Corrida pelos padrões ambientais

Parece existir uma verdadeira corrida para que apresenta primeiro os padrões ambientais. O EFRAG, vinculado a comunidade europeia, divulgou um documento sobre Poluição. O objetivo seria:

The objective of this [draft] standard is to specify Disclosure Requirements which will enable users of the sustainability reporting to understand: (a) the positive and negative impacts of the undertaking on the pollution of air, water and soil, living organisms and food resources and its past, current and future measures to protect the environment from pollution; (b) the nature, type and extent of risks and opportunities to which the undertaking is exposed, arising from pollution itself as well as from the prevention, control or elimination and reduction of pollution; (c) the effects of pollution-related risks and opportunities on the undertaking’s development, performance and position over the short-, medium- and long-term and thus on its ability to create enterprise value over the short-, medium- and long-term; (d) the plans and capacity of the undertaking to adapt its business model(s) and operations in line with the transition to a sustainable economy concurring with the needs for prevention, control and elimination of pollution across air, water, soil, living organisms and food resources, thereby creating a toxic-free environment with zero pollution also in support of the EU Action Plan ‘Towards a Zero Pollution for Air, Water and Soil’.

Mas eis um trecho do documento:

Perceberam? 

Um fato interessante que consta dos documentos - foram três divulgados - é a insistência em afirmar que a proposta é compatível com os guias do SASB, GRI e ISO.