I en ny artikel skriver Thomson Reuters, at selvom indsatsen for globale bæredygtighedsstandarder for virksomhedsrapportering fortsat er stærk, risikerer europæiske og globale bæredygtighedsstandarder at blive vanskelige at sammenligne.
Udviklingen af globale bæredygtighedstandarder har været bemærkelsesværdigt hurtig de seneste to år. Dog er der fortsat væsentlige forskelle mellem europæiske standarder og ISSB standarder på trods af, at begge parter efterspørger ensartede standarder. Det skyldes blandt andet, at der er betydningsfulde forskelle i rapporteringens kerneformål og målgrupper. Hvor ISSB udelukkende henvender sig til investorer, henvender europæiske standarder sig til en bredere vifte af interessenter.
Thomson Reuters opstiller tre modeller, der har til hensigt at tilskynde konsistens og samarbejde mellem den europæiske og de globale rapporteringsinitiativer fremover. Thomson Reuters skriver:
- Cooperation model — Reasonable options to encourage cooperation between the ISSB and EU under a cooperation model include: common intellectual property; joint consultations to coordinate both the timing and some of the content of their respective consultations; or the negotiation of a high-level agreement to commit to collaboration, in order to clarify and agree to their respective roles.
- Governance model — At the same time, the two bodies could take action to move to a governance model. This would involve developing respective conceptual frameworks for both initiatives in close collaboration, creating a joint technical coordination mechanism, or establishing an independent mechanism for assessing equivalence between the different sets of standards. This should also include the ability to resolve disputes between them.
- Path to convergence model — The ISSB and EU could also put forward a path to convergence, and there are multiple ways to do so. First, both could agree to an explicit commitment to convergence. Another option is around the concept of interoperability, which simply means that standard-setters work for the two sets of standards to be as complementary as possible. Finally, they could commit to a principle of reciprocity, which would focus on mutual respect, the desire for complementarity at all levels, and a commitment to mutually self-supporting actions.
Læs mere her: https://www.thomsonreuters.com/en-us/posts/investigation-fraud-and-risk/global-sustainability-standards/
