PRIMARY CONTACT: 
James B. Yard CPA, CIA, CISA,
 Adam J. Goode, CPA

In light of an increased focus on environmental, social and governance (ESG) disclosures for public companies, the Schneider Downs Environmental, 社会与治理咨询团队编制了一份常见问题和答案的清单，以帮助组织更好地为美国的改革做准备.美国证券交易委员会(SEC)提出的温室气体报告要求.

WHAT IS ENVIRONMENTAL, SOCIAL AND GOVERNANCE?

ESG stands for “Environmental,” “Social” and “Governance,” and represents a stakeholder-centric approach to reporting, outside of just the financial results. 消费者对ESG报告的需求不断增加, employees, investors and now regulatory authorities.

WHY IS ESG IMPORTANT?

ESG为组织对世界的影响提供了额外的见解，分为三类:环境, Social and Governance. Elements of each can include:

• 环境——气候变化、碳排放、水和空气污染
• 社会-工作条件，平等机会，人权，社区关系
• 治理——公司结构、道德规范、招聘惯例、薪酬结构

Given how quickly ESG is gaining significance, 组织应该开始构建ESG战略，将其作为核心企业战略的一部分.

WHEN DOES THE PUBLIC COMMENT PERIOD EXPIRE?

The public has until May 20, 2022, 就建议的温室气体报告规定提供意见. 美国证券交易委员会表示，他们希望将反馈纳入所需的指标和财务报告中.

与拟议的esg披露要求相关的关键截止日期是什么?

拟议的美国证券交易委员会时间表设想，规则将于2022年12月完成，2023年的第1类和第2类排放指标将包括在2024年的大型文件中, accelerated filers. Scope 3 emissions would then be phased in the following year. 加速申请和非加速申请将在每个截止日期前增加一年的时间. Smaller reporting companies would have two additional years. 这些要求对外国私人发行人也是强制性的.

esg披露要求是否适用于私营公司?

No. However, 在私营企业主动向客户披露ESG方面，出现了重大进展, employees and other organizations within their value chain.

esg披露要求是否适用于国际国家?

美国证券交易委员会的规定将扩大到任何在美国上市的公司.S. Exchange, including foreign issuers. In addition, the European Union (E.U.)提出了一套修订后的涵盖ESG报告的披露要求，名为《bet9游戏平台》. 该提案下的组织范围远远超出了SEC对上市公司温室气体排放要求所提出的范围. 这可能会对在E中运营的组织产生重大影响.U. member countries.

WHAT IS CORPORATE SUSTAINABILITY REPORTING DIRECTIVE

《bet9游戏平台》(CSRD)是E.U.建议建立强制性披露要求，以推动ESG倡议，因为组织必须报告目标和实现目标的进展. 这与欧洲到2050年实现气候中和的目标一致.

WHAT IS THE THRESHOLD FOR REPORTING UNDER CSRD?

This will have an impact on E.U. subsidiaries of U.S. companies. 目前的提案将涵盖在美国股市上市的大多数公司.U. exchanges as well as all large private E.U. companies. However, the “large” threshold is lower than might be expected; defined as meeting two of the following thresholds:

• Total assets over €20m for two consecutive years end
• 连续两个财政年度收入(净营业额)超过4000万欧元
• 连续两个会计年度平均雇员人数超过250人

WHAT ARE THE FRAMEWORKS UNDER ESG?

目前，有许多相互竞争的框架，包括:

• Value Reporting Foundation
• Global Reporting Initiatives (GRI)
• Task Force on Climate Related Financial Disclosures (TCFD)
• Climate Disclosures Standards Board (CDSB)
• International Sustainability Standards Board (ISSB)

However, 该行业正在对这些框架进行重大修订，并有望实现融合. 希望采用ESG的组织应该从SEC提案或E.U.’s CSRD proposal. 国际财务报告准则(ISSB)是由国际财务报告准则基金会(IFRS)与E.U. and is receiving most of the current focus.

ENVIRONMENTAL, SOCIAL AND GOVERNANCE RESOURCES

• Schneider Downs ‘Our Thoughts On’ ESG Articles
• SEC Response to Clime and ESG Risks and Opportunities
• 美国证券交易委员会简报-加强和标准化气候相关信息披露

关于施耐德唐斯环境、社会和治理咨询

凭借我们的行业专业知识和对风险咨询领域的广泛了解, 施耐德唐斯团队可以通过制定符合您整体企业战略的ESG战略，帮助您的组织为拟议的披露要求和额外的ESG相关风险做好准备.

Learn more about our ESG consulting services at neaqqr.nickellnest.com/esg or contact the team at contactsd@nickellnest.com.