CSRD 企业可持续报告指令

Article 1(3) — inserted Article 1(3) of Directive 2013/34/EU

3. 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 large undertakings, or small and medium-sized undertakings, except micro undertakings, which are public-interest entities as defined in point (a) of point (1) of Article 2 of this Directive:

3. 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，但以该等企业为大型企业，或除微型企业以外的中小型企业，且为本指令第2条第(1)点(a)点所定义的公众利益实体为条件：

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

1. Large undertakings, and small and medium-sized undertakings, except micro undertakings, which are public-interest entities as defined in point (a) of point (1) of Article 2 shall include in the 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.

1. 大型企业，以及除微型企业以外的中小型企业，凡属第2条第(1)点(a)点所定义的公众利益实体的，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 1(6) — replaced Article 29a(1) of Directive 2013/34/EU

1. Parent undertakings of a large group as referred to in Article 3(7) shall include in the consolidated management report information necessary to understand the group’s impacts on sustainability matters, and information necessary to understand how sustainability matters affect the group’s development, performance and position.

1. 第3条第(7)点所指大型集团的母公司，应在合并管理报告中纳入必要信息，以理解该集团对可持续性事项的影响，以及可持续性事项如何影响该集团的发展、业绩和状况。