VSME （欧盟中小微企业自愿性ESG披露标准）非官方中文译本

Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME)

概念：SMEs

SMEs: Small and Medium-sized Enterprises 中小企业。根据欧盟标准，企业规模分为微型企业、小型企业和中型企业，其定义基于以下两个关键指标：资产负债表总额或净营业额，以及平均员工人数。

(a) 微型企业

一家企业要被归类为微型企业，必须同时满足以下两个条件：

• 财务指标：
  • 资产负债表总额不超过 45万欧元
  • 净营业额不超过 90万欧元
• 员工人数：
  • 平均员工人数少于 10人

(b) 小型企业

一家企业要被归类为小型企业，必须同时满足以下两个条件：

• 财务指标：
  • 资产负债表总额不超过 500万欧元
  • 净营业额不超过 1000万欧元
• 员工人数：
  • 平均员工人数少于 50人

(c) 中型企业

一家企业要被归类为中型企业，必须同时满足以下两个条件：

• 财务指标：
  • 资产负债表总额不超过 2500万欧元
  • 净营业额不超过 5000万欧元
• 员工人数：
  • 平均员工人数少于 250人

CSRD 与 VSME

VSME 不是 CSRD 的一部分

VSME 主要文本（中英）

重要提示： 本文为《非上市中小企业自愿可持续发展报告标准（VSME）》的非官方翻译版本，仅供参考之用。翻译工作旨在提供便利，并已尽最大努力确保翻译的准确性和完整性。然而，由于语言和文化差异可能导致理解上的偏差，我们无法保证本翻译版本与原始英文版本完全一致。因此，原始英文版本始终为最终和权威版本。

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Important Notice: This document is an unofficial translation of the “Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME)” and is provided for informational purposes only. This translation effort is intended to facilitate access to the document and all reasonable attempts have been made to ensure the accuracy and completeness of the translation. However, due to potential differences in language and cultural interpretation, we cannot guarantee that this translated version is fully consistent with the original English version. Consequently, the original English version shall remain the definitive and authoritative version.

The translator(s) or relevant parties hereby disclaim all liability and responsibility for any direct or indirect loss, damage, or liability arising from the use of or reliance on this translated version, including but not limited to any losses caused by errors, omissions, or inaccuracies in the translation. It is the user's responsibility to carefully review the original English version before using or relying on this translated version and to assume all risks associated with such use or reliance.

This disclaimer constitutes a necessary condition for your use of this translated version. If you do not agree to the terms of this disclaimer, please do not use this translated version. When reprinting this document, please be sure to retain all information, including this disclaimer.

基础模块

21. The undertaking shall report on its environmental, social and business conduct issues (together ‘sustainability issues’) using the B1 to B1 1 disclosures below. 经营实体应使用以下 B1 至 B11 披露内容，报告其环境、社会和商业行为问题（统称为“可持续性问题”）。
22. If the undertaking wants to provide more comprehensive information, it may also integrate the metrics required from B1 to B1 1 with disclosures, selecting them from the Comprehensive Module. 如果经营实体希望提供更全面的信息，它也可以将 B1 至 B11 中要求的指标与披露内容相结合，并从综合模块中选择它们。
23. Additional guidance on disclosures B1 to B1 1 is available in paragraphs 66 to 209. 关于 B1 至 B11 披露的附加指导见第 66 至 209 段。

Basic Module - General information 基础模块 - 一般信息

B1 - Basis for preparation B1 - 编制基础

24. The undertaking shall disclose: 经营实体应披露：

(a) which of the following options it has selected: 它已选择以下哪个选项：

i.    OPTION A: Basic Module (only); or
     选项 A：基础模块（仅限）；或
ii.    OPTION B: Basic Module and Comprehensive Module;
     选项 B：基础模块和综合模块；

(b) if the undertaking has omitted a disclosure as it is deemed classified or sensitive information (see paragraph 19), the undertaking shall indicate the disclosure that has omitted. 如果经营实体因其被视为机密或敏感信息（见第 19 段）而省略了披露，则经营实体应指出已省略的披露。

(c) whether the sustainability report has been prepared on an individual basis (i.e. the report is limited to the undertaking’s information only) or on a consolidated basis (i.e. the report includes information about the undertaking and its subsidiaries); 可持续性报告是单独编制的（即报告仅限于经营实体的信息）还是合并编制的（即报告包括有关经营实体及其子公司信息）；

(d) in case of a consolidated sustainability report, the list of the subsidiaries, including their registered address, covered in the report; and 在合并可持续性报告的情况下，报告中涵盖的子公司列表，包括其注册地址；以及

(e) the following information: 以下信息：

i.   the undertaking’s legal form;
     经营实体的法律形式；
ii.    NACE sector classification code(s);
     NACE 行业分类代码；
iii.   size of the balance sheet (in Euro);
     资产负债表规模（以欧元计）；
iv.   turnover (in Euro);
     营业额（以欧元计）；
v.   number of ***employees*** in headcount or full-time equivalents;
     按人数或全职当量计算的*员工*人数；
vi.   country of primary operations and location of significant asset(s); and
     主要运营国家和重要资产所在地；以及
vii.   geolocation of ***sites*** owned, leased or managed.
     拥有、租赁或管理的*场所*的地理位置。

25. If the undertaking has obtained any sustainability-related certification or label, it shall provide a brief description of those (including, where relevant, the issuers of the certification or label, date and rating score). 如果经营实体获得了任何与可持续性相关的认证或标签，应提供简要描述（包括相关认证或标签的发布者、日期和评级分数）。

B2 - Practices, policies and future initiatives for transitioning towards a more sustainable economy B2 - 向更可持续经济转型的实践、政策和未来倡议

26. If the undertaking has put in place specific practices, policies or future initiatives for transitioning towards a more sustainable economy, it shall state so. The undertaking shall state whether it has: 如果经营实体为向更可持续的经济转型而制定了具体的实践、政策或未来倡议，则应说明。经营实体应说明它是否拥有：

(a) practices. Practices in this context may include, for instance, efforts to reduce the undertaking’s water and electricity consumption, to reduce GHG emissions or to prevent pollution, and initiatives to improve product safety as well as current initiatives to improve working conditions and equal treatment in the workplace, sustainability training for the undertaking’s workforce and partnerships related to sustainability projects; 实践。这方面的实践可能包括，例如，努力减少经营实体的水和电力消耗，减少温室气体排放或防止污染，以及改进产品安全的倡议，以及当前改进工作场所工作条件和公平待遇的倡议，为经营实体员工提供的可持续性培训和与可持续性项目相关的合作关系；

(b) policies on sustainability issues, whether they are publicly available, and any separate environmental, social or governance policies for addressing sustainability issues; 关于可持续性问题的政策，是否公开可用，以及解决可持续性问题的任何单独的环境、社会或治理政策；

(c) any future initiatives or forward-looking plans that are being implemented on sustainability issues; and 正在实施的关于可持续性问题的任何未来倡议或前瞻性计划；以及

(d) targets to monitor the implementation of the policies and the progress achieved towards meeting such targets. 旨在监测政策实施情况以及在实现这些目标方面取得的进展的目标。

27. Such practices, policies and future initiatives include what the undertaking does to reduce its negative impacts and to enhance its positive impacts on people and the environment, in order to contribute to a more sustainable economy. Appendix B provides a list of possible sustainability issues that could be covered in this disclosure. The undertaking may use the template found in paragraph 78 to report this information. 这些实践、政策和未来倡议包括经营实体为减少其负面影响，并加强其对人类和环境的积极影响而采取的措施，以便为更可持续的经济做出贡献。附录 B 提供了一份可能在此披露中涵盖的可持续性问题列表。经营实体可以使用第 78 段中的模板报告此信息。
28. If the undertaking also reports on the Comprehensive module, it shall complement the information provided under B2 with the datapoints found in C2. 如果经营实体还报告综合模块，则应使用 C2 中找到的数据点来补充 B2 下提供的信息。

Basic Module - Environment metrics 基础模块 - 环境指标

B3 - Energy and greenhouse gas emissions B3 - 能源和温室气体排放

29. The undertaking shall disclose its total energy consumption in MWh, with a breakdown as per the table below, if it can obtain the necessary information to provide such a breakdown: 如果经营实体能够获得必要的信息来提供细分，则应披露其以兆瓦时 (MWh) 为单位的总能源消耗量，并按以下表格细分：

	Renewable 可再生能源	Non-renewable 不可再生能源	Total 总计
Electricity (as reflected in utility billings) 电力（如公用事业账单所示）
Fuels 燃料
Total 总计

30. The undertaking shall disclose its estimated gross greenhouse gas (GHG) emissions in tons of CO2 equivalent (tCO2eq) considering the content of the GHG Protocol Corporate Standard (version 2004), including: 经营实体应披露其估算的温室气体 (GHG) 排放总量，单位为二氧化碳当量吨 (tCO2eq)，考虑《温室气体议定书企业标准》（2004 年版）的内容，包括：

(a) the Scope 1 GHG emissions in tCO2eq (from owned or controlled sources); and 范围 1 温室气体排放量，单位为 tCO2eq（来自自有或控制的来源）；以及

(b) the location-based Scope 2 emissions in tCO2eq (i.e. emissions from the generation of purchased energy, such as electricity, heat, steam or cooling). 基于地点的范围 2 排放量，单位为 tCO2eq（即来自购买的能源（如电力、热力、蒸汽或冷却）产生的排放量）。

31. The undertaking shall disclose its GHG intensity calculated by dividing ‘gross greenhouse gas (GHG) emissions’ disclosed under paragraph 30 by ‘turnover (in Euro)’ disclosed under paragraph 24(e)(iv). 经营实体应披露其温室气体强度，该强度通过将第 30 段披露的“温室气体（GHG）排放总量”除以第 24(e)(iv) 段披露的“营业额（以欧元计）”计算得出。

B4 - Pollution of air, water and soil B4 - 空气、水和土壤污染

32. If the undertaking is already required by law or other national regulations to report to competent authorities its emissions of pollutants, or if it voluntarily reports on them according to an Environmental Management System, it shall disclose the pollutants it emits to air, water and soil in its own operations, with the respective amount for each pollutant. If this information is already publicly available, the undertaking may alternatively refer to the document where it is reported, for example, by providing the relevant URL link or embedding a hyperlink. 如果法律或其他国家法规已要求经营实体向主管当局报告其污染物排放量，或者如果经营实体根据环境管理系统自愿报告污染物排放量，则应披露其在自身运营中排放到空气、水和土壤中的污染物，以及每种污染物的相应数量。如果此信息已公开可用，经营实体可以参考已报告该信息的文件，例如，提供相关的 URL 链接或嵌入超链接。

B5 - Biodiversity B5 - 生物多样性

33. The undertaking shall disclose the number and area (in hectares) of sites that it owns, has leased, or manages in or near a biodiversity sensitive area. 经营实体应披露其在生物多样性敏感区域内或附近拥有、租赁或管理的场所的数量和面积（以公顷为单位）。

34. The undertaking may disclose metrics related to land-use: 经营实体可以披露与土地利用相关的指标：

    (a) total use of land (in hectares); 土地总使用量（以公顷为单位）； (b) total sealed area; 总密封面积； (c) total nature-oriented area on-site; and 现场总的自然导向区域；以及 (d) total nature-oriented area off-site. 场外总的自然导向区域。

B6 - Water B6 - 水

35. The undertaking shall disclose its total water withdrawal, i.e. the amount of water drawn into the boundaries of the organisation (or facility); in addition, the undertaking shall separately present the amount of water withdrawn at sites located in areas of high water-stress. 经营实体应披露其总的取水量，即在报告期内从任何来源吸收到组织（或设施）边界内的水量；此外，经营实体应单独列出位于高缺水地区场所的取水量。
36. If the undertaking has production processes in place which significantly consume water (e.g. thermal energy processes like drying or power production, production of goods, agricultural irrigation, etc.), it shall disclose its water consumption calculated as the difference between its water withdrawal and water discharge from its production processes. 如果经营实体有显著耗水的生产过程（例如干燥或发电等热能过程、货物生产、农业灌溉等），则应披露其用水量，该用水量计算为取水量与其生产过程中排放的水之间的差值。

B7 - Resource use, circular economy and waste management B7 - 资源利用、循环经济和废物管理

37. The undertaking shall disclose whether it applies circular economy principles and, if so, how it applies these principles. 经营实体应披露其是否应用循环经济原则，如果是，则应说明如何应用这些原则。
38. The undertaking shall disclose: 经营实体应披露：

(a) the total annual generation of waste broken down by type (non-hazardous and hazardous); 按类型（无害和有害）细分的年度废物总产生量； (b) the total annual waste diverted to recycling or reuse; and 每年转移到回收或再利用的废物总量；以及 (c) if the undertaking operates in a sector using significant material flows (for example manufacturing, construction, packaging or others), the annual mass-flow of relevant materials used. 如果经营实体在大量使用材料流动的行业（例如制造、建筑、包装或其他行业）运营，则应披露所用相关材料的年度质量流量。

Basic Module - Social metrics 基础模块 - 社会指标

B8 - Workforce - General characteristics B8 - 员工 - 一般特征

39. The undertaking shall disclose the number of employees in headcount or full-time equivalent for the following metrics: 经营实体应披露以下指标的员工人数（按人数或全职当量计算）：

(a) type of employment contract (temporary or permanent); 雇佣合同类型（临时或永久）； (b) gender; and 性别；以及 (c) country of the employment contract, if the undertaking operates in more than one country. 如果经营实体在多个国家/地区运营，则为雇佣合同所在国家/地区。

40. If the undertaking employs 50 or more employees, it shall disclose the employee turnover rate for the reporting period. 如果经营实体雇用 50 名或以上员工，则应披露报告期的员工流失率。

B9 - Workforce - Health and safety B9 - 员工 - 健康与安全

41. The undertaking shall disclose the following information regarding its employees: 经营实体应披露有关其员工的以下信息：

(a) the number and rate of recordable work-related accidents; and 可记录的与工作相关的事故的数量和发生率；以及 (b) the number of fatalities as a result of work-related injuries and work-related ill health. 因工伤和与工作相关的健康问题导致的死亡人数。

B10 - Workforce - Remuneration, collective bargaining and training B10 - 员工 - 薪酬、集体谈判和培训

42. The undertaking shall disclose: 经营实体应披露：

(a) whether the employees receive pay that is equal or above applicable minimum wage for the country it reports in, determined directly by the national minimum wage law or through a collective bargaining agreement; 员工的工资是否等于或高于其报告所在国家的适用最低工资，该最低工资由国家最低工资法直接确定或通过集体谈判协议确定； (b) the percentage gap in pay between its female and male employees. The undertaking may omit this disclosure when its headcount is below 150 employees noting that this threshold will be reduced to 100 employees from 7 June 2031; 女性和男性员工之间的工资差距百分比。当经营实体员工人数少于 150 人时，经营实体可以省略此披露，但请注意，此阈值将在 2031 年 6 月 7 日降至 100 名员工； (c) the percentage of employees covered by collective bargaining agreements; and 集体谈判协议涵盖的员工百分比；以及 (d) the average number of annual training hours per employee, broken down by gender. 每个员工的平均年度培训小时数，按性别细分。

Basic Module - Governance metrics 基础模块 - 治理指标

B11 - Convictions and fines for corruption and bribery B11 - 腐败和贿赂定罪和罚款

43. In case of convictions and fines in the reporting period, the undertaking shall disclose the number of convictions, and the total amount of fines incurred for the violation of anti-corruption and anti- bribery laws. 如果在报告期内有定罪和罚款，经营实体应披露定罪数量以及因违反反腐败和反贿赂法律而产生的罚款总额。

Comprehensive Module 综合模块

44. This module provides disclosures to address in a comprehensive way the information needs of the undertaking’s business partners, such as investors, banks and corporate clients in addition to the ones included in the Basic Module. The disclosures in this module reflect the financial market participants and corporate clients’ respective obligations under relevant laws and regulations. They also reflect the information needed by the business partners, to assess the sustainability risk profile of the undertaking, e.g. as a (potential) supplier or a (potential) borrower. 本模块提供披露，以全面满足经营实体的商业伙伴（如投资者、银行和企业客户）的信息需求，以及基础模块中包含的信息。本模块中的披露反映了金融市场参与者和企业客户在相关法律法规下的各自义务。它们还反映了商业伙伴评估经营实体的可持续性风险概况（例如，作为（潜在）供应商或（潜在）借款人）所需的信息。
45. The text below provides the list of disclosures from C1 to C9 to be considered and reported upon, if they are applicable to the undertaking’s business and organisation. When one of these disclosures is omitted, it is assumed to not be applicable. 以下文本提供了 C1 至 C9 的披露列表，如果这些披露适用于经营实体的业务和组织，则应考虑并报告这些披露。当省略其中一项披露时，则假定其不适用。
46. Additional guidance on disclosures C1 to C9 is available in paragraphs 210 to 244. 关于 C1 至 C9 披露的附加指导见第 210 至 244 段。

Comprehensive Module - General information 综合模块 - 一般信息

C1 - Strategy: Business Model and Sustainability - Related Initiatives C1 - 战略：商业模式和可持续性 - 相关倡议

47. The undertaking shall disclose the key elements of its business model and strategy, including : 经营实体应披露其商业模式和战略的关键要素，包括：

(a) a description of significant groups of products and/or services offered; 所提供的重要产品和/或服务组的描述； (b) a description of significant market(s) the undertaking operates in (such as B2B, wholesale, retail, countries); 经营实体运营的重要市场（如 B2B、批发、零售、国家/地区）的描述； (c) a description of main business relationships (such as key suppliers, customers distribution channels and consumers); and 主要业务关系（如主要供应商、客户分销渠道和消费者）的描述；以及 (d) if the strategy has key elements that relate to or affect sustainability issues, a brief description of those key elements. 如果该战略具有与可持续性问题相关或影响可持续性问题的关键要素，则应简要描述这些关键要素。

C2 - Description of practices, policies and future initiatives for transitioning towards a more sustainable economy C2 - 关于向更可持续经济转型的实践、政策和未来倡议的描述

48. If the undertaking has put in place specific practices, policies or future initiatives for transitioning towards a more sustainable economy, which it has already reported under disclosure B2 in the Basic Module, it shall briefly describe them. The undertaking may use the template found in paragraph 213 for this purpose. 如果经营实体为向更可持续的经济转型而制定了具体的实践、政策或未来倡议，而该经营实体已在基础模块的披露 B2 下报告了这些实践、政策或未来倡议，则应简要描述它们。经营实体可以使用第 213 段中的模板来实现此目的。
49. The undertaking may indicate, if any, the most senior level of the undertaking accountable for implementing them. 经营实体可以指出，如果有的话，经营实体中负责实施这些实践、政策或未来倡议的最高级别。

Comprehensive Module - Environmental Metrics 综合模块 - 环境指标

Consideration when reporting on GHG emissions under B3 (Basic Module) 在 B3（基础模块）下报告温室气体排放量时的注意事项

50. Depending on the type of activities carried out by the undertaking, disclosing a quantification of its Scope 3 GHG emissions can be appropriate (see paragraph 10 of this Standard) to yield relevant information on the undertaking’s value chain impacts on climate change. 根据经营实体开展的活动类型，披露其范围 3 温室气体排放量的量化可能适当（见本标准的第 10 段），以产生关于经营实体对气候变化的价值链影响的相关信息。

51. Scope 3 emissions are indirect GHG emissions (other than Scope 2) that derive from an undertaking’s value chain. They include the activities that are upstream of the undertaking’s operations (e.g. purchased goods and services, purchased capital goods, transportation of purchased goods, etc.) and activities that are downstream of the undertaking’s operations (e.g. transport and distribution of the undertaking’s products, use of sold products, investments, etc.). 范围 3 排放是来自经营实体价值链的间接温室气体排放（范围 2 除外）。它们包括经营实体运营上游的活动（例如购买的商品和服务、购买的资本货物、购买的商品的运输等）和经营实体运营下游的活动（例如经营实体的产品运输和分销、售出产品的使用、投资等）。

52. If the undertaking decides to provide this metric, it should refer to the 15 types of Scope 3 GHG emissions identified by the GHG Protocol Corporate Standard and detailed by the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard. When it reports on Scope 3 GHG emissions, the undertaking shall include significant Scope 3 categories (as per the Corporate Value Chain (Scope 3) Accounting and Reporting Standard) based on its own assessment of relevant Scope 3 categories. Undertakings can find further guidance on specific calculation methods for each category in the GHG Protocol’s Technical guidance for Calculating Scope 3 Emissions. 如果经营实体决定提供此指标，则应参考《温室气体议定书企业标准》确定的 15 种范围 3 温室气体排放类型，以及《温室气体议定书企业价值链（范围 3）核算和报告标准》中详述的类型。当经营实体报告范围 3 温室气体排放量时，应根据其自身对相关范围 3 类别的评估，包括重要的范围 3 类别（根据 企业价值链（范围 3）核算和报告标准） 。经营实体可以在温室气体议定书的 《计算范围 3 排放量的技术指导》 中找到关于每个类别的具体计算方法的进一步指导。

53. When reporting its Scope 1 and Scope 2 emissions, if the undertaking discloses entity-specific information on its Scope 3 emissions, it shall present it together with the information required under B3 – Energy and greenhouse gas emissions. 当报告其范围 1 和范围 2 排放量时，如果经营实体披露了关于其范围 3 排放量的实体特定信息，则应将其与 B3 - 能源和温室气体排放量下要求的信息一起呈现。

C3 - GHG reduction targets and climate transition C3 - 温室气体减排目标和气候转型

54. If the undertaking has established GHG emission reduction targets, it shall disclose its targets in absolute values for Scope 1 and Scope 2 emissions. In line with paragraphs 50 to 53 above and if it has set Scope 3 reduction targets, the undertaking shall also provide targets for significant Scope 3 emissions. In particular, it shall provide: 如果经营实体制定了温室气体减排目标，则应披露其范围 1 和范围 2 排放量的绝对值目标。根据以上第 50 至 53 段，如果经营实体制定了范围 3 减排目标，则还应提供重要范围 3 排放量的目标。特别是，它应提供：

    (a) the target year and target year value; 目标年份和目标年份值； (b) the base year and base year value; 基准年份和基准年份值； (c) the units used for targets; 用于目标的单位； (d) the share of Scope 1, Scope 2 and, if disclosed, Scope 3 that the target concerns; and 该目标所涉及的范围 1、范围 2 以及（如果披露）范围 3 的份额；以及 (e) a list of main actions it seeks to implement to achieve its targets. 为实现其目标而寻求实施的主要行动列表。

55. If the undertaking that operates in high climate impact sectors has adopted a transition plan for climate change mitigation, it may provide information about it, including an explanation of how it is contributing to reduce GHG emissions. 如果经营实体在高气候影响行业运营，并已采纳了气候变化减缓的转型计划，则可以提供有关该计划的信息，包括解释其如何为减少温室气体排放做出贡献。

56. In case the undertaking operates in high-climate impact sectors and does not have a transition plan for climate change mitigation in place, it shall indicate whether and, if so, when it will adopt such a transition plan. 如果经营实体在高气候影响行业运营，并且没有实施气候变化减缓的转型计划，则应说明其是否以及何时将采纳此类转型计划。

C4 - Climate risks C4 - 气候风险

57. If the undertaking has identified climate-related hazards and climate-related transition events, creating gross climate-related risks for the undertaking, it shall: 如果经营实体已识别出气候相关危害和气候相关转型事件，从而为经营实体带来总的气候相关风险，则应：

(a) briefly describe such climate-related hazards and climate-related transition events; 简要描述此类气候相关危害和气候相关转型事件； (b) disclose how it has assessed the exposure and sensitivity of its assets, activities and value chain to these hazards and transition events; 披露其如何评估其资产、活动和价值链对这些危害和转型事件的暴露程度和敏感性； (c) disclose the time horizons of any climate-related hazards and transition events identified; and 披露所识别的任何气候相关危害和转型事件的时间范围；以及 (d) disclose whether it has undertaken climate change adaptation actions for any climate- related hazards and transition events. 披露是否已针对任何气候相关危害和转型事件采取气候变化适应行动。

58. The undertaking may disclose the potential adverse effects of climate risks that may affect its financial performance or business operations in the short-, medium- or long-term, indicating whether it assesses the risks to be high, medium, low. 经营实体可以披露可能在短期、中期或长期内影响其财务业绩或业务运营的气候风险的潜在不利影响，并指出其评估的风险是高、中、低。

Comprehensive Module - Social Metrics 综合模块 - 社会指标

C5 - Additional (general) workforce characteristics C5 - 附加（一般）员工特征

59. If the undertaking employs 50 or more employees, it may disclose the female-to-male ratio at management level for the reporting period. 如果经营实体雇用 50 名或以上员工，则可以披露报告期内管理层的女性与男性比例。
60. If the undertaking employs 50 or more employees, it may disclose the number of those self- employed without personnel who are working exclusively for the undertaking, and temporary workers provided by undertakings primarily engaged in ‘employment activities’ . 如果经营实体雇用 50 名或以上员工，则可以披露专门为该经营实体工作的、没有人员的个体经营者人数，以及主要从事“就业活动”的经营实体提供的临时工人数。

C6 - Additional own workforce information - Human rights policies and processes C6 - 附加的自有员工信息 - 人权政策和流程

61. The undertaking shall disclose an answer to the following questions. 经营实体应披露以下问题的答案。

(a) Does the undertaking have a code of conduct or human rights policy for its own workforce? (YES/NO) 经营实体是否为其自有员工制定了行为准则或人权政策？（是/否）

(b) If yes, does this cover: 如果是，则是否涵盖：

i.  child labour (YES/ NO);
     童工（是/否）；
ii.  forced labour (YES/ NO);
     强迫劳动（是/否）；
iii.  human trafficking (YES/NO);
     人口贩运（是/否）；
iv.  discrimination (YES/NO);
     歧视（是/否）；
v.  accident prevention (YES/NO); or
     事故预防（是/否）；或
vi.  other? (YES/NO – if yes, specify).
     其他？（是/否 - 如果是，请具体说明）。

(c) Does the undertaking have a complaints-handling mechanism for its own workforce? (YES/ NO) 经营实体是否为其自有员工制定了投诉处理机制？（是/否）

C7 - Severe negative human rights incidents C7 - 严重负面人权事件

62. The undertaking shall disclose an answer to the following questions: 经营实体应披露以下问题的答案：

(a) Does the undertaking have confirmed incidents in its own workforce related to: 经营实体在其自有员工中是否发生了与以下方面相关的已确认事件：

i.  child labour (YES/ NO);
     童工（是/否）；
ii.  forced labour (YES/ NO);
     强迫劳动（是/否）；
iii.  human trafficking (YES/ NO);
     人口贩运（是/否）；
iv.  discrimination (YES/ NO); or
     歧视（是/否）；或
v.  other? (YES/NO – if yes, specify).
     其他？（是/否 - 如果是，请具体说明）。

(b) If yes, the undertaking may describe the actions being taken to address the incidents described above. 如果是，经营实体可以描述为解决上述事件而采取的行动。 (c) Is the undertaking aware of any confirmed incidents involving workers in the value chain, affected communities, consumers and end-users? If yes, specify. 经营实体是否了解任何涉及价值链中的工人、受影响的社区、消费者和最终用户的已确认事件？如果是，请具体说明。

Comprehensive Module - Governance Metrics 综合模块 - 治理指标

C8 - Revenues from certain sectors and exclusion from EU reference benchmarks C8 - 来自某些行业的收入和被排除在欧盟参考基准之外

63. If the undertaking is active in one or more of the following sectors, it shall disclose its related revenues in the sector(s): 如果经营实体在以下一个或多个行业中活跃，则应披露其在这些行业中的相关收入：

(a) controversial weapons (anti-personnel mines, cluster munitions, chemical weapons and biological weapons); 有争议的武器（杀伤人员地雷、集束弹药、化学武器和生物武器）； (b) the cultivation and production of tobacco; 烟草的种植和生产； (c) fossil fuel (coal, oil and gas) sector (i.e. the undertaking derives revenues from exploration, mining, extraction, production, processing, storage, refining or distribution, including transportation, storage and trade, of fossil fuels as defined in Article 2, point (62), of Regulation (EU) 2018/1999 of the European Parliament and the Council), including a disaggregation of revenues derived from coal, oil and gas; or 化石燃料（煤炭、石油和天然气）行业（即经营实体从《欧洲议会和理事会关于能源联盟治理的条例 (EU) 2018/1999》第 2 条第 (62) 点所定义的化石燃料的勘探、开采、提取、生产、加工、储存、精炼或分销（包括运输、储存和贸易）中获得收入），包括对来自煤炭、石油和天然气的收入进行分解；或 (d) chemicals production if the undertaking is a manufacturer of pesticides and other agrochemical products. 如果经营实体是杀虫剂和其他农用化学产品的制造商，则应披露化学品生产的收入。

64. The undertaking shall disclose whether it is excluded from any EU reference benchmarks that are aligned with the Paris Agreement as described in paragraph 241 of the guidance. 经营实体应披露其是否被排除在任何与《巴黎协定》一致的欧盟参考基准之外，如本指导第 241 段所述。

C9 - Gender diversity ratio in the governance body C9 - 治理机构中的性别多样性比例

65. If the undertaking has a governance body in place, the undertaking shall disclose the related gender diversity ratio. 如果经营实体设有治理机构，则应披露相关的性别多样性比例。

Basic Module: Guidance 基础模块：指南

66. The guidance below is intended as part of an ecosystem that will include also the development of further support guides by EFRAG, further digital tools and implementation support (educational activities, stakeholders’ engagement) that aim to facilitate the understanding of some of the technical elements in the guidance. 以下指南旨在成为一个生态系统的一部分，该生态系统还将包括 EFRAG 开发的进一步支持指南、进一步的数字工具和实施支持（教育活动、利益相关者参与），旨在帮助理解该指南中的一些技术要素。
67. This guidance supports undertakings that wish to apply the Basic Module. 本指南支持希望应用基础模块的经营实体。

Basic Module Guidance - General information B1 - Basis for Preparation 基础模块指南 - 一般信息 B1 - 编制基础

68. When reporting on the legal form of the undertaking according to national legislation under paragraph 24(e)(i), the undertaking can choose from one of the following undertaking structures: 在根据第 24(e)(i) 段下的国家法律报告经营实体的法律形式时，经营实体可以从以下经营实体结构中选择一种：

(a) private limited liability undertaking 私人有限责任经营实体 (b) sole proprietorship 独资企业 (c) partnership 合伙企业 (d) cooperative 合作社 (e) other (please specify based on country specifications for legal forms). 其他（请根据法律形式的国家规范具体说明）。

69. When reporting on the NACE code(s) of the undertaking under paragraph 24(e)(ii), NACE codes (Nomenclature statistique des Activités économiques dans la Communauté Européenne) are classifications of economic activities used in the European Union. They provide a standardized framework for classifying economic activities into sectors, enabling comparability and a common understanding among the various EU countries. 在根据第 24(e)(ii) 段报告经营实体的 NACE 代码时，NACE 代码（欧洲共同体经济活动统计分类）是欧盟使用的经济活动分类。它们提供了一个标准化的框架，用于将经济活动分类为各个行业，从而实现各个欧盟国家之间的可比性和共同理解。
70. The NACE code consists of a number of digits ranging from 2 to 5 depending on the level of specificity with which the economic activity is identified. The list of NACE codes can be found in the following document:REGULATION (EC) No 1893/2006. NACE 代码由 2 到 5 位数字组成，具体取决于识别经济活动时的详细程度。NACE 代码列表可以在以下文件中找到：REGULATION (EC) No 1893/2006。

Level Nr 级别	Identifier 标识符	Description 描述
1	Section	Sections are identified by an alphabetic letter, and they define 21 general economic areas such as agriculture, manufacturing industry or commerce. 各部分用字母标识，定义了 21 个一般经济领域，如农业、制造业或商业。
2	Division	The division is identified by a two-digit numerical code and identifies a specific sector within the general economic area. There are a total of 88 divisions. 部门用两位数字代码标识，用于识别一般经济领域内的特定部门。共有 88 个部门。
3	Group	The group is identified by a three-digit numerical code (also considering the division's two digits) and defines a specific area within the sector. There are about 270 groups. 组用三位数字代码标识（也考虑了部门的两位数字），用于定义部门内的特定区域。大约有 270 个组。
4	Class	The class is identified by a four-digit numerical code (considering the digits of division and group) and defines a specific activity within the group. There are about 450 classes. 类用四位数字代码标识（考虑部门和组的数字），用于定义组内的特定活动。大约有 450 个类。

71. When reporting the number of employees under paragraph 24(e)(v), full-time equivalent (FTE) is the number of full-time positions in an undertaking. It can be calculated by dividing an employee's scheduled hours (total effective hours worked in a week) by the employer's hours for a full-time workweek (total hours performed by full-time employees). For example, an employee who works 25 hours every week for a company where the full-time week is 40 hours represents a 0,625 FTE (i.e. 25/ 40 hours). 在根据第 24(e)(v) 段报告员工人数时，全职当量 (FTE) 是指经营实体中的全职职位数量。它的计算方法是将员工的计划工作时间（一周内的总有效工作时间）除以雇主的全职工作周工作时间（全职员工的总工作时间）。例如，一名员工每周工作 25 小时，而公司全职工作时间为每周 40 小时，则该员工的 FTE 为 0.625（即 25/40 小时）。

72. Headcount is the total number of people employed by the undertaking at a given time. 人数是指经营实体在给定时间雇用的总人数。

73. When reporting on the country of primary operations and the location of significant assets under paragraphs 24(e)(vi) and (vii), the undertaking shall disclose this information for each of its sites using the table below: 在根据第 24(e)(vi) 和 (vii) 段报告主要运营国家/地区和重要资产所在地时，经营实体应使用下表披露其每个场所的此信息：

Sites 场所	Address 地址	Postal Code 邮政编码	City 城市	Country 国家	Coordinates (geolocation) 坐标（地理位置）
Registered Office (e.g.) 注册办事处 (例如)
Warehouse (e.g.) 仓库 (例如)
Industrial Plant (e.g.) 工业厂房 (例如)

74. The geolocation of an undertaking is expected to be a valuable datapoint for stakeholders for the assessment of risks and opportunities connected to the SME, particularly in relation to the sustainability issues of climate change adaptation, water, ecosystems and biodiversity. 预计经营实体的地理位置将成为利益相关者评估与中小企业相关的风险和机遇（特别是与气候变化适应、水、生态系统和生物多样性等可持续性问题相关的风险和机遇）的宝贵数据点。
75. The geolocation shall be provided in spatial points for single units or polygon points defining the boundaries of a larger, less unit-like site, such as a farm, mine or facility. The undertaking may also provide a cluster of points to allow for the easy identification of the concerned area. The spatial points shall be provided as coordinates, with five decimal places (e.g. 0° 00′ 0.036″). 地理位置应以单个单元的空间点或定义较大、不太像单元的场所（如农场、矿山或设施）边界的多边形点的形式提供。经营实体也可以提供一组点，以便轻松识别相关区域。空间点应以坐标的形式提供，精确到小数点后五位（例如，0° 00′ 0.036″）。
76. When disclosing the geolocation of sites owned, leased, or managed, the undertaking shall include the coordinates of the sites in the table shown in paragraph 73. The undertaking may use web mapping tools (e.g. google maps, apple maps) to identify the coordinates of sites that it owns, leases or manages. The undertaking may also use any appropriate software tools or platforms to further establish the perimeter or area of larger sites. 在披露拥有、租赁或管理的场所的地理位置时，经营实体应在第 73 段所示的表中包含这些场所的坐标。经营实体可以使用 Web 地图工具（例如 Google 地图、Apple 地图）来识别其拥有、租赁或管理的场所的坐标。经营实体还可以使用任何适当的软件工具或平台来进一步确定较大场所的周界或面积。
77. In relation to paragraph 25, sustainability-related certification can include registered eco-labels from an EU, national or international labelling scheme, corresponding to the main activity of an SME. For instance, the EU Ecolabel covers specific products, such as textiles and footwear, coverings (e.g. wood floor coverings), cleaning and personal care products, electronic equipment, or furniture. The undertaking may consult theEU Ecolabel Product GroupsandProduct Catalogue for further information. 关于第 25 段，与可持续性相关的认证可以包括来自欧盟、国家或国际标签计划的注册生态标签，与中小企业的主要活动相对应。例如，欧盟生态标签涵盖特定的产品，如纺织品和鞋类、覆盖物（如木地板覆盖物）、清洁和个人护理产品、电子设备或家具。经营实体可以查阅欧盟生态标签产品组和产品目录以获取更多信息。

B2 - Practices, policies and future initiatives for transitioning towards a more sustainable economy B2 - 向更可持续经济转型的实践、政策和未来倡议

78. Undertakings may use the following template to report on B2 datapoints. 经营实体可以使用以下模板来报告 B2 数据点。

	Do you have existing sustainability practices/ policies/ future initiatives that address any of the following sustainability issues? [YES/NO] 您是否有现有针对以下任何可持续性问题的可持续性实践/政策/未来倡议？[是/否]	Are they publicly available? [YES/NO] 它们是否公开可用？[是/否]	Do the policies have any targets? [YES/NO] 这些政策是否有任何目标？[是/否]
Climate Change 气候变化
Pollution 污染
Water and Marine Resources 水和海洋资源
Biodiversity and Ecosystems 生物多样性和生态系统
Circular Economy 循环经济
Own Workforce 自有员工
Workers in the Value Chain 价值链中的工人
Affected Communities 受影响的社区
Consumers and end- users 消费者和最终用户
Business conduct 商业行为

79. If the undertaking is a cooperative, it may disclose: 如果经营实体是合作社，则可以披露：

(a) the effective participation of workers, users or other interested parties or communities in governance; 工人、用户或其他相关方或社区在治理中的有效参与； (b) the financial investment in the capital or assets of social economy entities referred to in the Council Recommendation of 29 September 2023 (excluding donations and contributions); and 对 2023 年 9 月 29 日理事会建议中提及的社会经济实体资本或资产的财务投资（不包括捐赠和捐款）；以及 (c) any limits to the distribution of profits connected to the mutualistic nature or to the nature of the activities consisting in services of general economic interest (SGEI) . 与互助性质或由具有普遍经济利益的服务（SGEI）的活动组成的性质相关的利润分配的任何限制。

Guidance for own workforce, workers in the value chain, affected communities and consumers and end/users 自有员工、价值链中的工人、受影响的社区以及消费者和最终用户的指南

80. In order to understand the sustainability issues that relate to social and human rights, refer to Appendix B for a list of possible sustainability issues. This list could help identify if the policies , practices or future initiatives are aimed at addressing negative human rights impacts in a comprehensive way or if they are limited to certain groups of affected stakeholders (for example, workers in the upstream value chain). As part of this disclosure undertakings may also disclose whether they have a process to address human rights related complaints. 为了了解与社会和人权相关的可持续性问题，请参阅附录 B 以获取可能的可持续性问题列表。此列表可以帮助确定政策、实践或未来倡议是否旨在全面解决负面人权影响，或者它们是否仅限于受影响的某些利益相关者群体（例如，上游价值链中的工人）。作为此披露的一部分，经营实体还可以披露他们是否具有解决与人权相关的投诉的流程。

Basic Module Guidance - Environmental Metrics B3 - Energy and greenhouse gas emissions 基础模块指南 - 环境指标 B3 - 能源和温室气体排放

Impacts on climate: energy usage and greenhouse gas emissions 对气候的影响：能源使用和温室气体排放

81. Under paragraphs 29 and 30, the undertaking reports on its climate impacts, providing information about its energy use and greenhouse gas emissions. This guidance for disclosure B3 does not constitute an additional datapoint to the disclosures described in paragraphs 29 (on energy consumption) and 30 (on GHG emissions) but rather reinstates an overarching objective and provides context for the Basic disclosure B3. 在第 29 和 30 段下，经营实体报告其气候影响，提供有关其能源使用和温室气体排放的信息。此 B3 披露指南并未对第 29 段（关于能源消耗）和第 30 段（关于温室气体排放）中描述的披露构成额外的数据点，而是重申了一个总体目标并为基础披露 B3 提供了背景信息。

Energy consumption 能源消耗

82. Climate related impacts are significantly driven by energy consumption. Therefore, it is relevant to disclose both the quantity as well as the type – e.g. fossil fuels such as coal, oil and gas versus renewable energy – and mix of energy consumed. Examples of energy disclosures are total energy consumption broken down by fossil fuels and electricity. Other breakdowns may be reported such as consumption of purchased or self-generated electricity from renewable sources. An example of the information requested in paragraph 29 follows. 与气候相关的影响主要由能源消耗驱动。因此，披露能源的数量以及类型（例如，煤炭、石油和天然气等化石燃料与可再生能源）以及所消耗的能源组合非常重要。能源披露的示例包括按化石燃料和电力细分的总能源消耗量。可以报告其他细分，例如，从可再生能源购买或自发电的电力消耗量。以下是第 29 段中要求的信息示例。

	Renewable Energy Consumption (MWh) 可再生能源消耗量（兆瓦时）	Non-renewable Energy Consumption (MWh) 不可再生能源消耗量（兆瓦时）	Total 202(x) Energy consumption (MWh) 202(x)年能源总消耗量（兆瓦时）
Electricity reflected 电力反映	(as in (如)	300	186	486
utility billings) 公用事业账单
Fuels 燃料	3	7	10
Total 总计	303	193	496

83. In case the undertaking purchases fossil fuels (e.g. natural gas, oil) or renewable fuels (e.g. biofuels, such as biodiesel and bioethanol) to generate electricity, heat or cooling for its own consumption, it has to avoid double counting. Therefore, the undertaking accounts for the energy content of the purchased fuel only as fuel consumption, but it does not account for, or report on, its electricity and heat consumption produced from that fuel yet again. In case of electricity generation from renewable energies such as solar or wind – and where no fuel use is necessary – the undertaking accounts for the amount of electricity generated and consumed as electricity consumption. 如果经营实体购买化石燃料（例如天然气、石油）或可再生燃料（例如生物燃料，如生物柴油和生物乙醇）以产生电力、热力或冷却以供自身消耗，则必须避免重复计算。因此，经营实体仅将购买的燃料的能量含量计为燃料消耗量，但不再计算或报告其从该燃料产生的电力和热力消耗量。如果使用太阳能或风能等可再生能源发电，并且不需要使用燃料，则经营实体将所产生和消耗的电量计为电力消耗量。
84. The undertaking shall not offset its energy consumption by its energy production even if on site generated energy is sold to and used by a third party. The undertaking shall also avoid double counting fuel consumption when disclosing self-generated energy consumption. If the undertaking generates electricity from either a non-renewable or renewable fuel source and then consumes the generated electricity, the energy consumption shall be counted only once under fuel consumption. The share of renewable energy consumption can be calculated based on guarantees of origin, renewable energy certificates or electricity composition as stated in the electricity bill. The electricity bill may refer to electricity units consumed and specify the percentage of electricity provided coming from renewable sources and it may look like the figure below. 即使在现场产生的能源出售给第三方并由第三方使用，经营实体也不应通过其能源生产来抵消其能源消耗。经营实体在披露自发电的能源消耗量时，还应避免重复计算燃料消耗量。如果经营实体从不可再生或可再生燃料来源发电，然后消耗所产生的电力，则能源消耗量应仅在燃料消耗量下计算一次。可再生能源消耗的份额可以根据原产地保证、可再生能源证书或电费账单中声明的电力组成来计算。电费账单可能指已消耗的电力单位，并说明来自可再生能源的电力百分比，其外观可能如下图所示。

Windpower 风力发电 10%
Fossil fuel 化石燃料 9%
Hydropower 水力发电 58%

85. When preparing the information on energy consumption required under paragraph 29, the undertaking shall exclude feedstocks and fuels that are not combusted for energy purposes. The undertaking that consumes fuel as feedstocks can disclose information on this consumption separately from the required disclosures. 在准备第 29 段要求的有关能源消耗的信息时，经营实体应排除未用于能源目的的原料和燃料。将燃料作为原料消耗的经营实体可以从要求的披露中单独披露有关此消耗的信息。

Conversion between different energy units 不同能源单位之间的转换

86. Undertakings are to report their energy consumption in terms of final energy, which is understood as the amount of energy delivered to the undertaking, for example, the Megawatt-Hours (MWh) of electricity purchased from the utility steam received from a nearby industrial plant or diesel purchased at petrol stations. Electricity explicitly refers to heat, steam and cooling. Fuels include anything burned, e.g. gas, natural gas, biomass, etc. 经营实体应按最终能源报告其能源消耗量，最终能源是指交付给经营实体的能量，例如，从附近工业厂房接收的公用事业蒸汽或在加油站购买的柴油的兆瓦时 (MWh) 电量。电力明确指热力、蒸汽和冷却。燃料包括任何燃烧的物质，例如，气体、天然气、生物质等。
87. Paragraph 29 indicates MWh as the unit of choice for measuring energy consumption. In case of fuel or biomass, a conversion to MWh is necessary for data expressed in other units such as energy content (e.g. kJ, Btu), volume (e.g. litres, m³) or mass (e.g. metric tonnes, short tonnes). 第 29 段指出兆瓦时 (MWh) 是衡量能源消耗的首选单位。如果使用燃料或生物质，则必须将以其他单位（如能量含量（例如，千焦、英热单位）、体积（例如，升、立方米）或质量（例如，公吨、短吨））表示的数据转换为兆瓦时。
88. For fuel consumption measured by mass (e.g. wood, coal), the undertaking should: 对于以质量（例如，木材、煤炭）衡量的燃料消耗量，经营实体应：

(a) obtain the Net Calorific Value (e.g. kJ/metric ton, TJ/Gg) of the fuel (it can be a typical value published by reliable sources, e.g. IPCC, or may be provided by the supplier or attained internally); 获取燃料的净热值（例如，千焦/公吨，太焦/吉克）（它可以是可靠来源（例如，IPCC）发布的典型值，也可以由供应商提供或在内部获得）； (b) convert the Net Calorific Value to MWh/ton, for example: 将净热值转换为兆瓦时/吨，例如：

1 TJ = 1012 J = 277.78 MWh ;  1 Gg = 109 g = 1,000 t 11.9 TJ/Gg = 11.9 * 277.78/1000 t = 3.31 MWh/ton; and
1 太焦 = 1012 焦 = 277.78 兆瓦时；1 吉克 = 109 克 = 1,000 吨 11.9 太焦/吉克 = 11.9 * 277.78/1000 吨 = 3.31 兆瓦时/吨；以及

(c) calculate the energy content of the mass, for example: 计算质量的能量含量，例如：

1,245,345 t * 3.31 MWh/ton = 4,117,111 MWh.
1,245,345 吨 * 3.31 兆瓦时/吨 = 4,117,111 兆瓦时。

89. For liquid fuel, the undertakings should: 对于液体燃料，经营实体应：

(a) convert volume information to mass, multiplying volume by fuel density, for example, 将体积信息转换为质量，将体积乘以燃料密度，例如，

Diesel = 4,456,000 l;         Diesel density = 0.84 kg/l
柴油 = 4,456,000 升；柴油密度 = 0.84 千克/升

4,456,000 (l) * 0.84 (kg/l) = 3,43,040 kg = 3,743 t;
4,456,000（升）* 0.84（千克/升）= 3,43,040 千克 = 3,743 吨；

(b) calculate the energy content, multiplying mass by Net Calorific Value, for example, 3,743 [t] 计算能量含量，将质量乘以净热值，例如，3,743 [吨]

\* 43 [TJ/Gg] = 3,743 t * 43 TJ/(1,000 [t]) = 160.95 [TJ] ; and
\* 43 [太焦/吉克] = 3,743 吨 * 43 太焦/(1,000 [吨]) = 160.95 [太焦]；以及

(c) convert TJ to MWh, for example 1 TJ = 1012 J = 277.778 MWh 将太焦转换为兆瓦时，例如，1 太焦 = 1012 焦 = 277.778 兆瓦时

160.95 [TJ] = 277.78 [MWh/TJ] * 160.95 [TJ] = 44,708 MWh.
160.95 [太焦] = 277.78 [兆瓦时/太焦] * 160.95 [太焦] = 44,708 兆瓦时。

Documentation Source: 文档来源：

Data 数据	Documentation Source 文档来源
CDP	CDP Technical Note: Conversion of fuel data to MWh https://cdn.cdp.net/cdp- production/cms/guidance_docs/pdfs/000/000/477/original/CDP- Conversion-of-fuel-data-to-MWh.pdf?1479755175

Greenhouse gas emissions 温室气体排放

90. As for gross greenhouse gas emissions (GHG) arising from the undertaking’s activities, the requirement in paragraph 30 builds on the definitions and rules of the GHG Protocol, the leading accounting standard for GHG emissions. Under paragraph 30, undertakings are to report on their Scope 1 and Scope 2 emissions. Scope 1 GHG emissions cover direct emissions from owned or controlled sources. Scope 2 emissions are indirect GHG emissions resulting from the activities of the reporting company (as they derive from the undertaking’s consumed energy) which, however, occur at sources owned or controlled by another company. Further guidance is provided in the sections below on how to calculate Scope 1 and 2 emissions. 至于经营实体活动产生的温室气体排放总量 (GHG)，第 30 段的要求建立在温室气体议定书的定义和规则之上，该议定书是温室气体排放量的主要核算标准。在第 30 段下，经营实体应报告其范围 1 和范围 2 排放量。范围 1 温室气体排放量涵盖来自自有或控制来源的直接排放量。范围 2 排放量是报告公司的活动产生的间接温室气体排放量（因为它们来自经营实体消耗的能源），但这些排放量发生在另一家公司拥有或控制的来源处。以下各节提供了关于如何计算范围 1 和范围 2 排放量的进一步指导。

91. Scope 1 and 2 emissions may be reported in the following format. 范围 1 和范围 2 排放量可以以下列格式报告。

	202(x) GHG emissions (tCO****2e) 202(x)年温室气体排放量（吨二氧化碳当量）
Scope 1 范围 1	45
Scope 2 范围 2	6
Total 总计	51

92. The GHG Protocol is a global standard for measuring, reporting and managing GHG emissions while ensuring consistency and transparency. The corporate standard covers Scope 1, Scope 2 and Scope 3 emissions guidance for companies and other organisations (NGOs, government, etc.). 《温室气体议定书》是一项全球标准，用于测量、报告和管理温室气体排放量，同时确保一致性和透明度。企业标准涵盖了公司和其他组织（非政府组织、政府等）的范围 1、范围 2 和范围 3 排放量指南。
93. To ensure a fair account of the undertaking’s emissions, the GHG Protocol has set a list of reporting principles: 为了确保对经营实体的排放量进行公正的核算，《温室气体议定书》制定了一系列报告原则：

(a) relevance: ensuring that the GHG inventory reflects the GHG emissions of the organisation. 相关性：确保温室气体清单反映组织的温室气体排放量。 (b) completeness: ensuring that the GHG inventory account for all GHG emission sources and activities within the chosen boundary; 完整性：确保温室气体清单核算所选边界内的所有温室气体排放源和活动； (c) consistency: ensuring the consistency of the methodology used to allow for comparisons over time; 一致性：确保所使用的方法的一致性，以便进行时间上的比较； (d) transparency: disclosing the assumptions, references and methodology used when computing GHG emissions; and 透明度：在计算温室气体排放量时，披露所使用的假设、参考资料和方法；以及 (e) accuracy: ensuring that GHG emissions data is sufficiently precise to allow users to make decisions. 准确性：确保温室气体排放量数据足够精确，以便用户做出决策。

94. In alternative to the GHG Protocol, undertakings may resort to ISO 14064-1, should it be better suited to their reporting needs. 作为《温室气体议定书》的替代方案，如果 ISO 14064-1 更适合其报告需求，经营实体可以采用 ISO 14064-1。
95. When reporting on GHG emissions, it is important to set the appropriate boundaries to ensure that the GHG inventory is correct and to avoid double counting emissions. The GHG Protocol defines two main types of boundaries – organisational or operational boundaries. 在报告温室气体排放量时，设定适当的边界以确保温室气体清单正确并避免重复计算排放量非常重要。《温室气体议定书》定义了两种主要类型的边界——组织边界或运营边界。

(a) Organisational boundary: the GHG Protocol defines it as the boundaries that determine the operations owned or controlled by the reporting undertaking depending on the consolidation approach taken. There are two approaches to consolidation of emissions – the equity or control approach. The undertaking will choose the approach that reflects its circumstances. 组织边界：《温室气体议定书》将其定义为根据所采用的合并方法确定报告经营实体拥有或控制的运营活动的边界。有两种合并排放量的方法——权益法或控制法。经营实体将选择反映其情况的方法。 (b) The equity share approach relates to accounting for GHG emissions from operations according to its shares of equity in the operation. 权益份额法是指根据经营实体在运营中的权益份额核算运营产生的温室气体排放量。 (c) When using the control approach, the undertaking accounts for GHG emissions from operations over which it has either financial or operational control. Companies will use either the operational control or financial control criteria when using this approach to consolidate and capture its emissions in the report. 使用控制法时，经营实体核算其拥有财务控制权或运营控制权的运营产生的温室气体排放量。公司在使用这种方法在报告中合并和捕获其排放量时，将使用运营控制权或财务控制权标准。 i. Financial control means that the undertaking has financial control over the operation if the former has the ability to direct the financial and operating policies of the latter with a view to gaining economic benefits from its activities. 财务控制权是指，如果经营实体有能力指导运营的财务和运营政策，以便从其活动中获得经济利益，则该经营实体对运营具有财务控制权。 ii. Operational control means that an undertaking has operational control over an operation if the former or one of its subsidiaries has full authority to introduce and implement its operating policies at the operation. 运营控制权是指，如果经营实体或其子公司之一有权在该运营部门引入和实施其运营政策，则该经营实体对运营具有运营控制权。 (d) Operational boundary: the GHG Protocol defines it as the boundaries that determine the direct and indirect emissions associated with operations owned or controlled by the reporting company. This assessment offers an undertaking the ability to establish which operations and sources cause direct (Scope 1) and indirect emissions (Scope 2 and Scope 3) and to decide which indirect emissions to include resulting from its operations. 运营边界：《温室气体议定书》将其定义为确定与报告公司拥有或控制的运营活动相关的直接和间接排放量的边界。此评估使经营实体能够确定哪些运营活动和来源导致直接（范围 1）和间接排放（范围 2 和范围 3），并决定包括哪些由其运营产生的间接排放量。 (e) Boundary considerations need to follow the principles detailed above (consistency overtime, transparency in documenting them and completeness) and are visualised in the image below. 边界考虑需要遵循上面详述的原则（随时间推移保持一致性、记录它们的透明度和完整性），并在下图可视化。

96. The GHG Protocol also introduces guidance as well as steps to follow to identify, calculate and track GHG emissions as visualised in the image below. 《温室气体议定书》还介绍了指导以及识别、计算和跟踪温室气体排放量的后续步骤，如下面的图像所示。

97. Different tools have been developed by private and public initiatives to help undertakings in developing their GHG emissions inventory and facilitating challenges related to its preparation: 私人和公共倡议开发了不同的工具，以帮助经营实体制定其温室气体排放清单并促进与编制清单相关的挑战：

(a) calculation tools and guidance by the GHG Protocol: https://ghgprotocol.org/calculation- tools-and-guidance 《温室气体议定书》的计算工具和指南：https://ghgprotocol.org/calculation- tools-and-guidance (b) SME Climate hub: https://smeclimatehub.org/start-measuring/ 中小企业气候中心：https://smeclimatehub.org/start-measuring/ (c) Business Carbon Calculator by Normative:https://businesscarboncalculator.normative.io/en/ Normative 的企业碳计算器：https://businesscarboncalculator.normative.io/en/ (d) Carbon Trust SME Carbon Footprint Calculator:https://www.carbontrust.com/our-work-and- impact/guides-reports-and-tools/sme-carbon-footprint-calculator 碳信托中小企业碳足迹计算器：https://www.carbontrust.com/our-work-and- impact/guides-reports-and-tools/sme-carbon-footprint-calculator (e) UK Business Climate hub:https://businessclimatehub.uk/carbon-footprint-calculators/ 英国企业气候中心：https://businessclimatehub.uk/carbon-footprint-calculators/

Scope 1 and location-based Scope 2 emissions guidance 范围 1 和基于地点的范围 2 排放量指南

98. Typical Scope 1 emissions include CO2 (as well as CH4 and N2O) emissions associated with fuel combustion (for example in boilers, furnaces, vehicles, etc.) and fugitive emissions from air conditioning and industrial processes. 典型的范围 1 排放量包括与燃料燃烧相关的二氧化碳（以及甲烷和一氧化二氮）排放量（例如在锅炉、熔炉、车辆等中）以及来自空调和工业过程的无组织排放量。

99. Location-based Scope 2 includes emissions from electricity, heat, steam and cooling purchased or acquired and consumed by the reporting company. It reflects the average emissions intensity of grids on which the energy consumption occurs and uses mostly grid-average emission factor data. Typical sources of Scope 2 emissions relate to any equipment that consumes electricity (electrical engines, lights, buildings, etc.), heat (heating in industrial processes, buildings, etc.), steam (industrial processes) and cooling (industrial processes, buildings, etc.). 基于地点的范围 2 包括报告公司购买或获取并消耗的电力、热力、蒸汽和冷却的排放量。它反映了发生能源消耗的电网的平均排放强度，并且主要使用电网平均排放因子数据。范围 2 排放量的典型来源与消耗电力的任何设备（电机、灯、建筑物等）、热力（工业过程、建筑物等中的供暖）、蒸汽（工业过程）和冷却（工业过程、建筑物等）相关。

100. Evaluating GHG emissions can be done in several ways, including by the calculation approach, measurement, or a combination of measurement and calculations. One common approach is based on calculating with use of emission factors (EF) – which may incorporate the global warming potential (GWP) of the GHG. Direct measurement using sensors (flow and concentration) can also be applied. The table below summarises the most common methods.

评估温室气体排放量可以通过多种方式进行，包括通过计算方法、测量或测量和计算的组合。一种常用的方法是基于使用排放因子 (EF) 进行计算，其中可以包含温室气体的全球变暖潜能值 (GWP)。也可以应用使用传感器（流量和浓度）进行的直接测量。下表总结了最常用的方法。

GHG evaluation method 温室气体评估方法	Details 详细信息	Necessary data 必要数据
Measuring 测量	Multiplying the quantities of gas directly measured by their respective global warming potential. 将直接测量的气体量乘以其各自的全球变暖潜能值。	Direct quantity of gas emitted obtained from gas measurement (flow, concentration, volume) Global warming potential (GWP) of the gases 从气体测量（流量、浓度、体积）获得的气体直接排放量，气体的全球变暖潜能值（GWP）
Calculating 计算	Multiplying the activity data by the emission factor (EF) that integrates the global warming potential (GWP) 将活动数据乘以集成全球变暖潜能值 (GWP) 的排放因子 (EF)	Activity data Emission factors (EF) 活动数据，排放因子（EF）

101. The table above introduces the following terms:

上表介绍了以下术语：

(a) activity data, which typically corresponds to the quantity of fuel consumed. It may be expressed in energy units (e.g. MWh), volume (e.g. m³ or l) or mass (e.g. tonnes or kg.). These can be accessed by the undertaking by reviewing fuel purchase receipts or utility bills: 活动数据，通常对应于所消耗的燃料量。它可以用能量单位（例如，兆瓦时）、体积（例如，立方米或升）或质量（例如，吨或千克）表示。经营实体可以通过查阅燃料购买收据或公用事业账单来访问这些数据： (b) global warming potential, which quantifies the impact of the given GHG on the climate compared to an equivalent unit of carbon dioxide; and 全球变暖潜能值，它量化了给定温室气体对气候的影响与同等单位的二氧化碳相比；以及 (c) emission factors (FE), quantifying how much GHG is emitted per unit of activity. The emission factors frequently take into account the GWP of the GHG, in which case the undertaking does not need to consider the latter. 排放因子 (FE)，量化了每单位活动排放多少温室气体。排放因子通常会考虑温室气体的全球变暖潜能值，在这种情况下，经营实体无需考虑后者。

102. The table below summarises non-exhaustive sources where both emission factors (FE) and global warming potential (GWP) can be easily accessed by undertakings. Undertakings may also refer to authoritative national sources that may be more relevant to their circumstances.

下表总结了经营实体可以轻松访问排放因子 (FE) 和全球变暖潜能值 (GWP) 的非详尽来源。经营实体也可以参考可能与其情况更相关的权威国家来源。

Emission factors (FE) 排放因子（FE）

ADEME – Base Empreinte® IPCC – Emissions Factor Database IPCC – Guidelines for National Greenhouse Gas Inventories Association of Issuing Bodies (AIB) – Residual Mix Grid Emission Factors JRC – Historical GHG emissions factor for electricity consumption Life-cycle electricity production emission factors USEPA GHG emission factors Hub Emission Factors and reference values published by the Government of Canada IEA’s Annual GHG emission factors for World countries from electricity and heat generation (2022 data set, paid data set)

Global warming potential (GWP) 全球变暖潜能值 (GWP)

IPCC – Global Warming Potential

103. The undertakings can also find more guidance and tools on how to act and report on their GHG emissions and climate impacts by visitinghttps://smeclimatehub.org/.

经营实体还可以通过访问[ht](https://smeclimatehub.org/h)[tps://smeclimatehub.org/](tps://smeclimatehub.org/)，找到更多关于如何行动和报告其温室气体排放量和气候*影响*的指南和工具。

Example of Scope 1 emission calculation 范围 1 排放量计算示例

104. Company A burns Nr. 4 fuel oil in an industrial boiler. For its financial accounting, it keeps track of its costs, and for GHG accounting purposes, it keeps track of volumes (m³) as reflected in their fuel receipts. From the receipts, it determines the annual volumes of fuel oil bought, and it keeps track as well of the fuel oil inventory on the first calendar day of the year. In 2023 it purchased 100 m³ of fuel oil. Based on its records, on 1 January 2023 it had 2.5 m³ in its reservoirs, and on 1 January 2024 it had 1 m³ . Thus, it determines (through purchase and measurement of inventory) that during 2023 it consumed 101.5 m³ of fuel oil.

A 公司在工业锅炉中燃烧 4 号燃油。对于其财务核算，该公司会跟踪其成本，并且出于温室气体核算的目的，该公司会跟踪燃料收据中反映的体积（立方米）。根据收据，该公司确定了购买的燃油年量，并跟踪年初第一个日历日的燃油库存。2023 年，该公司购买了 100 立方米的燃油。根据其记录，2023 年 1 月 1 日，该公司在其储罐中有 2.5 立方米，2024 年 1 月 1 日，该公司有 1 立方米。因此，该公司（通过购买和测量库存）确定 2023 年期间消耗了 101.5 立方米的燃油。

105. Using the IPCC list of emissions factors (Table 2.3, page 2.18), it estimates its emission factor to be a fifty-fifty blend of diesel oil and residual oil as 75.75 t CO2/TJ, and by using published statistics on energy, determines that its net calorific value of the fuel is 0.03921 TJ/m3 . Given that the CO2 GWP equals one, its CO2 emission for this specific Scope 1 source is:

使用 IPCC 的排放因子列表（[表 2.3，第 2.18 页](https://www.ipcc-nggip.iges.or.jp/public/2006gl/pdf/2_Volume2/V2_2_Ch2_Stationary_Combustion.pdf)），该公司估计其排放因子为柴油和剩余油各占一半的混合物，为 75.75 吨二氧化碳/太焦，并且通过使用已发布的能源统计数据，确定其燃料的净热值为 0.03921 太焦/立方米。鉴于二氧化碳的全球变暖潜能值为 1，其特定范围 1 来源的二氧化碳排放量为：

101.5 m3 * 0.03921 TJ/m3 * 75.75 t CO2/TJ * 1 = 301.5 t CO2
101.5 立方米 * 0.03921 太焦/立方米 * 75.75 吨二氧化碳/太焦 * 1 = 301.5 吨二氧化碳

106. For the purpose of completeness in this example, the CH4 and N2O emissions are also calculated. Checking the IPCC list of emission factors shows that these are, respectively, 3 kg of CH4/TJ and 0.6 kg of N2O/TJ, the emissions thus being:

为了使本示例完整起见，还计算了甲烷和一氧化二氮排放量。检查 IPCC 排放因子列表表明，这些排放量分别为 3 千克甲烷/太焦和 0.6 千克一氧化二氮/太焦，因此排放量为：

CH4 emissions = 101.5 m3 * 0.03921 TJ/m3 * 3 kg CO2/TJ * 29.8 = 0.36 tCO2e
甲烷排放量 = 101.5 立方米 * 0.03921 太焦/立方米 * 3 千克二氧化碳/太焦 * 29.8 = 0.36 吨二氧化碳当量
N2O emissions = 101.5 m3 * 0.03921 TJ/m3 * 0.6 kg CO2/TJ * 273 = 0.65 tCO2e
一氧化二氮排放量 = 101.5 立方米 * 0.03921 太焦/立方米 * 0.6 千克二氧化碳/太焦 * 273 = 0.65 吨二氧化碳当量

107. As mentioned, CH4 and N2O emissions add around 1 tCO2e to the CO2 value of 301.5 tCO2, which amounts to about 0.3% of the total. This could be considered well within an acceptable reporting error and so could not have been calculated and reported. Global Warming Potentials for CH4 and N2O are derived from theIPCC’s Sixth Assessment Report,Chapter 7SM9. 如前所述，甲烷和一氧化二氮排放量使二氧化碳值 301.5 吨二氧化碳当量增加了约 1 吨二氧化碳当量，约占总排放量的 0.3%。这可以认为是在可接受的报告误差范围内，因此可以不进行计算和报告。甲烷和一氧化二氮的全球变暖潜能值来自IPCC 第六次评估报告第 7SM9 章。

Example of Scope 2 emission calculation 范围 2 排放量计算示例

108. Company A occupies an office building of 2000 m2 in Paris, where it pays the electricity consumed for the central heating and cooling, lighting, computers and other electric equipment such as appliances. With its utility bills, it has estimated that the building consumed 282 MWh of electricity in 2022. By using the emission factor provided by nowtricity.com for France in 2022, it has estimated its Scope 2 emissions for its building electricity consumption to be

A 公司在巴黎拥有一栋 2000 平方米的办公楼，该公司在其中支付中央供暖和制冷、照明、计算机和其他电器（如电器）所消耗的电力。根据公用事业账单，该公司估计该建筑在 2022 年消耗了 282 兆瓦时的电力。通过使用 nowtricity.com 为法国在 2022 年提供的排放因子，该公司估计其建筑电力消耗的范围 2 排放量为

EmissionsGHG = 282 000 kwℎ] ∗ 73 g = 20.6 t CO2 eq 温室气体排放量 = 282,000 千瓦时] * 73 克 = 20.6 吨二氧化碳当量

109. Undertakings may also want to provide their market-based Scope 2 figures. Emission factors for market-based Scope 2 emissions reflect the contractual arrangements of the undertaking with its energy suppliers. Market-based emission factors can be provided by their electricity or heat suppliers as well as supported by their own purchase of Energy Attribute Certificates or Power Purchase Agreements (PPAs) or the use ofresidual-mix emission factors.

经营实体也可能希望提供其基于市场的范围 2 数据。基于市场的范围 2 排放量的排放因子反映了经营实体与其能源供应商之间的合同安排。基于市场的排放因子可以由电力或热力供应商提供，也可以通过他们自己购买的能源属性证书或购电协议 (PPA) 或使用[残余混合排放因子](https://www.aib-net.org/facts/european-residual-mix)来支持。

B4 - Pollution of air, water and soil B4 - 空气、水和土壤污染

Guidance on which undertakings need to report on pollution and what pollutants undertakings need to report on. 关于哪些经营实体需要报告污染以及经营实体需要报告哪些污染物的指南

110. Paragraph 32 establishes that the undertaking shall disclose the pollutants it emits to air, water and soil in its own operations if such information is already required to be reported by law to competent authorities or under an Environmental Management System. This means that the undertaking will first assess whether it already reports such information, either as a legal

第 32 段规定，如果法律已要求经营实体或根据环境管理系统向主管当局报告其污染物排放量，则经营实体应披露其在自身运营中排放到空气、水和土壤中的污染物。这意味着经营实体将首先评估是否已经报告了此类信息，无论是作为法律要求

111. In general, this requirement is expected to apply to undertakings that are operators of an industrial installation or intensive livestock farm covered by the Industrial and Livestock Rearing Emissions Directive(IED 2.0), amending the Industrial Emissions Directive(IED). The IED 2.0 applies to some 75,000 installations in Europe, covering activities such as burning fuel in boilers with rated power of more than 50 MW, founding in metal foundries, processing of non-ferrous metals, production of lime, manufacturing of ceramic products by firing, production of plant protection products or biocides, rearing of any mix of pigs or poultry representing 380 livestock units or more, tanning of hides, slaughterhouses, etc. In these cases, the installation must already report to the competent authority the pollutants released to air, water and soil, and the data is publicly available at the Industrial Emissions Portal Regulation (IEPR), replacing the European Pollutant Release and Transfer Register(E-PRTR). Companies that operate in more than one facility do not have to report on their consolidated company-wide emissions under the EPRTR, as they report only at facility level. This Standard requires the reporting of the total amount of pollutants of all the facilities. Similarly, companies owning but not operating in a facility do not have to report to the E-PRTR but are expected to reflect their facility-owned emissions in their sustainability report.

一般而言，预计此要求适用于《[工业和牲畜饲养排放](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AL_202401785)指令》涵盖的工业设施或集约化牲畜养殖场的经营者[（(IED 2.0)](https://environment.ec.europa.eu/topics/industrial-emissions-and-safety/industrial-and-livestock-rearing-emissions-directive-ied-20_en)，修订了《[工业排放指令](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02010L0075-20110106)》(IED)。IED 2.0 适用于欧洲大约 75,000 个设施，涵盖以下活动：在额定功率超过 50 兆瓦的锅炉中燃烧燃料、在金属铸造厂进行铸造、加工有色金属、生产石灰、通过煅烧制造陶瓷产品、生产植物保护产品或杀生物剂、饲养任何混合的猪或家禽（代表 380 个或更多畜牧单位）、皮革鞣制、屠宰场等。在这些情况下，设施必须已经向主管当局报告排放到空气、水和土壤中的污染物，并且数据在[工业排放门户法规](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202401244) [(IEPR)](https://environment.ec.europa.eu/topics/industrial-emissions-and-safety/industrial-emissions-portal-regulation-iepr_en)中公开提供，该法规取代了[欧洲污染物排放和转移登记册](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32006R0166) (E-PRTR)。在多个设施运营的公司无需根据 E-PRTR 报告其公司范围内的合并排放量，因为它们仅在设施级别报告。本标准要求报告所有设施的污染物总量。同样，拥有但不在设施运营的公司无需向 E-PRTR 报告，但应在其可持续性报告中反映其拥有的设施排放量。

112. Likewise, if an undertaking has been identified as having to monitor and report on the pollutants listed in the E-PRTR under an Environmental Management System such as, for example, an Eco- Management and Audit Scheme (EMAS) or ISO 14001 certification. These are in principle relevant aspects for the undertaking to include in its sustainability report.

同样，如果经营实体已被确定为必须在环境管理系统（例如，生态管理和审核计划 (EMAS) 或 ISO 14001 认证）下监测和报告 E-PRTR 中列出的污染物。原则上，这些是经营实体在其可持续性报告中包含的相关方面。

113. If an undertaking has only one facility or operates in only one facility, and if its pollution data is already publicly available, the undertaking may refer to the document where such information is provided instead of reporting it once again. Likewise, if the undertaking publishes an organisation- wide report such as, for example, an EMAS report that incorporates pollution data, it can include it in the sustainability report by reference.

如果经营实体只有一个设施或仅在一个设施运营，并且其污染数据已公开可用，则经营实体可以参考提供此类信息的文件，而不是再次报告。同样，如果经营实体发布了组织范围内的报告（例如，包含污染数据的 EMAS 报告），则可以通过参考将其包含在可持续性报告中。

114. To report information on pollutants in the sustainability report, the undertaking should indicate the type of pollutant material being reported alongside the amount emitted to air, water and soil in a suitable mass unit (e.g. t or kg).

为了在可持续性报告中报告有关污染物的信息，经营实体应指明正在报告的污染物材料类型以及以适当的质量单位（例如，吨或千克）排放到空气、水和土壤中的量。

115. Below can be found an example of how undertakings may present information on their emissions to air, water and soil divided by pollutant type.

下面是一个示例，说明经营实体如何按污染物类型划分呈现其排放到空气、水和土壤中的信息。

Pollutant 污染物	Emissions (kg) 排放量（千克）	Medium of release (air, water, soil) 释放介质（空气、水、土壤）
e.g. Cadmium and compounds 例如，镉和化合物	10	Water 水
Type of pollutant 2 污染物类型 2
Type of pollutant 3 污染物类型 3

116. As for the types of pollutants that need to be considered when reporting under paragraph 32, the undertaking may refer to the following main pollutants that are currently covered under EU law. Nevertheless, each undertaking shall consider the specific pollutants covered by the legislation in their respective jurisdictions.

至于根据第 32 段报告时需要考虑的污染物类型，经营实体可以参考目前欧盟法律涵盖的以下主要污染物。然而，每个经营实体都应考虑其各自管辖区内的立法所涵盖的特定污染物。

117. Examples of key pollutants to air (Dir. 2024/299; Reg. 2024/1244;EC, 2024;EEA, 2022) are: sulphur oxides (Sox/SO2 – e.g. from energy generation and heating in manufacturing), nitrogen oxides (NOx/NO2 – e.g. from transport), non-methane volatile organic compounds (NMVOC – e.g. from agricultural activities), carbon monoxide (CO – e.g. from fossil fuel combustion), ammonia (NH3 – e.g. manure application and storage), particulate matter (PM10 – e.g. from combustion in manufacturing, transport, agricultural activities), heavy metals (Cd, Hg, Pb, As, Cr, Cu, Ni, Zn), POPs (total PAHs, HCB, PCBs, dioxins/furans), ozone-depleting substances or ‘ODS’ (chlorofluorocarbons ‘CFCs’, hydrochlorofluorocarbons ‘HCFCs’, halons), black carbon (BC – e.g. from energy consumption), etc. 主要空气污染物的示例 [指令 2024/299]； [条例 2024/1244]；[欧盟委员会，2024 年]； [[欧洲环境署，2022 年]] (https://www.eea.europa.eu/publications/air-quality-in-europe-2022/sources-and-emissions-of-air)包括：硫氧化物（Sox/SO2 – 例如来自制造业中的能源生产和供暖）、氮氧化物（NOx/NO2 – 例如来自运输）、非甲烷挥发性有机化合物 (NMVOC)（例如来自农业活动）、一氧化碳 (CO)（例如来自化石燃料燃烧）、氨 (NH3)（例如施用和储存肥料）、颗粒物 (PM10)（例如来自制造业、运输、农业活动的燃烧）、重金属（镉、汞、铅、砷、铬、铜、镍、锌）、持久性有机污染物（总多环芳烃、六氯苯、多氯联苯、二噁英/呋喃）、臭氧消耗物质或“ODS”（氯氟烃“CFC”、氢氯氟烃“HCFC”、哈龙）、黑碳（BC – 例如来自能源消耗）等。
118. According to the Guide for Business on air pollutants emissions adopted by the Alliance for Clean Air, the major sources of emissions of air pollutants in the private sector (that are also highly impactful for the entire value chain) include: (a) electricity generation from fossil fuel or biomass combustion (which may be done externally, distributed through a national grid, then consumed along the value chain activities); (b) direct stationary fossil fuel or biomass combustion within an undertaking’s activities or industrial processes, or the operation of stationary machinery or other activities that require fuel combustion; (c) transport (freight, road, rail, shipping and aviation, off- road vehicles such as those used in agriculture or construction); (d) industrial processes (all other emissions that do not stem from fuel combustion and that occur during industrial processes); (e) agriculture (livestock and manure management, crop production such as crop residue burning, manure and fertiliser application); (f) waste disposal (e.g. landfilling, incineration or open burning, or composting).

根据清洁空气联盟采纳的 [《企业空气污染物排放指南》](https://www.ccacoalition.org/sites/default/files/resources/files/CCAC%20SEI%20-%20A%20Practical%20%20Guide%20For%20Business%20-%20Updated_Final%202023.pdf)，私营部门空气污染物排放的主要来源（对整个*价值链*也具有高度影响）包括：(a) 化石燃料或生物质燃烧产生的电力（可以在外部进行，通过国家电网分配，然后在价值链活动中消耗）；(b) 经营实体活动或工业过程中的直接固定化石燃料或生物质燃烧，或者需要燃料燃烧的固定机械或其他设备的运营；(c) 运输（货运、公路、铁路、航运和航空、非公路车辆，如农业或建筑中使用的车辆）；(d) 工业过程（所有其他非来自燃料燃烧并在工业过程中产生的排放）；(e) 农业（牲畜和肥料管理、作物生产，如作物残留物燃烧、肥料施用）；(f) 废物处理（例如，填埋、焚烧或露天焚烧，或堆肥）。

119. The Guide represents an example of a simple methodology for developing a company's air pollutant emission inventory and calculating the emissions of respective air pollutants. This methodology is divided into the following steps; excluding the mapping of the value chain as under the VSME Standard the information required by this Disclosure Requirement is to be reported at the level of the reporting company: (1) identifying emission sources within the value chain , (2) identifying methodologies for quantifying emissions , (3) collecting activity data, (4) identifying emissions factors, and (5) quantifying emissions. The guide provides a mapping of sources of pollution to methodologies for calculating information on emissions stemming from the main air pollutants (table below). 该 指南 代表了制定公司空气污染物排放清单和计算各空气污染物排放量的一种简单方法示例。此方法分为以下步骤；排除价值链的映射，因为根据 VSME 标准，此披露要求所需的信息应在报告公司级别报告：(1) 识别价值链中的排放源，(2) 识别量化排放量的方法，(3) 收集活动数据，(4) 识别排放因子，以及 (5) 量化排放量。该指南提供了污染源到计算主要空气污染物排放信息的方法的映射（下表）。

Sources of pollution 污染源	Methodology for quantifying emissions (Section in the guidance) 用于量化排放量的方法（指南中的章节）
Electricity 电力	Section 4,1 4.1 节
Fuel combustion 燃料燃烧	Section 4,2 4.2 节
Transport 运输	Section 4,3 4.3 节
Industrial processes 工业过程	Section 4,4 4.4 节
Agriculture 农业	Section 4,5 4.5 节
Waste 废物	Section 4,6 4.6 节

120. Below is an example of a calculation method for air pollutant emissions using the method for manufacturing taken from the Guide above. In the example considered, Mp is the quantity of material M used in (or produced by) a company’s value chain produced using process p (tonnes, litres); EFk,p is the emission factor for pollutant k for process p (g unit production-1); Emk,p are emissions of the specific pollutant k for process p (g).

下面是一个使用上述指南中制造方法计算空气污染物排放量的示例。在所考虑的示例中，Mp 是公司*价值链*中使用（或生产）的材料 M 的数量，使用过程 p（吨、升）；EFk,p 是过程 p 的污染物 k 的排放因子（克单位产量-1）；Emk,p 是过程 p 的特定污染物 k 的排放量（克）。

Emk,p = Mp * EFk,p
Emk,p = Mp * EFk,p

121. For instance,a medium-sized chocolate manufacturer producing 1.750 tonnes of chocolate in 2022 would apply the default emission factor of 2 to calculate its emissions of NMVOCs, which would result in the following calculation:

例如，一家中型巧克力制造商在 2022 年生产了 1,750 吨巧克力，将应用默认排放因子 2 来计算其 NMVOC 的排放量，这将导致以下计算：

1.750 tonnes of chocolate * 2 (emission factor of NMVOCs) = 3.500 tonnes of emissions of NMVOCs.
1,750 吨巧克力 * 2（NMVOC 的排放因子）= 3,500 吨 NMVOC 排放量。

122. Transport may be another significant source of air pollution within own operations and at value chain level. In this case, to estimate the emission of a particular pollutant from road transport, for example, the entity will need to use the following formula, where FCv,f is the fuel consumption of vehicle type v using fuel f (kg); EFk,v,f is the emission factor for pollutant k for vehicle type v and fuel f (g vehicle-km-1); Emk,v,f represents the emissions of the specific pollutant k for vehicle type v and fuel f (g).

运输可能是自身运营和*价值链*级别的另一个重要空气污染来源。在这种情况下，例如，要估算公路运输产生的特定污染物排放量，实体将需要使用以下公式，其中 FCv,f 是使用燃料 f 的车辆类型 v 的燃料消耗量（千克）；EFk,v,f 是车辆类型 v 和燃料 f 的污染物 k 的排放因子（克车辆公里-1）；Emk,v,f 代表车辆类型 v 和燃料 f 的特定污染物 k 的排放量（克）。

Emk,v,f = FCv,f * EFk,v,f
Emk,v,f = FCv,f * EFk,v,f

123. For example, a light commercial vehicle (LCV) running on diesel that travelled a total of 2.800 km in 2022 produced the following amount of PM10 emissions (PM10 emission factor of 1,52 g/kg):

例如，一辆 2022 年行驶了 2,800 公里的柴油轻型商用车 (LCV) 产生的 PM10 排放量如下（PM10 排放因子为 1.52 克/千克）：

2.800 km * 1,52 = 4.256 grammes of emissions of PM10 .
2,800 公里 * 1.52 = 4,256 克 PM10 排放量。

124. Fuel combustion is an additional critical source of air emissions. In this case an example of a formula may be the following, where FCn is the fuel n consumed within the source category (Gj); EFk is the emission factor for this pollutant k (g/Gj); and Emk are emissions of the specific pollutant k (g).

燃料燃烧是空气排放的另一个关键来源。在这种情况下，公式的示例可能是以下公式，其中 FCn 是在排放源类别内消耗的燃料 n（吉焦）；EFk 是此污染物 k 的排放因子（克/吉焦）；Emk 是特定污染物 k 的排放量（克）。

Emk = FCn * EFk ;
Emk = FCn * EFk ;

125. For example, a company consuming 3.000.000 grammes of fuel in 2020 will have an EF of 0,67 for SO2, resulting in:

例如，一家公司在 2020 年消耗了 3,000,000 克燃料，其二氧化硫的 EF 为 0.67，结果为：

3.000.000 * 0,67 = 2.010.000 grammes of emissions of SO2 from fuel combustion in 2020.
3,000,000 * 0.67 = 2,010,000 克 2020 年燃料燃烧产生的二氧化硫排放量。

126. Examples of key pollutants to water (Reg. 2024/1244;Dir. 2000/60/EC; Dir. 2006/118/EC;Dir. 91/676/EEC; Dir. 2010/75/EU; and amendment Dir. 2024/1785; EEA, 2024) are: nitrogen (N), phosphorus (P), heavy metals (Cd, Hg, Pb as well as As, Cr, Cu, Ni, Zn), POPs and pesticides, BTEX (benzene, toluene, ethylbenzene, xylenes) and other Volatile Organic Compounds (VOCs), substances unfavourably influencing the oxygen balance (measured using parameters such as BOD, COD, etc.), total organic carbon (TOC), etc.

主要水污染物的示例 [[条例 2024/1244]](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202401244)；[[指令 2000/60/EC]](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02000L0060-20141120)；[[指令 2006/118/EC]](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32006L0118)；[指令 [91/676/EEC](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A01991L0676-20081211)；[[指令 2010/75/EU]](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02010L0075-20110106)和修订 [[指令 2024/1785]](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AL_202401785#d1e40-42-1)；[欧洲环境署，2024 年]](https://www.eea.europa.eu/en/analysis/indicators/industrial-pollutant-releases-to-water) 包括：氮 (N)、磷 (P)、重金属（镉、汞、铅以及砷、铬、铜、镍、锌）、持久性有机污染物和农药、BTEX（苯、甲苯、乙苯、二甲苯）和其他挥发性有机化合物 (VOC)、不利影响氧平衡的物质（使用 BOD、COD 等参数测量）、总有机碳 (TOC) 等。

127. Pesticides and nutrients (e.g. N and P) maybe released through agricultural activities (EEA, 2023; UNEP, 2023) (e.g. manure or inorganic fertiliser application). Heavy metal concentrations may stem from mining and wastewater discharges. TOC is a generic indicator of water contamination with organic matter which indicates the presence of living material, for example in wastewater, but also surface and groundwater (usual concentration levels of less than 10 mgl-1 and 2 mgl-1 , respectively). COD widely indicates the presence of industrial effluents or sewage, with values that are typically lower than 20 mgl-1 in unpolluted waters and industrial wastewaters reaching values of up to 60.000 mgl-1 . BOD is normally used to determine pollution by organic matter in surface waters as well as for the efficiency of sewage treatment, and it usually features values around 2 mgl-1 in unpolluted waters and 10 mgl-1 and more in polluted waters. The release of VOCs can be the result of spills to water.

农药和养分（例如，氮和磷）可能会通过农业活动 [[欧洲环境署，2023 年]](https://www.eea.europa.eu/en/about/contact-us/faqs/what-are-the-main-sources-of-water-pollution)；[联合国环境规划署，2023 年]](https://wedocs.unep.org/bitstream/handle/20.500.11822/43141/freshwater_quality_monitoring.pdf?sequence=3&isAllowed=y)释放（例如，粪便或无机肥料施用）。重金属浓度可能来自采矿和废水排放。总有机碳 (TOC) 是指用水中有机物污染的通用指标，它表明存在活性物质，例如在废水中，以及在地表水和地下水中（通常浓度水平分别小于 10 毫克/升和 2 毫克/升）。化学需氧量 (COD) 广泛地指示工业废水或污水，其在未污染水域中的值通常低于 20 毫克/升，而工业废水的值可高达 60,000 毫克/升。生化需氧量 (BOD) 通常用于确定地表水中由有机物造成的污染，以及用于污水处理的效率，并且在未污染水域中的值通常约为 2 毫克/升，在污染水域中的值为 10 毫克/升或更高。VOC 的释放可能是溢出到水中的结果。

128. As for the methodology used to measure emissions to water, the EEA recommends a simple estimation technique similar to the one used for the aforementioned air pollutants. In the formula below, ARa is the activity rate for activity a (to be chosen based on the specific activity or process; e.g. see Mp in the air emissions calculation above); EFp,a is the emission factor for pollutant p for activity a; and Emissionsp,a are emissions of the specific pollutant p for activity a.

至于用于测量水排放量的方法，[欧洲环境署](https://www.eionet.europa.eu/etcs/etc-icm/products/etc-icm-reports/calculating-emissions-to-water-a-simplified-method) 建议使用一种与上述空气污染物相似的简单估计技术。在下面的公式中，ARa 是活动 a 的活动速率（应根据具体活动或过程选择；例如，参见以上空气排放计算中的 Mp）；EFp,a 是活动 a 的污染物 p 的排放因子；Emissionsp,a 是活动 a 的特定污染物 p 的排放量。

Emissionsp,a = ARa * EFp,a
Emissionsp,a = ARa * EFp,a

129. Examples of key pollutants emitted to soil (Reg. 2024/1244;Dir. 86/278/EEC) are: N, P, heavy metals (e.g. land application of sewage sludge), BTEX and other VOCs, POPs and pesticides.

排放到土壤中的主要污染物的示例 [[条例 2024/1244]](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202401244)； [[指令 86/278/EEC]](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:31986L0278) 包括：氮 (N)、磷 (P)、重金属（例如土地施用污水污泥）、BTEX 和其他挥发性有机化合物、持久性有机污染物和农药。

130. Overall, the private sector sources of soil pollution are mainly the products or by-products of industrial processes (e.g. production of chemicals, energy, textiles manufacturing),accidental spills of petrol-derived products, livestock and agricultural activities (e.g. irrigation with untreated wastewater, poultry rearing), production and treatment of wastewater, production and processing of metals and minerals, and transportation (FAO, 2021). 总体而言，私营部门土壤污染的来源主要是工业过程的产品或副产品（例如，化学品、能源、纺织品制造的生产）、汽油衍生产品的意外溢出、牲畜和农业活动（例如，使用未经处理的废水灌溉、家禽养殖）、废水的生产和处理、金属和矿物的生产和加工以及运输 [粮农组织，2021 年] 。
131. Several national manuals have been developed to support companies in the calculation of their emissions to air, water and soil, For example, in AustraliaandSouth Africaentities are presented with a few estimation options to choose from, depending on their possibilities: direct measurement (e.g. sampling, continuous monitoring system), mass balance, engineering calculations, emission factors (same formula as above for air and water emissions), etc. The general approach to calculating such emissions is to: 1) identify the emission sources within the facility (combustion, manufacturing, solvent evaporation, storage, fugitive); 2) make a stock of the information available;

已经制定了几个国家手册来支持公司计算其空气、水和土壤的排放量，例如，在[澳大利亚](https://www.dcceew.gov.au/sites/default/files/documents/softdrink.pdf)和[南非](https://sawic.environment.gov.za/documents/297.pdf)中，根据他们的可能性，为实体提供了几个估计选项可供选择：直接测量（例如，采样、连续监测系统）、质量平衡、工程计算、排放因子（与上述空气和水排放量的公式相同）等。计算此类排放量的一般方法是：1) 识别设施内的排放源（燃烧、制造、溶剂蒸发、储存、无组织排放）；2) 盘点可用信息；

132. identify in the list of estimation methods the most suitable one for the specific process under evaluation, the information available, and the measuring tools that can be acquired to get the data that is needed; 4) gather the data required for each method; and 5) calculate emissions. The manuals provide several formulas and examples for each emissions’ calculation method.

3) 在估计方法列表中，确定最适合正在评估的特定过程、可用信息以及可获取的测量工具，以获取所需数据的方法；4) 收集每种方法所需的数据；以及 5) 计算排放量。这些手册提供了每种排放量计算方法的几个公式和示例。

132.A list of emission factors for air pollutants can be found at the dedicated webpage of the EEA. Although emission factors are more commonly used for air pollution, certain ones for surface water discharge and land disposal for specific processes were made available by the WHO. Additional emission factors for POPs may be consultedhere. 空气污染物的排放因子列表可以在 欧洲环境署 的专用网页上找到。虽然排放因子更常用于空气污染，但 世卫组织 也提供了某些特定过程的地表水排放和土地处置因子。有关持久性有机污染物的其他排放因子可在此处查阅：https://toolkit.pops.int/Publish/Main/01_Index.html

133. It is to be noted that the requirements under paragraph 32 are only applicable to SMEs operating in specific sectors. Undertakings that are involved in the provision of services (e.g. operating in co-working or shared facilities or remotely), for instance, are typically not included in the scope of this disclosure. By contrast undertakings carrying out production activities (e.g. chemicals) generally have impacts in terms of pollution and are, therefore, expected to report under this disclosure. The table below (adapted from the EMAS User Guide) provides examples of sectoral impacts, including for office services, for which pollution-related aspects may not be significant.

应当注意的是，第 32 段的要求仅适用于在特定行业运营的中小企业。例如，从事服务提供的经营实体（例如，在联合办公或共享设施中运营或远程运营）通常不包括在本披露范围内。相比之下，开展生产活动（例如，化学品）的经营实体通常在污染方面具有*影响*，因此预计在此披露下报告。下表（改编自《[EMAS 用户指南](https://green-business.ec.europa.eu/document/download/98357f3d-f891-416e-81ea-a26f3ff3c61f_en?filename=PDF%20version%20C_2023_7207EN_annexe_acte_autonome_cp_part1_0.pdf)》）提供了行业影响示例，包括办公服务，其与污染相关的方面可能并不重要。

Activity 活动	Environmental aspect 环境方面	Environmental impact 环境影响
Transport 运输	- consumed machine oils, fuel consumption - vehicle emissions - tyre abrasion (fine dust) -消耗的机器油、燃料消耗 - 车辆排放 - 轮胎磨损（细粉尘）	- soil, water, air pollution - greenhouse effect, noise -土壤、水、空气污染 - 温室效应，噪音
Construction 建筑	- primary raw material (resource) consumption - air emissions, noise, vibrations, etc. From construction machinery - land consumption - 初级原材料（资源）消耗 -来自建筑机械的空气排放、噪音、振动等 -土地消耗	- raw material availability - noise, soil, water, air pollution - destruction of ground cover - biodiversity loss - 原材料可用性 - 噪音，土壤、水、空气污染 - 破坏地表覆盖 - 生物多样性丧失
Office services 办公服务	- consumption of materials, (e.g. paper, toner) - electricity consumption (leads to indirect CO2 emissions) - 材料消耗（例如，纸张、墨粉） - 电力消耗（导致间接二氧化碳排放）	- generation of mixed municipal waste - greenhouse effect - 产生混合城市垃圾 - 温室效应
Chemical industry 化工行业	- primary raw material (resource) consumption - wastewater - emissions of volatile organic compounds - emissions of ozone-depleting substances - 初级原材料（资源）消耗 - 废水 - 挥发性有机化合物的排放 - 臭氧消耗物质的排放	- raw material availability - water pollution - photochemical ozone - destruction of the ozone layer - 原材料可用性 - 水污染 - 光化学臭氧 - 破坏臭氧层

Documentation Sources: 文档来源：

Data 数据	Documentation Source 文档来源
EMAS User Guide	https://green- business.ec.europa.eu/document/download/98357f3d -f891-416e-81ea- a26f3ff3c61f_en?filename=PDF%20version%20C_20 23_7207EN_annexe_acte_autonome_cp_part1_0.pdf
A Practical Guide For Business: Air Pollutant Emission Assessment	https://www.ccacoalition.org/sites/default/files/resourc es/files/CCAC%20SEI%20- %20A%20Practical%20%20Guide%20For%20Busine ss%20-%20Updated_Final%202023.pdf
Regulation (EU) 2024/1244 (IEPR)	https://eur-lex.europa.eu/legal- content/EN/TXT/?uri=OJ:L_202401244
Directive 2010/75/EU (IED) & amendment in Directive (EU) 2024/1785 (IED 2.0)	https://eur-lex.europa.eu/legal- content/EN/TXT/?uri=CELEX%3A02010L0075- 20110106 https://eur-lex.europa.eu/legal- content/EN/TXT/?uri=OJ%3AL_202401785#d1e40- 42-1
Calculating emissions to water – a simplified method	https://www.eionet.europa.eu/etcs/etc- icm/products/etc-icm-reports/calculating-emissions-to- water-a-simplified-method
Emission Estimation Technique Manual (Australia)	https://www.dcceew.gov.au/sites/default/files/docume nts/softdrink.pdf
A guide to reporting and estimating emissions for the integrated pollutant and waste information system	https://sawic.environment.gov.za/documents/297.pdf
EMEP/EEA air pollutant emission inventory guidebook 2023	https://efdb.apps.eea.europa.eu/?source=%7B%22qu ery%22%3A%7B%22match_all%22%3A%7B%7D%7 D%2C%22display_type%22%3A%22tabular%22%7D
Summary of techniques for estimating releases of chemicals from products (OECD)	https://www.oecd.org/content/dam/oecd/en/publicatio ns/reports/2017/01/resource-compendium-of-prtr- release-estimation-techniques-part-4-summary-of- techniques-for-estimating-releases-of-chemicals-from- products_a3b37c3f/29018220-en.pdf

B5 - Biodiversity B5 - 生物多样性

Guidance on how to identify sites in or near biodiversity sensitive areas 关于如何识别生物多样性敏感区域内或附近的场所的指南

134. Paragraph 33 stipulates that the undertaking shall disclose the sites it operates in that are located in or near biodiversity-sensitive areas. Biodiversity sensitive areas are defined as such by special nature protection regulation at European or international level. These comprise areas belonging to the Natura 2000 network of protected areas, UNESCO World Heritage sites and Key Biodiversity Areas (‘KBAs’) as well as other protected areas designated as requiring special protection by governmental authorities (e.g. forest-protected areas or areas lying within river basin districts).

第 33 段规定，经营实体应披露其运营的位于*生物多样性敏感区域*内或*附近*的*场所*。生物多样性敏感区域由欧洲或国际层面的特殊自然保护法规定义。这些区域包括属于受保护区域 Natura 2000 网络、联合国教科文组织世界遗产地和关键生物多样性区域 (“KBA”) 的区域，以及政府当局指定为需要特殊保护的其他受保护区域（例如，森林保护区或位于流域内的区域）。

135. To identify protected areas and biodiversity sensitive areas, the undertaking may refer to databases such as the World Database on Protected Areas (WDPA)(a global database to help identify marine and terrestrial protected areas), the World Database on Key Biodiversity Areas, and the IUCN Red List of Threatened Species. The undertaking may also use tools such as the Integrated Biodiversity Assessment Tool (IBAT).

为了识别受保护区域和*生物多样性敏感区域*，经营实体可以参考以下数据库：[世界保护区数据库 (WDPA)](https://www.protectedplanet.net/en) （帮助识别海洋和陆地保护区的全球数据库）、[世界关键生物多样性区域数据库](https://wdkba.keybiodiversityareas.org/) 和 [IUCN 濒危物种红色名录](https://www.iucnredlist.org/)。经营实体还可以使用 [综合生物多样性评估工具 (IBAT)](https://www.ibat-alliance.org/) 等工具。

136. Near, in the context of B5 – Biodiversity, shall refer to an area that is (partially) overlapping or adjacent to a biodiversity sensitive area.

在 B5 – 生物多样性的上下文中，*附近*应指（部分）重叠或邻近*生物多样性敏感区域*的区域。

137. The following table shows how information on sites in or near biodiversity sensitive areas can be presented.

下表显示了如何在生物多样性敏感区域内或附近展示有关*场所*的信息。

Location 位置	Area (hectares) 面积（公顷）	Biodiversity sensitive Area 生物多样性敏感区域	Specification 规范
			(located in/near biodiversity sensitive areas)（位于/接近生物多样性敏感区域）
Country – Site name 1 国家 - 场所名称 1
Country – Site name 2 国家 - 场所名称 2
Country – Site name 3 国家 - 场所名称 3
...

Documentation Sources: 文档来源：

Data 数据	Documentation Source 文档来源
Natura 2000 Network of protected areas Natura 2000 受保护区域网络	https://natura2000.eea.europa.eu/
Key Biodiversity Areas – IUCN 关键生物多样性区域 – IUCN	https://www.keybiodiversityareas.org/sites/searc h
UNESCO – World Heritage Centre 联合国教科文组织 – 世界遗产中心	https://whc.unesco.org/en/list/

Guidance on how to calculate and report land-use 关于如何计算和报告土地利用的指南

138. A ‘sealed area’ is to be understood as an area where the original soil has been covered (e.g. roads, buildings, parking lots), making it impermeable and resulting in an impact on the environment. “密封区域”应理解为原始土壤已被覆盖的区域（例如道路、建筑物、停车场），使其不透水并对环境造成影响。
139. Green area or ‘nature-oriented area’ is an area that primarily preserves or restores nature. Near natural/green areas may be located on the organisation’s site and may include roofs, facades, water-drainage systems or other features designed, adapted or managed to promote biodiversity. Near-natural areas may also be located off the organisation’s site if they are owned or managed by the organisation and primarily serve to promote biodiversity.

绿色区域或*“自然导向区域”*是指主要保护或恢复自然的区域。附近的自然/绿色区域可能位于组织的*场所*，并且可能包括旨在、改编或管理以促进生物多样性的屋顶、立面、排水系统或其他特征。如果附近的自然区域归组织所有或由组织管理并且主要用于促进生物多样性，则这些区域也可能位于组织场所外。

140. When disclosing according to paragraph 34, the undertaking shall not only consider local impacts but also direct and indirect impacts on biodiversity (e.g. through raw material extraction, procurement, supply chain, production and products, transportation and logistics, and marketing and communications).

根据第 34 段披露时，经营实体不仅应考虑当地*影响*，还应考虑对生物多样性的直接和间接影响（例如，通过原材料提取、采购、供应链、生产和产品、运输和物流以及营销和传播）。

141. The following table shows how information on how land-use may be presented.

下表显示了如何呈现有关*土地利用*的信息。

Land-use type 土地利用类型	Area (hectares or m2) 面积（公顷或平方米）
Previous year 上一年	Reporting year 报告年度	% change % 变化
Total sealed area 总密封面积
Total nature- oriented area on-site 现场总的自然导向区域
Total nature- oriented area off-site 场外总的自然导向区域
Total use of land 土地总使用量

Documentation Sources: 文档来源：

Data 数据	Documentation Source 文档来源
EMAS Guidance	EU Commission Regulation 2018/2026 https://eur-lex.europa.eu/legal- content/EN/TXT/PDF/?uri=CELEX:32018R2026 &rid=2 User's guide https://green- business.ec.europa.eu/document/download/983 57f3d-f891-416e-81ea- a26f3ff3c61f_en?filename=PDF%20version%20 C_2023_7207EN_annexe_acte_autonome_cp_ part1_0.pdf

B6 - Water B6 - 水

Guidance on how to calculate and report on water withdrawals and water consumption 关于如何计算和报告取水量和用水量的指南

142. Water withdrawal relates to the amount of water an undertaking draws into its organisational boundaries from any source during the reporting period. In practice, for most undertakings this relates to the amount of water taken from the public water supply network as indicated in the utility bills. However, where applicable, water withdrawal also includes amounts of water taken from other sources such as groundwater from own wells, water taken from rivers or lakes or water received by other undertakings. In the specific case of undertakings operating in agriculture, water withdrawal would include rainwater if collected directly and stored by the undertaking. 取水量是指在报告期内，经营实体从任何来源吸收到其组织边界内的水量。在实践中，对于大多数经营实体来说，这指的是从公用供水网络获取的水量，如公用事业账单所示。但是，在适用的情况下，取水量还包括从其他来源获取的水量，例如，从自有井中获取的地下水、从河流或湖泊中获取的水或从其他经营实体接收的水。在农业经营实体的具体情况下，如果经营实体直接收集和储存，则取水量将包括雨水。
143. Water withdrawal data can be retrieved from measurements using flow meters or water bills; indeed, in practice for most undertakings water withdrawal relates to the amount of water taken from the public water supply network as indicated in the utility bills. In cases in which direct measurements are not feasible or are deemed not sufficient and therefore need to be complemented, data on water withdrawal can be estimated using , for example, calculations models, and industry standards. 取水量数据可以从使用流量计或水费账单的测量中检索；事实上，在实践中，对于大多数经营实体来说，取水量指的是从公共供水网络获取的水量，如公用事业账单所示。如果直接测量不可行或被认为不足，因此需要补充，则可以使用例如计算模型和行业标准来估计取水量数据。
144. For example, in the case of a shared office or coworking space, a possible method to calculate the water withdrawal could be to retrieve the overall water withdrawal of the building from the water bill and calculate the water withdrawal per employee with the following equation:

例如，对于共享办公室或联合办公空间，计算*取水量*的一种可能方法是从水费账单中检索建筑物的总体取水量，并使用以下公式计算每个*员工*的取水量：

Water withdrawal per employee daily (L) = annual water withdrawal (L) / (n. of employees in the whole shared building x n. of working days) .
每个员工的每日取水量（升）= 年取水量（升）/（整个共享建筑中的员工人数 x 工作天数）。

The undertaking could then multiply the water withdrawal per employee for the number of its employees and the days they worked in the reporting year to obtain the final number required in the datapoint.
然后，经营实体可以将每个员工的取水量乘以其员工人数及其在报告年度的工作天数，以获得数据点中所需的最终数字。

145. To make a numerical example applying the proposed formula, the annual water withdrawal retrieved from the water bill of a coworking space is 1296 m3 (corresponding to 1296000 L), a coworking space where 100 employees of different companies work together for an assumed number of 240 days a year. The assumption on the average number of days worked can be based on national statistics , for example. The water withdrawal per employee daily would be in this case:

为了应用所提出的公式进行数值示例，从联合办公空间的水费账单中检索的年取水量为 1296 立方米（相当于 1296000 升），在其中，不同公司的 100 名员工一起工作，假设一年工作 240 天。关于平均工作天数的假设可以基于国家统计数据，例如。在这种情况下，每个员工的每日取水量为：

water withdrawal per employee daily = 1296000 L / (100x240) = 54 L
每个员工的每日取水量 = 1296000 升 / (100 x 240) = 54 升

146. Assuming now that that the employees of the reporting undertaking are 25 and that they use the coworking space for 220 days a year, the yearly water withdrawal of the undertaking in the coworking space would be the water withdrawal per employee multiplied for the number of its employees and the days worked, therefore 54Lx25x220 = 297000 L (corresponding to 297 m3) .

现在假设报告经营实体的*员工*为 25 人，并且他们一年使用联合办公空间 220 天，则经营实体在联合办公空间的年度*取水量*将是每个员工的取水量乘以其员工人数和工作天数，因此 54 升 x 25 x 220 = 297000 升（相当于 297 立方米）。

147. This calculation could be useful when it is possible to access the water bill of the shared building. This simple calculation method has some limitations, as it does not consider, for example, differences in use between different parts of the building (e.g. a seven-floor building could have six floors dedicated to offices and one floor with a canteen or a restaurant), which the undertaking might be able to overcome if additional data are available, further refining the basic calculation provided above as an example.

当可以访问共享建筑的水费账单时，此计算可能有用。这种简单的计算方法有一些局限性，因为它没有考虑例如建筑物不同部分之间用途的差异（例如，一栋七层建筑物可能有六层专门用于办公室，而一层有食堂或餐厅），如果有其他数据可用，经营实体可能能够克服这些局限性，从而进一步改进上面提供的基本计算示例。

148. An alternative way to obtain water withdrawal data in the example of shared offices when it is not possible to retrieve the water bill could be to calculate it using fixture flow rates and occupancy data as primary inputs. A possible formula could be:

当无法检索水费账单时，在共享办公室示例中获取*取水量*数据的另一种方法是使用固定装置流量和占用数据作为主要输入来计算。一个可能的公式可能是：

Total water withdrawal =
总取水量 =
∑(Flow Rate×Number of Uses per Day×Number of Days per Year×Occupancy) where:
∑(流量 × 每天使用次数 × 每年天数 × 占用人数)，其中：

(a) flow rates or each fixture can be retrieved from the project documentation or labels of the fixtures, for example, or estimated basing on average data publicly available if more accurate information is not retrievable; 每个固定装置的流量可以从项目文档或固定装置的标签中检索，例如，或者在无法检索到更准确的信息的情况下，基于公开可用的平均数据进行估算； (b) the number of uses per day can be estimated based on averages publicly available; 每天的使用次数可以根据公开可用的平均值进行估算； (c) ‘number of days’ stands for the number of operational days for the reporting undertaking in a year; “天数”表示报告经营实体一年中的运营天数； (d) ‘occupancy’ represents the number of employees of the undertaking using the office; it is often calculated as full-time equivalent (FTE); and “占用人数”表示使用该办公室的经营实体的员工人数；通常按全职当量 (FTE) 计算；以及 (e) the sign Σ indicates that the calculations for each fixture should be summed up to obtain the total water withdrawal of the reporting undertaking operating in a shared office. 符号 Σ 表示应将每个固定装置的计算值相加，以获得在共享办公室运营的报告经营实体的总取水量。

149. An additional possible source that could support the reporting of water withdrawal for undertakings operating in shared offices is the JRC Level(s) indicator 3.1: Use stage water consumption user manualas well as additional related documents and calculation sheets (seePG Section Documents | Product Bureau (europa.eu)). Furthermore, the undertaking could consult EMAS Reference Document for the Public Administration sectorandEMAS Reference Document for the Construction sectoras well as rating systems like theNational Australian Built Environment Rating System (NABERS) and certifications like the Building Research Establishment Environmental Assessment Method (BREEM), the Leadership in Energy and Environmental Design (LEED)and theGerman Sustainable Building Council (DGNB) System for Buildings In Use, which might provide useful indications in their methodologies on how to further refine the calculation for water withdrawal in offices and shared spaces.

支持在共享办公室运营的经营实体报告*取水量*的另一个可能来源是[JRC Level(s) 指标 3.1：使用阶段用水](https://susproc.jrc.ec.europa.eu/product-bureau/sites/default/files/2021-01/UM3_Indicator_3.1_v1.1_31pp.pdf) [消耗量用户手册](https://susproc.jrc.ec.europa.eu/product-bureau/sites/default/files/2021-01/UM3_Indicator_3.1_v1.1_31pp.pdf) 以及其他相关文档和计算表（请参阅 [PG](https://susproc.jrc.ec.europa.eu/product-bureau/product-groups/412/documents) [部分文档 | Product Bureau (europa.eu))](https://susproc.jrc.ec.europa.eu/product-bureau/product-groups/412/documents)）。此外，经营实体可以查阅[公共管理部门的 EMAS 参考文件](https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1548415936416&uri=CELEX:32019D0061)和[建筑部门的 EMAS 参考文件](https://susproc.jrc.ec.europa.eu/product-bureau/sites/default/files/inline-files/ConstructionSector.pdf) 以及诸如[澳大利亚国家建筑环境评级系统 (NABERS)](https://www.nabers.gov.au/sites/default/files/2023-03/Energy%20and%20Water%20for%20Offices%20Rules%20-%20v5.0.pdf)和[建筑研究机构环境评估方法 (BREEM)](https://breeam.com/documents/d/breeam/biu-international-commercial-technical-manual-v6-0-0-1?utm_campaign=2304678_BREEAM%20NEW%20In-use%20manual%20downloads&utm_medium=email&utm_source=BRE&dm_i=47CQ,1DEAU,8OQPLT,7MXIZ,1)、[能源与环境设计领导力 (LEED)](https://www.usgbc.org/resources/leed-v5-public-comment-draft-operations-and-maintenance-existing-buildings)和[德国可持续建筑委员会 (DGNB) 建筑使用系统](https://www.dgnb.de/en/certification/buildings/buildings-in-use) 等评级系统，这些评级系统可能会在其方法中提供有用的指示，说明如何进一步改进办公室和共享空间中取水量的计算。

150. The provided examples to obtain water withdrawal data in the case of shared offices can be transposed to and applied by undertakings operating in different sectors, with adjustments that might be necessary for the sectoraland entity-specific situation the undertaking operates in. EMAS Sectoral Reference Documents (SRDs)could be consulted for sector-specific methodology and indicators on water withdrawal as well as industry standards and benchmarks.

在共享办公室中获取*取水量*数据的示例可以转换为并由在不同部门运营的经营实体应用，并对经营实体运营的行业和实体特定情况进行必要的调整。[EMAS](https://green-business.ec.europa.eu/emas/emas-resources/emas-reference-documents_en) [部门参考文件 (SRD)](https://green-business.ec.europa.eu/emas/emas-resources/emas-reference-documents_en) 可用于咨询关于取水的特定部门方法和指标，以及行业标准和基准。

151. Water consumption is the amount of water drawn into the boundaries of the undertaking that is not discharged or planned to be discharged back into the water environment or to a third party. This typically relates to water evaporated – e.g. in thermal energy processes like drying or power production – water embedded in products – e.g. in food production – or water for irrigation purposes – e.g. used in agriculture or for watering company premises. 用水量是指吸收到经营实体边界内的水量，这些水没有或计划没有排放回水环境或第三方。这通常指的是蒸发的水（例如在干燥或发电等热能过程中）、嵌入产品中的水（例如在食品生产中）或用于灌溉目的的水（例如在农业中使用或用于浇灌公司场所）。

152. Water discharge means, for example, the amount of water transferred directly to receiving water bodies such as lakes or rivers, the public sewer or to other companies for cascading water use. It can be seen as the water output of the undertaking.

例如，排水是指直接转移到接收水体（如湖泊或河流）、公共下水道或用于级联用水的其他公司的水量。它可以看作是经营实体的水输出量。

153. Water consumption can therefore be calculated as:

因此，*用水量*可以计算为：

 Water consumption = Water Inputs – Water Outputs or in other words:
 用水量 = 水输入量 – 水输出量或换句话说：

Water consumption = (Water withdrawal) – Water discharges.
用水量 = （取水量）– 排水量。

For undertakings that solely withdraw water from the public water network and discharge it into the sewer, water consumption will be close to zero and can therefore be omitted from the report.
对于仅从公共供水网络取水并将其排入下水道的经营实体，用水量将接近于零，因此可以在报告中省略。

More broadly, the applicability of the disclosure requirement on water consumption relates to information already requested by law, already reported, and/or appropriate for the sector.
更广泛地说，关于用水量的披露要求的适用性与法律已要求、已报告的和/或适合该行业的信息有关。

153.A schematic view of the relationship between water withdrawal, water consumption and water discharge can be seen in the image below. 取水量、用水量和排水量之间关系的示意图可以在下图中看到。

154. The undertaking may provide additional explanatory information to contextualise its water withdrawals or consumption. For example, the undertaking may highlight if rainwater is collected and used as a replacement for tap water or if water is discharged into other parties for cascading use.

经营实体可以提供额外的解释性信息，以说明其*取水量*或用水量的背景。例如，经营实体可以强调是否收集雨水并用作自来水的替代品，或者是否将水排放到其他方用于级联使用。

155. Below can be found an example of how undertakings may present quantitative information on their withdrawals, discharges and consumption of water divided by site location.

下面是一个示例，说明经营实体如何按*场所*位置划分呈现其取水、排水和用水的定量信息。

	Water withdrawal E.g. m³ 取水量 例如，立方米	Water consumption E.g. m³ (if applicable) 用水量 例如，立方米（如果适用）
All sites 所有场所
Sites in areas with water stress 缺水地区场所

Guidance for determining whether the undertaking operates in an area of high-water stress 用于确定经营实体是否在高缺水地区运营的指南

156. The undertaking can consult local (e.g. national, regional) water authorities of the place(s) it operates in to inform its assessment of water resources for the specific location(s), including the identification of areas of high-water stress. The undertaking can also consult publicly available and free tools that map out water scarcity globally. One such tool is the WRI’s Aqueduct Water Risk Atlas, which provides an interactive map of a water stress indicator (the ‘baseline water stress’, which measures the ratio of total water demand to available renewable surface and groundwater supplies) at sub-basin level. With the help of this tool, undertakings can consult the water stress baseline set for different river basins globally. Values of the baseline water stress indicator above 40% indicate an area of high-water stress.

经营实体可以咨询其运营地点的当地（例如，国家、区域）水务部门，以告知其对特定地点水资源的评估，包括确定高缺水地区。经营实体还可以咨询公开可用且免费的工具，这些工具会绘制全球缺水情况。其中一个工具是[世界资源研究所的渡槽水风险图集](https://www.wri.org/applications/aqueduct/water-risk-atlas)，它在次流域级别提供了一个水压力指标（“基准水压力”，它衡量总需水量与可用的可再生地表水和地下水供应量的比率）的交互式地图。借助此工具，经营实体可以查阅为全球不同流域设定的水压力基线。基准水压力指标值高于 40% 表明该地区属于高缺水地区。

157. By way of illustration, the map below shows the main Iberian River basins and their water stress classification according to the WRI Aqueduct.

为了说明，下图显示了主要的伊比利亚河流域及其根据世界资源研究所渡槽的水压力分类。

158. Other possible tools that undertakings can consult to determine their location in water stressed areas are the static map (and related dataset) provided by the European Environment Agency (EEA) Water Exploitation Index plus (WEI+) for summer and Urban Morphological Zones (UMZ) and the interactive mapWater exploitation index plus (WEI+) for river basin districts (1990-2015), both presenting the water stress indicator WEI+ that measures total water consumption as a percentage of the renewable freshwater resources at sub-basin level. WEI+ values equal or greater than 40% generally indicate situations of high-water stress. It is worth underlining that WRI Aqueduct bases its baseline water stress indicator on water demand, while the EEA indicator of water stress WEI+ is based on water consumption. 经营实体可以咨询的其他可能工具，以确定其在缺水地区的位置是欧洲环境署 (EEA) 提供的静态地图（和相关数据集）夏季和城市形态区 (UMZ) 的用水开发指数加值 (WEI+) 和交互式地图[流域地区的用水开发指数加值 (WEI+) (1990-2015)] (https://www.eea.europa.eu/en/analysis/maps-and-charts/water-exploitation-index-for-river-2)，两者都显示了水压力指标 WEI+，该指标衡量在次流域级别可再生淡水资源总量的百分比用水量。WEI+ 值等于或大于 40% 通常表示高缺水情况。值得强调的是，世界资源研究所渡槽将其基准水压力指标基于需水量，而欧洲环境署的水压力指标 WEI+ 基于用水量。

Documentation Sources: 文档来源：

Data 数据	Documentation Source 文档来源
Water withdrawal in shared offices (measurement) 共享办公室中的取水量（测量）	‘Water use in your business’, South Staff Water
Water withdrawal in shared offices (measurement, estimation) 共享办公室中的取水量（测量、估计）	Level(s) indicator 3.1: Use stage water consumption user manual: introductory briefing, instructions and guidance (Publication version 1.1), JRC
Water withdrawal (general) 一般取水量	EMAS User Guide
Water withdrawal in SMEs 中小企业的取水量	EMAS "easy" for small and medium enterprises
Water stress – WRI Aqueduct 水压力 - WRI 渡槽	Technical Note - Aqueduct 4.0: Updated decision-relevant global water risk indicators, WRI
Water stress – WEI+ 水压力 - WEI+	Water scarcity conditions in Europe (Water [exploitation index plus)

B7 - Resource use, circular economy and waste management B7 - 资源利用、循环经济和废物管理

Guidance on circular economy principles 关于循环经济原则的指南

159. When disclosing information on its products, material use and waste management, the undertaking may provide information in relation to circular economy principles. Circular economy principles are articulated in the paragraphs below. The key principles outlined by the Ellen Macarthur Foundation are underlined below while the key principles considered by the European Commission are italicised.

在披露其产品、材料使用和废物管理信息时，经营实体可以提供与*循环经济原则*相关的信息。循环经济原则在以下段落中阐明。艾伦·麦克阿瑟基金会概述的关键原则如下划线所示，而欧盟委员会考虑的关键原则则以*斜体字*表示。

Eliminate waste and pollution – this can be done through process improvements and also through design considerations at the level of *usability, reusability, repairability, disassembly* and *remanufacturing*.
 消除废物和污染 – 这可以通过工艺改进以及在*可用性、可重复使用性、可修复性、可拆卸性*和*再制造性*方面的设计考虑来实现。

Circulate products and materials (at their highest value) – *reusability* and ***recycling*** are key for product circulation, but this is enhanced if special consideration is given to circularity at the design phase for issues such as usability, reusability, repairability, remanufacturing and disassembly. Factors such as the incorporation of biomaterials and their *recirculation via the biological cycle* can also be considered, for example using biodegradable crop covers instead of plastics in agriculture.
 循环产品和材料（以其最高价值）– *可重复使用性*和*回收*是产品流通的关键，但如果在设计阶段特别考虑循环性，以解决诸如可用性、可重复使用性、可修复性、再制造性和可拆卸性等问题，则会得到增强。还可以考虑诸如生物材料的掺入及其*通过生物循环的再循环*等因素，例如在农业中使用可生物降解的作物覆盖物代替塑料。

Regenerate nature – whenever possible, human activities should seek to regenerate nature and improve or restore key ecological functions (i.e. drainage, habitat provision, thermal regulation, etc.) that may have been lost due to previous human activities.
再生自然 – 只要有可能，人类活动就应寻求再生自然并改善或恢复可能因以前的人类活动而丧失的关键生态功能（即排水、栖息地提供、热调节等）。

Guidance on total waste generation and waste diverted to recycling or reuse 关于废物总产生量和转移到回收或再利用的废物的指南

160. The requirements in paragraph 38 may be omitted by undertakings that generate only household waste. In such cases, the undertaking will only state that it generates this type of waste.

仅产生生活垃圾的经营实体可以省略第 38 段中的要求。在这种情况下，经营实体将仅声明它产生此类废物。

161. When reporting on hazardous waste according to paragraph 38(a), the undertaking fulfils the requirements on radioactive waste of indicator number 9 from Table #1 of Annex 1 of the Sustainable Finance Disclosure Regulation (SFDR). This SFDR indicator (ratio between tonnes of radioactive and hazardous waste) can be computed by using the numerator and denominator that the undertaking provides when reporting according to paragraph 38(a). 当根据第 38(a) 段报告有害废物时，经营实体满足《可持续金融披露条例 (SFDR)》附件 1 表 1 中指标编号 9 的放射性废物要求。此 SFDR 指标（放射性和有害废物吨数之比）可以使用经营实体根据第 38(a) 段报告时提供的分子和分母计算得出。

162.SMEs must disclose hazardous and radioactive waste if their operations involve generating such waste. Applicability depends on the presence of hazardous or radioactive materials in business processes. 如果中小企业的运营涉及产生此类废物，则必须披露有害和放射性废物。适用性取决于业务流程中是否存在有害或放射性材料。

163. Undertakings are recommended to classify their hazardous waste using the European Waste Catalogue (EWC), which categorises waste by type. Any waste marked with an asterisk (*) is classified as hazardous in the EWC, normally with reference to ‘containing hazardous substances’. For example:

建议经营实体使用 [《欧洲废物目录 (EWC)》](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32000D0532)对其*有害废物*进行分类，该目录按类型对废物进行分类。任何标有星号 (*) 的废物在 EWC 中均被归类为有害废物，通常指“含有有害物质”。例如：

(a) medical sector: contaminated sharps like needles and syringes used in medical settings (‘wastes whose collection and disposal is subject to special requirements in order to prevent infection’ EWC Code 18 01 03*), cytotoxic and cytostatic medicines (EWC Code 18 01 08*), spent radiopharmaceuticals, and certain diagnostic equipment containing radioactive materials; 医疗部门：医疗机构使用的污染性尖锐物体，如针头和注射器（“其收集和处置须遵守特殊要求以防止感染的废物”EWC 代码 18 01 03*）、细胞毒性和细胞抑制药物（EWC 代码 18 01 08*）、废放射性药物和某些含有放射性物质的诊断设备； (b) manufacturing sector: used lubricants and oils classified as hazardous (EWC Code 13 02 05*); 制造业：被归类为有害的废润滑油和油（EWC 代码 13 02 05*）； (c) construction sector: asbestos-containing materials (EWC Code 17 09 03*), soil and stones containing hazardous substances (EWC Code 17 05 03*), and 建筑部门：含石棉的材料（EWC 代码 17 09 03*）、含有害物质的土壤和石头（EWC 代码 17 05 03*），以及 (d) batteries and accumulators: lead batteries (16 06 01*), Ni-Cd batteries (16 06 02*), batteries containing mercury (16 06 03*). 电池和蓄电池：铅酸电池 (16 06 01*)、镍镉电池 (16 06 02*)、含汞电池 (16 06 03*)。

164. Nevertheless, a waste is considered hazardous if it displays one or more of the hazardous properties listed in Annex II of the Waste Framework Directive. For easier reference, these are presented below together with the respective pictograms to help identify hazardous properties such as flammability, toxicity and corrosiveness, which may lead to waste being classified as hazardous. 然而，如果废物显示出《废物框架指令》附件二中列出的一种或多种有害特性，则该废物被视为有害废物。为了方便参考，这些在下面与各自的象形图一起显示，以帮助识别诸如易燃性、毒性和腐蚀性等有害特性，这些特性可能会导致废物被归类为有害废物。
165. Radioactive waste also has or can have hazardous properties that render it hazardous, namely carcinogenic, mutagenic or toxic for reproduction. Nevertheless, radioactive substances are subject to separate regulations within the EU. Companies using radioactive materials with the ability of generating radioactive waste subject to EU regulation should be aware of it. Radioactive waste should be identified based on the presence of radionuclides at levels above regulatory clearance thresholds.

*放射性废物*也具有或可能具有使其成为有害的有害特性，即致癌性、诱变性或对生殖有毒性。然而，放射性物质在欧盟内受单独的法规约束。使用具有产生受欧盟法规约束的放射性废物能力的放射性材料的公司应意识到这一点。应根据放射性核素的存在水平高于监管清除阈值来识别放射性废物。

166. Radioactive waste can be present in a variety of items such as medical, research and industrial equipment, smoke detectors, or sludges.

*放射性废物*可能存在于各种物品中，例如医疗、研究和工业设备、烟雾探测器或污泥。

167. Hazard Pictograms for each hazard class are presented below.

下面列出了每个危险类别的危险象形图。

Hazard pictogram 危险象形图	Pictogram statement, symbol and class 象形图声明、符号和类别	What does it mean? 这意味着什么？
	‘Gas under pressure’ ‘压力下的气体’ Symbol: Gas cylinder 符号：气瓶 Physical Hazard 物理危害	• Contains gas under pressure; may explode if heated • 含有加压气体；如果加热可能会爆炸 • Contains refrigerated gas; may cause cryogenic burns or injury • 含有冷冻气体；可能导致低温灼伤或伤害
	‘Explosive’ ‘爆炸物’ Symbol: Exploding bomb 符号：爆炸炸弹 Physical Hazard 物理危害	• Unstable explosive • 不稳定的爆炸物 • Explosive; mass explosion hazard • 爆炸物；大量爆炸危险 • Explosive; severe projection hazard • 爆炸物；严重抛射危险 • Explosive; fire, blast or projection hazard • 爆炸物；火灾、爆炸或抛射危险 • May mass explode in fire • 可能在火灾中发生大规模爆炸
	‘Oxidising’ ‘氧化性’ Symbol: Flame over circle 符号：圆圈上的火焰 Physical Hazard 物理危害	• May cause or intensify fire; oxidiser. • 可能引起或加剧火灾；氧化剂。 • May cause fire or explosion; strong oxidiser. • 可能引起火灾或爆炸；强氧化剂。
	‘Flammable’ ‘易燃’ Symbol: Flame 符号：火焰 Physical Hazard 物理危害	• Extremely flammable gas • 极易燃气体 • Flammable gas • 易燃气体 • Extremely flammable aerosol • 极易燃气雾剂 • Flammable aerosol • 易燃气雾剂 • Highly flammable liquid and vapour • 高度易燃液体和蒸汽 • Flammable liquid and vapour • 易燃液体和蒸汽 • Flammable solid • 易燃固体
	‘Corrosive’ ‘腐蚀性’ Symbol: Corrosion 符号：腐蚀 Physical Hazard / Health Hazard 物理危害/健康危害	• May be corrosive to metals • 可能腐蚀金属 • Causes severe skin burns and eye damage • 引起严重的皮肤灼伤和眼睛损伤
	‘Health hazard/Hazardous to the ozone layer’ ‘健康 危害/对臭氧层有害’ Symbol: Exclamation mark 符号：感叹号 Health Hazard 健康危害	• May cause respiratory irritation • 可能引起呼吸道刺激 • May cause drowsiness or dizziness • 可能引起嗜睡或头晕 • May cause an allergic skin reaction • 可能引起过敏性皮肤反应 • Causes serious eye irritation • 引起严重的眼睛刺激 • Causes skin irritation • 引起皮肤刺激 • Harmful if swallowed • 如果吞食有害 • Harmful in contact with skin • 与皮肤接触有害 • Harmful if inhaled • 如果吸入有害 • Harms public health and the environment by destroying ozone in the upper atmosphere • 通过破坏高层大气中的臭氧来危害公众健康和环境
	‘Acute toxicity’ ‘急性毒性’ Symbol: Skulls and Crossbones 符号：骷髅和交叉骨 Health Hazard 健康危害	• Fatal if swallowed • 如果吞食致命 • Fatal in contact with skin • 与皮肤接触致命 • Fatal if inhaled • 如果吸入致命 • Toxic: if swallowed • 有毒：如果吞食 • Toxic in contact with skin • 与皮肤接触有毒 • Toxic if inhaled • 如果吸入有毒
	‘Serious health hazard’ ‘严重健康危害’ Symbol: Health Hazard 符号：健康危害 Health Hazard 健康危害	• May be fatal if swallowed and enters airways • 如果吞食并进入呼吸道可能致命 • Causes damage to organs • 对器官造成损害 • May cause damage to organs • 可能对器官造成损害 • May damage fertility or the unborn child • 可能损害生育能力或未出生的婴儿 • Suspected of damaging fertility or the unborn child • 怀疑会损害生育能力或未出生的婴儿 • May cause cancer • 可能导致癌症 • Suspected of causing cancer • 怀疑会导致癌症 • May cause genetic defects • 可能导致遗传缺陷 • Suspected of caus****ing genetic defects • 怀疑会导致遗传缺陷 • May cause allergy or asthma symptoms or breathing difficulties if inhaled • 如果吸入可能导致过敏或哮喘症状或呼吸困难
	‘Hazardous to the environment’ ‘对 环境有害’ Symbol: Environment 符号：环境 Environmental Hazard 环境危害	• Very toxic to aquatic life with long-lasting effects • 对具有长期影响的水生生物有剧毒 • Toxic to aquatic life with long-lasting effects • 对具有长期影响的水生生物有毒

Pictograms that indicate hazardous properties, Annex V, from the Classification, Labelling and Packaging (CLP) Regulation (EC) No 1272/2008. 表明有害特性的象形图，《分类、标签和包装 (CLP) 法规》 (EC) No 1272/2008 附件 V。

168. When presenting information on its waste generation or diversion from disposal, the undertaking should preferably report such information in units of weight (e.g. kg or tonnes). Nevertheless, should the units of weight be considered an inappropriate unit by the undertaking, they may alternatively disclose the aforementioned metrics in volumes (e.g. m3) instead. 在提供有关其废物产生量或转移出处置的信息时，经营实体应最好以重量单位（例如，千克或吨）报告此类信息。然而，如果经营实体认为重量单位是不适当的单位，他们可以改为以体积（例如，立方米）披露上述指标。
169. When disclosing information on the total annual waste diverted to recycling or reuse, the undertaking should consider the waste that is sorted and sent to recycling or reuse operators (e.g. the amount of waste put into recycling container or sorting of waste into certain categories of materials and their delivery to waste treatment facilities) rather than the waste that gets effectively recycled or reused.

在披露有关转移到*回收*或再利用的年度废物总量的信息时，经营实体应考虑分类并发送给回收或再利用运营商的废物（例如，放入回收容器中的废物量或将废物分类为某些类别的材料并将其交付给废物处理设施），而不是有效地回收或再利用的废物。

170. When disclosing information on waste, the undertaking may adopt the following tables. 在披露有关废物的信息时，经营实体可以采用以下表格。

	Waste generated (e.g. tonnes) 产生的废物（例如，吨）
Total waste generated, of which: 产生的废物总量，其中：
		Waste diverted to recycle or reuse 转移到回收或再利用的废物	Waste directed to disposal 送往处置的废物
Non-hazardous waste 无害废物
Type of waste1 废物类型 1
Type of waste2 废物类型 2
...
Hazardous waste 有害废物
Type of waste1 废物类型 1
...

171. Examples of hazardous wastes that small businesses may generate include batteries, used oils, pesticides, mercury-containing equipment and fluorescent lamps.

小型企业可能产生的*有害废物*的示例包括电池、废油、农药、含汞设备和荧光灯。

172. The undertaking may provide further breakdowns specifying further types of non-hazardous and hazardous wastes. In doing so, it may consider the list of waste descriptions found in the European Waste Catalogues social metrics.

经营实体可以提供进一步的分类，具体说明无害和*有害废物*的更多类型。在这样做时，它可以考虑[《欧洲废物目录》](https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02000D0532-20150601)的社会指标中找到的废物描述列表。

Guidance on the annual mass-flow of relevant materials used 关于所用相关材料的年度质量流量的指南

173. The annual mass-flow is an indicator aligned with the EMAS requirements on efficiency of material consumption, and it illustrates an undertaking's dependency on specific materials in its operations (e.g. wood and steel for the construction industry). The undertaking is here required to provide information on the materials it uses, including both the materials acquired from suppliers and those sourced internally from production. To compute the annual mass-flow of the relevant materials it has used, the undertaking will need to first identify the specific key materials on which its operations are dependent and for which material efficiency needs to be evaluated (e.g. material efficiency of wood). If different types of materials are used, the undertaking will need to provide separately the annual mass-flow (i.e. total weight for each relevant material used, e.g. tonnes of wood purchased) for each key material in an appropriate manner, for example by breaking it down by the use to which they are put (EMAS, 2023). The mass flow of relevant materials used will result from the sum of the weight of all used materials, including raw materials, auxiliary materials, input materials, semi-finished products or others (excluding energy sources and water) and provide the total weight for each relevant material used (e.g. tonnes of wood purchased). The mass flow of relevant materials used will result from the sum of the weight of all used materials, including raw materials, auxiliary materials, input materials, semi-finished products, or others (excluding energy sources and water).This indicator is to be preferably expressed in units of weight (e.g. kilograms or tonnes), volume (e.g. m³) or other metric units commonly used in the sector.

年度质量流量是指标与 EMAS 关于材料消耗效率的要求相一致，它说明了经营实体在其运营中对特定材料的依赖性（例如，建筑行业的木材和钢材）。此处要求经营实体提供有关其使用的材料的信息，包括从供应商处获得的材料和内部从生产中采购的材料。要计算其使用的相关材料的年度质量流量，经营实体需要首先确定其运营所依赖并且需要评估材料效率的特定关键材料（例如，木材的材料效率）。如果使用不同类型的材料，经营实体将需要以适当的方式单独提供每种关键材料的年度质量流量（即，每种相关材料的总重量，例如购买的木材吨数），例如，按其用途进行细分 [(EMAS, 2023)](https://green-business.ec.europa.eu/document/download/98357f3d-f891-416e-81ea-a26f3ff3c61f_en?filename=PDF%20version%20C_2023_7207EN_annexe_acte_autonome_cp_part1_0.pdf)。所用相关材料的质量流量将来自于所有已用材料的重量总和，包括原材料、辅助材料、输入材料、半成品或其他材料（不包括能源和水），并提供每种已用相关材料的总重量（例如，购买的木材吨数）。所用相关材料的质量流量将来自于所有已用材料的重量总和，包括原材料、辅助材料、输入材料、半成品或其他材料（不包括能源和水）。此指标最好以重量单位（例如，千克或吨）、体积（例如，立方米）或该行业常用的其他公制单位表示。

Guidance on how to identify manufacturing, constructions and /or packaging processes 关于如何识别制造、建筑和/或包装过程的指南

174. To identify manufacturing, construction and/or packaging processes, the undertaking may refer to the activities that fall under Section C – Manufacturing, Section F – Construction as well as Class N82.92 ‘ Packaging activities’ of Annex I to Regulation (EC) No 1893/2006.

为了识别制造、建筑和/或包装过程，经营实体可以参考附件 I 中属于 C 节 – 制造、F 节 – 建筑以及(EC) No 1893/2006 法规第 N82.92 类“包装活动”的活动。

Basic Module Guidance - Social Metrics B8 - Workforce - General characteristics 基础模块指南 - 社会指标 B8 - 员工 - 一般特征

175. Full-time equivalent (FTE) is the number of full-time positions in an undertaking. It can be calculated by dividing an employee’s scheduled hours (total effective hours worked in a week) by the employer's hours for a full-time workweek (total hours performed by full-time employees). For example, an employee who works 25 hours every week for a company where the full-time week is 40 hours represents a 0,625 FTE (i.e. 25/ 40 hours).

全职当量 (FTE) 是指经营实体中的全职职位数量。它的计算方法是将*员工*的计划工作时间（一周内的总有效工作时间）除以雇主的全职工作周工作时间（全职员工的总工作时间）。例如，一名员工每周工作 25 小时，而公司全职工作时间为每周 40 小时，则该员工的 FTE 为 0.625（即 25/40 小时）。

176. Headcount is the total number of people employed by the undertaking at a given time.

人数是指经营实体在给定时间雇用的总人数。

Guidance on how to present information about employees’ contract types 关于如何呈现员工合同类型信息的指南

177. The following table shows how information on employees may be presented by type of employment contract.

下表显示了如何按雇佣合同类型呈现有关*员工*的信息。

Type of contract 合同类型	Number of employees (headcount or full-time equivalents) 员工人数（按人数或全职当量）
Temporary contract 临时合同
Permanent contract 永久合同
Total employees 员工总数

178. The following table shows how information on employees may be presented by gender.

下表显示了如何按性别呈现有关*员工*的信息。

Gender 性别	Number of employees (headcount or full-time equivalents) 员工人数（按人数或全职当量）
Male 男性
Female 女性
Other 其他
Not reported 未报告
Total employees 员工总数

179. In some European Union Member States, it is possible for people to legally register themselves as having a third gender, often neutral, which is to be categorised as ‘other’ in the table above. If the undertaking is disclosing data about employees where this is not possible, it may explain this and indicate that the ‘other’ category is not applicable. The ‘ not reported’ category applies to employees who do not disclose their gender identity.

在一些欧盟成员国中，人们可以合法地将自己登记为具有第三种性别（通常是中性），该性别将在上表中被归类为“其他”。如果经营实体披露关于*员工*的数据且不可能进行此登记，则可以解释这一点并指出“其他”类别不适用。“未报告”类别适用于未披露其性别身份的员工。

180. The following table shows how information on employees may be presented by countries. 下表显示了如何按国家/地区呈现有关员工的信息。

Country (of employment contract) （雇佣合同所在）国家/地区	Number of employees (headcount or full-time equivalents) 员工人数（按人数或全职当量）
Country A 国家 A
Country B 国家 B
Country C 国家 C
Country D 国家 D
Total employees 员工总数

181. Definitions and types of employment contracts may vary depending on the country. If the undertaking has employees working in more than one country, it shall use the legal definitions stipulated in the national laws of the countries where the employees are based in to calculate country-level data. Such country-level data shall then be added up to calculate total numbers, disregarding differences in national legal definitions.

雇佣合同的定义和类型可能因国家/地区而异。如果经营实体有在多个国家/地区工作的*员工*，则应使用*员工*所在国家/地区的国家法律中规定的法律定义来计算国家/地区级别的数据。然后，应将此类国家/地区级别的数据相加，以计算总数，而忽略国家法律定义上的差异。

182. Employee turnover refers to employees who leave the undertaking voluntarily or due to dismissal, retirement or death in service.

*员工*流失是指自愿或因解雇、退休或在职死亡而离开经营实体的员工。

183. In order to calculate the turnover rate, the formula below should be used.

为了计算*流失率*，应使用以下公式。

(Number of employees that left the undertaking / total number of employees during the reporting period) x 100 （报告期内离开经营实体的员工人数/报告期内的员工总数） x 100

B9 - Workforce - Health and safety B9 - 员工 - 健康与安全

Guidance on the rate of recordable work-related accidents 关于可记录的与工作相关的事故发生率的指南

184. Based on the assumption that one full-time worker works 2,000 hours per year, the rate indicates the number of work-related accidents per 100 full-time workers over a yearly time frame. If the undertaking cannot calculate directly the number of hours worked, it may estimate this on the basis of normal or standard hours of work.

假设一名全职员工每年工作 2000 小时，该比率表示每年每 100 名全职员工发生的与工作相关的事故数量。如果经营实体无法直接计算工作时数，则可以根据正常或标准工作时数估算。

185. In order to calculate the rate of recordable work-related accidents of employees, the formula below should be used. 为了计算员工的可记录的与工作相关的事故发生率，应使用以下公式。 (Number of recordable work-related accidents during the reporting period / Total hours worked by all employees ) x 200,000 （报告期内可记录的与工作相关的事故数量/所有员工的总工作时数）x 200,000

Example 示例

186. Company A reported three work-related accidents in the reporting year. Company A has 40 employees, and a total number of 80,000 hours (40 x 2,000) worked in a year.

A 公司在报告年度报告了三起与工作相关的事故。A 公司有 40 名*员工*，一年总共工作了 80,000 小时（40 x 2,000）。

The rate of ***recordable work-related*** accidents is 3/80,000 x 200,000 = 7.5.
*可记录的与工作相关的*事故发生率为 3/80,000 x 200,000 = 7.5。

Guidance on the number of fatalities resulting from work-related injuries and work-related ill health 关于因工伤和与工作相关的健康问题导致的死亡人数的指南

187. Work-related injuries and work-related ill health arise from exposure to dangers at work.

与工作相关的伤害和与工作相关的健康问题是由工作中接触危险引起的。

188. In case of teleworking, injuries and ill health are work-related if the injury or ill health is directly related to the performance of work rather than the general home environment.

在远程办公的情况下，如果伤害或健康问题直接与工作履行有关，而不是与一般的家庭环境有关，则这些伤害和健康问题与工作相关。

189. In case of injuries and ill health that occur while a person is travelling for work, these are considered work-related if the employee was performing work activities in the interest of the employer at the time of the injury or ill health. Accidents taking place when travelling, outside of the undertaking’s responsibility (i.e. regular commuting to and from work) , are subject to the applicable national legislation, which regulates their categorisation as to whether they are considered work-related or not. 如果一个人在出差时发生伤害和健康问题，如果员工在受伤或生病时正在为雇主的利益执行工作活动，则这些伤害和健康问题被视为与工作相关。在旅行期间发生的、超出经营实体责任范围的事故（即，往返工作的常规通勤）应遵守适用的国家法律，该法律规定了它们是否被视为与工作相关的分类。
190. Mental illness is considered work-related if it has been notified voluntarily by the relevant worker and if an evaluation from a licensed healthcare professional stating that the illness in question is indeed work-related has been issued and notified, too. Health problems resulting from smoking, drug and alcohol abuse, physical inactivity, unhealthy diets and psychosocial factors not connected to work are not considered work-related. 如果相关工人自愿通知了精神疾病，并且持照医疗保健专业人员出具并通知了评估结果，表明该疾病确实与工作相关，则该精神疾病被视为与工作相关。由吸烟、药物和酒精滥用、缺乏体育锻炼、不健康饮食以及与工作无关的社会心理因素引起的健康问题不被视为与工作相关。
191. The undertaking may present separately fatalities resulting from work-related injuries and those resulting from work-related ill health. 经营实体可以分别呈现由工伤导致的死亡人数和由与工作相关的健康问题导致的死亡人数。

B10 - Workforce - Remuneration, collective bargaining and training B10 - 员工 - 薪酬、集体谈判和培训

Guidance on remuneration: minimum wage 关于薪酬的指南：最低工资

192. ‘Minimum wage’ refers to the minimum compensation of employment per hour or another unit of time. Depending on the country, the minimum wage might be set directly by law or through collective bargaining agreements. The undertaking shall refer to the applicable minimum wage for the country it reports on. “最低工资”是指每小时或其他时间单位的最低雇佣补偿。根据国家/地区的不同，最低工资可能由法律直接设定或通过集体谈判协议设定。经营实体应参考其报告所在国家的适用最低工资。
193. For the lowest pay category, excluding interns and apprentices, minimum wage serves as the foundation for calculating entry-level wage. Therefore, entry-level wage includes pay equal to minimum wage as well as any additional fixed payments guaranteed to employees in that category.

对于最低*工资*类别（不包括实习生和学徒），最低*工资*是计算入门级工资的基础。因此，入门级工资包括等于最低工资的工资以及保证该类别*员工*的任何额外固定付款。

Guidance on remuneration: percentage gap between female and male employees 关于薪酬的指南：女性和男性员工之间的工资差距百分比

194. The metric for the percentage gap between female and male employees addresses the principle of gender equality, which stipulates equal pay for equal work. The pay gap is defined as the difference of average pay levels between female and male employees expressed as the percentage of the average pay level of male employees.

女性和男性*员工*之间的工资差距百分比的指标解决了性别平等原则，该原则规定同工同酬。工资差距定义为女性和男性员工之间的平均工资水平的差异，以男性员工平均工资水平的百分比表示。

195. In order to compute this metric, all employees shall be included in the calculation. In addition, there should be two separate average pay calculations for female and male employees. See the formula below:

为了计算此指标，所有*员工*都应包括在计算中。此外，应为女性和男性员工分别计算两个单独的平均*工资*。请参见以下公式：

(Average pay level of male employees - Average pay level of female employees) / Average pay level of male employees x 100 （男性员工的平均工资水平 - 女性员工的平均工资水平）/ 男性员工的平均工资水平 x 100

196. Depending on the undertaking’s remuneration policies, gross pay refers to all of the following elements:

根据经营实体的薪酬政策，总*工资*是指以下所有要素：

(a) base salary, which is the sum of guaranteed, short-term, non-variable cash compensation; 基本工资，是指有保证的、短期、非可变现金补偿的总和； (b) benefits in cash, which constitute the sum of the base salary and cash allowances, bonuses, commissions, cash profit-sharing and other forms of variable cash payments; 现金福利，是指基本工资与现金津贴、奖金、佣金、现金利润分成和其他形式的可变现金支付的总和； (c) benefits in kind such as cars, private health insurance, life insurance and wellness programs; and 实物福利，如汽车、私人健康保险、人寿保险和健康计划；以及 (d) direct remuneration, which is the sum of benefits in cash, benefits in kind and the total fair value of all annual long-term incentives. 直接薪酬，是指现金福利、实物福利和所有年度长期激励的总公允价值的总和。

197. The gross pay is the sum of all the applicable elements listed above.

总*工资*是上述所有适用要素的总和。

198. The average gross hourly pay is the weekly/annual gross pay divided by the average hours worked per week/year.

平均小时总*工资*是每周/每年的总工资除以每周/每年的平均工作时数。

Example 示例

199. Company A has X male employees and Y female employees in total. Male employees’ gross hourly pay is €15 and female employees’ gross hourly pay is €13.

A 公司共有 *X* 名男性*员工*和 *Y* 名女性员工。男性员工的小时总*工资*为 15 欧元，女性员工的小时总工资为 13 欧元。

200. The average gross hourly pay level of male employees is the sum of all their gross hourly payments divided by the total number of male employees. The average gross hourly pay level of female employees is the sum of all their gross hourly payments divided by the total number of female employees.

男性*员工*的平均小时总*工资*水平是他们所有的小时总工资除以男性员工总数。女性员工的平均小时总工资水平是她们所有的小时总工资除以女性员工总数。

201. The formula used to calculate the percentage pay gap between male and female employees is

用于计算男性和女性*员工*之间*工资*差距百分比的公式为

(Average gross hourly pay level of male employees - Average gross hourly pay level of female employees) / Average gross hourly pay level of male employees x 100 （男性员工的平均小时总工资水平 - 女性员工的平均小时总工资水平）/ 男性员工的平均小时总工资水平 x 100

Guidance on collective bargaining coverage 关于集体谈判覆盖率的指南

202. The employees covered by collective bargaining agreements are those individuals to whom the undertaking is obliged to apply the agreement. If an employee is covered by more than one collective bargaining agreement, it only needs to be counted once. If none of the employees are covered by a collective bargaining agreement, the percentage is zero.

*集体谈判*协议涵盖的*员工*是指经营实体有义务对其应用该协议的个人。如果一名员工受多项集体谈判协议约束，则只需计算一次。如果没有员工受集体谈判协议约束，则百分比为零。

203. The percentage of employees covered by collective bargaining agreements is calculated by using the following formula.

*集体谈判*协议涵盖的*员工*百分比的计算方法是使用以下公式。

(Number of employees covered by collective bargaining agreements) /  Total number of employees) x 100
（受集体谈判协议约束的员工人数）/员工总数 x 100

204. The information required by this disclosure requirement may be reported as coverage rates if the collective bargaining coverage is between 0-19%, 20-39%, 40-59%, 60-79% or 80-100%.

如果*集体谈判*覆盖率在 0-19%、20-39%、40-59%、60-79% 或 80-100% 之间，则本披露要求所需的信息可以报告为覆盖率。

205. This requirement is not aimed at obtaining the percentage of employees represented by a works councilor belonging to trade unions, which can be different. The percentage of employees covered by collective bargaining agreements can be higher than the percentage of unionised employees when the collective bargaining agreements apply to both union and non-union members.

此要求的目的不是为了获得由属于工会的劳资委员会代表的*员工*的百分比，这可能有所不同。当集体谈判协议适用于工会成员和非工会成员时，受*集体谈判*协议约束的员工百分比可能高于加入工会的员工百分比。

Basic Module Guidance - Business Conduct Metrics 基础模块指南 - 商业行为指标

B11 - Convictions and fines for corruption and bribery B11 - 腐败和贿赂定罪和罚款

206. Corruption and bribery fall under the business conduct sustainability issue.

*腐败*和贿赂属于*商业行为*可持续性问题。

207. Under paragraph 43, the undertaking shall report on the total number of convictions and the total amount of fines incurred for violating anti-corruption and anti-bribery laws.

根据第 43 段，经营实体应报告违反反腐败和反贿赂法律的定罪总数和产生的罚款总额。

Guidance on convictions 关于定罪的指南

208. Convictions for the violation of anti-corruption and anti-bribery laws refer to any verdict of a criminal court against an individual or undertaking in respect of a criminal offence related to corruption and bribery, for example where these court decisions are entered in the criminal record of the convicting European Union Member State.

违反反腐败和反贿赂法律的定罪是指刑事法院对个人或经营实体在与*腐败*和贿赂相关的刑事犯罪方面做出的任何判决，例如在这些法院判决被输入定罪的欧盟成员国的犯罪记录中的情况。

Guidance on fines 关于罚款的指南

209. Fines issued for the violation of anti-corruption and anti-bribery laws refer to mandatory monetary penalties resulting from violations of anti-corruption and anti-bribery laws imposed by a court, commission or other government authority, which are paid to a public treasury.

因违反反腐败和反贿赂法律而开出的罚款是指法院、委员会或其他政府机构对违反反腐败和反贿赂法律处以的强制性货币处罚，这些罚款支付给公共财政。

Comprehensive Module: Guidance 综合模块：指南

210. The guidance below is intended as part of an ecosystem that will include also the development of further support guidance by EFRAG, further digital tools and implementation support (educational activities, stakeholders’ engagement and so forth), aiming to facilitate some of the technical elements present in the guidance.

以下指南旨在成为一个生态系统的一部分，该生态系统还将包括 EFRAG 开发的进一步支持指南、进一步的数字工具和实施支持（教育活动、利益相关者参与等），旨在帮助理解该指南中的一些技术要素。

211. This guidance is intended to support the preparation of metrics in the Comprehensive Module.

本指南旨在支持综合模块中指标的制定。

Comprehensive Module Guidance - General information 综合模块指南 - 一般信息

C1 - Strategy: Business Model and Sustainability - Related Initiatives C1 - 战略：商业模式和可持续性 - 相关倡议

212. When describing the main consumers and supplier relationships under paragraph 47 (c), the undertaking shall disclose the estimated number of suppliers, and their related sectors and geographies (i.e. countries) . 在第 47 (c) 段下描述主要消费者和供应商关系时，经营实体应披露供应商的估计数量，以及他们相关的行业和地域（即国家/地区）。

C2 - Description of practices, policies and future initiatives for transitioning towards a more sustainable economy C2 - 关于向更可持续经济转型的实践、政策和未来倡议的描述

213. Undertakings may use the following template to report on C2 datapoints.

经营实体可以使用以下模板来报告 C2 数据点。

	If you answered YES to existing practices/ policies/ future initiatives in disclosure B2, please briefly describe them along with their consequent actions. (In case the practice/ policy/ future initiative covers suppliers or clients, the undertaking shall mention it) 如果您在披露 B2 中回答了“是”，说明存在现有实践/政策/未来倡议，请简要描述它们及其随后的行动。（如果实践/政策/未来倡议涵盖供应商或客户，经营实体应提及）	If you answered YES to future initiatives/ targets in disclosure B2, please specify them. 如果您在披露 B2 中对未来倡议/目标回答了“是”，请指明它们。	You may indicate the highest senior level in the undertaking accountable for implementing them [if any] 您可以指明经营实体中负责实施它们的最高级别[如果有]
Climate Change 气候变化
Pollution 污染
Water and Marine Resources 水和海洋资源
Biodiversity and Ecosystems 生物多样性和生态系统
Circular Economy 循环经济
Own Workforce 自有员工
Workers in the Value Chain 价值链中的工人
Affected Communities 受影响的社区
Consumers and end- users 消费者和最终用户
Business conduct 商业行为

Comprehensive Module Guidance - Environmental Metrics 综合模块指南 - 环境指标

Consideration when reporting on GHG emissions under B3 (Basic Module) 在 B3（基础模块）下报告温室气体排放量时的注意事项

214. When determining whether disclosure of Scope 3 is appropriate following paragraph 50, the undertaking may screen its total Scope 3 GHG emissions based on the 15 Scope 3 categories identified by the GHG Protocol using appropriate estimates and report by incorporating this information by reference. This allows for the identification and disclosure of its significant Scope 3 categories based on the magnitude of their estimated GHG emissions and other criteria provided by the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (Version 2011, p. 61 and 65-68) or EN ISO 14064-1:2018 Annex H.3.2, such as financial spend, influence, related transition risks and opportunities or stakeholder views.

在根据第 50 段确定披露范围 3 是否适当后，经营实体可以基于温室气体议定书确定的 15 个范围 3 类别，使用适当的估算来筛选其范围 3 温室气体排放总量，并通过参考纳入此信息进行报告。这允许基于其估计的温室气体排放量的大小以及《温室气体议定书企业价值链（范围 3）核算和报告标准》（2011 年版，第 61 页和 65-68 页）或 EN ISO 14064-1:2018 附件 H.3.2 提供的其他标准（如财务支出、影响、相关转型风险和机遇或利益相关者的观点）来识别和披露其重要的范围 3 类别。

215. SMEs operating with manufacturing, agrifood, real estate construction and packaging processes are likely to have significant Scope 3 categories (CDP, 2024), which may be considered relevant for reporting in the undertaking’s sector.

从事制造、农业食品、房地产建筑和包装过程的中小企业很可能具有重要的范围 3 类别 [(CDP, 2024)](https://cdn.cdp.net/cdp-production/cms/guidance_docs/pdfs/000/003/504/original/CDP-technical-note-scope-3-relevance-by-sector.pdf)，这些类别可能被认为与经营实体所在行业的报告相关。

C3 - GHG reduction targets and climate transition C3 - 温室气体减排目标和气候转型

216. Emission reductions can prove to be both a challenge and opportunity for an undertaking, as it often requires changes to the strategic and operational reality of the business. The goal of reducing emissions may require a review of strategic and financial priorities. Decarbonisation may require important initial investment in, for example, electrifying a fleet of vehicles, implementing new technologies to reduce energy consumption or developing new product lines that are less reliant on carbon-intensive materials. On the other hand, implementing low-carbon solutions to achieve GHG emission reduction can significantly lessen the costs of purchased energy and materials. Undertakings embarking on their decarbonisation journey are often facing important adjustments to their business models or daily operations. For instance, a logistics and delivery services undertaking may need to redesign its fleet management to minimise potential service disruptions due to the need of regular vehicle charging. A consumer goods manufacturing undertaking planning to replace a component of its product with a sustainable, low-carbon alternative may need to allocate time and resources to product innovation and to searching for new suppliers. These efforts can, in turn, result in reducing costs, accessing new markets, creating new workplaces and attracting additional financing, making GHG emission reduction not only a challenge, but also a strategic business opportunity. In this context, targets for GHG reductions are an important measure of responding to the need for a sustainable transition, as they allow undertakings to manage the change in a systematic, controlled and organised way.

减排既是挑战也是经营实体的机遇，因为它通常需要改变业务的战略和运营现实。减少排放的目标可能需要审查战略和财务优先事项。脱碳可能需要重要的初始投资，例如，为车队电气化、实施新技术以减少能源消耗或开发更少依赖碳密集型材料的新产品线。另一方面，实施低碳解决方案以实现温室气体减排可以大大降低购买能源和材料的成本。开始脱碳之旅的经营实体通常面临对其商业模式或日常运营进行重要调整。例如，物流和交付服务经营实体可能需要重新设计其车队管理，以最大限度地减少因需要定期为车辆充电而造成的潜在服务中断。计划用可持续的低碳替代品取代其产品组件的消费品制造经营实体可能需要分配时间和资源用于产品创新和寻找新供应商。这些努力反过来可以降低成本、进入新市场、创造新的工作场所并吸引更多融资，从而使温室气体减排不仅成为挑战，而且成为一项战略性的商业机会。在这种情况下，温室气体减排的*目标*是应对可持续转型需求的重要措施，因为它们允许经营实体以系统、受控和有组织的方式管理变革。

217. A GHG emission reduction target is a commitment to reduce the undertaking’s GHG emissions in a future year compared to the GHG emissions measured during a chosen base year. Actions that may lead to emission reductions include, for instance, electrification, renewable electricity, sustainable products development, etc. Disclosure C3 requires that the undertaking discloses GHG emission reduction targets for its Scope 1 and Scope 2 emissions.

温室气体减排目标是承诺在未来一年内与选定的基准年测量的温室气体排放量相比减少经营实体的温室气体排放量。可能导致减排的*行动*包括，例如，电气化、可再生电力、可持续产品开发等。披露 C3 要求经营实体披露其范围 1 和范围 2 排放量的温室气体减排*目标*。

218. Removals and avoided emissions shall not be accounted as reduction of the undertaking’s gross GHG emissions. This is due to the important distinction between accounting practices for gross GHG emissions (inventory accounting) and GHG removals and avoided emissions (project-based or intervention accounting). Gross GHG emissions of the undertaking are designed to track the actual emissions released to the environment, providing a consistent and comparable baseline to set up GHG targets. Avoided emissions and carbon removals, on the other hand, relate to specific project activities of the undertaking, which means that their accounting is done separately from gross GHG emissions.

清除量和避免的排放量不应计为经营实体温室气体排放总量的减少。这是因为温室气体排放总量（清单核算）和温室气体清除和避免排放量（基于项目或干预的核算）的核算实践之间存在重要区别。经营实体的温室气体排放总量旨在跟踪释放到环境中的实际排放量，从而为制定温室气体*目标*提供一致且可比较的基线。另一方面，避免的排放量和碳清除量与经营实体的特定项目活动相关，这意味着它们的核算与温室气体排放总量分开进行。

219. To follow this practice, the undertaking needs to distinguish between its gross GHG emissions and other impacts which are not captured in it, such as GHG removals and avoided emissions.

为了遵循这种做法，经营实体需要区分其温室气体排放总量和其中未捕获的其他*影响*，如温室气体清除和避免的排放量。

Removals refer to the withdrawal of GHG from the atmosphere as a result of deliberate human activities. Examples of such activities can include plant growth (transfer of atmospheric CO2 through photosynthesis) and direct air capture of CO2 and are typically linked to the subsequent storage of CO2 . Avoided GHG emissions are typically referred to as emissions that would have otherwise happened but that, as a result of the undertaking’s activities, did not happen. These may include introducing new products and technologies that reduce demand for their carbon-intensive equivalents, for example insulation solutions in a building that avoid the demand for energy services therein. More information on the concepts related to carbon removals and avoided emissions can be found in the GHG Protocol Land Sector and Removals Guidance as well as the WBCSD guidance.
清除量是指由于有意识的人类活动而从大气中去除的温室气体。此类活动的示例可以包括植物生长（通过光合作用转移大气中的二氧化碳）和直接空气捕获二氧化碳，并且通常与随后的二氧化碳储存相关。避免的温室气体排放量通常是指原本会发生但由于经营实体的活动而没有发生的排放量。这些可能包括引入减少对碳密集型等价物需求的 新产品和技术，例如建筑物中的绝缘解决方案，从而避免对其中能量服务的需求。有关与碳清除和避免的排放量相关的概念的更多信息，请参阅《温室气体议定书土地部门和清除指南》以及 WBCSD 指南。

220. A base year is a preceding year against which the undertaking’s current GHG emissions can be measured. In general, the base year should be a recent and representative year of the undertaking’s GHG emissions in which there are verifiable data. 基准年是与经营实体当前温室气体排放量进行衡量的上一年。一般来说，基准年应该是最近的、能够代表经营实体温室气体排放量且有可验证数据的年份。
221. The target year is the year in the future in which the undertaking aims to achieve a certain absolute or percentage amount of GHG emission reductions. It should range over a period from one to three years from the base year to a short-term target. Longer term targets may also be included, for instance, for periods of twenty or thirty years (e.g. 2040 or 2050). Undertakings are encouraged to include target values for the short-term target year of 2030 at the least and, if feasible, for the long- term year of 2050. From 2030 onwards, it is recommended to update the base year and target year for GHG emission reduction targets after every five-year period.

目标年份是经营实体计划在未来实现一定绝对值或百分比温室气体减排量的年份。它应在从基准年到短期目标的一到三年内变化。也可以包括更长期的*目标*，例如，二十年或三十年的期限（例如，2040 年或 2050 年）。鼓励经营实体至少包括 2030 年的短期目标年份的目标值，如果可行，则包括 2050 年的长期目标年份的目标值。从 2030 年起，建议每五年更新一次温室气体减排目标的基准年和目标年份。

222. To set a target, undertakings should consider the existing scientific evidence on GHG mitigation. The SBTi recommends across-sector target in GHG emissions reduction of -42% by the year 2030 and -90% by the year 2050 (base year 2020). The Stockholm Resilience Centre also proposes a ‘carbon law’ that sets out concrete steps to achieve full decarbonisation by 2050 based on a flexible way of thinking about reducing carbon emissions by halving emissions every decade and increasing renewable energy roll-out exponentially. The authors argued that this roadmap would ensure a 75% chance of keeping the Earth below 2°C above pre-industrial temperatures – the target set out in the Paris agreement. SBTi also proposes a streamlined target-setting route for small- and medium-sized undertakings. Specific pathways also exist by sector and may be considered by undertakings when setting their GHG emission reduction targets. 为了设定目标，经营实体应考虑现有关于温室气体减排的科学证据。SBTi 建议到 2030 年将跨行业的温室气体排放量减少 -42%，到 2050 年减少 -90%（基准年 2020 年）。斯德哥尔摩韧性中心还提出了一项“碳定律”，该定律根据一种灵活的思维方式，即每十年将碳排放量减半，并以指数方式增加可再生能源的推出，从而提出到 2050 年实现完全脱碳的具体步骤。作者认为，该路线图将确保有 75% 的机会将地球温度保持在高于工业化前温度 2°C 以下 – 这是《巴黎协定》中设定的目标。SBTi 还为中小企业提出了简化的目标设定路线。特定行业也存在特定的途径，经营实体在设定其温室气体减排目标时可以考虑这些途径。
223. To achieve a quick reduction of both direct and indirect emissions, there are some simple actions that the undertaking can take. Some actions may be easy but still able to deliver a notable emission reduction and support the undertaking reaching its targets. For instance, electrification of the vehicle fleet by replacing vehicles running on fossil fuel with electric vehicles will lead to emission reduction as soon as the previous fleet is replaced. This can mean notable emission reduction especially for a business that is reliant on transportation. Similarly, replacing commutes and business travels by car with low carbon alternatives such as bicycles or public transport is an effective, simple and achievable decarbonisation action. Another area of low-hanging fruit is to review the internal energy management and update it to energy-efficient equipment and integrate maintenance into routine business operations. By regularly maintaining equipment and machinery and replacing these with more energy-efficient alternatives when and where possible, the undertaking can reduce its energy consumption. Such equipment can include, for example, boilers, telecommunication systems, heat pumps, air-conditioning etc. Through regular maintenance their efficient operation can be ensured, wear and tear minimised and waste minimised. By also 为了快速减少直接和间接排放，经营实体可以采取一些简单的行动。一些行动可能很容易，但仍然能够显著减少排放量并支持经营实体实现其目标。例如，通过用电动汽车替换使用化石燃料的车辆来实现车队电气化，一旦更换了之前的车队，就会减少排放量。对于依赖运输的业务来说，这可能意味着显著的减排。同样，用自行车或公共交通等低碳替代品代替通勤和商务旅行是一种有效、简单且可实现的脱碳行动。另一个容易实现的目标是审查内部能源管理并将其更新为节能设备，并将维护纳入日常业务运营中。通过定期维护设备和机械并在可能的情况下用更节能的替代品替换它们，经营实体可以减少其能源消耗。此类设备可以包括，例如，锅炉、电信系统、热泵、空调等。通过定期维护，可以确保其高效运行，最大限度地减少磨损和浪费。通过还

224.A climate transition plan for climate change mitigation is a set of present and future actions meant to align the undertaking’s business model, strategy and operations with the key overarching global goal of limiting global warming to 1.5°C. Underpinned by a GHG reduction target compatible with that goal, the importance of having a transition plan in place lies in the ability of understanding the means by which the undertaking will move towards a low-carbon economy while keeping track of the progress made. A transition plan serves as a mechanism for accountability and transparency, prompting undertakings to develop credible pathways for mitigating climate change through their actions. 气候变化减缓转型计划是一组旨在使经营实体的商业模式、战略和运营与将全球变暖限制在 1.5°C 的主要总体全球目标保持一致的当前和未来行动。以符合该目标的温室气体减排目标为基础，制定转型计划的重要性在于能够了解经营实体在向低碳经济转型的同时保持跟踪进展的方法。转型计划是一种问责制和透明度的机制，促使经营实体制定可信的途径，通过其行动来减缓气候变化。

225. Establishing a credible transition plan for the undertaking is something that should be supported by elements such as (a) identifying clear responsibilities and roles; (b) integrating the plan into the undertaking’s business strategy and financial planning; (c) including information on decarbonisation levers and pathways as well as quantifiable indicators that can be monitored throughout predefined timeframes; (d) allowing for regular reviewing and updating after stakeholder consultations when appropriate; and (e) covering the entirety of its own operations and, to the largest possible extent, the value chain or else providing an explanation as to any limitation.

制定经营实体可信的转型计划应由以下要素支持：*(a)* 确定明确的责任和角色；*(b)* 将该计划纳入经营实体的业务战略和财务规划；*(c)* 包括有关脱碳杠杆和途径的信息以及可以在预定义的时间范围内进行监控的可量化指标；*(d)* 允许在适当情况下在利益相关者咨询后进行定期审查和更新；以及 *(e)* 涵盖其自身运营的全部范围，并在最大程度上涵盖*价值链*，否则应解释任何限制。

226. Undertakings that are disclosing targets according to the EMAS Regulation Annex IV B (d) may use its GHG reduction targets to fulfil the VSME requirement if it has set such targets. The undertaking may also support this disclosure through its implementation of the EMAS environmental management system and link to EN ISO 14001:2015 as set out by EMAS Regulation Annex II B A.6.2.1 and B.5 (environmental objectives).

根据 EMAS 法规附件 IV B (d) 披露*目标*的经营实体，如果其已制定此类目标，则可以使用其温室气体减排目标来满足 VSME 的要求。经营实体还可以通过其实施 EMAS 环境管理系统并按照 EMAS 法规附件 II B A.6.2.1 和 B.5（环境目标）中的规定链接到 EN ISO 14001:2015 来支持此披露。

Guidance on how to identify manufacturing, constructions and /or packaging processes 关于如何识别制造、建筑和/或包装过程的指南

227. To identify manufacturing, construction and/or packaging processes, the undertaking may refer to these activities that fall under Section C – Manufacturing, Section F Construction as well as Class N82.92 ‘ Packaging activities’ of Annex I to Regulation (EC) No 1893/2006. 为了识别制造、建筑和/或包装过程，经营实体可以参考附件 I 中属于 C 节 - 制造、F 节 - 建筑以及 (EC) No 1893/2006 法规第 N82.92 类“包装活动”的活动。

C4 - Climate risks C4 - 气候风险

228. Climate-related hazards are drivers of climate-related physical risks that arise from the effects that climate change has on the undertaking. They can be classified into acute hazards, which arise from particular events (such as droughts, floods, extreme precipitations and wildfires), and chronic hazards (such as changing temperatures, sea level rise and soil erosion), which arise from longer- term changes in the climate (Commission delegated regulation 2021/2139) . Physical risks are a function of climate-related hazards, the exposure of the undertaking’s assets and activities to these hazards, and how sensitive the undertaking is to these hazards. Examples of climate-related hazards are heat waves, increased frequency of extreme weather events, sea level rise, glacial lake outburst flood and change in precipitation and wind patterns. Climate-related physical risks can be identified and modelled by using climate scenarios that consider high emissions trajectories such as IPCC SSP5-8.5.

*气候相关危害*是气候相关物理风险的驱动因素，这些风险是由气候变化对经营实体的影响引起的。它们可以分为由特定事件引起的急性危害（如干旱、洪水、极端降水和野火）和由气候的长期变化引起的慢性危害（如温度变化、海平面上升和土壤侵蚀）（委员会授权法规 2021/2139）。物理风险是气候相关危害、经营实体的资产和活动暴露于这些危害以及经营实体对这些危害的敏感性的一种函数。气候相关危害的示例包括热浪、极端天气事件频率增加、海平面上升、冰川湖爆发洪水以及降水和风模式的变化。可以使用考虑高排放轨迹（如 IPCC SSP5-8.5）的气候情景来识别和建模气候相关的物理风险。

229. Climate-related transition events may be (according to TCFD classification policy- and legal- based (e.g. enhanced emission-reporting obligations), technology-based (e.g. costs of transition to lower emissions technology), market-based (e.g. increased cost of raw materials) and reputation-based (e.g. increased stakeholder concern) . 气候相关转型事件可能是（根据 TCFD 分类）基于政策和法律的（例如，加强排放报告义务）、基于技术的（例如，向低排放技术转型的成本）、基于市场的（例如，原材料成本增加）和基于声誉的（例如，利益相关者日益关注）。
230. Gross climate-related risks refer to gross physical risks and gross transition risks that may result from exposure of the undertaking's assets and business activities to climate-related hazards.

*气候相关总风险*是指经营实体的资产和业务活动暴露于气候相关危害可能产生的总物理风险和总转型风险。

Comprehensive Module Guidance - Social Metrics 综合模块指南 - 社会指标

C5 - Additional (general) workforce characteristics C5 - 附加（一般）员工特征

231. To determine the gender ratio, divide the number of female employees by the number of male employees at management level. This will yield the proportion of women to men in your company. 为了确定性别比例，请将管理层中的女性员工人数除以男性员工人数。这将得出您公司中女性与男性的比例。

number of female employees at management level Gender ratio =                                                        number of male employees at management level
管理层女性员工人数  性别比率 =  /   管理层男性员工人数

232. Management level is considered the level below the board of directors unless the undertaking has a specific definition to use.

管理层被认为是董事会以下的级别，除非经营实体有特定的定义可以使用。

233. For example, if there are 28 female employees and 84 male employees at management level, the gender ratio would be 1:3, meaning that for every woman at management level, there are three men.

例如，如果管理层有 28 名女性*员工*和 84 名男性员工，则性别比率为 1:3，这意味着管理层的每位女性有三名男性。

234. Relevant factors for an undertaking to consider in deciding whether or not to disclose the number of self-employed workers and temporary workers under paragraph 60 would be: (1) the ratio of employees to self-employed and temporary workers, especially in case of significant and/or increasing reliance or (2) when the risk of negative social impacts on self-employed or temporary workers is greater compared to the undertaking’s own employees.

经营实体在决定是否披露第 60 段规定的个体经营者人数和临时工人数时，需要考虑的相关因素是：(1) *员工*与个体经营者和临时工的比例，尤其是在显著和/或越来越依赖的情况下，或者 (2) 当与经营实体自己的员工相比，个体经营者或临时工受到负面社会*影响*的风险更大时。

235. The following table shows how information on self-employed people without personnel that are working exclusively for the undertaking and temporary workers provided by undertakings primarily engaged in employment activities may be presented. 下表显示了如何呈现专门为经营实体工作的、没有人员的个体经营者人数和主要从事就业活动的经营实体提供的临时工人数的信息。

Types of workers 工人类型	Number of self-employed people and temporary workers engaged in employment activities 从事就业活动的个体经营者和临时工人数
Total self-employed without personnel that are working exclusively for the undertaking 专门为经营实体工作的、没有人员的个体经营者总数
Total temporary workers provided by undertakings primarily engaged in employment activities 主要从事就业活动的经营实体提供的临时工总数

236. Undertakings can refer to NACE Code N78 for temporary workers provided by undertakings primarily engaged in ‘employment activities’ . 对于主要从事“就业活动”的经营实体提供的临时工，经营实体可以参考 NACE 代码 N78。

C6 - Additional own workforce information - Human rights policies and processes C6 - 附加的自有员工信息 - 人权政策和流程

237. Undertakings that have a due diligence process for human rights in place can answer positively (YES) and could clarify the contents of the policies and/or processes using the drop-down menu.

拥有人权尽职调查流程的经营实体可以肯定地回答（是），并且可以使用下拉菜单澄清政策和/或流程的内容。

C7 - Severe negative human rights incidents C7 - 严重负面人权事件

238. A “confirmed incident” refers to a legal action or complaint registered with the undertaking or competent authorities through a formal process, or an instance of non-compliance identified by the undertaking through established procedures. Established procedures to identify instances of non- compliance can include management system audits, formal monitoring programs, or grievance mechanisms.

“已确认的*事件*”是指通过正式流程向经营实体或主管当局登记的法律行动或投诉，或经营实体通过既定程序确定的不合规案例。用于识别不合规实例的既定程序可以包括管理系统审计、正式监控计划或*申诉机制*。

Comprehensive Module Guidance - Business Conduct Metrics 综合模块指南 - 商业行为指标

C8 - Revenues from certain sectors and exclusion from EU reference benchmarks C8 - 来自某些行业的收入和被排除在欧盟参考基准之外

239. Fossil fuels, as defined in Article 2(62),of Regulation (EU) 2018/1999 of the European Parliament and the Council, are non-renewable carbon-based energy sources such as solid fuels, natural gas and oil. 《欧洲议会和理事会关于能源联盟治理的条例 (EU) 2018/1999》第 2(62) 条所定义的化石燃料是指不可再生的碳基能源，如固体燃料、天然气和石油。
240. The production of chemicals refers to the activities listed under Division 20.2 of Annex I to Regulation (EC) No 1893/2006, i.e. the manufacturing of pesticides and other agrochemical products.

**化学品生产**是指 (EC) No 1893/2006 法规附件 I 第 20.2 分部下列出的活动，即农药和其他农用化学产品的制造。

241. As defined by Article 12.1 and 12.2 of the Commission Delegated Regulation (EU) 2020/1818, the companies excluded from EU Paris-aligned Benchmarks are the following:

根据委员会授权法规 (EU) 2020/1818 第 12.1 和 12.2 条的定义，被排除在欧盟《巴黎协定》基准之外的公司如下：

(a) companies that derive 1% or more of their revenues from exploration, mining, extraction, distribution or refining of hard coal and lignite;
    从硬煤和褐煤的勘探、开采、提取、分销或精炼中获得 1% 或以上收入的公司；
(b) companies that derive 10% or more of their revenues from the exploration, extraction, distribution or refining of oil fuels;
    从石油燃料的勘探、提取、分销或精炼中获得 10% 或以上收入的公司；
(c) companies that derive 50% or more of their revenues from the exploration, extraction, manufacturing or distribution of gaseous fuels; and
    从气体燃料的勘探、提取、制造或分销中获得 50% 或以上收入的公司；以及
(d) companies that derive 50% or more of their revenues from electricity generation with a GHG intensity of more than 100 g CO2 e/kWh.
     从温室气体强度超过 100 克二氧化碳当量/千瓦时的发电中获得 50% 或以上收入的公司。

C9 - Gender diversity ratio in governance body C9 - 治理机构中的性别多样性比例

242. The governance body refers to the highest decision-making authority in a company. Depending on the jurisdiction the company is in and its legal entity classification, the governance body can vary in format. 治理机构是指公司中最高的决策机构。根据公司所在的司法管辖区及其法律实体分类，治理机构的形式可能会有所不同。
243. Based on the requirements in the SFDR, the gender diversity ratio of the governance body is calculated as an average ratio of female to male board members.

根据 SFDR 的要求，*治理*机构的性别多样性比例计算为女性与男性董事会成员的平均比例。

Gender diversity ratio = Number of female board members/Number of male board members
性别多样性比例 = 女性董事会成员人数 / 男性董事会成员人数

Example 示例

244. The governance body of a certain SME is composed of six members, including three women. The gender diversity ratio is one – for every female member there is one male member.

某中小企业的*治理*机构由六名成员组成，其中包括三名女性。性别多样性比例为一，即每位女性成员都有一位男性成员。

Appendix A: Defined terms 附录 A：已定义术语

This appendix is an integral part of this Standard. 本附录是本标准的组成部分。

Defined term 已定义术语	Definition 定义
Accident prevention 事故预防	Accident prevention refers to the policies and initiatives to prevent workplace accidents and ensure the safety and well-being of employees. This not only includes measures to reduce physical risks but also involves fostering a safe and inclusive work environment free from discrimination and harassment. 事故预防是指旨在防止工作场所事故并确保员工的安全和福祉的政策和倡议。这不仅包括减少人身风险的措施，还包括营造一个安全和包容的工作环境，使其免受歧视和骚扰。
Actions 行动	Actions refer to (i) actions and actions plans (including transition plans) that are undertaken to ensure that the undertaking delivers against targets set and through which the undertaking seeks to address material impacts, risks and opportunities; and (ii) decisions to support these with financial, human or technological resources. 行动是指 (i) 为确保经营实体实现既定目标而采取的行动和行动计划（包括转型计划），并且经营实体试图通过这些计划来解决重大影响、风险和机遇；以及 (ii) 支持这些行动的财务、人力或技术资源决策。
Affected communities 受影响的社区	People or group(s) living or working in the same geographical area that have been or may be affected by a reporting undertaking’s operations or through its upstream and downstream value chain. Affected communities can range from those living adjacent to the undertaking’s operations (local communities) to those living at a distance. Affected communities include actually and potentially affected indigenous peoples. 居住或工作在同一地理区域的人员或群体，他们已经或可能受到报告经营实体的运营或通过其上游和下游价值链的影响。受影响的社区范围可以从居住在经营实体运营场所附近（当地社区）到居住在远方的人员或群体。受影响的社区包括实际和潜在受影响的土著人民。
Biodiversity sensitive Area 生物多样性敏感区域	Biodiversity sensitive areas include: Natura 2000 network of protected areas, UNESCO World Heritage sites and Key Biodiversity Areas (‘KBAs’), as well as other protected areas, as referred to in Appendix D of Annex II to Commission Delegated Regulation (EU) 2021/2139. 生物多样性敏感区域包括：Natura 2000 受保护区域网络、联合国教科文组织世界遗产地和关键生物多样性区域 (KBA)，以及委员会授权法规 (EU) 2021/2139 附件二附录 D 中提及的其他受保护区域。
Business Conduct 商业行为	The following matters are collectively referred to as ‘business conduct or business conduct matters’: (a) business ethics and corporate culture, including anti-corruption and anti-bribery, the protection of whistleblowers , and animal welfare; (b) the management of relationships with suppliers, including payment practices, especially with regard to late payment to small and medium- sized undertakings. (c) activities and commitments of the undertaking related to exerting its political influence, including its lobbying activities. 以下事项统称为“商业行为或商业行为事项”：(a) 商业道德和企业文化，包括反腐败和反贿赂、保护举报人以及动物福利；(b) 与供应商的关系管理，包括付款行为，特别是关于向中小企业延迟付款的情况；(c) 经营实体与行使其政治影响力相关的活动和承诺，包括其游说活动。
Child Labour 童工	Work that deprives children of their childhood, potential, and dignity and harms their physical and mental development. It includes work that is mentally, physically, socially, or morally dangerous and/or interferes with their schooling (by preventing them from the opportunity to attend school). 剥夺儿童的童年、潜力和尊严并损害其身心发展的工作。它包括在精神、身体、社会或道德上危险和/或干扰其学业（通过阻止他们有机会上学）的工作。
Collective bargaining 集体谈判	All negotiations which take place between an employer, a group of employers or one or more employers' organisations , on the one hand, and one or more trade unions or, in their absence, the representatives of the workers duly elected and authorised by them in accordance with national laws and regulations, on the other, for: i) determining working conditions and terms of employment; and/or ii) regulating relations between employers and workers; and/or regulating relations between employers or their organisations and a workers' organisation or workers' organisations. 一方面，雇主、一组雇主或一个或多个雇主组织与另一方面的一个或多个工会或在没有工会的情况下，经其正式选举并授权的工人代表之间进行的任何谈判，目的是：i) 确定工作条件和雇佣条款；和/或 ii) 规范雇主和工人之间的关系；和/或规范雇主或其组织与工人组织或工人组织之间的关系。
Corruption 腐败	Abuse of entrusted power for private gain, which can be instigated by individuals or organisations. It includes practices such as facilitation 滥用受托权力以谋取私利，这种行为可能由个人或组织煽动。它包括诸如便利等做法
Climate change adaptation 气候变化适应	The process of adjustment to actual or expected climate and its effects. In human systems, adaptation seeks to moderate or avoid harm or exploit beneficial opportunities. In some natural systems, human intervention may facilitate adjustment to expected climate and its effects. 对实际或预期的气候及其影响进行调整的过程。在人类系统中，适应旨在缓和或避免危害或利用有利机会。在一些自然系统中，人为干预可能有助于调整以适应预期的气候及其影响。
Consumers 消费者	Customers, clients or end-users which may be using products, services or activities of the undertaking. 使用经营实体产品、服务或活动的客户、委托人或最终用户。
Employees 员工	A worker who has an employment contract with the undertaking. 具有与经营实体签订雇佣合同的工人。
Forced labour 强迫劳动	All work or service which is exacted from any person under the menace of any penalty and for which the person has not offered himself voluntarily. All work or service which is exacted from any person under the menace of any penalty and for which the person has not offered himself voluntarily. 在任何惩罚威胁下从任何人那里强行要求提供的所有工作或服务，并且该人并非自愿提供。
Grievance mechanisms 申诉机制	A system of mechanisms that enable employees or workers in the value chain to raise concerns and complaints regarding (potential) human rights impacts, in order to find remedies for such impacts. 使员工或价值链中的工人能够提出关于（潜在）人权影响的担忧和投诉，以便找到对此类影响的补救措施的机制系统。
Gross greenhouse gas (GHG) emissions 温室气体 (GHG) 排放总量	Scope 1 GHG emissions from owned or controlled sources and Scope 2 GHG emissions from consumption of purchased electricity, heat, steam and cooling. 自有或控制来源的范围 1 温室气体排放量和来自消耗购买的电力、热力、蒸汽和冷却的范围 2 温室气体排放量。
Hazardous waste 有害废物	Any waste that displays one or more of the hazardous properties listed in Annex III of Directive 2008/98/EC. 任何显示指令 2008/98/EC 附件三中列出的一种或多种有害特性的废物。
Impacts 影响	Refers to the effects of the undertaking’s activities and operations on people and the environment. 指经营实体的活动和运营对人类和环境的影响。
Indirect GHG emissions 间接温室气体排放	GHG emissions resulting from the activities of the reporting company, but that occur at sources owned or controlled by another company. It includes all Scope 2 and Scope 3 emissions. 温室气体排放量是由报告公司的活动造成的，但发生在另一家公司拥有或控制的来源处。它包括所有范围 2 和范围 3 的排放量。
Location-based Scope 2 emissions 基于地点的范围 2 排放量	Emissions from purchased electricity, heat, steam and cooling, reflecting the average emissions intensity of grids on which the energy consumption occurs. 来自购买的电力、热力、蒸汽和冷却的排放量，反映了发生能源消耗的电网的平均排放强度。
Nature-oriented area 自然导向区域	Land area that primarily preserves or restores nature. 主要用于保护或恢复自然的土地面积。
Pay 工资	Refers to gross pay, which is the sum of all base salary, benefits in cash, benefits in kind and direct remuneration as referred to in paragraph 196. 指总工资，即第 196 段中提及的所有基本工资、现金福利、实物福利和直接薪酬的总和。
Policies 政策	Documents that establish the commitment and vision for the undertaking with regards to the environmental, social and governance impacts, risks and opportunities, and/or concerning material topics. These include objectives that set the strategic goals of the entity in relation to these issues. 规定经营实体对环境、社会和治理影响、风险和机遇和/或关于重要主题的承诺和愿景的文件。这些文件包括设定实体在这些问题方面的战略目标的目标。
Radioactive waste 放射性废物	Any material for which no further use is foreseen that contains or is contaminated by radionuclides at concentrations or activities that are subject to regulatory control under applicable laws or regulations. 任何不再预期有进一步用途，并且其中含有或被放射性核素以浓度或活性污染的物质，这些浓度或活性受适用法律或法规的监管控制。
Recordable work-related accidents 可记录的与工作相关的事故	Accidents that require medical treatment beyond first aid, result in lost work time, or both. 除了急救之外需要医疗，导致工作时间损失或两者兼有的事故。
Recycling 回收	Any recovery operation by which waste materials are reprocessed into products, materials or substances, whether for the original or other purposes. 任何通过将废料重新加工成产品、材料或物质（无论是用于原始目的还是其他目的）的回收操作。
Renewable energy 可再生能源	Energy from renewable non-fossil sources, namely wind, solar (solar thermal and solar photovoltaic) and geothermal energy, ambient heat, tide, wave and other ocean energy, hydropower, biomass, landfill gas, sewage treatment plant gas, and biogas. 来自可再生非化石能源的能源，即风能、太阳能（太阳能热能和太阳能光伏）和地热能、环境热、潮汐、波浪和其他海洋能、水力发电、生物质、垃圾填埋气、污水处理厂气和沼气。
Sensitive information 敏感信息	Specific data that may harm the undertaking if it is made public and is therefore considered an exception to the principle of transparency. 如果公开披露可能会损害经营实体的特定数据，因此被视为透明原则的例外情况。
Sites 场所	Places, which are owned, leased or managed by the undertaking, where operations or activities are performed.经营实体拥有、租赁或管理的，进行运营或活动的场所。
Targets 目标	Measurable results that the undertaking seeks to achieve in a specific period, relating to sustainability matters. These may be absolute or intensity-based. 经营实体在特定时期内寻求实现的与可持续性问题相关的可衡量结果。这些目标可以是绝对的，也可以是基于强度的。
Training 培训	Any activities, in-house or external, aimed at the provision of learning and skill acquisition to employees. 任何旨在为员工提供学习和技能获取的内部或外部活动。
Value chain 价值链	The full range of activities, both upstream and downstream, required to create a product or service. 创建产品或服务所需的全部上游和下游活动。
Water consumption 用水量	The amount of water drawn into the boundaries of the undertaking that is not discharged or planned to be discharged back into the water environment or to a third party. 吸收到经营实体边界内的水量，这些水没有或计划没有排放回水环境或第三方。
Water withdrawal 取水量	The amount of water drawn into the boundaries of the organisation (or facility) from any source during the reporting period. 报告期内从任何来源吸收到组织（或设施）边界内的水量。