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7 \u6708 3 \u65e5\uff0c\u6b27\u76df\u59d4\u5458\u4f1a\u901a\u8fc7\u4e86\u4fee\u8ba2\u540e\u7684\u6b27\u6d32\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u6807\u51c6 (ESRS)\uff0c\u4ee5\u53ca\u4e13\u4e3a\u5c0f\u578b\u4f01\u4e1a\u8bbe\u8ba1\u7684\u81ea\u613f\u62a5\u544a\u6807\u51c6\u3002<\/p>\n

ESRS\u6db5\u76d6\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\uff08ESG\uff09\u65b9\u9762\uff0c\u5305\u62ec\u6c14\u5019\u53d8\u5316\u3001\u751f\u7269\u591a\u6837\u6027\u548c\u4eba\u6743\u3002\u5b83\u4eec\u63d0\u4f9b\u7684\u4fe1\u606f\u4f7f\u6295\u8d44\u8005\u548c\u5176\u4ed6\u5229\u76ca\u76f8\u5173\u8005\u80fd\u591f\u4e86\u89e3\u4f01\u4e1a\u9762\u4e34\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u98ce\u9669\uff0c\u4ee5\u53ca\u5176\u8fd0\u8425\u5bf9\u4eba\u7c7b\u548c\u73af\u5883\u7684\u5f71\u54cd\u3002<\/p>\n

\u91c7\u7528\u4fee\u8ba2\u540e\u7684\u6807\u51c6\u65e8\u5728\u51cf\u8f7b\u6b27\u76df\u4f01\u4e1a\u7684\u884c\u653f\u8d1f\u62c5\uff0c\u540c\u65f6\u4fdd\u6301\u62ab\u9732\u4fe1\u606f\u7684\u9ad8\u8d28\u91cf\u3002\u5b83\u4eec\u662f Omnibus I \u7b80\u5316\u5305\u7684\u4e00\u90e8\u5206\uff0c\u65e8\u5728\u7b80\u5316\u6b27\u76df\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u5236\u5ea6\u5e76\u51cf\u5c11\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u6307\u4ee4 (CSRD) \u6db5\u76d6\u7684\u516c\u53f8\u6570\u91cf\u3002<\/p>\n

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\u81ea\u613f\u62a5\u544a\u6807\u51c6\u4e3a CSRD \u672a\u6db5\u76d6\u7684\u5c0f\u578b\u4f01\u4e1a\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u63d0\u4f9b\u4e86\u7edf\u4e00\u4e14\u9002\u5f53\u7684\u53c2\u8003\u6846\u67b6\u3002\u5b83\u5c06\u4fc3\u8fdb\u8fd9\u4e9b\u4f01\u4e1a\u6839\u636e\u5927\u578b\u91d1\u878d\u673a\u6784\u548c\u516c\u53f8\u7684\u5177\u4f53\u8981\u6c42\u63d0\u4f9b\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u3002\u6b64\u5916\uff0c\u8be5\u6807\u51c6\u8fd8\u5f15\u5165\u4e86\u6240\u8c13\u7684\u4ef7\u503c\u94fe\u4e0a\u9650\uff0c\u8fd9\u610f\u5473\u7740CSRD\u6db5\u76d6\u7684\u516c\u53f8\u5c06\u65e0\u6cd5\u8981\u6c42\u5176\u4ef7\u503c\u94fe\u4e2d\u7684\u516c\u53f8\u63d0\u4f9b\u6bd4\u81ea\u613f\u6807\u51c6\u4e2d\u89c4\u5b9a\u7684\u66f4\u591a\u7684\u4fe1\u606f\u3002<\/p>\n

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