Izolo, iBhodi yeMigangatho yoZinzo yaMazwe ngaMazwe (ISSB) ikhuphe imigangatho yayo yokuqala, i-IFRS S1 kunye ne-IFRS S2, ingenisa ixesha elitsha lokudizwa okunxulumene nozinzo kwiimarike ezinkulu kwihlabathi jikelele. Badala ulwimi oluqhelekileyo lokubhengeza ifuthe lemingcipheko enxulumene nemozulu kunye namathuba kumathuba enkampani; kwaye iya kunceda ekuphuculeni intembeko kunye nokuzithemba kwizibhengezo zenkampani malunga nozinzo ukwazisa izigqibo zotyalo-mali.
Namhlanje, uMfelandawonye waMandla kunye nokusiNgqongileyo (EEA) eye yasekwa ukuze incede ishishini lehlabathi lokwamkela iindwendwe lifumane i-net zero carbon kunye ne-ESG (indalo, intlalo nolawulo) ubugosa, iphendule ngokukhawuleza. Yathi: "Lo mzuzu uphawula isiqalo sexesha elitsha apho uzinzo kunye nokubhengezwa kungasathandeki kodwa ngoku kunyanzelekile."
U-Ufi Ibrahim, i-CEO, i-EEA, wongeze wathi: "Imigangatho emitsha eqale igxile ekubhengezweni kwezinto eziphathekayo, iya kuguqula ishishini njengesiqhelo, ifake uzinzo kunye neengqwalasela ezibanzi ze-ESG kuzo zonke iinkalo zokuqhuba ishishini. I-S1 kunye ne-S2 ziya kuqalisa ukusebenza kunyaka-mali ka-2024; ke, oko kusinika iinyanga nje ezimbalwa zokulungisa ishishini lokwamkela iindwendwe ukuze lamkele imithetho emitsha yokuxela.”
I-EEA sele iseke iqela elisebenzayo leenkokeli zeshishini kunye neengcaphephe ukuhambisa isikhokelo esinentsingiselo kumalungu e-EEA kunye nokusebenza kunye I-IFRS kwaye ISSB kuphuhliso lwemigangatho engqamene necandelo.
U-Ufi Ibrahim uthe "Kubaluleke kakhulu ukuba ishishini lethu lidibanise ukubonelela ngegalelo elihlangeneyo kunye nokuqwalaselwa kwinkqubo ye-IFRS kuba iimfuno ezintsha ziya kuba nefuthe kuwo onke amashishini ethu kunye nawo onke amaxabiso ethu". Ngesi sibhengezo sisemthethweni, i-Alliance ibiza iinkokheli zoshishino, abatyali-mali kunye nomngcipheko kunye namagosa okuthobela ukuxhasa iqela elisebenzayo le-EEA.
I-IFRS S1 ibonelela ngeseti yeemfuno zokudiza eziyilelwe ukuvumela iinkampani ukuba zinxibelelane nabatyali-mali malunga neengozi ezinxulumene nozinzo kunye namathuba abajongene nawo kwixesha elifutshane, eliphakathi nelide. I-IFRS S2 imisela udizo oluthile olunxulumene nemozulu kwaye yenzelwe ukusetyenziswa ne-IFRS S1. Zombini zibandakanya ngokupheleleyo iingcebiso zoMsebenzi woMsebenzi wokuDiza ngeziMali ezinxulumene neMozulu (TCFD).
INTO ONOKUYITHATHA KWELI NQAKU:
- “I-EEA sele iseke iqela elisebenzayo leenkokeli zeshishini kunye neengcaphephe ukuze zinike isikhokelo esinentsingiselo kumalungu e-EEA kunye nokusebenza ne-IFRS kunye ne-ISB kuphuhliso lwemigangatho yecandelo elithile.
- I-IFRS S1 ibonelela ngeseti yeemfuno zokudiza eziyilelwe ukuvumela iinkampani ukuba zinxibelelane nabatyali-mali malunga neengozi ezinxulumene nozinzo kunye namathuba abajongene nawo kwixesha elifutshane, eliphakathi nelide.
- U-Ufi Ibrahim uthe "Kubaluleke kakhulu ukuba ishishini lethu lidibanise ukubonelela ngegalelo elihlangeneyo kunye nokuqwalaselwa kwinkqubo ye-IFRS kuba iimfuno ezintsha ziya kuba nefuthe kuwo onke amashishini ethu kunye nawo onke amaxabiso ethu".