{"id":6489,"date":"2023-04-26T17:24:07","date_gmt":"2023-04-26T17:24:07","guid":{"rendered":"https:\/\/floodlightinvest.com\/?p=6489"},"modified":"2023-05-23T21:24:28","modified_gmt":"2023-05-23T21:24:28","slug":"reasonable-assurance-and-sec-ghg-disclosure-requirements","status":"publish","type":"post","link":"https:\/\/floodlightglobal.com\/de\/reasonable-assurance-and-sec-ghg-disclosure-requirements\/","title":{"rendered":"Angemessene Sicherheit und SEC-Anforderungen zur Offenlegung von Treibhausgasen"},"content":{"rendered":"<p>Die Securities and Exchange Commission (SEC) hat neue Offenlegungspflichten f\u00fcr Treibhausgase vorgeschlagen, die erhebliche Auswirkungen auf b\u00f6rsennotierte Unternehmen haben werden. Gem\u00e4\u00df den vorgeschlagenen Vorschriften w\u00fcrden die Offenlegung von Treibhausgasemissionen der Scope 1 und Scope 2 durch beschleunigte und gro\u00dfe beschleunigte Meldepflichtige einer Pr\u00fcfungspflicht unterliegen. Diese Anforderungen werden schrittweise wie folgt umgesetzt:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Eingeschr\u00e4nkte Sicherheit:\n<ul class=\"wp-block-list\">\n<li>Erforderlich ein Jahr nach dem ersten Compliance-Datum.<\/li>\n\n\n\n<li>Beschleunigte und gro\u00dfe beschleunigte Anmelder m\u00fcssen zun\u00e4chst eine begrenzte Sicherheit f\u00fcr die Offenlegung ihrer Treibhausgasemissionen nach Scope 1 und Scope 2 einholen.<\/li>\n\n\n\n<li>Bei der eingeschr\u00e4nkten Sicherheit \u00e4u\u00dfert der Pr\u00fcfer eine Schlussfolgerung dar\u00fcber, ob ihm wesentliche \u00c4nderungen bekannt sind, die an der Kennzahl vorgenommen werden sollten, damit diese den relevanten Kriterien entspricht.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Angemessene Sicherheit:\n<ul class=\"wp-block-list\">\n<li>Erforderlich zwei Jahre nach Umsetzung der Anforderung der begrenzten Sicherheit.<\/li>\n\n\n\n<li>Von den Unternehmen wird verlangt, dass sie eine angemessene Sicherheit f\u00fcr die Offenlegung ihrer Treibhausgasemissionen der Bereiche 1 und 2 erlangen.<\/li>\n\n\n\n<li>Um eine angemessene Sicherheit zu gew\u00e4hrleisten, muss der Pr\u00fcfer eine Meinung dar\u00fcber \u00e4u\u00dfern, ob der Gegenstand in allen wesentlichen Aspekten den relevanten Kriterien entspricht und keine wesentlichen Falschaussagen enth\u00e4lt.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p>Die SEC w\u00fcrde von zukunftsorientierten Gro\u00dfunternehmen verlangen, innerhalb bestimmter Fristen Nachweise \u00fcber ihre Treibhausgasemissionen der Scope-1- und Scope-2-Kategorien vorzulegen. Die Nachweise k\u00f6nnten von einer begrenzten bis hin zu einer angemessenen Sicherheit reichen. Gro\u00dfe Emittenten wie die Automobilindustrie werden von den SEC-Vorschriften zur Begrenzung der Kohlendioxidemissionen am st\u00e4rksten betroffen sein.&nbsp;<\/p>\n\n\n\n<p>Der Vorschlag erlaubt es den Registranten, alle \u00f6ffentlich zug\u00e4nglichen und zur \u00f6ffentlichen Kommentierung bereitgestellten Zertifizierungsstandards anzuwenden, wie beispielsweise die AICPA-Zertifizierungsstandards. Der Zertifizierungsanbieter muss \u00fcber umfangreiche Erfahrung im Bereich Treibhausgasemissionen verf\u00fcgen und vom Registranten und seinen verbundenen Unternehmen unabh\u00e4ngig sein.<\/p>\n\n\n\n<p>Die Einf\u00fchrung der Offenlegungspflichten der SEC zu Treibhausgasemissionen wird die Bedeutung begrenzter und angemessener Sicherheit im Zusammenhang mit der Offenlegung von Treibhausgasemissionen weiter unterstreichen. Unternehmen m\u00fcssen sicherstellen, dass ihre Berichterstattungsprozesse zu Treibhausgasemissionen robust sind, und die Pr\u00fcfdienstleister m\u00fcssen mit den relevanten Kriterien vertraut sein, um genaue und zuverl\u00e4ssige Stellungnahmen zu den Offenlegungen abgeben zu k\u00f6nnen.<\/p>\n\n\n\n<p>Bei der Vorbereitung auf die bevorstehenden Offenlegungspflichten der SEC zu Treibhausgasemissionen m\u00fcssen Unternehmen die potenziellen Kosten, Vorteile und Herausforderungen im Zusammenhang mit der Pr\u00fcfung von Treibhausgasemissionen ber\u00fccksichtigen. Indem sie diese Bedenken proaktiv angehen und Best Practices f\u00fcr die Berichterstattung und Pr\u00fcfung von Treibhausgasemissionen anwenden, k\u00f6nnen Unternehmen die Glaubw\u00fcrdigkeit ihrer Offenlegungen erh\u00f6hen, das Vertrauen der Stakeholder st\u00e4rken und zu globalen Nachhaltigkeitsbem\u00fchungen beitragen.<\/p>","protected":false},"excerpt":{"rendered":"<p>Die US-amerikanische B\u00f6rsenaufsichtsbeh\u00f6rde SEC hat neue Offenlegungspflichten f\u00fcr Treibhausgasemissionen vorgeschlagen, die erhebliche Auswirkungen auf b\u00f6rsennotierte Unternehmen haben werden. Gem\u00e4\u00df den vorgeschlagenen Vorschriften werden Treibhausgasemissionen der Kategorien Scope 1 und Scope 2\u2026<\/p>","protected":false},"author":2,"featured_media":6493,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[48,40],"tags":[29,39,35,33,31,32,36,30],"class_list":{"0":"post-6489","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-investments-finance","8":"category-regulatory","9":"tag-big-data","10":"tag-blockchain","11":"tag-carbon","12":"tag-esg","13":"tag-finance","14":"tag-ghg","15":"tag-hydrogen","16":"tag-sustainable-investing"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Reasonable Assurance and SEC GHG Disclosure Requirements - Floodlight<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/floodlightglobal.com\/de\/reasonable-assurance-and-sec-ghg-disclosure-requirements\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reasonable Assurance and SEC GHG Disclosure Requirements - Floodlight\" \/>\n<meta property=\"og:description\" content=\"The Securities and Exchange Commission (SEC) has proposed new GHG disclosure requirements that will have significant implications for public companies. 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