Chii chinonzi CSDDD
CSDDD mutemo wekuzvibata kwete mutemo wekuzivisa. Apo Corporate Sustainability Reporting Directive inoudza makambani zvavanofanira kuburitsa pachena, CSDDD inovaudza zvavanofanira kuita nezvenjodzi dzavanowana. Inoronga pfungwa yekuongorora kwakagadzirwa muOECD Guidelines for Multinational Enterprises uye UN Guiding Principles on Business and Human Rights, uye inoishandura kuita chisungo chinosungirwa kutarisirwa nechiremera chenyika. Directive yakaburitswa muOfficial Journal musi wa5 Chikunguru 2024 uye yakatanga kushanda mumwedzi mumwe chete. Yakazogadziriswa kaviri. Directive (EU) 2025/794, inozivikanwa semirairo ye stop-the-clock, yakambomisa mazuva ekuchinjana uye ekunyorera uku ongororo huru ichienderera mberi. Directive (EU) 2026/470, murairo weOmnibus I, yakaburitswa muOfficial Journal musi wa26 Kukadzi 2026 uye yakanyora patsva chiyero, kurongeka kwebasa rekuongorora kwakaitwa, dhizaini yekusimbisa uye mutemo wemhosva. Chero chipi zvacho chakanyorwa nezve CSDDD zuva risati rasvika chinofanira kuverengwa nokungwarira. Tsanangudzo mbiri dzine huremu hwakawanda. Kukanganisa kwakaipa mhedzisiro yakaipa pane imwe yekodzero dzevanhu kana zvido zvezvakatipoteredza zvakanyorwa muzvinyorwa zveDirective, kubva parusununguko rwekusangana uye kurambidzwa kwevashandi vevana kusvika pakusvibiswa nekurasikirwa nemarudzi akasiyana-siyana ezvisikwa. Matanho akakodzera matanho anokwanisa kuzadzisa zvinangwa zvekuongorora uye anowanikwa nekambani zvine mwero, tichifunga nezvemamiriro ezvinhu enyaya uye mwero wesimba rekambani pamusoro pebato riri kukonzera kukuvara. Tsanangudzo yechipiri ndiyo inosarudza gakava rakawanda: CSDDD chisungo chemari, kwete vimbiso yecheni yemutengo wakachena.Zvakachinjwa naOmnibus muna 2026
Shanduko idzi dzakakura zvekuti zvirongwa zvekutanga zvekutevedzera mitemo yemakambani mazhinji hazvina kunaka munzira dzakasiyana-siyana. Muganho wacho wakaderedzwa kusvika padanho rimwe chete. Zvikamu zvakakamurwa zvevashandi 5,000, 3,000 uye 1,000 zvapera, pamwe chete nemabhandi ekuchinjana anoenderana. Makambani eEU chete anopfuura vashandi 5,000 uye 1.5 bhiriyoni euro yekuchinjana kwemari pasi rose, uye makambani asiri eEU anopfuura 1.5 bhiriyoni euro yekuchinjana kwemari yeEU, ndiwo abatwa. Pari zvino pane zuva rimwe chete rekunyorera munhu wese ari muchikamu ichi, 26 Chikunguru 2029, panzvimbo pemafungu matatu akatevedzana. Basa rekuongorora rakagadziriswazve kuita chiitiko chine matanho maviri, chakavakirwa panjodzi. Kambani inotanga yaita ongororo yakajairika mumabasa ayo, madhipatimendi ayo uye cheni yayo yemabasa zvichibva paruzivo rwuripo, kuti ione kuti ndeapi matambudziko makuru angangoitika. Yobva yaita ongororo yakadzama munzvimbo idzodzo chete. Apo nzvimbo dzinoverengeka dziri padanho rakaenzana, Directive inobvumira kambani kutanga nevanoshanda navo vebhizinesi zvakananga. Mhedzisiro yacho ndeyekuti mibvunzo isina rusaruro inotumirwa kune wese mutengesi haisisiri chiyero chinotarisirwa chemufambiro; basa rakanangwa munzvimbo dzine njodzi dzakaonekwa. Hurongwa hwemhosva dzevanhu vemuEurope hwakagadziriswa hwakabviswa. Rugwaro rwa2024 rwaive nekodzero yega yekuita chimwe chinhu ine nguva yekuganhurirwa yeEU yemakore mashanu. Chinyorwa ichocho chaenda, uye zvichemo zvekukuvadzwa zvino zviri kuenderera mberi pasi pemutemo wemhosva weNyika yeNhengo inobatwa. MuNetherlands zvinoreva kuti chikamu 6:162 cheBurgerlijk Wetboek (Dutch Civil Code) nemitemo yakajairika pamusoro pechikonzero, hukama uye muganho, pamwe chete nehurongwa hwekubatana hweWAMCA hwezvichemo zvevamiriri. Chisungo chekugamuchira hurongwa hwekuchinja kwemamiriro ekunze chakabviswa kubva kuCSDDD. Makambani ari pasi peCSRD angangofanira kushuma nezvehurongwa hwekuchinja kwavanenge vaine, asi Directive haichadi kuti vaise imwe. Chirango chikuru chakavharirwa pa3 muzana yekuchinja kwepasi rose, uye chisungo cheNyika dzeNhengo chekubatanidza zvirango nekuchinja kwemari chakabviswa. Pakupedzisira, nzira huru yekuongorora zvakadzama yakawiriraniswa zvizere, izvo zvinoderedza kugona kweNyika Dzenhengo kuwedzera zvinodiwa zvenyika zvakanyanya kune imwe nzira.Ndeapi makambani ari muchikamu ichi
Scope yava kuvhura nhamba mbiri chete. Kambani yeEU iri muchikamu kana, paavhareji, yaive nevashandi vanopfuura 5,000 uye mari inosvika mabhiriyoni 1.5 eeuro pasi rose mugore remari rapfuura iro magwaro emari egore negore akagamuchirwa. Kambani yakavambwa kunze kweUnion iri muchikamu kana yakawana mari inosvika mabhiriyoni 1.5 eeuro mukati meUnion. Nhamba dzevashandi hadzina basa kumakambani ekunze, ndosaka boka guru reAmerica kana reAsia rine huwandu hushoma hwevashandi vekuEurope rinogona kubatwa nepo boka rakakura risingatengese chinhu muEurope risingabatwi. Zvikamu zvinoyerwa padanho reboka, saka kambani yeDutch holding inounganidza nhamba dzemakambani ainobatanidza. Izvozvo zvinokosha kumapoka akarongwa pasi rose: sangano rinotakura mutoro harisi kambani inoshanda nguva dzose pane njodzi, uye boka rinofanira kusarudza nekukurumidza kuti ndeipi sangano repamutemo rine basa rekutevedzera mitemo uye kuti ruzivo rwunoyerera sei kwariri. Ongororo yedu ye Mutemo wekambani yeDutch inotsanangura kuti hukama hwemapoka ihwohwo hwakarongwa sei. Kugadziriswa kwezvikamu zvakanangana nechikamu kwakaonekwa mumadhirowa ekutanga, nemiganhu yakaderera yemicheka, kurima uye kucherwa kwezvicherwa, hakuna kuramba kuripo muhurukuro uye hakuna kudzoka. Mabasa emari akarongwa achiripo muchikamu chekushanda kwavo uye cheni yavo yepamusoro, asi kupa masevhisi emari kune vatengi kunoramba kuri kunze kwebasa rekuongorora; Komisheni ichaongororazve mubvunzo iwoyo mune imwe ongororo inotevera.Zvinofanira kuitwa nemakambani ari muchikamu ichi
Murairo uyu unogadzira kutenderera kwete runyorwa, uye kutenderera uku ndiko kunoedzwa nemukuru wekambani. Unotanga nemutemo. Kambani inofanira kubatanidza kungwarira kwakavakirwa panjodzi mumitemo yayo uye masisitimu ekugadzirisa njodzi uye kushandisa mutemo wekuongorora kwakakodzera, unovandudzwa nguva nenguva, unotsanangura maitiro ayo, mutemo wekuzvibata wevashandi nemakambani, uye maitiro anoshandiswa kuishandisa. Iri ndiro gwaro rinoita kuti zvimwe zvese zviongororwe, uye zviri nani kubatanidzwa muhutongi huripo pane kusungirirwa pamwe chete nahwo. Kuzivikanwa kunotevera, muchimiro chematanho maviri akatsanangurwa pamusoro apa: chiitiko chekuongorora mashandiro ayo, masangano neketani yezviitiko, zvichiteverwa nekuongorora kwakadzama uko kuongorora kunoratidza kukanganisa kwakanyanya uye kungangoitika. Chikonzero chekuisa zvinhu pakutanga chinofanira kunyorwa, nekuti kunzwisisa kwesarudzo iyoyo ndiko kuchaongororwa mushure mezvo. Kambani inofanira kudzivirira kukanganisa kunogona kuitika uye kugumisa kukanganisa chaiko. Murairo uyu unotarisira mhinduro yakakwana: chirongwa chekudzivirira kana kugadzirisa chine nguva yakakodzera, vimbiso dzechibvumirano kubva kumubatsiri webhizinesi dzinotsigirwa nekusimbisa, kuisa mari uye kuvaka kugona uko mubatsiri asingakwanise kutevedzera ega, uye kugadzirisa tsika dzekutenga dzekambani uko tsika idzodzo dziri chikamu chedambudziko. Kumiswa kana kugumisa hukama ndiyo danho rekupedzisira, kwete rekutanga, uye kambani inofanira kuyera kana kugumisa hukama kwaizokonzera mhedzisiro yakaipa pane kuramba ichiita. Maitiro echibvumirano nemiganhu yavo anotsanangurwa zvakadzama muzvinyorwa zvedu pamusoro pe mitemo yekuzvibata yevatengesi uye pamusoro kunyora zvikamu zveESG muzvibvumirano. Nzira yekuzivisa nekunyunyuta inofanira kuwanikwa kuvanhu vari kukanganiswa: vashandi vari muchikamu, masangano avo evashandi nevamiririri, uye masangano eruzhinji anoshanda munzvimbo yakakodzera. Kambani inofanira kukwanisa kugamuchira zvinonetsa zvine humbowo, kuzvipindura nekutevera, uye inofanira kuchengetedza maitiro acho ari nyore kushandisa kwete papepa chete. Kutarisa kunovhara denderedzwa. Kambani inoongorora nguva nenguva kana matanho ayo achishanda, inovandudza mufananidzo wenjodzi, uye inoshuma pachena nezvekuongorora kwayo kunze kwekunge yatove nepfungwa imwecheteyo muCSRD sustainability statement statement, umo basa rekuzivisa rinozadzikiswa ipapo. Kana kambani yakakonzera kana pamwe chete kukanganisa kwakashata, inofanirwa kupa mhinduro, zvinoreva kudzorera munhu akabatwa, nharaunda kana nharaunda kune mamiriro akaenzana neangadai aripo dai kukanganisa kusina kuitika.Kutevedzwa kwemutemo, zvirango uye mutoro
Nyika yega yega iri Nhengo inosarudza chiremera chine simba rekuferefeta, kuraira kambani kuti imise kutyorwa kwemutemo, kuda kuti pave nematanho ekugadzirisa uye kupa zvirango. Masimba iwayo anoshanda pamwe chete muEuropean network, uye Komisheni inochengetedza runyorwa rwevanhu vane masimba akasarudzwa. Zvirango zvinofanirwa kushanda, zvakaenzana uye zvinodzivisa, uye huwandu hwepamusoro hunogona kugadzwa neNyika yeNhengo i3 muzana yekuchinjana kwemari pasi rose. Kuburitswa kwesarudzo yekuwana kutyorwa kwemutemo ndeimwe yematanho aripo, ayo kuboka rakanyorwa kazhinji ndiwo mugumisiro unodhura zvikuru. Kuzvidavirira kune vakabatwa nemhosva ikozvino inyaya yemutemo wenyika. Nekuti Omnibus I yakabvisa chinyorwa chemhosva yehurumende chakawiriraniswa, munhu anonyunyuta muNetherlands anofanira kuvimba nechinyorwa 6:162 BW uye kusimbisa chiito chisiri pamutemo, chikonzero, kukuvara, chikonzero uye hukama nenzira yakajairika, kana kuunza danho rekubatana pasi peWAMCA. Kukosha kweCSDDD munyaya yakadaro kunoonekwa pane kungogumira pane kungogumira: mitemo iri muDirective uye magwaro ekambani ekuongorora zviri kuitika ndizvo chaizvo zvinoshandiswa nedare kuona kuti kambani ine musoro iri munzvimbo iyoyo yaifanira kunge yakaziva uye yakaita sei. Saka faira rekuongorora zviri kuitika zvakanaka rinosungirwa kutevedzera mitemo uye kudzivirira. Vatungamiriri vanokanganiswa zvisina kunanga. Basa revatungamiriri vakasiyana rakataurwa muzvinyorwa zvekare harina kupinda muhurongwa hwekupedzisira, asi mitemo yeDutch yakajairika inomira: pasi pechinyorwa 2:9 BW, mutungamiriri ane basa rekushanda zvakanaka kukambani, uye mutoro wemunhu kune vechitatu unogona kumuka kana paine kuzvidzwa kwakakomba kwemunhu. Bhodhi risingateereri njodzi inozivikanwa uye yakanyorwa mucheni yekukosha inofumurwa kumativi ese maviri, sezvatinotsanangura muchinyorwa chedu pamusoro pe mutoro wevatungamiriri uye ongororo yazvino ye mutoro wevatungamiriri veDutch BV vatungamiriri.Maitiro ari kuitwa neNetherlands mukuita CSDDD
Mutemo uyu wakatorwa muNetherlands kuburikidza nechirongwa cheWet internationaal verantwoord ondernemen (Wivo). Shanduro yekutanga yakabudiswa kuti ibvunzurudzwe neveruzhinji pakupera kwa2024, uye shanduro yakagadziridzwa inoratidza zvigadziriso zveOmnibus I yakabvunzwa kusvika 3 Nyamavhuvhu 2026. Chinyorwa ichi chinosarudza Autoriteit Consument en Markt (Netherlands Authority for Consumers and Markets) sesimba rekutarisira, kusanganisira mabasa emari anodzorwa, uye chinotsanangura masimba ekuferefeta nekupa mvumo, mitemo yemaitiro uye nzira dzekuenda kudare. Zvinhu zviviri zvinofanira kutariswa. Chekutanga, nguva yekupedzisira yekuchinjana ndeye 26 Chikunguru 2028 uye zvisungo zvinoshanda kubva 26 Chikunguru 2029, saka mutemo weDutch unotarisirwa nguva refu makambani asati atevedzera, asi rugwaro rwekupedzisira harusati rwagadziriswa uye danho reparamende richiri kufanira kuenderera mberi. Chechipiri, nekuti Omnibus I yakaita kuti nzira huru yekuongorora ienderane zvizere, nzvimbo yekutonga kweDutch kwakaoma yaderera zvakanyanya. Bhiri rehurongwa hwenguva refu pamusoro pemaitiro ebhizinesi repasi rose ane mutoro uye anoenderera mberi, iro rakanangana nebasa guru rekuNetherlands rekutarisira rinoshanda kumakambani akawanda, harigone kungotariswa pamusoro pehurongwa hwakabatana, uye ramangwana rayo rinoenderana nenzvimbo iyo Directive inosiira mitemo yenyika ichitsvaga zvinangwa zvakananga. Makambani anoronga zvichibva pabhiri rehurongwa ihwohwo anofanira kuronga zvichibva paDirective panzvimbo pezvo.Zvinorevei kune vatengesi nemakambani epakati nepakati
Makambani mazhinji ekuDutch ari pasi pemitemo yakatarwa uye haazombofi akatumirwa kuDirective. Vacharamba vachizadzisa izvi, kuburikidza nevatengi vavo. Vatengi vari mukati mekambani vanopfuudza zvisungo zvavo muchimiro chemitemo yekuzvibata, zvivimbiso zvechibvumirano, kodzero dzekuongorora neruzivo, zvirongwa zvekugadzirisa uye zvikamu zvekugumisa, uye mabhangi nevanoisa mari vanowedzera kukumbira zvinhu zvakafanana vasati vapa chikwereti. Omnibus ndakaedza kudzikamisa mhedzisiro iyoyo. Kambani iri mukati mekambani inogona kungokumbira kubva kune mumwe mubhizinesi ruzivo rwakakosha kuti iongororwe zvakanaka, uye zvikumbiro zvinofanirwa kunge zvakanangana, zvine musoro uye zvakaenzana. Kune kambani ine vashandi vashoma pane nhamba yakatarwa pane mimwe miganho paruzivo runogona kudiwa. Izvi zvinopa mutengesi nharo chaiyo pamusoro pemibvunzo isingaenzaniswi, uye zvakakodzera kuishandisa: mhinduro chaiyo kune chikumbiro chisina musoro ndeyekutaurirana, kwete kuramba kana kusaina. Kune mutengesi wepakati, kugadzirira kwakaringana uye kazhinji kune chibvumirano. Ziva kuti vatengesi vako vakakosha ndivanaani uye kuti vanoshanda kupi. Iva nekodhi pfupi, yekuvimbika yekuzvibata uye nzira iyo mumwe munhu anogona kuzivisa dambudziko. Verenga zvirevo zveESG zvinokurudzirwa nemutengi wako usati wazvisaina, kunyanya kodzero dzekuongorora, zvikonzero zvekumisa bhizinesi rimwe chete uye chero muripo, nekuti zvikamu izvozvo zvinogara kwenguva refu mushure mekunge gakava rezvematongerwo enyika pamusoro peMutemo raenderera mberi.Zvekuita kubva zvino kusvika muna Chikunguru 2029
Makambani ari muchikamu ichi anofanira kushandisa nguva yacho nemaune pane kumirira mutemo weDutch. Tanga waona kana boka racho richizadzisa zvibvumirano zvaro, uye nyora kuverenga kwacho; kumapoka ekunze kwenyika izvi zvinoreva kuyera kutenderera kweEU nenzira kwayo. Mepu yezviitiko zvakakwana kuti uite chirongwa chekuongorora chakavimbika, uye nyora kuti nei dzimwe nzvimbo dzakakosheswa. Gadzirisa basa racho neCSRD reporting cycle kuitira kuti data rimwe chete rishandire hurumende dzese panzvimbo pemabhurocucracy maviri akafanana. Wobva watarisa zvibvumirano. Zvibvumirano zvevatengesi zvakasainwa nhasi zvicharamba zvichienderera mberi muna 2029, uye zvakachipa zvikuru kusanganisira ruzivo rwakaenzana, kuongororwa kwemari uye kugadzirisa zvinhu izvozvi pane kuzvikurukurazve pasi pekumanikidzwa kwenguva. Chekupedzisira, sarudza kuti basa racho riri papi: ndeupi nhengo yebhodhi anozvidavirira, ndeupi timu inochengetedza gwara renjodzi, uye ndiani anopindura kana ACM yabvunza kuti sarudzo yekuisa zvinhu pakutanga yakaitwa sei.Mibvunzo inowanzo bvunzwa nemabhizinesi nezve CSDDD
Iyo CSDDD inosungirwa here kana yekuzvidira?
Zvinosungirwa. Kana mutemo weDutch ukashandisa Directive (EU) 2024/1760, sezvakagadziriswa neDirective (EU) 2026/470, kutevedzera mutemo kunova basa repamutemo. Dare rekutarisira rinogona kubhadharisa chirango chinosvika 3 muzana chemari inoshandiswa pasi rose, uye kukumbira muripo kunoitwa nemutemo wenyika, muNetherlands kuburikidza nechikamu 6:162 cheDutch Civil Code.
Ndeipi chikumbaridzo chekushanda kweCSDDD?
Mushure meOmnibus I yakagadziriswa muna Kukadzi 2026, pane danho rimwe chete. Makambani eEU ane vashandi vanopfuura 5,000 uye mari inoshandiswa pasi rose inosvika mabhiriyoni 1.5 euro; makambani asiri eEU ane mari inoshandiswa nemakambani anopfuura mabhiriyoni 1.5 euros mukati meUnion, izvo zvisina basa pahuwandu hwevashandi. Zvinodiwa izvi zvinoshanda kubva musi wa26 Chikunguru 2029.
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?
Netherlands inoshandura Mutemo uyu kuburikidza nechirongwa cheWet internationaal verantwoord ondernemen (Wivo), icho chinosarudza Autoriteit Consument en Markt (ACM) sechinzvimbo chekutarisira uye chinotara mitemo yemaitiro. Kubvunzana pamusoro pemutemo wakagadziriswa kwakaguma musi wa3 Nyamavhuvhu 2026. Zuva rekupedzisira rekushandura mutemo uyu ndi26 Chikunguru 2028.
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.
