{"id":6051,"date":"2022-12-08T07:30:16","date_gmt":"2022-12-08T07:30:16","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=6051"},"modified":"2022-12-12T09:31:11","modified_gmt":"2022-12-12T09:31:11","slug":"intocmirea-declaratiei-nefinanciare-la-final-de-an-cum-pot-determina-companiile-masura-in-care-activitatea-desfasurata-se-aliniaza-la-taxonomia-europeana-exemplu-pentru-industria-auto","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/intocmirea-declaratiei-nefinanciare-la-final-de-an-cum-pot-determina-companiile-masura-in-care-activitatea-desfasurata-se-aliniaza-la-taxonomia-europeana-exemplu-pentru-industria-auto\/","title":{"rendered":"\u00centocmirea declara\u021biei nefinanciare la final de an: cum pot determina companiile m\u0103sura \u00een care activitatea desf\u0103\u0219urat\u0103 se aliniaz\u0103 la taxonomia european\u0103? Exemplu pentru industria auto"},"content":{"rendered":"
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material de opinie de <\/em>Mihnea Jurca, Project Manager Audit & <\/em>Assurance<\/em>, \u0219i Florina Ion, Senior Manager Audit & <\/em>Assurance<\/em>, Deloitte Rom\u00e2nia<\/em><\/p>\n

Regulamentul 852\/2020, numit \u0219i taxonomia european\u0103<\/strong>, define\u0219te o list\u0103 a activit\u0103\u021bilor prietenoase cu mediul \u00eenconjur\u0103tor care \u00eendeplinesc anumite obiective de mediu \u0219i stabile\u0219te criteriile tehnice de performan\u021b\u0103 pe care o anumit\u0103 activitate trebuie s\u0103 le \u00eendeplineasc\u0103 pentru a atinge aceste obiective de mediu. Lista con\u021bine trei tipuri de activit\u0103\u021bi<\/strong>: cele primare<\/strong>, care contribuie direct la atingerea obiectivelor, cele de tranzi\u021bie<\/strong>, pentru care nu exist\u0103 o alternativ\u0103 viabil\u0103 cu nivel sc\u0103zut de emisii de CO2 din punct de vedere tehnologic \u0219i economic, dar care sprijin\u0103 tranzi\u021bia c\u0103tre o economie neutr\u0103 din punctul de vedere al emisiilor de CO2 prin stabilirea unor praguri pentru determinarea celor mai performante companii din industrie, \u0219i cele suport<\/strong>, care faciliteaz\u0103 indirect activit\u0103\u021bile primare.<\/p>\n

Regulamentul stabile\u0219te \u0219i un set de \u0219ase obiective de mediu<\/strong>, precum: atenuarea schimb\u0103rilor climatice, adaptarea la acestea, folosirea durabil\u0103 a apelor, protec\u021bia acestora \u0219i a resurselor marine, tranzi\u021bia c\u0103tre o economie circular\u0103, preven\u021bia \u0219i controlul polu\u0103rii \u0219i protec\u021bia \u0219i restaurarea biodiversit\u0103\u021bii \u0219i a ecosistemelor. Regulamentul mai define\u0219te \u0219i o serie de activit\u0103\u021bi eligibile care contribuie semnificativ la atingerea fiec\u0103rui obiectiv \u00een parte prin conformarea cu criteriile tehnice de examinare. Momentan, Regulamentul Delegat UE 2021\/2139 define\u0219te listele de activit\u0103\u021bi pentru primele dou\u0103 obiective, dar \u00een perioada urm\u0103toare vor fi ad\u0103ugate activit\u0103\u021bi \u0219i pentru celelalte patru obiective.<\/p>\n

Dac\u0103, p\u00e2n\u0103 \u00een 2021, companiile care, conform Directivei 2014\/95\/EU, transpus\u0103 local prin OMFP 1802\/2014, 1938\/2016 \u0219i 2844\/2016, completau \u00een declara\u021bia nefinanciar\u0103<\/strong> informa\u021bii cu privire la modul \u0219i m\u0103sura \u00een care activit\u0103\u021bile lor sunt asociate cu activit\u0103\u021bi economice sustenabile din punctul de vedere al mediului, \u00eencep\u00e2nd cu 2022, ele trebuie s\u0103 demonstreze \u00een ce m\u0103sur\u0103 aceste activit\u0103\u021bi sunt aliniate la taxonomia european\u0103. A\u0219adar, \u00een urma unui amplu proces de analiz\u0103, companiile trebuie s\u0103 calculeze gradul de aliniere la taxonomie al indicatorilor lor de performan\u021b\u0103 (cifra de afaceri, cheltuielile de investi\u021bii \u0219i cele opera\u021bionale).<\/p>\n

Ce implic\u0103 procesul de aliniere la taxonomia european\u0103? <\/strong><\/p>\n

Organiza\u021biile trebuie s\u0103 \u00eendeplineasc\u0103 patru condi\u021bii<\/strong> obligatorii pentru a se califica drept sustenabile: activitatea lor trebuie s\u0103 contribuie semnificativ la cel pu\u021bin unul din cele \u0219ase obiective climatice, nu trebuie s\u0103 prejudicieze celelalte cinci obiective, s\u0103 \u00eendeplineasc\u0103 condi\u021biile minime de responsabilitate social\u0103 \u0219i s\u0103 se conformeze cu criteriile tehnice de examinare. Aceste patru condi\u021bii se aplic\u0103 at\u00e2t cifrei de afaceri, c\u00e2t \u0219i cheltuielilor de investi\u021bii \u0219i opera\u021bionale.<\/p>\n

Dac\u0103 una dintre cele patru condi\u021bii nu este \u00eendeplinit\u0103, activitatea supus\u0103 evalu\u0103rii este considerat\u0103 eligibil\u0103, dar nu aliniat\u0103. Rezultatul evalu\u0103rii trebuie publicat \u00een declara\u021bia nefinanciar\u0103 sau \u00eentr-un raport de sustenabilitate.<\/strong><\/p>\n

Exemplu de aliniere pentru industria auto<\/strong><\/p>\n

\u00centr-o abordare practic\u0103, pentru alinierea cifrei de afaceri a unui produc\u0103tor de autoturisme care are \u00een portofoliu o gam\u0103 hibrid\u0103, primul pas este analiza comparativ\u0103 a codului CAEN 2910, sub care produc\u0103torul \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea, cu codurile din Regulamentul Delegat UE 2021\/2139, sec\u021biunea 3.3, \u201eFabricarea de tehnologii cu emisii reduse de dioxid carbon pentru transporturi\u201d. Alinierea este abordat\u0103 din perspectiva contribu\u021biei semnificative a produc\u0103torului de autoturisme la obiectivul \u201eatenuarea schimb\u0103rilor climatice\u201d, \u00eentruc\u00e2t, prin comercializarea autoturismelor pu\u021bin poluante, se reduce impactul global asupra mediului \u00eenconjur\u0103tor prin sc\u0103derea emisiilor de gaze cu efect de ser\u0103.<\/p>\n

\u021ain\u00e2nd cont de faptul c\u0103 acest cod analizat se reg\u0103se\u0219te \u00een sec\u021biunea mai sus men\u021bionat\u0103, urmeaz\u0103 identificarea criteriilor tehnice de examinare pe care trebuie s\u0103 le \u00eendeplineasc\u0103 produc\u0103torul. Potrivit legisla\u021biei, criteriile iau \u00een calcul vehicule din categoriile M 1 \u0219i N 1, clasificate drept vehicule u\u0219oare cu emisii sc\u0103zute \u0219i cu emisii zero, \u00een cazul c\u0103rora, p\u00e2n\u0103 la 31 decembrie 2025, emisiile specifice de CO2 definite de Regulamentul UE 2019\/631 sunt mai mici de 50 g CO2\/km, \u0219i vehiculele pentru care, \u00eencep\u00e2nd cu 1 ianuarie 2026, emisiile specifice de CO2 definite de acela\u0219i regulament sunt egale cu zero.<\/p>\n

Pentru acest exemplu poate fi luat \u00een calcul faptul c\u0103 produc\u0103torul \u00een discu\u021bie are \u00een gam\u0103 autoturisme care se \u00eencadreaz\u0103 \u00een criteriile tehnice de examinare, de exemplu, produce automobile plug-in <\/em>hibrid cu emisii mai mici de 50 g CO2\/km. Astfel, prima condi\u021bie obligatorie, adic\u0103 contribu\u021bia semnificativ\u0103 la obiectivul de atenuare a schimb\u0103rilor climatice prin respectarea criteriilor tehnice de examinare impuse de regulament, este \u00eendeplinit\u0103.<\/p>\n

\u00cen continuare, va fi evaluat principiul de a nu aduce prejudicii semnificative celorlalte cinci obiective climatice, printre care adaptarea la schimb\u0103rile climatice (activitatea \u00eendepline\u0219te criteriile stabilite \u00een regulament) \u0219i folosirea durabil\u0103 a apelor, protec\u021bia acestora \u0219i a resurselor marine (activitatea \u00eendepline\u0219te criteriile din regulament).<\/p>\n

Dac\u0103 activitatea \u00eendepline\u0219te toate criteriile tehnice de examinare \u0219i \u00een ceea ce prive\u0219te celelalte cinci obiective, atunci aceasta \u00eendepline\u0219te a doua condi\u021bie obligatorie, adic\u0103 nu prejudiciaz\u0103 celelalte cinci obiective climatice.<\/p>\n

\u00cen ultimul r\u00e2nd, trebuie analizat\u0103 activitatea din perspectiva responsabilit\u0103\u021bii sociale, etap\u0103 \u00een care companiile trebuie s\u0103 \u021bin\u0103 cont de orient\u0103rile Organiza\u021biei pentru Cooperare \u0219i Dezvoltare Economic\u0103, de principiile directoare ale ONU, cele din Declara\u021bia Organiza\u021biei Interna\u021bionale a Muncii \u0219i din Carta interna\u021bional\u0103 a drepturilor omului.<\/p>\n

Dac\u0103 toate condi\u021biile obligatorii sunt \u00eendeplinite, veniturile din v\u00e2nzarea autoturismelor care se conformeaz\u0103 cu criteriile tehnice de examinare pot fi considerate aliniate la taxonomie. Procentul acestora din totalul cifrei de afaceri eviden\u021biaz\u0103 ponderea veniturilor aliniate la taxonomie din totalul cifrei de afaceri.<\/p>\n

\u00cen concluzie, pentru realizarea unei raport\u0103ri complete la 31 decembrie 2022,<\/strong> societ\u0103\u021bile comerciale c\u0103rora li se aplic\u0103 cerin\u021bele Directivei 95, precum \u0219i cele ale Regulamentului 852, trebuie s\u0103 includ\u0103 \u00een declara\u021bia nefinanciar\u0103<\/strong> indicatori precum: cifra de afaceri, cheltuieli de investi\u021bii \u0219i cheltuieli opera\u021bionale \u0219i s\u0103 specifice \u00een ce m\u0103sur\u0103 activit\u0103\u021bile desf\u0103\u0219urate sunt aliniate la taxonomia european\u0103.<\/p>\n

Acest demers este dificil, de aceea companiile trebuie s\u0103 analizeze atent aceste aspecte, raport\u0103rile privind taxonomia necesit\u00e2nd analize detaliate, desf\u0103\u0219urate pe perioade lungi. Mai mult dec\u00e2t at\u00e2t, trebuie avut \u00een vedere faptul c\u0103 aceste informa\u021bii vor face subiectul verific\u0103rii auditorului \u00een viitor.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

material de opinie de Mihnea Jurca, Project Manager Audit & Assurance, \u0219i Florina Ion, Senior Manager Audit & Assurance, Deloitte Rom\u00e2nia
\nRegulamentul 852\/2020, numit \u0219i …<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-6051","post","type-post","status-publish","format-standard","hentry","category-pentru-afacerea-dvs","issue-serie-noua-nr-21-23-11-2022-25-01-2023"],"acf":[],"yoast_head":"\n\u00centocmirea declara\u021biei nefinanciare la final de an: cum pot determina companiile m\u0103sura \u00een care activitatea desf\u0103\u0219urat\u0103 se aliniaz\u0103 la taxonomia european\u0103? 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