#2577518
Moltaí ón Tascfhórsa um Nochtaí Airgeadais a bhaineann leis an Aeráid, https://www.fsb-tcfd.org/recommendations.
Recommendations of the Task Force on Climate-related Financial Disclosures, https://www.fsb-tcfd.org/recommendations.
Scag na torthaí
Bailiúcháin
5 thoradh i ndoiciméad amháin
#2577089
I gcomhréir le treoir TCFD maidir le méadrachtaí agus spriocanna, beidh institiúidí trédhearcach faoi na dúshláin a bhaineann leis an gcineál sin faisnéise a bhailiú agus comhaireamh dúbailte a sheachaint a mhéid is féidir.
In line with the TCFD guidance on metrics and targets, institutions shall be transparent about the challenges to collect that type of information and avoid double counting to the extent possible.
#2577482
i gcás ina bhfuil siad ar fáil, nochtaí poiblí contrapháirtithe bunaithe ar chaighdeáin idirnáisiúnta (lena n-áirítear TCFD); sa chás sin, míneoidh na hinstitiúidí an cineál faisnéise atá ar fáil agus na caighdeáin atá curtha i bhfeidhm;
where available, counterparties’ public disclosures based on international standards (including TCFD); institutions shall in that case explain the type of information available and the standards applied;
#2576938
Áirítear iad seo a leanas leis na tagairtí do chreataí beartais agus do thagarmharcanna idirnáisiúnta agus do chreataí beartais an Aontais atá ar fáil sna treoracha sin: comhaontú Pháras arna ghlacadh faoi Chreat-Choinbhinsiún na Náisiún Aontaithe ar an Athrú Aeráide (‘Comhaontú Pháras’), an Teachtaireacht ón gCoimisiún maidir leis an gComhaontú Glas don Eoraip, Treoir 2013/34/AE ó Pharlaimint na hEorpa agus ón gComhairle Treoir 2014/95/AE ó Pharlaimint na hEorpa agus ón gComhairle, an Teachtaireacht ón gCoimisiún - Treoirlínte maidir le tuairisciú neamhairgeadais: Forlíonadh ar fhaisnéis a bhaineann leis an aeráid a thuairisciú, an treoir arna chur ar fáil leis na moltaí um Thascfhórsa FSB um Nochtaí Airgeadais a bhaineann leis an Aeráid, Tionscnamh Airgeadais um Chlár Comhshaoil na Náisiún Aontaithe (UNEP FI), Caighdeáin Tuairiscithe Inbhuanaitheachta an Tionscnaimh Dhomhanda um Thuairisciú, agus Prionsabail na Náisiún Aontaithe um Infheistíocht Fhreagrach (UNPRI).
References to the international and Union policy frameworks and available benchmarks throughout these instructions include: the Paris Agreement adopted under the United Nations Framework Convention on Climate Change (the ‘Paris Agreement’), the Communication from the Commission on the European Green Deal, Directive 2013/34/EU of the European Parliament and of the Council, Directive 2014/95/EU of the European Parliament and of the Council, the Communication from the Commission – Guidelines on non-financial reporting: Supplement on reporting climate-related information, the guidance made available by the Task Force on Climate-related Financial Disclosures (TCFD) Recommendations, the United Nations Environment Programme Finance Initiative (UNEP FI), the Global Reporting Initiative Sustainability Reporting Standards, and the United Nations’ Principles for Responsible Investment (UNPRI).
#2577073
I measc na modhanna chun astaíocht charbóin cuideachtaí a ríomh tá Caighdeán Cuntasaíochta agus Tuairiscithe GHG Domhanda don Tionscal Airgeadais, arna fhorbairt ag an gComhpháirtíocht um Airgeadas Cuntasaíochta Carbóin (PCAF, a bhfuil baint ar leith aige leis an TCFD), nó an Tionscadal Nochta Carbóin.
The methods to compute the carbon emission of companies include the Global GHG Accounting and Reporting Standard for the Financial Industry, developed by the Partnership for Carbon Accounting Financials (PCAF, of particular relevance for the TCFD), or the Carbon Disclosure Project.