Kubahiriza gutanga raporo z'iramba mu Rwanda: Ubuyobozi bwa IFRS S1 & S2

Urwego rw'ubucuruzi ku isi ruri guhinduka vuba rwerekeza ku itangazwa risabwa ry'amakuru arebana n'ibidukikije, imibereho n'imiyoborere (ESG). Ku bigo bikorera mu Rwanda, iri hinduka si ikintu cya kure ahubwo ni ukuri kuriho ubu. Guverinoma n'inzego zishinzwe amabwiriza biri gushyiraho uburyo bukomeye, bituma Kubahiriza gutanga raporo z'iramba mu Rwanda biba icy'ingenzi cy'ingamba ku bigo byose, kuva ku bigo bito kugeza ku bigo binini.

Iri sesengura ritanga incamake yemewe, ishingiye ku bumenyi bw'impuguke, y'iterambere ry'ingenzi mu mabwiriza, harimo kwemera Amahame Mpuzamahanga yo Gutanga Raporo z'Imari (IFRS) S1 na S2, ndetse n'ari guhinduka Amabwiriza yo gutanga raporo za ESG mu Rwanda, n'intambwe zishoboka zisabwa kugira ngo hagerweho neza Ipimwa ry'imyuka ya karuboni mu Rwanda. Gusobanukirwa no gukemura ibi bisabwa mbere y'igihe ni ingenzi atari ku kubahiriza amabwiriza gusa ahubwo no ku kubona ishoramari no kubungabunga icyizere cy'abafatanyabikorwa.

Uburyo bugenga amabwiriza: Kubahiriza gutanga raporo z'iramba mu Rwanda n'Amahame ya IFRS

U Rwanda rwagaragaje ubwitange bukomeye ku iterambere rirambye, ubu buri guhindurwa ibisabwa bifatika mu gutanga raporo z'ibigo. Ikigo cy' Abaguzabaruramari Bemewe bo mu Rwanda (ICPAR) kiri ku isonga mu kwemera Amahame ya IFRS yo Gutangaza Amakuru y'Iramba, gishyiraho Gahunda y'ibikorwa yo gutanga raporo z'iramba mu Rwanda igaragara ku bigo by'igihugu.

Kwemera IFRS S1 na S2 mu Rwanda: Urugero mpuzamahanga rwo kubahiriza gutanga raporo z'iramba mu Rwanda

Kwemera IFRS S1 (Ibisabwa Rusange byo Gutangaza Amakuru y'Imari Ajyanye n'Iramba) na IFRS S2 (Itangazwa ry'Amakuru Ajyanye n'Ikirere) ni intambwe ikomeye. Aya mahame asaba ibigo gutangaza amakuru y'ingenzi arebana n'ibyago n'amahirwe bijyanye n'iramba.

Iyi gahunda igaragaza uburyo bukorwa mu byiciro, akenshi ishyira imbere Ibigo Bireba Inyungu Rusange (PIEs), ibigo biri ku isoko ry'imigabane n'ibigo binini by'imari. Ibi bituma ibigo bifite ijambo rikomeye biba ku isonga mu gushyiraho uburyo bwuzuye Kubahiriza gutanga raporo z'iramba mu Rwanda. Aya mahame asaba guhuza mu buryo bwimbitse amakuru y'iramba n'itangwa rya raporo z'imari, arengera ku itangazwa ry'ubushake rikagera ku makuru asabwa kandi afasha mu gufata ibyemezo.

Amabwiriza yo gutanga raporo za ESG mu Rwanda: Kurenga ikirere kugera ku kubahiriza kwuzuye gutanga raporo z'iramba mu Rwanda

Mu gihe IFRS S2 yibanda ku kirere, ayagutse Amabwiriza yo gutanga raporo za ESG mu Rwanda, cyane cyane ayatanzwe na Banki Nkuru y'u Rwanda (BNR) ku rwego rw'imari, ashimangira uburyo bwuzuye. Aya mabwiriza agamije kunoza imicungire y'ibyago bya ESG mu nzego zose.

Byongeye kandi, gutangiza Rwanda Green Taxonomy bitanga uburyo busobanutse bwo gushyira mu byiciro ibikorwa by'ubukungu bifatwa nk'irambye ku bidukikije. Guhuza n'ubu buryo ni kimwe mu byingenzi mu kugera ku kubahiriza kuzuye Kubahiriza gutanga raporo z'iramba mu Rwanda no kubona amahirwe y'imari yita ku bidukikije.

Gushyira mu bikorwa ubahiriza: Ipimwa ry'imyuka ya karuboni mu Rwanda

Inkingi y'ingenzi ya IFRS S2 no mu bwiyemezo bw'igihugu ku kirere ni ipimwa ry'ukuri n'itangazwa ry'imyuka ihumanya ikirere (GHG). Ku bigo byo mu Rwanda, ibi bisobanura gushyira mu bikorwa inzira zimbitse zerekeye Ipimwa ry'imyuka ya karuboni mu Rwanda.

Intambwe z'ingamba zo gupima imyuka ya karuboni mu Rwanda

Ipimwa rinoze risaba kubahiriza amasezerano mpuzamahanga, nka GHG Protocol, no gusobanukirwa neza intego z'igihugu. Umusanzu w'u Rwanda watanzwe ku rwego rw'igihugu (NDC) wiyemeza kugabanya imyuka ya GHG ku kigero cya 38% bitarenze 2030, bikaba bishimangira ko iki gikorwa cyihutirwa.

Ibigo bigomba:

1. Gushyiraho imbibi: Gushyiraho neza imbibi z'ikigo n'iz'imikorere zerekeye gutanga raporo.

2. Gukusanya amakuru: Gukusanya amakuru mu buryo bunoze ku myuka yo mu Cyiciro cya 1 (itaziguye), Cyiciro cya 2 (iy'ingufu iziguye), n'iy'Icyiciro cya 3 (indi iziguye) irebwa n'ibikorwa.

3. Kubara no kugenzura: Gukoresha ibipimo bikwiye by'imyuka mu kubara igiteranyo cy'imyuka ya karuboni no gushaka igenzura rigenga kugira ngo hemezwe ukuri kw' Kubahiriza gutanga raporo z'iramba mu Rwanda amakuru.

Aya makuru ni ishingiro ry'itangazwa ry'amakuru ajyanye n'ikirere ku bwa IFRS S2 kandi ni ingenzi mu gutegura ingamba zizewe zo kugabanya karuboni.

Kurinda ejo hazaza hawe unyuze mu kubahiriza gutanga raporo z'iramba mu Rwanda

Kwimuka ujya ku itangwa risabwa rya raporo z'iramba mu Rwanda ni inzira ihindura byinshi isaba ubuyobozi bw'impuguke n'igenamigambi ry'ingamba. Ibigo byakira Gahunda y'ibikorwa yo gutanga raporo z'iramba mu Rwanda kandi bikagenzura ibyago byabyo bya ESG mbere y'igihe, harimo n'iryitondewe Ipimwa ry'imyuka ya karuboni mu Rwanda, ntabwo bizuza gusa ibisabwa n'amabwiriza ahubwo binakingura akarusho mu ipiganwa ku isoko rihinduka vuba.

Kugera ku kwuzuza gukomeye Kubahiriza gutanga raporo z'iramba mu Rwanda ni urugendo rugoye rureba buri gice cy'ubucuruzi, kuva ku miyoborere kugeza ku mikorere. Gufatanya n'impuguke zifite uburambe bituma raporo zawe ziba iz'ukuri, zubahiriza IFRS S1 na S2 kandi ziteguwe mu buryo bw'ingamba bwo kugeza agaciro ku bashoramari n'abafatanyabikorwa.

Fata gahunda y'inama y'ingamba n'ikipe y'impuguke z'ubujyanama muri WAYAN kugira ngo isuzume uko witeguye gutanga raporo, itegure ibikugenewe Gahunda y'ibikorwa yo gutanga raporo z'iramba mu Rwanda, kandi itume habaho kutabangamira Kwemera IFRS S1 na S2 mu Rwanda.