Le European Financial Reporting Advisory Group (EFRAG) ua i ai le Masani Tamaoaiga Uelefea fa'auluina e avea ma se tasi o le 13 sui fou o lo'o auai i le Toe Iloiloga oFa'atonuga o Lipoti Fa'aauau (CSRD) a le EU.
O le Economy for the Common Good (GWÖ) e auai i le EFRAG ma o le a lagolagoina i le lumanaʻi i le tulaga o le gafataulimaina lipoti o se faʻalapotopotoga o sosaiete lautele. O le EFRAG - o se faalapotopotoga e leai ni tupe mama e faavae i Brussels - saunia tulaga mo le toe iloiloga o le CSRD e fai ma sui o le EU Commission.
“O le Common Good Matrix ma le Common Good Paleni Pepa e fa'avae i luga e tatau ona avea o se meafaigaluega aoga mo le atina'eina o tulaga o lipoti i totonu o le auivi o le toe iloiloga o le CSRD. Ose avanoa fa'asolopito lenei mo se suiga mautu moni o lo tatou tamaoaiga e le tatau ona tatou misia," o le faʻamatalaga lea a Gerd Hofelen, Economy for the Common Good sui i le EFRAG.
E fautuaina e le EFRAG le Komisi o Europa i ana lipoti gafataulimaina ma faʻataʻitaʻiga, suʻesuʻega tau-manuia ma iloiloga o aʻafiaga. E fa'aputuina fa'amatalaga mai paaga uma ma aoina fa'amatalaga i mea moni fa'apitoa a Europa i le faagasologa o le fa'atulagaina o tulaga masani.
O le GWÖ e tu'uina atu lipoti ma su'esu'ega meafaigaluega e lagolago ai kamupani fa'atauaina i a latou lipoti gafataulimaina. O le paleni paleni lelei masani e faʻavae i luga o le matrix lelei masani ma le oloa lelei lautele o loʻo faʻamatalaina o ni meafaigaluega e ala i faʻataʻitaʻiga autu o faʻatinoga e fesoʻotaʻi ma le mamalu o le tagata, soʻotaga, faʻamasinoga faʻaagafesootai, faʻaleleia o le siʻosiʻomaga, manino ma le auai.
O le faʻataʻitaʻiga o loʻo i ai nei a le Komisi o le EU o loʻo ofoina atu se faavae mautu mo le faʻalauteleina o le NFRD (Non-Financial Reporting Directive) i le CSRD (Corporate Sustainability Reporting Directive), ae tatau ona faʻaleleia e le Palemene Europa ma le Fono a Europa. O le fa'amoemoe e tatau ona saofagā i le Green Deal, SDGs ma le tausisia o tuaoi o paneta e ala i lipoti fa'atumauina lelei.
Ina ia ausia nei sini, ua faʻatulagaina e le Economy for the Common Good manaoga nei:
- O le noataga e lipoti atu le gafataulimaina e tatau ona faʻatatau i kamupani uma e manaʻomia e lipoti atu tupe. E tusa ai ma le talosaga a le Komisi o le EU, e na o le 49.000 mai le 22,2 miliona kamupani o loʻo aofia i le tulafono. O pisinisi laiti ma feololo (SMEs) o loʻo tuʻuina atu le lua vaetolu o galuega i totonu o le EU ma faʻaputuina le sili atu ma le afa o a tatou oloa faʻalotoifale (GDP). O se mea sese le tuusaunoaina o le afa o le tamaoaiga o Europa mai le matafaioi e lipoti atu i le gafataulimaina.
- O lipoti faʻaauau e tatau ona taʻitaʻia ai iʻuga faʻatusatusa ma faʻatusatusa e faʻaalia i luga o oloa, mea tau maketi ma i totonu o le tusi resitala pisinisi (e aofia ai atinaʻe o le lumanaʻi European Single Access Point) ina ia mafai e tagata faʻatau, tagata teu tupe ma tagata lautele ona maua se ata atoa o le mauaina. le kamupani.
- E pei o lipoti tau tupe, o mea o loʻo i totonu o lipoti gafataulimaina e tatau ona suʻeina ma tuʻuina atu se "manatu faʻamaonia" e suʻetusi mai fafo e iai le tomai i lipoti e le o mea tau tupe, amio lelei ma le gafataulimaina.
- O le faʻaauauina o le faʻatinoga o kamupani e tatau ona fesoʻotaʻi ma faʻamalosiaga faaletulafono, mai le faʻamuamua i faʻatauga lautele ma le atinaʻeina o le tamaoaiga i tulaga faʻapitoa faʻatupeina ma faʻaeseese avanoa i le maketi o le lalolagi, ina ia faʻaogaina ai le maketi e faʻalauiloa tulaga faʻaagafesootai ma tuʻuina atu i kamupani faʻapitoa se tauvaga. manuia.
O faʻalapotopotoga e 13 ua faʻaopoopoina i le EFRAG Expert Pool e avea ma sui, faʻaopoopo i le 17 paaga o loʻo i ai nei, o:
Vaega o Faalapotopotoga a le Aufaipisinisi a Europa: EFAMA ma Europa na tuuina atu
Vaega o Faalapotopotoga a Tagata Lautele: O le Climate Finance Fund a le European Climate Foundation, Economy for the Common Good, Environmental Defense Fund Europe, Frank Bold Society, Faasalalau Mea E Te Totogi, Felauaiga & Siosiomaga, WWF; BETTER FINANCE, Finance Watch, European Trade Union Confederation (ETUC) ma le European Accounting Association le lisi atoa o le EFAMA (sector asset management).
O le Fono Tele a le EFRAG o le a faia ia Fepuari ma Mati 2022. Le Fa'atonuga o Lipoti Fa'aauauina Autasi (CSRD) ua fa'atulaga mo le fa'aaogaina ia Oketopa 2022. O kamupani o loʻo aofia i le faʻatonuga e tatau ona tuʻuina atu lipoti gafataulimaina mo le tausaga faʻaletupe 2024 mo le taimi muamua i le 2023.
Fa'amatalaga atili ile austria.ecogood.org/presse
O lenei pou na faia e le Community Option. Auai i totonu ma lafo lau savali!