En fonction des estimations qui sont faites, des extrapolations, des arrondis, des habitudes, de l’interprétation de la méthode, du périmètre,… chaque résultat peut être très différent. Peu importe vous diront-ils, l’important est de réduire. Certes, mais comment connaître l’efficacité du régime si la balance ne donne pas le bon poids ?

C’est pourquoi l’Institut Américain des Commissaires aux Comptes (AICPA) vient de prendre l’initiative d’appeler les dirigeants politiques, à mettre en place un standard unique de reporting des émissions de CO2. L’AICPA, ainsi que les 14 autres organisations, plaident pour la mise en place d’un organisme indépendant et agréé par les états, apte à auditer et certifier les rapports de développement durable. Ils rappellent qu’il existe déjà un certain nombre d’initiatives sur lesquelles se baser comme le Carbon Disclosure Project et le Climate Disclosure Standard Board.

Les éditeurs de CEMS (Carbon Emissions Management Software) suivent cette initiative de près, car ils fournissent les solutions capables de collecter et générer facilement ces rapports, quelle que soit la méthode retenue.

Parmi les organisations, à l’origine de l’appel, on citera les Etats Unis, le Royaume uni, l’Australie, Honk-Kong, le Canada, le Japon, l’Irlande, … euh, et la France alors ?

COMMUNIQUE ORIGINAL :

AICPA AND WORLD ACCOUNTING BODIES CALL FOR SINGLE STANDARD FOR CLIMATE CHANGE REPORTING

The American Institute of Certified Public Accountants joined with 12 major accounting institutes around the world and The Prince of Wales Accounting for Sustainability Project in an open letter to political leaders attending the Copenhagen Convention on Climate Change. The letter calls for the development of universally accepted accounting standards that would provide relevant financial reporting information on climate change.

“The AICPA supports and endorses the call for a single set of accounting standards that measure and disclose climate issues to shareholders,” said AICPA President and CEO Barry Melancon. “As demand for disclosure about climate change and other sustainability issues increases, universal standards -- such as the ones we’re recommending now -- will reduce complexity and allow businesses and investors to make better decisions in the future.”
The letter calls on policy makers to develop a single set of universally accepted standards for climate change disclosure in mainstream financial reports. The letter states that an independent, stakeholder-led body with appropriate links to public authorities should be established to develop and adopt the required accounting standards.

“Sustainability is a global issue,” said AICPA Senior Vice President for Member Competency and Development Arleen Thomas. “Collaboration with other major accounting bodies in international groups like the Accounting for Sustainability Project is essential to success in providing thought leadership and influence in this emerging area.”

The AICPA in 2009 joined with accounting leaders from around the world in signing The Prince’s Accounting for Sustainability Project’s principles that promote “connected reporting,” that is, reporting that connects an organization’s sustainability impacts and initiatives with its financial performance.
Many organizations are already reporting their climate change-related information to the Carbon Disclosure Project, a UK-based non-profit organization. In 2007 the World Economic Forum created the Climate Disclosure Standards Board which issued a proposed framework for climate risk-related reporting by corporations in May.
Members of the board and leading experts from the accounting profession will present highlights from the public consultation on the CDSB’s draft reporting framework at a side event in Copenhagen on Thursday, Dec. 10.

“CPAs have an important role to play in sustainability,” said AICPA Vice President for Business, Industry and Government Carol Scott. “In addition to their widely recognized expertise in measurement, accounting, reporting and assurance, CPAs in business are best able to connect the dots between strategy, risk, financial performance, and reporting,” Scott added. “This is central to the principles of the Accounting for Sustainability Project and to the draft CDSB framework.”

The 15 organizations signing the letter are :
Institute of Chartered Accountants in England and Wales (ICAEW)
The Prince’s Accounting for Sustainability Project
The Climate Disclosure Standards Board
American Institute of Certified Public Accountants
Association of Chartered Certified Accountants
Canadian Institute of Chartered Accountants
Chartered Accountants Ireland
Chartered Institute of Management Accountants
Chartered Institute of Public Finance and Accountancy
CPA Australia
Hong Kong Institute of Certified Public Accountants
Institute of Chartered Accountants in Australia
Institute of Chartered Accountants of Scotland
Japanese Institute of Certified Public Accountants
South African Institute of Chartered Accountants

Sources GREEN IT & AICPA

Laurent Leloup