碳 Amended Article 19a(1) — sustainability reporting
Large undertakings, and small and medium-sized undertakings, except micro undertakings, which are public-interest entities as defined in point (a) of point (1) of Article 2 shall include in the management report information necessary to understand the undertaking’s impacts on sustainability matters, and information necessary to understand how sustainability matters affect the undertaking’s development, performance and position.
大型企业，以及属第 2 条第 (1) 款 (a) 项所定义公益实体的中小型企业（微型企业除外），应在管理层报告中纳入必要信息，以了解企业对可持续性事项的影响，以及可持续性事项如何影响企业的发展、业绩与状况。
碳 Amended Article 19a(2)(a)(iii) — transition plan
the plans of the undertaking, including implementing actions and related financial and investment plans, to ensure that its business model and strategy are compatible with the transition to a sustainable economy and with the limiting of global warming to 1,5 °C in line with the Paris Agreement ... and the objective of achieving climate neutrality by 2050 as established in Regulation (EU) 2021/1119 ... and, where relevant, the exposure of the undertaking to coal-, oil- and gas-related activities;
企业为确保其商业模式与战略符合向可持续经济转型、符合《巴黎协定》将全球变暖限制在 1.5 °C 以及第 (EU) 2021/1119 号条例所确立的 2050 年气候中和目标的计划，包括执行行动及相关财务与投资计划；并视情况说明企业在煤炭、石油和天然气相关活动方面的敞口；
碳 Amended Article 19a(3) — value chain
Where applicable, the information referred to in paragraphs 1 and 2 shall contain information about the undertaking’s own operations and about its value chain, including its products and services, its business relationships and its supply chain.
在适用情况下，第 1、2 款所述信息应包含企业自身运营及其价值链的信息，包括其产品与服务、业务关系和供应链。