环境 Article 5(1) — Due diligence policy
Member States shall ensure that companies conduct human rights and environmental due diligence as laid down in Articles 7 to 16 ('due diligence') by carrying out the following actions: (a) integrating due diligence into their policies and risk management systems ...; (b) identifying and assessing actual or potential adverse impacts ...; (c) preventing and mitigating potential adverse impacts ...; (d) remediating actual adverse impacts ...; (e) carrying out meaningful engagement with stakeholders ...; (f) establishing and maintaining a notification mechanism and a complaints procedure ...
成员国应确保公司按第 7 至 16 条开展人权与环境尽职调查，采取下列行动：(a) 将尽职调查纳入其政策和风险管理体系……；(b) 识别和评估实际或潜在不利影响……；(c) 预防和减轻潜在不利影响……；(d) 补救实际不利影响……；(e) 与利益相关方进行有意义的接触……；(f) 建立并维持通知机制和申诉程序……
碳 Article 7(1) — Identification and assessment of adverse impacts
Companies shall identify and assess actual and potential adverse impacts arising from their own operations and those of their subsidiaries ... and, where the adverse impact is linked to a company's chain of activities, those of their business partners.
公司应识别和评估其自身运营、其子公司……以及（若不利影响与其活动链相关联）其业务伙伴的运营所产生的实际和潜在不利影响。
环境 Article 8(1) — Preventing and mitigating potential adverse impacts
Companies shall take the appropriate measures to prevent the potential adverse impacts ... identified pursuant to Article 7, or, where such impacts have already occurred, to mitigate them ...
公司应采取适当措施，预防依第 7 条识别的潜在不利影响，或在不影响已实际发生时减轻该等影响……
碳 Article 10(1) — Remediating actual adverse impacts
Where a company identifies an actual adverse impact caused by its own operations or those of its subsidiaries, the company shall remediate that adverse impact ...
公司识别出其自身运营或其子公司运营造成的实际不利影响的，应补救该不利影响……
碳 Article 12(1) — Communicating on due diligence
Companies ... shall report on the matters covered by this Directive ... by publishing an annual statement on their website ...
公司应就本指令所涉事项……通过在其网站发布年度声明的方式予以报告……