借助Workiva 的可持续发展报告解决方案，您可以使用 可持续发展 探索器来 浏览和探索可持续发展会计准则委员会 (SASB) 的环境、社会和治理 (ESG) 或可持续发展报告 标准。这包括国际财务报告准则 (IFRS) 基金会的国际可持续发展标准委员会 (ISSB) 发布的 SASB 标准的 <!--both--><!--2023-06 and--> 2023-12 修订版。
注： 2023-12 年修订版适用于所有实体， 年度报告期自 2025 年 1 月 1 日或之后开始。
提示： 从 可持续发展探索器，您还可以查看 ISSB 发布的IFRS S1：可持续发展相关财务信息披露的一般要求 或 IFRS S2：气候相关信息披露 。如需了解更多信息，请参阅 在可持续发展探索器中使用国际财务报告准则可持续发展披露标准
。发生了什么变化
<!--The IFRS Foundation published the 2023-06 and 2023-12 revisions to:
- Align the industry-based SASB Standards with the concurrent Standards published by the ISSB
-
Internationalize the content throughout, with:
- UK English language, including "Metrics" instead of "Accounting metrics," and "Aerospace and Defence" instead of "Aerospace and Defense"
- International System of Units (SI), such as "square metres" instead of "square feet"
To help ensure an international application, these revisions also add and remove metrics for specific industries.
-->国际财务报告准则基金会发布了 2023-12 年修订版，以使基于行业的 SASB 标准与 IFRS S1：披露可持续发展相关财务信息的通用要求的跨行业指南保持一致。这些修订包括：
- 除 基础设施 - 房地产（IR-RE）外， 所有行业的国际化程度均有所提高，基础设施 - 房地产（IR-RE）在 2023 年 6 月的修订中已更新了其他与气候相关的指标。
- 引入公制 EM-SV-320a.3，采掘业和矿物加工 - 石油和天然气 - 服务 | 道路交通事故和事件数量
- 部分指标中已移除要求 <!--, indicated with a prefix
of <code>DEPRECATE</code>
-->
提示： 如果您的项目指标的 相关探索器内容 与指标中的项目一致，请查看 2023 年 12 月修订版中已弃用要求的说明，以确定是否需要在 2025 报告年度继续收集这些数据。
2023-12 年的修订版替换了一些指标：
- 在 医疗保健 ( HC )领域内：
- HC-MC-240a.3: 管理式医疗 | 经卫生与公众服务部 (HHS) 或州政府审查认定为“并非不合理”的拟议费率增长百分比
- HC-MC-250a.1: 管理式医疗 | 以下各类医疗保险优势计划的平均评级：(1) 健康维护组织 (HMO)，(2) 本地优选医疗机构 (PPO)，(3) 区域 PPO，(4) 私人按服务收费 (PFFS)，以及 (5) 特殊需求计划 (SNP)
- HC-MC-260a.3: 管理式医疗 | 接受责任医疗组织 (ACO) 服务或参加以患者为中心的医疗之家 (PCMH) 项目的客户数量
- HC-MS-240a.1: 医疗设备及用品 | 所有产品净价格加权平均增长率与美国消费者价格指数年度增长率之比
- 在 基础设施（ IF ）领域内， IF -EU-150a.2：电力公司和发电厂 | 煤炭燃烧残渣（CCR）堆场总数，按危险性分类和结构完整性评估细分
- 在 服务业(SV) 领域内， SV -ED- 260a.5：教育| 项目群体违约率
- 在运输 ( TR ) 领域内， TR -AF-430a.1： 空运与物流 | 行为分析和安全改进类别 (BASIC) 百分位数高于联邦汽车运输安全管理局( FMCSA) 干预阈值的承运商百分比
2023-12 年的修订还删除了指标，但没有提供替代方案：
- 来自消费品（ CG ）
行业：- CG-HP-250a.2: 家居及个人用品 | 含有加州DTSC候选化学品清单中所列物质的产品的收入
- CG-TS-250a.2: 玩具和体育用品 | 收到的通知函 (LOA) 数量
- 来自 医疗保健( HC ) 领域：
- HC-BP-240b.1: 生物技术与制药 | 涉及支付款项和/或规定延迟将已获授权的仿制药产品推向市场的简略新药申请 (ANDA) 诉讼和解数量
- HC-DR-260a.1: 药品零售商 | 已查询处方药监测计划 (PDMP) 数据库的受控药品处方配发百分比
- HC-DY-230a.1: 医疗保健服务 | 符合“有效使用”要求的电子健康记录 (EHR) 患者记录百分比
- HC-DY-240a.2: 医疗保健服务 | 收到的医疗保险不成比例份额医院 (DSH) 调整付款金额
- HC-DY-250a.1: 医疗服务 | 所有机构的平均医院基于价值的采购总绩效评分和领域评分
- HC-DY-250a.4: 医疗服务 | 每家医院的超额再入院率
- HC-DY-250a.5: 医疗保健服务 | 作为医院再入院率降低计划 (HRRP) 一部分的再入院支付调整幅度
- HC-DY-260a.2: 医疗保健服务 | 已查询处方药监测计划 (PDMP) 数据库的受控物质处方百分比
- HC-MC-240a.2: 管理式医疗 | 因未遵守《患者保护与平价医疗法案》关于医疗损失率 (MLR) 的规定而累计和支付的退款总额
- HC-MC-260a.2: 管理式医疗 | 参保人无需承担任何费用即可享受预防性健康服务的全额报销，参保人需承担部分费用的预防性健康服务的全额报销，接受首次预防性体检 (IPEE) 或年度健康检查 (AWV) 的参保人百分比
- 来自基础 设施（ IF ）部门：
- IF-EU-240a.2: 电力公司和发电厂 | 住宅用户每月典型电费账单，分别对应 (1) 500 kWh 和 (2) 1,000 kWh 的每月用电量
- IF-GU-240a.2: 燃气公用事业和分销商 | 住宅用户每月典型燃气账单，分别对应 (1) 每年输送 50 MMBtu 和 (2) 每年输送 100 MMBtu 的燃气
- IF-WM-320a.2: 废物管理 | 安全测量系统基本百分位数，包括：(1) 不安全驾驶，(2) 服务时间合规性，(3) 驾驶员健康状况，(4) 管制物质/酒精，(5) 车辆维护，以及 (6) 危险材料合规性
- IF-WU-240a.2: 水务及服务 | 每月供水量为 10 Ccf 的住宅用户典型月度水费账单
- 来自服务 (SV) 部门， SV-ED-260a.4：教育 | (1) 债务与年收入比率和 (2) 债务与可支配收入比率
- 来自 交通运输（ TR ）部门：
- TR-AF-540a.4： 空运与物流 | 安全测量系统基本百分位数，包括：(1) 不安全驾驶，(2) 服务时间合规性，(3) 驾驶员健康状况，(4) 管制药物/酒精，(5) 车辆维护，以及 (6) 危险品合规性
- TR-RO-540a.2: 道路运输 | 安全测量系统基本百分位数，包括：(1) 不安全驾驶，(2) 服务时间合规性，(3) 驾驶员健康状况，(4) 管制药物/酒精，(5) 车辆维护，以及 (6) 危险品合规性
提示：为了帮助 您确定审核内容的优先级，请考虑 收藏披露信息，并创建 查询以查看与项目指标关联的 SASB指标
。 <!--<div> <div class="tab-content"> <div id="revision-06" class="tab-pane active">Note: The 2023-06 revisions are effective for all entities, for annual reporting periods beginning on or after January 1, 2024.
The IFRS Foundation published the 2023-06 revisions to align the industry-based SASB Standards with the cross-industry guidance of IFRS S2: Climate-related Disclosures. These revisions include:
- New disclosure topics and metrics related to financed emissions
- Revisions to 19 metrics for enhanced international application and consistency across industries
The 2023-06 revisions also remove some metrics:
-
From the Financials (FN) sector:
- FN-CB-410a.1: Commercial Banks | Incorporation of ESG Factors in Credit Analysis | Commercial and industrial credit exposure, by industry
- FN-IN-410a.1: Insurance | Incorporation of ESG Factors in Investment Management | Total invested assets, by industry and asset class
- From the Health Care (HC) sector, HC-DY-450a.2: Health Care Delivery | Climate Change Impacts on Human Health & Infrastructure | Percentage of health care facilities that comply with the Centers for Medicare and Medicaid Services (CMS) Emergency Preparedness Rule
-
From the Infrastructure (IF) sector:
- IF-EU-110a.4: Electric Utilities & Power Generators | Greenhouse Gas (GHG) Emissions & Energy Resource Planning | (1) Number of customers served in markets subject to renewable portfolio standards (RPS) and (2) percentage fulfillment of RPS target by market
- IF-EU-420a.1: Electric Utilities & Power Generators | End Use Efficiency & Demand | Percentage of electric utility revenues from rate structures that (1) are decoupled and (2) contain a lost revenue adjustment mechanism (LRAM)
- IF-GU-420a.1: Gas Utilities & Distributors | End-Use Efficiency | Percentage of gas utility revenues from rate structures that (1) are decoupled or (2) contain an LRAM
Note: The 2023-12 revisions are effective for all entities, for annual reporting periods beginning on or after January 1, 2025.
The IFRS Foundation published the 2023-12 revisions to align the industry-based SASB Standards with the cross-industry guidance of IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information. These revisions include:
- Internationalization of every industry except Infrastructure - Real Estate (IR-RE), which was updated with other climate-related metrics in the 2023-06 revisions
- The introduction of metric EM-SV-320a.3, Extractives & Mineral Processing - Oil & Gas - Services | Number of road accidents and incidents
-
The removal of some requirements within metrics, indicated with
a prefix of <code>DEPRECATE</code>
Tip: If your ESG Program metrics' Related ESG content align with items within metrics, review the 2023-12 revisions for deprecated requirements to determine whether to continue their data collection for the 2025 reporting year.
The 2023-12 revisions replace some metrics:
-
Within the Health Care (HC) sector:
- HC-MC-240a.3: Managed Care | Percentage of proposed rate increases receiving “not unreasonable” designation from Health and Human Services (HHS) review or state review
- HC-MC-250a.1: Managed Care | Average Medicare Advantage plan rating for each of the following plan types: (1) Health Maintenance Organization (HMO), (2) Local Preferred Provider Organization (PPO), (3) regional PPO, (4) Private Fee-for-Service (PFFS), and (5) Special Needs Plan (SNP)
- HC-MC-260a.3: Managed Care | Number of customers receiving care from Accountable Care Organisations or enrolled in Patient-Centred Medical Home programs
- HC-MS-240a.1: Medical Equipment & Supplies | Ratio of weighted average rate of net price increases (for all products) to the annual increase in the U.S. Consumer Price Index
- Within the Infrastructure (IF) sector, IF-EU-150a.2: Electric Utilities & Power Generators | Total number of coal combustion residual (CCR) impoundments, broken down by hazard potential classification and structural integrity assessment
- Within the Services (SV) sector, SV-ED-260a.5: Education | Program cohort default rate
- Within the Transportation (TR) sector, TR-AF-430a.1: Air Freight & Logistics | Percentage of carriers with Behavior Analysis and Safety Improvement Category (BASIC) percentiles above the Federal Motor Carrier Safety Administration (FMCSA) intervention threshold
The 2023-12 revisions also remove metrics, with no replacements:
-
From the Consumer Goods (CG) sector:
- CG-HP-250a.2: Household & Personal Products | Revenue from products that contain substances on the California DTSC Candidate Chemicals List
- CG-TS-250a.2: Toys & Sporting Goods | Number of Letters of Advice (LOA) received
-
From the Health Care (HC) sector:
- HC-BP-240b.1: Biotechnology & Pharmaceuticals | Number of settlements of Abbreviated New Drug Application (ANDA) litigation that involved payments and/or provisions to delay bringing an authorised generic product to market for a defined time period
- HC-DR-260a.1: Drug Retailers | Percentage of controlled substance prescriptions dispensed for which a prescription drug monitoring program (PDMP) database was queried
- HC-DY-230a.1: Health Care Delivery | Percentage of patient records that are Electronic Health Records (EHR) that meet "meaningful use" requirements
- HC-DY-240a.2: Health Care Delivery | Amount of Medicare Disproportionate Share Hospital (DSH) adjustment payments received
- HC-DY-250a.1: Health Care Delivery | Average Hospital Value-Based Purchasing Total Performance Score and domain score, across all facilities
- HC-DY-250a.5: Health Care Delivery | Magnitude of readmissions payment adjustment as part of the Hospital Readmissions Reduction Program (HRRP)
- HC-DY-260a.2: Health Care Delivery | Percentage of controlled substance prescriptions written for which a prescription drug monitoring program (PDMP) database was queried
- HC-MC-240a.2: Managed Care | Total amount of rebates accrued and paid due to non-compliance with the Patient Protection and Affordable Care Act for Medical Loss Ratio (MLR)
- HC-MC-260a.2: Managed Care | Total coverage for preventive health services with no cost sharing for the enrollees, total coverage for preventive health services requiring cost-sharing by the enrollee, percentage of enrollees receiving Initial Preventive Physical Examinations (IPEE) or Annual Wellness Visits (AWV)
-
From the Infrastructure (IF) sector:
- IF-EU-240a.2: Electric Utilities & Power Generators | Typical monthly electric bill for residential customers for (1) 500 kWh and (2) 1,000 kWh of electricity delivered per month
- IF-GU-240a.2: Gas Utilities & Distributors | Typical monthly gas bill for residential customers for (1) 50 MMBtu and (2) 100 MMBtu of gas delivered per year
- IF-WM-320a.2: Waste Management | Safety Measurement System BASIC percentiles for: (1) Unsafe Driving, (2) Hours-of-Service Compliance, (3) Driver Fitness, (4) Controlled Substances/Alcohol, (5) Vehicle Maintenance, and (6) Hazardous Materials Compliance
- IF-WU-240a.2: Water Utilities & Services | Typical monthly water bill for residential customers for 10 Ccf of water delivered per month
- From the Services (SV) sector, SV-ED-260a.4: Education | (1) Debt-to-annual earnings rate and (2) debt-to-discretionary income rate
-
From the Transportation (TR) sector:
- TR-AF-540a.4: Air Freight & Logistics | Safety Measurement System BASIC percentiles for: (1) Unsafe Driving, (2) Hours-of-Service Compliance, (3) Driver Fitness, (4) Controlled Substances/Alcohol, (5) Vehicle Maintenance, and (6) Hazardous Materials Compliance
- TR-RO-540a.2: Road Transportation | Safety Measurement System BASIC percentiles for: (1) Unsafe Driving, (2) Hours-of-Service Compliance, (3) Driver Fitness, (4) Controlled Substances/Alcohol, (5) Vehicle Maintenance, and (6) Hazardous Materials Compliance
Tip: To help prioritize content to review, consider bookmarked disclosures, and create a query to view SASB metrics connected to ESG Program metrics.
</div> </div> </div>-->准备项目指标
在确定这些修订的影响时，请在 可持续发展计划 中准备适用报告年度的指标：
- 在 相关 Explorer 内容中， 添加任何新的或更新的 SASB 内容 指标与之一致。对于 IFRS 已弃用的内容，决定是否保留其在指标中的参考价值以提供历史背景。
提示：如果国际财务报告准则弃用了某个 指标的 唯一相关内容，请考虑是否继续收集该指标 的数据
。 - 根据新的计量单位，确定如何调整数据收集方法；例如：
- 创建 电子表格公式 或 查询计算 ，将通过程序收集的值转换为新的计量单位。
- 创建新指标 以收集具有新计量单位的值。
- 从 配置指标 [ 面板中编辑指标的计量单位 。
注意：编辑指标的计量单位时，会更改 该指标 所有值（包括以前报告年度收集的值 ）所使用的单位，但 不会对 这些值进行任何转换
。