CONTINUEMOS COM OS «RELATÓRIOS» E LEMBREMOS TRABALHO DA CDSB | «Corporate reporting on social matters»

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EM BUSCA DE RELATÓRIOS PARA OS NOSSOS TEMPOS | em Portugal há que «acertar o passo» e ver se deixamos de estar num atraso permanente ...

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E neste tempo de NATAL há quem não se distraia e nos alerte para um ponto da agenda no que diz respeito a PRESTAÇÃO DE CONTAS. De várias fontes, replicando-se, chega-nos o calendário acima. Para o processo que lhe está inerente aqui deixamos documentação pertinente, que talvez facilite a vida de quem estiver interessado: 

 

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Excerto: 

«(...)Por conseguinte, a presente proposta tem por objetivo melhorar a comunicação de informações sobre sustentabilidade ao menor custo possível, a fim de explorar melhor o potencial do mercado único europeu para contribuir para a transição para um sistema económico e financeiro plenamente sustentável e inclusivo, em conformidade com o Pacto Ecológico Europeu e os Objetivos de Desenvolvimento Sustentável das Nações Unidas.

A proposta visa garantir a existência de informações públicas suficientes sobre os riscos que as questões de sustentabilidade representam para as empresas e os impactos das próprias empresas nas pessoas e no ambiente. Isto significa que as empresas relativamente às quais os utilizadores necessitam de informações sobre sustentabilidade devem comunicar essas informações, incluindo todas as informações que os utilizadores considerem pertinentes. As informações comunicadas devem ser passíveis de comparação, fiáveis e fáceis de encontrar e utilizar com recurso às tecnologias digitais. Tal implica alterar o estatuto das informações sobre sustentabilidade, para as tornar mais comparáveis com as informações financeiras. (...)»

 

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Mas talvez começar neste endereço

«NEW NATURE ECONOMY: ASIA’S NEXT WAVE RISKS, OPPORTUNITIES, AND FINANCING FOR A NATURE- POSITIVE ECONOMY»

 

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«About Temasek and Ecosperity

 Temasek is a global investment company with a net portfolio value of S$381 billion (US$283 billion) as at 31 March 2021. We are guided by our roles defined in the Temasek Charter as an Investor, Institution and Steward, which shapes our ethos to do well, do right, and do good. As a provider of catalytic capital, we seek to enable solutions to key global challenges. We actively seek sustainable solutions to address present and future challenges, as we capture investible opportunities to bring about a sustainable future for all. 

Sustainability is central to what we do at Temasek, and Ecosperity is one of our key platforms for engagement and advocacy. The word “Ecosperity” twins ecology with prosperity, reflecting our belief that doing good and doing well can – and must – go together. We work with global leaders from the private and public sectors, academia, and civil society to exchange views, share best practices and push the agenda on sustainable development. Ecosperity Week is Temasek’s annual sustainability event. (...)».

«We cannot win the climate fight if we don’t stand up for the poor»

 

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«Tackling Child Labor: introduction for business leaders»

 

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CORRUPÇÃO E DIREITOS HUMANOS

 

(recorte de «alerta» recebido pelos assinantes do semanário Expresso)

Mais do que um orgão de comunicação social no dia internacional do combate à corrupção  mencionou  a relação deste problema com os Direitos Humanos, dando a ideia de que era «uma descoberta». Ora, desde há muito que isso está identificado. Uma ilustração de entre as muitas que podiam ser adiantadas:

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VAI ACONTECER | «GreenBiz 21, the premier annual event for sustainable business leaders, will convene more than 1,200 professionals online — February 9-11»

 

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EXCERTO | «Sustainability is becoming the business itself and not a separate agenda»

 

«With sustainability being the new business imperative, a forward-looking view on the definition of sustainability is emerging. Sustainability is becoming the business itself and not a separate agenda. Corporations need to re-think all part of the business, redesigning and redefining their strategy and operational processes to meet the changes, needs and expectations of the market and society alike that support long-term value». daqui.

(o destaque é nosso)

Assinalemos uma vez mais o «The Value Reporting Foundation 2021 Symposium» | E a propósito lembremos posições da IFAC sobre o «IR»

 

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«The Value Reporting Foundation 2021 Symposium

Building off the success of the longstanding IIRC Conference and SASB Symposium, the inaugural Value Reporting Foundation Symposium will take place on December 6-7, 2021 as a virtual event.

The Value Reporting Foundation Symposium convenes global businesses, institutional investors (both asset owners and asset managers), policymakers and advisors to discuss how to incorporate a holistic view of value creation into decision making and reporting. Founded on intellectual rigor, the Symposium convenes leading experts to discuss progress towards a comprehensive corporate reporting system and provides insights from businesses and investors using integrated thinking, the Framework and/or SASB Standards.

The corporate reporting landscape is at a momentous inflection point – join us to hear leading experts from around the world demystify this quickly evolving space».

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Long Term Value Creation Through Integrated Reporting

Questions and Answers for Professional Accountancy Organizations (PAOs)

NÃO PODIAMOS ESTAR MAIS DE ACORDO | a sustentabilidade em toda a parte, no ADN das organizações, como não nos cansamos de defender ...

 

recorte da entrevista de Mariana Mazzucato

 à revista E do Expresso | 4 DEZ 2021

Veja no blogue 3AP: AGORA EM PORTUGUÊS | MARIANA MAZZUCATO | «Economia de Missão»

«CLIMATE JUSTICE»

 

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« Along the way, Columbia Technology Ventures and Columbia Entrepreneurship have provided help patenting and licensing ideas and provided training and other support to bring these new tools and technologies to market»

 

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«corporate governance and reporting»

 

«DG FISMA consults on corporate governance and reporting
👆 On 12 November, DG FISMA initiated a consultation to compare possible options with respect to remedying problems with the quality of corporate reporting – ahead of potential changes to the EU’s auditing and accounting rules. 📢 The consultation document seeks views on three proposed mutually reinforcing pillars: corporate governance, statutory audits and the supervision of corporate reporting. 🚨 The deadline for providing feedback is 4 February 2022». Veja aqui.

Voltemos à «Vision 2050»

 

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«Climate Change 2021 The Physical Science Basis»

 

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«Towards Sustainable Businesses: Good Practices in Business Model, Risks and Opportunities Reporting in the EU»

 

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«This report is intended to shine a light on current reporting of the business model and links to the risks and opportunities that flow from its operations in creating value for the company and its stakeholders(...)»

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«Disclaimer 

This report and its supplement (Supplementary Document: Good reporting practices) have been prepared by the European Lab Project Task Force on Reporting of Non-financial Risks and Opportunities and Linkage to the Business Model (PTF-RNFRO). The contents of this report and its supplement are the sole responsibility of the PTF-RNFRO. The European Lab Steering Group Chair has assessed that appropriate quality control and due process had been observed and has approved the publication of this document and its supplement. 

The views expressed in this report and its supplement are those of the PTF-RNFRO, except where indicated otherwise. The report and its supplement do not represent the official views of EFRAG or any individual member of the European Lab Steering Group. This report and its supplement do not have any authoritative or normative status.

 References to specific screenshots from corporate reports as good reporting examples do not imply that the overall sustainability reporting of the associated company is considered to be good. Screenshots from corporate reports may not provide all relevant information and further information and context may be provided in the associated corporate report. For each screenshot, a reference to the corporate report or other sources from which it was extracted is included. 

This report and its supplement include interactive links to facilitate readers accessing the source documents of the good reporting examples and reference material included. All such links were active and functioning at the time of publication. Questions about the European Lab and its projects can be submitted to EuropeanLab@efrag.org».

«the Power of Arts, Culture and Heritage»

 

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COP 26

 

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«World Bank Group/Climate Change Action Plan/ 2021-2025/Supporting Green, Resilient, and inclusive Development»

 

Introduction

«Our collective responses to climate change, poverty, and inequality are defining choices of our age. We must tackle them together to deliver on our twin goals of reducing poverty and boosting shared prosperity. The COVID-19 pandemic and economic crisis have been devastating, and as we support countries to respond to the ongoing crisis and build back, there is an urgent need to integrate climate and development strategies to deliver green, resilient, and inclusive development. There will be tradeoffs when implementing an ambitious climate agenda, including transition costs, but these can be reduced through a people-centered approach, effective fiscal and social policies, and policies supportive of attracting private sector investment. The cost of not addressing climate change is already immense and will only get more expensive. The World Bank Group (WBG) recognizes that globally, the poor, who are the least responsible for greenhouse gas (GHG) emissions, often suffer the most from climate change impacts. WBG client countries and private sector clients have powerful reasons to fight climate change. Not only are many of them highly vulnerable to climate impacts, which threaten their ongoing development and the well-being of their people, but as the global economy moves toward a net-zero future, they need to stay competitive. A well-managed transition can ensure that climate action brings more and better jobs and reduces poverty. Accelerating economic transformation is the best way to boost employment sustainably. The WBG will work with both the public and private sectors to support the climate agenda. For example, public sector interventions can help countries implement policy and regulatory reforms and create incentives to crowd-in private sector participants and to catalyze private sector investment, using our menu of advisory and financial instruments. (...)».

RELATÓRIOS REAIS | Grupo Bel

 

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A propósito, teve lugar a seguinte conferência:

Expresso 16 OUT 2021

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ou, por exemplo, também aqui 

«14 World Cities Tackling Climate Change Through Culture»

 

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« Greenwashing is when a firm uses sustainability performance on one dimension to cover up poor performance on another»

 

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O «GREEN» NA ARTE

 

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a imagem é um recorte da Newsletter de hoje

«We are thrilled to publish the Turkish translation of the Framework!»

 

LEMBREMOS O «THE EUROPEAN SDG SUMMIT 2021» | começa no próximo dia 11

 

Veja o Programa aqui.

O nosso destaque de hoje:

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«webinar on the different circular economy models»

 

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«Transition to integrated reporting/A guide to getting started»

 

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«In January 2021, we published a revised International Framework, which replaced the original 2013 version. In this Guide, the term Framework refers to the International Framework (2021). As a supplement to the Framework, this Guide helps report preparers develop a custom-fit transition plan to integrated reporting. Like the Framework, the Guide is written in the context of private sector, for-profit companies of any size, but can also be applied by public sector and not-for-profit organizations».

«corporate reporting system»

 

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Excerto:

«(...)

• Achieving genuine connectivity between financial accounting and sustainability standards We believe that achieving connectivity between the IASB and ISSB will be important to creating a properly aligned corporate reporting system reducing the risk of unnecessary conflict, costly duplication and reporting silos. To achieve this connectivity, we believe the essential tools already exist, in the form of the Management Commentary Practice Statement and International Integrated Reporting Framework, which could be combined to provide an umbrella connecting framework across the work of the IASB and ISSB. (...)».

«Confronting the threat of climate change will require our brightest minds and best technologies»

 

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«collection inspired by climate change and Black Lives Matter»

 

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«Reimagining performance management»

 

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«The pace of change is accelerating. The forces of change are increasingly coming from external sources not subject to the direct control of managers. To win, businesses must build their resilience by moving beyond traditional ways of managing performance and integrating external factors into decision-making.

Reimagining Performance Management shares key best practices that businesses can adopt and implement to create a performance-based corporate culture. In doing so, it explains how the integration of talent with strategy and other “capitals” of an organization is key to unlocking successful creation of value over time. These ideas are unpacked through a series of insights from 42 finance, HR, and operational leaders in leading companies in the US, UK, South Africa, Singapore and Brazil.

This research was conducted by WBCSD, in collaboration with the Association of International Certified Professional Accountants, representing the American Institute of CPAs (AICPA) and the Chartered Institute of Management Accountants (CIMA)».

RELATÓRIOS REAIS | Danone

 

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A propósito lembremos da HBR: 

«Danone: Adopting Integrated Reporting or Not? (A)

by Diane-Laure Arjalies,  Michelle Rodrigue,  Delphine Gibassier,  Ken Mark

Danone SA (Danone), a multinational food company based in Paris, had a history of social and environmental consciousness and a corporate strategy that focused on economic and social objectives. In 2013, the company was trying to ensure that this social and environmental focus was part of its decision-making process, and wanted to communicate its industry-leading efforts to internal and external stakeholders alike. The company had learned that it was not enough just to have internal systems and data prove its environmental consciousness. The company's carbon accounting initiative, for example, demonstrated the firm's progress in reducing its carbon footprint; however, because it did not make use of widely accepted carbon accounting standards, Danone's sustainability efforts were largely discounted or ignored. Now the company had to decide how to report to its various stakeholders going forward. The A case focuses on Danone's reporting activity in 2013, when it worked with the International Integrated Reporting Council to pilot that organization's integrated reporting standard. The B case brings the situation forward to 2018 and discusses Danone's work to launch its own integrated report, its efforts to become certified as a B Corporation, and its support of the United Nations' Sustainable Development Goals».

«EUROPEAN SDG ROUNDTABLE - Integrating Biodiversity in Business» | 12 OUTUBRO 2021

 

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«2021 Snapshot of Sustainability Maturity»

 

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«Unlocking capital for sustainability 2021»

 

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«Art galleries and museums across the UK and beyond will “go green” on 5 November in a new initiative launched to mark the 26th UN Climate Change Conference, COP26, in Glasgow»

 

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«The UK will host the 26th UN Climate Change Conference of the Parties (COP26) in Glasgow on 31 October – 12 November 2021»

 

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«The COP26 summit will bring parties together to accelerate action towards the goals of the Paris Agreement and the UN Framework Convention on Climate Change. The UK is committed to working with all countries and joining forces with civil society, companies and people on the frontline of climate change to inspire climate action ahead of COP26».

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«(...) implications of the EU taxonomy for financial market participants and its potential to strengthen transparency and comparability of information for companies and investors.(...)»

 

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«The EU Taxonomy for Sustainable Activities (EU Taxonomy) is the lead instrument to integrate and promote sustainability in capital markets across the EU.

This study sheds light on the implications of the EU taxonomy for financial market participants and its potential to strengthen transparency and comparability of information for companies and investors. By setting qualitative and quantitative technical screening criteria, the EU taxonomy identifies the extent to which economic activities, businesses and assets are compatible with six overarching environmental targets. The alignment with the EU taxonomy should help companies to access new sources of sustainable finance on capital markets and to close the investment gap to achieve international climate targets. By integrating the environmental costs and long-term risks of climate change associated with certain economic activities into financial instruments, the EU taxonomy provides the potential to better link creditors and debtors, to improve the functioning and allocative efficiency of capital markets, and to leverage finance for sustainable investments. To strengthen its credibility and effectiveness over the long-term, the EU taxonomy should cover relevant sectors and actors of the entire economy, it should clarify remaining uncertainties on the interpretation of the binary classification system, and it should emphasize forward-looking investment plans and indicators in order to enable the green transformation».

RELATÓRIOS REAIS | «Tesla»

 

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A propósito:

«Tesla has big recycling goals. But is now the time to celebrate?

Lauren Phipps August 27, 2021

This week, Tesla has received a profusion of praise for “recycling 100 percent of its lithium-ion batteries.” And since the EV incumbent’s 2020 Impact Report was released last week, this headline has been aggressively stalking me. It has appeared in numerous newsletters, come up on calls and reappeared in my inbox in the form of emails from multiple colleagues, friends and family members.  I rarely cover a company’s impact or sustainability report. (The GreenBiz editorial ethos is typically to provide context and look more closely at the “how” and “why” of an initiative, rather than report on the announcement itself). If we’re being honest, I rarely ever read corporate sustainability reports in full. They often have an impossibly optimistic and congratulatory tone that's a bit too saccharine for even my sweet tooth.  But as I begrudgingly scrolled through Tesla’s latest ESG report with an eye towards the company’s materials sourcing, management and overall circularity strategy, one thing became increasingly clear: The recycling headlines buried the lede.  I don’t actually think that Tesla’s battery recycling ambitions are the circular economy story worth celebrating in the report. The headlines are even a bit misleading. (...)». Continue a ler. Do que se reporta: Veja na Pag. 55 De lá:«Tesla is on a mission to accelerate the world’s transition to sustainable energy. We focus relentlessly on innovation and rely on collaboration across our teams to help achieve this goal. Along the way, we are committed to maintaining safe and humane working conditions, ensuring that all workers, including those within our supply chain, are treated with respect and dignity and that our manufacturing processes are environmentally responsible. Internally, we are continuing to build a culture that is safe, respectful, fair and inclusive for all our employees. As cliché as it sounds, it is only thanks to our employees that we’ve gotten to where we are today. If we expect to continue innovating and changing the world for the better, we must ensure we have a talented and engaged workforce with ample opportunity to contribute to our mission and grow professionally. At the center of Tesla’s strategy is: • Regular and meaningful engagement with our employees; • A robust culture of safety; • Clear development pathways for all our employees; • Highly competitive compensation programs; and • Principles of diversity, equity and inclusion built into all aspects of hiring, promotion and retention (...)».

TESOUROS CULTURAIS

 

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O titulo da noticia da euroNews alerta para este assunto: 

«Os dados climáticos podem ser fundamentais para preservar os nossos tesouros culturais»

e convida a ler mais.

Começa assim:

«Dotar os responsáveis pelo património, os governos e o público com os dados certos ajudará a preservar o nosso passado.

O que têm em comum a Ilha de Páscoa, Edimburgo, na Escócia, e o porto tanzaniano de Kilwa Kisiwani? Ainda têm as estátuas, os castelos ou as ruínas que comprovam a riqueza do passado da humanidade. Mas estes locais icónicos enfrentam um futuro incerto, com os efeitos das alterações climáticas a ameaçarem algumas das fundações mais importantes da nossa cultura e da nossa história. Tal como acontece nesses locais, milhares de elementos e património construídos pelo homem em todo o mundo enfrentam eventos climáticos cada vez mais intensos, a subida gradual do nível da água do mar ou episódios recorrentes de calor. Alguns locais de património poderão desaparecer antes mesmo de serem descobertos. Atualmente, cientistas, responsáveis pela cultura e legisladores olham cada vez mais para os dados climáticos para compreender estas alterações e tornar o nosso passado mais resiliente para o futuro. (...)». Continue a ler.