ESRS（原始版）

碳 ESRS 1, paragraph 28 — materiality

A sustainability matter is “material” when it meets the criteria defined for impact materiality (see section 3.4 of this Standard) or financial materiality (see section 3.5 of this Standard), or both.

可持续性事项在满足影响重要性（见本准则第 3.4 节）或财务重要性（见第 3.5 节）二者之一的判定标准，或同时满足两者时，即为“重要”。

环境 ESRS 1, paragraph 37 — double materiality

Double materiality has two dimensions, namely: impact materiality and financial materiality. Unless specified otherwise, the terms “material” and “materiality” are used throughout ESRS to refer to double materiality.

双重重要性包含两个维度：影响重要性与财务重要性。除另有说明外，ESRS 全文中“重要”与“重要性”均指双重重要性。

碳 ESRS 1, paragraph 38 — inter-related assessments

Impact materiality and financial materiality assessments are inter-related and the interdependencies between these two dimensions shall be considered. In general, the starting point is the assessment of impacts, although there may also be material risks and opportunities that are not related to the undertaking’s impacts.

影响重要性与财务重要性的评估相互关联，应考虑两个维度之间的相互依赖。一般而言，评估的起点是影响评估，但也可能存在与企业影响无关的重大风险与机遇。

碳环境 Double materiality — impact and financial materiality

The materiality assessment under the ESRS applies the concept of double materiality: a sustainability matter is material if it meets either the impact materiality criterion (actual or potential material impacts on people or the environment, connected with the undertaking's own operations and upstream and downstream value chain) or the financial materiality criterion (material financial effects arising from sustainability matters). The assessment must cover the undertaking's own operations and its upstream and downstream value chain. — Reference: EFRAG IG 1, section 2.1.

ESRS 下的重要性评估适用双重重要性概念：某一可持续性事项若满足影响重要性标准（对人或环境造成实际或潜在的、与企业自身运营及上下游价值链相关联的重大影响），或满足财务重要性标准（由可持续性事项引起的重大财务影响），即为重要。评估须覆盖企业自身运营及其上下游价值链——依据 EFRAG IG 1 第 2.1 节。

碳 ESRS 2 disclosures are required irrespective of the materiality outcome

The ESRS 2 cross-cutting disclosure requirements, including IRO-1, SBM-1 and SBM-3, must be reported irrespective of the outcome of the materiality assessment. Where the undertaking has no policies, actions or targets in relation to a material matter, it must state that this is the case; metrics remain subject to the materiality assessment. — Reference: EFRAG IG 1, sections 2.4 and 3.4.

ESRS 2 的跨领域披露要求（包括 IRO-1、SBM-1 与 SBM-3）无论重要性评估结果如何均须报告。企业对某一重要事项若无相关政策、行动或目标，须声明该事实；指标仍受重要性评估约束——依据 EFRAG IG 1 第 2.4、3.4 节。

碳 Thresholds and steps for the materiality assessment

For impact materiality, thresholds are set with reference to the severity of the impact, determined by its scale, scope and irremediable character, together with its likelihood (likelihood is not relevant for potential negative impacts on people). For financial materiality, thresholds are set with reference to the magnitude and likelihood of expected financial effects. The guidance illustrates a process of four steps: (a) understanding the context, (b) identification of IROs, (c) assessment and determination of material IROs, and (d) reporting. — Reference: EFRAG IG 1, sections 3.2-3.4 and 3.6.

影响重要性的阈值参照影响的严重程度确定，严重程度由规模、范围与不可补救性决定，并结合其发生可能性（对人员的潜在负面影响，可能性不具相关性）。财务重要性的阈值参照预期财务影响的大小与可能性确定。该指引给出四步流程示例：(a) 理解背景，(b) 识别 IRO，(c) 评估并判定重要 IRO，(d) 报告——依据 EFRAG IG 1 第 3.2–3.4、3.6 节。

碳 Key point 1 — value chain information and business relationships

The undertaking's sustainability statement must include information about all material impacts, risks and opportunities, including those that arise or may arise in the context of its business relationships in the upstream and downstream value chain. Business relationships are not limited to direct contractual relationships. — Reference: EFRAG IG 2, Summary in seven key points, point 1.

企业的可持续性声明须包含全部重大影响、风险与机遇的信息，包括在上下游价值链业务关系中产生或可能产生的部分。业务关系不限于直接合同关系——依据 EFRAG IG 2「七要点摘要」第 1 点。

碳 Key point 2 — value chain information only where material and required

The undertaking is not required to include value chain information in all disclosures, but only when it is connected to material IROs beyond its own operations, due to its business relationships, and when specifically required by the relevant disclosure requirement. — Reference: EFRAG IG 2, Summary in seven key points, point 2.

企业无须在所有披露中纳入价值链信息，仅在因业务关系而与其自身运营之外的重要 IRO 相关联、且相关披露要求明确要求时，方须纳入——依据 EFRAG IG 2「七要点摘要」第 2 点。

碳 Key point 6 — estimation of missing value chain information

When, after making reasonable efforts, the undertaking cannot collect primary value chain information, it must estimate the missing information using all reasonable and supportable information available without undue cost and effort, including proxies and sector data and other information from indirect sources. It must describe in the basis for preparation the metrics reported using value chain estimation and the resulting level of accuracy. — Reference: EFRAG IG 2, Summary in seven key points, point 6.

企业在作出合理努力后仍无法取得价值链一手信息的，须使用一切不合理成本与负担即可获得的合理且有依据的信息估算缺失信息，包括代理数据、行业数据及其他间接来源信息。企业须在编制基础中说明使用价值链估算的指标及由此产生的准确度水平——依据 EFRAG IG 2「七要点摘要」第 6 点。

碳 Key point 7 — value chain information does not affect reporting boundaries

The inclusion of value chain information in the sustainability statement does not affect the reporting boundaries, which correspond to the boundaries of the entities included in the perimeter of the consolidated financial statements. Associates and other investees that are not consolidated in the financial statements are treated as other business relationships, i.e. as actors in the value chain. — Reference: EFRAG IG 2, Summary in seven key points, point 7.

在可持续性声明中纳入价值链信息不影响报告边界，报告边界对应纳入合并财务报表范围的主体边界。未在财务报表中合并的联营企业及其他被投资方，视为其他业务关系，即价值链中的行为主体——依据 EFRAG IG 2「七要点摘要」第 7 点。

碳 Mandatory versus materiality-assessed datapoints

The explanatory note lists all datapoints derived from the ESRS disclosure requirements (excluding ESRS 1). Of these, 161 datapoints are not subject to the materiality assessment and must always be reported, while a further 622 datapoints are subject to the materiality assessment. — Reference: EFRAG IG 3, ESRS Datapoints Explanatory Note.

该说明性文件列出源自 ESRS 披露要求（不含 ESRS 1）的全部数据点。其中 161 个数据点不受重要性评估约束、须始终报告，另有 622 个数据点须经重要性评估——依据 EFRAG IG 3《ESRS 数据点说明性文件》。

碳 First sustainability statement and phase-in

The note covers large listed and non-listed undertakings within the scope of the CSRD; the first sustainability statement applies for financial years beginning on or after 1 January 2024 for certain undertakings and on or after 1 January 2025 for others. Phase-in reliefs follow ESRS 1 Appendix C and ESRS 2 BP-2 paragraph 17 (for example for undertakings with up to 750 employees). — Reference: EFRAG IG 3.

该文件覆盖 CSRD 适用范围内的大型上市与非上市企业；首份可持续性声明分别适用于自 2024-01-01 或 2025-01-01 起的财政年度（视企业而定）。分阶段豁免依 ESRS 1 附录 C 与 ESRS 2 BP-2 第 17 段（例如员工不超过 750 人的企业）——依据 EFRAG IG 3。

碳 Status of the guidance

IG 3 is non-authoritative implementation guidance; the ESRS prevail in the event of any discrepancy. It does not include entity-specific disclosures, and Appendix A addresses differences with the ESRS XBRL taxonomy while Appendix B provides statistics by type and by standard. — Reference: EFRAG IG 3, disclaimer and appendices.

IG 3 为非权威性实施指南；如有不一致，以 ESRS 为准。其不包含实体特定披露；附录 A 说明与 ESRS XBRL 分类标准的差异，附录 B 按类型与按准则提供统计——依据 EFRAG IG 3 免责声明与附录。