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综合法案一:企业可持续性报告与尽职调查要求指令(EU)2026/470于欧盟官方公报发布

Official publication has been made today of Directive 2026/470 of the European Parliament and of the Council of 24 February 2026 amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) …

The post Omnibus I: Directive (EU) 2026/470 on corporate sustainability reporting and due diligence requirements published in OJ appeared first on EU Law Live.

⚠️ 风险分析

摘要:欧盟发布新版企业可持续性报告与尽职调查指令,合规要求显著提升。

影响:对在欧盟运营或供应链涉及欧盟的中国企业,将面临更严格的ESG信息披露和供应链尽职调查义务,合规成本增加,违规可能导致罚款或市场准入限制。

建议:企业需立即评估新规适用范围,审查现有ESG报告体系与供应链管理流程,提前规划合规路径。

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