今天，在COP28上，正规博彩十大网站(WBCSD)发布了 《正规博彩十大网站》(简称cpa)，旨在提高企业的碳排放绩效和问责制. 作为注册会计师在行动和对ISSB的预期的证明点[1] 正规博彩十大网站排名标准, the European 正规博彩十大网站排名标准 (ESRS) and emerging regulations in several jurisdictions, WBCSD and oil and gas members took on the challenge in 2023 to gather best practices which will enhance corporate transparency. We focused on a vital corporate aspect: how to quantify and disclose climate-related financial impacts in the face of significant transitioning uncertainty. This is important for investors and for companies: investors increasingly seek a better understanding of how climate risks affect the oil and gas sector, and companies need to align corporate carbon performance and financial planning to meet net zero emission targets. 为此，WBCSD将发布TCFD[2]/ISSB/ESRS implementation guide after COP28 to prepare companies for the application of the ISSB standards and mandatory regulatory requirements, e.g.，由欧盟(EU)于2023年发布.
Many oil and gas companies and petroleum exporting countries strive to transition to net-zero emissions and diversify their economies. 但其财务风险估计过高[3] 目前全球油气行业的市值约为6美元.5万亿年, which is equivalent to the combined gross domestic product of the United Kingdom (UK) and France in 2022. 随着油气行业的转型, 这个值会改变, 提高这一过程的透明度对投资者来说至关重要. 为什么? Through government support and incentives such as the Inflation Reduction Act in the United States of America (USA) and the European Green Deal, investors are increasingly able to marshal the energy investments necessary for an orderly energy transition to a net-zero economy with an expectation for a reasonable rate of return.
在过去的几年里, WBCSD has guided energy system players on how to implement the financial and non-financial reporting recommendations provided by TCFD. 尽管企业在气候相关报告方面取得了显著进展, the ask from investors and regulators for more granular and transparent disclosures continues to grow. 我们的会员公司正在倾听和行动. 鉴于一些国家的强制性披露要求, WBCSD continued its multi-year work in 2023 by collating input and sharing best practices from leading oil and gas companies. Our work bridges the gap between TCFD reporting principles and the financial information needs of investors by providing detailed how-to guidance to oil and gas companies looking to take the next step in quantifying climate-related financial impacts to improve carbon performance and accountability. 我们希望我们的指南对金融有价值, 会计, investor relations and corporate reporting professionals in publicly listed and national oil and gas companies, 以及标准制定和监管机构的领先专业人士.
In the upcoming guide, we go beyond the TCFD recommendations and build on the recently issued ISSB[3] 气候-related Disclosure Standard and ESRS E1- 气候 Change Standard to guide oil and gas companies in assessing climate change impacts using current and forward-looking financial metrics. We also reflect on what regulators and industry watch group are telling companies: while there are good examples of comprehensive climate-related reporting by some companies, many industry players are not disclosing enough on how physical and transition climate risks are expected to impact them financially. Our work on the metrics for quantification of financial position and performance paints a clearer picture for investors and allows them to evaluate an oil and gas company’s financial progress through the energy transition.
Our experts are also reviewing the emerging mandatory disclosure requirements in key jurisdictions such as the EU, 英国和美国, to help companies navigate the expanding list of climate-related financial reporting requirements. 日益增长的信息披露要求要求在报告要求方面加强国际协调. This alleviates the reporting effort for companies by jurisdiction and provides a level-playing field for the industry and investors, which will accelerate how the world collectively tackles the climate crisis and builds a sustainable economy.
与我们的会员一起, we hope that the deliberations at COP28 and our how-to guide will inspire national oil companies to follow the lead of those many international oil companies that are spearheading financial transparency. Quantifying the climate-related financial impacts helps corporate management as well as investors in seeing the path towards an orderly, 在财务上谨慎过渡到净零.
Be the first to receive the upcoming TCFD/ISSB/ESRS implementation guide upon its publication by 在这里注册.
[1]国际正规博彩十大网站排名标准委员会[2]中国气候变化信息披露工作组[3] Companiesmarketcap.com (2023). 市值最大的石油和天然气公司. 检索: http://companiesmarketcap.com/oil-gas/largest-oil-and-gas-companies-by-market-cap/.
