在谈判过程中讨论的要点包括CSDDD的范围,包括哪些公司将受CSDDD所载义务的约束,以及适用义务的范围。欧盟理事会(EU Council)与欧洲议会(European Parliament)之间的临时协议标志着广泛的三方对话讨论的结束,并标志着在企业对环境和人权的尽职调查领域,朝着最终立法产品迈出了下一步。 范围 该临时协议确定了该指令的适用...
背景 企业可持续发展报告指令(Corporate Sustainability Reporting Directive,CSRD),是一项要求大型欧盟公司和在欧盟运营的上市公司定期发布其社会和环境风险以及其运营如何影响人权和环境报告的指令。 其修订了《非财务报告指令》(Non-Financial Reporting Directive,NFRD)。NFRD该指令于2018年生效,要求公司公开披露环境和社会...
https://www.euractiv.com/section/economy-jobs/news/eu-parliament-approves-new-business-supply-chain-audit-law/ 全球塑料污染条约的谈判在加拿大进入关键阶段 摘要 据美联社2024年4月24日报道,代表世界大多数国家的数千名谈判代表和观察...
EU companies with more than 500 employees and a net global turnover above €150 million and non‑EU companies with more than €300 million net EU turnover will be subject to the new rules. Further clarity is required on the non‑EU capture, and it may be aligned with the Corporate S...
The amended directive still has to be approved by the EU Parliament before entering into force. Member states must transpose the directive into national law within two years after coming into force. The new regulations should therefore apply to the first companies for the 2028 financial year. ...
risks, and on how their activities impact people and the environment. The regulation requires a broader set of large companies, as well as listed SMEs, to report on their sustainability. Some non-EU companies are also required to report if they generate over EUR 150 million ...
Non-EU companies and parent companies with a net turnover generated in the EU/EEA of at least EUR 450 million in the last financial year, regardless of the number of employees. Obligations under the CSDDD will be phased in gradually during a transition phase: Companies with more than 5,000...
Non-EU Companies (or ultimate parent companies of a group) with a net turnover of more than EUR 1.5 billion in the EU/EEA. July 26, 2028 EU/EEA companies (or ultimate parent companies of a group) with more than 3,000 employees on average and a net worldwide turnover of more than...
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EU guidance on forced labour in supply chains can prepare businesses for EU Corporate Sustainability due diligence Directive (CSDDD) & similar supply chain due diligence laws and how EcoVadis can help