I-EU CSRD: UQoqosho ngokuLungileyo oluQhelekileyo ngoku lilungu le-EFRAG

IQela leNgcebiso yeNgxelo yeMali yaseYurophu (EFRAG) ine Uqoqosho Welfare Common ifakwe njengomnye wamaqabane amatsha ali-13 athatha inxaxheba kwi Uhlaziyo lweUMyalelo weNgxelo yoZinziso lweNkampani (CSRD) ye-EU.

I-Economy for the Common Good (GWÖ) ijoyina i-EFRAG kwaye iya kuyixhasa kwixesha elizayo kwindawo yokugcinwa kwengxelo njengombutho woluntu. I-EFRAG - intlangano engenzi nzuzo esekelwe eBrussels - ilungiselela imigangatho yokuhlaziywa kwe-CSRD egameni leKomishoni ye-EU.

"I-Common Good Matrix kunye ne-Common Good Balance sheet esekelwe kuyo kufuneka isebenze njengesixhobo esisebenzayo sokuphuhliswa kwemigangatho yokunika ingxelo ngaphakathi kwesakhelo sohlaziyo lwe-CSRD. Eli lithuba eliyimbali lotshintsho oluzinzileyo loqoqosho lwethu esingafanele siphoswe yiyo,” ucacise watsho uGerd Hofelen, uQoqosho kummeli oLungileyo e-EFRAG.

I-EFRAG icebisa iKhomishini yaseYurophu malunga nemisebenzi yayo yokunika ingxelo ngokuzinza kunye needrafti, uhlalutyo lweendleko-inzuzo kunye novavanyo lwempembelelo. Iqokelela igalelo kubo bonke abachaphazelekayo kwaye iqokelele iimbono kwizinto zokwenene zaseYurophu kuyo yonke inkqubo yokumisela umgangatho. 

I-GWÖ ibonelela ngezixhobo zokunika ingxelo kunye novavanyo ezixhasa iinkampani ezijolise kwixabiso kwiingxelo zazo zokuzinza. Iphepha eliqhelekileyo lokulinganisa elilungileyo elisekelwe kwi-common good matrix kunye nemveliso eqhelekileyo elungileyo ichazwa njengezixhobo zezalathi zokusebenza eziphambili ezinxulumene nesidima somntu, umanyano, ubulungisa bentlalo, uzinzo lwendalo, ukungafihli kunye nokuthatha inxaxheba. 

Idrafti ekhoyo yeKhomishoni ye-EU inikezela ngesiseko esiqinileyo sophuhliso oluqhubekayo lwe-NFRD (i-Non-Financial Reporting Directive) kwi-CSRD (i-Corporate Sustainability Reporting Directive), kodwa kufuneka iphuculwe yiPalamente yaseYurophu kunye neBhunga laseYurophu. Injongo kufuneka ibe negalelo kwi-Green Deal, i-SDGs kunye nokuthotyelwa kwemida yeplanethi ngokunika ingxelo yozinzo olusebenzayo. 

Ukuze kuphunyezwe ezi njongo, i-Economy for the Common Good iye yaqulunqa ezi mfuno zilandelayo:

• Isibophelelo sokunika ingxelo ngozinzo kufuneka sisebenze ubuncinane kuzo zonke iinkampani ekufuneka zinike ingxelo yezemali. Ngokwesiphakamiso seKomishoni ye-EU, kuphela malunga ne-49.000 ye-22,2 yezigidi zeenkampani eziphantsi komthetho. Amashishini amancinci naphakathi (ii-SME) anika isibini kwisithathu semisebenzi kwi-EU kwaye avelisa ngaphezu kwesiqingatha semveliso yethu yasekhaya (GDP). Kuya kuba yimpazamo ukukhulula isiqingatha semveliso yoqoqosho lwaseYurophu kwisibophelelo sokunika ingxelo ngokuzinzileyo.
• Ingxelo yozinzo kufuneka ikhokelele kwiziphumo ezinokulinganiswa kunye nezithelekisekayo ezibonakalayo kwiimveliso, izinto zokuthengisa kunye nakwirejista yeshishini (kubandakanywa neziseko zophuhliso lwexesha elizayo le-European Single Access Point) ukuze abathengi, abatyali-mali kunye noluntu ngokubanzi lufumane umfanekiso opheleleyo wokufumana. ikhampani.
• Njengeengxelo zemali, umxholo weengxelo zozinzo kufuneka uphicothwe kwaye unikwe "uluvo olungenachaphaza" ngabaphicothi-zincwadi bangaphandle abanobuchule kwiingxelo ezingezizo ezemali, ezisesikweni nezizinzileyo.
• Ukusebenza kozinzo lweenkampani kufuneka kudityaniswe nenkuthazo esemthethweni, ukusuka kwindawo ephambili ekuthengeni uluntu kunye nophuhliso loqoqosho ukuya kwiimeko ezahlukeneyo zenkxaso-mali kunye nokufikelela okwahlukileyo kwintengiso yehlabathi, ukuze kusetyenziswe amandla entengiso ukukhuthaza amaxabiso entlalo kunye nokunika iinkampani ezinoxanduva lokukhuphisana. inzuzo.

Imibutho ye-13 eyongezwe kwi-EFRAG Expert Pool njengamalungu, ukongeza kwi-17 ekhoyo echaphazelekayo, ngala:

ISahluko seMibutho yabaSebenzi baseYurophu: i-EFAMA kunye nabaKhuphali baseYurophu

IMibutho yoLuntu lweMibutho Isahluko: INgxowa-mali yezeMali yeMozulu yeSiseko seMozulu yeMozulu, uQoqosho oluLungileyo oluLungileyo, iNgxowa-mali yoKhuseleko lweNdalo yaseYurophu, i-Frank Bold Society, iPapasha into oyihlawulayo, ezoThutho kunye nokusiNgqongileyo, iWWF; IZIMALI EZINGCONO, i-Finance Watch, i-European Trade Union Confederation (ETUC) kunye ne-European Accounting Association epheleleyo uludwe lwe-EFAMA (ulawulo lwempahla yecandelo).

INdibano yeZizwe eziManyeneyo ye-EFRAG iya kuqhubeka ngoFebruwari nangoMatshi ka-2022. Umyalelo weNgxelo yokuZinzisa iCorporate (CSRD) ucwangciselwe ukwamkelwa ngo-Oktobha 2022. Iinkampani eziphantsi kwalo myalelo kuya kufuneka zingenise iingxelo zozinzo zonyaka-mali wama-2024 okokuqala ngo-2023.

Ulwazi oluninzi ku austria.ecogood.org/presse