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Introduction
Foreword
Concept and general regulatory scope of sustainability
What are they?
What are the benefits of using them?
Sectors and Industries According to SASB Standards
Chapter 1
General Requirements for Sustainability-Related Financial Disclosures
1. Governance
2. Strategy
3. Risk and Opportunity Management
4. Targets and Metrics
Suppliers
Customers
Competitors
Sources of Funding
Market Conditions
Sustainability Goals and Targets
Responses to the Risks and Opportunities associated with Sustainability
Sustainability Committee
Role of Management in Governance, Delegation and Controls Reporting Processes
Sustainability-Related Risks that could be Expected to Affect the Entity’s Prospects
Sustainability-Related Opportunities that could be Expected to Impact the Entity’s Prospects
Resilience of the Entity
Processes and Policies on the Management of Sustainability-Related Risks and Opportunities
Metrics used to Measure and Monitor Sustainability-Related Risks and Opportunities
Entity´s Results in Relation to Sustainability Metrics
Entity’s Results in Relation to Sustainability Targets
Chapter 2
Climate-Related Disclosures
1. Governance
2. Strategy
3. Risk and Opportunity Management
4. Targets and Metrics
1. Nature and characteristics of the process of generation, transmission and distribution of electrical energy
2. Strategies to mitigate the negative effects on the climate of electric power generation, transmission and distribution
Suppliers
Customers
Competitors
Sources of Funding
Market Conditions
Climate Goals and Targets
Responses to Climate-Related Risks and Opportunities
Climate Committee
Role of Management in Governance, Delegation and Controls Reporting
Climate-related risks that could be expected to affect the entity’s prospects
Climate-related opportunities that could impact the entity’s prospects
Climate-Related Transition Plan
Resilience of the Entity
Processes and policies associated with climate-related risk and opportunity management
Oversight
Link between the overall risk assessment process with the climate-related risk and opportunity management process
Metrics used to measure and monitor climate-related risks or opportunities
Chapter 3
Practice of Integrating
Sustainability-Related Disclosures
Statement
Tasks
Statement
Tasks
Funding Providers
Clients
Competitors
Sustainability Goals and Targets
Climate Goals and Targets
Sustainability Committee
Role of Management in Governance, Delegation and Controls Reporting
Specialised Committees that Complement Sustainability Governance Processes
Sustainability and climate-related risks and opportunities that could be expected to affect the entity’s prospects
Effect of sustainability risks and opportunities on financial position, operating results and cash flows
Impact of sustainability and climate risks and opportunities on the bank’s business model, value chain, strategy and decision-making
Climate-Related Transition Plan
Resilience of the Entity
Identification, assessment, prioritisation and oversight of risks and opportunities
Oversight
Links between the General Risk Assessment Process and the Sustainability and Climate-Related Risk and Opportunity Management Process
Metrics used to measure and oversee sustainability and climate-related risks and opportunities
Annexes
Annex 1. Fundamental elements of the climate-related transition plan according to the Transition Planning Working Group
Annex 2. Relevant Scope 3 greenhouse gas disclosure categories
About the Author
References
Formación académica
Vernor Mesén Figueroa es licenciado en Contaduría Pública, y en Finanzas y Dirección de Empresas, ambos títulos por la Universidad de Costa Rica. Además, es máster en Economía con énfasis en Economía Empresarial, por la Universidad de Costa Rica.
Experiencia profesional
Es profesor Catedrático de la Escuela de Administración de Negocios, en la Universidad de Costa Rica.
Es socio fundador de MEFISA Consultores, S.A.
Tiene más de 35 años de experiencia profesional como director de Auditoría Interna y Externa, y director Financiero y Administrativo en prestigiosas firmas costarricenses. Además, es asesor y consultor en el área financiera, contable, de control interno, administrativa y de auditoría. Asimismo, es experto especializado en procesos de conversión de estados financieros de una base de contabilización local a Normas de Contabilidad NIIF.
Ha sido invitado como conferencista a múltiples congresos a nivel nacional e internacional, y ha brindado cursos, seminarios y talleres de capacitación en temas como Normas de Contabilidad NIIF, Normas NIIF para las PYMES, Normas NIIF de Información a Revelar sobre Sostenibilidad, Normas Internacionales de Contabilidad del Sector Público, Normas Internacionales de Auditoría, e Instrumentos Financieros Básicos y Derivados en prestigiosas organizaciones.
Publicaciones
Es autor de los libros Aplicaciones Prácticas de las NIIF y Aplicaciones Prácticas de las Normas NIIF sobre Sostenibilidad, ambos de la Editorial Tecnológica de Costa Rica. También ha publicado múltiples artículos y ponencias en las áreas de contabilidad, finanzas y auditoría.
Otros cargos
Es miembro del Colegio de Contadores Públicos de Costa Rica, del Colegio de Profesionales en Ciencias Económicas de Costa Rica y del Instituto de Auditores Internos de Costa Rica.
