{"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":"przepisy-sec-majace-na-celu-ulepszenie-i-ujednolicenie-informacji-dotyczacych-klimatu-dla-inwestorow","status":"publish","type":"policy-developments","link":"https:\/\/travelsmartcampaign.org\/pl\/policy-developments\/sec-rules-to-enhance-and-standardise-climate-related-disclosures-for-investors\/","title":{"rendered":"Zasady SEC maj\u0105ce na celu udoskonalenie i standaryzacj\u0119 informacji ujawnianych inwestorom zwi\u0105zanych z klimatem"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ameryka\u0144ska Komisja Papier\u00f3w Warto\u015bciowych i Gie\u0142d (SEC) <\/span><span style=\"font-weight: 400;\">przyj\u0105\u0142 pierwsze obowi\u0105zkowe krajowe przepisy dotycz\u0105ce ujawniania informacji o klimacie. Przepisy te wymagaj\u0105, aby du\u017ce sp\u00f3\u0142ki publiczne dzia\u0142aj\u0105ce w USA podawa\u0142y w swoich rocznych raportach informacje na temat emisji gaz\u00f3w cieplarnianych przez przedsi\u0119biorstwa, wp\u0142ywu na \u015brodowisko, wp\u0142ywu zmian klimatu na dzia\u0142alno\u015b\u0107 i rentowno\u015b\u0107 oraz cel\u00f3w i plan\u00f3w przej\u015bciowych.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Obowi\u0105zek ten dotyczy ponad 5000 przedsi\u0119biorstw dzia\u0142aj\u0105cych w USA, zar\u00f3wno krajowych, jak i zagranicznych.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ujawnienie c<\/span><span style=\"font-weight: 400;\">cele i zadania zwi\u0105zane z klimatem, kt\u00f3re maj\u0105 istotny wp\u0142yw na firm\u0119, a tak\u017ce dzia\u0142ania maj\u0105ce na celu \u0142agodzenie ryzyka zwi\u0105zanego z klimatem, w tym plany przej\u015bciowe lub wewn\u0119trzne ceny emisji dwutlenku w\u0119gla, b\u0119d\u0105 wymagane od 2025 r.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D<\/span><span style=\"font-weight: 400;\">ujawnienie istotnych emisji gaz\u00f3w cieplarnianych z zakresu 1 i 2 pochodz\u0105cych z w\u0142asnych operacji firmy i zakup\u00f3w energii \u2013<\/span><span style=\"font-weight: 400;\"> powszechnie stosowany wska\u017anik s\u0142u\u017c\u0105cy do oceny nara\u017cenia firmy na ryzyko zwi\u0105zane z klimatem \u2013<\/span><span style=\"font-weight: 400;\"> b\u0119dzie wymagane od 2026 r. Obj\u0119cie emisji z zakresu 3 (w tym emisji zwi\u0105zanych z podr\u00f3\u017cami s\u0142u\u017cbowymi) by\u0142o rozwa\u017cane w pierwotnie proponowanych przepisach, ale usuni\u0119to je z ostatecznych przepis\u00f3w.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Przepisy te stanowi\u0105 krok naprz\u00f3d w kierunku uzyskania bardziej sp\u00f3jnych, por\u00f3wnywalnych i wiarygodnych informacji o skutkach finansowych ryzyka zwi\u0105zanego z klimatem dla dzia\u0142alno\u015bci przedsi\u0119biorstwa, a tak\u017ce o tym, w jaki spos\u00f3b przedsi\u0119biorstwo zarz\u0105dza tym ryzykiem.<\/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 v27.4 - 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=\"pl_PL\" \/>\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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