2025年3月6日 · The European Commission's omnibus proposal significantly modifies the CSRD and CS3D, including the harmonization and simplification of due diligence requirements; The number of undertakings subject to mandatory sustainability reporting requirements will be reduced by approximately 80%

On 25 July 2024, the Directive on corporate sustainability due diligence (Directive 2024/1760) entered into force. The aim of this Directive is to foster sustainable and responsible corporate behaviour in companies’ operations and across their global value chains.

2024年4月24日 · 3月15日，欧盟理事会批准了《企业可持续发展尽职调查指令》（EU Corporate Sustainability Due Diligence Directive，简称 CS3D或CSDDD）。被称为欧盟的“新ESG法规”或欧盟“供应链法案”。欧洲议会将于4月24 日…

2023年8月4日 · 簡單而言， CSRD旨在優化永續報告揭露的質量並確立適用對象；ESRS橫向整合各方標準的適用性並確立報導範圍；CS3D用意在於使企業組織的營運活動對供應鏈的社會與環境面向需要負連帶責任。 （歐盟頒布永續資訊揭露規範之施行時程表/陳建佑整理製表） 於2024年啟用的CSRD與ESRS，經歷幾次的更迭與強化後，直接釐清過去幾個框架於揭露定義上的曖昧地帶，成為目前歐盟通用的黃金標準（gold standard）：明定超過10個類別、超過100項指標的揭 …

2025年3月6日 · This article focuses on the changes affecting the Directive (EU) 2022/2464 on corporate sustainability (“CSRD”) and the Directive (EU) 2024/1760 on corporate sustainability due diligence ...

2025年3月19日 · 在该项综合指令中，欧委会提出了针对csrd和cs3d等esg法规的重大修订意见。 该指令还将交由欧洲议会和欧盟理事会审议，何时出台仍有不确定性。 借此契机，我们对现行CSRD和CS3D下的企业合规要点进行了梳理，并简要总结对本次修订草案的主要内容，供中国出 …

2025年2月26日 · The suggested reforms primarily impact the Corporate Sustainability Reporting Directive ("CSRD") and Corporate Sustainability Due Diligence Directive ("CS3D"), while also refining the EU Taxonomy framework.

2024年12月10日 · Two of the most significant pieces of EU legislation addressing sustainability-related due diligence and reporting are the Corporate Sustainability Due Diligence Directive (CS3D) and the Corporate Sustainability Reporting Directive (CSRD). The CSRD and CS3D were designed to intersect and complement one another.

2025年3月17日 · The package addresses several key areas, including the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CS3D), the Carbon Border ...

2025年3月18日 · 欧盟委员会发布首批综合法案提案，涵盖csrd、cs3d等核心法令。约80%企业从csrd适用范围移除，csrd覆盖企业从约5万缩减至约1万，最大公司cs3d实施推迟 ...