Статии:
Големият бизнес в България вече ще трябва да се отчита по новите ESG стандарти на ЕС
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ОЩЕ:
The Paris Agreement is a legally binding international treaty on climate change. It was adopted by 196 Parties at the UN Climate Change Conference (COP21) in Paris, France, on 12 December 2015. It entered into force on 4 November 2016.
Its overarching goal is to hold “the increase in the global average temperature to well below 2°C above pre-industrial levels” and pursue efforts “to limit the temperature increase to 1.5°C above pre-industrial levels.”
The Paris Agreement is a landmark in the multilateral climate change process because, for the first time, a binding agreement brings all nations together to combat climate change and adapt to its effects.
The European Green Deal is a package of policy initiatives, which aims to set the EU on the path to a green transition, with the ultimate goal of reaching climate neutrality by 2050.
It supports the transformation of the EU into a fair and prosperous society with a modern and competitive economy.
This Synthesis Report (SYR) of the IPCC Sixth Assessment Report (AR6) summarises the state of knowledge of climate change, its widespread impacts and risks, and climate change mitigation and adaptation. It integrates the main findings of the Sixth Assessment Report (AR6) based on contributions from the three Working Groups1, and the three Special Reports. The summary for Policymakers (SPM) is structured in three parts: SPM.A Current Status and Trends, SPM.B Future Climate Change, Risks, and Long-Term Responses, and SPM.C Responses in the Near Term.
The SBTi's fourth report examining progress in science-based targets globally, 'Looking back at 2022 and moving forward to 2023 and beyond', finds continued significant growth in the number of companies and financial institutions setting science-based targets, despite an increasingly challenging global backdrop.
Join thousands of business leaders taking ambitious climate action. Follow this process to set science-based targets, cut your company's greenhouse gas emissions and future-proof your business today. LINK
European climate risk assessment
This assessment identifies 36 climate risks with potentially severe consequences across Europe. The risks are evaluated in the contexts of risk severity, policy horizon (lead time and decision horizon), policy readiness and risk ownership. It further identifies priorities for EU policy action, based on a structured risk assessment united with qualitative aspects, such as considering social justice.
Exploring new frontiers in the updated OECD Guidlines
Global multi-stakeholder perspectives on progress, strengths and
weaknesses.
Corporate Sustainability Due Diligence
The directive adopted today introduces obligations for large companies regarding adverse impacts of their activities on human rights and environmental protection. It also lays down the liabilities linked to these obligations. The rules concern not only the companies’ operations, but also the activities of their subsidiaries, and those of their business partners along the companies’ chain of activities.
Corporate Sustainability Reporting Directive
EU law requires all large companies and all listed companies (except listed micro-enterprises) to disclose information on what they see as the risks and opportunities arising from social and environmental issues, and on the impact of their activities on people and the environment.
This helps investors, civil society organisations, consumers and other stakeholders to evaluate the sustainability performance of companies, as part of the European green deal
IFRS Sustainability Disclosure Standards of the International Sustainability Standards Board (ISSB)
