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\u971e\u5149\u667a\u5e93\u53d1\u5e03\u300a2026\u4e2d\u56fd\u4f01\u4e1a\u51fa\u6d77\u6b27\u6d32ESG\u5408\u89c4\u62a5\u544a\u300b\uff0c\u89e3\u8bfb\u6b27\u76dfESG\u4f53\u7cfb\uff0c\u5e2e\u52a9\u51fa\u6d77\u4f01\u4e1a\u770b\u6e05\u76d1\u7ba1\u8282\u70b9\u3001\u8bc6\u522b\u98ce\u9669\u3001\u89c4\u5212\u5408\u89c4\u8def\u5f84\u3002<\/p>\n

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\u6b27\u76dfESG\u76d1\u7ba1\u5168\u666f\uff1a\u4e09\u5c42\u67b6\u6784+\u516d\u5927\u6838\u5fc3\u6cd5\u89c4<\/strong><\/p>\n

\u6b27\u76df\u5df2\u7ecf\u642d\u5efa\u8d77\u201c\u62ab\u9732\u8981\u6c42\u5c42-\u5c3d\u804c\u8c03\u67e5\u5c42-\u5e02\u573a\u51c6\u5165\u5c42\u201d<\/strong>\u4e09\u5c42\u76d1\u7ba1\u67b6\u6784<\/p>\n

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1.\u62ab\u9732\u8981\u6c42\u5c42<\/strong>\uff1aCSRD\u3001ESRS\u3001SFDR\u3001\u6b27\u76df\u5206\u7c7b\u6cd5\uff0c\u7ea6\u675f\u4f01\u4e1aESG\u4fe1\u606f\u5bf9\u5916\u62ab\u9732\uff1b<\/p>\n

2.\u5c3d\u804c\u8c03\u67e5\u5c42<\/strong>\uff1aCSDDD\uff0c\u5f3a\u5236\u4f01\u4e1a\u5bf9\u4e0a\u4e0b\u6e38\u4f9b\u5e94\u94fe\u5f00\u5c55\u4eba\u6743\u3001\u73af\u5883\u98ce\u9669\u5c3d\u8c03\uff1b<\/p>\n

3.\u5e02\u573a\u51c6\u5165\u5c42<\/strong>\uff1aCBAM\u78b3\u5173\u7a0e\u3001EUDR\u65e0\u6bc1\u6797\u6cd5\u89c4\u3001\u7535\u6c60\u62a4\u7167\u3001\u751f\u6001\u8bbe\u8ba1\u6cd5\u89c4\uff0c\u76f4\u63a5\u51b3\u5b9a\u4ea7\u54c1\u80fd\u5426\u8fdb\u5165\u6b27\u76df\u5e02\u573a\u3002<\/p>\n

\u516d\u5927\u6838\u5fc3\u6cd5\u89c4\u4e00\u89c8<\/strong><\/p>\n

<\/p>\n

2026-2028\u662f\u51fa\u6d77\u6b27\u6d32\u5408\u89c4\u7a97\u53e3\u671f<\/p>\n

<\/p>\n

\u9ad8\u4f18\u5148\u7ea7\u8282\u70b9\uff1a<\/strong><\/p>\n

\u00b72026-12-30\uff1aEUDR\u6b27\u76df\u65e0\u6bc1\u6797\u4ea7\u54c1\u6cd5\u89c4\u6b63\u5f0f\u5b9e\u65bd<\/p>\n

\u00b72027-02-18\uff1a\u7535\u6c60\u62a4\u7167\u5f3a\u5236\u5b9e\u65bd\uff08\u65b0\u7535\u6c60\u6cd5\uff09<\/p>\n

\u00b72027-09-30\uff1aCBAM\u78b3\u8fb9\u5883\u8c03\u8282\u673a\u5236\u9996\u6b21\u5e74\u5ea6\u7533\u62a5<\/p>\n

\u00b72028\u5e74\uff1aCSRD\u5168\u9762\u5b9e\u65bd\u3001CSDDD\u5c3d\u804c\u8c03\u67e5\u4e49\u52a1\u5168\u9762\u843d\u5730<\/p>\n

\u4e0d\u8981\u7b49\u5230\u622a\u6b62\u65e5\u671f\u518d\u542f\u52a8\uff0c\u591a\u6570\u6cd5\u89c4\u9700\u8981\u4f9b\u5e94\u94fe\u6570\u636e\u79ef\u7d2f\uff0c\u5efa\u8bae\u63d0\u524d12-18\u4e2a\u6708\u5e03\u5c40\u3002<\/p>\n

<\/p>\n

\u4e94\u5927\u6838\u5fc3\u6cd5\u89c4\u89e3\u8bfb<\/strong><\/p>\n

1.CSRD\uff1a\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u6307\u4ee4<\/strong><\/p>\n

<\/p>\n

OmnibusI\u4fee\u8ba2\u540e\u9002\u7528\u95e8\u69db\uff1a\u6b27\u76df\u5883\u5185\u5458\u5de5\uff1e1000\u4eba\uff0c\u6216\u8425\u6536\uff1e4500\u4e07\u6b27\u5143\uff1b\u975e\u6b27\u76df\u4f01\u4e1a\u6b27\u76df\u533a\u57df\u8425\u6536\uff1e1.5\u4ebf\u6b27\u5143\u3002\u6838\u5fc3\u89c4\u5219\uff1a<\/p>\n

\u00b7\u9075\u5faaESRS\u51c6\u5219\uff0c\u843d\u5b9e\u53cc\u91cd\u91cd\u8981\u6027\u539f\u5219\uff08\u5f71\u54cd\u91cd\u8981\u6027+\u8d22\u52a1\u91cd\u8981\u6027\uff09\uff1b<\/p>\n

\u00b7ESG\u62a5\u544a\u9700\u8981\u7b2c\u4e09\u65b9\u6709\u9650\u4fdd\u8bc1\u9274\u8bc1\uff0c\u548c\u8d22\u52a1\u62a5\u544a\u653e\u5728\u540c\u4e00\u7ba1\u7406\u5c42\u62a5\u544a\u4e2d\u3002<\/p>\n

\u5373\u4fbf\u4f01\u4e1a\u672c\u8eab\u4e0d\u76f4\u63a5\u88abCSRD\u7ba1\u8f96\uff0c\u6b27\u6d32\u5ba2\u6237\u4f9d\u7136\u4f1a\u7d22\u8981ESG\u6570\u636e\u3002\u5c3d\u65e9\u642d\u5efaESG\u6570\u636e\u6536\u96c6\u4f53\u7cfb\uff0c\u662f\u5e94\u5bf9\u5ba2\u6237\u4f20\u5bfc\u538b\u529b\u7684\u5173\u952e\u3002<\/p>\n

2.CSDDD\u4f9b\u5e94\u94fe\u5c3d\u804c\u8c03\u67e5\u6307\u4ee4<\/strong><\/p>\n

<\/p>\n

2028\u5e74\u9010\u6b65\u751f\u6548\uff0c\u4f01\u4e1a\u987b\u843d\u5b9e\u516d\u5927\u4e49\u52a1\uff1a<\/p>\n

\u2460\u5efa\u7acb\u5c3d\u804c\u8c03\u67e5\u653f\u7b56<\/p>\n

\u2461\u4f9b\u5e94\u94fe\u4eba\u6743\u73af\u5883\u98ce\u9669\u8bc6\u522b<\/p>\n

\u2462\u98ce\u9669\u9884\u9632\u4e0e\u7f13\u89e3<\/p>\n

\u2463\u6301\u7eed\u76d1\u6d4b\u8ddf\u8e2a<\/p>\n

\u2464\u516c\u5f00\u5c3d\u8c03\u4fe1\u606f<\/p>\n

\u2465\u5efa\u7acb\u53d7\u5f71\u54cd\u76f8\u5173\u65b9\u7533\u8bc9\u901a\u9053<\/p>\n

CSDDD\u8986\u76d6\u6574\u4e2a\u4f9b\u5e94\u94fe\uff0c\u4e0d\u6b62\u4e00\u7ea7\u4f9b\u5e94\u5546\uff0c\u4e0b\u6e38\u4e8c\u7ea7\u3001\u4e09\u7ea7\u4f9b\u5e94\u5546\u7684\u52b3\u5de5\u3001\u73af\u5883\u98ce\u9669\uff0c\u8d23\u4efb\u4f1a\u4f20\u5bfc\u81f3\u54c1\u724c\u65b9\u3002<\/p>\n

3.CBAM\u78b3\u8fb9\u5883\u8c03\u8282\u673a\u5236<\/strong><\/p>\n

<\/p>\n

\u7ba1\u63a7\u54c1\u7c7b\uff1a\u94a2\u94c1\u3001\u94dd\u3001\u6c34\u6ce5\u3001\u5316\u80a5\u3001\u7535\u529b\u3001\u5de5\u4e1a\u6c22\u6c14\u3002<\/p>\n

\u00b72023-2025\u8fc7\u6e21\u671f\uff1a\u4ec5\u505a\u78b3\u6392\u653e\u62a5\u544a\uff0c\u65e0\u9700\u4ed8\u8d39\uff1b<\/p>\n

\u00b72026-01\u8d77\u6b63\u5f0f\u8d2d\u4e70CBAM\u78b3\u8bc1\u4e66\uff1b<\/p>\n

\u00b72027-09-30\u5b8c\u6210\u9996\u6b21\u6b63\u5f0f\u5e74\u5ea6\u7533\u62a5\uff1b\u78b3\u4ef7\u4e0e\u6b27\u76dfETS\u78b3\u5e02\u573a\u4ef7\u683c\u6302\u94a9\uff0c\u51fa\u53e3\u4f01\u4e1a\u5c06\u76f4\u63a5\u627f\u62c5\u78b3\u6210\u672c\u3002<\/p>\n

4.EUDR\u6b27\u76df\u65e0\u6bc1\u6797\u4ea7\u54c1\u6cd5\u89c4<\/strong><\/p>\n

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\u8986\u76d67\u5927\u7c7b\u5927\u5b97\u5546\u54c1\uff1a\u5927\u8c46\u3001\u725b\u8089\u3001\u68d5\u6988\u6cb9\u3001\u6728\u6750\u3001\u53ef\u53ef\u3001\u5496\u5561\u3001\u5929\u7136\u6a61\u80f6\u3002\u786c\u6027\u5408\u89c4\u6761\u4ef6\u5982\u4e0b\uff1a<\/p>\n

1.\u4ea7\u54c1\u571f\u5730\u4e0d\u80fd\u51fa\u73b02020\u5e74\u4e4b\u540e\u7684\u6bc1\u6797\uff1b<\/p>\n

2.\u63d0\u4ea4\u5c3d\u804c\u8c03\u67e5\u58f0\u660e\uff1b<\/p>\n

3.\u63d0\u4f9b\u5730\u5757GPS\u5730\u7406\u5b9a\u4f4d\u4fe1\u606f\uff1b<\/p>\n

4.\u56fd\u5bb6\u98ce\u9669\u5206\u7ea7\uff08\u4f4e\/\u6807\u51c6\/\u9ad8\u98ce\u9669\uff09\uff0c\u6b27\u76df\u6210\u5458\u56fd\u5f00\u5c55\u5b98\u65b9\u6838\u67e5\u3002\u751f\u6548\u65f6\u95f4\uff1a20261230\uff0c\u6728\u6750\u3001\u5bb6\u5177\u3001\u519c\u4ea7\u54c1\u51fa\u53e3\u4f01\u4e1a\u9700\u8981\u9ad8\u5ea6\u8b66\u60d5\u3002<\/p>\n

5.\u6b27\u76df\u65b0\u7535\u6c60\u6cd5\u89c4&\u7535\u6c60\u62a4\u7167<\/strong><\/p>\n

<\/p>\n

\u7535\u6c60\u62a4\u7167\u5f3a\u5236\u65f6\u95f4\uff1a2027-02-18\u3002\u7535\u6c60\u62a4\u7167\u5fc5\u987b\u5305\u542b\uff1a\u5168\u751f\u547d\u5468\u671f\u78b3\u8db3\u8ff9\u3001\u9502\u94b4\u954d\u539f\u6750\u6599\u6765\u6e90\u3001\u518d\u751f\u6750\u6599\u5360\u6bd4\u3001\u7535\u6c60\u6027\u80fd\u8010\u4e45\u53c2\u6570\u3001\u62c6\u89e3\u56de\u6536\u6307\u5f15\u3001\u4f9b\u5e94\u94fe\u539f\u6750\u6599\u5c3d\u8c03\u8bb0\u5f55\u3002\u540e\u7eed2028\u30012031\u5e74\u8fd8\u4f1a\u6301\u7eed\u52a0\u7801\u56de\u6536\u6750\u6599\u3001\u56de\u6536\u7387\u6307\u6807\u3002<\/p>\n

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\u4e03\u5927\u884c\u4e1aESG\u66b4\u9732\u5ea6\u5206\u7ea7<\/strong><\/p>\n

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\u5236\u9020\u4e1a\u6574\u4f53\u9762\u4e34\u4e09\u5c42\u53e0\u52a0\u538b\u529b<\/p>\n

1.\u4ea7\u54c1\u5c42\uff1aCBAM\u78b3\u6210\u672c\u3001\u7535\u6c60\u62a4\u7167\u3001EUDR\u65e0\u6bc1\u6797\u8bc1\u660e\u3001\u751f\u6001\u8bbe\u8ba1\uff1b<\/p>\n

2.\u4f9b\u5e94\u94fe\u5c42\uff1aCSDDD\u4eba\u6743\u5c3d\u8c03\u3001\u4f9b\u5e94\u5546ESG\u5ba1\u6838\u3001\u5168\u94fe\u6761\u6570\u636e\u8ffd\u6eaf\uff1b<\/p>\n

3.\u62ab\u9732\u5c42\uff1aCSRD\u62ab\u9732\u3001\u5ba2\u6237ESG\u6570\u636e\u7d22\u53d6\u3001\u7b2c\u4e09\u65b9\u9274\u8bc1\u3002<\/p>\n

<\/p>\n

\u7eba\u7ec7\u670d\u88c5\u91cd\u70b9\u98ce\u9669\u5728\u4e8e\u4f9b\u5e94\u94fe\u52b3\u5de5\u6743\u76ca\u5ba1\u67e5\uff1b\u7535\u5b50\u7535\u6c14\u91cd\u70b9\u5728\u4e8e\u54cd\u5e94\u5ba2\u6237ESG\u6570\u636e\u9700\u6c42\u3001\u51b2\u7a81\u77ff\u4ea7\u5c3d\u8c03\u3002<\/p>\n

<\/p>\n

ESG\u5408\u89c4\u771f\u5b9e\u6848\u4f8b\u62c6\u89e3<\/strong><\/p>\n

ESG\u5206\u4e3aE\u73af\u5883\u3001S\u793e\u4f1a\u3001G\u6cbb\u7406\u4e09\u5927\u7ef4\u5ea6<\/p>\n

<\/p>\n

\u00b7E\u73af\u5883<\/strong>\uff1a\u78b3\u8db3\u8ff9\u3001\u80fd\u6e90\u3001\u6c34\u8d44\u6e90\u3001\u5e9f\u5f03\u7269\u5faa\u73af\u3001\u751f\u7269\u591a\u6837\u6027\u3001\u6c61\u67d3\u9632\u6cbb\uff1b<\/p>\n

\u00b7S\u793e\u4f1a<\/strong>\uff1a\u52b3\u5de5\u4eba\u6743\u3001\u804c\u4e1a\u5b89\u5168\u3001\u4f9b\u5e94\u94fe\u7ba1\u7406\u3001\u5458\u5de5\u591a\u5143\u5316\u3001\u793e\u533a\u3001\u6d88\u8d39\u8005\u6743\u76ca\uff1b<\/p>\n

\u00b7G\u6cbb\u7406<\/strong>\uff1a\u53cd\u8150\u8d25\u3001\u8463\u4e8b\u4f1a\u591a\u5143\u5316\u3001\u4fe1\u606f\u62ab\u9732\u3001\u98ce\u9669\u7ba1\u7406\u3001\u77e5\u8bc6\u4ea7\u6743\u4fdd\u62a4\u3002<\/p>\n

\u51fa\u6d77\u6b27\u6d32\u4f01\u4e1a\u5408\u89c4\u6848\u4f8b<\/p>\n

<\/p>\n

1.\u6069\u6377\u80a1\u4efd\uff5c\u7535\u6c60\u6cd5\u89c4+CSRD<\/strong>\u6b27\u6d32\u5ba2\u6237\u9502\u7535\u6c60\u4f9b\u5e94\u94feESG\u5ba1\u6838\u8d8b\u4e25\uff0c\u539f\u6750\u6599\u6765\u6e90\u8ffd\u6eaf\u8981\u6c42\u5927\u5e45\u63d0\u9ad8\u3002\u542f\u793a\uff1a\u5fc5\u987b\u642d\u5efa\u7535\u6c60\u5168\u751f\u547d\u5468\u671f\u7684\u6570\u636e\u7ba1\u7406\u4f53\u7cfb\u3002<\/p>\n

<\/p>\n

2.\u50a8\u80fd\u7535\u6c60\u51fa\u53e3\uff5c\u7535\u6c60\u6cd5\u89c4+CBAM<\/strong>\u50a8\u80fd\u7535\u6c60\u51fa\u53e3\u6b27\u6d32\uff0c\u540c\u65f6\u6ee1\u8db3\u78b3\u8db3\u8ff9\u3001\u518d\u751f\u6750\u6599\u5360\u6bd4\u3001\u7535\u6c60\u62a4\u7167\u4e09\u91cd\u786c\u6027\u7ea6\u675f\u3002\u542f\u793a\uff1a\u5408\u89c4\u8981\u5d4c\u5165\u4ea7\u54c1\u8bbe\u8ba1\u9636\u6bb5\uff0c\u4e0d\u8981\u4ea7\u54c1\u5b9a\u578b\u4e4b\u540e\u518d\u8865\u5408\u89c4\u3002<\/p>\n

<\/p>\n

\u4e09\u9636\u6bb5\u8def\u7ebf\u56fe+\u4e94\u5927\u884c\u52a8\u5efa\u8bae<\/strong><\/p>\n

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