Iyo EU Corporate Sustainability Due Diligence Diligence Directive (CSDDD) mutemo we2024 EU unosungira makambani makuru anoshanda muUnion — angave ane muzinda mukati kana kunze kwayo — kuziva, kudzivirira, kudzikisira nekugadzirisa kodzero dzevanhu uye kukuvadzwa kwezvakatipoteredza mumaketani avo ese ekukosha kubva 2027 zvichienda mberi. Nekuda kwekuti inomanikidza - kwete yekuzvidira - mabasa, ichitevera kuchinja panzvimbo yemureza, uye ichivadzosera nefaindi dzakakura uye nemhosva yevagari, iyo Directive ichagadzirisa kugovera-chain njodzi manejimendi. Inosimbisa Mitemo yeOECD uye Misimboti Inotungamira yeUN mumutemo weEU uye inobatana neCorporate Sustainability Reporting Directive, ichishandura vimbiso dzekusimudzira kuita mabasa anotevedzwa.
Makambani ane 1,000 vashandi uye €450 miriyoni yekuchinja kwepasirese (kana imwecheteyo EU mutengo kune asiri eEU mafemu) ichawira muhukuru muna Chikunguru 2029, nemapoka makuru akatorwa makore maviri apfuura, saka kuverenga kwacho kwatanga. Gwaro iri rinotsanangura kuti ndiani anofanirwa kutevedzera, ndeapi 'matanho akakodzera' anotarisirwa nemutemo, zvirango, nguva yakatarwa, uye kuti Netherlands inoronga sei kuendesa Directive. Pakupera, iwe unenge uine mugwagwa unoshanda-uye, kana zvichidikanwa, mudiwa anogona kufamba newe padanho rega rega.
Chii chinonzi EU Corporate Sustainability Due Diligence Directive (CSDDD)?
Directive (EU) 2024/1760, inozivikanwa zviri nani seCorporate Sustainability Due Diligence Directive (CSDDD), yakaburitswa muEU Official Journal musi wa5 Chikunguru 2024 mushure memakore maviri emutemo marathon: Chikumbiro cheKomisheni (Kukadzi 2022), Council-Parliament compromise (Kurume 2024 masangano), Kurume 13. Nhengo dzeMatunhu dzinofanirwa kuishambadza panosvika 2024 Chikunguru 26, ichipa makambani nzira pfupi yekumhanya isati yatanga zvisungo zvakaomarara muna 2026.
Chinangwa chemutemo chakatwasuka: kusundidzira mabhizinesi makuru kuti atore-kwete kungoburitsa-njodzi dzemagariro nedzezvakatipoteredza pese padzinomuka. Nekuisa iyo OECD Due Diligence Guidance uye UN Guiding Principles mukusunga EU mutemo, CSDDD inoda ku:
- Chengetedza kodzero dzevanhu dzinozivikanwa pasi rose dzakaita serusununguko rwekubatana, kubviswa kwekushandiswa kwevana uye mihoro yakaringana.
- Chengetedza pasi nekugadzirisa kutemwa kwemasango, kubudiswa kwegasi regreenhouse, kusvibiswa kwemvura nevhu, uye kurasikirwa nemhando dzakasiyana-siyana dzezvipenyu.
- Gadzirisa nzvimbo yekutamba pamusika mumwe chete kuitira kuti mafemu ane mutoro arege kudzikiswa neakarembera.
Iyo Directive inogara padivi, pane mukati, iyo EU iri kukura "kuenderera mberi bhokisi rekushandisa.” Apo Corporate Sustainability Reporting Directive (CSRD) inoda kuti makambani ataure zvaanoita, CSDDD inovaudza kuti vazviite nekuita-digence zvabuda zvichapindawo muEU Taxonomy ongororo yekukodzera, Sustainable Finance Disclosure Regulation (SFDR) uye mitemo mitsva yeEcodesign — saka kuenzanisa.
Matemu Akakosha Mashandisirwo Ekuraira
- Kukanganisa kwakaipa - chero kukanganisa kwakashata pakuchengetedzwa kwevanhu-kodzero kana zvido zvezvakatipoteredza.
- Kukanganisa kwakanyanya - kukanganisa kwakanyanya, kupararira kana kusadzoreka.
- Value chain - zviitiko zvekambani, vatsigiri vayo uye vese vakananga kana vasina kunanga bhizinesi vanobatana vanobatanidzwa mukugadzira, kugovera, kana kupera-kwehupenyu hwezvinhu kana masevhisi.
- Bhizinesi shamwari - mubatanidzwa (wemutemo kana munhu wechisikigo) muhukama hwakananga kana husina kunanga hwebhizinesi nekambani.
- Matanho akakodzera - zviito zvinokwanisa kuzadzisa chinangwa uye zvine musoro maererano nedhigirii rekambani.
- Risk-based approach - kukoshesa zvinokonzeresa zvinoenderana nekuomarara kwavo uye zvingangoitika pane kuedza kugadzirisa zvese kamwechete.
Directive's Territorial Reach
Kusiyana nekirasi mitemo yekambani iyo inomira pamuganhu, CSDDD inotevera mari. Boka ripi neripi rinosangana nemushandi uye mabhindauko ekuchinja zvinhu—kungave kwakanyoreswa muRotterdam kana Rio—rinofanira kushanda zvine hungwaru pasi rose kana rikaunza shanduko yakatsanangurwa mukati meEU. Sezvineiwo, mafemu ane muzinda weEU anofanirwa kutarisa kunze, achivhara migodhi yemhiri kwemakungwa, mapurazi, mafekitori nevanopa zvinhu. Muchidimbu, geography haichadziviriri kusazvibata: kana musika weEU une basa kubhizinesi rako, ndizvo zvinoitawo Directive.
Scope: Ndeapi Makambani Anofanira Kutevedzera?
Iyo corporate inomira nekuda kwediligence rairo (CSDDD) haikande mambure ayo pamusoro pefemu yega yega; inonangana neanorema ehupfumi ane simba rekutenga rinoumba cheni dzepasi rose. Rugwaro rwekupedzisira rwunogadzira "mabhakiti saizi" matatu, rimwe nerimwe riine zuva rayo rekutanga, uye rinoashandisa zvakaenzana kumakambani akabatanidzwa neEU uye kumakambani emunyika yechitatu anosvika pakuchinja kwakafanana mukati meMubatanidzwa.
| boka | Vashandi (EU makambani) | Net turnover (pasi rose) | Yakaenzana chikumbaridzo kune asiri-EU mafemu | Gore rekutanga rekuzivisa* |
|---|---|---|---|---|
| 1 | ≥ 5,000 | ≥ € 1.5 bhiriyoni | ≥ € 1.5 bhiriyoni EU mubhadharo | 2027 |
| 2 | ≥ 3,000 | ≥ €900 miriyoni | ≥ € 900 miriyoni EU turnover | 2028 |
| 3 | ≥ 1,000 | ≥ €450 miriyoni | ≥ € 450 miriyoni EU turnover | 2029 |
*Zvisungo zvinoruma kubva pazuva rekupedzisira raChikunguru mugore rataurwa.
Zvinyorwa zvakati wandei zvakambotaura nezve "zvikamu zvine njodzi huru" (micheka, migodhi, yekurima) ine nzvimbo dzakaderera dzekupinda, asi iyo carve-out yakadonhedzwa panguva yenhaurirano nhatu. Nhasi, iyo chete nzira yekugezera ndeyekuverengwa uye kutendeuka. Kuverenga kunoitwa panheyo yakabatanidzwa, saka masubsidiary anopetwa.
Nekuti kukodzera kunoenderana nekuchinja kweEU, kambani yeCalifornia tech ine vashandi 1,200 uye € 460 miriyoni yekutengesa kwepagore kune vatengi vekuEurope inowira muhukuru, nepo imwe saizi femu inotengesera Asia chete isingaite - kusvika kutengeswa kwayo kweEU kwadarika mutsara. Kana yangopinda, iyo femu inofanirwa kuita hunyanzvi mukati meiyo yepasirese kukosha kweketani, kwete chete chikamu cheEuropean.
Kuregererwa uye Indirect Impact pane SMEs
Mabhizinesi madiki uye madiki uye epakati nepakati (SMEs) anogara kunze kweiyo Directive yemutemo inotenderera. Asi ivo vanozonzwa ripple mhedzisiro:
- Vatengi vakakura vanoisa CSDDD-yakaenderana clause muzvibvumirano zvekupa, zvinoda macode ekuita, kodzero dzekuongorora, uye kugadzirisa-chiito zvirongwa.
- Vatengesi veTier-one vanogona kupfuudza zvikumbiro izvi pasi, vachigadzira dandemutande rekuita basa.
- Mabhangi nevaisiri vemari vanogona kukumbira humbowo hwekutevedzwa vasati vawedzera chikwereti, zvichinyatso kuita kuti budiriro iite chinhu chekuisa mari.
A Dutch textile SME, semuenzaniso, anogona kugamuchira gwaro remibvunzo pamusoro pedziviriro yebasa rekumanikidzwa kunyangwe isiri pese pese pese pese pese pese pese pese pese pese. Kugadzirira zvikumbiro zvakadaro nekukurumidza kuchapfava matende emangwana.
Mafungiro Akakosha eMasangano Emari
Mabhangi, mainishuwarenzi, uye maneja emidziyo vanosangana nemiyedzo yehukuru hwakafanana asi vanotarisana nemabasa madiki ekushanda. Iye zvino vanofanira:
- Ingovhara chete "kumusoro" zviitiko (zvavo mashandiro uye vatengesi), kwete maitiro eESG emunhu wese anokwereta kana investee kambani.
- Batanidza zvinotarisirwa-kushingairira mumitemo yakadai seZiva-Wako-Mutengi uye ESG maitiro ekukweretesa.
- Mirira iyo 2027 Komisheni ongororo iyo inogona kuwedzera chiyero kusvika zasi zvigadzirwa zvemari.
Vatariri veDutch vakaratidza kuti masangano akangwara anofanirwa kuramba achironga zvikamu zvevatengi zvine njodzi uye nekumisikidza zvinokonzeresa - kungwara nhasi kunogona kudzivirira zvirango mangwana.
Zvisungo Zvikuru Makambani Anoda Kuzadzisa
Chisungo chechishanu kuburikidza negumi nerimwe cheiyo corporate sustainable due diligence directive (CSDDD) inoshandura misimboti yakafara kuita mabasa manomwe ekongiri. Pamwe chete vanoumba kutenderera: mutemo → kuongorora njodzi → chiito → kubata zvichemo → kutarisa → kushuma → kugadzirisa. Nekuti iyo hutongi hwakavakirwa panjodzi, makambani anofanirwa kuratidza kuti vakasarudza "matanho akakodzera" anoenderana neavo, kwete kuti vakabvisa dambudziko rese nehusiku humwe. Mabhodhi anoona rondedzero se kutevedzera tiki-bhokisi achakurumidza kupinda mumatambudziko; vatariri vanozotarisira humbowo hwekuti kushingaira kwakakodzera kwakadzikwa mukuita sarudzo dzezuva nezuva.
1. Batanidza Kwakakodzera Kushingaira muCorporate Policy
Boka rega rega riri mu-scope rinofanirwa kutora mutemo unowanikwa pachena we- due-digence policy, inotenderwa uye inoongororwa gore negore nebhodhi. Gwaro rinofanira kududzira:
- nzira yekambani yese uye zvinangwa zvinoyerwa,
- bumbiro remitemo yevashandi nevadyidzani vebhizinesi, uye
- nzira dzinoshandiswa kuita, kutevera, uye kugadzirisa chirongwa.
Kubatanidza mutemo mune aripo manejimendi masisitimu (ISO 14001, SA8000, kana yako ERM chimiro) inodzivirira kudzokorodza uye inoratidza vanodzora hutongi hwakabatana musana.
2. Ziva uye Ongorora Zvazvinoita & Zvinogona Kuitika
Mepu yenjodzi inotarisisa kumberi inodiwa pamashandiro ekambani pachayo, masubsidiaries, uye kukosha kwakazara. Makambani anofanira:
- Unganidza data kubva kumaindasitiri ekupisa mamepu, mibvunzo yevashambadziri, uye pa-saiti ongororo.
- Isa zvinhu pamberi nekuomarara uye zvingangoitika, uchinyora chikonzero.
- Batanidzai vanobatanidzwa kana vamiririri vavo- mibatanidzwa yevashandi, maNGO emunharaunda, nharaunda dzeIndigenous - kuti vaongorore muchokwadi.
3. Kudzivirira uye Kuderedza Migumisiro Yakashata
Iko kune mireza mitsvuku, Chinyorwa 7 chinonyora bhokisi rekushandisa: gadzira zvirongwa zvekugadzirisa-maitiro zvine nguva dzakajeka uye KPIs; gadziridza maitiro ekutenga kudzivirira "kusvina" vatengesi; kupa kudzidziswa uye kuvaka kugona; sanganisira zvikamu zvemuenzaniso zvinobvumira kumiswa kana kugumisa kana pasina kuvandudzwa kunoitika. Kumisa kunofanirwa kuve kwekupedzisira kuita uye kunoperekedzwa nekuedza kuderedza kukuvadza kuvashandi nenharaunda.
4. Gadzira uye Chengetedza Nzira yeZvichemo
Makambani anoda chiteshi chiri nyore kupinda—webhusaiti portal, whistle-blower hotline, kana hofisi yekubatanidza yemuno—inogonesa:
- vashandi (kusanganisira vatengesi),
- masangano evashandi, mapoka emagariro evanhu, uye
- nharaunda dzakabatwa zvakananga
kuendesa zvinovanetsa mumutauro wavanoda, vasingazivikanwe kana vachida. Kubvuma kunofanirwa mukati memazuva mashanu ebhizinesi; mhinduro dzakafungwa uye matanho anotevera mukati memwedzi mitatu.
5. Tarisa Kubudirira uye Simbisa
Kamwe chete pagore, mafemu anofanirwa kuyedza kana matanho avo anoshanda. Zvinhu zvakajairika zvinosanganisira kuongororwa sampling, ongororo-nhamba dzezvichemo, uye yechitatu-bato rekuona. Zvakawanikwa zvinodzokera mumepu yenjodzi uye ongororo yegore negore yebhodhi, kuvhara Plan-Do-Check-Act loop.
6. Kurukurai Zvakajeka
Kana iyo kambani yatove pasi peCSRD, chirevo chayo chekuda-kushingaira chinogona kugara mukati memushumo wekusimudzira; vamwe vanofanirwa kuburitsa yakamira-yega update pawebhusaiti yavo. Chirevo chinofanirwa kuvhara mutemo, njodzi, zviito zvakatorwa, uye mhedzisiro inopesana neKPIs-hapana kushambadzira fluff, zvinongo zivikanwa chokwadi.
7. Ipa Kugadziriswa
Kana kukuvadzwa kuchiitika uye kambani yakaparira kwairi, inofanirwa kushandira pamwe nevakakuvadzwa kudzoreredza mamiriro ezvinhu - kuchenesa kusvibiswa, kubhadhara mihoro isina kubhadharwa, kana kupa muripo wemari - uku ichinyora maitiro ekugadzirisa. Kutadza kuita izvi kungafumura iyo femu kumatare edzimhosva pasi peChisungo 22 uye faindi dzakakura dzekutonga.
Kutonga, Mhosva, uye Nzira dzekusimbisa
Iyo corporate inomira nekuda kwediligence rairo (CSDDD) haingoise mabasa ehunyanzvi; inodzokorora hutongi hwekambani uye inogadzira mazino chaiwo ekusimbisa. Mabhodhi, maregulator nematare ese anogashira marevheti matsva kuti ave nechokwadi chekuti----kushingairira zvipikirwa zvinoshandura kuita-uye vanobatwa vanopedzisira vawana zvakajeka. nzira yekutongwa.
Madhairekitori 'Mabasa uye Variable Remuneration Link
Chisungo 29b chinosungira vatungamiriri vemakambani eEU ari muGroups 1 ne2 kuti vatarisire kubatanidzwa kwakafanira, kuyera kodzero dzevanhu uye kukanganisa kwezvakatipoteredza musarudzo dzakarongwa, uye kuzivisa kubhodhi mafambiro. Nhengo dzeNyika dzinofanirawo kuona kuti mubhadharo wakasiyana-semuenzaniso, mabhonasi epamusoro-"anga" akabatanidzwa mukuzadzisa zvinangwa zvekuchinja kwemamiriro ekunze, zvichipa makomiti emihoro sarudzo asi ine simba. Kuputsika kunogona kukonzeresa zviripo mutungamiriri-mutoro mitemo iri pasi penyika mutemo wekambani.
Civil Liability Regime
Vakakuvadzwa vanogona kumhan'ara kambani in-scope muNhengo yeNzvimbo iyo inogarwa kana kuti pakakuvadzwa kana vakaratidza:
- iyo femu yakatyora mabasa ayo CSDDD,
- kukanganisa kwakakonzera kukanganisa, uye
- a causal link iripo.
Nguva yekumisikidza ndeye makore mashanu kubva apo mumhan'ari aiziva (kana aifanira kunge aziva) kukuvadza uye bato rine mutoro. Iyo Directive inoramba kudzoreredzwa kwemutoro wehumbowo asi inobvumira matare kurayira kuburitswa kweumboo hwakakodzera-hunokosha mu nyaya dzekuyambuka muganhu. Contractual waivers of liability hakuna.
Kutarisira Kutonga uye Zvirango
Nhengo imwe neimwe yeNyika inofanirwa kugadza mutungamiriri - AFM kana ACM ndivo veDutch vanotungamira-vane simba rekuongorora, magwaro ekunyorera, uye kuisa mirairo yekugadzirisa. Mafaindi anogona kusvika kusvika pa5% yekambani yepasi rose inotengeswa; vanodzokorora vapari vemhosva vanotarisana neruzhinji mazita-uye-kunyadzisa pane EU portal. Zviremera zvichabatana kuburikidza neEuropean Network nyowani kuwiriranisa kuteedzera uye kugovera hungwaru.
Kudyidzana neMitemo Yenyika Iripo
Uko hutongi hwenyika hwatovepo—Loi de Vigilance yeFrance, Lieferkettengesetz yekuGermany, kana kuti Wet verantwoord yakakurudzirwa neNetherlands en duurzaam international ondernemen—CSDDD inogadzika pasi, kwete sirin’i. Nhengo dzeNyika dzinogona kuchengeta kana kuunza mitemo yakaomarara, asi havakwanise kudzikamisa mipimo yeDirective, vachiva nechokwadi chekusungirwa kwezvisungo zvakafanana pamusika mumwe chete.
Inoshanda Nguva: Rini uye Sei Kugadzirira
Wachi iri kufamba: kana Nyika dzenhengo dzangoisa Directive (EU) 2024/1760 mumutemo wenyika, vakuru vakuru vanotarisira kuti makambani aratidze hurongwa hwekuita, kwete zvikonzero. Shandisa hwindo pakati pezvino kusvika 2027 kubva kuPowerPoint kuti udzidzire.
Shanduko uye Calendar yekushandisa
| zuva | Rinokosha | Zvazvinoreva |
|---|---|---|
| 5 Jul 2024 | Directive yakatsikiswa | Zvinyorwa zvepamutemo ndezvekupedzisira; hapasisina kugombedzera. |
| 26 Jul 2026 | NL nguva yekupedzisira | ChiDutch chekuita chiito chinopinda Statute Book. |
| 31 Jul 2027 | Boka 1 mabasa anotanga | 5,000+ vashandi / € 1.5 bn mubairo unofanirwa kutevedzera. |
| 31 Jul 2028 | Boka 2 mabasa anotanga | 3,000+ vashandi / €900 m turnover muhukuru. |
| 31 Jul 2029 | Boka 3 mabasa anotanga | 1,000+ vashandi / €450 m turnover yakabatwa. |
| 31 Jul 2030 | First faindi zvinogoneka | Vatariri vanogona kubvumidza gore-rimwe laggards. |
Nhanho-ne-Nhanho Kutevedza Roadmap
- Board mandate & kubvumidzwa kwebhajeti.
- Ongororo yeGap inopesana neCDDD Zvinyorwa 5 - 11.
- Value-chain mepu uye kuisa pamberi penjodzi.
- Draft due-digence policy; gadziridza zvibvumirano zvevatengesi.
- Tanga nzira yezvichemo uye kudzidziswa kwekuridza muridzo.
- Batanidza KPIs uye zvinodzora muCSRD yekubika kutenderera.
- Kuongorora kwegore negore, kuongorora, uye kuenderera mberi kwekuvandudza loop.
Kushandisa Iripo ESG uye CSRD Maitiro
Mazhinji makambani makuru echiDutch anototora data regreenhouse-gasi uye metrics ekodzero dzevanhu yeCSRD. Shandisazve muchina iwoyo: gadzirisa miganhu yekuongorora zvinhu, dyisa njodzi-mepu zvinobuda mumushumo wekuenderera mberi, uye nyudza CSDDD KPIs mune imwecheteyo yemukati-yekudzora hurongwa kudzivirira hukama hunoenderana.
Zvishandiso, Zvirongwa, uye Zvitupa
- OECD Alignment Yekuongorora Chishandiso
- ISO 20400 Sustainable Procurement
- SA8000 social-auditing standard
- Rainforest Alliance yekugovera-cheni traceability
- Global Reporting Initiative (GRI) yekuburitsa chimiro
Izvi zviridzwa zvekuzvidira hazvisi mabara esirivheri, asi zvinopa kubva-pasherufu zvinyorwa zvinogutsa tarisiro yakawanda yevatariri pasi peiyo corporate inosimudzira due diligence rairo (CSDDD).
CSDDD vs. CSRD uye Mimwe EU Sustainability Mitemo
Kana murwi uri kukura weBrussels acronyms unonzwa semuto wealfabheti, hausi wega. EU yakavaka "bhokisi rezvishandiso" apo chiridzwa chega chega chinobata chidimbu chakasiyana chepuzzle yekusimudzira: mamwe makambani anosungirira kuita, mamwe kutsanangura, uye mashoma anongorongedza zviitiko. Kunzwisisa kuti ndiani anofanirwa kuita izvo zvinobatsira kudzivirira ese ari maviri mapundu uye kudzokorora basa.
Chinangwa, Chikamu, uye Vateereri: Tafura Yekuenzanisa
| chombo | Chimiro chekutonga | Ndiani wainovavarira | Chisungo chikuru |
|---|---|---|---|
| CSDDD | Kubata-kwakavakirwa kushingaira kwakakodzera | Makambani ≥ 1,000 vashandi / €450 m turnover (kusanganisira vasiri veEU vane yakaenzana EU kutengesa) | Ziva, dzivirira, deredza, uye gadzirisa kodzero dzevanhu & kukuvadzwa kwezvakatipoteredza mukati mekukosha kweketani |
| CSRD | Kuburitsa mwero | Mafemu akanyorwa pamwe nemabasa makuru (≈ 500 vashandi) | Shambadzira ESRS-yakaenderana zvirevo zvekusimudzira mumushumo wegore |
| SFDR | Kuburitswa kwemari | Asset maneja, inshuwarisi, mari dzepenjeni | Tsanangura kuti njodzi dzeESG & zvinokanganisa zvinokanganisa sei sarudzo dzekudyara |
| EU taxonomy | Classification system | Mafemu ari pasi peCSRD & SFDR | Nyora mari / capex / opex se "inogoneka kwezvakatipoteredza" kana kwete |
Inopindirana Data Zvinodiwa
Ese mana marejisheni anobata pagreenhouse-gasi emissions, mametrics evashandi, uye njodzi yekugovera-chain. Musiyano: CSRD inokukumbira kuti utaure nhamba; CSDDD inotarisira kuti iwe ugadzirise matambudziko aripo.
Mafambisirwo Ekuita Kuteerera
- Mepu data kamwe, pombi iyo mune ese CSRD mishumo uye CSDDD njodzi dashibhodhi.
- Shandisa taxonomy tag kukoshesa zviitiko zvine chekuita nepamusoro muzvirongwa zvehushingi.
- Gadzira muchinjika-unoshanda ESG taskforce saka zviri pamutemo, mari, uye kutenga zvitaure mutauro mumwe chete.
Mibvunzo Yakajairika kubva kuBhizinesi Nezveiyo CSDDD
Vatengi vanoramba vachibvunza mibvunzo yakafanana panguva iyo "Corporate Sustainability Due Diligence Diligence Directive" inoratidzwa pane chirongwa. Pazasi pane mhinduro dzakajeka kunyaya shanu dzinotonga bhodhi uye C-suite hurukuro.
Iyo CSDDD inosungirwa here kana yekuzvidira?
Zvinosungirwa - kumisa zvachose. Kana iyo Dutch yekuita chiito ichishandura Directive (EU) 2024/1760, kutevedzera kunova basa repamutemo. Vatariri vehurumende vanogona kubhadharisa faindi inosvika 5 % yekuchinja kwepasi rose uye vanobatwa vanowana kodzero yepamutemo yekumhan'arira.
Ndeipi chikumbaridzo chekushanda kweCSDDD?
Kumakambani akabatanidzwa neEU: vashandi chiuru uye €1,000 miriyoni yekuchinja kwepasirese muna Chikunguru 450, ine mabhendi epamusoro (2029/€3,000 m uye zviuru zvishanu/€900 bn) kutanga. Mafemu asiri eEU anofanirwa kusangana nemazinga akafanana ekuchinja anogadzirwa mukati meMubatanidzwa; kuverengwa kwemusoro hakuna basa kwavari.
CSDDD yakasiyana sei neCSRD?
Funga "ita" maringe ne "kuburitsa." CSDDD inosungira mafemu kuti aite kodzero dzevanhu nekuchengetedzwa kwezvakatipoteredza uye kugadzirisa matambudziko; iyo CSRD inosungira seti yakafara yefemu kuzivisa data rekusimudzira pasi peESRS zviyero. Rimwe ibasa rekushanda, rimwe ibasa rekuita pachena.
Ko Directive inorevei kumakambani anoshanda muNetherlands?
Dutch mutemo achasarudza mutariri wenyika-angangove AFM kana ACM-uye anotsanangura mitemo yemaitiro. Makambani anotoziva nezveChild-Labour Due Diligence draft bill anowana pfungwa dzakawanda dzakafanana asi chiyero cheCSDDD nezvirango zvakakura.
MaSME anofanira kuita chero chinhu here?
MaSME anowira kunze kwezvikumbaridzo zvepamutemo, asi ivo vanozobvunzwa nevatengi vakakura nemabhangi kuti vagovane data, kusaina makodhi ekuita, uye kugadzirisa nyaya. Kugadzirira kwekasi-kuru, mitemo yehwaro, kurondwa, nzira dzezvichemo-zvichaita kuti varambe vaine makwikwi mumatenda uye mukutsvaga mari.
Kufambira Mberi
Iyo corporate stainable due diligence dhairekitori (CSDDD) haisi imwe bhokisi-ticking chiitiko - ibasa remutemo kudzivirira kukuvadzwa zvisati zvaitika. Kubva 2027, mabhodhi anofanirwa kuratidza kuti kambani yavo inogona kuona kodzero dzevanhu uye njodzi dzezvakatipoteredza nekukurumidza, kuita zvekudzimisa kana kudzimisa, kuronda mafambiro, uye kugadzirisa kukuvara kana zvinhu zvichiri kutadza.
Saka unofanira kutanga kupi?
- Komesa ongororo yepamutemo uye yekushanda gap inopesana neZvinyorwa 5–11.
- Mepu vatengesi vako vepamusoro makumi masere muzana uye vhura nhaurirano pane zvakagovaniswa zvirongwa zvekuvandudza kwete nzira imwe chete yemibvunzo.
- Peta ma CSDDD ekutarisa muCSRD iripo, ISO, uye yemukati-yekudzora matenderedzwa kuti udzivise kufanana kushuma universes.
- Chengetedza mari mutekinoroji yekuteedzera uye nzira yemitauro yakawanda-yese inobhadhara mibairo kana vatongi vauya vachigogodza.
Nguva ipfupi, asi rubatsiro ruri pedyo. Kusagadzikana kwedu uye zvikwata zvemakambani zvakatotungamira vatengi veDutch nevekunze kuburikidza neLieferkettengesetz yekuGermany, Loi de Vigilance yekuFrance, uye ikozvino CSDDD yeEU. Kana iwe uchida sparring partner-kana full project lead-svika kune Law & More uye shandura kutevedzera kuita makwikwi. Isu takagadzirira kana mava.
