01
法规的适用条件
本法规适用于下列主体：
- 依成员国法律设立、本财年平均雇员超过 5 000 人且上一财年全球净营业额超过 15 亿欧元的公司（2024/1760 号指令第 2(1)(a) 条，经 2026/470 修订）
- 上述公司中未达标但属于达到该门槛的集团的最终母公司
- 在欧盟内订立特许经营/授权协议、权利金超过 7 500 万欧元且全球净营业额超过 2.75 亿欧元的公司，或属此类集团的最终母公司
- 依第三国法律设立、上一财年前一个财年在欧盟内净营业额超过 15 亿欧元的公司，或满足相应特许经营/授权条件者
- （不适用）另类投资基金（AIF）和可转让证券集合投资事业（UCITS）（第 2(8) 条）
- （不适用）终极母公司仅以持股为主且不参与集团管理、运营或财务决策者，可获豁免（须由指定的欧盟子公司代为履行义务）
- （条件）第 1 款或第 2 款的条件须在连续两个财年均满足（第 2(5) 条）
本条所列门槛为经 2026/470 号指令（Omnibus I）修订后的现行值：平均雇员超过 5 000 人且全球净营业额超过 15 亿欧元（特许经营/授权情形为权利金超过 7 500 万欧元且净营业额超过 2.75 亿欧元）。转化期限为 2028 年 7 月 26 日，义务自 2029 年 7 月 26 日起适用（第 16 条自 2030 财年）。第 2(8) 条以单独条款排除 AIF 和 UCITS，故未纳入逐字引用条款。
下列原文条款界定了适用范围：
Article 1 — Subject matter
1. This Directive lays down rules on:
(a)
obligations for companies regarding actual and potential human rights adverse impacts and environmental adverse impacts, with respect to their own operations, the operations of their subsidiaries, and the operations carried out by their business partners in the chains of activities of those companies;
(b)
liability for violations of the obligations as referred to in point (a); and
(c)
the obligation for companies to adopt and put into effect a transition plan for climate change mitigation which aims to ensure, through best efforts, compatibility of the business model and of the strategy of the company with the transition to a sustainable economy and with the limiting of global warming to 1,5 oC in line with the Paris Agreement.
1. 本指令就下列事项制定规则：
(a) 公司就其自身运营、其子公司的运营以及这些公司活动链中业务伙伴所开展的运营，对实际和潜在的人权不利影响和环境不利影响所承担的义务；
(b) 对违反(a)点所述义务的责任；以及
(c) 公司采纳并付诸实施气候变化减缓转型计划的义务，该计划旨在通过尽最大努力，使公司的商业模式和战略与向可持续经济转型、并将全球变暖限制在与《巴黎协定》一致的1.5 oC以内相兼容。
Article 2(1) — Scope (Union companies)
1. This Directive shall apply to companies which are formed in accordance with the legislation of a Member State and which fulfil one of the following conditions:
(a)
the company had more than 1 000 employees on average and had a net worldwide turnover of more than EUR 450 000 000 in the last financial year for which annual financial statements have been or should have been adopted;
(b)
the company did not reach the thresholds as referred to in point (a) but is the ultimate parent company of a group that reached those thresholds in the last financial year for which consolidated annual financial statements have been or should have been adopted;
(c)
the company entered into or is the ultimate parent company of a group that entered into franchising or licensing agreements in the Union in return for royalties with independent third-party companies, where those agreements ensure a common identity, a common business concept and the application of uniform business methods, and where those royalties amounted to more than EUR 22 500 000 in the last financial year for which annual financial statements have been or should have been adopted, and provided that the company had or is the ultimate parent company of a group that had a net worldwide turnover of more than EUR 80 000 000 in the last financial year for which annual financial statements have been or should have been adopted.
1. 本指令适用于依照成员国法律设立并符合下列条件之一的公司：
(a) 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1 000人，且全球净营业额超过450 000 000欧元；
(b) 该公司未达到(a)点所述门槛，但属于在最近一个已经或本应获得合并年度财务报表的财年达到该门槛的集团的最终母公司；
(c) 该公司在欧盟内与独立第三方公司订立特许经营或授权协议以换取权利金，或属于订立此类协议的集团的最终母公司，此类协议确保共同形象、共同商业理念和统一经营方法的使用，且该权利金在上一财年（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）超过22 500 000欧元，并以其在上一财年（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）全球净营业额超过80 000 000欧元为条件。
Article 2(2) — Scope (third-country companies)
2. This Directive shall also apply to companies which are formed in accordance with the legislation of a third country and fulfil one of the following conditions:
(a)
the company generated a net turnover of more than EUR 450 000 000 in the Union in the financial year preceding the last financial year;
(b)
the company did not reach the threshold as referred to in point (a) but is the ultimate parent company of a group that on a consolidated basis reached that threshold in the financial year preceding the last financial year;
(c)
the company entered into or is the ultimate parent company of a group that entered into franchising or licensing agreements in the Union in return for royalties with independent third-party companies, where those agreements ensure a common identity, a common business concept and the application of uniform business methods, and where those royalties amounted to more than EUR 22 500 000 in the Union in the financial year preceding the last financial year; and provided that the company generated, or is the ultimate parent company of a group that generated, a net turnover of more than EUR 80 000 000 in the Union in the financial year preceding the last financial year.
2. 本指令还适用于依照第三国法律设立并符合下列条件之一的公司：
(a) 该公司在上一财年前一个财年在欧盟产生超过450 000 000欧元的净营业额；
(b) 该公司未达到(a)点所述门槛，但属于在上一财年前一个财年按合并基础达到该门槛的集团的最终母公司；
(c) 该公司在欧盟内与独立第三方公司订立特许经营或授权协议以换取权利金，或属于订立此类协议的集团的最终母公司，此类协议确保共同形象、共同商业理念和统一经营方法的使用，且该权利金在上一财年前一个财年在欧盟内超过22 500 000欧元；并以其在上一财年前一个财年在欧盟内产生超过80 000 000欧元净营业额，或属于在欧盟内产生超过80 000 000欧元净营业额的集团为条件。
02
法规主要要求
碳碳相关：价格、核算、申报、目标 环境环境相关：污染、废弃物、生态、产品环境属性
| 义务 | 触发条件 | 所需证据 | 关键时间 |
| 环境 开展人权与环境尽职调查 识别、预防、缓解并报告价值链的人权与环境（含气候）影响。 | 达到规模门槛的欧盟及在欧经营第三国企业 | 尽调政策、尽职调查声明、申诉机制 | 按时间表分阶段（经 Omnibus 调整） |
| 碳 制定气候转型计划 尽调义务含过渡计划，使商业模式与 1.5°C 路径一致。 | 纳管企业 | 气候转型计划 | 纳管后 |
03
关键条款 · 中英对照
环境 Article 5(1) — Due diligence policy
Member States shall ensure that companies conduct human rights and environmental due diligence as laid down in Articles 7 to 16 ('due diligence') by carrying out the following actions: (a) integrating due diligence into their policies and risk management systems ...; (b) identifying and assessing actual or potential adverse impacts ...; (c) preventing and mitigating potential adverse impacts ...; (d) remediating actual adverse impacts ...; (e) carrying out meaningful engagement with stakeholders ...; (f) establishing and maintaining a notification mechanism and a complaints procedure ...
成员国应确保公司按第 7 至 16 条开展人权与环境尽职调查，采取下列行动：(a) 将尽职调查纳入其政策和风险管理体系……；(b) 识别和评估实际或潜在不利影响……；(c) 预防和减轻潜在不利影响……；(d) 补救实际不利影响……；(e) 与利益相关方进行有意义的接触……；(f) 建立并维持通知机制和申诉程序……
碳 Article 7(1) — Identification and assessment of adverse impacts
Companies shall identify and assess actual and potential adverse impacts arising from their own operations and those of their subsidiaries ... and, where the adverse impact is linked to a company's chain of activities, those of their business partners.
公司应识别和评估其自身运营、其子公司……以及（若不利影响与其活动链相关联）其业务伙伴的运营所产生的实际和潜在不利影响。
环境 Article 8(1) — Preventing and mitigating potential adverse impacts
Companies shall take the appropriate measures to prevent the potential adverse impacts ... identified pursuant to Article 7, or, where such impacts have already occurred, to mitigate them ...
公司应采取适当措施，预防依第 7 条识别的潜在不利影响，或在不影响已实际发生时减轻该等影响……
碳 Article 10(1) — Remediating actual adverse impacts
Where a company identifies an actual adverse impact caused by its own operations or those of its subsidiaries, the company shall remediate that adverse impact ...
公司识别出其自身运营或其子公司运营造成的实际不利影响的，应补救该不利影响……
碳 Article 12(1) — Communicating on due diligence
Companies ... shall report on the matters covered by this Directive ... by publishing an annual statement on their website ...
公司应就本指令所涉事项……通过在其网站发布年度声明的方式予以报告……
05
原文法规链接
依据：EUR-Lex 官方文本与欧盟委员会官方文件；引用前请核对官方版本。基准日 2026-10-09。本页为合规导读，细节以官方原文与主管机关解释为准；标注〔审议中〕〔草案〕的条目请以最新立法进展为准。
07
成员国相关规则与转化
下表列出与本法规相关的成员国规则或转化文本。状态仅表示文本的立法状态；转化文本不当然高于欧盟底线，是否存在额外义务以逐项说明为准，草案标为进行中。
| 国家 | 本国规则 | 状态 | 生效 | 义务 |
| 德国 | 供应链企业尽职调查义务法LkSG | 已生效 | 2023-01-01 | 达到门槛的德国企业须对供应链做人权与环境尽职调查，早于 CSDDD 的适用时间表。 |