{"id":7023,"date":"2024-03-06T19:24:37","date_gmt":"2024-03-06T18:24:37","guid":{"rendered":"http:\/\/travelsmartcampaign.org\/?post_type=policy-developments&#038;p=7023"},"modified":"2024-10-16T13:07:54","modified_gmt":"2024-10-16T12:07:54","slug":"sec-regeln-zur-verbesserung-und-standardisierung-klimabezogener-offenlegungen-fur-investoren","status":"publish","type":"policy-developments","link":"https:\/\/travelsmartcampaign.org\/de\/policy-developments\/sec-rules-to-enhance-and-standardise-climate-related-disclosures-for-investors\/","title":{"rendered":"SEC-Regeln zur Verbesserung und Standardisierung klimabezogener Offenlegungen f\u00fcr Anleger"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Die US-B\u00f6rsenaufsicht SEC <\/span><span style=\"font-weight: 400;\">hat die ersten verbindlichen nationalen Offenlegungsvorschriften zum Klimawandel verabschiedet. Die Vorschriften verpflichten gro\u00dfe b\u00f6rsennotierte Unternehmen in den USA, in ihren Jahresberichten Angaben zu ihren Treibhausgasemissionen, Umweltauswirkungen, den Auswirkungen des Klimawandels auf Betrieb und Rentabilit\u00e4t sowie zu Zielen und \u00dcbergangspl\u00e4nen zu machen.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Die Anforderung gilt f\u00fcr \u00fcber 5.000 in den USA t\u00e4tige Unternehmen, darunter sowohl inl\u00e4ndische als auch ausl\u00e4ndische Unternehmen.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Offenlegung von c<\/span><span style=\"font-weight: 400;\">Ab dem Jahr 2025 sind klimabezogene Ziele und Vorgaben erforderlich, die das Unternehmen wesentlich betreffen, sowie Aktivit\u00e4ten zur Minderung klimabezogener Risiken, darunter \u00dcbergangspl\u00e4ne oder interne CO2-Preise.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D<\/span><span style=\"font-weight: 400;\">Offenlegung wesentlicher Treibhausgasemissionen (Scope 1 und Scope 2) aus der eigenen Gesch\u00e4ftst\u00e4tigkeit und den Energieeink\u00e4ufen eines Unternehmens \u2013<\/span><span style=\"font-weight: 400;\"> eine h\u00e4ufig verwendete Kennzahl zur Bewertung der Anf\u00e4lligkeit eines Unternehmens gegen\u00fcber klimabezogenen Risiken \u2013<\/span><span style=\"font-weight: 400;\"> wird ab 2026 erforderlich sein. Die Erfassung von Scope-3-Emissionen (einschlie\u00dflich derjenigen im Zusammenhang mit Gesch\u00e4ftsreisen) wurde in den urspr\u00fcnglich vorgeschlagenen Regeln ber\u00fccksichtigt, aber aus den endg\u00fcltigen Regeln entfernt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Die Vorschriften stellen einen Fortschritt dar, hin zu einheitlicheren, vergleichbareren und zuverl\u00e4ssigeren Informationen \u00fcber die finanziellen Auswirkungen klimabezogener Risiken auf die Gesch\u00e4ftst\u00e4tigkeit eines Unternehmens und dar\u00fcber, wie das Unternehmen mit diesen Risiken umgeht.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>The U.S. Securities and Exchange Commission (SEC) has adopted the first mandatory national climate disclosure rules.\u00a0 The rules require large public companies operating in the U.S. to provide information in their annual reports on corporate greenhouse gas emissions, environmental impacts, the impact of climate change on operations and profitability, and targets and transition plans. The [&hellip;]<\/p>\n","protected":false},"featured_media":9316,"template":"","policy-source":[138],"policy-type":[124],"policy-tags":[150],"policy-category":[116,156],"class_list":["post-7023","policy-developments","type-policy-developments","status-publish","has-post-thumbnail","hentry","policy-source-us-securities-and-exchange-commission-sec","policy-type-coming-next","policy-tags-reporting","policy-category-national","policy-category-united-states"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SEC Rules to Enhance and Standardise Climate-Related Disclosures for Investors - Travel Smart Campaign<\/title>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SEC Rules to Enhance and Standardise Climate-Related Disclosures for Investors - Travel Smart Campaign\" \/>\n<meta property=\"og:description\" content=\"The U.S. Securities and Exchange Commission (SEC) has adopted the first mandatory national climate disclosure rules.\u00a0 The rules require large public companies operating in the U.S. to provide information in their annual reports on corporate greenhouse gas emissions, environmental impacts, the impact of climate change on operations and profitability, and targets and transition plans. 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