如何理解欧盟简化企业可持续发展报告披露？专家：盯住大企业

Core Points - The European Parliament has passed a significant revision of sustainability regulations, simplifying and reducing the number of companies subject to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) [1] - Only companies with an average employee count exceeding 1,750 and an annual net revenue exceeding €450 million will be required to conduct social and environmental reporting [1] - The reporting standards will be further simplified, with qualitative detail requirements reduced and industry-specific reporting becoming voluntary [1] Group 1 - The adjustment in EU ESG policies is perceived as a regulatory "relaxation" or a major shift in carbon emission policies [1] - The changes are aimed at making ESG policies more practical for medium-sized enterprises, which often have global supply chains [3] - The adjustment is expected to lower compliance costs for small enterprises while allowing regulatory bodies to focus on larger companies that contribute more significantly to emissions [6] Group 2 - The impact of the EU's regulatory changes on Chinese supply chains is considered minimal, as large companies like Anta will still need to set their own targets aligned with national or scientific goals [6] - There is a misconception that the EU's policy shift indicates a reduction in the importance of emission reductions in the European market, which is incorrect [6] - The majority of emissions in the EU come from a small percentage of companies, with 90% of enterprises contributing only 10% of total emissions, justifying the regulatory changes [6]