欧盟ESG政策走向分析与研判：以退为进，永续优先

Group 1: EU ESG Policy Changes - The EU's temporary relaxation of sustainable regulations reflects a shift towards practical implementation, aiming to enhance economic competitiveness amid long-term concerns[1] - The Omnibus Package aims to reduce compliance pressure on companies by increasing the threshold for "large companies" from 250 to 1,000 employees and raising the revenue threshold from €150 million to €450 million, potentially excluding 80% of companies originally subject to CSRD[37] - The CSDDD will now focus only on direct suppliers, reducing due diligence requirements and limiting the scope of stakeholder engagement, which lowers compliance costs for companies[41] Group 2: Market Implications and Risks - The EU's ESG regulatory changes may foster closer cooperation between China and the EU in sustainable development, potentially reducing supply chain disputes[1] - There is a risk of the EU implementing green trade barriers or industry support policies that could impact Chinese renewable energy companies operating in Europe[2] - The market should remain vigilant regarding the potential for fluctuating market sentiments and the unpredictable implementation of ESG-related policies[3]