Omnibus I 修正

碳 Article 1 — amended Article 19a(1) scope (CSRD)

‘The coordination measures prescribed by Articles 19a, 29a, 29d, 30 and 33, point (aa) of the second subparagraph of Article 34(1), Article 34(2) and (3), and Article 51 of this Directive shall also apply to the laws, regulations and administrative provisions of the Member States relating to the following undertakings regardless of their legal form, provided that those undertakings are, on their balance sheet dates, exceed a net turnover of EUR 450 000 000 and an average number of 1 000 employees during the financial year:’

“本指令第 19a、29a、29d、30、33 条，第 34 条第 (1) 款第二分段 (aa) 项，第 34 条第 (2)、(3) 款及第 51 条所规定的协调措施，亦应适用于成员国就下列企业（不论其法律形式）所制定的法律、法规和行政规定，前提是该等企业在资产负债日净营业额超过 4.5 亿欧元且该财政年度平均雇员超过 1 000 人：”

碳 Article 4 — amended Directive (EU) 2024/1760 Article 2(1) (CSDDD scope)

the company had more than 5 000 employees on average and had a net worldwide turnover of more than EUR 1 500 000 000 in the last financial year for which annual financial statements have been or should have been adopted;

该公司在最近一个已编制或应编制年度财务报表的财政年度内，平均雇员超过 5 000 人，且全球净营业额超过 15 亿欧元；

碳 Article 4 — amended Article 10(2) (targeted requests to business partners)

companies may request information from business partners only where that information is necessary, and, in the case of business partners with fewer than 5 000 employees, only when the information cannot reasonably be obtained by other means;

公司仅可在必要情况下向业务伙伴索取信息；对雇员少于 5 000 人的业务伙伴，仅当无法通过其他方式合理获得该信息时方可索取；