首页双碳基础知识碳达峰碳中和其他报告文献应用 GRI 标准和 ISSB 标准时温室气体排放的互操作性注意事项-英文-12页
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应用 GRI 标准和 ISSB 标准时温室气体排放的互操作性注意事项-英文-12页

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应用 GRI 标准和 ISSB 标准时温室气体排放的互操作性注意事项-英文-12页
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January 2024Interoperability considerations forGHG emissions when applyingGRI Standards and ISSB StandardsContentsIntroduction1Analysis of requirements in GRI 305 and IFRS S2 related to GHG emissions2-4Mapping of requirements in GRI 305 and IFRS S2 related to GHG emissions5-12IntroductionThis document illustrates the areas of interoperability between GR/305:Emissions 2016(GRI 305)and IFRS S2 Climate-related Disclosures(IFRS S2)that a company should considerwhen measuring and disclosing Scope 1,Scope 2 and Scope 3 greenhouse gas(GHG)emissions in accordance with both Standards.1.2This document is not a comprehensive assessment of the requirements in GRl 305 andIFRS S2.When applying GRI or ISSB Standards,preparers must refer to the GRI and ISSBStandards respectively,including their respective definitions of materiality.According to the ISSB Standards,information is material if omitting,misstating or obscuring thatinformation could reasonably be expected to influence investor decisions.ISSB Standards arefocused on meeting the information needs of investors.3According to the GRI Standards set by the Global Sustainability Standards Board(GSSB),atopic is material when it represents an organisation's most significant impacts on the economy,environment and people,including impacts on their human rights.GRI Standards are focused onmeeting the information needs of stakeholders,including investors.This document uses the 2016 version of GRl 305,which is currently under revision,and will beupdated to reflect changes to GRI 305.1This document does not analyse the circumstances in which companies are required to provide disclosures onGHG emissions.2 The GRI Standards useorganization'to refer to preparers and apply to all types oforganizations and theISSB Standards use 'entity'to refer to preparers.This document uses 'company'as an umbrella term.3 An entity need not disclose information otherwise required by ISSB Standards if the information is not material,even if an ISSB Standard contains a list of specific requirements or describes them as minimum requirements(paragraph B25 of IFRS S1).4 See https://www.globalreporting.org/standards/standards-development/prolect-forclimate-change-standard-s/.GRSustainabilityINTEROPERABILITY CONSIDERATIONS FOR GHG EMISSIONS WHEN APPLYING GRI STANDARDS AND ISSB STANDARDSAnalysis of requirements in GRI 305 and IFRS S2related to GHG emissionsThe requirements in GRI 305 and IFRS S2 demonstrate a high degree of alignment.Companiesthat already disclose Scope 1,Scope 2 and Scope 3 GHG emissions using GRI 305 willtherefore be well positioned to disclose these GHG emissions in accordance with IFRS S2.Aligned requirementsMany of the requirements for disclosing GHG emissions are aligned in GRI 305 and IFRS S2.For example,both Standards require disclosure of gross Scope 1,Scope 2 and Scope 3 GHGemissions in metric tonnes of carbon dioxide equivalent(COe).5 For Scope 2,both Standardsrequire disclosure of location-based emissions,and for Scope 3,both require disclosure of theScope 3 categories included in the measurement.sThe Standards cover the same greenhouse gases:carbon dioxide(CO,),methane(CH,),nitrous oxide (N.O),hydrofluorocarbons (HFCs),perfluorocarbons(PFCs),sulphur hexafluoride(SF and nitrogen trifluoride (NF).GRI 305 and IFRS S2 also refer to the same consolidationor measurement approaches (equity share,operational control and financial control)fromthe Greenhouse Gas Protocol:A Corporate Accounting and Reporting Standard(2004)(GHG Protocol Corporate Standard).Both Standards include disclosure requirements for a company to provide transparency abouthow it measures GHG emissions,and these requirements are largely aligned.For example,both Standards require a company to disclose information about the approach,methodologies,inputs,and assumptions it has used to measure GHG emissions.Additional disclosures that can be alignedAdditional disclosures required in GRl 305 and IFRS S2 can be aligned depending on thechoices a company makes in applying the Standards.For example,GRI 305 does not requirea company to use a specific GHG emissions accounting standard;however,the requirementsregarding GHG emissions in GRI 305 are based on requirements in the GHG Protocol CorporateStandard and the GHG Protocol Corporate Value Chain(Scope 3)Accounting and ReportingStandard(2011).IFRS S2 requires a company to apply the GHG Protocol Corporate Standardin measuring GHG emissions.7 Therefore,if a company elects to apply the GHG ProtocolCorporate Standard in measuring its GHG emissions,its disclosures can be aligned with therequirements in both GRI 305 and IFRS S2.GRI 305 suggests that a company use the Scope 3 categories included in the GHG ProtocolCorporate Value Chain Standard in preparing disclosures about Scope 3 GHG emissions,whereas IFRS S2 requires a company to use the Scope 3 categories from that standard.To alignits disclosures with the requirements in both Standards,a company would thus elect to use theScope 3 categories included in the GHG Protocol Corporate Value Chain Standard.5 In the first annual reporting period in which a company applies IFRS S2,a company is pemmitted to apply a transitionrelief that would allow it to omit disclosure of Scope 3 GHG emissions.6 A company's assessment of its value chain is a critical step in measuring Scope 3 GHG emissions.Both GRIand ISSB Standards provide guidance on how a company detemmines the scope of its value chain (for example,Guidance for Disclosure 305-3 in GRI 305 and paragraph B6(b)of IFRS S1).7 If a company is required by a jurisdictional authority or an exchange on which it is listed to use a different methodfor measuring its GHG emissions,IFRS S2 pemmits the company to use this method instead of applying the GHGProtocol Corporate Standard.8 In accordance with IFRS S2,a company is required to apply the requirements in the GHG Protocol CorporateStandard only to the extent that they do not conflict with the requirements in IFRS S2.
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