AUDITORS AND EXPERTS INITIATIVE IN SUSTAINABILITY AND CLIMATE RISK ASSESSMENT

Chartered Accountant Mostafa Sherbiny for Sustainability and Climate Risk Assessment (

Other relevant actor

)

#SDGAction53560

Description

AUDITORS AND EXPERTS INITIATIVE IN SUSTAINABILITY AND CLIMATE RISK ASSESSMENT headed by Ambassador Mostafa Sherbiny، International Expert in Sustainability and Chair of the Scientific Chair in Carbon Footprint and Sustainability at ALECSO - League of Arab States and European Climate Pact Ambassador in Egypt 2022, the ISSB published IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures، IFRS S1 and IFRS S2 build on the industry-based SASB Standards; when used together, IFRS S1, IFRS S2 and the SASB Standards can support comprehensive sustainability disclosure and European Standards CSRD because On July 31, 2023, the European Commission adopted the first set of European Sustainability Reporting Standards “ESRSs” for use by all entities subject to the Corporate Sustainability Reporting Directive “CSRD” and the Carbon Border Adjustment Mechanism ( CBAM)

The initiative aims to ensure corporate audit services through the framework of risk management. This initiative will focus on capacity building processes for 10000 auditors, experts and companies in sustainability, various enterprise risk management, climate risk management and some forecasting activities. Support the development of the internal audit opinion on the adequacy and effectiveness of the risk management framework. It will be We will train members of the initiative to be responsible for being an expert or an internal or external auditor in order to support the coverage and evaluation of enterprise risk management processes, including: Understand the IFRS-S1 Sustainability Disclosure Standards and IFRS-S2 Climate Risk Disclosure and European Standards CSRD Standards Capacity building on how to calculate the environmental footprint, water footprint, and carbon footprint and identify risks, including concentrations Willingness to risk and measure Overall risk profile across risk disciplines Heat maps/scorecards for emerging risks Policy management end user computing economic scenarios Forecasting operating losses In addition, the candidate will be responsible for being an internal audit subject matter expert supporting coverage of climate risk management activities including: Climate and environmental risk management strategy, appetite and measurement Evaluate progress against roadmap climate risks and environmental commitments Climate scenario analysis Actively participate in framework design, process and risk framework integration Evaluate climate and environmental reporting (TCFD, ESG, SEC, SCRD ، IFRS-S1 and IFRS-S2) and the Carbon Border Adjustment Mechanism ( CBAM) Dealing with the software

Implementation of the Project/Activity

We will hold training programs and professional diplomas focusing on: Sustainability reporting is becoming increasingly important for stakeholders, with many larger companies already adopting some form of sustainability reporting to accommodate the demands of their key stakeholders. One of the key challenges faced by many investors and other stakeholders is they have not had access to good quality and globally comparable sustainability information, a stark difference to financial data. The developments being made by the ISSB are therefore game changing for sustainability reporting globally. This is recognised by the international community. The ISSB has international support and is backed by the G7, G20, the International Organization of Securities Commissions (IOSCO) and the Financial Stability Board, amongst others. The Standards issued by the ISSB will help combat the challenges of companies 'greenwashing', meaning stakeholders will be able to make better-informed decisions with confidence. IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information The main objective of this Standard is to disclose all information about sustainability-related risks and opportunities that could reasonably be expected to affect a company’s prospects. IFRS S1 provides the basic requirements for sustainability disclosures, which should be used with IFRS S2 as well as the future Standards the ISSB releases. The Standard: requires disclosure of material information about sustainability-related risks and opportunities with the financial statements, to meet investor information needs requires industry specific disclosures and refers to the industry-based SASB standards for guidance when identifying disclosures about sustainability-related risks or opportunities refers to sources to help companies identify sustainability-related risks and opportunities and information (for everything other than in the scope of IFRS S2) requires disclosures that enable investors to understand the connections between the sustainability-related risks and opportunities and the sustainability-related financial disclosures and financial statements. is GAAP agnostic. IFRS S2: Climate-related Disclosures The two Standards are designed to be applied together. However, IFRS S2 has been developed to capture climate-specific requirements which includes: Strategy disclosures that distinguish between physical and transitional risks Disclosure of their plans to respond to climate-related risks and opportunities, including how climate-related targets are set and any targets it is required to meet by law or regulation Companies should perform scenario analysis to explain how various climate-related events may impact the business in the future Climate-related metrics and target disclosures should include: Cross-industry metrics that are relevant to all companies e.g. greenhouse gas emissions, refer to Greenhouse Gas Protocol (GHG Protocol) by World Business Council for Sustainable Development (WBCSD) and World Resources Institute (WRI) on ‘What are sustainability scope 1, 2 and 3 emissions?’ for more information on greenhouse gas emissions. Industry-based metrics relevant to companies within the related industries and Company specific metrics considered by the board or management when measuring progress towards set targets. Providing consulting services to companies and business organizations

Also Building the capabilities of companies within the Arab countries related to dealing with the European Union and training managers of sustainability, quality and environment, the controller and the financial director on European CSRD standards. provide context and an overview of the 12 standards in the first set of ESRSs, along with a review of key changes as compared to earlier ESRSs

“Cross-Cutting” Standards

ESRS 1 General Requirements

ESRS 2 General Disclosure

Environmental Standards

ESRS E1 Climate Change

ESRS E2 Pollution

ESRS E3 Water and Marine Resources

ESRS E4 Biodiversity and Ecosystems

ESRS E5 Resource Use and Circular Economy

Social Standards

ESRS S1 Own Workforce

ESRS S2 Workers in the Value Chain

ESRS S3 Affected Communities

ESRS S4 Consumers and End-Users

Governance Standards

ESRS G1 Business conduct

Arrangements for Capacity-Building and Technology Transfer

Arrangements for Capacity-Building to Practical next steps for preparing to report: Get ready – Be prepared for the possibility of reporting on 2024 information – remember the sustainability report will have to be reported on at the same time as your financial statements which will cause increased pressure on year-end reporting (the ISSB exemption noted above may be allowed for the first reporting period, but is dependent upon local jurisdictions and regulators). Understand your current position – evaluate your current governance structure and sustainability strategy to ensure it is fit for purpose going forwards and perform gap analysis to identify areas where work is needed to enable compliance with the Standards. Create a sustainability roadmap – After understanding your current position, establish how you can address the gaps identified, adopting a timeline of key milestones for your sustainability journey, identifying individuals within your organisation responsible and any potential constraints. Ensure good quality data – ensure adequate controls and processes are in place now to help collate and analyse good quality sustainability data that will compliment your disclosures. Familiarise yourself with the Standards – Companies who are already reporting on sustainability information will likely have an advantage but it’s important to note there will be some differences in the Standards which you will need to identify. Not having a good understanding of all the applicable standards could result in lengthy reports containing duplication or omitted information resulting in non-compliance. Educate your organisation – Ensure all levels of your business have a sound understanding on the importance of sustainability to help drive, grow and implement you sustainability strategy, ensuring there is buy-in at the top of your organisation to encourage the correct mindset to filter down

Coordination mechanisms

We offer opportunities to help organisations secure the rights to incorporate IFRS S1, IFRS S2 - In-depth training on enterprise risk management approach and objectives (eg risk management framework, risk appetite, risk identification/material risk, risk measurement, policy development, regulatory capital, data management, committee management) . - Training in understanding the concepts of sustainability, climate risk and climate risk management practices including relevant regulatory requirements and Carbon footprint calculations - Capacity building to provide them with the skill of capital planning forecasts, related to risk identification and economic scenario design. - Training on how to prepare sustainability and climate risk reports according to IFRS-S1 and IFRS-S2 standards. - Knowledge of operational risk with a focus on operational loss data collection, scenario analysis and stress testing methods. - Build the ability to influence senior leadership and direct audit coverage in a matrix environment.

Evaluation

There will be an evaluation by conducting a survey for the trainees after each course or training program, with data analysis, developing solutions to problems, and following up on the implementation of solutions. Comparing achieved goals with those set at the end of each year and correcting deviations

Partners

Scientific Chair for Carbon Footprint and Sustainability at ALECSO, League of Arab States -The International Union of Stakeholder and Organization for Sustainable Development CIC in UK - The International Union for Experts of Sustainable Development in UK - Egypt Foundation for Health and Sustainable Development -The Volunteer Team Foundation for Humanitarian Action - Green Future website - Sustainable Development Newspaper and Platform _ Climate Specific Union

SDGS & Targets

Goal 6

Ensure availability and sustainable management of water and sanitation for all

6.1

By 2030, achieve universal and equitable access to safe and affordable drinking water for all

6.1.1

Proportion of population using safely managed drinking water services

6.2

By 2030, achieve access to adequate and equitable sanitation and hygiene for all and end open defecation, paying special attention to the needs of women and girls and those in vulnerable situations

6.2.1

Proportion of population using (a) safely managed sanitation services and (b) a hand-washing facility with soap and water

6.3

By 2030, improve water quality by reducing pollution, eliminating dumping and minimizing release of hazardous chemicals and materials, halving the proportion of untreated wastewater and substantially increasing recycling and safe reuse globally

6.3.1

Proportion of domestic and industrial wastewater flows safely treated

6.3.2

Proportion of bodies of water with good ambient water quality

6.4

By 2030, substantially increase water-use efficiency across all sectors and ensure sustainable withdrawals and supply of freshwater to address water scarcity and substantially reduce the number of people suffering from water scarcity

6.4.1

Change in water-use efficiency over time

6.4.2

Level of water stress: freshwater withdrawal as a proportion of available freshwater resources

6.5

By 2030, implement integrated water resources management at all levels, including through transboundary cooperation as appropriate

6.5.1

Degree of integrated water resources management

6.5.2

Proportion of transboundary basin area with an operational arrangement for water cooperation

6.6

By 2020, protect and restore water-related ecosystems, including mountains, forests, wetlands, rivers, aquifers and lakes

6.6.1

Change in the extent of water-related ecosystems over time

6.a

By 2030, expand international cooperation and capacity-building support to developing countries in water- and sanitation-related activities and programmes, including water harvesting, desalination, water efficiency, wastewater treatment, recycling and reuse technologies

6.a.1

Amount of water- and sanitation-related official development assistance that is part of a government-coordinated spending plan

6.b

Support and strengthen the participation of local communities in improving water and sanitation management

6.b.1

Proportion of local administrative units with established and operational policies and procedures for participation of local communities in water and sanitation management

Goal 7

Ensure access to affordable, reliable, sustainable and modern energy for all

7.1

By 2030, ensure universal access to affordable, reliable and modern energy services

7.1.1

Proportion of population with access to electricity

7.1.2

Proportion of population with primary reliance on clean fuels and technology

7.2

By 2030, increase substantially the share of renewable energy in the global energy mix

7.2.1

Renewable energy share in the total final energy consumption

7.3

By 2030, double the global rate of improvement in energy efficiency

7.3.1

Energy intensity measured in terms of primary energy and GDP

7.a

By 2030, enhance international cooperation to facilitate access to clean energy research and technology, including renewable energy, energy efficiency and advanced and cleaner fossil-fuel technology, and promote investment in energy infrastructure and clean energy technology

7.a.1

International financial flows to developing countries in support of clean energy research and development and renewable energy production, including in hybrid systems

7.b

By 2030, expand infrastructure and upgrade technology for supplying modern and sustainable energy services for all in developing countries, in particular least developed countries, small island developing States, and land-locked developing countries, in accordance with their respective programmes of support

7.b.1

Installed renewable energy-generating capacity in developing and developed countries (in watts per capita)

Goal 8

Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all

8.1

Sustain per capita economic growth in accordance with national circumstances and, in particular, at least 7 per cent gross domestic product growth per annum in the least developed countries

8.1.1

Annual growth rate of real GDP per capita

8.2

Achieve higher levels of economic productivity through diversification, technological upgrading and innovation, including through a focus on high-value added and labour-intensive sectors

8.2.1

Annual growth rate of real GDP per employed person

8.3

Promote development-oriented policies that support productive activities, decent job creation, entrepreneurship, creativity and innovation, and encourage the formalization and growth of micro-, small- and medium-sized enterprises, including through access to financial services

8.3.1

Proportion of informal employment in total employment, by sector and sex

8.4

Improve progressively, through 2030, global resource efficiency in consumption and production and endeavour to decouple economic growth from environmental degradation, in accordance with the 10-Year Framework of Programmes on Sustainable Consumption and Production, with developed countries taking the lead

8.4.1

Material footprint, material footprint per capita, and material footprint per GDP

8.4.2

Domestic material consumption, domestic material consumption per capita, and domestic material consumption per GDP

8.5

By 2030, achieve full and productive employment and decent work for all women and men, including for young people and persons with disabilities, and equal pay for work of equal value

8.5.1

Average hourly earnings of female and male employees, by occupation, age and persons with disabilities

8.5.2

Unemployment rate, by sex, age and persons with disabilities

8.6

By 2020, substantially reduce the proportion of youth not in employment, education or training

8.6.1

Proportion of youth (aged 15-24 years) not in education, employment or training

8.7

Take immediate and effective measures to eradicate forced labour, end modern slavery and human trafficking and secure the prohibition and elimination of the worst forms of child labour, including recruitment and use of child soldiers, and by 2025 end child labour in all its forms

8.7.1

Proportion and number of children aged 5‑17 years engaged in child labour, by sex and age

8.8

Protect labour rights and promote safe and secure working environments for all workers, including migrant workers, in particular women migrants, and those in precarious employment

8.8.1

Fatal and non-fatal occupational injuries per 100,000 workers, by sex and migrant status

8.8.2

Level of national compliance with labour rights (freedom of association and collective bargaining) based on International Labour Organization (ILO) textual sources and national legislation, by sex and migrant status

8.9

By 2030, devise and implement policies to promote sustainable tourism that creates jobs and promotes local culture and products

8.9.1

Tourism direct GDP as a proportion of total GDP and in growth rate

8.10

Strengthen the capacity of domestic financial institutions to encourage and expand access to banking, insurance and financial services for all

8.10.1

(a) Number of commercial bank branches per 100,000 adults and (b) number of automated teller machines (ATMs) per 100,000 adults

8.10.2

Proportion of adults (15 years and older) with an account at a bank or other financial institution or with a mobile-money-service provider

8.a

Increase Aid for Trade support for developing countries, in particular least developed countries, including through the Enhanced Integrated Framework for Trade-Related Technical Assistance to Least Developed Countries

8.a.1

Aid for Trade commitments and disbursements

8.b

By 2020, develop and operationalize a global strategy for youth employment and implement the Global Jobs Pact of the International Labour Organization

8.b.1

Existence of a developed and operationalized national strategy for youth employment, as a distinct strategy or as part of a national employment strategy

Goal 9

Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation

9.1

Develop quality, reliable, sustainable and resilient infrastructure, including regional and transborder infrastructure, to support economic development and human well-being, with a focus on affordable and equitable access for all

9.1.1

Proportion of the rural population who live within 2 km of an all-season road

9.1.2

Passenger and freight volumes, by mode of transport

9.2

Promote inclusive and sustainable industrialization and, by 2030, significantly raise industry’s share of employment and gross domestic product, in line with national circumstances, and double its share in least developed countries

9.2.1

Manufacturing value added as a proportion of GDP and per capita

9.2.2

Manufacturing employment as a proportion of total employment

9.3

Increase the access of small-scale industrial and other enterprises, in particular in developing countries, to financial services, including affordable credit, and their integration into value chains and markets

9.3.1

Proportion of small-scale industries in total industry value added

9.3.2

Proportion of small-scale industries with a loan or line of credit

9.4

By 2030, upgrade infrastructure and retrofit industries to make them sustainable, with increased resource-use efficiency and greater adoption of clean and environmentally sound technologies and industrial processes, with all countries taking action in accordance with their respective capabilities

9.4.1

CO₂emission per unit of value added

9.5

Enhance scientific research, upgrade the technological capabilities of industrial sectors in all countries, in particular developing countries, including, by 2030, encouraging innovation and substantially increasing the number of research and development workers per 1 million people and public and private research and development spending

9.5.1

Research and development expenditure as a proportion of GDP

9.5.2

Researchers (in full-time equivalent) per million inhabitants

9.a

Facilitate sustainable and resilient infrastructure development in developing countries through enhanced financial, technological and technical support to African countries, least developed countries, landlocked developing countries and small island developing States

9.a.1

Total official international support (official development assistance plus other official flows) to infrastructure

9.b

Support domestic technology development, research and innovation in developing countries, including by ensuring a conducive policy environment for, inter alia, industrial diversification and value addition to commodities

9.b.1

Proportion of medium and high-tech industry value added in total value added

9.c

Significantly increase access to information and communications technology and strive to provide universal and affordable access to the Internet in least developed countries by 2020

9.c.1

Proportion of population covered by a mobile network, by technology

Goal 11

Make cities and human settlements inclusive, safe, resilient and sustainable

11.1

By 2030, ensure access for all to adequate, safe and affordable housing and basic services and upgrade slums

11.1.1

Proportion of urban population living in slums, informal settlements or inadequate housing

11.2

By 2030, provide access to safe, affordable, accessible and sustainable transport systems for all, improving road safety, notably by expanding public transport, with special attention to the needs of those in vulnerable situations, women, children, persons with disabilities and older persons

11.2.1

Proportion of population that has convenient access to public transport, by sex, age and persons with disabilities

11.3

By 2030, enhance inclusive and sustainable urbanization and capacity for participatory, integrated and sustainable human settlement planning and management in all countries

11.3.1

Ratio of land consumption rate to population growth rate

11.3.2

Proportion of cities with a direct participation structure of civil society in urban planning and management that operate regularly and democratically

11.4

Strengthen efforts to protect and safeguard the world’s cultural and natural heritage

11.4.1

Total per capita expenditure on the preservation, protection and conservation of all cultural and natural heritage, by source of funding (public, private), type of heritage (cultural, natural) and level of government (national, regional, and local/municipal)

11.5

By 2030, significantly reduce the number of deaths and the number of people affected and substantially decrease the direct economic losses relative to global gross domestic product caused by disasters, including water-related disasters, with a focus on protecting the poor and people in vulnerable situations

11.5.1

Number of deaths, missing persons and directly affected persons attributed to disasters per 100,000 population

11.5.2

Direct economic loss attributed to disasters in relation to global domestic product (GDP)

11.5.3

(a) Damage to critical infrastructure and (b) number of disruptions to basic services, attributed to disasters

11.6

By 2030, reduce the adverse per capita environmental impact of cities, including by paying special attention to air quality and municipal and other waste management

11.6.1

Proportion of municipal solid waste collected and managed in controlled facilities out of total municipal waste generated, by cities

11.6.2

Annual mean levels of fine particulate matter (e.g. PM2.5 and PM10) in cities (population weighted)

11.7

By 2030, provide universal access to safe, inclusive and accessible, green and public spaces, in particular for women and children, older persons and persons with disabilities

11.7.1

Average share of the built-up area of cities that is open space for public use for all, by sex, age and persons with disabilities

11.7.2

Proportion of persons victim of non-sexual or sexual harassment, by sex, age, disability status and place of occurrence, in the previous 12 months

11.a

Support positive economic, social and environmental links between urban, peri-urban and rural areas by strengthening national and regional development planning

11.a.1

Number of countries that have national urban policies or regional development plans that (a) respond to population dynamics; (b) ensure balanced territorial development; and (c) increase local fiscal space

11.b

By 2020, substantially increase the number of cities and human settlements adopting and implementing integrated policies and plans towards inclusion, resource efficiency, mitigation and adaptation to climate change, resilience to disasters, and develop and implement, in line with the Sendai Framework for Disaster Risk Reduction 2015-2030, holistic disaster risk management at all levels

11.b.1

Number of countries that adopt and implement national disaster risk reduction strategies in line with the Sendai Framework for Disaster Risk Reduction 2015–2030

11.b.2

Proportion of local governments that adopt and implement local disaster risk reduction strategies in line with national disaster risk reduction strategies

11.c

Support least developed countries, including through financial and technical assistance, in building sustainable and resilient buildings utilizing local materials

Goal 12

Ensure sustainable consumption and production patterns

12.1

Implement the 10-Year Framework of Programmes on Sustainable Consumption and Production Patterns, all countries taking action, with developed countries taking the lead, taking into account the development and capabilities of developing countries

12.1.1

Number of countries developing, adopting or implementing policy instruments aimed at supporting the shift to sustainable consumption and production

12.2

By 2030, achieve the sustainable management and efficient use of natural resources

12.2.1

Material footprint, material footprint per capita, and material footprint per GDP

12.2.2

Domestic material consumption, domestic material consumption per capita, and domestic material consumption per GDP

12.3

By 2030, halve per capita global food waste at the retail and consumer levels and reduce food losses along production and supply chains, including post-harvest losses

12.3.1

(a) Food loss index and (b) food waste index

12.4

By 2020, achieve the environmentally sound management of chemicals and all wastes throughout their life cycle, in accordance with agreed international frameworks, and significantly reduce their release to air, water and soil in order to minimize their adverse impacts on human health and the environment

12.4.1

Number of parties to international multilateral environmental agreements on hazardous waste, and other chemicals that meet their commitments and obligations in transmitting information as required by each relevant agreement

12.4.2

(a) Hazardous waste generated per capita; and (b) proportion of hazardous waste treated, by type of treatment

12.5

By 2030, substantially reduce waste generation through prevention, reduction, recycling and reuse

12.5.1

National recycling rate, tons of material recycled

12.6

Encourage companies, especially large and transnational companies, to adopt sustainable practices and to integrate sustainability information into their reporting cycle

12.6.1

Number of companies publishing sustainability reports

12.7

Promote public procurement practices that are sustainable, in accordance with national policies and priorities

12.7.1

Number of countries implementing sustainable public procurement policies and action plans

12.8

By 2030, ensure that people everywhere have the relevant information and awareness for sustainable development and lifestyles in harmony with nature

12.8.1

Extent to which (i) global citizenship education and (ii) education for sustainable development are mainstreamed in (a) national education policies; (b) curricula; (c) teacher education; and (d) student assessment

12.a

Support developing countries to strengthen their scientific and technological capacity to move towards more sustainable patterns of consumption and production

12.a.1

Installed renewable energy-generating capacity in developing and developed countries (in watts per capita)

12.b

Develop and implement tools to monitor sustainable development impacts for sustainable tourism that creates jobs and promotes local culture and products

12.b.1

Implementation of standard accounting tools to monitor the economic and environmental aspects of tourism sustainability

12.c

Rationalize inefficient fossil-fuel subsidies that encourage wasteful consumption by removing market distortions, in accordance with national circumstances, including by restructuring taxation and phasing out those harmful subsidies, where they exist, to reflect their environmental impacts, taking fully into account the specific needs and conditions of developing countries and minimizing the possible adverse impacts on their development in a manner that protects the poor and the affected communities

12.c.1

Amount of fossil-fuel subsidies (production and consumption) per unit of GDP

Goal 13

Take urgent action to combat climate change and its impacts

13.1

Strengthen resilience and adaptive capacity to climate-related hazards and natural disasters in all countries

13.1.1

Number of deaths, missing persons and directly affected persons attributed to disasters per 100,000 population

13.1.2

Number of countries that adopt and implement national disaster risk reduction strategies in line with the Sendai Framework for Disaster Risk Reduction 2015–2030

13.1.3

Proportion of local governments that adopt and implement local disaster risk reduction strategies in line with national disaster risk reduction strategies

13.2

Integrate climate change measures into national policies, strategies and planning

13.2.1

Number of countries with nationally determined contributions, long-term strategies, national adaptation plans and adaptation communications, as reported to the secretariat of the United Nations Framework Convention on Climate Change

13.2.2

Total greenhouse gas emissions per year

13.3

Improve education, awareness-raising and human and institutional capacity on climate change mitigation, adaptation, impact reduction and early warning

13.3.1

13.a

Implement the commitment undertaken by developed-country parties to the United Nations Framework Convention on Climate Change to a goal of mobilizing jointly $100 billion annually by 2020 from all sources to address the needs of developing countries in the context of meaningful mitigation actions and transparency on implementation and fully operationalize the Green Climate Fund through its capitalization as soon as possible

13.a.1

Amounts provided and mobilized in United States dollars per year in relation to the continued existing collective mobilization goal of the $100 billion commitment through to 2025

13.b

Promote mechanisms for raising capacity for effective climate change-related planning and management in least developed countries and small island developing States, including focusing on women, youth and local and marginalized communities

13.b.1

Number of least developed countries and small island developing States with nationally determined contributions, long-term strategies, national adaptation plans and adaptation communications, as reported to the secretariat of the United Nations Framework Convention on Climate Change

Goal 14

Conserve and sustainably use the oceans, seas and marine resources for sustainable development

14.1

By 2025, prevent and significantly reduce marine pollution of all kinds, in particular from land-based activities, including marine debris and nutrient pollution

14.1.1

(a) Index of coastal eutrophication; and (b) plastic debris density

14.2

By 2020, sustainably manage and protect marine and coastal ecosystems to avoid significant adverse impacts, including by strengthening their resilience, and take action for their restoration in order to achieve healthy and productive oceans

14.2.1

Number of countries using ecosystem-based approaches to managing marine areas

14.3

Minimize and address the impacts of ocean acidification, including through enhanced scientific cooperation at all levels

14.3.1

Average marine acidity (pH) measured at agreed suite of representative sampling stations

14.4

By 2020, effectively regulate harvesting and end overfishing, illegal, unreported and unregulated fishing and destructive fishing practices and implement science-based management plans, in order to restore fish stocks in the shortest time feasible, at least to levels that can produce maximum sustainable yield as determined by their biological characteristics

14.4.1

Proportion of fish stocks within biologically sustainable levels

14.5

By 2020, conserve at least 10 per cent of coastal and marine areas, consistent with national and international law and based on the best available scientific information

14.5.1

Coverage of protected areas in relation to marine areas

14.6

By 2020, prohibit certain forms of fisheries subsidies which contribute to overcapacity and overfishing, eliminate subsidies that contribute to illegal, unreported and unregulated fishing and refrain from introducing new such subsidies, recognizing that appropriate and effective special and differential treatment for developing and least developed countries should be an integral part of the World Trade Organization fisheries subsidies negotiation

14.6.1

Degree of implementation of international instruments aiming to combat illegal, unreported and unregulated fishing

14.7

By 2030, increase the economic benefits to Small Island developing States and least developed countries from the sustainable use of marine resources, including through sustainable management of fisheries, aquaculture and tourism

14.7.1

Sustainable fisheries as a proportion of GDP in small island developing States, least developed countries and all countries

14.a

Increase scientific knowledge, develop research capacity and transfer marine technology, taking into account the Intergovernmental Oceanographic Commission Criteria and Guidelines on the Transfer of Marine Technology, in order to improve ocean health and to enhance the contribution of marine biodiversity to the development of developing countries, in particular small island developing States and least developed countries

14.a.1

Proportion of total research budget allocated to research in the field of marine technology

14.b

Provide access for small-scale artisanal fishers to marine resources and markets

14.b.1

Degree of application of a legal/regulatory/policy/institutional framework which recognizes and protects access rights for small‐scale fisheries

14.c

Enhance the conservation and sustainable use of oceans and their resources by implementing international law as reflected in United Nations Convention on the Law of the Sea, which provides the legal framework for the conservation and sustainable use of oceans and their resources, as recalled in paragraph 158 of "The future we want"

14.c.1

Number of countries making progress in ratifying, accepting and implementing through legal, policy and institutional frameworks, ocean-related instruments that implement international law, as reflected in the United Nations Convention on the Law of the Sea, for the conservation and sustainable use of the oceans and their resources

Goal 15

Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss

15.1

By 2020, ensure the conservation, restoration and sustainable use of terrestrial and inland freshwater ecosystems and their services, in particular forests, wetlands, mountains and drylands, in line with obligations under international agreements

15.1.1

Forest area as a proportion of total land area

15.1.2

Proportion of important sites for terrestrial and freshwater biodiversity that are covered by protected areas, by ecosystem type

15.2

By 2020, promote the implementation of sustainable management of all types of forests, halt deforestation, restore degraded forests and substantially increase afforestation and reforestation globally

15.2.1

Progress towards sustainable forest management

15.3

By 2030, combat desertification, restore degraded land and soil, including land affected by desertification, drought and floods, and strive to achieve a land degradation-neutral world

15.3.1

Proportion of land that is degraded over total land area

15.4

By 2030, ensure the conservation of mountain ecosystems, including their biodiversity, in order to enhance their capacity to provide benefits that are essential for sustainable development

15.4.1

Coverage by protected areas of important sites for mountain biodiversity

15.4.2

Mountain Green Cover Index

15.5

Take urgent and significant action to reduce the degradation of natural habitats, halt the loss of biodiversity and, by 2020, protect and prevent the extinction of threatened species

15.5.1

Red List Index

15.6

Promote fair and equitable sharing of the benefits arising from the utilization of genetic resources and promote appropriate access to such resources, as internationally agreed

15.6.1

Number of countries that have adopted legislative, administrative and policy frameworks to ensure fair and equitable sharing of benefits

15.7

Take urgent action to end poaching and trafficking of protected species of flora and fauna and address both demand and supply of illegal wildlife products

15.7.1

Proportion of traded wildlife that was poached or illicitly trafficked

15.8

By 2020, introduce measures to prevent the introduction and significantly reduce the impact of invasive alien species on land and water ecosystems and control or eradicate the priority species

15.8.1

Proportion of countries adopting relevant national legislation and adequately resourcing the prevention or control of invasive alien species

15.9

By 2020, integrate ecosystem and biodiversity values into national and local planning, development processes, poverty reduction strategies and accounts

15.9.1

(a) Number of countries that have established national targets in accordance with or similar to Aichi Biodiversity Target 2 of the Strategic Plan for Biodiversity 2011–2020 in their national biodiversity strategy and action plans and the progress reported towards these targets; and (b) integration of biodiversity into national accounting and reporting systems, defined as implementation of the System of Environmental-Economic Accounting

15.a

Mobilize and significantly increase financial resources from all sources to conserve and sustainably use biodiversity and ecosystems

15.a.1

(a) Official development assistance on conservation and sustainable use of biodiversity; and (b) revenue generated and finance mobilized from biodiversity-relevant economic instruments

15.b

Mobilize significant resources from all sources and at all levels to finance sustainable forest management and provide adequate incentives to developing countries to advance such management, including for conservation and reforestation

15.b.1

(a) Official development assistance on conservation and sustainable use of biodiversity; and (b) revenue generated and finance mobilized from biodiversity-relevant economic instruments

15.c

Enhance global support for efforts to combat poaching and trafficking of protected species, including by increasing the capacity of local communities to pursue sustainable livelihood opportunities

15.c.1

Proportion of traded wildlife that was poached or illicitly trafficked

SDG 14 targets covered

Name	Description
14.1	By 2025, prevent and significantly reduce marine pollution of all kinds, in particular from land-based activities, including marine debris and nutrient pollution
14.2	By 2020, sustainably manage and protect marine and coastal ecosystems to avoid significant adverse impacts, including by strengthening their resilience, and take action for their restoration in order to achieve healthy and productive oceans
14.3	Minimize and address the impacts of ocean acidification, including through enhanced scientific cooperation at all levels
14.4	By 2020, effectively regulate harvesting and end overfishing, illegal, unreported and unregulated fishing and destructive fishing practices and implement science-based management plans, in order to restore fish stocks in the shortest time feasible, at least to levels that can produce maximum sustainable yield as determined by their biological characteristics
14.5	By 2020, conserve at least 10 per cent of coastal and marine areas, consistent with national and international law and based on the best available scientific information
14.6	By 2020, prohibit certain forms of fisheries subsidies which contribute to overcapacity and overfishing, eliminate subsidies that contribute to illegal, unreported and unregulated fishing and refrain from introducing new such subsidies, recognizing that appropriate and effective special and differential treatment for developing and least developed countries should be an integral part of the World Trade Organization fisheries subsidies negotiation
14.7	By 2030, increase the economic benefits to Small Island developing States and least developed countries from the sustainable use of marine resources, including through sustainable management of fisheries, aquaculture and tourism
14.a	Increase scientific knowledge, develop research capacity and transfer marine technology, taking into account the Intergovernmental Oceanographic Commission Criteria and Guidelines on the Transfer of Marine Technology, in order to improve ocean health and to enhance the contribution of marine biodiversity to the development of developing countries, in particular small island developing States and least developed countries
14.b	Provide access for small-scale artisanal fishers to marine resources and markets
14.c	Enhance the conservation and sustainable use of oceans and their resources by implementing international law as reflected in United Nations Convention on the Law of the Sea, which provides the legal framework for the conservation and sustainable use of oceans and their resources, as recalled in paragraph 158 of "The future we want"

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Ambassador / Mostafa Sherbiny، Chairman of the Scientific Chair for Carbon Footprint and Sustainability at ALECSO, League of Arab States, and international expert in sustainability

Graduates of the first professional diploma in carbon footprint calculation in the Arab countries

Feedback

Action Network

Type of initiative

Stakeholder Acceleration Actions

Timeline

01 September 2023 (start date)

31 December 2030 (date of completion)

Entity

Chartered Accountant Mostafa Sherbiny for Sustainability and Climate Risk Assessment

SDGs

6 7 8 9 11 12 13 14 15

Geographical coverage

Cairo, Egypt

Other beneficiaries

This qualification is aimed at all financial services professionals globally who have an understanding of risk management principles and wish to develop and demonstrate their knowledge and expertise of climate risk. With broad financial services sector coverage, including investment managers, risk managers, wealth managers with an interest of risk, analysts, ESG consultants, bankers, insurers, central bankers and regulators.

Photos

More information

https://sherbiny2030.business.site/#posts

Countries

Algeria

Bahrain

Egypt

Iraq

Kuwait

Lebanon

Liberia

Mauritania

Morocco

Oman

Qatar

Saudi Arabia

Sudan

Tunisia

United Arab Emirates

Ibero-American Network of Life Cycle Assesment

Contact Information

Ambassador Mostafa Sherbiny, International expert and chartered accountant in assessing climate risks and sustainability

iuesd.ngo@gmail.com