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EU CSRD: Economy for the Common Good ua avea nei ma sui o le EFRAG


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!

I LE FUAFUAGA I LE FILIFILIA AUSIA


Tusiaina e faʻalogo

O le Economy for the Common Good (GWÖ) na faavaeina i Austria i le 2010 ma ua avea nei ma sui i totonu o atunuu e 14. Na te vaai ia te ia lava o se paionia mo suiga lautele i le itu o le faatuatuaina, felagolagomai.

E mafai ai...

... kamupani e vaʻavaʻai i vaega uma oa latou gaioiga faʻaletamaoaiga e faʻaaoga ai tulaga taua o le matrix lelei masani ina ia faʻaalia ai gaioiga masani lelei ma i le taimi lava e tasi e maua ai se faavae lelei mo filifiliga faʻavae. O le "common good balance sheet" o se faʻailoga taua mo tagata faʻatau ma mo tagata saili galuega, e mafai ona latou manatu o tupe mama e le o se faʻamuamua maualuga mo nei kamupani.

... municipalities, aai, itulagi e avea ma nofoaga e masani ai, lea e mafai e kamupani, faalapotopotoga faaleaoaoga, auaunaga municipal tuu se taulaiga faalauiloa i atinae faaitulagi ma o latou tagata.

... tagata suʻesuʻe le atinaʻe atili o le GWÖ i luga o se faʻasaienisi faavae. I le Iunivesite o Valencia o loʻo i ai se nofoa GWÖ ma i Austria o loʻo i ai le aʻoaʻoga matai i le "Applied Economics for the Common Good". I le faaopoopo atu i le tele o suʻesuʻega a matai, o loʻo i ai nei suʻesuʻega e tolu. O lona uiga o le faʻataʻitaʻiga o le tamaoaiga o le GWÖ o loʻo i ai le malosi e suia ai sosaiete i se taimi umi.

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