可持续性报告指南

August 2024 About theSustainabilityreporting guide PwC is pleased to present the inaugural edition of ourSustainability reportingguide(SRG). This guide serves as a compendium of the reporting requirements under thesustainability frameworks expected to have the broadest impact globally, including: □European Sustainability Reporting Standards (ESRS) adopted by the EuropeanCommission (EC) for purposes of compliance with the Corporate SustainabilityReporting Directive (CSRD) in the European Union (EU) □IFRS®Sustainability Disclosure Standards issued by the InternationalSustainability Standards Board (ISSB)□Climate disclosure rules issued by the United States (US) Securities andExchange Commission (SEC) California has also issued several laws that will require sustainability disclosures froma broad range of public and private companies, including US subsidiaries of non-USentities. In addition, this guide has chapters dedicated to greenhouse gas emissionsreporting as well as an introduction to the EU Taxonomy Regulation. The guide provides our insights and perspectives, interpretive and applicationguidance, illustrative examples, and discussion on emerging practices. It should beused in combination with a thorough analysis of the relevant facts and circumstances,review of the authoritative sustainability guidance, and appropriate professional andtechnical advice. Content Chapters in the guide will be released in phases. The following chapters are availablenow: SRG 1: Introduction to sustainability reportingSRG 2: Applicability of sustainability reportingSRG 3: Boundaries of sustainability reportingSRG 4: Materiality for sustainability reportingSRG 5: Foundations of sustainability reportingSRG 6: Pillars of sustainability reportingSRG 7: Greenhouse gas emissions reportingSRG 19: Introduction to EU Taxonomy reporting Additional chapters will be issued addressing environmental, social, and governancetopics and jurisdictional sustainability reporting regimes, as well as additional contentrelated to the application of the EU Taxonomy Regulation. Copyrights This guide has been prepared for general guidance on matters of interest only anddoes not constitute professional advice. You should not act upon the informationcontained in this guide without obtaining specific professional advice. Accordingly, tothe extent permitted by law, PricewaterhouseCoopers LLP (and its members,employees, and agents) and publisher accept no liability, and disclaim allresponsibility, for the consequences of you or anyone else acting, or refraining fromacting, in reliance on the information contained in this document or for any decisionbased on it, or for any consequential, special, or similar damages even if advised ofthe possibility of such damages. All references to companies or entities in the examples are fictional. All of the names,businesses, places, events, and incidents described in the text or examples areeither the product of our imagination or used in a fictitious manner. Any resemblanceto actual companies or businesses, or actual events, is purely coincidental. This publication contains copyright material of the IFRS® Foundation in respect ofwhich all rights are reserved. Reproduced by PwC with the permission of the IFRSFoundation. No permission granted to third parties to reproduce or distribute. For fullaccess to IFRS Standards and the work of the IFRS Foundation please visithttp://eifrs.ifrs.org Tableof contents Chapter 1: Introduction to sustainability reporting 1.1Introductiontosustainabilityreporting—chapteroverview 1-1 1.1.1Navigating the Sustainability reporting guide.......................................................1-11.1.2About this chapter...............................................................................................1-21.1.3Exclusions from this chapter................................................................................1-4 1.2Backgroundofthesustainabilityreportingframeworks___1-4 1.2.1Corporate Sustainability Reporting Directive......................................................1-61.2.2IFRS Sustainability Disclosure Standards...........................................................1-81.2.3US Securities and Exchange Commission..........................................................1-9 1.3Overviewofthesustainabilityreportingapproach______1-101.3.1Four-step sustainability reporting approach.......................................................1-10 Chapter2:Applicability of sustainability reporting 2.1Applicabilityof sustainabilityreporting—chapter overview2-1 2.2EU Corporate SustainabilityReporting Directive________2-1 2.2.1Entities subject to ESRS.....................................................................................2-42.2.2Listed small and medium-sized undertakings......................................................2-92.2.3Non-EU entities with significant activities in the EU...........................................2-102.2.4Location of dis