Ixesha kunye nokuPhunyezwa

5. Ixesha elicetywayo lokuphunyezwa kwe-SEC linamandla kakhulu kwaye aliniki amalungu e-AHLA ixesha elaneleyo lokuthobela ngokufanelekileyo iimfuno zokubhengezwa koMthetho. Ukuphunyezwa koMgaqo kufuneka kulibaziseke iminyaka emibini.

Kwingxoxo yayo, i-SEC ibandakanya ishedyuli yokuthobela isampula ethatha umhla wokuqalisa ngo-Disemba 2022.

Ngokwalo mgca wexesha, iifayili ezinkulu ezikhawulezayo ziya kuxela kuyo yonke imingcipheko enxulumene nemozulu kunye neMida yoku-1 kunye ne-2 ekhutshwayo eqala ngo-2024 kunyaka-mali ka-2023.

Oku kuya kufuna ukuba abo babhalisileyo baqalise ukuqokelela kunye nokuhlalutya idatha kwasekuqaleni kukaJanuwari ka-2023, kuxhomekeke ekubeni unyaka wabo wemali uqalisa nini, nto leyo ifuna ukuba ababhalisileyo baqalise ukulungiselela ngoku phambi kokupapashwa komgaqo wokugqibela.

Ababhalisileyo kuya kufuneka baqokelele ulwazi lweminyaka nangaphambi kowama-2023 kwiingxelo zabo zezemali kumbhalo osemazantsi.

Lo mgca wexesha lokuphunyezwa unobundlavini kwaye uyasilela ukunika ingxelo ngokwaneleyo ngobungakanani besi sithembiso.

Umda wexesha awuniki ababhalisileyo ithuba lokuhlalutya ngokwaneleyo uMmiselo kunye nokuphumeza ukuqokelelwa kunye neenkqubo zokuqinisekisa ezifunekayo ukunika ingxelo epheleleyo nechanekileyo.

Ukuze kwaneliswe zonke iimfuno zokubhengeza, amalungu ethu adinga ixesha elingakumbi lokufunxa ngokupheleleyo uMthetho nokuseka imigaqo-nkqubo yangaphakathi kunye neenkqubo ezifunekayo ukuze zithotyelwe.

Amanye ala manyathelo abandakanya ukudibanisa amaqela angaphakathi kunye noqeqesho lwabasebenzi abayimfuneko ukuze balawule iinkqubo zokuqokelela idatha, ukuphuhlisa amaqonga kunye neendlela zokubala izinto ezikhutshwayo kunye nokuvavanya imingcipheko efanelekileyo kunye namathuba, ukubandakanya abacebisi bangaphandle kunye neefemu zophicotho-zincwadi zokuxhasa ukuthotyelwa, kunye nokulungelelanisa nabanini beqela lesithathu kunye abaqhubi abalawula idatha kodwa bengekho phantsi kweemfuno zokubhengezwa kwe-SEC.

Ngelixa uninzi lwamalungu ethu sele luphumeze ezinye zezi nkqubo njengenxalenye yengxelo yabo yemozulu ngokuzithandela, ulwaleko olongezelelweyo lwetyala oluncamathele kwifayile ye-SEC ifuna ukulungiswa okongeziweyo kunye nophuhliso olongezelelweyo lolawulo lwangaphakathi kunye neenkqubo zokuqinisekisa ukuthotyelwa okwanelisayo.

Uninzi lwamalungu ethu akwinqanaba lokuqala lokuphuhlisa isicwangciso sawo semozulu ebanzi kwaye ayikaqalisi iinkqubo ezininzi eziyimfuneko zokuthobela uMmiselo njengoko ubhaliwe. Ukongeza, uninzi lwamalungu ethu akholelwa ukuba uqikelelo lweendleko zokuthotyelwa kokuqala kwe-SEC alubonakalisi ngokwaneleyo la manyathelo, okanye iindleko ezongezelelweyo eziya kuvela ngexesha lokuthotyelwa.

Uhlahlo lwabiwo-mali lwekhalenda ka-2022 sele lusekiwe, nto leyo ezisa imingeni ekuthatheni iindleko ezinkulu ngo-2022 ezifunekayo ukuze kuphunyezwe iinkqubo nokubeka abasebenzi endaweni yabo ekuqaleni kuka-2023 ukuze baqalise ukuqokelela idatha ngexesha elisikiweyo lokunika ingxelo.

Ngoko ke, sinxusa i-SEC ukuba ilibazise ukuphunyezwa ubuncinane kwiminyaka emibini kwaye, ngokucinga ukuba umhla wokuqalisa ukusebenza kukaDisemba 2022, kufuneka ukuba ingxelo yokuqala ingabikho ngaphambi kwe-2026.

6. Ukufuna ukuxela ukuba kufakwe kwiFom ye-10-K yoMbhalisi ayivumeli ababhalisi ukuba baqokelele kwaye bangqinisise ukukhutshwa kwe-GHG yabo ngendlela eyaneleyo yokufakwa kwe-SEC kwaye ayihambelani namaxesha akhoyo engxelo yemozulu. Zonke izibhengezo zemozulu kufuneka ziqulathwe kwingxelo eyahlukileyo.

Ukongeza kwixesha elibukhali lokuphunyezwa koMthetho ngokwawo, ababhalisileyo kuya kufuneka baxele ezi zibhengezo rhoqo ngonyaka njengenxalenye yeFomu 10-K yabo okanye ingxelo yobhaliso.

Uninzi lwamalungu oluntu e-AHLA ke ngoko luya kuba neentsuku ezingama-60 kuphela zokuqokelela, ukuqinisekiswa, kunye nokufumana iziqinisekiso eziyimfuneko ngomngcipheko wemozulu ofunekayo kunye neenkcukacha ezikhutshwayo zonyaka wabo wemali ongaphambili.

Lo mgca wexesha unzima kakhulu ukuba akunakwenzeka ukuba iinkampani zanelise.

Ngelixa uMgaqo ufuna ukulungisa lo mngeni ngokuvumela ababhalisileyo ukuba baqikelele nayiphi na idatha yekota yesine ukuba akukho nanye ekhoyo ngokufanelekileyo, le ndlela ayithethi kubanda kakhulu ekufumaneni idatha, ngakumbi ukukhutshwa kwe-GHG, kumashishini abo kunye neenkampani zolawulo zeqela lesithathu. , ekufuneka ayiqokelele ekuqaleni kwiinkampani eziluncedo kunye nabanye abathengisi beqela lesithathu.

Le ntsilelo inzima kakhulu kushishino lweehotele njengoko indima yamaqela esithathu isongeza umaleko owongezelelweyo kwinkqubo esele ibanzi yokuphonononga kunye nokuqinisekisa amanani okukhutshwayo ngendlela eyaneleyo kwifayile ye-SEC.

Ubungakanani kunye nobungakanani bengxelo yonyaka phantsi kweemfuno zangoku zokudiza imali sele ingumngeni kwaye uninzi lwamalungu ethu axhomekeke kumaqela esithathu ukuba alungiselele kwaye angenise ulwazi lwezemali, sele esebenzise uninzi lwexesha elikhoyo kwithuba leentsuku ezingama-60 ukulungisa iFomu yawo. 10-K. Ngoqikelelo lwe-SEC ngokwayo, uMgaqo unokuba wongeza ngaphezulu kweeyure ezingama-3,000 zomthwalo owongezelelweyo wokunika ingxelo kwishedyuli esele iqinile.

Inkqubo ithatha ixesha elide njengoko ikhona ngoku, kwaye uMgaqo uya kwongeza ngokungeyomfuneko kwiimfuno zexesha kunye neendleko zengxelo yoluntu kwiFomu ye-10-K xa iinjongo ezifanayo zokuqokelela idatha zingafezekiswa kwiifayile ezilandelayo.

Ngaphaya koko, amalungu ethu ngoku avelisa iESG kunye nezinye iingxelo ezinxulumene nemozulu ngokubanzi zixhomekeke kwixesha elibekiweyo laphakathi enyakeni lokuvelisa le datha.

Ishedyuli yokunika ingxelo ye-SEC iya kuyiphakamisa le nkqubo ngokupheleleyo. Izikhokelo zokunika ingxelo zehlabathi ezikhokelayo, ezifana neCDP ekuxhomekeke kuyo uninzi lwamalungu ethu ngokudiza imozulu ngokuzithandela, zifuna ukuba iingxelo zingeniswe phakathi enyakeni ukuze kubonelelwe ngexesha elaneleyo lokuqokelelwa kunye nokuhlolwa kwedatha yonyaka ongaphambili.

Ngoko ke iye yaba yinto yoshishino kwiinkampani ukuba zingenise ezi zibhengezo kwaye zipapashe iingxelo zozinzo zemibutho yazo ekupheleni kwe-Q2 okanye ekuqaleni kwe-Q3 yedatha eqokelelwe kunyaka-mali odlulileyo wenkampani.

Oku kunika iinkampani ixesha elaneleyo lokulungelelanisa kunye neekontraka zeqela lesithathu kunye nabathengisi, ukuqokelela idatha efanelekileyo yokukhutshwa kwe-GHG kunye nokuqinisekisa amanani kwinqanaba elikhululekile lokupapasha kwiingxelo zabo zonyaka zozinzo.

Ngokufuna oku kubhengezwa kwemozulu ukuba kufakwe kwiFomu ye-10-K kunye nokunyanzeliswa kobungqina obunzima, uMgaqo useka ixesha lokunika ingxelo elicinezelweyo elinikezela ababhalisi akukho bhetyebhetye lokufakela ukuvezwa kwabo kwe-SEC ngendlela eneenkcukacha ngokwaneleyo kunye nechanekileyo ehambelana nokuchazwa kwemozulu. iinkqubo esele beziqalisile.

Ukubonelela iinkampani ngexesha elifunekayo ukuvelisa idatha ethembekileyo yindlela efanelekileyo yokuzalisekisa injongo yoMthetho wokuqokelela idatha ethembekileyo, engaguqukiyo, kunye nothelekiso lwabatyali-mali.

Ngoko ke, sicebisa ukuba i-SEC ihlukanise oku kutyhilwa okutsha kwiFomu ye-10-K ngokupheleleyo kwaye endaweni yoko ivumele ababhalisi ukuba bafake ingxelo eyahlukileyo yemozulu-imeko yeentsuku ze-180 emva kokuphela konyaka-mali. Okokugqibela, nakuphi na ukubhengezwa okufunekayo kufuneka kube yinto elindelekileyo kuphela, kunye nedatha yembali enikezelwa kuphela ngokusekelwe kunyaka wokuqala xa kunikwa ingxelo phantsi komthetho.

7. Ukumisela iimfuno zokubhengeza ezongezelelweyo ezibangelwa zizenzo zombhalisi kuya kutyhafisa iinkampani ekulandeleni iinjongo zemozulu ezinobundlobongela, ngakumbi malunga nokukhutshwa kwe-Scope 3.

Uninzi lweemfuno zokudiza zoMthetho zibangelwa zizenzo zenkampani. Ngokomzekelo, umbhalisi oye wamkela isicwangciso sokutshintsha kwemozulu kufuneka achaze inkcazo ecacileyo yeso sicwangciso njengenxalenye yokufakwa kwayo kwe-SEC.

Ngokufanayo, ukuya kuthi ga apho inkampani isebenzisa uhlalutyo lwemeko ukuvavanya ukomelela kwesicwangciso sayo soshishino, ezo zixhobo zokuhlalutya kufuneka zibhengezwe nangona uMgaqo unganyanzelisi nasiphi na isibophelelo kubabhalisile ukuba benze uhlalutyo olunjalo. Enyanisweni, ukuseta nje into ekujoliswe kuyo enxulumene nemozulu okanye usukelo lwangaphakathi kunokubangela imfuno yokuba inkampani ibonelele ngodizo oluneenkcukacha, olunokuquka ulwazi oluyimfihlo lweshishini.

Eyona nto ixhalabisayo, umntu obhalisiweyo othagethi yakhe enxulumene nemozulu ibandakanya icandelo le-Scope 3 kuya kufuneka ukuba axele ezo zinto zikhutshwayo.

I-SEC iye yavuma ukuba iinkampani zinokubeka iinjongo zexesha elide ngaphandle kolwazi olupheleleyo lwendlela abaza kuyithatha ukuze bafezekise iinjongo zabo. Ngoko ke kunyanzelekile ukuba ezo njongo zingathathwa njengezithembiso okanye iziqinisekiso, kwaye akufuneki zibophelele iinkampani kwiimfuno zokunika ingxelo ezongezelelweyo phantsi koMgaqo.

Ukuseka imida yokunika ingxelo ephezulu kwabo babhalisele izixhobo ezitsha ezisebenzayo kunye nokumisela iithagethi ezirhabaxa kakhulu ezikhutshwayo ezinokuthi zityhafise ezo nkampani ekubeni ziqhubeke nokuthembela phambili kwimiba yemozulu, ngakumbi ngokumalunga nezibophelelo zokukhutshwa koMda wesi-3.

Uninzi lwamalungu ethu athe enze okanye acinga ukwenza izibophelelo zemozulu ezibukhali, ezinje ngokuphumeza ukukhutshwa kwe-net-zero, baya kuphinda bathathele ingqalelo ukuba ezo njongo ekugqibeleni zezona ziluncedo kwiinkampani zabo xa benikwa imithwalo eyongeziweyo yokubhengeza le misebenzi njengenxalenye yegosa labo. Iifayile ze-SEC.

I-SEC ibonelele ngesizathu sokuba kutheni oku kubhengezwa okuthile kungafuneki njengelungelo, kubandakanywa ubunzima bolwazi kunye "nomthwalo ongafanelekanga" iimfuno ezinjalo ezinokuthi zibeke kubabhalisi abathile.

Siyayixabisa into yokuba i-SEC ithathele ingqalelo imingeni ekhoyo uninzi lwezi mfuno. Asikholelwa, nangona kunjalo, ukuba ukuphatha iinkampani ezithile ngokwahlukileyo kwaye, ngokwenene, ukuzohlwaya ngenxa yokoyisa le mingeni kunye nokuthatha amanyathelo okuzithandela kusebenzela injongo ebanzi yokwandisa ukungafihli kunye nedatha engcono kubatyali-mali.

Kwaye le ndlela ayisebenzi kwiinjongo zokugqibela zokunciphisa ukukhutshwa kunye nefuthe elipheleleyo lokusingqongileyo kwiinkampani zoluntu. Ke ngoko, sibongoza i-SEC ukuba isuse iimfuno zokubhengeza ezidityaniswe ngokukodwa kwizenzo zenkampani zangaphambili okanye zangoku kwaye endaweni yoko ivumele ababhalisi ukuba banike olu lwazi ngokuzithandela, njengoko inani elikhulayo lamalungu ethu lenzayo ngoku.

Kunokuba zikhuthaze iinkampani ukuba zinciphise ukuzinikela kwazo okunxulumene nemozulu, sikholelwa ukuba le ndlela iya kubonelela ababhalisileyo ngokhuseleko kunye nokuqikelelwa okufunekayo ukuze baqhubeke nokubeka iinjongo zemozulu ezinqwenelekayo kunye nokucokisa ezona ndlela zilungileyo zokuvavanya kunye nokunciphisa imingcipheko enxulumene nemozulu kunye namathuba.

ISIPHELO

Njengoko kuphawuliwe ngasentla, i-AHLA izibophelele ekusebenzisaneni ne-SEC ukuvelisa isakhelo sokubhengeza imozulu esisebenzela umdla wabatyali-mali ngokuvelisa idatha engaguqukiyo, enokuthelekiswa, nethembekileyo. Ukuze kuphunyezwe injongo ye-SEC, uMthetho kufuneka uquke iimfuno ezisebenzayo ezinokuqikelelwa kwaye zisebenze kumalungu e-AHLA kunye neshishini elibanzi lokwamkela iindwendwe.

Sikhuthaza i-SEC ukuba iqwalasele iinkxalabo kunye neziphakamiso esiziphakamisile kwaye sijonge phambili ukuxoxa ngokuqhubekayo lo Mthetho.

Ozithobileyo,

Chip Rogers uMongameli kunye ne-CEO

Ihotele yaseMelika kunye noMbutho wokuHlala