{"id":3280,"date":"2026-07-09T09:00:00","date_gmt":"2026-07-09T09:00:00","guid":{"rendered":"https:\/\/tw0909.com\/en\/?p=3280"},"modified":"2026-07-09T09:00:00","modified_gmt":"2026-07-09T09:00:00","slug":"csrd-%e7%ac%ac3%e9%a1%9e%e7%af%84%e7%96%87%e5%a0%b1%e5%91%8a%ef%bc%9a%e7%b4%99%e5%90%b8%e7%ae%a1%e4%be%9b%e6%87%89%e5%95%86","status":"publish","type":"post","link":"https:\/\/tw0909.com\/zh\/csrd-%e7%ac%ac3%e9%a1%9e%e7%af%84%e7%96%87%e5%a0%b1%e5%91%8a%ef%bc%9a%e7%b4%99%e5%90%b8%e7%ae%a1%e4%be%9b%e6%87%89%e5%95%86\/","title":{"rendered":"CSRD \u7b2c 3 \u985e\u6392\u653e\uff1a\u300c\u4ee3\u8cfc\u5546\u300d\u5c0d\u4f9b\u61c9\u5546\u6709\u4f55\u8981\u6c42"},"content":{"rendered":"<h1>CSRD \u8207\u7b2c 3 \u985e\u78b3\u6392\u653e\uff1a\u4f01\u696d\u63a1\u8cfc\u65b9\u73fe\u4eca\u5c0d\u5438\u7ba1\u4f9b\u61c9\u5546\u6709\u4f55\u8981\u6c42<\/h1>\n<p>\u5438\u7ba1\u4f9b\u61c9\u5546\u53ef\u80fd\u6c38\u9060\u4e0d\u6703\u63d0\u4ea4 CSRD \u5831\u544a\uff0c\u4f46\u5176\u5ba2\u6236\u53ef\u80fd\u6703\u63d0\u4ea4\u3002<\/p>\n<p>\u9019\u7a2e\u5dee\u7570\u5982\u4eca\u5df2\u53cd\u6620\u5728\u9032\u53e3\u5546\u3001\u9910\u98f2\u9023\u9396\u5e97\u3001\u5305\u88dd\u54c1\u724c\u3001\u98ef\u5e97\u96c6\u5718\u3001\u822a\u7a7a\u9910\u98df\u4f9b\u61c9\u5546\u53ca\u4ee3\u5de5\u88fd\u9020\u5546\u7684\u63a1\u8cfc\u96fb\u5b50\u90f5\u4ef6\u4e2d\u3002 \u554f\u984c\u5df2\u4e0d\u518d\u50c5\u6b62\u65bc\uff1a\u300c\u55ae\u50f9\u3001\u6700\u4f4e\u8a02\u8cfc\u91cf\uff08MOQ\uff09\u3001\u4ea4\u8ca8\u671f\u548c\u7d19\u7bb1\u898f\u683c\u70ba\u4f55\uff1f\u300d\u63a1\u8cfc\u4eba\u54e1\u8d8a\u4f86\u8d8a\u9700\u8981\u4e86\u89e3\u5438\u7ba1\u7531\u4f55\u7a2e\u6750\u6599\u88fd\u6210\u3001\u4f9b\u61c9\u5546\u5982\u4f55\u652f\u63f4\u6392\u653e\u5831\u544a\u3001\u5168\u6c1f\u70f7\u57fa\u7269\u8cea\uff08PFAS\uff09\u98a8\u96aa\u662f\u5426\u5df2\u53d7\u5230\u63a7\u5236\uff0c\u4ee5\u53ca\u54ea\u4e9b\u53ef\u5806\u80a5\u6027\u6216\u7522\u54c1\u6587\u4ef6\u5be6\u969b\u4e0a\u53ef\u4f9b\u67e5\u6838\u3002<\/p>\n<p>\u6839\u64da\u300a\u4f01\u696d\u6c38\u7e8c\u5831\u544a\u6cd5\u300b\uff08CSRD\uff09\u53ca\u300a\u74b0\u5883\u8207\u793e\u6703\u5831\u544a\u6a19\u6e96\u300b\uff08ESRS\uff09E1\u689d\u6b3e\uff0c\u9069\u7528\u7bc4\u570d\u5167\u7684\u4f01\u696d\u5fc5\u9808\u63ed\u9732\u5177\u91cd\u5927\u6027\u7684\u7b2c3\u985e\u6392\u653e\u91cf\uff0c\u5305\u62ec\u4e0a\u6e38\u50f9\u503c\u93c8\u7684\u6392\u653e\u91cf\u3002 Normative \u6e05\u695a\u5730\u7e3d\u7d50\u4e86\u5be6\u52d9\u91cd\u9ede\uff1a\u7576\u6c23\u5019\u8b70\u984c\u5177\u6709\u91cd\u5927\u6027\u6642\uff0cCSRD \u8981\u6c42\u62ab\u9732\u7bc4\u7587 3 \u6392\u653e\u91cf\uff1b\u800c\u7bc4\u7587 3 \u6db5\u84cb\u4f01\u696d\u672a\u64c1\u6709\u6216\u63a7\u5236\u4e4b\u4f86\u6e90\u6240\u7522\u751f\u7684\u6392\u653e\uff0c\u5305\u62ec\u4f9b\u61c9\u5546\u53ca\u7522\u54c1\u751f\u547d\u9031\u671f\u5f71\u97ff\uff08<a href=\"https:\/\/normative.io\/insight\/scope-3-reporting-csrd-sbti\/\" target=\"_blank\" rel=\"noopener\">\u898f\u7bc4\u6027<\/a>).<\/p>\n<p>\u5c0d\u5438\u7ba1\u4f9b\u61c9\u5546\u800c\u8a00\uff0c\u9019\u4f7f\u5f97\u539f\u672c\u666e\u901a\u7684\u92b7\u552e\u5c0d\u8a71\u8f49\u8b8a\u70ba\u95dc\u65bc\u6587\u4ef6\u8aaa\u660e\u7684\u5c0d\u8a71\u3002\u80fd\u5920\u63d0\u4f9b\u5be6\u7528\u6a94\u6848\u3001\u660e\u78ba\u8072\u660e\u4ee5\u53ca\u4e00\u81f4\u65b9\u6cd5\u7684\u4f9b\u61c9\u5546\uff0c\u76f8\u8f03\u65bc\u50c5\u80fd\u8072\u7a31\u300c\u74b0\u4fdd\u7d19\u5438\u7ba1\u300d\u7684\u4f9b\u61c9\u5546\uff0c\u5c07\u66f4\u5177\u512a\u52e2\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u76ee\u9304<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u986f\u793a\/\u96b1\u85cf\u5167\u5bb9\u76ee\u9304\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u63db<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/tw0909.com\/zh\/csrd-%e7%ac%ac3%e9%a1%9e%e7%af%84%e7%96%87%e5%a0%b1%e5%91%8a%ef%bc%9a%e7%b4%99%e5%90%b8%e7%ae%a1%e4%be%9b%e6%87%89%e5%95%86\/#Why_Straw_Suppliers_Are_Suddenly_Getting_CSRD_Questionnaires\" >\u70ba\u4f55\u5438\u7ba1\u4f9b\u61c9\u5546\u7a81\u7136\u6536\u5230 CSRD \u554f\u5377\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/tw0909.com\/zh\/csrd-%e7%ac%ac3%e9%a1%9e%e7%af%84%e7%96%87%e5%a0%b1%e5%91%8a%ef%bc%9a%e7%b4%99%e5%90%b8%e7%ae%a1%e4%be%9b%e6%87%89%e5%95%86\/#Scope_3_In_One_Page\" >\u4e00\u9801\u4e86\u89e3\u7b2c 3 \u985e\u6392\u653e<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/tw0909.com\/zh\/csrd-%e7%ac%ac3%e9%a1%9e%e7%af%84%e7%96%87%e5%a0%b1%e5%91%8a%ef%bc%9a%e7%b4%99%e5%90%b8%e7%ae%a1%e4%be%9b%e6%87%89%e5%95%86\/#Scope_3_Category_1_Where_Your_Buyers_Biggest_Number_Hides\" >\u7b2c 3 \u985e\u7bc4\u7587\u7b2c 1 \u985e\uff1a\u8cb7\u65b9\u6700\u91cd\u8981\u7684\u6578\u5b57\u85cf\u5728\u54ea\u88e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/tw0909.com\/zh\/csrd-%e7%ac%ac3%e9%a1%9e%e7%af%84%e7%96%87%e5%a0%b1%e5%91%8a%ef%bc%9a%e7%b4%99%e5%90%b8%e7%ae%a1%e4%be%9b%e6%87%89%e5%95%86\/#From_EcoVadis_To_CDP_To_SBTi_How_Buyers_Push_Climate_Data_Downstream\" >\u5f9e EcoVadis \u5230 CDP \u518d\u5230 SBTi\uff1a\u8cb7\u65b9\u5982\u4f55\u63a8\u52d5\u6c23\u5019\u6578\u64da\u5411\u4e0b\u6e38\u50b3\u905e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/tw0909.com\/zh\/csrd-%e7%ac%ac3%e9%a1%9e%e7%af%84%e7%96%87%e5%a0%b1%e5%91%8a%ef%bc%9a%e7%b4%99%e5%90%b8%e7%ae%a1%e4%be%9b%e6%87%89%e5%95%86\/#What_Primary_Data_Actually_Means\" >\u300c\u539f\u59cb\u8cc7\u6599\u300d\u7684\u771f\u6b63\u542b\u7fa9\u662f\u4ec0\u9ebc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/tw0909.com\/zh\/csrd-%e7%ac%ac3%e9%a1%9e%e7%af%84%e7%96%87%e5%a0%b1%e5%91%8a%ef%bc%9a%e7%b4%99%e5%90%b8%e7%ae%a1%e4%be%9b%e6%87%89%e5%95%86\/#The_2025_Omnibus_Reset_Smaller_Scope_Same_Supplier_Pressure\" >2025 \u5e74\u7d9c\u5408\u91cd\u7f6e\uff1a\u7bc4\u570d\u7e2e\u5c0f\uff0c\u4f9b\u61c9\u5546\u58d3\u529b\u4e0d\u8b8a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/tw0909.com\/zh\/csrd-%e7%ac%ac3%e9%a1%9e%e7%af%84%e7%96%87%e5%a0%b1%e5%91%8a%ef%bc%9a%e7%b4%99%e5%90%b8%e7%ae%a1%e4%be%9b%e6%87%89%e5%95%86\/#The_PFAS_Trap_Why_Paper_Is_Not_Automatically_The_Compliant_Answer\" >PFAS \u9677\u9631\uff1a\u70ba\u4f55\u7d19\u5f35\u4e26\u975e\u81ea\u52d5\u7b26\u5408\u898f\u7bc4\u7684\u89e3\u6c7a\u65b9\u6848<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/tw0909.com\/zh\/csrd-%e7%ac%ac3%e9%a1%9e%e7%af%84%e7%96%87%e5%a0%b1%e5%91%8a%ef%bc%9a%e7%b4%99%e5%90%b8%e7%ae%a1%e4%be%9b%e6%87%89%e5%95%86\/#Compostability_Certifications_Buyers_Ask_For\" >\u8cb7\u5bb6\u8981\u6c42\u7684\u53ef\u5806\u80a5\u6027\u8a8d\u8b49<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/tw0909.com\/zh\/csrd-%e7%ac%ac3%e9%a1%9e%e7%af%84%e7%96%87%e5%a0%b1%e5%91%8a%ef%bc%9a%e7%b4%99%e5%90%b8%e7%ae%a1%e4%be%9b%e6%87%89%e5%95%86\/#Supplier_Readiness_Checklist_For_CSRD-Driven_Procurement\" >\u91dd\u5c0d CSRD \u9a45\u52d5\u63a1\u8cfc\u7684\u4f9b\u61c9\u5546\u6e96\u5099\u72c0\u6cc1\u6aa2\u67e5\u6e05\u55ae<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/tw0909.com\/zh\/csrd-%e7%ac%ac3%e9%a1%9e%e7%af%84%e7%96%87%e5%a0%b1%e5%91%8a%ef%bc%9a%e7%b4%99%e5%90%b8%e7%ae%a1%e4%be%9b%e6%87%89%e5%95%86\/#How_tw0909_Helps_Buyers_De-Risk_Their_Scope_3_Story\" >tw0909 \u5982\u4f55\u5354\u52a9\u8cb7\u65b9\u964d\u4f4e\u5176\u300c\u7bc4\u7587 3\u300d\u76f8\u95dc\u98a8\u96aa<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Why_Straw_Suppliers_Are_Suddenly_Getting_CSRD_Questionnaires\"><\/span>\u70ba\u4f55\u5438\u7ba1\u4f9b\u61c9\u5546\u7a81\u7136\u6536\u5230 CSRD \u554f\u5377\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u300a\u4f01\u696d\u793e\u6703\u8cac\u4efb\u62ab\u9732\u689d\u4f8b\u300b\uff08CSRD\uff09\u4e26\u672a\u5c07\u6240\u6709\u6d77\u5916\u4f9b\u61c9\u5546\u8996\u70ba\u6b50\u76df\u7533\u5831\u516c\u53f8\u3002\u9019\u7a2e\u58d3\u529b\u662f\u9593\u63a5\u7684\u3002<\/p>\n<p>\u8cb7\u65b9\u96c6\u5718\u5167\u7684\u5927\u578b\u4f01\u696d\u5fc5\u9808\u5831\u544a\u5176\u81ea\u8eab\u5c0d\u50f9\u503c\u93c8\u7684\u5f71\u97ff\uff0c\u800c ESRS E1 \u8981\u6c42\u5b83\u5011\u6309\u985e\u5225\u3001\u65b9\u6cd5\u3001\u6392\u653e\u56e0\u5b50\u4f86\u6e90\uff0c\u4ee5\u53ca\u539f\u59cb\u8cc7\u6599\u8207\u6b21\u7d1a\u8cc7\u6599\u7684\u5206\u914d\u6bd4\u4f8b\uff0c\u62ab\u9732\u5177\u91cd\u5927\u5f71\u97ff\u7684 Scope 3 \u7e3d\u6392\u653e\u91cf\uff08<a href=\"https:\/\/www.anthesisgroup.com\/insights\/scope-3-reporting-csrd\/\" target=\"_blank\" rel=\"noopener\">Anthesis<\/a>; <a href=\"https:\/\/normative.io\/insight\/scope-3-reporting-csrd-sbti\/\" target=\"_blank\" rel=\"noopener\">\u898f\u7bc4\u6027<\/a>).<\/p>\n<p>\u5438\u7ba1\u4f9b\u61c9\u5546\u5c31\u4f4d\u65bc\u8a72\u4e0a\u6e38\u50f9\u503c\u93c8\u4e4b\u4e2d\u3002\u82e5\u54c1\u724c\u3001\u9032\u53e3\u5546\u3001\u98ef\u5e97\u96c6\u5718\u3001\u822a\u7a7a\u516c\u53f8\u9910\u98f2\u4f9b\u61c9\u5546\u6216\u9910\u98f2\u9023\u9396\u5e97\u5927\u91cf\u63a1\u8cfc\u62cb\u68c4\u5f0f\u5438\u7ba1\uff0c\u9019\u4e9b\u7522\u54c1\u4fbf\u53ef\u80fd\u7d0d\u5165\u8cb7\u65b9\u7684\u7b2c 3 \u985e\u78b3\u8db3\u8de1\u7bc4\u570d\u3002 \u8cb7\u65b9\u6216\u8a31\u7121\u9700\u5728\u7b2c\u4e00\u5929\u5c31\u7372\u5f97\u5b8c\u7f8e\u7684\u7522\u54c1\u78b3\u8db3\u8de1\u6578\u64da\uff0c\u4f46\u78ba\u5be6\u9700\u8981\u4e00\u5957\u53ef\u4fe1\u7684\u7a3d\u6838\u8ecc\u8de1\uff1a\u7522\u54c1\u7531\u54ea\u4e9b\u539f\u6599\u88fd\u6210\u3001\u4f9b\u61c9\u5546\u6578\u64da\u5982\u4f55\u8490\u96c6\u3001\u63a1\u7528\u4e86\u54ea\u4e9b\u5047\u8a2d\uff0c\u4ee5\u53ca\u54ea\u4e9b\u8072\u660e\u65e5\u5f8c\u53ef\u4f9b\u67e5\u6838\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Scope_3_In_One_Page\"><\/span>\u4e00\u9801\u4e86\u89e3\u7b2c 3 \u985e\u6392\u653e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7bc4\u7587 1 \u6db5\u84cb\u4f01\u696d\u6240\u64c1\u6709\u6216\u63a7\u5236\u4e4b\u8cc7\u7522\u6240\u7522\u751f\u7684\u6392\u653e\u91cf\u3002\u7bc4\u7587 2 \u6db5\u84cb\u8cfc\u96fb\u6240\u7522\u751f\u7684\u6392\u653e\u91cf\u3002\u7bc4\u7587 3 \u6db5\u84cb\u50f9\u503c\u93c8\u4e2d\u5176\u9918\u90e8\u5206\uff0c\u5305\u62ec\u4e0a\u6e38\u8207\u4e0b\u6e38\u3002<\/p>\n<p>\u300a\u6eab\u5ba4\u6c23\u9ad4\u5354\u8b70\u300b\u5c07\u7b2c 3 \u985e\u6392\u653e\u5206\u70ba 15 \u500b\u985e\u5225\uff0c\u5176\u4e2d\u5305\u62ec\u7b2c 1 \u985e\uff1a\u63a1\u8cfc\u7684\u8ca8\u7269\u8207\u670d\u52d9\uff08<a href=\"https:\/\/ghgprotocol.org\/scope-3-calculation-guidance-2\" target=\"_blank\" rel=\"noopener\">\u6eab\u5ba4\u6c23\u9ad4\u5354\u8b70<\/a>). \u5c0d\u8cb7\u5bb6\u800c\u8a00\uff0c\u5438\u7ba1\u672a\u5fc5\u53ea\u662f\u9805\u5fae\u4e0d\u8db3\u9053\u7684\u6587\u5177\u985e\u63a1\u8cfc\u3002\u5b83\u53ef\u80fd\u662f\u9700\u8207\u98df\u54c1\u63a5\u89f8\u7684\u5305\u88dd\u6216\u670d\u52d9\u7528\u7522\u54c1\uff0c\u4e26\u9700\u900f\u904e\u773e\u591a\u5206\u5e97\u3001\u5e02\u5834\u3001\u7d93\u92b7\u5546\u6216\u52a0\u76df\u64da\u9ede\u9032\u884c\u8a02\u8cfc\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Scope_3_Category_1_Where_Your_Buyers_Biggest_Number_Hides\"><\/span>\u7b2c 3 \u985e\u7bc4\u7587\u7b2c 1 \u985e\uff1a\u8cb7\u65b9\u6700\u91cd\u8981\u7684\u6578\u5b57\u85cf\u5728\u54ea\u88e1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5c0d\u8a31\u591a\u54c1\u724c\u3001\u96f6\u552e\u5546\u3001\u88fd\u9020\u5546\u53ca\u9910\u98f2\u670d\u52d9\u96c6\u5718\u800c\u8a00\uff0c\u7b2c\u4e00\u985e\uff08Category 1\uff09\u662f\u6700\u5927\u7684\u300c\u7bc4\u7587\u4e09\u300d\uff08Scope 3\uff09\u6392\u653e\u4f86\u6e90\u4e4b\u4e00\u3002Normative \u6307\u51fa\uff0c\u5c0d\u65bc\u88fd\u9020\u3001\u96f6\u552e\u53ca\u5c08\u696d\u670d\u52d9\u516c\u53f8\u800c\u8a00\uff0c\u7b2c\u4e00\u985e\u901a\u5e38\u4f54\u4e3b\u5c0e\u5730\u4f4d\uff0c\u56e0\u70ba\u63a1\u8cfc\u7684\u5546\u54c1\u627f\u8f09\u4e86\u5927\u90e8\u5206\u7684\u78b3\u8db3\u8de1\uff08<a href=\"https:\/\/normative.io\/insight\/scope-3-reporting-csrd-sbti\/\" target=\"_blank\" rel=\"noopener\">\u898f\u7bc4\u6027<\/a>).<\/p>\n<p>\u6b63\u56e0\u5982\u6b64\uff0c\u63a1\u8cfc\u65b9\u901a\u5e38\u6703\u5f9e\u4e00\u7d1a\u4f9b\u61c9\u5546\u8457\u624b\uff1a\u4e5f\u5c31\u662f\u8207\u5176\u5efa\u7acb\u76f4\u63a5\u63a1\u8cfc\u8a02\u55ae\u95dc\u4fc2\u7684\u4f01\u696d\u3002\u300a\u6eab\u5ba4\u6c23\u9ad4\u5354\u8b70\u300b\uff08GHG Protocol\uff09\u7684\u7b2c 3 \u985e\u6392\u653e\u91cf\u8a08\u7b97\u6307\u5f15\u5efa\u8b70\uff0c\u63a1\u8cfc\u65b9\u61c9\u5728\u53ef\u53d6\u5f97\u7684\u60c5\u6cc1\u4e0b\uff0c\u53c3\u8003\u91dd\u5c0d\u7279\u5b9a\u4f9b\u61c9\u5546\u53ca\u7522\u54c1\u5c64\u7d1a\u7684\u300c\u5f9e\u6416\u7c43\u5230\u5ee0\u9580\u300d\u8cc7\u8a0a\uff0c\u800c\u975e\u50c5\u4f9d\u8cf4\u7c60\u7d71\u7684\u5e73\u5747\u503c\uff08<a href=\"https:\/\/ghgprotocol.org\/scope-3-calculation-guidance-2\" target=\"_blank\" rel=\"noopener\">\u6eab\u5ba4\u6c23\u9ad4\u5354\u8b70<\/a>).<\/p>\n<p>\u5c31\u5438\u7ba1\u63a1\u8cfc\u800c\u8a00\uff0c\u9019\u6539\u8b8a\u4e86\u8cb7\u65b9\u5c0d\u4f9b\u61c9\u5546\u7684\u671f\u671b\u3002\u82e5\u50c5\u6a19\u793a\u6a21\u7cca\u7684\u300c\u74b0\u4fdd\u300d\u6a19\u7c64\uff0c\u5c07\u5c0e\u81f4\u8cb7\u65b9\u5728\u5831\u544a\u65b9\u9762\u51fa\u73fe\u7f3a\u53e3\u3002\u66f4\u660e\u78ba\u7684\u7b54\u8986\u61c9\u6db5\u84cb\u539f\u6599\u3001\u88fd\u9020\u6d41\u7a0b\u3001\u5168\u6c1f\u70f7\u57fa\u7269\u8cea\uff08PFAS\uff09\u72c0\u6cc1\u3001\u9ecf\u5408\u5291\u72c0\u6cc1\u3001\u5305\u88dd\u3001\u904b\u8f38\u5047\u8a2d\uff0c\u4ee5\u53ca\u53ef\u4f9b\u67e5\u95b1\u7684\u6587\u4ef6\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"From_EcoVadis_To_CDP_To_SBTi_How_Buyers_Push_Climate_Data_Downstream\"><\/span>\u5f9e EcoVadis \u5230 CDP \u518d\u5230 SBTi\uff1a\u8cb7\u65b9\u5982\u4f55\u63a8\u52d5\u6c23\u5019\u6578\u64da\u5411\u4e0b\u6e38\u50b3\u905e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>CSRD \u662f\u63a8\u52d5\u8cc7\u8a0a\u62ab\u9732\u7684\u6cd5\u5f8b\u4f9d\u64da\uff0c\u4f46\u8cb7\u65b9\u901a\u5e38\u6703\u5c07\u9019\u80a1\u58d3\u529b\u8f49\u5316\u70ba\u5176\u63a1\u8cfc\u5718\u968a\u5df2\u719f\u6089\u7684\u4f9b\u61c9\u5546\u8a08\u756b\u3002<\/p>\n<p>CDP \u4f9b\u61c9\u93c8\u8a08\u756b\u662f\u5176\u4e2d\u4e00\u500b\u5e38\u898b\u9014\u5f91\u30022025 \u5e74\uff0c\u8d85\u904e 270 \u5bb6\u4e3b\u8981\u63a1\u8cfc\u5546\u900f\u904e CDP \u7684\u4f9b\u61c9\u93c8\u8a08\u756b\uff0c\u5411\u7d04 45,000 \u5bb6\u4f9b\u61c9\u5546\u7d22\u53d6\u74b0\u5883\u6578\u64da\uff1b\u800c\u6574\u9ad4\u800c\u8a00\uff0c\u5171\u6709\u8d85\u904e 23,100 \u5bb6\u4f01\u696d\u3001\u57ce\u5e02\u53ca\u5730\u5340\u900f\u904e CDP \u9032\u884c\u8cc7\u8a0a\u63ed\u9732\uff08<a href=\"https:\/\/www.cdp.net\/en\/supply-chain\" target=\"_blank\" rel=\"noopener\">CDP<\/a>; <a href=\"https:\/\/www.cdp.net\/en\/insights\/keeping-pace-disclosure-data-factsheet-2025\" target=\"_blank\" rel=\"noopener\">\u300a2025\u5e74 CDP \u8cc7\u8a0a\u62ab\u9732\u6982\u89bd\u300b<\/a>). \u82e5\u5ba2\u6236\u63a1\u7528 CDP\uff0c\u5438\u7ba1\u4f9b\u61c9\u5546\u53ef\u80fd\u6703\u6536\u5230\u95dc\u65bc\u6392\u653e\u908a\u754c\u3001\u6e1b\u6392\u76ee\u6a19\u3001\u7522\u54c1\u8cc7\u6599\u53ca\u4f9b\u61c9\u5546\u53c3\u8207\u5ea6\u7684\u7d50\u69cb\u5316\u554f\u984c\u3002<\/p>\n<p>EcoVadis \u5247\u662f\u53e6\u4e00\u7a2e\u9014\u5f91\u3002\u8a72\u9ad4\u7cfb\u91dd\u5c0d\u4f9b\u61c9\u5546\u5728\u74b0\u5883\u3001\u52de\u5de5\u8207\u4eba\u6b0a\u3001\u5546\u696d\u9053\u5fb7\u4ee5\u53ca\u6c38\u7e8c\u63a1\u8cfc\u7b49\u9818\u57df\u9032\u884c\u8a55\u5206\uff0c\u5206\u6578\u7bc4\u570d\u70ba 0 \u81f3 100 \u5206\u3002 DQS \u5217\u8209\u4e86\u82e5\u5e72\u8cb7\u65b9\u7684\u5be6\u4f8b\uff0c\u4f8b\u5982\u901a\u7528\u6c7d\u8eca\uff08GM\uff09\u8981\u6c42\u4e00\u7d1a\u4f9b\u61c9\u5546\u627f\u8afe\u9054\u5230\u81f3\u5c11 50 \u5206\u7684 EcoVadis \u8a55\u5206\uff0c\u4ee5\u53ca\u60e0\u666e\uff08HP\uff09\u76ee\u6a19\u5728 2025 \u5e74\u524d\uff0c\u5c07 80% \u7684\u88fd\u9020\u652f\u51fa\u8f49\u5411\u7b26\u5408 SBTi \u6a19\u6e96\u7684\u4f9b\u61c9\u5546\uff08<a href=\"https:\/\/www.dqsglobal.com\/en\/explore\/blog\/ecovadis-vs-cdp-a-complete-guide-to-esg-ratings-and-climate-disclosure-systems\" target=\"_blank\" rel=\"noopener\">DQS<\/a>).<\/p>\n<p>SBTi \u589e\u52a0\u4e86\u8a2d\u5b9a\u76ee\u6a19\u7684\u58d3\u529b\u3002\u7576\u4f01\u696d\u50f9\u503c\u93c8\u7684\u6392\u653e\u91cf\u8d85\u904e 40% \u7e3d\u6392\u653e\u91cf\u6642\uff0c\u5fc5\u9808\u8a2d\u5b9a\u7bc4\u7587 3 \u76ee\u6a19\uff1b\u77ed\u671f\u76ee\u6a19\u901a\u5e38\u9700\u6db5\u84cb\u81f3\u5c11 67% \u7684\u7e3d\u7bc4\u7587 3 \u6392\u653e\u91cf\uff08<a href=\"https:\/\/normative.io\/insight\/sbti-scope-3-requirements\/\" target=\"_blank\" rel=\"noopener\">\u898f\u7bc4\u6027<\/a>; <a href=\"https:\/\/sciencebasedtargets.org\/standards-and-guidance\" target=\"_blank\" rel=\"noopener\">SBTi<\/a>).<\/p>\n<p>\u9019\u4e9b\u662f\u5916\u90e8\u6846\u67b6\u8207\u5e02\u5834\u80cc\u666f\uff0c\u4e26\u975e tw0909 \u670d\u52d9\u3002\u5be6\u969b\u4e0a\uff0c\u4f7f\u7528\u9019\u4e9b\u6846\u67b6\u7684\u8cb7\u5bb6\u9700\u8981\u80fd\u5920\u8fc5\u901f\u4e14\u4e00\u81f4\u5730\u505a\u51fa\u56de\u61c9\u7684\u4f9b\u61c9\u5546\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_Primary_Data_Actually_Means\"><\/span>\u300c\u539f\u59cb\u8cc7\u6599\u300d\u7684\u771f\u6b63\u542b\u7fa9\u662f\u4ec0\u9ebc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u300c\u4e00\u624b\u8cc7\u6599\u300d\u6307\u76f4\u63a5\u5f9e\u50f9\u503c\u93c8\u5408\u4f5c\u5925\u4f34\u8655\u53d6\u5f97\u7684\u3001\u8207\u7279\u5b9a\u4f9b\u61c9\u5546\u6216\u7279\u5b9a\u6d3b\u52d5\u76f8\u95dc\u7684\u8cc7\u6599\u3002\u300c\u4e8c\u624b\u8cc7\u6599\u300d\u5247\u6307\u4f30\u7b97\u503c\u3001\u5e73\u5747\u503c\u6216\u57fa\u65bc\u652f\u51fa\u8a08\u7b97\u7684\u4fc2\u6578\u3002<\/p>\n<p>ESRS E1 \u4e4b\u6240\u4ee5\u5f37\u8abf\u6b64\u5340\u5225\u7684\u91cd\u8981\u6027\uff0c\u662f\u56e0\u70ba\u9069\u7528\u7bc4\u570d\u5167\u7684\u63a1\u8cfc\u65b9\u5fc5\u9808\u91dd\u5c0d\u5177\u5be6\u8cea\u5f71\u97ff\u529b\u7684\u7b2c 3 \u985e\u6392\u653e\u985e\u5225\uff0c\u62ab\u9732\u5176\u6578\u64da\u4e2d\u300c\u4e00\u624b\u6578\u64da\u300d\u8207\u300c\u4e8c\u624b\u6578\u64da\u300d\u7684\u5340\u5206\uff08<a href=\"https:\/\/normative.io\/insight\/scope-3-reporting-csrd-sbti\/\" target=\"_blank\" rel=\"noopener\">\u898f\u7bc4\u6027<\/a>). \u300a\u6eab\u5ba4\u6c23\u9ad4\u5354\u8b70\u300b\u7b2c 1 \u985e\u6307\u5f15\u898f\u5b9a\uff0c\u5728\u6709\u53ef\u9760\u6578\u64da\u53ef\u4f9b\u4f7f\u7528\u7684\u60c5\u6cc1\u4e0b\uff0c\u61c9\u512a\u5148\u63a1\u7528\u91dd\u5c0d\u7279\u5b9a\u4f9b\u61c9\u5546\u7684\u65b9\u6cd5\uff0c\u800c\u975e\u57fa\u65bc\u5e73\u5747\u6578\u64da\u6216\u63a1\u8cfc\u91d1\u984d\u7684\u65b9\u6cd5\uff08<a href=\"https:\/\/ghgprotocol.org\/sites\/default\/files\/2022-12\/Chapter1.pdf\" target=\"_blank\" rel=\"noopener\">\u300a\u6eab\u5ba4\u6c23\u9ad4\u5354\u8b70\u300b\u7b2c\u4e00\u7ae0 PDF<\/a>).<\/p>\n<p>\u9019\u4e26\u4e0d\u610f\u5473\u8457\u6bcf\u5bb6\u5438\u7ba1\u4f9b\u61c9\u5546\u90fd\u5fc5\u9808\u5df2\u7d93\u64c1\u6709\u7d93\u7b2c\u4e09\u65b9\u9a57\u8b49\u7684\u5b8c\u6574\u74b0\u5883\u7522\u54c1\u8072\u660e\uff08EPD\uff09\u3002\u4f46\u9019\u78ba\u5be6\u8868\u793a\uff0c\u8cb7\u5bb6\u8d8a\u4f86\u8d8a\u50be\u5411\u65bc\u9078\u64c7\u90a3\u4e9b\u80fd\u8d85\u8d8a\u7c60\u7d71\u8072\u660e\u7684\u4f9b\u61c9\u5546\u3002<\/p>\n<p>\u5178\u578b\u7684\u6587\u4ef6\u6e05\u55ae\u901a\u5e38\u5305\u542b\u7522\u54c1\u78b3\u8db3\u8de1\uff08PCF\uff09\u3001\u74b0\u5883\u7522\u54c1\u8072\u660e\uff08EPD\uff09\uff08\u5982\u6709\uff09\u3001\u4f9b\u61c9\u5546\u7533\u5831\u7684\u6392\u653e\u8a08\u7b97\u65b9\u6cd5\u3001\u6750\u6599\u8072\u660e\u3001\u4e0d\u542b\u5168\u6c1f\u70f7\u57fa\u7269\u8cea\uff08PFAS\uff09\u8072\u660e\u3001\u7b26\u5408\u76ee\u6a19\u5e02\u5834\u8981\u6c42\u7684\u53ef\u5806\u80a5\u6027\u6587\u4ef6\uff0c\u4ee5\u53ca\u5857\u6599\u6216\u9ecf\u5408\u5291\u7684\u63ed\u9732\u8cc7\u8a0a\u3002 \u5099\u59a5\u9019\u4e9b\u6587\u4ef6\u53ef\u7e2e\u77ed\u63a1\u8cfc\u9031\u671f\uff0c\u56e0\u70ba\u7576\u5546\u696d\u689d\u6b3e\u5df2\u9032\u5165\u5354\u5546\u968e\u6bb5\u6642\uff0c\u8cb7\u65b9\u4fbf\u7121\u9700\u518d\u8ffd\u67e5\u57fa\u672c\u8b49\u660e\u6587\u4ef6\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"The_2025_Omnibus_Reset_Smaller_Scope_Same_Supplier_Pressure\"><\/span>2025 \u5e74\u7d9c\u5408\u91cd\u7f6e\uff1a\u7bc4\u570d\u7e2e\u5c0f\uff0c\u4f9b\u61c9\u5546\u58d3\u529b\u4e0d\u8b8a<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6b50\u76df\u7684\u300c\u7d9c\u5408\u6cd5\u6848\u300d\u96d6\u8abf\u6574\u4e86\u300a\u4f01\u696d\u6c38\u7e8c\u8207\u62ab\u9732\u6cd5\u300b\uff08CSRD\uff09\u7684\u6642\u7a0b\u8207\u9069\u7528\u7bc4\u570d\uff0c\u4f46\u4e26\u672a\u6d88\u9664\u5927\u578b\u63a1\u8cfc\u5546\u5728\u4f9b\u61c9\u93c8\u65b9\u9762\u6240\u9762\u81e8\u7684\u58d3\u529b\u3002<\/p>\n<p>\u300a\u66ab\u505c\u8a08\u6642\u6307\u4ee4\u300b\u65bc 2025 \u5e74 4 \u6708 14 \u65e5\u7372\u901a\u904e\uff0c\u5c07\u7b2c\u4e8c\u6ce2\u8207\u7b2c\u4e09\u6ce2\u7684\u5831\u544a\u671f\u9650\u5ef6\u5f8c\u5169\u5e74\uff1b\u6839\u64da\u4fee\u8a02\u5f8c\u7684\u6642\u9593\u8868\uff0c\u8a31\u591a\u5927\u578b\u4f01\u696d\u5c07\u65bc 2028 \u5e74\u5c31 2027 \u8ca1\u653f\u5e74\u5ea6\u63d0\u4ea4\u5831\u544a\uff08<a href=\"https:\/\/www.sidley.com\/en\/insights\/newsupdates\/2025\/04\/eu-omnibus-package-eu-adopts-stop-the-clock-directive-and-begins-esrs-simplification-process\" target=\"_blank\" rel=\"noopener\">\u897f\u5fb7\u5229<\/a>).<\/p>\n<p>\u7406\u4e8b\u6703\u8207\u6b50\u6d32\u8b70\u6703\u4ea6\u65bc 2025 \u5e74 12 \u6708 9 \u65e5\u5c31\u7c21\u5316\u6c38\u7e8c\u6027\u5831\u544a\u9054\u6210\u521d\u6b65\u5354\u8b70\u3002\u91dd\u5c0d\u300a\u4f01\u696d\u6c38\u7e8c\u5831\u544a\u6307\u4ee4\u300b\uff08CSRD\uff09\uff0c\u8a72\u5354\u8b70\u65b0\u589e\u4e86\u6de8\u71df\u696d\u984d\u8d85\u904e 4.5 \u5104\u6b50\u5143\u7684\u9580\u6abb\uff0c\u4e26\u7dad\u6301\u50f1\u54e1\u4eba\u6578\u8d85\u904e 1,000 \u4eba\u7684\u9580\u6abb\uff0c\u540c\u6642\u5c07\u4e0a\u5e02\u4e2d\u5c0f\u4f01\u696d\u6392\u9664\u5728\u81ea\u52d5\u9069\u7528\u7bc4\u570d\u4e4b\u5916\uff08<a href=\"https:\/\/www.consilium.europa.eu\/en\/press\/press-releases\/2025\/12\/09\/council-and-parliament-strike-a-deal-to-simplify-sustainability-reporting-and-due-diligence-requirements-and-boost-eu-competitiveness\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u7406\u4e8b\u6703<\/a>). Normative \u65bc 2026 \u5e74\u7684\u66f4\u65b0\u6307\u51fa\uff0c\u4fee\u8a02\u5f8c\u7684\u9580\u6abb\u5c07\u4f7f\u7d04 90% \u5bb6\u539f\u5148\u7d0d\u5165\u9069\u7528\u7bc4\u570d\u7684\u4f01\u696d\u6392\u9664\u5728\u5916\uff0c\u540c\u6642\u7dad\u6301\u5c0d\u4ecd\u5c6c\u9069\u7528\u7bc4\u570d\u4e4b\u4f01\u696d\u7684\u7b2c 3 \u985e\u7bc4\u7587\u62ab\u9732\u8981\u6c42\uff08<a href=\"https:\/\/normative.io\/insight\/scope-3-reporting-csrd-sbti\/\" target=\"_blank\" rel=\"noopener\">\u898f\u7bc4\u6027<\/a>).<\/p>\n<p>\u5c0d\u7a3b\u8349\u4f9b\u61c9\u5546\u800c\u8a00\uff0c\u8cb7\u65b9\u5c64\u9762\u7684\u5f71\u97ff\u5f88\u660e\u78ba\uff1a\u76f4\u63a5\u5411\u8cb7\u65b9\u5f59\u5831\u7684\u5c0d\u8c61\u6e1b\u5c11\uff0c\u4e26\u4e0d\u4ee3\u8868\u56b4\u82db\u7684\u554f\u5377\u8abf\u67e5\u6703\u96a8\u4e4b\u6e1b\u5c11\u3002\u4ecd\u8655\u65bc\u76e3\u7ba1\u7bc4\u570d\u5167\u7684\u4f01\u696d\uff0c\u4ecd\u662f\u90a3\u4e9b\u64c1\u6709\u5145\u8db3\u8cc7\u6e90\u8207\u5f71\u97ff\u529b\uff0c\u8db3\u4ee5\u5c07\u6578\u64da\u8981\u6c42\u4e0b\u9054\u7d66\u4f9b\u61c9\u5546\u7684\u5927\u578b\u54c1\u724c\u3001\u9032\u53e3\u5546\u53ca\u4f01\u696d\u96c6\u5718\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"The_PFAS_Trap_Why_Paper_Is_Not_Automatically_The_Compliant_Answer\"><\/span>PFAS \u9677\u9631\uff1a\u70ba\u4f55\u7d19\u5f35\u4e26\u975e\u81ea\u52d5\u7b26\u5408\u898f\u7bc4\u7684\u89e3\u6c7a\u65b9\u6848<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7d19\u5438\u7ba1\u5e38\u88ab\u8996\u70ba\u5851\u81a0\u5438\u7ba1\u66f4\u5b89\u5168\u7684\u66ff\u4ee3\u54c1\u3002\u9019\u7a2e\u5047\u8a2d\u9700\u8981\u8b49\u64da\u652f\u6301\u3002<\/p>\n<p>\u4e00\u9805 2023 \u5e74\u7684\u6bd4\u5229\u6642\u7814\u7a76\u6307\u51fa\uff0c\u5728\u53d7\u6e2c\u7684\u7d19\u5438\u7ba1\u54c1\u724c\u4e2d\uff0c\u6709 90% \u6aa2\u51fa PFAS\uff0c\u5373 20 \u500b\u7d19\u5438\u7ba1\u54c1\u724c\u4e2d\u6709 18 \u500b\u6aa2\u51fa PFAS\uff1b\u800c\u53d7\u6e2c\u7684\u4e0d\u93fd\u92fc\u5438\u7ba1\u5247\u672a\u6aa2\u51fa PFAS\uff08<a href=\"https:\/\/www.foodnavigator.com\/Article\/2023\/08\/31\/PFAS-forever-chemicals-identified-in-90-of-paper-straws-tested-in-Europe\/\" target=\"_blank\" rel=\"noopener\">FoodNavigator<\/a>; <a href=\"https:\/\/www.tandfonline.com\/doi\/full\/10.1080\/19440049.2023.2240908\" target=\"_blank\" rel=\"noopener\">\u98df\u54c1\u6dfb\u52a0\u7269\u8207\u6c61\u67d3\u7269<\/a>).<\/p>\n<p>PFAS \u7684\u98a8\u96aa\u4e4b\u6240\u4ee5\u91cd\u8981\uff0c\u662f\u56e0\u70ba\u300a\u6b50\u76df\u5305\u88dd\u53ca\u5305\u88dd\u5ee2\u68c4\u7269\u6cd5\u898f\u300b\uff08\u6cd5\u898f (EU) 2025\/40\uff09\u898f\u5b9a\uff0c\u81ea 2026 \u5e74 8 \u6708 12 \u65e5\u8d77\uff0c\u5c07\u5c0d\u98df\u54c1\u63a5\u89f8\u5305\u88dd\u4e2d\u7684 PFAS \u542b\u91cf\u8a2d\u5b9a\u9650\u503c\uff08<a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2025\/40\/oj\/eng\" target=\"_blank\" rel=\"noopener\">EUR-Lex<\/a>)\u3002\u6b64\u5916\uff0c\u6b50\u76df\u300a\u4e00\u6b21\u6027\u5851\u81a0\u88fd\u54c1\u6307\u4ee4\u300b\u5df2\u5c0d\u4e00\u6b21\u6027\u5851\u81a0\u5438\u7ba1\u5be6\u65bd\u9650\u5236\uff0c\u800c\u6b50\u6d32\u751f\u7269\u5851\u81a0\u5354\u6703\u6307\u51fa\uff0c\u6839\u64da\u8a72\u6307\u4ee4\uff0c\u53ef\u5806\u80a5\u5851\u81a0\u4ecd\u88ab\u8996\u70ba\u5851\u81a0\uff0c\u4e26\u672a\u7372\u5f97\u5168\u9762\u8c41\u514d\uff08<a href=\"https:\/\/www.european-bioplastics.org\/policy\/single-use-plastics-directive\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u6d32\u751f\u7269\u5851\u81a0<\/a>).<\/p>\n<p>\u9019\u6b63\u662f\u7121\u9ecf\u5408\u5291\u3001\u7121 PFAS \u7684\u4e00\u9ad4\u5f0f\u7d19\u5438\u7ba1\u5728\u63a1\u8cfc\u65b9\u9762\u5177\u5099\u771f\u6b63\u512a\u52e2\u4e4b\u8655\u3002\u9632\u6c34\u5857\u5c64\u548c\u9ecf\u5408\u5291\u662f\u7d19\u88fd\u98df\u54c1\u63a5\u89f8\u7522\u54c1\u4e2d PFAS \u9032\u5165\u7684\u5e38\u898b\u9014\u5f91\u3002\u4e00\u9ad4\u5f0f\u3001\u7121\u9ecf\u5408\u5291\u7684\u8a2d\u8a08\u80fd\u964d\u4f4e\u6b64\u98a8\u96aa\u9014\u5f91\uff0c\u4e26\u70ba\u63a1\u8cfc\u65b9\u63d0\u4f9b\u66f4\u6e05\u6670\u7684\u6750\u6599\u8cc7\u8a0a\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Compostability_Certifications_Buyers_Ask_For\"><\/span>\u8cb7\u5bb6\u8981\u6c42\u7684\u53ef\u5806\u80a5\u6027\u8a8d\u8b49<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u95dc\u65bc\u300c\u53ef\u5806\u80a5\u6027\u300d\u7684\u8868\u8ff0\uff0c\u4e26\u4e0d\u80fd\u5728\u4e0d\u540c\u5e02\u5834\u4e4b\u9593\u5b8c\u5168\u5982\u5be6\u8f49\u8b6f\u3002<\/p>\n<p>EN 13432 \u548c ASTM D6400 \u901a\u5e38\u8207\u6b50\u6d32\u548c\u7f8e\u570b\u7684\u5de5\u696d\u5806\u80a5\u6027\u8981\u6c42\u76f8\u95dc\uff0c\u800c\u5bb6\u5ead\u5806\u80a5\u6027\u5247\u9700\u8981\u53e6\u884c\u8a55\u4f30\u3002 \u76f8\u95dc\u6307\u5f15\u901a\u5e38\u5c07 ASTM D6400 \u63cf\u8ff0\u70ba\u8981\u6c42\u5728\u5de5\u696d\u5806\u80a5\u689d\u4ef6\u4e0b\u5177\u5099\u751f\u7269\u964d\u89e3\u8207\u5d29\u89e3\u6027\u80fd\uff0c\u5305\u62ec 180 \u5929\u5167\u9054\u5230 90% \u751f\u7269\u964d\u89e3\u6a19\u6e96\uff0c\u4e26\u5d29\u89e3\u6210\u7d30\u5c0f\u788e\u7247\uff08<a href=\"https:\/\/hemcbags.com\/compostable-certifications-guide\/\" target=\"_blank\" rel=\"noopener\">HEMC<\/a>; <a href=\"https:\/\/www.bioleaderpack.com\/en13432-vs-astm-d6400-quick-faq-guide-for-export-buyers\/\" target=\"_blank\" rel=\"noopener\">Bioleader<\/a>).<\/p>\n<p>World Centric \u95e1\u8ff0\u4e86\u8cb7\u5bb6\u61c9\u6ce8\u610f\u7684\u5be6\u969b\u5340\u5225\uff1aBPI \u662f\u5ee3\u70ba\u4eba\u77e5\u7684\u7f8e\u570b\u5de5\u696d\u5806\u80a5\u6a19\u8a8c\uff1bT\u00dcV OK Compost INDUSTRIAL \u7b26\u5408 EN 13432 \u6a19\u6e96\u7684\u5de5\u696d\u5806\u80a5\u898f\u7bc4\uff1b\u800c T\u00dcV OK Compost HOME \u5247\u662f\u7368\u7acb\u7684\u5bb6\u7528\u5806\u80a5\u8a8d\u8b49\uff1b\u76ee\u524d\u7f8e\u570b\u5c1a\u7121\u5b8c\u5168\u5c0d\u61c9\u7684\u5bb6\u7528\u5806\u80a5\u8a8d\u8b49 (<a href=\"https:\/\/www.worldcentric.com\/news\/navigating-compostability-certifications\" target=\"_blank\" rel=\"noopener\">World Centric<\/a>).<\/p>\n<p>\u5e02\u5834\u683c\u5c40\u540c\u6a23\u5448\u73fe\u788e\u7247\u5316\u3002\u5728\u7f8e\u570b\uff0c2025\u5e742\u670810\u65e5\u9812\u5e03\u7684\u7b2c14208\u865f\u884c\u653f\u547d\u4ee4\u64a4\u92b7\u4e86\u806f\u90a6\u653f\u5e9c\u5c0d\u7d19\u5438\u7ba1\u7684\u63a1\u8cfc\u652f\u6301\uff0c\u800c\u52a0\u5229\u798f\u5c3c\u4e9e\u5dde\u548c\u7d10\u7d04\u5dde\u7b49\u5730\u7684\u5dde\u7d1a\u9650\u5236\u63aa\u65bd\u4ecd\u53ef\u80fd\u5c0d\u63a1\u8cfc\u65b9\u7522\u751f\u5f71\u97ff\uff08<a href=\"https:\/\/www.whitehouse.gov\/fact-sheets\/2025\/02\/fact-sheet-president-donald-j-trump-ends-the-procurement-and-forced-use-of-paper-straws\/\" target=\"_blank\" rel=\"noopener\">\u767d\u5bae<\/a>; <a href=\"https:\/\/www.npr.org\/2025\/02\/11\/nx-s1-5292234\/trump-paper-straws-plastic-executive-order\" target=\"_blank\" rel=\"noopener\">NPR<\/a>).<\/p>\n<p>\u5c0d\u4f9b\u61c9\u5546\u800c\u8a00\uff0c\u6b63\u78ba\u7684\u8aaa\u6cd5\u4e26\u975e\u300c\u4e00\u5f35\u6a19\u7c64\u9069\u7528\u65bc\u6240\u6709\u5e02\u5834\u300d\u3002\u6b63\u78ba\u7684\u8aaa\u6cd5\u662f\uff1a\u6587\u4ef6\u61c9\u8207\u7522\u54c1\u7dda\u53ca\u76ee\u6a19\u5e02\u5834\u76f8\u7b26\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Supplier_Readiness_Checklist_For_CSRD-Driven_Procurement\"><\/span>\u91dd\u5c0d CSRD \u9a45\u52d5\u63a1\u8cfc\u7684\u4f9b\u61c9\u5546\u6e96\u5099\u72c0\u6cc1\u6aa2\u67e5\u6e05\u55ae<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u9762\u5411\u8cb7\u65b9\u7684\u5438\u7ba1\u4f9b\u61c9\u5546\u61c9\u5728\u63a1\u8cfc\u5718\u968a\u767c\u9001\u554f\u5377\u4e4b\u524d\uff0c\u5c31\u505a\u597d\u56de\u7b54\u4ee5\u4e0b\u516d\u500b\u554f\u984c\u7684\u6e96\u5099\u3002<\/p>\n<p>\u7b2c\u4e00\uff0c\u80fd\u5426\u63d0\u4f9b\u91dd\u5c0d\u7279\u5b9a\u7522\u54c1\u7684\u6392\u653e\u8cc7\u8a0a\uff0c\u6216\u95dc\u65bc\u7522\u54c1\u78b3\u8db3\u8de1\uff08PCF\uff09\u6216\u74b0\u5883\u7522\u54c1\u8072\u660e\uff08EPD\uff09\u6587\u4ef6\u7684\u898f\u5283\u85cd\u5716\uff1f\u7b2c\u4e8c\uff0c\u80fd\u5426\u8aaa\u660e\u9019\u4e9b\u6578\u64da\u662f\u91dd\u5c0d\u7279\u5b9a\u4f9b\u61c9\u5546\u3001\u57fa\u65bc\u6d3b\u52d5\u3001\u5e73\u5747\u6578\u64da\uff0c\u9084\u662f\u57fa\u65bc\u63a1\u8cfc\u91d1\u984d\uff1f\u7b2c\u4e09\uff0c\u80fd\u5426\u63d0\u4f9b\u7d93\u7522\u54c1\u8207\u6750\u6599\u7ba1\u63a7\u80cc\u66f8\u7684\u300c\u4e0d\u542b\u5168\u6c1f\u70f7\u57fa\u7269\u8cea\uff08PFAS\uff09\u300d\u8072\u660e\uff1f 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id=\"How_tw0909_Helps_Buyers_De-Risk_Their_Scope_3_Story\"><\/span>tw0909 \u5982\u4f55\u5354\u52a9\u8cb7\u65b9\u964d\u4f4e\u5176\u300c\u7bc4\u7587 3\u300d\u76f8\u95dc\u98a8\u96aa<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>tw0909 \u70ba\u5168\u7403 ESG \u4f9b\u61c9\u93c8\u63d0\u4f9b\u7121\u9ecf\u5408\u5291\u3001\u7121 PFAS 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