Calendrier pour les sociétés déclarantes (basé sur une approche progressive) :
Cette décision historique fournit une base de référence pour les entreprises américaines pour les rapports climatiques et fournit une structure qui est globalement alignée sur :
- Cadres de déclaration volontaire
- Directives de l’Union européenne sur la divulgation climatique
- Les exigences en matière de rapports au niveau de l’État, telles que les exigences de la Californie
Vous ne savez pas ce que tout cela signifie ? TRC dispose d’une équipe chevronnée d’experts de l’industrie et peut offrir des conseils stratégiques et de l’aide à votre organisation pour naviguer dans la préparation à la conformité liée au climat. Nous fournissons une approche pratique et exploitable pour les rapports requis et des solutions pour atténuer les risques climatiques.
| Type d’entreprise | Divulgation (états financiers et vérification)
Début de l’exercice financier |
Émissions de GES/assurance
(Mise en œuvre progressive de la portée 1,2 – Assurance limitée à assurance raisonnable) |
Marquage électronique des états financiers |
| Grands déclarants accélérés | 2025 | 2026 – 2029 – 2033 | 2026 |
| Déclarants accélérés (à l’exception des petites sociétés déclarantes (SRC) et des sociétés émergentes en croissance (EE) | 2026 | 2028 – 2029 – 2033 | 2026 |
| Petites sociétés déclarantes (SRC), sociétés émergentes en croissance (BGE) et déclarants non accélérés (NAFs) | 2027 | S.O. | 2027 |
À propos de nos auteurs
Megahan Peterson est directeur associé au sein du groupe des services-conseils ESG de TRC qui fournit des services aux entreprises et aux clients des services financiers. Elle a de l’expérience dans l’intégration d’options pour les gestionnaires d’entreprise et financiers pour les portefeuilles d’investissement et les stratégies d’exploitation.
Hillary Rupert, directrice principale, est une professionnelle de la durabilité stratégique qui développe et dirige des programmes essentiels à la mission, ajoutant une valeur significative en tant que leader d’opinion dans les systèmes durables depuis plus d’une décennie. Elle favorise des partenariats précieux pour faire progresser les objectifs organisationnels liés aux initiatives environnementales et sociales.
Si vous souhaitez en savoir plus sur les services de TRC pertinents pour la règle de divulgation de la SEC, veuillez contacter Megahan à mepeterson@trccompanies.com ou Hillary à hrupert@trccompanies.com.
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Nos praticiens partagent leurs idées et leurs points de vue sur les tendances et les défis qui façonnent le marché.
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