Ibikubiye muri iyi nyandiko byahinduwe bivuye mu gishinwa hakoreshejwe imashini ihindura inyandiko nta guhindurwa nyuma.
Kuva igitekerezo cya ESG cyatangwa bwa mbere n'Umuryango w'Abibumbye mu 2004, cyabaye inzira y'iterambere ry'imyaka 20. Bitewe n'impinduka n'iterambere rihoraho mu rwego mpuzamahanga, isoko rya ESG mu Bushinwa ryakomeje kwiyongera. Cyane cyane mu 2024, inzego nkuru n'iz'ibanze zashyizeho politiki n'ibisabwa bijyanye na ESG. ESG yakomeje kongerwamo imbaraga muri iki cyiciro, kandi ibikorwa byo guteza imbere politiki bikomeje gukomera. Guverinoma n'ibigo bifitanye isano n'iyi politiki na byo byakomeje gushimangira ubufatanye mpuzamahanga. Muri urwo rwego, uburyo ibigo by'ubuhinduzi bishobora kujyana n'igihe n'ingamba, no gutanga ihinduranya ry'amakuru ku buryo nyabwo, bunoze kandi bunoze rya raporo z'iterambere zirambye za ESG ku bigo bitandukanye bizaba ikibazo gikomeye duhanganye nacyo.
（1） Amavu n'amavuko y'ibisabwa mu mushinga
Umukiriya ni ikigo cyigenga cy’ubujyanama mu by’umwuga cyihaye inshingano zo gutanga serivisi za ESG, inshingano z’ibigo (CSR), na serivisi z’ishoramari rishinzwe inshingano (SRI) muri gahunda z’iterambere rirambye. Twiyemeje gutanga serivisi z’ubujyanama busesuye ku bigo, tubafasha kubona inyungu mu guhangana no guhatanira inyungu rusange mu gihe dushyira imbere inyungu rusange kuri sosiyete. Ibisabwa mu guhindura inyandiko birimo raporo za ESG, ndetse na raporo nke z’igenamigambi rya CSR. Guhindura raporo bibanda cyane kuva muri Gashyantare kugeza muri Gicurasi buri mwaka, buri raporo ikaba iri hagati y’amagambo 30000 na 60000. Mu gihe cyo guhindura inyandiko rusange, raporo zigera kuri 45 zizatangwa.
（2） Ingingo z'ingenzi n'ingamba zo kurwanya imishinga ya ESG ikora raporo
Raporo za ESG ni uburyo ibigo byanditse bishobora gusubiza neza igitekerezo cy’iterambere rirambye binyuze mu gushyiraho imiterere y’ubuyobozi bw’inzego eshatu, "ibidukikije, sosiyete, n’imiyoborere", no kuyishyira mu byemezo by’ishoramari n’ibikorwa by’ibigo. Kubwibyo, buri raporo ya ESG twakira iturutse ku bakiriya bacu ihindurwa mu ngingo ebyiri z’ingenzi: imiterere yuzuye y’ibikubiye muri raporo n’ibisabwa cyane kugira ngo imvugo igaragare neza.
Ibikubiye muri raporo za ESG ni byinshi cyane, kandi gutangaza kwazo kwa nyuma kuri interineti bizakurikiza amahame n'ibisabwa (amahame akoreshwa cyane mu gutangaza amakuru ku bigo byo mu gihugu arimo GRI Standards, CAS-CSR4.0, ISO26000, na GB36001). Guhuza imiterere y'ibirimo, amahame akoreshwa mu gutangaza amakuru, n'ibisabwa muri raporo za ESG biduha icyerekezo gisobanutse mu guhitamo abahinduzi. Mbere yo gutangira akazi ko guhindura, umuhinduzi agomba kumenya amagambo akoreshwa cyane n'amahame akoreshwa mu gutangaza amakuru muri raporo za ESG, nka "isesengura ry'ingenzi", rikunze kwitwa "Isesengura ry'ibikoresho" muri raporo za ESG/sustainability; Ijambo ryihariye rya "abafatanyabikorwa" rivugwa nka 'abafatanyabikorwa' mu Cyongereza; Kimwe mu bice bihuriweho mu gice cy'imbonerahamwe y'amakuru ya raporo ni Ton/tons (ni toni y'Ubwongereza kandi idakunze gukoreshwa mu Bushinwa, bityo ntikoreshwa mu buryo busanzwe muri raporo). Tonne/tons ikoreshwa muri rusange. Kuri raporo z'ibigo byanditswe muri Amerika na Hong Kong, hagomba kurebwa inyandiko zijyanye na ESG. Nk’uko byatangajwe n’Ihuriro rya 12 ry’Ishoramari Rishinzwe Ubushinwa (Shina SIF) ryabaye mu ntangiriro z’Ukuboza 2024, amasoko y’imigabane ya Shanghai, Shenzhen, na Beijing yagiye asohora inyandiko z’ubuyobozi ku bigo byashyizwe ku rutonde kugira ngo bitangarize rubanda raporo za ESG/iz’iterambere rirambye mu 2024, harimo “Amabwiriza yo Gutegura Raporo z’Iterambere Rirambye” na “Amabwiriza yo Gutegura Raporo z’Iterambere Rirambye”, ndetse na “Amabwiriza yo Gukora Raporo z’Iterambere Rirambye ku bigo byashyizwe ku rutonde” yatanzwe n’Ishyirahamwe ry’Ibigo by’Abashinwa byashyizwe ku rutonde. Incamake nshya y’ifatizo yatanzwe kugira ngo raporo yacu ya 2025 ihindurwe vuba aha.
Mu bijyanye n'imvugo, raporo za ESG zisaba imvugo yemewe (keretse bibaye ngombwa, imvugo idakoreshwa mu miterere y'inshinga), guhitamo amagambo neza kandi atandukanye, gutandukanya interuro ngufi kandi bikwiye, no kwirinda guhuza interuro ndende. Abakiriya bazaha agaciro isano iri hagati y'interuro kandi bazigaragaze neza. Cyane cyane ku bigo bimwe na bimwe binini kandi bizwi cyane, kugira ngo barusheho guhuza no kugaragaza ubwisanzure mpuzamahanga, barimo kwibanda ku bwisanzure mu guhitamo amagambo. Simbuza ijambo risanzwe rikoreshwa 'Grassroots Management Cadre' na 'Frontline Manager' aho gukoresha 'Grassroots Management Cadre'; Simbuza 'amasezerano y'izuba ry'umutanga' na 'amasezerano y'umucyo w'umutanga'. Imvugo nyayo ntigaragaza gusa ubuhanga mu busemuzi bwacu, ahubwo inatanga ubufasha ku bigo bishaka abafatanyabikorwa beza bo gushyira mu bikorwa mpuzamahanga ku rugero runaka. Ibisabwa n'umukiriya ku gihe n'imiterere ya raporo nabyo biratandukanye. Hari byinshi byo kwitabwaho mu bijyanye n'imiterere. Hari ahanini ibintu nk'inyito, imiterere y'interuro, n'imikoreshereze isanzwe y'ibimenyetso by'utwanditsi.
（3） Gusangira Ubunararibonye bwa Serivisi zo Guhindura Raporo za ESG
Raporo za ESG ni garanti y'ingenzi ku mpinduka rusange z'ibigo muri iki gihe, kandi akamaro kabyo ku bigo karagaragara. Kubwibyo, mu gikorwa cyo guhindura raporo, abatanga serivisi ntibagomba kumenya gusa politiki zijyanye na leta mbere y'igihe, ahubwo bagomba no gukomeza kuvugana n'abakiriya kugira ngo barebe neza, basobanukirwe neza kandi bagire ibanga ry'ibikubiye mu nyandiko byahinduwe, ni ukuvuga kubahiriza amahame meza y'inganda zihindura inyandiko. Itsinda ry'abahindura inyandiko ntiribanda gusa ku guhindura indimi neza, ahubwo rinahora ryita ku mabwiriza ya politiki n'ibisabwa bireba. Muri icyo gihe, abatanga serivisi z'ubuhinduzi nabo bagomba gukoresha uburyo bwizewe bwo kohereza amadosiye no kuyabika kugira ngo barebe ko amakuru y'abakiriya arinzwe neza.
Gutegura raporo za ESG/Iterambere Rirambye ntibigerwaho mu ijoro rimwe, kandi buri raporo ikorerwa ivugurura, ivugururwa, kandi ivugururwa n'abakozi b'inzobere mbere yuko irangira muri verisiyo y'Igishinwa. Bitewe n'igihe gito, raporo nyinshi zihindurwa kandi zigahindurwa icyarimwe na verisiyo y'Igishinwa kugira ngo isohoke. Amaherezo, twakira verisiyo ya nyuma y'Igishinwa kandi tugakomeza kuvugurura no gushyira ahagaragara umushinga wa nyuma w'ubuhinduzi. Ibi bikomeza kugerageza inzira z'ikigo cy'ubuhinduzi n'imitunganyirize y'abakozi. Twashyizeho itsinda ryihariye ryo guhindura raporo kugira ngo rihuze kandi rikorane neza n'abakiriya mu gihe cyose cyo guhindura no kuvugurura raporo.
(4) Incamake
Biturutse ku mahirwe make, Tang Neng yahaye abakiriya serivisi yabo ya mbere yo guhindura raporo ya ESG. Mu mpera za 2024, raporo zisaga 200 zari zimaze guhindurwa ku bakiriya, zose zahawe ibitekerezo byiza n'uburambe bwinshi mu guhindura no gutanga serivisi. Kuva mu guhindura witonze kugeza mu guhitamo amagambo mu gukosora, kugeza mu gukoresha ibimenyetso by'utumenyetso, buri gice kigaragaza ububasha bwacu ku makuru n'ibisabwa kugira ngo habeho ubuziranenge. Tuzahora dukurikiza ihame ry'ubuhanga mu bikorwa kandi duhe abakiriya bacu serivisi nziza, zitekanye kandi zizewe zo guhindura.
Bitewe n’iterambere rikomeje no gushyira mu bikorwa amahame ya ESG ku rwego mpuzamahanga, imirimo yo guhindura inyandiko nayo irimo guhura n’imbogamizi n’amahirwe mashya. Ku ya 14 Ugushyingo 2024, ISO yasohoye amahame mpuzamahanga ya mbere ya ESG ku isi: ISO ESG IWA 48 “Umurongo ngenderwaho wo gushyira mu bikorwa amahame y’ibidukikije, imibereho myiza n’imiyoborere (ESG)”, bigaragaza urwego rushya rw’ubumenyi ku isi ku kamaro k’ibintu bya ESG. Aya mahame ntatanga gusa urwego rurambuye rw’imicungire ya ESG, ahubwo anafasha imiryango gukurikirana iterambere, gushyiraho intego, no gutanga raporo ku mugaragaro ibyo yagezeho binyuze mu gusobanura ibipimo ngenderwaho by’ingenzi bya ESG (KPIs) bihuriweho n’abantu benshi, bityo bikazamura icyizere n’icyizere cya raporo za ESG. Ibi bitanga amabwiriza mashya n’ubuyobozi ku murimo wacu w’ubuhinduzi w’ejo hazaza, kandi bidusaba kwita cyane ku ikoreshwa n’uburyo amahame mpuzamahanga ahoraho mu gikorwa cyo guhindura inyandiko.
Byongeye kandi, hamwe no gukwirakwiza ibitekerezo by'ishoramari rya ESG, amasosiyete menshi arimo kwita ku itegurwa n'ihindurwa rya raporo za ESG. Ubuhinduzi ntibugomba gusa gutanga amakuru neza, ahubwo bugomba no gusuzuma inkomoko y'umuco n'amategeko agenga isoko ry'inyongera kugira ngo harebwe aho ibikubiye mu buhinduzi biherereye n'uko byubahirizwa. Kubwibyo, mu mirimo y'ubuhinduzi izaza, tuzakomeza kongera ubumenyi bwacu ku mahame ya ESG, kunoza ireme ry'ubuhinduzi, no gutanga inkunga ikomeye ku iterambere mpuzamahanga ry'ibigo. Dushingiye kuri ibi, twasobanuye muri make ubunararibonye bw'ubuhinduzi bwa Raporo ya ESG/Iterambere Rirambye kandi tuyisangiza buri wese.
Igihe cyo kohereza: Ukuboza 18-2025