{"id":4857,"date":"2025-04-03T17:00:00","date_gmt":"2025-04-03T09:00:00","guid":{"rendered":"https:\/\/chinaeucn.com\/?p=4857"},"modified":"2025-04-23T16:53:30","modified_gmt":"2025-04-23T08:53:30","slug":"eu-cbam-esg-policy-updates","status":"publish","type":"post","link":"https:\/\/chinaeucn.com\/zh\/eu-cbam-esg-policy-updates\/","title":{"rendered":"EU CBAM & ESG Policy Updates"},"content":{"rendered":"

EU CBAM & ESG Policy Insights: How Can Operate the European Market? \u6b27\u76dfCBAM & ESG\u653f\u7b56\u6d1e\u5bdf\uff1a\u5982\u4f55\u5728\u6b27\u6d32\u5e02\u573a\u5f00\u5c55\u4e1a\u52a1\uff1f<\/strong><\/p>\n\n\n\n

Introduction<\/span><\/strong>
In the ever – evolving landscape of global sustainability, the European Union’s ESG (Environmental, Social, and Governance) policies stand as a crucial compass. These policies not only shape the EU’s internal economic and environmental development but also have far – reaching implications for the international business community. As the EU continues to adapt and refine its ESG framework, staying informed is essential for businesses aiming to thrive in a sustainable future. In this newsletter, we will delve into the latest EU ESG policy insights, exploring the recent adjustments, their significance, and the potential opportunities they present.
\u5f15\u8a00<\/span><\/strong>
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EU ESG Policy Adjustments: A Closer Look<\/span><\/strong>
\u2022 EU Taxonomy and CBAM Adjustments<\/strong>
EU Taxonomy has undergone adjustments. The obligation for companies to disclose the proportion of green – compliant turnover and capital expenditure is now voluntary for those with under 1,000 employees. Technical screening criteria are refined, and reporting requirements are simplified, with a 70% cut in templates and changes to other standards.
For CBAM, it is currently in the reporting transition phase and is planned to come into effect in 2026.Main changes:<\/p>\n\n\n\n

– Exempt small-scale importers (mainly small and medium-sized enterprises and individuals) from CBAM obligations. By introducing a new cumulative annual value of CBAM (50 tons for each importer), approximately 182,000 or 90% of importers (mainly small and medium-sized enterprises) are exempted from CBAM obligations, while still covering over 99% of emissions. This threshold is equivalent to approximately 80 tons of carbon dioxide equivalent per importer on average. These importers will no longer be subject to any CBAM obligations.<\/p>\n\n\n\n

– Simplify the rules for companies that are still within the scope of CBAM: Regarding the authorization of CBAM declarants, as well as the rules related to CBAM obligations, including the calculation of carbon emissions and reporting requirements;<\/p>\n\n\n\n

– This simplification heralds that CBAM will be extended to other industries and downstream products in the future. Subsequently, a new legislative proposal on expanding the scope of CBAM will be put forward in early 2026.
\u6b27\u76dfESG\u653f\u7b56\u8c03\u6574\uff1a\u6df1\u5165\u5256\u6790<\/span><\/strong>
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\u5c31\u78b3\u8fb9\u5883\u8c03\u8282\u673a\u5236\uff08CBAM\uff09\u800c\u8a00\uff0c\u76ee\u524d\u5176\u5904\u4e8e\u62a5\u544a\u8fc7\u6e21\u9636\u6bb5\uff0c\u8ba1\u5212\u4e8e2026\u5e74\u751f\u6548\u3002\u4e3b\u8981\u53d8\u5316\u5982\u4e0b\uff1a<\/p>\n\n\n\n

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\u2022 Relaxation of Corporate Sustainability Reporting Directive<\/strong>
Raising the CSRD Threshold<\/span>: The scope of the CSRD is now limited to: large companies with an average of more than 1,000 employees and the balance sheet total exceeding EUR 25 million. This revised threshold aligns the CSRD with the CSDDD and is expected to exempt approximately 80% of the companies originally subject to CSRD reporting requirements.
Extended Reporting Timeline<\/span>: For companies still within the scope, a longer transition period is allowed. Companies, originally required to start reporting in 2026 or 2027, will have their first reporting obligation postponed by two years to 2028, giving them more time to improve ESG data collection and internal controls.
Simplified Reporting Requirements<\/span>: Sector – specific disclosure standards are no longer mandatory, and companies are not required to comply with ESG standards specific to particular industries. The European Commission plans to authorize legislation to revise the first set of Corporate Sustainability Reporting Standards (CSRS) based on the “materiality principle,” significantly reducing the number of mandatory CSRS data points. Additionally, for medium – sized enterprises and companies with fewer than 1,000 employees, many of the EU Taxonomy indicators originally attached to the CSRD will become voluntary. The Commission estimates that reporting content will be streamlined by approximately 70%, reducing the workload for companies in preparing sustainability reports. For companies not subject to mandatory sustainability reporting requirements, the Commission proposes adopting the “Very Small and Micro Enterprises” (VSME) standards developed by the European Financial Reporting Advisory Group (EFRAG) as a moderate, voluntary standard.
\u2022\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u8981\u6c42\u653e\u5bbd<\/strong>
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\u2022 Reduced Information Requests from SMEs in Supply Chains<\/strong>
The original CSRD required large companies to collect extensive ESG data from SMEs in their supply chains for their own reporting purposes. The new proposal stipulates that large companies covered by the CSRD cannot demand unlimited information from small suppliers; information requests will be capped or standardized. This protects SMEs from excessive data burdens while also easing the data collection process for large companies.
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\u2022 Relaxation of Due Diligence Obligations<\/strong>
Reduced Due Diligence Frequency<\/span>: The obligation to conduct regular assessments under the CSDDD is reduced from annually to every five years (with temporary assessments still allowed in special cases). This significantly reduces the human and material costs associated with frequent audits.
Limited Due Diligence Scope<\/span>: The scope of due diligence is now limited to direct business partners. Companies are only required to conduct systematic due diligence on their direct business partners, rather than their entire supply chain. Due diligence on indirect business partners is only required if there is reliable evidence that these partners may cause or have caused adverse impacts. The implementation date of the CSDDD is postponed by one year, from July 2027 to July 2028, and member states are required to transpose it into national law within 12 months of the entry into force of the revised regulation. The European Commission also commits to publishing specific guidelines for companies to fulfill their due diligence obligations six months earlier than previously planned (i.e., in July 2026\uff09\uff0c providing companies with a more ample preparation period.
Removal of Mandatory Business Termination Requirements<\/span>: The previous requirement in the CSDDD for companies to terminate business relationships with suppliers who commit serious violations and fail to remedy the situation has been removed. Instead, companies are encouraged to suspend cooperation and demand rectification to promote improvement without easily severing key supply chains.
Reduced Stakeholder Engagement<\/span>: The original directive required extensive stakeholder consultation (including affected communities, consumers, and NGOs) at multiple steps of the due diligence process. The revised proposal narrows the scope of required stakeholder involvement to those directly affected and their representatives, excluding a broad range of third parties. The number of steps in the due diligence process that require stakeholder engagement has also been reduced, simplifying the overall process.
Harmonized Climate Responsibility Requirements<\/span>: The proposal removes the mandatory requirement to “implement” climate change mitigation transition plans. Instead, the proposal clearly requires that relevant plans not only include key actions to achieve climate goals but also specify implementation measures.
Increased Flexibility in Penalties<\/span>: The EU’s harmonized civil liability conditions are removed, and the definition of civil liability standards is left to national law. The revised proposal also eliminates the obligation for member states to allow trade unions or NGOs to bring representative actions. In terms of legal liability, member states are given greater discretion.
\u2022\u653e\u5bbd\u5c3d\u804c\u8c03\u67e5\u4e49\u52a1<\/strong>
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\"\"<\/figure>\n\n\n\n

Significance and Impact<\/span><\/strong>
\u2022 For Companies<\/strong>
Reduced Short – term Compliance Costs<\/span>: The adjustments significantly lower ESG compliance costs for companies through measures such as raising thresholds, reducing requirements, and extending timelines. In the short term, companies, especially medium – sized ones, will save on costs previously spent on reporting, auditing, and consulting.
Opportunities for Long – term Strategic Adjustment<\/span>: Although the immediate compliance pressure is reduced, the EU’s overall direction towards sustainable development remains unchanged. This provides companies with an opportunity to optimize their operations, enhance ESG management levels, focus on key issues, and strengthen their brand influence and long – term international competitiveness during the policy relaxation period.
\u2022 For Regulation<\/strong>
Scientific and Rational Regulatory Approach<\/span>: The adjustments reflect a more scientific and rational regulatory mindset. By raising thresholds, simplifying requirements, and extending implementation timelines, the regulation better aligns with the actual situation of companies, avoiding the problems associated with over – regulation.
Flexibility and Adaptability:<\/span> The adjustments make the EU’s ESG regulation more flexible and adaptable. In the face of changing economic conditions and actual difficulties faced by companies, the regulatory policies can be promptly adjusted to better meet various challenges.
\u610f\u4e49\u4e0e\u5f71\u54cd<\/span><\/strong>
\u2022\u5bf9\u4f01\u4e1a\u800c\u8a00<\/strong>
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\u957f\u671f\u6218\u7565\u8c03\u6574\u673a\u9047<\/span>\uff1a\u5c3d\u7ba1\u5f53\u524d\u7684\u5408\u89c4\u538b\u529b\u6709\u6240\u51cf\u8f7b\uff0c\u4f46\u6b27\u76df\u5728\u53ef\u6301\u7eed\u53d1\u5c55\u65b9\u9762\u7684\u603b\u4f53\u65b9\u5411\u5e76\u672a\u6539\u53d8\u3002\u8fd9\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u4e86\u4e00\u4e2a\u673a\u4f1a\uff0c\u4f7f\u5176\u80fd\u591f\u5728\u653f\u7b56\u653e\u5bbd\u671f\u5185\u4f18\u5316\u8fd0\u8425\uff0c\u63d0\u5347\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\uff08ESG\uff09\u7ba1\u7406\u6c34\u5e73\uff0c\u805a\u7126\u5173\u952e\u95ee\u9898\uff0c\u5e76\u589e\u5f3a\u5176\u54c1\u724c\u5f71\u54cd\u529b\u548c\u957f\u671f\u56fd\u9645\u7ade\u4e89\u529b\u3002
\u2022 \u5bf9\u76d1\u7ba1\u800c\u8a00<\/strong>
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CNEUCN’s Role and Contributions<\/span><\/strong>
CNEUCN, with its mission to support China and Europe’s path towards carbon neutrality, can play a significant role in the context of these EU ESG policy adjustments. CNEUCN can help non-European companies to understand the implications of these changes. For example, as the CSRD and CSDDD requirements are adjusted, CNEUCN can provide consultancy services to companies exporting to the EU, guiding them on how to adapt their reporting and due diligence processes. By providing tailored services, such as market potential assessments and government relationship management, CNEUCN can help companies position themselves advantageously in the EU market under the new ESG policy framework.
\u4ef2\u6b27\u8131\u78b3\u79d1\u6280\uff08CNEUCN\uff09\u7684\u89d2\u8272\u4e0e\u8d21\u732e<\/span><\/strong>
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Conclusion<\/span><\/strong>
The EU’s ESG policy adjustments mark a significant shift towards a more pragmatic and balanced approach to sustainable development. These changes bring both challenges and opportunities for companies operating within the EU or those engaged in trade with EU countries. By understanding these adjustments, companies can better adapt their strategies, reduce compliance costs, and enhance their long – term competitiveness.
\u7ed3\u8bba
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EU CBAM & ESG Policy Insights: How Can Operate the European Market? \u6b27\u76dfCBAM & ESG\u653f\u7b56\u6d1e\u5bdf\uff1a\u5982\u4f55\u5728\u6b27\u6d32\u5e02\u573a\u5f00\u5c55\u4e1a\u52a1\uff1f IntroductionIn the ever – evolving landscape of global sustainability, the European Union’s ESG (Environmental, Social, and Governance) policies stand as a crucial compass. These policies not only shape the EU’s internal economic and environmental development but also have far – …<\/p>\n

EU CBAM & ESG Policy Updates<\/span> \u67e5\u770b\u5168\u6587 »<\/a><\/p>","protected":false},"author":4,"featured_media":4859,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-4857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"rttpg_featured_image_url":{"full":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/03\/cover-2.jpg",925,615,false],"landscape":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/03\/cover-2.jpg",925,615,false],"portraits":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/03\/cover-2.jpg",925,615,false],"thumbnail":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/03\/cover-2-150x150.jpg",150,150,true],"medium":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/03\/cover-2-300x199.jpg",300,199,true],"large":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/03\/cover-2.jpg",925,615,false],"1536x1536":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/03\/cover-2.jpg",925,615,false],"2048x2048":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/03\/cover-2.jpg",925,615,false],"trp-custom-language-flag":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/03\/cover-2-18x12.jpg",18,12,true]},"rttpg_author":{"display_name":"CNEUCN","author_link":"https:\/\/chinaeucn.com\/zh\/author\/chinaeucn-staff\/"},"rttpg_comment":0,"rttpg_category":"Uncategorized<\/a>","rttpg_excerpt":"EU CBAM & ESG Policy Insights: How Can Operate the European Market? \u6b27\u76dfCBAM & ESG\u653f\u7b56\u6d1e\u5bdf\uff1a\u5982\u4f55\u5728\u6b27\u6d32\u5e02\u573a\u5f00\u5c55\u4e1a\u52a1\uff1f IntroductionIn the ever – evolving landscape of global sustainability, the European Union’s ESG (Environmental, Social, and Governance) policies stand as a crucial compass. These policies not only shape the EU’s internal economic and environmental development but also have far –…","_links":{"self":[{"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/posts\/4857","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/comments?post=4857"}],"version-history":[{"count":2,"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/posts\/4857\/revisions"}],"predecessor-version":[{"id":4861,"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/posts\/4857\/revisions\/4861"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/media\/4859"}],"wp:attachment":[{"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/media?parent=4857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/categories?post=4857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/tags?post=4857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}