碳價值之揭露與量化 carbon accounting
If you can't read please download the document
DESCRIPTION
碳價值之揭露與量化 Carbon Accounting. Bonnie Liu 2013.05.31. 台灣企業永續論壇 能源及氣候變遷工作小組 建全法令稅制分組. Topics. CDP 碳揭露 Carbon Accounting 碳會計準則. CDP introduction. - PowerPoint PPT PresentationTRANSCRIPT
-
Carbon AccountingBonnie Liu2013.05.31
2012 AU Optronics Corporation Proprietary and Confidential*
TopicsCDPCarbon Accounting
2012 AU Optronics Corporation Proprietary and Confidential*
CDP introductionCDP5346460(Pepsi)(Walmart) CDP
?? ??/?
2012 AU Optronics Corporation Proprietary and Confidential*
(PDCA) in CDPGovernanceWhere is the highest level of direct responsibility for climate change within your company?Do you provide incentives for the management of climate change issues, including the attainment of targets?StrategyWhat is your risk management procedures with regard to climate change risks and opportunitiesIs climate change integrated into your business strategy?Do you engage in activities that could either directly or indirectly influence policy on climate changeClimate Change Risks & OpportunitiesHave you identified any climate change risks/Opportunities (current or future) that have the potential to generate a substantive change in your business operations, revenue or expenditure?
2012 AU Optronics Corporation Proprietary and Confidential*
Risk & Opportunities Structure
2012 AU Optronics Corporation Proprietary and Confidential*
Case Study - Qisda
2012 AU Optronics Corporation Proprietary and Confidential*
Case study - LGE
2012 AU Optronics Corporation Proprietary and Confidential*
()Carbon accounting How your companys activities in the carbon area will affect your financial results?Lack of consistency in financial reporting. There is a number of existing standards that provide authoritative guidance on relevant accounting on which companies must draw in forming their policies for carbon-related transactions (including IAS 2, 20, 37, 38 and 39).Summery that:Rights (allowances) are intangible assets (IAS 38 Intangible assets)Provisions for emissions-related liabilities should be recorded (IAS 37 Provisions, contingent liabilities and contingent assets)
2012 AU Optronics Corporation Proprietary and Confidential*
()Net liability approach0Government grants approachIFRSIFRIC 3
2012 AU Optronics Corporation Proprietary and Confidential*
()Background (in Taiwan): Cap and Trade System:
? (or or )
2012 AU Optronics Corporation Proprietary and Confidential*
()(:)()(GAAP)(IFRS)
2012 AU Optronics Corporation Proprietary and Confidential*
Reference2012.03.04) http://www.xzbu.com/2/view-457994.htm http://www.tanpaifang.com/zhengcefagui/2012/0331716.html