志愿版标准（VS，基于 VSME）

碳 Article 1 — value chain cap definition

‘value chain cap’ means the upper limit of sustainability information which undertakings subject to Articles 19a and 29a of Directive 2013/34/EU may require from undertakings in their value chain which do not exceed, on their balance sheet date, an average number of 1 000 employees during the preceding financial year.

“价值链上限”指受第 2013/34/EU 号指令第 19a、29a 条约束的企业可向其价值链中在资产负债日不超过 1 000 名平均雇员的企业索取可持续性信息的上限。

碳 Article 2(1) — voluntary reporting

Undertakings not subject to mandatory reporting requirements under Articles 19a and 29a of Directive 2013/34/EU may disclose sustainability information on a voluntary basis in accordance with the sustainability reporting standard for voluntary use set out in Annex I to this Regulation (‘voluntary standard’).

不受第 2013/34/EU 号指令第 19a、29a 条强制报告要求约束的企业，可依本条例附件一所列自愿使用可持续报告准则（“自愿准则”）自愿披露可持续性信息。

环境 Article 3 — value chain cap

1. The voluntary standard shall establish the value chain cap for undertakings subject to mandatory reporting requirements under Articles 19a and 29a of Directive 2013/34/EU. 2. The value chain cap shall only comprise the datapoints specified in Annex II to this Regulation.

1. 自愿准则应为受第 2013/34/EU 号指令第 19a、29a 条强制报告要求约束的企业确立价值链上限。2. 价值链上限仅包含本条例附件二所列数据点。