Sustainable Finance uye EU Taxonomy: Komisheni inotora mamwe matanho ekufambisa mari kumabasa akasimba

European Commission yatora danho rinodisa uye rakazara rematanho ekubatsira kuvandudza mafambiro emari kuenda kumabasa akasimba muEuropean Union. Nekugonesa vanoisa mari kuti vagadzirise zvakare mabhiziri kune mamwe matekinoroji nemabhizinesi, matanho anhasi achabatsira mukuita kuti Europe isarerekera kumamiriro ekunze panosvika 2050. Vachaita kuti EU ive mutungamiri wepasi rose mukumisa zviyero zvemari inoenderera.

Iyo package inoumbwa ne:

• The EU Taxonomy Climate Delegated Act ine chinangwa chekutsigira kudyara kwakasimba nekuita kuti zvive pachena kuti ndezvipi zviitiko zvehupfumi zvinonyanya kubatsira mukuzadzisa zvinangwa zveEU zvezvakatipoteredza. The College of Commissioners nhasi yasvika chibvumirano chezvematongerwo enyika pane chinyorwa. Mutemo Wakatumwa uchatambirwa zviri pamutemo mukupera kwaChivabvu kana shanduro dzava kuwanikwa mumitauro yese yeEU. A Communication, yakagamuchirwawo neKoreji nhasi, inotsanangura maitiro eKomisheni zvakadzama.
• Chikumbiro che a Corporate Sustainability Reporting Directive (CSRD). Chikumbiro ichi chine chinangwa chekuvandudza kuyerera kweruzivo rwekusimudzira munyika yemakambani. Ichaita kuti kuenderera mberi kwekuzivisa nemakambani kuenderane, kuitira kuti mafemu emari, vanoisa mari uye veruzhinji vakwanise kushandisa ruzivo rwakafanana uye rwakavimbika.
• Pakupedzisira, nhanhatu dzichigadzirisa Mabasa Akapiwa pamabasa echokwadi, mari yekudyara uye zano reinishuwarenzi ichaona kuti mafemu emari, semuenzaniso vanopa mazano, maneja emidziyo kana mainishuwarenzi, anosanganisira kusimba mumaitiro avo uye zano rekudyara kune vatengi.

European Green Deal idanho rekukura reEurope iro rine chinangwa chekuvandudza kugara zvakanaka uye hutano hwevagari, kuita kuti Europe isarerekera nemamiriro ekunze panosvika 2050 uye kudzivirira, kuchengetedza nekusimudzira guta guru reEU uye zvipenyu zvakasiyana.

Sechikamu chekuedza uku, makambani anoda hurongwa hwakasimba hwekugadzirisa kuti vachinje mabhizinesi avo nenzira. Kuve nechokwadi chekuchinja mune zvemari uye kudzivirira greenwashing, zvese zvinhu zvepakeji yanhasi zvinosimudzira kuvimbika uye kuenzaniswa kweruzivo rwekusimudzira. Ichaisa chikamu chezvemari cheEurope pamwoyo wekugadzikana uye kusanganisirwa kudzoreredzwa kwehupfumi kubva kuCOVID-19 denda uye kusimudzira kwehupfumi kwenguva refu kweEurope.

EU Taxonomy Climate Delegated Act

Iyo EU Taxonomy isimba rakasimba, sainzi-yakavakirwa pachena chishandiso chemakambani uye vanoisa mari. Inogadzira mutauro wakajairika uyo vanoisa mari vanogona kushandisa kana vachidyara mumapurojekiti uye zviitiko zvehupfumi zvine chekuita nemamiriro ekunze uye nharaunda. Ichaunzawo zvisungo zvekuburitsa pachena kumakambani nevatori vechikamu pamusika wemari.

Nhasi's Delegated Act, yakabvumiranwa nezvematongerwo enyika nhasi neKoreji yeKomisheni, inosuma yekutanga seti yehunyanzvi yekuongorora maitiro kutsanangura kuti ndezvipi zviitiko zvinobatsira zvakanyanya kune zviviri zvezvinangwa zvezvakatipoteredza pasi peTaxonomy Regulation: shanduko yemamiriro ekunze.[1] uye kuderedza kushanduka kwemamiriro ekunze[2]. Aya maitiro anobva pamazano esainzi kubva ku Technical Expert Group (TEG) pamari inoenderera mberi. Inotevera mhinduro dzakakura kubva kune vanobatana, pamwe nehurukuro neParamende yeEuropean neKanzuru. Uyu Mutemo Wakatumwa waizobata zviitiko zvehupfumi zveanosvika makumi mana muzana emakambani akanyorwa, muzvikamu izvo zvinokonzeresa ingangoita 40% yekuburitsa gasi rinopisa muEurope. Zvinosanganisira zvikamu zvakaita sesimba, masango, kugadzira, zvifambiso uye zvivakwa.

EU Taxonomy Delegated Act igwaro mhenyu, uye icharamba ichishanduka nekufamba kwenguva, tichitarisa kusimukira uye kufambira mberi kwehunyanzvi. Maitiro acho achave ari pasi pekuongororwa nguva nenguva. Izvi zvinovimbisa kuti zvikamu zvitsva uye zviitiko, kusanganisira zvekuchinja uye zvimwe zvinogonesa zviitiko, zvinogona kuwedzerwa kune chiyero nekufamba kwenguva.

Iyo itsva Corporate Sustainability Reporting Directive

Kurudziro yanhasi inodzokorora nekusimbisa mitemo iripo yakaunzwa neNon-Financial Reporting Directive (NFRD). Inovavarira kugadzira seti yemitemo inozo - nekufamba kwenguva - kuunza kuenderera kwekutaura padanho nerekodha yemari. Ichawedzera iyo EU inoenderera mberi yekushuma zvinodiwa kumakambani makuru makuru nemakambani ese akanyorwa. Izvi zvinoreva kuti makambani anoda kusvika zviuru makumi mashanu ari muEU achazoda kuteedzera akadzama EU inoenderera yekubika zviyero, kuwedzera kubva kumakambani e50,000 ari pasi pezvinodiwa zviripo. Komisheni inokurudzira kuvandudzwa kwemazinga emakambani makuru uye akaparadzana, akaenzana zviyero zveSME, izvo zvisina kunyorwa SMEs zvinogona kushandisa nekuzvidira.

Pakazere, chikumbiro ichi chine chinangwa chekuona kuti makambani anoshuma yakavimbika uye inofananidzwa ruzivo rwekusimudzira runodiwa nevaiisa mari nevamwe vane chekuita. Ichaita kuti kuve nekutenderera kunoenderana kweruzivo rwekusimudzira kuburikidza nehurongwa hwemari. Makambani anozofanirwa kutaura nezvekuti nyaya dzekuchengetedza, dzakadai sekushanduka kwemamiriro ekunze, dzinokanganisa sei bhizinesi ravo uye kukanganisa kwemabasa avo pavanhu nenharaunda.

Chikumbiro ichi chicharerutsawo maitirwo ekubika kumakambani. Makambani mazhinji parizvino ari pasi pekumanikidzwa kushandisa akatevedzana akasiyana siyana ekusimudzira kushuma zviyero uye masisitimu. Iyo yakarongwa EU inoenderera mberi yekushuma zviyero inofanira kunge iri "imwe-stop-shopu", ichipa makambani mhinduro imwechete inosangana neruzivo rwevanoisa mari nevamwe vane chekuita.  

Amendments kune Yakatumirwa Mabasa pakudyara uye inishuwarenzi zano, fiduciary mabasa, uye kutarisa kwechigadzirwa uye kutonga

Nhasi zvigadziriso zvitanhatu zvinokurudzira hurongwa hwemari kutsigira mabhizinesi munzira yekuenderera mberi, pamwe nekutsigira mabhizinesi aripo. Vachasimbisawo kurwisa kweEU kurwisa greenwashing.

• On Investment uye inishuwarenzi mazano: kana chipangamazano akaongorora kukodzera kwemutengi pakudyara, ivo zvino vanofanirwa kukurukura zvinofarirwa nemutengi.
• On fiduciary mabasa: zvigadziriso zvanhasi zvinojekesa zvisungo zvekambani yezvemari kana ichiongorora njodzi dzekuchengetedza kwayo, sekukanganisa kwemafashamu pakukosha kwekudyara.
• On mari uye inishuwarenzi chigadzirwa chekutarisa uye kutonga: vagadziri vezvigadzirwa zvemari uye vanachipangamazano vezvemari vachada kufunga nezvekuchengetedza zvinhu kana vachigadzira zvigadzirwa zvavo zvemari.

Mutevedzeri weMutungamiriri weAn Economy that Works for People Valdis Dombrovskis akati: “Europe yakanga iri mutungamiri wekutanga mukugadzirisa hurongwa hwemari kuti itsigire mabhindauko ekushanduka kwemamiriro ekunze. Nhasi, tiri kusvetukira kumberi neyekutanga-yemamiriro ekunze taxonomy iyo ichabatsira makambani nevanoisa mari kuti vazive kana mari yavo nezviitiko zvakasvibira chaizvo. Izvi zvichange zvakakosha kana tichizounganidza mari yega yega mumabasa anogara uye kuita kuti Europe ive isina kwayakarerekera panosvika 2050. Iyi idanho rekutanga iro ratakabvunza kure kure. Hatina kusiya pasina mukana mukutsvaga mhedzisiro, yakavakirwa pasainzi. Tiri kukurudzirawo mitemo yakavandudzwa pamusoro pekuenderera mberi kwekutaura nemakambani. Nekugadzira zviyero zveEurope, isu tichavaka uye nekubatsira kune dzimwe nyika. "

Mairead McGuinness, komisheni anoona nezvemasevhisi emari, kugadzikana kwemari uye Capital Markets Union, akati: ""Sitimu yezvemari inoita basa rakakosha mukuunzwa kweEU Green Deal, uye kudyara kwakakosha kunodiwa kuti hupfumi hwedu husvibise. Tinoda makambani ese kuti aite chikamu chavo, vese avo vakatofambira mberi mukusvibirira mabasa avo uye avo vanofanirwa kuita zvakawanda kuti vawane budiriro. Mitemo mitsva yemazuva ano ishanduko yemutambo mune zvemari. Tiri kuwedzera shuviro yedu yezvemari yakagadzikana yekubatsira kuita kuti Europe ive yekutanga kondinendi isina kwayakarerekera kwemamiriro ekunze panosvika 2050. Ino ndiyo nguva yekuisa mazwi muchiito uye kuisa mari nenzira inoenderera. "

Background uye nhanho dzinotevera

EU yakatora matanho makuru mukati memakore apfuura kuvaka hurongwa hwemari hwakasimba hunobatsira pakuchinja kuenda kuEurope isina kwayakarerekera. EU Taxonomy Regulation, Sustainable Finance Disclosure Regulation uye Benchmark Regulation inoumba hwaro hwebasa reEU rekuwedzera kujeka uye kupa zvishandiso kune vanoisa mari kuti vaone mikana yekudyara inoenderera.

Kana yangotambirwa zviri pamutemo, EU Taxonomy Climate Delegated Act ichaongororwa neEuropean Parliament neKanzuru (mwedzi mina uye inowedzerwa kamwe chete nemwedzi miviri yakawedzerwa).

Nezve CSRD Chikumbiro, Komisheni ichaita hurukuro neEuropean Paramende neKanzuru.

Izvo zvitanhatu zvakagadziridzwa kuMitemo Yakatumirwa pamusoro pekudyara uye zano reinishuwarenzi, mabasa echokwadi, uye kutarisirwa kwechigadzirwa uye hutongi zvichaongororwa neParamende yeEuropean neKanzuru (mwedzi mitatu uye inowedzerwa kamwe nemwedzi mitatu yekuwedzera) uye inotarisirwa kushanda kubva muna Gumiguru. 2022.

More mashoko

Kukurukurirana kweKomisheni: EU Taxonomy - Corporate Sustainability Reporting, Sustainability Preferences uye Fiduciary Duties.    

EU Taxonomy delegated act 

Q&A - Taxonomy Climate Delegated Act uye Amendment kuDhipatimendi Mabasa pamabasa ekutenda, kudyara uye zano reinishuwarenzi.

Q&A - Corporate Sustainability Reporting Directive proposal

Factsheet - iyo Kubvumbi 2021 yakagadzikana yemari package  

DG FISMA's webhusaiti pamusoro pemari inoenderera mberi

[1] Chiitiko chehupfumi chinotevera chinangwa ichi chinofanira kubatsira zvakanyanya mukudzikisa kana kudzivirira kukanganisa kwemamiriro ekunze azvino kana anotarisirwa mune remangwana, kana njodzi dzekukanganisa kwakadai, kungave pachiitiko ichocho kana pavanhu, zvisikwa kana midziyo.

[2] Chiitiko chehupfumi chinotevera chinangwa ichi chinofanira kubatsira zvakanyanya mukudzikamisa kuburitswa kwegasi regreenhouse kuburikidza nekudzivisa kana kudzikisa kana nekusimudzira kubviswa kwegreenhouse gasi. Basa rehupfumi rinofanira kuenderana nechinangwa chenguva refu chekushisa cheChibvumirano cheParis.

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