EU CSRD: Economy for the Common Good i kēia manawa he lālā EFRAG

ʻO ka European Financial Reporting Advisory Group (EFRAG) loaʻa ka Common mea e pono ai hoʻokele waiwai i hoʻokomo ʻia ma ke ʻano he 13 mau hui hou e komo ana i ka Hooponopono oʻO ke kuhikuhi ʻana i ka hōʻike hoʻomau ʻoihana (CSRD) o ka EU.

ʻO ka Economy for the Common Good (GWÖ) e hui pū me ka EFRAG a e kākoʻo iā ia i ka wā e hiki mai ana ma kahi o ka hōʻike hoʻomau ʻana ma ke ʻano he hui o ka hui kīwila. ʻO ka EFRAG - kahi hui waiwai ʻole i hoʻokumu ʻia ma Brussels - hoʻomākaukau i nā kūlana no ka hoʻoponopono ʻana i ka CSRD ma ka ʻaoʻao o ke Komisina EU.

"ʻO ka Common Good Matrix a me ka Common Good Balance Sheet e pili ana iā ia e lilo i mea hana pono no ka hoʻomohala ʻana i nā kūlana hōʻike i loko o ke ʻano o ka loiloi o ka CSRD. He manawa kūpono kēia no ka hoʻololi mau ʻana o kā mākou hoʻokele waiwai ʻaʻole pono mākou e poina, "wahi a Gerd Hofelen, ʻelele Economy for the Common Good ma EFRAG.

Aʻo ʻo EFRAG i ke Komisina ʻEulopa e pili ana i kāna mau hana hōʻike hoʻomau me nā kikoʻī, nā loiloi waiwai-pono a me nā loiloi hopena. Hōʻiliʻili ia i nā manaʻo mai nā mea kuleana āpau a hōʻiliʻili i nā ʻike i nā ʻike maoli ʻEulopa ma ke kaʻina hana hoʻonohonoho maʻamau. 

Hāʻawi ka GWÖ i nā mea hana hōʻike a me nā loiloi e kākoʻo ana i nā ʻoihana waiwai i kā lākou hōʻike hoʻomau. ʻO ka helu kaulike maʻamau e pili ana i ka matrix maikaʻi maʻamau a me ka huahana maikaʻi maʻamau i wehewehe ʻia e nā mea hana koʻikoʻi e pili ana i ka hanohano kanaka, ka lōkahi, ka hoʻoponopono pili kanaka, ka hoʻomau ʻana o ka ecological, ka ʻike a me ke komo ʻana. 

Hāʻawi ka papahana o ka EU Commission i kahi kumu paʻa no ka hoʻomohala hou ʻana o ka NFRD (Non-Financial Reporting Directive) i ka CSRD (Corporate Sustainability Reporting Directive), akā pono e hoʻomaikaʻi ʻia e ka European Parliament a me ka European Council. ʻO ka pahuhopu e hāʻawi i ka Green Deal, nā SDG a me ka hoʻokō ʻana i nā palena honua ma o ka hōʻike ʻana i ka hoʻomau pono. 

I mea e hoʻokō ai i kēia mau pahuhopu, ua hoʻokumu ka Economy for the Common Good i kēia mau koi:

• ʻO ke kuleana e hōʻike i ka hoʻomau ʻana pono e pili i nā ʻoihana āpau i koi ʻia e hōʻike kālā. Wahi a ka noi a ke Komisina EU, aia wale nō ma kahi o 49.000 o 22,2 miliona mau hui i uhi ʻia e ke kānāwai. ʻO nā ʻoihana liʻiliʻi a me ka liʻiliʻi (SMEs) ka helu ʻelua hapakolu o nā hana ma EU a hoʻonui i ka hapalua o kā mākou huahana kūloko nui (GDP). He hewa paha ka hoʻokuʻu ʻana i ka hapalua o ka hoʻokele waiwai o ʻEulopa mai ke kuleana e hōʻike i ka hoʻomau.
• ʻO ka hōʻike hoʻomau pono e alakaʻi i nā hopena i hiki ke hoʻohālikelike ʻia i ʻike ʻia ma nā huahana, nā mea kūʻai aku a me ka papa inoa ʻoihana (me ka ʻoihana o ka European Single Access Point e hiki mai ana) i hiki i nā mea kūʻai, nā mea hoʻopukapuka a me ka lehulehu ke kiʻi i kahi kiʻi holoʻokoʻa o ka loaʻa. ka hui.
• E like me nā hōʻike kālā, pono e hoʻopaʻa ʻia ka ʻike o nā hōʻike hoʻomau a hāʻawi ʻia i kahi "manaʻo kūpono ʻole" e nā loiloi waho me ka loea i ka hōʻike ʻole kālā, etika a me ka hoʻomau.
• Pono e hoʻopili ʻia ka hana hoʻomau o nā ʻoihana i nā mea hoʻoikaika kānāwai, mai ka mea nui i ka loaʻa ʻana o ka lehulehu a me ka hoʻomohala ʻana i ka hoʻokele waiwai a hiki i nā kūlana kālā like ʻole a me ka ʻokoʻa ʻana i ka mākeke honua, i mea e hoʻohana ai i nā mākeke e hoʻolaha i nā waiwai waiwai a hāʻawi i nā ʻoihana kuleana i ka hoʻokūkū. pono.

ʻO nā hui 13 i hoʻohui ʻia i ka EFRAG Expert Pool ma ke ʻano he mau lālā, me ka hoʻohui ʻana i nā mea kuleana 17 i kēia manawa, ʻo ia:

Mokuna Nā Hui Pūʻali Pākīpika ʻEulopa: EFAMA a me nā mea hoʻopuka ʻEulopa

Civil Society Organizations Mokuna: The Climate Finance Fund of the European Climate Foundation, Economy for the Common Good, Environmental Defense Fund Europe, Frank Bold Society, Publish What You Pay, Transport & Environment, WWF; BETTER FINANCE, Waiwai Watch, European Trade Union Confederation (ETUC) a me European Accounting Association ka papa inoa piha o ka EFAMA (sector asset management).

E mālama ʻia ka EFRAG General Assembly ma Pepeluali a me Malaki 2022. Hoʻonohonoho ʻia ka Corporate Sustainability Reporting Directive (CSRD) no ka hoʻokomo ʻana ma ʻOkakopa 2022. Pono nā hui i uhi ʻia e ke kuhikuhi e hoʻouna i nā hōʻike hoʻomau no ka makahiki kālā 2024 no ka manawa mua ma 2023.

ʻIke hou aku ma austria.ecogood.org/presse