鉴于对环境的日益关注, 上市公司的社会和治理(ESG)披露, 施耐德唐斯环境公司, 社会与治理 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.
ESG代表“环境”,“社会”和“治理”,，代表了一种以利益相关者为中心的报告方法, 除了财务结果. Demand for ESG reporting has been seeing increasing demand from consumers, employees, 投资者，现在是监管机构.
ESG provides additional insight into an organization's impact on the world broken into three categories: Environmental, 社会与治理. 每个要素可以包括:
鉴于ESG的重要性正在迅速增强, organizations should start to build their ESG strategy as part of their core corporate strategy.
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. 第三类排放将在次年分阶段进行. 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两年的额外时间. The requirements will also be mandatory by foreign private issuers.
Does the ESG Disclosure Requirements Apply to Private Companies?
No. However, there is significant movement towards private companies voluntarily disclosing ESG from customers, 价值链中的员工和其他组织.
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，包括外国发行人. 此外，欧洲联盟(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 companies. This could have a significant impact to organizations with operations in E.U. 成员国.
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.
这将对E产生影响.U. U子公司.S. companies. The current proposal would cover most companies publicly traded on E.U. 交易所以及所有大型私人E.U. companies. However, the “large” threshold is lower than might be expected; defined as meeting two of the following thresholds:
Currently, there are a number of competing frameworks including:
However, 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.CSRD的建议. ISSB is being developed by the 国际 Financial Reporting Standards (IFRS) Foundation in conjunction with the E.U. 并且是目前关注的焦点.
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.