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{"id":12449,"date":"2019-05-16T16:00:00","date_gmt":"2019-05-16T14:00:00","guid":{"rendered":"https:\/\/www.imug-rating.de\/?p=12449"},"modified":"2023-03-07T07:56:35","modified_gmt":"2023-03-07T06:56:35","slug":"zwei-jahre-tcfd-eine-bestandsaufnahme","status":"publish","type":"post","link":"https:\/\/www.imug-rating.de\/news-parent\/blog\/zwei-jahre-tcfd-eine-bestandsaufnahme\/","title":{"rendered":"Zwei Jahre TCFD: Eine Bestandsaufnahme"},"content":{"rendered":"\nVon Gabrielle Bodel & Lukas Adamski<\/em><\/p>\n\n\n\nJeden Freitag demonstrieren weltweit Jugendliche, um das fehlende Engagement der Regierungen im Kampf gegen den Klimawandel aufzuzeigen. Neben den Politiker*innen stehen aber auch Unternehmen in der Kritik. Denn einige Unternehmen sind eine der Hauptquellen f\u00fcr CO2<\/sub>-Emissionen und es wird bem\u00e4ngelt, dass sie nur ungen\u00fcgend auf die Gefahren des Klimawandels eingehen. Interessant ist dabei, dass f\u00fcr Unternehmen bereits unterschiedliche Richtlinien und Empfehlungen zur angemessenen Reaktion auf den Klimawandel entworfen wurden. Eines dieser Rahmenwerke entwickelte die Task Force on Climate-Related Financial Disclosures (TCFD).<\/strong><\/p>\n\n\n\n<\/div>\n\n\n\n
Die TCFD fordert eine transparente Betrachtung klimabedingter Risiken<\/h4>\n\n\n\n
Die Folgen des Klimawandels und der allgemeinen Umweltzerst\u00f6rung werden von den Risikoexpert*innen des Weltwirtschaftsforums als eine der gr\u00f6\u00dften Gefahren f\u00fcr die weltweite \u00d6konomie bewertet. Die klimabedingten Risiken lassen sich dabei in zwei Arten unterteilen. Zum einen bestehen physische Risiken durch die direkten Folgen des Klimawandels. Andererseits existieren sogenannte Transition-Risiken, die indirekt durch den Umbau der Wirtschaft hin zu einer nicht-fossilen Wirtschaft entstehen. Um diesen Risiken entgegenzutreten, beauftragte die G20 den Finanzstabilit\u00e4tsrat (FSB), diese Risiken genauer zu untersuchen. Die f\u00fcr diesen Anlass gegr\u00fcndete TCFD ver\u00f6ffentlichte vor zwei Jahren Empfehlungen, wie auf klimabedingte Risiken reagiert werden soll.<\/p>\n\n\n\n
Diese Empfehlungen wurden vom FSB in einem Rahmenwerk festgehalten. Das hierbei angestrebte Ziel besteht in der freiwilligen Offenlegung der klimabedingten Risiken, sodass sich Investor*innen und Stakeholder*innen \u00fcber m\u00f6gliche finanzielle Auswirkungen dieser informieren k\u00f6nnen. Mit anderen Worten: Klimarisiken sollen transparent kommuniziert werden, damit diese in Investitionsentscheidungen beachtet werden k\u00f6nnen. Hierdurch sollten in den Unternehmen, so die Hoffnung, neue und effizientere Ma\u00dfnahmen zur Bek\u00e4mpfung des Klimawandels umgesetzt werden. Dies soll dabei helfen, auch f\u00fcr die n\u00e4chsten Jahrzehnte eine finanzielle Stabilit\u00e4t zu gew\u00e4hrleisten.<\/p>\n\n\n\n
Das freiwillige Rahmenwerk umfasst einige Themenbereiche, wie z. B. Governance, Strategie, Risikomanagement sowie die Dokumentation und Auswertung der umgesetzten Ma\u00dfnahmen. Die Empfehlungen der TCFD wurden dabei so gestaltet, dass sie sowohl von Organisationen des finanziellen als auch des nicht-finanziellen Sektors umgesetzt werden k\u00f6nnen. Nach zwei Jahren stellt sich die Frage, wie der Erfolg der TCFD zu bewerten ist. Wurden die Empfehlungen der TCFD von Organisationen umgesetzt?<\/p>\n\n\n\n