{"id":5116,"date":"2021-09-08T13:34:59","date_gmt":"2021-09-08T11:34:59","guid":{"rendered":"https:\/\/ceccarcluj.ro\/ro\/?p=5116"},"modified":"2021-09-08T13:34:59","modified_gmt":"2021-09-08T11:34:59","slug":"declaratie-de-pozitie-a-ifac-referitoare-la-raportarea-corporativa-informatii-privind-schimbarile-climatice-si-ciclul-de-raportare-2021","status":"publish","type":"post","link":"https:\/\/ceccarcluj.ro\/ro\/declaratie-de-pozitie-a-ifac-referitoare-la-raportarea-corporativa-informatii-privind-schimbarile-climatice-si-ciclul-de-raportare-2021\/","title":{"rendered":"Declara\u021bie de pozi\u021bie a IFAC referitoare la raportarea corporativ\u0103: informa\u021bii privind schimb\u0103rile climatice \u0219i ciclul de raportare 2021"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69d7c98b58209\" class=\"fw-col-sm-8 tf-sh-b3f54df0054a7b2deceb252e1ace9e6e\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-088e8bd8df95eaa07f74870b3ba5573c \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"ugb-highlight\">Ca r\u0103spuns la cererea tot mai mare din partea investitorilor \u0219i la aten\u021bia crescut\u0103 din punctul de vedere al reglement\u0103rii \u00een ceea ce prive\u0219te raportarea legat\u0103 de clim\u0103, IFAC lanseaz\u0103 un apel la ac\u021biune c\u0103tre profesioni\u0219tii contabili de a-\u0219i asuma un rol activ \u00een stabilirea modului \u00een care sunt raportate informa\u021biile privind schimb\u0103rile climatice \u00een ciclul de raportare 2021 \u0219i dincolo de acesta. De\u0219i standardele de raportare financiar\u0103 nu s-au schimbat, investitorii \u0219i alte p\u0103r\u021bi interesate sunt de p\u0103rere c\u0103 schimb\u0103rile climatice reprezint\u0103 o chestiune semnificativ\u0103 care poate s\u0103 implice consecin\u021be financiare pentru majoritatea companiilor.<\/span><\/p>\n<p><span class=\"ugb-highlight\">\u00cen aceast\u0103 declara\u021bie de pozi\u021bie, IFAC furnizeaz\u0103 un rezumat al preocup\u0103rilor exprimate de investitori, organisme de reglementare \u0219i factori de decizie cu privire la informa\u021biile referitoare la impactul asupra mediului, realizeaz\u0103 o trecere \u00een revist\u0103 a r\u0103spunsurilor organismelor normalizatoare de standarde \u0219i ofer\u0103 recomand\u0103ri cu privire la modul \u0219i m\u0103sura \u00een care profesioni\u0219tii contabili \u0219i companiile pot trata aceste preocup\u0103ri \u00een ciclul de raportare 2021.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Rolul profesioni\u0219tilor contabili \u00een a satisface cererile investitorilor se manifest\u0103 prin:<\/span><\/p>\n<ul>\n<li><span class=\"ugb-highlight\">Alinierea \u0219i integrarea informa\u021biilor \u0219i a prezent\u0103rilor legate de clim\u0103 cu angajamentele, obiectivele \u0219i deciziile strategice stabilite de companie \u00een leg\u0103tur\u0103 cu aspectele climatice;<\/span><\/li>\n<li><span class=\"ugb-highlight\">Cuantificarea, ori de c\u00e2te ori se consider\u0103 adecvat, a efectelor financiare generate de aspectele climatice;<\/span><\/li>\n<li><span class=\"ugb-highlight\">Asigurarea conformit\u0103\u021bii raport\u0103rii legate de clim\u0103 cu dispozi\u021biile de raportare \u0219i lipsa unor omisiuni sau denatur\u0103ri semnificative, baz\u00e2ndu-se pe procesul de stabilire a pragului de semnifica\u021bie specific companiei;<\/span><\/li>\n<li><span class=\"ugb-highlight\">Sprijinirea ini\u021biativelor globale de \u00eembun\u0103t\u0103\u021bire a raport\u0103rii privind clima \u0219i sustenabilitatea prin intermediul standardelor stabilite de un nou Consiliu pentru Standarde Interna\u021bionale de Sustenabilitate (ISSB) care va trata efectele semnificative asupra valorii unei companii.<\/span><\/li>\n<\/ul>\n<p><span class=\"ugb-highlight\">Aceast\u0103 declara\u021bie vine \u00een completarea<\/span>\u00a0<a href=\"https:\/\/www.ifac.org\/what-we-do\/speak-out-global-voice\/points-view\/climate-action?utm_source=Main+List+New&amp;utm_campaign=3a5f270c43-KD-Letter-Sustainability-Building-Blocks_COPY_01&amp;utm_medium=email&amp;utm_term=0_c325307f2b-3a5f270c43-80685620\" target=\"_blank\" rel=\"noreferrer noopener\">Punctului de vedere al IFAC referitor la ac\u021biunile climatice<\/a>\u00a0e<span class=\"ugb-highlight\">mis \u00een decembrie 2019, care subliniaz\u0103 caracterul urgent al schimb\u0103rilor climatice \u0219i responsabilitatea pe care cele 180 de organiza\u021bii membre IFAC \u0219i cei 3,5 milioane de profesioni\u0219ti contabili membri ai acestora o de\u021bin \u00een leg\u0103tur\u0103 cu demersurile de atenuare a schimb\u0103rilor climatice, precum \u0219i legat de raportarea cu privire la acestea.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Textul integral al declara\u021biei poate fi consultat pe<\/span>\u00a0<a href=\"https:\/\/www.ifac.org\/knowledge-gateway\/contributing-global-economy\/discussion\/corporate-reporting-climate-change-information-and-2021-reporting-cycle?utm_source=Main+List+New&amp;utm_campaign=3a5f270c43-KD-Letter-Sustainability-Building-Blocks_COPY_01&amp;utm_medium=email&amp;utm_term=0_c325307f2b-3a5f270c43-80685620\" target=\"_blank\" rel=\"noreferrer noopener\">site-ul IFAC<\/a><span class=\"ugb-highlight\">, fiind disponibil at\u00e2t \u00een limba englez\u0103, c\u00e2t \u0219i \u00een limba rom\u00e2n\u0103 cu ajutorul integr\u0103rii instrumentului Google Translate de c\u0103tre IFAC. Varianta \u00een limba rom\u00e2n\u0103 poate fi accesat\u0103 din bara de sus a site-ului, de la butonul dedicat.<\/span><\/p>\n<p><em><span class=\"ugb-highlight\">V\u0103 rug\u0103m s\u0103 ave\u021bi \u00een vedere c\u0103 informa\u021biile de pe site-ul IFAC sunt traduse automat prin intermediul Google Translate. CECCAR nu \u00ee\u0219i asum\u0103 responsabilitatea pentru acurate\u021bea traducerii informa\u021biilor de pe site-ul IFAC, neav\u00e2nd nicio contribu\u021bie \u00een acest sens. Textul original este cel disponibil \u00een limba englez\u0103.<\/span><\/em><\/p>\n<p><em><span class=\"ugb-highlight\">(Copyright foto:<\/span>\u00a0<a href=\"https:\/\/www.123rf.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">123RF Stock Photo<\/a><span class=\"ugb-highlight\">)<\/span><\/em><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69d7c98b586d1\" class=\"fw-col-sm-4 tf-sh-28f15c95f74ab897cc0fb732e1644537\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-noratio fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarcluj.ro\/ro\/wp-content\/uploads\/2021\/09\/climate-change-1024x547.jpg\"  alt=\"Businessman working on laptop with CLIMATE CHANGE inscription, cyber technology concept\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcluj.ro\/ro\/wp-content\/uploads\/2021\/09\/climate-change-1024x547.jpg\"><meta itemprop=\"width\" content=\"1024\"><meta itemprop=\"height\" content=\"547\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcluj.ro\/ro\/wp-content\/uploads\/2021\/09\/climate-change-1024x547.jpg\"   alt=\"Businessman working on laptop with CLIMATE CHANGE inscription, cyber technology concept\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><span class=\"fw-after-no-ratio\" style=\"padding-bottom: 53.41796875%\"><\/span>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Ca r\u0103spuns la cererea tot mai mare din partea investitorilor \u0219i la aten\u021bia crescut\u0103 din punctul de vedere al reglement\u0103rii \u00een ceea ce prive\u0219te raportarea legat\u0103 de clim\u0103, IFAC lanseaz\u0103 un apel la ac\u021biune c\u0103tre [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5116","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/posts\/5116","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/comments?post=5116"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/posts\/5116\/revisions"}],"predecessor-version":[{"id":5119,"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/posts\/5116\/revisions\/5119"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/media\/5117"}],"wp:attachment":[{"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/media?parent=5116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/categories?post=5116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcluj.ro\/ro\/wp-json\/wp\/v2\/tags?post=5116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}