AHLA pengin Legislasi Perubahan Iklim kanggo nglindhungi Investor Hotel AS

Wektu lan Implementasine

5. Garis wektu implementasine sing diusulake SEC banget agresif lan ora menehi wektu cukup kanggo anggota AHLA kanggo tundhuk karo syarat pambocoran Aturan. Implementasine Aturan kudu ditundha rong taun.

Ing diskusi kasebut, SEC kalebu jadwal kepatuhan conto sing nganggep tanggal efektif Desember 2022.

Miturut garis wektu iki, filer sing cepet banget bakal nglaporake kabeh risiko sing ana gandhengane karo iklim lan emisi Cakupan 1 lan 2 wiwit 2024 kanggo taun fiskal 2023.

Iki mbutuhake para pendaftar kasebut miwiti ngumpulake lan nganalisa data wiwit Januari 2023, gumantung nalika taun fiskal diwiwiti, sing kanthi efektif mbutuhake para pandhaptar wiwit nyiapake saiki sadurunge nerbitake aturan pungkasan.

Pendaftar kudu ngumpulake informasi nganti pirang-pirang taun luwih awal tinimbang 2023 kanggo pambocoran cathetan kaki laporan keuangan.

Garis wektu implementasi iki agresif banget lan ora bisa nyukupi skala usaha iki.

Garis wektu ora menehi kesempatan kanggo para pendaftar kanggo nganalisa Aturan kanthi cukup lan ngetrapake proses pengumpulan lan verifikasi sing dibutuhake kanggo laporan lengkap lan akurat.

Supaya bisa nyukupi kabeh syarat pambocoran, anggota kita butuh wektu luwih akeh kanggo nyerep Aturan kasebut kanthi lengkap lan netepake kabijakan lan proses internal sing dibutuhake kanggo tundhuk.

Sawetara langkah kasebut kalebu ngumpulake tim internal lan nglatih personel sing dibutuhake kanggo ngatur program pengumpulan data, ngembangake platform lan metodologi kanggo ngitung emisi lan ngevaluasi risiko lan kesempatan sing relevan, melu perusahaan konsultan lan audit njaba kanggo dhukungan kepatuhan, lan koordinasi karo pamilik pihak katelu lan operator sing ngontrol data nanging ora tundhuk karo syarat pambocoran SEC kang.

Nalika akeh anggota kita wis ngetrapake sawetara proses kasebut minangka bagean saka laporan iklim sukarela, lapisan tanggung jawab tambahan sing dipasang ing pengajuan SEC mbutuhake refinement tambahan lan pangembangan kontrol lan proses internal kanggo njamin kepatuhan sing marem.

Akeh anggota kita ing tahap awal ngembangake strategi iklim sing luwih amba lan durung netepake akeh prosedur sing dibutuhake kanggo tundhuk karo Aturan kasebut. Kajaba iku, akeh anggota kita percaya yen prakiraan biaya kepatuhan awal SEC ora cukup nggambarake langkah-langkah kasebut, utawa biaya tambahan sing mesthi bakal muncul sajrone kepatuhan.

Anggaran finansial kanggo taun tanggalan 2022 wis ditetepake, sing menehi tantangan kanggo nyerep biaya sing akeh ing 2022 sing dibutuhake kanggo ngetrapake prosedur kasebut lan nyetel personel ing wiwitan taun 2023 kanggo miwiti ngumpulake data kanthi tanggal pungkasan laporan.

Mula, kita njaluk SEC supaya tundha implementasine paling ora rong taun lan, kanthi nganggep tanggal efektif Desember 2022, mbutuhake laporan pertama ora luwih awal tinimbang 2026.

6. Mbutuhake pambocoran supaya dilebokake ing Formulir 10-K Pendaftar ora ngidini para pendaftar ngumpulake lan verifikasi emisi GHG kanthi cara sing cukup kanggo pengajuan SEC lan ora selaras karo garis wektu laporan iklim sing ana. Kabeh pambocoran iklim kudu ana ing laporan sing kapisah.

Saliyane garis wektu implementasine sing agresif kanggo Aturan kasebut, para pendaftar kudu nglaporake pambocoran kasebut saben taun minangka bagean saka Formulir 10-K utawa pernyataan registrasi.

Umume anggota umum AHLA mung duwe 60 dina kanggo ngumpulake, ngvalidasi, lan entuk jaminan sing dibutuhake babagan data risiko iklim lan emisi sing dibutuhake saka taun fiskal sadurunge.

Timeline iki arang banget abot yen ora mokal kanggo perusahaan marem.

Nalika Aturan ngupaya kanggo ngatasi tantangan iki kanthi ngidini para pendaftar ngira data kuartal kaping papat yen ora ana sing kasedhiya, pendekatan iki ora nyatakake keterlambatan sing signifikan kanggo entuk data, utamane emisi GRK, saka franchisee lan perusahaan manajemen pihak katelu. , sing pisanan kudu ngumpulake saka perusahaan sarana lan vendor pihak katelu liyane.

Ketinggalan iki utamané akut ing industri hotel amarga peran pihak katelu nambah lapisan tambahan kanggo proses sing wis ekstensif kanggo mriksa lan verifikasi angka emisi kanthi cara sing cukup kanggo pengajuan SEC.

Ombone lan ruang lingkup laporan taunan miturut syarat pambocoran finansial saiki wis nantang lan akeh anggota kita sing ngandelake pihak katelu kanggo nyiapake lan ngirim informasi finansial, wis nggunakake paling akeh wektu sing kasedhiya ing wektu 60 dina kanggo nyiapake Formulir. 10-K. Miturut perkiraan SEC dhewe, Aturan kasebut bisa nambah luwih saka 3,000 jam beban pelaporan tambahan menyang jadwal sing wis kuat.

Proses kasebut mbutuhake wektu akeh amarga saiki ana, lan Aturan kasebut bakal nambahake panjaluk wektu lan biaya laporan umum babagan Formulir 10-K nalika tujuan pengumpulan data sing padha bisa digayuh ing pengajuan sabanjure.

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.     Nemtokake syarat pambocoran tambahan sing dipicu dening tumindake pendaftar bakal ngalangi perusahaan supaya ora ngupayakake tujuan iklim sing agresif, utamane babagan emisi Cakupan 3.

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.

Kesimpulan

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.

Sincerely,

Chip Rogers President and CEO

Asosiasi Hotel lan Penginapan Amérika

About penulis

Avatar saka Juergen T Steinmetz

Juergen T Steinmetz

Juergen Thomas Steinmetz terus-terusan makarya ing industri pariwisata lan pariwisata wiwit remaja ing Jerman (1977).
Dheweke ngedegake eTurboNews ing taun 1999 minangka buletin online pertama kanggo industri pariwisata lelungan global.

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