01
法规的适用条件
本法规适用于下列主体：
- 成员国和欧盟：在就作为环境可持续提供的金融产品或公司债券制定要求、标准或标签时，须适用本条例的分类标准
- 提供金融产品的金融市场参与者（定义同 2019/2088 号条例第 2(1) 条）
- 依 2013/34/EU 号指令第 19a 条或第 29a 条负有发布非财务报告义务的企业（须披露与分类标准相关的信息）；该等企业的范围经 2026/470 号指令收窄为净营业额超过 4.5 亿欧元且平均雇员超过 1 000 人者
第 8 条第 1 款所指向的第 19a、29a 条系指 2013/34/EU 号指令相应条款（先经 2022/2464 号指令修订，其范围其后经 2026/470 号指令收窄）。
下列原文条款界定了适用范围：
Article 1 — Subject matter and scope
1. This Regulation establishes the criteria for determining whether an economic activity qualifies as environmentally sustainable for the purposes of establishing the degree to which an investment is environmentally sustainable.
2. This Regulation applies to:
(a)
measures adopted by Member States or by the Union that set out requirements for financial market participants or issuers in respect of financial products or corporate bonds that are made available as environmentally sustainable;
(b)
financial market participants that make available financial products;
(c)
undertakings which are subject to the obligation to publish a non-financial statement or a consolidated non-financial statement pursuant to Article 19a or Article 29a of Directive 2013/34/EU of the European Parliament and of the Council (68), respectively.
1. 本条例确立各项标准，用以确定一项经济活动是否符合环境可持续，从而确定一项投资在多大程度上属于环境可持续。
2. 本条例适用于：
(a) 成员国或欧盟通过的、就作为环境可持续提供的金融产品或公司债券为金融市场参与者或发行人设定要求的措施；
(b) 提供金融产品的金融市场参与者；
(c) 依2013/34/EU号指令第19a条或第29a条负有发布非财务报告或合并非财务报告义务的企业。
Article 4 — Use of the criteria for environmentally sustainable economic activities in public measures, in standards and in labels
Member States and the Union shall apply the criteria set out in Article 3 to determine whether an economic activity qualifies as environmentally sustainable for the purposes of any measure setting out requirements for financial market participants or issuers in respect of financial products or corporate bonds that are made available as environmentally sustainable.
成员国和欧盟应适用第3条所列标准，以在任何就作为环境可持续提供的金融产品或公司债券为金融市场参与者或发行人设定要求的措施中，确定一项经济活动是否符合环境可持续。
Article 8(1) — Transparency of undertakings in non-financial statements
1. Any undertaking which is subject to an obligation to publish non-financial information pursuant to Article 19a or Article 29a of Directive 2013/34/EU shall include in its non-financial statement or consolidated non-financial statement information on how and to what extent the undertaking’s activities are associated with economic activities that qualify as environmentally sustainable under Articles 3 and 9 of this Regulation.
1. 依2013/34/EU号指令第19a条或第29a条负有发布非财务信息义务的任何企业，应在其非财务报告或合并非财务报告中纳入信息，说明该企业的活动如何及在多大程度上与符合本条例第3条和第9条的环境可持续经济活动相关。
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 按分类法判定活动环境属性 判定经济活动是否实质贡献气候减缓/适应且不造成显著损害。 | 受 CSRD/金融市场规则约束的主体 | 分类法对齐披露（营业额、CapEx、OpEx 比例） | 年度报告 |
03
关键条款 · 中英对照
碳环境 Article 3 — Environmental objectives
For the purposes of determining the degree to which an investment is environmentally sustainable, an economic activity shall qualify as environmentally sustainable where that economic activity: (a) contributes substantially to one or more of the environmental objectives set out in Article 9 ...; (b) does not significantly harm any of the environmental objectives ...; (c) is carried out in compliance with the minimum safeguards ...; and (d) complies with technical screening criteria ...
为确定投资的环境可持续程度，一项经济活动仅在满足下列条件时符合环境可持续： (a) 对第 9 条所列一项或多项环境目标作出重大贡献……；(b) 未对任何环境目标造成重大损害……；(c) 遵守最低保障措施……；且 (d) 符合技术筛选标准……
环境 Article 8(1) — Transparency in non-financial statements
Any undertaking which is subject to an obligation to publish non-financial information ... shall include in its non-financial statement or consolidated non-financial statement information on how and to what extent the undertaking's activities are associated with economic activities that qualify as environmentally sustainable ...
任何负有发布非财务信息义务的企业，应在其非财务声明或合并非财务声明中，披露其活动如何及在多大程度上与符合环境可持续标准的经济活动相关联……
碳环境 Article 8(2) — Content and format
In particular, undertakings shall disclose ... (a) the proportion of their turnover derived from products or services associated with economic activities that qualify as environmentally sustainable ...; and (b) the proportion of their capital expenditure (CapEx) and the proportion of their operating expenditure (OpEx) related to assets or processes associated with economic activities that qualify as environmentally sustainable ...
企业尤应披露……(a) 来自属于环境可持续经济活动的产品/服务的营业额占比……；以及 (b) 与属于环境可持续经济活动的资产或过程相关的资本支出（CapEx）占比与运营支出（OpEx）占比……
环境 Article 9 — Environmental objectives (list)
The environmental objectives referred to in point (a) of Article 3 are: (a) climate change mitigation; (b) climate change adaptation; (c) the sustainable use and protection of water and marine resources; (d) the transition to a circular economy; (e) pollution prevention and control; and (f) the protection and restoration of biodiversity and ecosystems.
第 3 条 (a) 项所称环境目标为：(a) 减缓气候变化；(b) 适应气候变化；(c) 水资源和海洋资源的可持续利用与保护；(d) 向循环经济转型；(e) 污染防治与控制；(f) 生物多样性与生态系统的保护与恢复。
06
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。