更新：2025 年 2 月，歐盟委員會宣布了綜合提案，這是一項透過簡化永續性報告和盡職調查要求來減輕監管負擔的舉措，包括對 CSRD 和 CSDDD 進行重大修改。歐洲議會將於今年稍後對綜合提案進行投票，在確認 CSRD 和 CSDDD 的變更後，指南中關於這些主題的指導將進行更新。 (Traditional Chinese translation of this section coming soon) The Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) help to reinforce each other. Both EU regulations aim to encourage businesses to adopt more climate and nature-positive business models. CSDDD sets out environmental and human rights due diligence steps that businesses must take, and which will be communicated under CSRD. While CSRD provides a framework for best practice reporting, CSDDD demands that companies actually mitigate their negative impacts on people and the planet.

Quick Guide: how to comply with CSDDD