-ISO 14064-3 kuqinisekisa ukuthi idatha “isezingeni lokutshalwa kwezimali”.
