23考研外刊阅读《华尔街日报》双语精读版训练--欧洲企业需披露...

Any serious attempt to arrest the climb in the global temperaturerequiresjunking the assets underpinning the carbon economy—oil rigs, coal-fired power stations, petrol forecourts—and building a new infrastructure based on electric vehicles, wind and solar power and battery storage.

任何真的试图停止全世界气温上升的人，都必要丢弃支持碳经济的资产——煤油钻塔、燃煤发电站、汽油加油站——并扶植基于电动汽车、风能、太阳能和电池存储的新根本举措措施。

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很多欧洲公司正筹备奉告投资者，公司中有几多收入、本钱投资和运营本钱合适羁系机构所认为的“绿色勾当”。

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Starting on Jan. 1, publicly listed companies with more than 500 employees—those thatfall underwhat’s known as the Nonfinancial Reporting Directive—will be required to disclose in their annual reports what percentage of their operations falls under the European Union’s greentaxonomy. The classification system aims to give more clarity to investors on what types of economic activities can be considered sustainable. The disclosure rules that take effect next year apply to several thousand large companies and are part of a broader effort by the EU to bring down emissions.

从1月1日起，员工范围在500人以上的上市公司——那些依照《非财政陈述指令》办理的上市公司——将被请求在其年度陈述中表露其合适欧盟绿色分类的营业所占的比例。分类体系是为了让投资者更清晰哪些类型的经济勾当属于可延续的勾当。数千家至公司均合用来岁见效的表露法则，这是欧盟削减排放所做的更大的尽力的一部门。

Companies whose operations align closely with the taxonomy could bolster their appeal to investors, finance and sustainability executives said. Some companies however are finding some of the required calculations to be a head-scratcher. To come up with their disclosures, companies must map their business operations against a long list of criteria and then tabulate how much of their revenue, investments and costs stem from eligible activities.

营业与这一分类慎密联系关系的公司，可能会加强本身对投资者、本钱和可延续成长履行官们的吸引力。一些公司却发明，某些请求的计较方法很使人忧?。为了表露信息，企业必需依照一系列的尺度对运营营业分类，然后列表计较有几多收入、投资和本钱属于绿色勾当。

Many companies’ business models don’t fit neatly within the taxonomy criteria, which is making the disclosure


processcumbersome, executives and sustainability advisors said, and raising the prospect that some companies may publish metrics that may make them look unflattering in the eyes of investors that focus on green companies.

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The sustainable disclosure rules are part of a larger set of requirements that EU companies have to meet in the years ahead. Companies from 2023 have to report against a number


of environmental goals and show whether their taxonomy-eligible operations clear additionalhurdles, such as not doing harm to objectives like protecting biodiversity or water resources.

可延续表露准则是欧盟企业将来几年必需知足的更多的一系列请求的一部门。从2023年起头，公司必需陈述必定数目的情况方针，并表露其合适分类的营业是不是清除分外的停滞，比方好比不会对庇护生物多样性或水资本造成危险。

Financial institutions in 2024 will be required to report the portion of their assets thatfall withintaxonomy-aligned activities. Separately, managers of funds that invest in sustainable activities face reporting requirements under the Sustainable Finance Disclosure Regulation. The taxonomy is designed to protect investors from greenwashing and guide companies on how to become more climate-friendly, among other objectives, a European Co妹妹ission spokesperson said in a statement.

金融机构到2024年将被请求陈述其资产中合适分类相干勾当的部门。别的，对可延续成长勾当投资的基金司理必要依照《可延续财政表露条例》举行陈述。欧盟委员会的一名讲话人在一份声明中说，这类分类的设计方法是为了庇护投资者不受“绿色洗濯”的影响，并引导企业在实现其他方针的进程中变得更环保。

本文节选自：The Wall Street Journal（华尔街日报）

公布时候：2021.12.27

辞汇堆集

1.taxonomy

英 [t?k?s?n?mi]美[t?k?sɑ?n?mi]

n.分类学;分类法;分类体系;

2.cumbersome

英 [?k?mb?s?m]美[?k?mb?rs?m]

adj.大而粗笨的;累坠的;难以携带的;迟钝繁杂的;冗杂的;繁杂的;

3.hurdle

英[?h??dl]美[?h??rdl]

n.(供人或马在竞走中超过的)栏架，跨栏;跨栏赛;难关;停滞;

v.（奔驰中)跳越(某物);加入跨栏赛;

词组搭配

1.fall under 倒在…下;归入…类，属于;

2.fall within

写作句总结

Starting on Jan. 1, publicly listed companies with more than 500 employees—those thatfall underwhat’s known as the Nonfinancial Reporting Directive—will be required to disclose in their annual reports what percentage of their operations falls under the European Union’s greentaxonomy.

布局:Starting on some time, sb. will do sth.

从某时起，或人必要做某事

例句:Starting on Monday, he will teach maths to you.

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