官方法源摘录
本站按主题归集欧盟法规、指令、实施条例与官方指南，并给出关键条款中英对照与原文链接。 每条都可回到对应法规的状态板与行业义务；原文以 EUR-Lex 官方文本为准。
共 78 份文件 · 关键条款中英对照与 EUR-Lex 原文链接 · 基准日 2026-10-09
01
CBAM 官方指南
| 文件 | 正式名称 |
|---|---|
| CBAM Guidance 01 Introduction to CBAM concepts | GUIDANCE DOCUMENT NO. 1: INTRODUCTION TO CBAM CONCEPTS CBAM 指南 1：概念导论 |
| CBAM Guidance 02 Quick guide non EU operators | GUIDANCE DOCUMENT 2: QUICK GUIDE FOR NON-EU OPERATORS ON CBAM IMPLEMENTATION CBAM 指南 2：非欧盟运营商快速指南 |
| CBAM Guidance 03 Calculation of embedded emissions | GUIDANCE DOCUMENT 3: CBAM METHODS FOR THE CALCULATION OF EMISSIONS EMBEDDED IN GOODS CBAM 指南 3：内含排放计算方法 |
| CBAM Guidance 04 Free allocation adjustment | GUIDANCE DOCUMENT 4: CBAM CALCULATION OF THE FREE ALLOCATION ADJUSTMENT TO THE NUMBER OF CBAM CERTIFICATES TO BE SURRENDERED CBAM 指南 4：免费分配调整计算 |
| CBAM Guidance 05a Sector cement | GUIDANCE DOCUMENT 5A: SECTOR-SPECIFIC GUIDANCE DOCUMENT ON CEMENT CBAM 指南 5A：水泥行业 |
| CBAM Guidance 05b Sector hydrogen | GUIDANCE DOCUMENT 5B: SECTOR-SPECIFIC GUIDANCE DOCUMENT ON CHEMICAL SECTOR - HYDROGEN CBAM 指南 5B：氢（化工行业） |
| CBAM Guidance 05c Sector fertilisers | GUIDANCE DOCUMENT 5C: SECTOR-SPECIFIC GUIDANCE DOCUMENT ON FERTILISERS CBAM 指南 5C：化肥行业 |
| CBAM Guidance 05d Sector iron steel | GUIDANCE DOCUMENT 5D: SECTOR-SPECIFIC GUIDANCE DOCUMENT ON IRON AND STEEL CBAM 指南 5D：钢铁行业 |
| CBAM Guidance 05e Sector aluminium | GUIDANCE DOCUMENT 5E: SECTOR-SPECIFIC GUIDANCE DOCUMENT ON ALUMINIUM CBAM 指南 5E：铝行业 |
| CBAM Guidance 05f Sector electricity | GUIDANCE DOCUMENT 5F: SECTOR-SPECIFIC GUIDANCE DOCUMENT ON ELECTRICITY AS A GOOD CBAM 指南 5F：电力产品 |
| CBAM Guidance Importers of goods into EU | GUIDANCE DOCUMENT ON CBAM IMPLEMENTATION FOR IMPORTERS OF GOODS INTO THE EU CBAM 指南：欧盟进口商实施指南 |
| CBAM Guidance Verification and accreditation | GUIDANCE ON CBAM VERIFICATION AND ACCREDITATION FOR VERIFIERS AND NATIONAL ACCREDITATION BODIES CBAM 指南：核查与认可 |
02
CBAM 碳边境调节
| 文件 | 正式名称 |
|---|---|
| COM 2025 989 CBAM downstream extension | Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures - - - CBAM 范围延伸至下游产品的条例提案 |
| COM 2025 989 CBAM downstream extension part2 | COM 2025 989 CBAM downstream extension part2 CBAM 下游延伸提案 · 附件 |
| ImplReg 2023 1773 CBAM transitional reporting | COMMISSION IMPLEMENTING REGULATION (EU) 2023/1773 CBAM 过渡期报告实施条例 |
| Reg 2023 956 CBAM | REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 碳边境调节机制（CBAM）条例 |
| Reg 2025 2083 CBAM simplification | REGULATION (EU) 2025/2083 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL CBAM 简化修订条例 |
03
EU ETS 排放交易
| 文件 | 正式名称 |
|---|---|
| COM 2026 616 ETS review | DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2003/87/EC and Decision (EU) 2015/1814 as regards driving competitiveness and cost-effective decarbonisation EU ETS 2031–2040 审查提案 |
| COM 2026 616 ETS review part2 | COM 2026 616 ETS review part2 EU ETS 审查提案 · 附件 |
| DelegReg 2019 331 free allocation consolidated | COMMISSION DELEGATED REGULATION (EU) 2019/331 免费分配规则授权条例（合并版） |
| DelegReg 2023 2830 ETS Auctioning | COMMISSION DELEGATED REGULATION (EU) 2023/2830 EU ETS 拍卖授权条例 |
| DelegReg 2024 873 free allocation amendment | COMMISSION DELEGATED REGULATION (EU) 2024/873 免费分配规则修订授权条例 |
| Dir 2003 87 EU ETS base | DIRECTIVE 2003/87/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 欧盟排放交易体系（EU ETS）基础指令 |
| Dir 2023 959 EU ETS Fitfor55 | DIRECTIVE (EU) 2023/959 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL EU ETS “减碳 55”修订指令 |
| Reg 2018 2066 ETS MRR | COMMISSION IMPLEMENTING REGULATION (EU) 2018/2066 EU ETS 监测与报告条例（MRR） |
| Reg 2018 2067 ETS AVR | COMMISSION IMPLEMENTING REGULATION (EU) 2018/2067 EU ETS 核查与认可条例（AVR） |
| Reg 2023 955 Social Climate Fund | REGULATION (EU) 2023/955 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 社会气候基金条例 |
| SWD 2026 617 ETS review impact | COMMISSION STAFF WORKING DOCUMENT EU ETS 审查影响评估工作文件 |
04
ESG 与可持续报告
| 文件 | 正式名称 |
|---|---|
| DelegReg 2023 2772 ESRS | COMMISSION DELEGATED REGULATION (EU) 2023/2772 欧洲可持续报告准则（ESRS）授权条例 |
| DelegReg 2026 1560 ESRS voluntary VS | COMMISSION DELEGATED REGULATION (EU) 2026/1560 ESRS 自愿性准则（VS）授权条例 |
| DelegReg 2026 1563 ESRS revised | COMMISSION DELEGATED REGULATION (EU) 2026/1563 ESRS 简化修订授权条例 |
| Dir 2022 2464 CSRD | DIRECTIVE (EU) 2022/2464 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 企业可持续报告指令（CSRD） |
| Dir 2024 1760 CSDDD | DIRECTIVE (EU) 2024/1760 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 企业可持续尽职调查指令（CSDDD） |
| Dir 2026 470 Omnibus I | DIRECTIVE (EU) 2026/470 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 综合简化法案 I（Omnibus I）指令 |
| Reg 2020 852 EU Taxonomy | REGULATION (EU) 2020/852 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 欧盟可持续金融分类条例（Taxonomy） |
05
能源
| 文件 | 正式名称 |
|---|---|
| DelegReg 2024 1364 Data Centre Reporting | COMMISSION DELEGATED REGULATION (EU) 2024/1364 数据中心能效与可持续性报告授权条例 |
| Dir 2023 1791 Energy Efficiency EED | DIRECTIVE (EU) 2023/1791 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 能源效率指令（EED） |
| Dir 2023 2413 RED III | DIRECTIVE (EU) 2023/2413 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 可再生能源指令（RED III） |
| Dir 2024 1275 EPBD | DIRECTIVE (EU) 2024/1275 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 建筑能效指令（EPBD） |
| Reg 2024 1747 Electricity Market Design | REGULATION (EU) 2024/1747 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 电力市场设计修订条例 |
06
环境与废弃物
| 文件 | 正式名称 |
|---|---|
| Dir 1999 31 Landfill | COUNCIL DIRECTIVE 1999/31/EC 垃圾填埋指令 |
| Dir 2006 21 Mining Waste | DIRECTIVE 2006/21/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 采矿废弃物指令 |
| Dir 2008 98 Waste Framework | DIRECTIVE 2008/98/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 废弃物框架指令 |
| Dir 2024 3019 Urban Wastewater | DIRECTIVE (EU) 2024/3019 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 城市污水处理指令 |
| Dir 91 676 Nitrates | COUNCIL DIRECTIVE 91/676/EEC 硝酸盐指令 |
07
产业政策
| 文件 | 正式名称 |
|---|---|
| Dir 2015 2193 Medium Combustion | DIRECTIVE (EU) 2015/2193 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 中型燃烧装置指令（MCP） |
| Dir 2024 1785 Industrial Emissions IED | DIRECTIVE (EU) 2024/1785 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 工业排放指令（IED）修订 |
| OJ C 2025 3602 CISAF | COMMUNICATION FROM THE COMMISSION 清洁工业协议国家援助框架（CISAF）通讯 |
| Reg 2024 1252 Critical Raw Materials | REGULATION (EU) 2024/1252 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 关键原材料条例（CRMA） |
| Reg 2024 1735 Net Zero Industry Act | REGULATION (EU) 2024/1735 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 净零工业法案（NZIA） |
08
气候框架
| 文件 | 正式名称 |
|---|---|
| Dir 2023 857 Effort Sharing Regulation | REGULATION (EU) 2023/857 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 努力分担条例（ESR）修订指令 |
| Reg 2021 1119 European Climate Law | REGULATION (EU) 2021/1119 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 欧洲气候法 |
| Reg 2023 839 LULUCF | REGULATION (EU) 2023/839 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 土地利用、土地利用变化与林业（LULUCF）修订条例 |
| Reg 2026 667 2040 climate target | REGULATION (EU) 2026/667 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 2040 年气候目标修订条例 |
09
产品与材料规则
| 文件 | 正式名称 |
|---|---|
| Dir 2024 825 Empowering Consumers | DIRECTIVE (EU) 2024/825 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 赋能消费者绿色转型指令 |
| Rec 2021 2279 PEF methods | COMMISSION RECOMMENDATION (EU) 2021/2279 产品环境足迹（PEF）方法建议 |
| Reg 2023 1115 EUDR | REGULATION (EU) 2023/1115 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 欧盟零毁林条例（EUDR） |
| Reg 2023 1542 Batteries | REGULATION (EU) 2023/1542 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 欧盟电池条例 |
| Reg 2024 1781 ESPR | REGULATION (EU) 2024/1781 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 生态设计可持续产品条例（ESPR） |
| Reg 2024 1787 Methane | REGULATION (EU) 2024/1787 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 甲烷减排条例 |
| Reg 2024 3012 Carbon Removals CRCF | REGULATION (EU) 2024/3012 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 碳移除与碳农业认证框架（CRCF）条例 |
| Reg 2024 3110 Construction Products CPR | REGULATION (EU) 2024/3110 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 建筑产品条例（CPR） |
| Reg 2024 3234 EUDR delay | REGULATION (EU) 2024/3234 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL EUDR 延后适用修订条例 |
| Reg 2024 573 F gases | REGULATION (EU) 2024/573 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 含氟温室气体条例（F-gas） |
| Reg 2025 40 PPWR | REGULATION (EU) 2025/40 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 包装与包装废弃物条例（PPWR） |
10
交通
| 文件 | 正式名称 |
|---|---|
| Dir 98 70 Fuel Quality | DIRECTIVE 98/70/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 燃料质量指令 |
| Reg 2019 631 Car CO2 | REGULATION (EU) 2019/631 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 乘用车与轻型商用车 CO₂ 排放标准条例 |
| Reg 2023 1804 AFIR | REGULATION (EU) 2023/1804 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 替代燃料基础设施条例（AFIR） |
| Reg 2023 1805 FuelEU Maritime | REGULATION (EU) 2023/1805 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL FuelEU 海运条例 |
| Reg 2023 2405 ReFuelEU Aviation | REGULATION (EU) 2023/2405 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL ReFuelEU 航空条例 |
| Reg 2024 1610 HDV CO2 | REGULATION (EU) 2024/1610 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 重型车辆 CO₂ 排放标准条例 |
11
EFRAG 实施指南
| 文件 | 正式名称 |
|---|---|
| EFRAG IG1 Materiality Assessment 2024 | EFRAG IG1 Materiality Assessment 2024 EFRAG 实施指南 IG1：重要性评估 |
| EFRAG IG2 Value Chain | EFRAG IG2 Value Chain EFRAG 实施指南 IG2：价值链 |
| EFRAG IG3 ESRS Datapoints Explanatory Note | EFRAG IG3 ESRS Datapoints Explanatory Note EFRAG 实施指南 IG3：ESRS 数据点说明 |
12
自愿标准
| 文件 | 正式名称 |
|---|---|
| GHG Protocol Corporate Standard Revised | GHG Accounting and Reporting Principles 温室气体核算体系：企业标准（修订版） |
| TfS Cefic PCF Guideline Chemical Industry 2024 | The PCF Guideline from Together for Sustainability TfS/Cefic 化工行业产品碳足迹指南（2024） |
13
资金
| 文件 | 正式名称 |
|---|---|
| Reg 2019 2088 SFDR | REGULATION (EU) 2019/2088 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 可持续金融披露条例（SFDR） |
| Reg 2023 2631 EU Green Bond Standard | REGULATION (EU) 2023/2631 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 欧盟绿色债券标准条例 |