新报告列出企业应该披露有关气候变化的风险和机遇
2011年2月25日下午12:10等
(3去年可比我们波士顿,M金博宝手机版网页A - 2月25日,2011年在越来越多的证据表明,气候变化正在影响全球环境和全球经济,谷神星投资者联盟今天宣布了一项新的报告,旨在改善公司披露他们面临与气候相关的风险和机遇。Ceres的报告,发达与输入90 +气候风险投资者网络成员,概述了企业整体疲软气候披露日期和步骤等改善信息披露,特别是在每年的10 - k公司的金融文件,将在3月31日,2011年。它在一周前咨询公司美世发布了一个新的研究警告说,气候变化可能会增加10%的投资组合风险在未来20年。
“适应世界深刻地受到气候变化是一个关键的挑战领先企业,“谷神星总裁明迪s·卢波说。“确保投资者获得及时、信息材料与气候相关的影响,包括监管和生理影响,是至关重要的。这份报告集酒吧气候信息披露对投资者预期,以便他们更好地了解哪些公司都对未来的定位,不。”"As a long-term investor, we need a clear account of the environmental challenges and opportunities facing the companies we choose to invest in," added Anne Stausboll, chief executive officer of the California Public Employees' Retirement System (CalPERS), the nation's largest public pension fund, which provided input on the report. "The roadmap offered by this report will guide all of us - investors and business alike - as we incorporate climate risk into our due diligence and our overall investment strategy." Today's report comes one year after the Securities and Exchange Commission (SEC) issued formal interpretive guidance for companies on climate-related information they should be disclosing to investors in their 10-Ks or 20-Fs, as well as quarterly filings. The guidance, issued last February, capped a multi-year effort by leading investors, state law enforcement officials and others to boost corporate attention to the quality of their climate-related disclosure. The report makes clear that while many more companies are disclosing climate-related information in voluntary reports - such as annual reports, sustainability reports and Carbon Disclosure Project responses - the quality of overall disclosure is still less than satisfactory. "Assessments of corporate disclosure practices on climate change show significant improvements in recent years, particularly in voluntary disclosures," the report concludes. "However, overall disclosure continues to be highly inconsistent and often inadequate, particularly in mandatory filings, and frequently fails to meet the needs of investors." Still, the report includes a half-dozen concrete examples of "good quality disclosure" in financial filings by companies such as Chiquita Brands International, Siemens, Rio Tinto, AES and Xcel Energy. It also lists examples of "poor" and "weak" disclosure. Following many of the topics outlined in the SEC guidance, the report identifies five key categories of climate disclosure expected from companies, including:
“适应世界深刻地受到气候变化是一个关键的挑战领先企业,“谷神星总裁明迪s·卢波说。“确保投资者获得及时、信息材料与气候相关的影响,包括监管和生理影响,是至关重要的。这份报告集酒吧气候信息披露对投资者预期,以便他们更好地了解哪些公司都对未来的定位,不。”"As a long-term investor, we need a clear account of the environmental challenges and opportunities facing the companies we choose to invest in," added Anne Stausboll, chief executive officer of the California Public Employees' Retirement System (CalPERS), the nation's largest public pension fund, which provided input on the report. "The roadmap offered by this report will guide all of us - investors and business alike - as we incorporate climate risk into our due diligence and our overall investment strategy." Today's report comes one year after the Securities and Exchange Commission (SEC) issued formal interpretive guidance for companies on climate-related information they should be disclosing to investors in their 10-Ks or 20-Fs, as well as quarterly filings. The guidance, issued last February, capped a multi-year effort by leading investors, state law enforcement officials and others to boost corporate attention to the quality of their climate-related disclosure. The report makes clear that while many more companies are disclosing climate-related information in voluntary reports - such as annual reports, sustainability reports and Carbon Disclosure Project responses - the quality of overall disclosure is still less than satisfactory. "Assessments of corporate disclosure practices on climate change show significant improvements in recent years, particularly in voluntary disclosures," the report concludes. "However, overall disclosure continues to be highly inconsistent and often inadequate, particularly in mandatory filings, and frequently fails to meet the needs of investors." Still, the report includes a half-dozen concrete examples of "good quality disclosure" in financial filings by companies such as Chiquita Brands International, Siemens, Rio Tinto, AES and Xcel Energy. It also lists examples of "poor" and "weak" disclosure. Following many of the topics outlined in the SEC guidance, the report identifies five key categories of climate disclosure expected from companies, including:
监管风险和机遇:质量信息披露应包括具体细节和量化的影响提出或制定碳减少规定公司的直接和间接操作,如影响成本或利润操作发电厂,化石燃料提取或出售排放额度。
物理影响:质量信息披露应包括详细信息重要的气候变化的物理效应,如恶劣天气的发病率增加,海平面上升,适合耕种的农田减少,减少了水的可用性,这可能严重影响公司的运营,竞争力和底线的结果。
间接后果/商业趋势:质量信息披露管理应该包括一个深思熟虑的和坦率的讨论关于气候变化将如何影响其业务的理解,无论是新机遇或风险减少对高碳密集型产品的需求不断增长的需求为更清洁、更节能的产品。
温室气体排放:质量信息披露应该提出当前从他们的操作,直接和间接温室气体排放方法用于生产这样的数据,和估计未来的直接和间接排放他们的操作,购买电力和产品/服务。188bet上不了
气候风险和排放管理战略分析:质量信息披露声明应该包括战略评估,包括公司的当前位置在气候变化问题上,一个解释重要的行动被最小化风险,抓住机遇,与气候变化和公司治理措施,如建立任何管理或董事会委员会来解决这个话题。
