Taron Yanayi

Hukumar Ka'idodin Bayyana Yanayi (CDSB) ƙungiya ce mai zaman kanta da ke aiki don samar da bayanan kayan aiki ga masu zuba jari da kasuwannin kuɗi ta hanyar haɗa bayanan da ke da alaƙa da canjin yanayi cikin rahoton kuɗi na yau da kullun. CDSB tana aiki ne a kan cewa masu zuba jari da cibiyoyin kuɗi za su iya yanke shawara mafi kyau da kuma sanar da su idan kamfanoni suna buɗewa, bayyanannu da kuma nazarin haɗari da damar da ke tattare da bayanan da suka shafi canjin yanayi. Don wannan karshen, CDSB yana aiki a matsayin dandalin haɗin gwiwa kan yadda za a iya amfani da ka'idoji da ayyuka da ake da su don haɗa bayanan kuɗi da canjin yanayi ta amfani da Tsarinsa don ba da rahoton bayanan muhalli, babban birnin halitta da tasirin kasuwanci mai alaƙa.CDSB Framework". cdsb.net. 2018-06-20. Retrieved 2018-06-20.

Tsarin shine kayan aiki na shirye-shiryen ma'auni don kamfanoni don bayyana bayanan da suka danganci canjin yanayi a cikin rahotannin kuɗi na yau da kullun. An sabunta shi a cikin Afrilu 2018, Tsarin ba da rahoton bayanan muhalli, babban birnin halitta da tasirin kasuwancin da ke da alaƙa yana ɗauka kuma ya dogara da abubuwan da suka dace na ƙa'idodi da ayyuka da ake da su, gami da shawarwarin TCFDAbout the IFRS Foundation and the IASB". Ifrs.org. 2010-10-07. Archived from the original on 2012-11-03. Retrieved 2012-11-05 da Ka'idodin Rahoton Kuɗi na DuniyaTask Force on Climate-related Financial Disclosures da kuma nuna ka'idoji da rahotanni na son rai da ka'idojin ciniki na carbon. Bambance-bambancen Tsarin shine yana yin nunin ma'auni maimakon ƙirƙirar sabo. Tsarin kuma yana ɗaukar ƙa'idodi masu dacewa da manufofin rahoton kuɗi don dacewa da samfuran rahoton kuɗi na yau da kullun.

A cikin Nuwamba 2021, Gidauniyar IFRS ta ba da sanarwar cewa za ta haɓaka CDSB tare da sabuwar kafa Hukumar Ka'idodin Dorewa ta Duniya nan da Yuni 2022, tare da Gidauniyar Bayar da Rahoto ta London.

 Fage 
An ƙirƙira wasu tsare-tsare don yin lissafi da bayar da rahoto game da fitar da iskar gas da babban jari.Guidelines for Multinational Enterprises" (PDF). OECD. Retrieved 2012-11-05. Duk da haka, rashin daidaituwa ya haifar da bayanan da ba daidai ba da kuma ƙarin nauyin rahoto akan kamfanoni. Ana ba da bayanan da aka samo a cikin nau'i mai yawa; yin nazari da kwatanta wuya ga masu zuba jari da sauran masu ruwa da tsaki. Binciken CDSB ya tabbatar da haka wanda aka ba da izini don shirya don Ma'aikatar Muhalli da Karkara ta Gwamnatin Burtaniya (DEFRA).Financial institutions - taking greenhouse gas emissions into account cdsb 2011" (PDF). cdsb.net. Retrieved 2012-11-05. A yayin taron tattalin arzikin duniya na 2007 a Davos, an kafa CDSB don cike gibin da ke tsakanin hanyoyin bayar da rahoto marasa daidaituwa a halin yanzu ta hanyar haɓakawa da haɓaka Tsarin ba da rahoton bayanan muhalli, babban birnin halitta da tasirin kasuwanci mai alaƙa. CDP tana aiki a matsayin sakatariya zuwa CDSB.

 Mulki 
Yayin da CDP ke aiki a matsayin sakatariya ga CDSB, membobin hukumar suna ba da jagora mai mahimmanci. CDSB kuma tana samun goyan bayan Ƙungiyar Ƙwararrun Ƙwararrun Ƙwararru (TWG), ƙungiyar manyan kamfanonin lissafin duniya da masu ba da shawara masu sana'a, da malaman kimiyya waɗanda ke ba da shawarwari da kuma jagorantar aikin a kan ci gaba da kuma ɗauka na Tsarin don bayar da rahoton bayanan muhalli, babban birnin halitta da kuma tasirin kasuwanci.

Manufofin haɓaka Tsarin Duniya sune:

Haɓaka bayanai masu fa'ida ga ƙungiyoyi masu ba da rahoto don ƙirƙira da aiwatar da dabarun kasuwancin su da kuma masu amfani da bayanan da suka danganci canjin yanayi da aka yi a cikin manyan rahotanni.

Haɓaka ingantaccen rabon babban jari ta masu zuba jari, ba su damar haɗa farashin da suka shafi canjin yanayi, haɗari da dama cikin nazarinsu.

Bayar da kamfanoni da ƙarin tabbaci kan buƙatun bayyanawa da ƙarfafa daidaiton tsarin da ya wajaba don ƙima mai inganci.

Bayar da labari mai ma'ana da aiki a cikin shawarwari ta hukumomin da ke kula da yin la'akari da gabatarwa ko haɓaka buƙatu kan bayanan da suka shafi canjin yanayi na kamfanoni.

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