Omnibus I 修正

Article 2(1)(a) — replaced Article 1(3) of Directive 2013/34/EU

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 undertakings which, 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条、第29a条、第29d条、第30条和第33条、第34条第1款第二分段(aa)点、第34条第2款和第3款以及第51条所规定的协调措施，还应适用于成员国就下列企业（无论其法律形式如何）所制定的法律、法规和行政规定，但以该等企业在各自资产负债表日净营业额超过450 000 000欧元且在本财年内平均雇员人数超过1 000人为条件：

Article 2(4)(a) — replaced Article 19a(1) of Directive 2013/34/EU

Undertakings which, 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 shall include in their 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.

在各自资产负债表日净营业额超过450 000 000欧元且在本财年内平均雇员人数超过1 000人的企业，应在其管理报告中纳入必要信息，以理解该企业活动对可持续性事项的影响，以及可持续性事项如何影响该企业的发展、业绩和状况。

Article 4(2)(a)(i) — replaced Article 2(1)(a) of Directive (EU) 2024/1760 (CSDDD)

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;

该公司在上一财年（届时其年度财务报表已经或本应获得通过的最后一个财年）平均雇员超过5 000人，且全球净营业额超过1 500 000 000欧元；