Vaqt va amalga oshirish

5. SEC tomonidan taklif qilingan amalga oshirish muddati juda tajovuzkor va AHLA a'zolariga Qoidalarni oshkor qilish talablariga etarli darajada rioya qilish uchun etarli vaqt bermaydi. Qoidani amalga oshirish ikki yilga kechiktirilishi kerak.

O'z muhokamasida SEC 2022 yil dekabrda kuchga kirishini nazarda tutuvchi namunaviy muvofiqlik jadvalini o'z ichiga oladi.

Ushbu vaqt jadvaliga ko'ra, 1-moliyaviy yil uchun 2-yildan boshlab barcha iqlim bilan bog'liq xavf-xatarlar va 2024 va 2023-sonli emissiyalar to'g'risida hisobot berishadi.

Bu roʻyxatdan oʻtkazuvchilardan moliyaviy yil qachon boshlanishiga qarab, 2023-yilning yanvar oyidayoq maʼlumotlarni toʻplash va tahlil qilishni boshlashlarini talab qiladi, bu esa roʻyxatga oluvchilardan yakuniy qoida eʼlon qilinishidan oldin hoziroq tayyorgarlik koʻrishni talab qiladi.

Ro'yxatga oluvchilar moliyaviy hisobotning izohli izohlarini ochish uchun 2023 yildan ham oldinroq yillar davomida ma'lumot to'plashlari kerak.

Ushbu amalga oshirish muddati juda tajovuzkor va bu majburiyatning ko'lamini etarli darajada hisobga olmaydi.

Vaqt jadvali ro'yxatga oluvchilarga Qoidani etarlicha tahlil qilish va to'liq va aniq hisobot berish uchun zarur bo'lgan yig'ish va tekshirish jarayonlarini amalga oshirish imkoniyatini bermaydi.

Barcha oshkor qilish talablarini qondirish uchun aʼzolarimiz Qoidani toʻliq oʻzlashtirishlari va ularga rioya qilish uchun zarur boʻlgan ichki siyosat va jarayonlarni oʻrnatishlari uchun koʻproq vaqt kerak boʻladi.

Ushbu qadamlarning ba'zilari ma'lumotlar yig'ish dasturlarini boshqarish uchun ichki guruhlarni yig'ish va zarur xodimlarni o'qitish, emissiyalarni hisoblash va tegishli xavf va imkoniyatlarni baholash uchun platformalar va metodologiyalarni ishlab chiqish, muvofiqlikni qo'llab-quvvatlash uchun tashqi maslahat va auditorlik kompaniyalarini jalb qilish, uchinchi tomon egalari va tashkilotlari bilan muvofiqlashtirishni o'z ichiga oladi. ma'lumotlarni nazorat qiluvchi, lekin SECning oshkor qilish talablariga boshqacha tarzda bo'ysunmaydigan operatorlar.

Ko'pgina a'zolarimiz iqlim bo'yicha ixtiyoriy hisobot berishning bir qismi sifatida ushbu jarayonlarning ba'zilarini allaqachon amalga oshirgan bo'lsa-da, SEC arizasiga qo'shiladigan qo'shimcha javobgarlik darajasi qoniqarli muvofiqlikni ta'minlash uchun ichki nazorat va jarayonlarni qo'shimcha takomillashtirish va yanada rivojlantirishni talab qiladi.

Ko'pgina a'zolarimiz o'zlarining kengroq iqlim strategiyasini ishlab chiqishning dastlabki bosqichida va yozma ravishda Qoidaga rioya qilish uchun ko'plab zarur tartib-qoidalarni o'rnatmagan. Bundan tashqari, ko'pchilik a'zolarimiz SECning dastlabki muvofiqlik smetalari ushbu bosqichlarni va muvofiqlik jarayonida muqarrar ravishda yuzaga keladigan qo'shimcha xarajatlarni etarli darajada aks ettirmaydi, deb hisoblashadi.

2022 yil kalendar yili uchun moliyaviy byudjetlar allaqachon ishlab chiqilgan bo'lib, u 2022 yilda protseduralarni amalga oshirish va xodimlarni hisobot berish muddatigacha ma'lumotlarni to'plashni boshlash uchun 2023 yil boshida joylashtirish uchun zarur bo'lgan katta xarajatlarni o'zlashtirishda qiyinchiliklar tug'diradi.

Shuning uchun biz SECni amalga oshirishni kamida ikki yilga kechiktirishni va 2022 yil dekabrda kuchga kirgan sanani nazarda tutgan holda, birinchi hisobotni 2026 yildan oldinroq bo'lmasligini talab qilamiz.

6. Ro'yxatdan o'tuvchining 10-K shakliga ma'lumotlarning kiritilishini talab qilish ro'yxatdan o'tkazuvchilarga o'zlarining IG emissiyalarini SECga topshirish uchun etarli bo'lgan tarzda to'plash va tekshirishga imkon bermaydi va mavjud iqlim hisoboti muddatlariga mos kelmaydi. Iqlim haqidagi barcha ma'lumotlar alohida hisobotda bo'lishi kerak.

Qoidaning o'zi uchun tajovuzkor amalga oshirish muddatiga qo'shimcha ravishda, ro'yxatdan o'tkazuvchilar har yili o'zlarining 10-K shakli yoki ro'yxatga olish bayonotining bir qismi sifatida ushbu ma'lumotlar haqida xabar berishlari kerak.

Shunday qilib, AHLA jamoat a'zolarining aksariyati o'zlarining oldingi moliyaviy yilidagi zarur iqlim xavfi va emissiya ma'lumotlarini to'plash, tasdiqlash va zarur kafolatlarni olish uchun atigi 60 kunga ega bo'ladi.

Bu vaqt jadvali kompaniyalarni qondirishi mumkin bo'lmasa-da, juda og'ir.

Qoidalar ushbu muammoni roʻyxatdan oʻtkazuvchilarga toʻrtinchi chorakdagi har qanday maʼlumotni, agar mavjud boʻlmasa, baholashga imkon berish orqali hal qilishga harakat qilsa-da, bu yondashuv ularning franchayzilari va uchinchi tomon boshqaruv kompaniyalaridan maʼlumotlarni, xususan, GH emissiyasini olishda sezilarli kechikishlarni hisobga olmaydi. , kim dastlab uni kommunal kompaniyalardan va boshqa uchinchi tomon sotuvchilardan to'plashi kerak.

Bu kechikish ayniqsa mehmonxona sanoatida keskindir, chunki uchinchi tomonlarning roli SECga topshirish uchun etarli bo'lgan emissiya ko'rsatkichlarini ko'rib chiqish va tekshirishning allaqachon keng ko'lamli jarayoniga qo'shimcha qatlam qo'shadi.

Joriy moliyaviy ma'lumotlarni oshkor qilish talablariga muvofiq yillik hisobotning ko'lami va ko'lami allaqachon qiyin va moliyaviy ma'lumotlarni tayyorlash va taqdim etishda uchinchi tomonlarga ishonadigan ko'plab a'zolarimiz o'z shakllarini tayyorlash uchun 60 kunlik vaqt ichida mavjud vaqtning ko'p qismini ishlatishadi. 10-K. SECning o'z hisob-kitoblariga ko'ra, Qoida allaqachon qizg'in jadvalga 3,000 soatdan ortiq qo'shimcha hisobot yukini qo'shishi mumkin.

Jarayon ko'p vaqt talab qiladi, chunki u hozirda mavjud bo'lib, Qoida 10-K shakli bo'yicha ommaviy hisobotlarni taqdim etish uchun vaqt talablari va xarajatlariga keraksiz ravishda qo'shib qo'yadi, agar keyingi hujjatlarda bir xil ma'lumotlarni yig'ish maqsadlariga erishish mumkin bo'lsa.

Further, our members who are currently producing ESG and other climate-related reports generally rely on a mid-year timeframe for producing this data.

The SEC’s reporting schedule would upend this process entirely. Leading global reporting frameworks, such as the CDP relied on by many of our members for their voluntary climate disclosures, generally require reports to be submitted mid-year to provide adequate time for collection and vetting of prior year data.

It has therefore become an industry practice for companies to submit these disclosures and publish their organizations’ sustainability reports in late Q2 or early Q3 for data collected for the company’s previous fiscal year.

This affords companies adequate time to coordinate with third-party contractors and vendors, collect the relevant GHG emissions data and verify the figures to a level they are comfortable publishing in their annual sustainability reports.

By requiring these climate disclosures to be included in the Form 10-K and imposing onerous attestation thresholds, the Rule establishes a compressed reporting timeline that offers registrants no flexibility to file their SEC disclosures in a sufficiently detailed and precise manner that aligns with the climate disclosure processes they have already instituted.

Providing companies with the time required to produce reliable data is the best way to fulfill the Rule’s intent of collecting reliable, consistent, and comparable data for investors.

We, therefore, suggest that the SEC separate these new disclosures from the Form 10-K entirely and instead allow registrants to file a separate climate-specific report 180 days after fiscal year-end. Lastly, whatever disclosures are required should be prospective only, with historic data only being provided based on the first year when reporting under the rule is required.

7. Roʻyxatdan oʻtgan shaxsning xatti-harakatlari natijasida yuzaga kelgan oshkor qilish boʻyicha qoʻshimcha talablarni qoʻyish kompaniyalarni iqlim boʻyicha tajovuzkor maqsadlarga erishishdan, ayniqsa, 3-koʻlamli emissiyalar boʻyicha harakat qilishdan qaytaradi.

Many of the Rule’s disclosure requirements are triggered by a company’s actions. For example, a registrant that has adopted a climate transition plan must disclose a detailed description of that plan as part of its SEC filing.

Similarly, to the extent a company uses scenario analysis to assess the resilience of its business strategy, those analytical tools must be disclosed even though the Rule does not impose any obligation on registrants to conduct such an analysis. In fact, merely setting a climate-related target or goal internally could trigger the need for a company to provide detailed disclosures, which may include confidential business information.

Of most concern, a registrant whose climate-related targets include a Scope 3 component would then be required to report those emissions.

The SEC has acknowledged that companies may set longer-term goals without full knowledge of the path they will take to achieve their target. It is therefore imperative that such goals not be construed as promises or guarantees, nor should they bind companies to additional reporting requirements under the Rule.

Establishing higher reporting thresholds for registrants who have embraced effective new tools and set more aggressive emissions targets likely will discourage those companies from continuing to be forward-leaning on climate issues, particularly in regard to Scope 3 emissions commitments.

Many of our members who have made or are considering making bold climate commitments, such as achieving net-zero emissions, will likely reconsider whether those goals are ultimately in their companies’ best interest given the added burdens of disclosing these activities as part of their official SEC filings.

The SEC has provided reasoning for why these particular disclosures are not required as of right, including the complexity of the information and the “undue burden” such requirements would impose on certain registrants.

We appreciate that the SEC has considered the challenges that many of these requirements present. We do not believe, however, that treating certain companies differently and, in effect, penalizing them for overcoming these challenges and taking voluntary action serves the broader goal of increased transparency and better data for investors.

Nor does this approach serve the ultimate goal of reducing the emissions and overall environmental impact of public companies. We, therefore, urge the SEC to remove disclosure requirements that are specifically tied to a company’s former or current actions and instead allow registrants to furnish this information on a voluntary basis, as a growing number of our members are currently doing.

Rather than incentivizing companies to limit their climate-related commitments, we believe this approach will provide registrants with the security and predictability they need to continue setting ambitious climate goals and refining best practices for assessing and mitigating climate-related risks and opportunities.

Xulosa

As noted above, AHLA is committed to collaborating with the SEC to produce a climate disclosure framework that serves investor interests by producing consistent, comparable, and reliable data. In order to achieve the SEC’s goal, the Rule must include practical requirements that are predictable and viable for AHLA members and the broader hospitality industry.

We encourage the SEC to consider the concerns and suggestions we have raised and we look forward to further discussing the Rule.

Hurmat bilan,

Chip Rogers President and CEO

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