I-EU CSRD: I-Economy for the Common Good manje isiyilungu le-EFRAG

I-European Financial Reporting Advisory Group (EFRAG) ine Common Welfare Umnotho ifakwe njengomunye wabahlanganyeli abasha abayi-13 ababambe iqhaza Ukubuyekezwa kweI-Corporate Sustainability Reporting Directive (CSRD) ye-EU.

I-Economy for the Common Good (GWÖ) ijoyina i-EFRAG futhi izoyisekela ngokuzayo endaweni yokubika ngokusimama njengenhlangano yomphakathi. I-EFRAG - inhlangano engenzi nzuzo ezinze e-Brussels - ilungiselela amazinga okubuyekezwa kwe-CSRD egameni leKhomishini ye-EU.

“I- common good matrix kanye neshidi lebhalansi elihle elivamile elisekelwe kulo kufanele lisebenze njengethuluzi elisebenzayo lokuthuthukiswa kwamazinga okubika ngaphakathi kohlaka lokubuyekezwa kwe-CSRD. Leli yithuba eliyingqopha-mlando lezinguquko ezisimeme ngempela emnothweni wethu okungafanele siwaphuthe,” kuchaza uGerd Hofelen, ummeleli we-Economy for the Common Good kwa-EFRAG.

I-EFRAG yeluleka Ikhomishana YaseYurophu ngemisebenzi yayo yokusimama yokubika ngokusalungiswa, ukuhlaziya izindleko zenzuzo nokuhlola komthelela. Iqoqa imibono evela kubo bonke ababambiqhaza futhi iqoqe imininingwane ezintweni ezingokoqobo zaseYurophu phakathi nenqubo yokumisa okujwayelekile. 

I-GWÖ ihlinzeka ngamathuluzi okubika nawokuhlola asekela izinkampani ezigxile enanini ekubikeni kwazo ukusimama. Ishidi lebhalansi elihle elivamile elisuselwe ku-matrix enhle evamile kanye nomkhiqizo omuhle ovamile lichazwa njengamathuluzi ngezinkomba zokusebenza ezibalulekile ezihlobene nesithunzi somuntu, ubumbano, ubulungisa bezenhlalakahle, ukusimama kwemvelo, ukubeka izinto obala nokubamba iqhaza. 

Uhlaka olukhona lweKhomishini ye-EU lunikeza isisekelo esiqinile sokuthuthukiswa okuqhubekayo kwe-NFRD (Non-Financial Reporting Directive) ku-CSRD (Corporate Sustainability Reporting Directive), kodwa kufanele ithuthukiswe yiPhalamende LaseYurophu kanye noMkhandlu WaseYurophu. Inhloso kumele kube ukufaka isandla ku-Green Deal, ama-SDG kanye nokuhambisana nemingcele yeplanethi ngokubika okuphumelelayo kokusimama. 

Ukuze kuzuzwe lezi zinhloso, i-Economy for the Common Good ihlele lezi zidingo ezilandelayo:

• Isibopho sokubika ngokusimama kufanele okungenani sisebenze kuzo zonke izinkampani okudingeka zibike ngokwezimali. Ngokwesiphakamiso seKhomishini ye-EU, yizinkampani ezingaba ngu-49.000 kuphela kwezigidi ezingama-22,2 ezikhavwe yilo mthetho. Amabhizinisi amancane naphakathi nendawo (ama-SME) ahlanganisa izingxenye ezimbili kwezintathu zemisebenzi e-EU futhi akhiqiza ngaphezu kwesigamu sesamba somkhiqizo wethu wasekhaya (GDP). Kungaba iphutha ukukhulula ingxenye yomphumela wezomnotho wase-Europe esibophweni sokubika ngokusimama.
• Ukubika kokusimama kufanele kuholele emiphumeleni engabazekayo neqhathanisekayo ebonakalayo emikhiqizweni, ezintweni zokuthengisa nakwirejista yebhizinisi (okuhlanganisa nengqalasizinda ye-European Single Access Point) ukuze abathengi, abatshalizimali kanye nomphakathi jikelele bathole isithombe esiphelele se-get. Inkampani.
• Njengemibiko yezezimali, okuqukethwe yimibiko yokusimama kufanele kucwaningwe futhi kunikezwe “umbono ongenasici” ngabacwaningi bamabhuku bangaphandle abanolwazi lokubika okungeyona eyezimali, isimilo kanye nokusimama.
• Ukusebenza okuqinile kwezinkampani kufanele kuxhunyaniswe nezisusa ezingokomthetho, kusukela kuqala ekuthengeni umphakathi nasekuthuthukisweni komnotho kuye kwezimo ezihlukene zezimali kanye nokufinyelela okuhlukene emakethe yomhlaba, ukuze kusetshenziswe amandla ezimakethe ukukhuthaza izindinganiso zomphakathi futhi kunikeze izinkampani ezinomthwalo wemfanelo ukuncintisana. inzuzo.

Izinhlangano eziyi-13 ezengezwe ku-EFRAG Expert Pool njengamalungu, ngaphezu kwababambe iqhaza abayi-17 abakhona, yilezi:

Izinhlangano Zababambe iqhaza ZaseYurophu Isahluko: I-EFAMA kanye Nezikhiphi ZaseYurophu

Izinhlangano Zomphakathi Isahluko: Isikhwama Sezimali Sesimo Sezulu se-European Climate Foundation, Umnotho Wokuhle Okujwayelekile, Isikhwama Sokuvikela Imvelo Europe, I-Frank Bold Society, Shicilela Okukhokhayo, Ezokuthutha Nezemvelo, i-WWF; IZIMALI EZINGCONO, I-Finance Watch, i-European Trade Union Confederation (ETUC) kanye ne-European Accounting Association iphelele uhlu lwe-EFAMA (ukuphathwa kwempahla yomkhakha).

I-EFRAG General Assembly izoba ngoFebhuwari nangoMashi 2022. I-Corporate Sustainability Reporting Directive (CSRD) ihlelelwe ukwamukelwa ngo-Okthoba 2022. Izinkampani ezifakwe kulo myalelo kuzodingeka zithumele imibiko yokusimama yonyaka wezimali wezi-2024 okokuqala ngqa ngo-2023.

Ama-Weitere Infos unter austria.ecogood.org/presse