Izinhlaka Zokubika: I-TCFD CDP kanye ne-GRI Yokwenza Izinqumo Zezezimali
Kubatshalizimali kanye nababolekisi, ikhwalithi yokuvezwa kwesimo sezulu somboleki yilona thuba eliyinhloko lokulungela kwakhe 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 Nokubaluleka Kwezezimali Ezindinganisweni Zomhlaba Wonke Isimo sokubika sihlukaniswe ngokuyisisekelo ngumqondo wokubaluleka kwezinto ezibonakalayo. Ukubaluleka Okuphindwe Kabili (i-GRI) I-Global Reporting Initiative (i-GRI) isebenzisa isimiso sokubaluleka okuphindwe kabili. Le ndlela yembula ukuthi inkampani ithinta kanjani imvelo kanye nomphakathi (ngaphakathi nangaphandle) nokuthi izinguquko zemvelo zithinta kanjani inkampani (ngaphandle). Kusebenza njengendinganiso yegolide yokucaca kwababambiqhaza abaningi ngenkathi kusetshenziswana nezindinganiso zezimali. Izinto Eziphathekayo Zezezimali (i-TCFD kanye ne-ISSB) Iqembu Elisebenzayo Lokudalulwa Kwezezimali Okuhlobene Nesimo Sezulu (i-TCFD) kanye neBhodi Yezindinganiso Zokusimama Kwamazwe Ngamazwe (i-ISSB) ligxile ezintweni eziphathekayo zezezimali. Lezi zinhlaka zembula ulwazi oluwusizo kubatshalizimali ekwenzeni izinqumo zokwabiwa kwezinsiza. I-IFRS S2 ihlanganisa ngokugcwele ukwakheka kwezinsika ezine ze-TCFD, okuhlanganisa ukubusa, isu, ukuphathwa kwengozi, kanye nama-Metrics/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 ukulinganisa 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, ehlanganisa idatha yokukhishwa okuqondile okuqinisekisiwe okubikwe 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 hlu ukuze lufake izindlela zezakhiwo "zokusetshenziswa kwemali engenayo" kanye "nesikweletu esingaphansi kwesikhulu," okuvumela amabhange ukuthi abike ngezibopho zikahulumeni wesifunda nomasipala ngokunemba okukhulu. Ikhwalithi Yedatha Yesilinganiso Se-PCAF Umthombo Incazelo Ukuthembeka Kwezezimali 1 Ukukhishwa okuqondile Okuphezulu Okuqinisekisiwe, Okuvela Kumuntu Otshalile Imali Ukukhetha Okuyinhloko kwama-SLL 2 Ukukhishwa okuqondile Okungaqinisekisiwe, Okuvela Kumuntu Otshalile Imali Kuyamukeleka Ngezivumelwano 3 Okulingene Kubalwe Kusuka Kudatha Yomsebenzi Othile Wenkampani Kudinga Ukubandakanyeka 4 Idatha Ephansi Yephrokzi / Izilinganiso Ezithile Zomkhakha Ingozi Yokunganikwa Imali Okungaphansi 5 Izilinganiso Eziphansi Ezisekelwe Ezomnotho / Ezemali Ukungaqiniseki Okuphezulu Abatshalizimali kanye nababolekisi kufanele bafune "ulwazi oluxhunyiwe" - ukuxhumana okucacile phakathi kwezingozi zesimo sezulu ezidalulwe ngumboleki kanye nezinto zabo zomugqa wesitatimende sezezimali. Ukudalulwa okungenazo imininingwane yokuqapha ibhodi (okwamanje kudalulwe kuphela yizinkampani ezingama-25%) noma okwehluleka ukusebenzisa ukuhlaziywa kwesimo sezulu okubheke phambili kufanele kuphawulwe njengengozi enkulu ngesikhathi senqubo yokuhlolisisa okufanele. 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 Obuchwepheshe Obunobungcweti Bokuhlola Ikhwalithi Yokudalula Ukuze badlulele ngale kokukhanya nokuqinisekisa ukuthi ukudalula kuletha inani langempela, ababolekisi kufanele babheke: Isiphetho Ukudalula isimo sezulu okujwayelekile kuyisisekelo sokwabiwa kwemali okuphumelelayo. Ngokuqhathanisa izinhlaka nokusebenzisa amaphuzu ekhwalithi yedatha eqinile, izikhungo zezimali zingabona ababoleki abaqotho 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 nguVirna ChávezGreen Initiative Ithimba. Imibuzo Evame Ukubuzwa - Imibuzo Evame Ukubuzwa Izinkomba kanye Nokufunda Okuqhubekayo Okuhlobene Nokufunda
Izinhlaka Zokubika: I-TCFD CDP kanye ne-GRI Yokwenza Izinqumo Zezezimali Funda kabanzi "
