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毕马威:2024国际主流可持续报告披露准则对比与分析:ISSB, EU、US SEC(英文版)(16页).pdf

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1、Comparing sustainability reporting requirementsISSB,EU and US SEC 20242 2024 KPMG IFRG Limited,a UK company limited by guarantee.All rights reserved10 questionsAt a glance,how do they compare?to assess how the requirements compare06010702080309041005What materiality lens will apply?What assurance wi

2、ll be required?When will they be effective?What industry-specific disclosures will be required?What do you need to do now?Where and when will information be disclosed?How do the requirements align with the TCFD?What GHG emissions reporting will be required?At a glance,how do they compare?Who will be

3、 in scope?What materiality lens will apply?Where and when will information be disclosed?How do the requirements align with the TCFD?What do you need to do now?What GHG emissions reporting will be required?What assurance will be required?When will they be effective?Who will be in scope?What industry-

4、specific disclosures will be required?.3 2024 KPMG IFRG Limited,a UK company limited by guarantee.All rights reserved.Comparing sustainability reporting requirements1.Understand if and when the requirements apply to you,or whether you will choose to apply them voluntarily.2.Understand where similari

5、ties and differences exist between the requirements that may affect you.3.Identify the information you will need to disclose to provide a coherent narrative.4.Prepare for fast adoption of multiple sets of requirements that may affect your company.Whats next?The requirements are ambitious and will ha

6、ve a significant impact on companies.For multinationals and others needing to apply multiple frameworks,there are many potential challenges.For companies,interoperability is going to be a real challenge for those preparing a coherent narrative on what is important to their business.Companies may als

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本文主要比较了国际可持续发展标准委员会(ISSB)、欧盟(EU)和美国证券交易委员会(US SEC)的可持续发展报告要求。主要内容包括: 1. 适用范围:ISSB适用于全球公司,EU适用于欧盟公司,US SEC适用于在美国上市的公司。 2. 报告要求:ISSB和EU采用“双重重要性”原则,而US SEC只要求披露与投资者决策相关的信息。 3. 披露时间:ISSB和EU要求在年度报告中披露,而US SEC要求在财务报表中披露。 4. 行业披露:ISSB提供行业特定披露,EU计划未来发布行业特定标准,而US SEC没有行业特定要求。 5. 温室气体排放报告:ISSB和EU要求报告范围1和2排放,US SEC只要求报告范围1排放。 6. 有效日期:ISSB和EU从2024年开始,US SEC从2025年开始。 7. 保证要求:EU要求有限保证,US SEC要求对温室气体排放指标进行保证。 8. 当前行动:公司需要了解影响,进行成熟度评估,确定重要性,准备保证,设计未来报告状态。
不同可持续性报告要求有何异同? 如何应对多套报告要求的挑战? 可持续性报告对公司和投资者有何影响?
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