欧洲又搞搞震：CSRD VS CSDDD - 知乎 - 知乎专栏
2024年1月17日 · 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 …
欧盟《企业可持续发展尽职调查指令》对中国企业出海的启示
2024年9月10日 · 2024年7月5日，欧盟《企业可持续发展尽职调查指令》(Corporate Sustainability Due Diligence Directive，以下称“CSDDD”)在《欧盟官方公报》上正式发布，7月25日起正式生 …
CSRD (欧盟企业可持续发展报告指令)与ESRS（可持续发展报告准则）以及CSDDD…
2025年2月26日， 欧盟发布综合法案（Omnibus Package）建议，拟对 CSRD、CSDDD 进行修改。 修改后， CSRD 指令中约 80%的公司不必强制披露可持续发展报告，CSDDD则“调整了适 …
The EU’s CSRD and CSDDD Regulations - KPMG UK
Both the CSRD and CSDDD reference the UN Guiding Principles on Business and Human Rights (UNGPs) and the OECD Guidelines for Multinational Enterprises (MNE Guidelines), defining …
CSDDD vs CSRD: Key similarities and differences - Context
2024年11月26日 · The Corporate Sustainability Due Diligence Directive (CSDDD) and the Corporate Sustainability Reporting Directive (CSRD) are new EU sustainability legislations …
EU Council Approves Delay to CSRD and CSDDD Sustainability …
4 天之前 · EU member states in the European Council announced that they have approved the European Commission’s ‘stop-the-clock’ directive, delaying the implementation of key …
【政策梳理速递】欧盟可持续发展动态解读——CSRD与CSDDD
2024年6月13日 · 2024年4月24日，欧洲议会投票通过了《企业可持续发展尽职调查指令》（CSDDD），这无疑成为欧盟企业问责制格局的重要里程碑。 相比于CSRD，CSDDD对风 …
Corporate sustainability due diligence - European Commission
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 …
CSDDD vs. CSRD: what’s the difference? - Worldfavor
The CSRD and the CSDDD are closely interrelated and complementary to each other... but how exactly? In this blog, we'll cover just that. Read on to learn how they work together, where they …
CSRD & CSDDD: key provisions and concepts - Accountancy Europe
2025年2月4日 · The Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) are two pivotal pieces of the EU’s …