EU CSRD: Economy for the Common Good yog tam sim no tus tswv cuab EFRAG

European Financial Reporting Advisory Group (EFRAG) muaj cov Common Welfare Economy inducted ua ib qho ntawm 13 cov koom tes tshiab koom nrog hauv Hloov kho ntawmCorporate Sustainability Reporting Directive (CSRD) ntawm EU.

Economy for the Common Good (GWÖ) koom nrog EFRAG thiab yuav txhawb nqa nws yav tom ntej hauv cheeb tsam ntawm kev tshaj tawm txog kev ruaj ntseg raws li lub koom haum ntawm pej xeem zej zog. EFRAG - lub koom haum tsis muaj txiaj ntsig nyob hauv Brussels - npaj cov qauv rau kev hloov kho ntawm CSRD sawv cev ntawm EU Commission.

"Cov qauv zoo sib xws thiab cov ntawv sib npaug zoo raws li nws yuav tsum ua cov cuab yeej siv tau zoo rau kev txhim kho cov qauv kev tshaj tawm nyob rau hauv lub moj khaum ntawm kev hloov kho ntawm CSRD. Qhov no yog lub sijhawm keeb kwm rau kev hloov pauv ntawm peb txoj kev lag luam uas peb yuav tsum tsis txhob nco, "hais tias Gerd Hofelen, Economy for the Common Good sawv cev ntawm EFRAG.

EFRAG qhia rau European Commission txog nws cov haujlwm qhia txog kev ruaj ntseg nrog cov ntawv sau tseg, kev txheeb xyuas cov txiaj ntsig zoo thiab kev ntsuas cuam tshuam. Nws sau cov tswv yim los ntawm txhua tus neeg muaj feem cuam tshuam thiab sau cov kev nkag siab rau hauv cov xwm txheej tshwj xeeb nyob sab Europe thoob plaws hauv cov txheej txheem teeb tsa. 

GWÖ muab kev tshaj tawm thiab kev ntsuas cov cuab yeej uas txhawb nqa cov tuam txhab muaj txiaj ntsig hauv lawv cov ntawv qhia txog kev ruaj khov. Daim ntawv sib npaug zoo raws li cov qauv zoo sib xws thiab cov khoom lag luam zoo tau txhais tias yog cov cuab yeej los ntawm cov cim kev ua haujlwm tseem ceeb ntsig txog tib neeg lub meej mom, kev sib koom siab, kev ncaj ncees, ecological sustainability, transparency thiab kev koom tes. 

Cov qauv uas twb muaj lawm ntawm EU Commission muab lub hauv paus ruaj khov rau kev txhim kho ntxiv ntawm NFRD (Non-Financial Reporting Directive) rau CSRD (Corporate Sustainability Reporting Directive), tab sis yuav tsum tau txhim kho los ntawm European Parliament thiab European Council. Lub hom phiaj yuav tsum yog los pab txhawb rau Green Deal, SDGs thiab ua raws li thaj tsam ntawm lub ntiaj teb los ntawm kev qhia txog kev muaj txiaj ntsig zoo. 

Txhawm rau kom ua tiav cov hom phiaj no, Kev Lag Luam rau Kev Lag Luam Zoo tau tsim cov kev xav tau hauv qab no:

• Lub luag haujlwm tshaj tawm txog kev ruaj ntseg yuav tsum tsawg kawg yog siv rau txhua lub tuam txhab uas yuav tsum tau tshaj tawm txog nyiaj txiag. Raws li EU Commission lub tswv yim, tsuas yog nyob ib ncig ntawm 49.000 ntawm 22,2 lab tuam txhab uas muag tau them los ntawm txoj cai. Cov lag luam me thiab nruab nrab (SMEs) suav txog ob feem peb ntawm cov haujlwm hauv EU thiab tsim ntau tshaj li ib nrab ntawm peb cov khoom lag luam thoob ntiaj teb (GDP). Nws yuav yog qhov yuam kev kom zam dhau ib nrab ntawm Tebchaws Europe cov khoom lag luam tawm los ntawm kev lav phib xaub los qhia txog kev ruaj khov.
• Sustainability tshaj tawm yuav tsum ua kom muaj nuj nqis thiab sib piv cov txiaj ntsig uas pom ntawm cov khoom lag luam, cov khoom lag luam thiab cov npe lag luam (nrog rau cov txheej txheem ntawm yav tom ntej European Single Access Point) kom cov neeg siv khoom, cov tub ua lag luam thiab cov pej xeem tuaj yeem tau txais daim duab holistic ntawm tau txais. lub tuam txhab.
• Raws li nrog rau cov ntaub ntawv nyiaj txiag, cov ntsiab lus ntawm cov ntaub ntawv qhia txog kev ruaj ntseg yuav tsum tau tshawb xyuas thiab muab "kev xav tsis tsim nyog" los ntawm cov kws tshuaj xyuas sab nraud nrog cov kws tshaj lij hauv kev tshaj tawm tsis yog nyiaj txiag, kev ncaj ncees thiab kev ruaj ntseg.
• Kev ua tau zoo ntawm cov tuam txhab lag luam yuav tsum tau txuas nrog kev txhawb nqa kev cai lij choj, los ntawm qhov tseem ceeb hauv kev muab pej xeem thiab kev txhim kho kev lag luam mus rau kev sib txawv ntawm cov nyiaj txiag thiab kev sib txawv ntawm kev nkag mus rau lub ntiaj teb kev ua lag luam, txhawm rau siv zog ua lag luam los txhawb cov txiaj ntsig ntawm kev sib raug zoo thiab muab lub luag haujlwm rau cov tuam txhab sib tw. qhov zoo.

13 lub koom haum uas tau ntxiv rau EFRAG Kws Tshaj Lij Pab Koom Tes ua tswv cuab, ntxiv rau 17 tus neeg muaj feem cuam tshuam, yog:

Cov koom haum muaj feem cuam nyob sab Europe Tshooj Tshooj: EFAMA thiab European Cov Khoom Muag

Cov koom haum hauv zej zog Tshooj Tshooj: Cov Nyiaj Txiag Nyiaj Txiag Nyiaj Txiag ntawm European Climate Foundation, Economy for the Common Good, Environmental Defense Fund Europe, Frank Bold Society, Tshaj Tawm Yam Koj Them, Thauj & Ib puag ncig, WWF; BETTER FINANCE, Nyiaj Txiag Saib Xyuas, European Trade Union Confederation (ETUC) thiab European Accounting Association ua tiav cov npe ntawm EFAMA (sector asset management).

EFRAG General Assembly yuav muaj nyob rau lub Ob Hlis thiab Lub Peb Hlis 2022. Daim Ntawv Qhia Txog Kev Lag Luam Sustainability (CSRD) tau teem sijhawm rau kev saws rau lub Kaum Hli 2022. Cov tuam txhab tuav pov hwm los ntawm cov lus qhia yuav tsum xa cov ntaub ntawv qhia txog kev ruaj ntseg rau xyoo 2024 nyiaj txiag thawj zaug hauv 2023.

Xav paub ntxiv ntawm austria.ecogood.org/presse