Shells klimaatdoelstelling – reactie op persaandacht voor accountantsverklaring
Shell wil in 2050 of eerder netto een CO2-neutraal energiebedrijf zijn, in lijn met de samenleving. Deze doelstelling is in lijn met het ambitieuzere doel van het Akkoord van Parijs om de stijging van de gemiddelde temperatuur op aarde te beperken tot 1,5 graden Celsius. We hebben hiervoor CO2-doelstellingen op korte, middellange en lange termijn opgesteld. Onze strategie om die doelstellingen te realiseren wordt ondersteund door gedetailleerde bedrijfsplannen die zo'n tien jaar vooruitkijken. Plannen die we elk jaar actualiseren. Met andere woorden: we werken naar dat doel in 2050 toe.
Geen enkel bedrijf heeft gedetailleerde bedrijfsplannen voor de volledige drie decennia tot 2050. Omdat deze details er niet zijn, zegt onze accountant EY dat zij niet in staat is om commentaar te geven op onze doelstelling voor 2050. Dat is volkomen logisch. Voor alle duidelijkheid: EY heeft niet verklaard dat Shell niet op schema ligt om de Parijs-doelstellingen te realiseren.
Zoals EY vermeldt in hun goedkeurende controleverklaring in ons jaarverslag: “De financiële overzichten van Shell weerspiegelen de wereld zoals die momenteel bestaat en wat het management redelijkerwijs verwacht op basis van de huidige feiten en bewijzen. Het geeft niet weer wat het management en de wereld wensen en verlangen - een wereld die voldoet aan het Akkoord van Parijs.”
De weg die Shell aflegt om aan Parijs te voldoen wordt weerspiegeld in de strategie van het bedrijf, stelt EY verder in haar verklaring. “Net als de rest van de samenleving staat Shell aan het begin van een reis, waarvan de snelheid en richting veranderen naarmate de feiten en omstandigheden veranderen en het management deze veranderingen weerspiegelt in de strategie van het bedrijf. Het valt niet binnen onze professionele taak, verantwoordelijkheid of expertise om in onze controleverklaring te vermelden wat wij beschouwen als redelijke veronderstellingen, rekening houdend met de transitie naar ‘netto-nul’ en de impact die dergelijke veronderstellingen kunnen hebben op de jaarrekening van Shell.''
Alles over onze klimaatdoelstelling vind je hier.
De volledige accountantsverklaring van EY vind je hier (pagina 192-215).
Cautionary Note
Cautionary Note
The companies in which Royal Dutch Shell plc directly and indirectly owns investments are separate legal entities. In this release “Shell”, “Shell Group” and “Royal Dutch Shell” are sometimes used for convenience where references are made to Royal Dutch Shell plc and its subsidiaries in general. Likewise, the words “we”, “us” and “our” are also used to refer to Royal Dutch Shell plc and its subsidiaries in general or to those who work for them. These terms are also used where no useful purpose is served by identifying the particular entity or entities. ‘‘Subsidiaries’’, “Shell subsidiaries” and “Shell companies” as used in this release refer to entities over which Royal Dutch Shell plc either directly or indirectly has control. Entities and unincorporated arrangements over which Shell has joint control are generally referred to as “joint ventures” and “joint operations”, respectively. Entities over which Shell has significant influence but neither control nor joint control are referred to as “associates”. The term “Shell interest” is used for convenience to indicate the direct and/or indirect ownership interest held by Shell in an entity or unincorporated joint arrangement, after exclusion of all third-party interest.
This release contains forward-looking statements (within the meaning of the U.S. Private Securities Litigation Reform Act of 1995) concerning the financial condition, results of operations and businesses of Royal Dutch Shell. All statements other than statements of historical fact are, or may be deemed to be, forward-looking statements. Forward-looking statements are statements of future expectations that are based on management’s current expectations and assumptions and involve known and unknown risks and uncertainties that could cause actual results, performance or events to differ materially from those expressed or implied in these statements. Forward-looking statements include, among other things, statements concerning the potential exposure of Royal Dutch Shell to market risks and statements expressing management’s expectations, beliefs, estimates, forecasts, projections and assumptions. These forward-looking statements are identified by their use of terms and phrases such as “aim”, “ambition”, ‘‘anticipate’’, ‘‘believe’’, ‘‘could’’, ‘‘estimate’’, ‘‘expect’’, ‘‘goals’’, ‘‘intend’’, ‘‘may’’, ‘‘objectives’’, ‘‘outlook’’, ‘‘plan’’, ‘‘probably’’, ‘‘project’’, ‘‘risks’’, “schedule”, ‘‘seek’’, ‘‘should’’, ‘‘target’’, ‘‘will’’ and similar terms and phrases. There are a number of factors that could affect the future operations of Royal Dutch Shell and could cause those results to differ materially from those expressed in the forward-looking statements included in this release, including (without limitation): (a) price fluctuations in crude oil and natural gas; (b) changes in demand for Shell’s products; (c) currency fluctuations; (d) drilling and production results; (e) reserves estimates; (f) loss of market share and industry competition; (g) environmental and physical risks; (h) risks associated with the identification of suitable potential acquisition properties and targets, and successful negotiation and completion of such transactions; (i) the risk of doing business in developing countries and countries subject to international sanctions; (j) legislative, fiscal and regulatory developments including regulatory measures addressing climate change; (k) economic and financial market conditions in various countries and regions; (l) political risks, including the risks of expropriation and renegotiation of the terms of contracts with governmental entities, delays or advancements in the approval of projects and delays in the reimbursement for shared costs; (m) risks associated with the impact of pandemics, such as the COVID-19 (coronavirus) outbreak; and (n) changes in trading conditions. No assurance is provided that future dividend payments will match or exceed previous dividend payments. All forward-looking statements contained in this release are expressly qualified in their entirety by the cautionary statements contained or referred to in this section. Readers should not place undue reliance on forward-looking statements. Additional risk factors that may affect future results are contained in Royal Dutch Shell’s Form 20-F for the year ended December 31, 2020 (available at www.shell.com/investor and www.sec.gov). These risk factors also expressly qualify all forward-looking statements contained in this release and should be considered by the reader. Each forward-looking statement speaks only as of the date of this release, April 9, 2021. Neither Royal Dutch Shell plc nor any of its subsidiaries undertake any obligation to publicly update or revise any forward-looking statement as a result of new information, future events or other information. In light of these risks, results could differ materially from those stated, implied or inferred from the forward-looking statements contained in this release.
We may have used certain terms, such as resources, in this release that the United States Securities and Exchange Commission (SEC) strictly prohibits us from including in our filings with the SEC. Investors are urged to consider closely the disclosure in our Form 20-F, File No 1-32575, available on the SEC website www.sec.gov.
