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首页> 外文会议>POWER-GEN Europe 2003 >BUILDING A CORPORATE GREENHOUSE GAS ACCOUNTING AND REPORTING SYSTEM:A COMPANY VIEW
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BUILDING A CORPORATE GREENHOUSE GAS ACCOUNTING AND REPORTING SYSTEM:A COMPANY VIEW

机译：建立企业温室气体核算和报告系统：公司观点

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There is no doubt, even no uncertainty about the growing trend towards greenhouse gasrnregulation. Multi-utility companies having businesses all over the world are confronted withrnan impressive upcoming amount of national and/or transnational regulations. A lot of thesernregulations are still in the process of implementation. However, not only mandatory systems,rnbut also a lot of voluntary initiatives are evolving, while greenhouse gas trading schemes andrnKyoto mechanisms are showing potentially interesting opportunities.rnAt the same time, companies are driven to report in a transparent way social, environmentalrnand ethical information about their businesses, such information becoming more and morerninterlinked with financial appreciation. A growing community of socially responsiblerninvestors are judging companies not only on their financial merits but also on theirrncontribution to sustainable development.rnBuilding a corporate greenhouse gas accounting and reporting system has to take fully intornaccount all these different accounting and reporting requirements, making such system thernindispensable instrument for analysing corporate greenhouse gas risk exposure, choosing thernoptimal carbon strategy, and selecting the right carbon opportunities.rnFrom 2001 on, TRACTEBEL Engineering has been assigned to design and implement arncorporate greenhouse gas accounting and reporting system within TRACTEBEL, the energyrnbusiness area of SUEZ. The project has been divided in three phases: methodologyrndevelopment, selection of guidelines and tools, and implementation. The implementationrnphase is currently on-going and the first results of the greenhouse gas accounting andrnreporting system will become available for the 2003 edition of the Suez SustainablernDevelopment Report.rnThe paper describes how the methodology was selected and reveals the challenges ofrnintegrating different greenhouse gas accounting and reporting requirements into onerncorporate system, aimed at satisfying requests from different stakeholders inside and outsidernthe company. It stresses, based on practical examples, the importance of “learning by doing”,rnthe need of strong internal communication, and the necessity to dispose of both engineeringrnand accounting knowledge.rnThe paper ends with some urgent recommendations toward the whole greenhouse gasrnaccounting community, based on the practical implementation experience of the authors.
机译：毫无疑问，温室气体调节的增长趋势甚至没有不确定性。在世界各地开展业务的多用途公司面临即将来临的大量国家和/或跨国法规。许多法规仍在实施中。但是，不仅强制性系统不断发展，而且许多自愿性举措也在不断发展，而温室气体贸易计划和京都机制正显示出潜在的有趣机会。同时，公司也被要求以透明的方式报告有关以下方面的社会，环境和道德信息：他们的业务，这些信息与财务升值越来越紧密地联系在一起。越来越多的对社会负责的投资者群体正在对公司进行财务评估，不仅对公司的财务优势，而且对公司对可持续发展的贡献进行评判。建立公司温室气体核算和报告系统必须充分考虑所有这些不同的核算和报告要求，从而使该系统成为必不可少的工具。用于分析企业温室气体风险敞口，选择最佳碳战略以及选择正确的碳机会。从2001年开始，TRACTEBEL Engineering被委派在苏伊士能源业务领域TRACTEBEL中设计和实施公司温室气体核算和报告系统。该项目分为三个阶段：方法论的开发，指南和工具的选择以及实施。目前正在实施阶段，2003年版《苏伊士可持续发展报告》将提供温室气体核算和报告系统的首批结果。本文描述了如何选择方法，并揭示了将不同的温室气体核算和报告相结合的挑战。要求纳入公司内部系统，旨在满足公司内部和外部不同利益相关者的要求。它通过实际示例强调了“边做边学”的重要性，需要进行强有力的内部沟通，并且必须同时处理工程知识和会计知识。rn本文最后针对整个温室气体会计界提出了一些紧急建议。作者的实际执行经验。

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