Nguva uye Kuita
5. Iyo SEC's yakarongwa yekumisikidzwa yenguva ine hukasha uye haipe nhengo dzeAHLA nguva yakakwana yekutevedzera zvakaringana neMutemo wekuzivisa zvinodiwa. Kuitwa kweMutemo kunofanirwa kunonoka kwemakore maviri.
Muhurukuro yayo, iyo SEC inosanganisira sampuli yekutevedzera hurongwa inotora Zvita 2022 zuva rekushanda.
Zvinoenderana neino nguva, mafirita makuru akakwidziridzwa aizotaura nezvenjodzi dzese dzine chekuita nemamiriro ekunze uye Scopes 1 uye 2 emissions kutanga 2024 yegore remari 2023.
Izvi zvinoda kuti vakanyoresa vatange kuunganidza nekuongorora data kutanga kwaNdira 2023, zvichienderana nekuti gore ravo remari richatanga rinhi, izvo zvinoda kuti vanonyoresa vatange kugadzirira iko zvino mutemo wekupedzisira usati waburitswa.
Vanyoreri vaizodikanwa kuunganidza ruzivo kwemakore kunyangwe zvisati zvaitika 2023 kune yavo chirevo chezvemari chinyorwa chepasi.
Iyi nguva yekuitwa ine hukasha uye inotadza kuverengera zvakakwana kukura kwechiito ichi.
Iyo nguva yenguva haipe vanyoreri mukana wekuongorora zvakakwana Rule uye kuita kuunganidza uye kuonesa maitiro anodiwa kuti apedze uye kwakaringana kushuma.
Kuti tigutse zvese zvinodikanwa zvekufumura, nhengo dzedu dzinoda nguva yakawanda yekunyatsotora Rule uye kumisa iyo yemukati marongero uye maitiro anodiwa kutevedzera.
Mamwe ematanho aya anosanganisira kuunganidza zvikwata zvemukati uye kudzidzisa vashandi vanodiwa kuti vatore zvirongwa zvekuunganidza data, kugadzira mapuratifomu uye nzira dzekuverenga kuburitsa uye kuongorora njodzi dzakakodzera nemikana, kuita mazano ekunze uye mafemu ekuongorora kuti vatsigire, uye kuronga nevaridzi vebato rechitatu. vashandisi vanodzora data asi vasiri neimwe nzira kune SEC yekuburitsa zvinodiwa.
Nepo vazhinji venhengo dzedu vakatoita mamwe emaitiro aya sechikamu chekuzvidira kwavo kushuma kwemamiriro ekunze, iyo yekuwedzera danho remutoro inonamira kune SEC faira inoda kumwe kunatsiridzwa uye kumwe kusimudzirwa kwekutonga kwemukati uye maitiro kuti ave nechokwadi chekuteedzera kunogutsa.
Vazhinji venhengo dzedu vari mumatanho ekutanga ekugadzira hurongwa hwavo hwemamiriro ekunze uye havasati vagadzira akawanda emitemo inodiwa yekutevedzera Mutemo sezvazvakanyorwa. Pamusoro pezvo, vazhinji venhengo dzedu vanotenda kuti fungidziro yemitengo yekuteedzera yekutanga yeSEC hairatidze zvakakwana matanho aya, kana mari yekuwedzera inozomuka panguva yekuteerera.
Mabhajeti emari egore rekarenda ra2022 akatotangwa, izvo zvinopa matambudziko ekutora mutengo wakakura muna 2022 unodiwa kuti uite maitiro uye kuisa vashandi munzvimbo yekutanga kwa2023 kuti vatange kuunganidza data nenguva yekuzivisa.
Isu, saka, tinokurudzira iyo SEC kuti inonoke kuitiswa angangoita makore maviri uye, tichifunga kuti musi waDecember 2022 unoshanda, inoda kuti kushuma kwekutanga kuve kusati kwasvika 2026.
Zvese zvinoburitswa zvemamiriro ekunze zvinofanirwa kunge zviri mumushumo wakasiyana.
Kuwedzera kune hukasha hwekuita nguva yeRule pachayo, vanyoreri vaizofanira kuzivisa izvi gore rega rega sechikamu cheFomu 10-K yavo kana chirevo chekunyoresa.
Vazhinji venhengo dzeveruzhinji dzeAHLA vangangove nemazuva makumi matanhatu ekuunganidza, kusimbisa, uye kuwana vimbiso dzinodiwa panjodzi yemamiriro ekunze uye data rekuburitsa kubva mugore ravo rekutanga remari.
Iyi nguva inorema zvakanyanya kana zvisingaite kuti makambani agutse.
Nepo Mutemo uchitsvaga kugadzirisa dambudziko iri nekubvumira vanonyoresa kuti vafungidzire chero data rechina-chikamu kana pasina chiripo, nzira iyi haikonzeri kusakara kwakakosha mukuwana data, kunyanya kuburitswa kweGHG, kubva kune avo vanobhadhara uye vechitatu-bato manejimendi makambani. , uyo anofanira kutanga aitora kubva kumakambani ekushandisa uye vamwe vatengesi vechitatu.
Uku kunonoka kwakanyanya muindasitiri yemahotera sezvo basa remapato echitatu rinowedzera imwe danho kune yakatokura nzira yekuongorora uye kuona nhamba dzekuburitswa kwemari nenzira inokwana kufaira kweSEC.
Hukuru uye chiyero chekurekodha kwegore pasi pezvinodiwa zvekuburitswa kwemari zvave kutonetsa uye vazhinji venhengo dzedu vanovimba nevechitatu mapato kugadzirira uye kuendesa ruzivo rwemari, vatoshandisa yakawanda yenguva iripo mukati memazuva makumi matanhatu kugadzirira Fomu ravo. 60-K. Neye SEC's fungidziro, iyo Rule inogona kuwedzera anopfuura 10 maawa ekuwedzera mutoro wekubika kune yakatonyanya kurongeka.
Maitiro acho anotora nguva yakawanda sezvazviri iye zvino, uye Mutemo wacho uchawedzera zvisina kufanira kune zvinodiwa zvenguva uye mari yekuzivisa veruzhinji paFomu 10-K apo zvinangwa zvakafanana zvekuunganidza data zvinogona kuwanikwa mune zvinotevera mafirita.
Kupfuurirazve, nhengo dzedu dziri kugadzira ESG uye mimwe mishumo ine chekuita nemamiriro ekunze kazhinji inovimba nenguva yepakati pegore yekugadzira iyi data.
Iyo SEC yekuzivisa hurongwa yaizosimudzira iyi maitiro zvachose. Zvirongwa zvinotungamira pasi rose zvekushuma, zvakaita seCDP inovimbwa nadzo nenhengo dzedu zhinji pakuzivisa kwavo mamiriro ekunze vachizvidira, kazhinji zvinoda kuti mishumo iunzwe pakati pegore kuti ipe nguva yakakwana yekuunganidza nekuongororwa kwedata regore rapfuura.
Saka yave tsika yeindasitiri kuti makambani aendese zvakaburitswa izvi uye kushambadza masangano ekuchengetedza mishumo mukupera kweQ2 kana kutanga kweQ3 yedata yakaunganidzwa yegore rapfuura rekambani.
Izvi zvinopa makambani nguva yakaringana yekudyidzana nevechitatu-bato makondirakiti nevatengesi, kuunganidza akakodzera GHG emissions data uye kuona nhamba kusvika padanho ravanenge vakasununguka kuburitsa mumashumo avo epagore ekuchengetedza.
Nekuda kuti kuburitswa kwemamiriro ekunze uku kusanganisirwe muFomu 10-K uye nekumisikidza zvikumbiro zvinoomesera, Mutemo unomisikidza rondedzero yenguva iyo inopa vanyoresa kusachinjika kuti vaise kuburitswa kwavo kweSEC nenzira yakadzama uye yakananga inoenderana nekuburitswa kwemamiriro ekunze. maitiro avakatotanga.
Kupa makambani nenguva inodiwa kuburitsa data rakavimbika ndiyo nzira yakanakisa yekuzadzisa chinangwa cheRule chekuunganidza data rakavimbika, rinoenderana, uye rinofananidzwa kune vanoisa mari.
Isu, naizvozvo, tinokurudzira kuti SEC iparadzanise izvi zvitsva zvakaburitswa kubva kuFomu 10-K zvachose uye panzvimbo pacho bvumira vanonyoresa kuti vaise mushumo wakasiyana wemamiriro ekunze mazuva 180 mushure mekupera kwegore remari. Chekupedzisira, chero kuburitswa kunodiwa kunofanirwa kunge kuri kwetariro chete, nenhoroondo yenhoroondo inongopihwa zvichibva pagore rekutanga apo kushuma pasi pemutemo kunodiwa.
7
Zvizhinji zveMitemo yekuzivisa zvinodikanwa zvinokonzereswa nezviito zvekambani. Semuenzaniso, munyoreri akagamuchira chirongwa chekuchinja kwemamiriro ekunze anofanira kuburitsa tsananguro yakadzama yechirongwa ichocho sechikamu cheiyo SEC yekuisa.
Saizvozvo, kusvika padanho iro kambani inoshandisa ongororo yekuona kusimba kwebhizinesi rayo zano, iwo maturusi ekuongorora anofanirwa kuburitswa kunyangwe Mutemo usingaisi chero chisungo kune vakanyoresa kuita ongororo yakadai. Muchokwadi, kungoisa chinangwa chine chekuita nemamiriro ekunze kana chinangwa mukati kunogona kukonzera kudiwa kwekambani kupa zvakaburitswa pachena, izvo zvinogona kusanganisira zvakavanzika zvebhizinesi ruzivo.
Chakanyanya kunetseka, munhu akanyoresa ane zvinangwa zvine chekuita nemamiriro ekunze anosanganisira chikamu cheScope 3 anozodiwa kuti ataure izvo zvinobuda.
Iyo SEC yakabvuma kuti makambani anogona kuseta zvibodzwa zvenguva refu pasina ruzivo rwakakwana rwegwara ravachatora kuti vazadzise chinangwa chavo. Naizvozvo zvakakosha kuti zvinangwa zvakadaro zvisatorwa sezvivimbiso kana vimbiso, uye hazvifanire kusunga makambani kune mamwe marepoti zvinodiwa pasi peMutemo.
Kumisikidza mipimo yepamusoro yevanyoreri vakagashira maturusi matsva anoshanda uye kuseta zvinokonzeresa zvinoburitsa hukasha zvinogona kuodza moyo makambani aya kuramba achizendamira kumberi panyaya dzemamiriro ekunze, kunyanya maererano nezvipikirwa zve Scope 3 zvekuburitsa.
Mazhinji enhengo dzedu dzakaita kana kufunga kuita zvisungo zvekushinga kwemamiriro ekunze, sekuzadzisa kuburitswa kwe-net-zero, vangangofunga zvakare kuti zvibodzwa izvi zvinozove mukufarira kwemakambani avo zvakapihwa mitoro yakawedzerwa yekuburitsa zviitiko izvi sechikamu chemukuru wavo. SEC mafaira.
Iyo SEC yakapa chikonzero chekuti sei kuburitswa uku kusiri kudiwa senge kodzero, kusanganisira kuomarara kweruzivo uye "mutoro usingakodzeri" zvinodiwa zvakadaro zvingaisa kune vamwe vanonyoresa.
Tinoonga kuti SEC yakafunga matambudziko ayo mazhinji ezvinodikanwa izvi aripo. Hatitendi, zvisinei, kuti kubata mamwe makambani zvakasiyana uye, kutaura zvazviri, kuapa mhosva yekukunda matambudziko aya uye kutora danho rekuzvidira kunoshandira chinangwa chakakura chekuwedzera pachena uye data iri nani kune vanoisa mari.
Uyewo nzira iyi haishande chinangwa chekupedzisira chekudzikisa kubudiswa uye kukanganisa kwezvakatipoteredza kwemakambani ehurumende. Isu, saka, tinokurudzira SEC kuti ibvise zvidikanwi zvekuzivisa izvo zvakanyatsosungirirwa kune kambani yekare kana zviito zvemazuva ano uye panzvimbo iyo vanobvumira vanyori kuti vape ruzivo urwu nekuzvidira, sezvo nhamba inokura yenhengo dzedu dziri kuita iye zvino.
Panzvimbo pekukurudzira makambani kudzikamisa zvisungo zvawo zvine chekuita nemamiriro ekunze, isu tinotenda kuti nzira iyi ichapa vanonyoresa kuchengetedzeka uye kufungidzira kwavanoda kuti varambe vachiisa zvinangwa zvemamiriro ekunze uye kuchenesa nzira dzakanakisa dzekuongorora uye kudzikisira njodzi dzine chekuita nemamiriro ekunze nemikana.
Chiverengwa
Sezvataurwa pamusoro apa, AHLA yakazvipira kushandira pamwe neSEC kugadzira chimiro chekuburitsa mamiriro ekunze chinoshandira zvido zvevasima mari nekugadzira data rinoenderana, rinofananidzwa, uye rakavimbika. Kuti uwane chinangwa cheSEC, Mutemo unofanirwa kusanganisira zvinodikanwa zvinogoneka uye zvinogoneka kune nhengo dzeAHLA uye indasitiri yakakura yekugamuchira vaenzi.
Tinokurudzira SEC kuti ifunge nezvekunetseka uye mazano atasimudza uye tinotarisira kuenderera mberi nekukurukura Mutemo.
pachokwadi,
Chip Rogers Mutungamiri uye CEO
American Hotel uye Lodging Association
ZVOKUBVA MUNYAYA INO:
- Mabhajeti emari egore rekarenda ra2022 akatotangwa, izvo zvinopa matambudziko ekutora mutengo wakakura muna 2022 unodiwa kuti uite maitiro uye kuisa vashandi munzvimbo yekutanga kwa2023 kuti vatange kuunganidza data nenguva yekuzivisa.
- Uku kunonoka kwakanyanya muindasitiri yemahotera sezvo basa remapato echitatu rinowedzera imwe danho kune yakatokura nzira yekuongorora uye kuona nhamba dzekuburitswa kwemari nenzira inokwana kufaira kweSEC.
- Some of these steps include assembling internal teams and training necessary personnel to administer data collection programs, developing platforms and methodologies for calculating emissions and assessing relevant risks and opportunities, engaging outside counsel and auditing firms for compliance support, and coordinating with third-party owners and operators who control the data but are not otherwise subject to the SEC's disclosure requirements.
