{ "id": "manufacturing-esg-regulations", "title": "制造业ESG·脱碳 法规追踪器", "asOf": "2026-06-07", "description": "横向梳理影响制造业与供应链的全球主要ESG、气候披露与碳法规的定点追踪器，按地区、对象、适用时期与一手来源整理。已反映EU Omnibus（2026年2月通过）等最新动态。", "statusLabels": { "in_force": "适用中", "transition": "过渡期", "upcoming": "即将适用", "proposed": "提案·审议中", "repealed": "撤回·停止" }, "regulations": [ { "id": "cbam", "name": "CBAM（碳边境调节机制）", "region": "欧盟", "scope": "钢铁·铝·水泥·化肥·氢·电力的进口商（年50吨以下豁免）", "status": "in_force", "appliesFrom": "2026-01-01", "keyDates": [ { "date": "2023-10-01", "label": "过渡期开始（仅报告）" }, { "date": "2026-01-01", "label": "正式期开始（2026年进口纳入义务）" }, { "date": "2027-02-01", "label": "CBAM证书购买开始（由2026/1延后）" } ], "summary": "正式期于2026年开始，但证书购买自2027年2月起（追溯结算2026年进口排放）。Omnibus简化（法规2025/2083）豁免年50吨以下进口商，约90%进口商被豁免，同时仍覆盖约99%的排放。年度申报截止延至9月30日。", "sourceUrl": "https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en", "relatedArticles": [ "cbam-carbon-border-adjustment-mechanism-guide", "cbam-declaration-practical-flow" ] }, { "id": "csrd", "name": "CSRD（企业可持续发展报告指令）", "region": "欧盟", "scope": "员工超1,000且营收超€450M的企业（Omnibus收窄）", "status": "in_force", "appliesFrom": "2024-01-01", "keyDates": [ { "date": "2024-01-01", "label": "第1波（原NFRD大型企业）开始适用" }, { "date": "2025-04-16", "label": "Stop-the-Clock指令将第2/3波延期两年" }, { "date": "2026-02-26", "label": "Omnibus I指令公布（3/18生效）·收窄范围" } ], "summary": "Omnibus I大幅收窄至员工超1,000且营收超€450M。第2波大型企业推后至FY2027（2028年报告）。第1波继续报告。ESRS亦在简化中。", "sourceUrl": "https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "relatedArticles": [ "csrd-csddd-practical-guide", "double-materiality-csrd-iro-practical-guide" ] }, { "id": "csddd", "name": "CSDDD（企业可持续发展尽职调查指令）", "region": "欧盟", "scope": "自员工超5,000且营收超€15亿的企业分阶段（Omnibus收窄）", "status": "upcoming", "appliesFrom": "2029-07-26", "keyDates": [ { "date": "2024-07-25", "label": "生效" }, { "date": "2028-07-26", "label": "转化为国内法期限（延长一年）" }, { "date": "2029-07-26", "label": "自最大规模企业开始适用" } ], "summary": "强制开展人权与环境尽职调查。Omnibus将适用延至2029年7月，并将第一批收窄至员工超5,000、营收超€15亿。", "sourceUrl": "https://commission.europa.eu/business-economy-euro/doing-business-eu/sustainability-due-diligence-responsible-business/corporate-sustainability-due-diligence_en", "relatedArticles": [ "csrd-csddd-supply-chain-japan-impact", "human-rights-due-diligence-process" ] }, { "id": "eu-battery-regulation", "name": "EU电池法规（Regulation 2023/1542）", "region": "欧盟", "scope": "在欧盟市场上市电池的制造商与进口商", "status": "in_force", "appliesFrom": "2025-02-18", "keyDates": [ { "date": "2024-04-01", "label": "公布EV电池碳足迹计算的授权法规" }, { "date": "2025-02-18", "label": "EV电池碳足迹申报分阶段适用" }, { "date": "2027-02-18", "label": "电池护照等要求扩大" } ], "summary": "从EV电池碳足迹申报开始分阶段适用。工业电池（>2kWh）于2026年、LMT电池于2028年跟进。再生材料含量与电池护照亦逐步义务化；实际日期取决于授权/实施法令的公布。", "sourceUrl": "https://environment.ec.europa.eu/topics/waste-and-recycling/batteries_en", "relatedArticles": [ "eu-battery-regulation-carbon-footprint-declaration-guide" ] }, { "id": "eu-taxonomy", "name": "EU分类法（Taxonomy）", "region": "欧盟", "scope": "CSRD适用企业与金融机构", "status": "in_force", "appliesFrom": "2022-01-01", "keyDates": [ { "date": "2022-01-01", "label": "气候减缓·适应目标开始适用" }, { "date": "2026-02-26", "label": "Omnibus简化披露负担（引入重要性等）" } ], "summary": "对环境可持续经济活动进行分类的标准，用于披露营收与资本支出的合规比例。Omnibus将减轻报告负担。", "sourceUrl": "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "relatedArticles": [ "eu-taxonomy-regulation-reporting-guide" ] }, { "id": "espr", "name": "ESPR（可持续产品生态设计法规）", "region": "欧盟", "scope": "在欧盟销售的广泛实体产品", "status": "in_force", "appliesFrom": "2024-07-18", "keyDates": [ { "date": "2024-07-18", "label": "框架法规生效" }, { "date": "2025-04-01", "label": "工作计划指定优先品类，分品类授权法令陆续出台" } ], "summary": "将按品类要求耐久性、可维修性、可回收性以及数字产品护照的框架。钢铁、铝、纺织品为优先品类。", "sourceUrl": "https://commission.europa.eu/energy-climate-change-environment/standards-tools-and-labels/products-labelling-rules-and-requirements/ecodesign-sustainable-products-regulation_en", "relatedArticles": [] }, { "id": "eudr", "name": "EUDR（欧盟零毁林产品法规）", "region": "欧盟", "scope": "7类产品（棕榈油·大豆·木材·牛·橡胶·可可·咖啡）经营者", "status": "upcoming", "appliesFrom": "2026-12-30", "keyDates": [ { "date": "2024-12-01", "label": "首次延期（适用至2025年底）" }, { "date": "2025-12-01", "label": "法规2025/2650：再次延期并简化" }, { "date": "2026-12-30", "label": "大型经营者开始适用" }, { "date": "2027-06-30", "label": "中小企业·个人适用" } ], "summary": "要求对相关产品非源于毁林进行尽职调查。两次延期后，大型经营者自2026年12月30日适用。简化审查将在2026年4月前完成。", "sourceUrl": "https://environment.ec.europa.eu/topics/forests/deforestation/regulation-deforestation-free-products_en", "relatedArticles": [] }, { "id": "ssbj", "name": "SSBJ准则（日本可持续披露准则）", "region": "日本", "scope": "东证Prime上市企业（按市值分阶段）", "status": "upcoming", "appliesFrom": "2027-03-31", "keyDates": [ { "date": "2025-03-01", "label": "准则定稿" }, { "date": "2027-03-31", "label": "适用于市值≥3万亿日元（2027年3月期）" }, { "date": "2028-03-31", "label": "适用于≥1万亿日元；≥3万亿日元须第三方保证" }, { "date": "2029-03-31", "label": "适用于≥5,000亿日元" } ], "summary": "与ISSB（IFRS S1/S2）一致的日本披露准则，在有价证券报告书中按市值分阶段义务化。目前为自愿适用，FSA正在确定适用范围。", "sourceUrl": "https://www.ssb-j.jp/", "relatedArticles": [ "ssbj-disclosure-standard-practical-guide", "ssbj-2027-supplier-preparation", "fsa-ssbj-assurance-issa5000-2026" ] }, { "id": "gx-ets", "name": "GX-ETS（日本排放交易制度）", "region": "日本", "scope": "年排放≥10万吨CO2（FY23-25平均）的约300-400家企业", "status": "in_force", "appliesFrom": "2026-04-01", "keyDates": [ { "date": "2023-04-01", "label": "第1阶段（自愿）开始" }, { "date": "2026-04-01", "label": "第2阶段（强制）开始·FY2026-2032" } ], "summary": "2026年4月转入强制第2阶段。年排放≥10万吨CO2的约300-400家企业（约占日本排放六成）被纳入。价格区间1,700-4,300日元/吨，可用信用抵扣最多10%。", "sourceUrl": "https://www.meti.go.jp/policy/energy_environment/global_warming/GX-ETS/index.html", "relatedArticles": [ "gx-ets-phase2-midcap-supplier-impact", "gx-ets-emission-calculation-reporting" ] }, { "id": "brsr-core", "name": "BRSR Core（印度责任商业报告）", "region": "印度", "scope": "按市值排名靠前的上市企业（分阶段）", "status": "in_force", "appliesFrom": "2023-04-01", "keyDates": [ { "date": "2023-04-01", "label": "前150家须合理保证（FY23-24）" }, { "date": "2024-04-01", "label": "扩大至前250家（FY24-25）" }, { "date": "2025-04-01", "label": "扩大至前500家（FY25-26）" }, { "date": "2026-04-01", "label": "扩大至前1,000家（FY26-27）" } ], "summary": "SEBI规定的核心KPI须附合理保证披露，由前150家扩展至250、500、1,000家。影响印度出口型制造企业的供应链。", "sourceUrl": "https://www.sebi.gov.in/", "relatedArticles": [ "india-brsr-fy26-sustainability-reporting-2026", "brsr-core-practical-guide-procurement" ] }, { "id": "sec-climate", "name": "SEC气候相关披露规则（美国）", "region": "美国", "scope": "美国上市企业", "status": "repealed", "appliesFrom": "2024-03-06", "keyDates": [ { "date": "2024-03-06", "label": "通过最终规则" }, { "date": "2025-03-27", "label": "SEC停止为该规则辩护" }, { "date": "2026-03-01", "label": "正式提议全面废止" } ], "summary": "联邦气候披露规则正处于废止程序。作为实际义务的，是州法（如加州）。", "sourceUrl": "https://www.sec.gov/", "relatedArticles": [ "sec-climate-disclosure-rescission-proposal-2026" ] }, { "id": "ca-sb253", "name": "加州SB253（温室气体排放披露）", "region": "美国", "scope": "在加州经营且营收超10亿美元的企业", "status": "upcoming", "appliesFrom": "2026-08-10", "keyDates": [ { "date": "2026-02-26", "label": "CARB通过初始规则" }, { "date": "2026-08-10", "label": "Scope1·2排放首次报告截止" }, { "date": "2027-01-01", "label": "Scope3（价值链）披露开始" } ], "summary": "要求营收超10亿美元的企业披露温室气体排放。CARB于2026年2月通过规则，Scope1·2首次截止为2026年8月10日。作为替代联邦SEC规则的实际义务。", "sourceUrl": "https://ww2.arb.ca.gov/our-work/programs/corporate-greenhouse-gas-reporting", "relatedArticles": [ "california-sb253-ghg-disclosure-deadline-2026" ] }, { "id": "ca-sb261", "name": "加州SB261（气候相关财务风险披露）", "region": "美国", "scope": "在加州经营且营收超5亿美元的企业", "status": "in_force", "appliesFrom": "2026-01-01", "keyDates": [ { "date": "2026-01-01", "label": "气候财务风险报告首次提交（隔年）" }, { "date": "2025-11-18", "label": "第九巡回法院暂停SB261执行（诉讼进行中）" } ], "summary": "要求营收超5亿美元的企业隔年提交符合TCFD/IFRS S2的气候风险报告。但执行因2025年11月禁令暂停（SB253不受影响）。", "sourceUrl": "https://ww2.arb.ca.gov/our-work/programs/climate-related-financial-risk", "relatedArticles": [ "california-sb253-ghg-disclosure-deadline-2026" ] }, { "id": "issb", "name": "ISSB（IFRS S1 / S2）", "region": "全球", "scope": "各国纳入本国制度（采用情况因国而异）", "status": "in_force", "appliesFrom": "2024-01-01", "keyDates": [ { "date": "2023-06-26", "label": "IFRS S1·S2发布" }, { "date": "2024-01-01", "label": "各国采用·适用陆续开始" } ], "summary": "可持续与气候披露的全球基线。支撑着日本SSBJ、英国UK SRS、澳大利亚ASRS等各国准则。", "sourceUrl": "https://www.ifrs.org/groups/international-sustainability-standards-board/", "relatedArticles": [ "nbim-esrs-issb-single-report-2026" ] }, { "id": "tnfd", "name": "TNFD（自然相关财务信息披露）", "region": "全球", "scope": "自愿采用（采用范围扩大中）", "status": "in_force", "appliesFrom": "2023-09-18", "keyDates": [ { "date": "2023-09-18", "label": "最终建议（v1.0）发布" } ], "summary": "面向自然与生物多样性的LEAP方法披露框架。虽为自愿但采用扩大，被视为规制化的前奏。", "sourceUrl": "https://tnfd.global/", "relatedArticles": [ "tnfd-nature-risk-disclosure", "tnfd-leap-disclosure-framework-guide" ] }, { "id": "china-esg-disclosure", "name": "中国上市公司可持续发展披露指引", "region": "中国", "scope": "上证180·科创50·深证100·创业板成份股+境内外双重上市公司", "status": "in_force", "appliesFrom": "2026-04-30", "keyDates": [ { "date": "2024-05-01", "label": "三大交易所指引生效" }, { "date": "2026-04-30", "label": "对象企业FY2025报告披露截止（首次）" } ], "summary": "对主要指数成份股与双重上市公司，自FY2025起义务化报告（首次于2026年4月底前）。财政部正在制定统一准则。", "sourceUrl": "http://www.csrc.gov.cn/", "relatedArticles": [] }, { "id": "australia-asrs", "name": "澳大利亚强制气候披露（ASRS / AASB S2）", "region": "其他", "scope": "自最大规模企业分阶段（Group 1→2→3）", "status": "in_force", "appliesFrom": "2025-01-01", "keyDates": [ { "date": "2025-01-01", "label": "Group 1（最大规模）开始（自FY2025报告）" }, { "date": "2026-07-01", "label": "扩大至Group 2" }, { "date": "2027-07-01", "label": "扩大至Group 3" } ], "summary": "依据与ISSB一致的AASB S2的强制气候披露。波及资源与制造的供应链。", "sourceUrl": "https://www.aasb.gov.au/", "relatedArticles": [] }, { "id": "uk-srs", "name": "英国可持续报告准则（UK SRS）", "region": "其他", "scope": "英国上市·大型企业（义务化取决于FCA规则）", "status": "proposed", "appliesFrom": "2027-01-01", "keyDates": [ { "date": "2026-02-25", "label": "UK SRS S1/S2作为自愿采用版本发布" }, { "date": "2027-01-01", "label": "经FCA规则对上市企业适用（预计）" } ], "summary": "与ISSB一致的英国版准则，2026年2月作为自愿版本发布。义务化需待FCA最终规则（预计2026年秋），预计自2027年1月适用。", "sourceUrl": "https://www.gov.uk/guidance/uk-sustainability-reporting-standards", "relatedArticles": [] }, { "id": "sbti", "name": "SBTi（科学碳目标倡议）", "region": "全球", "scope": "自愿（通过客户要求实质要件化）", "status": "in_force", "appliesFrom": "2015-01-01", "keyDates": [ { "date": "2015-01-01", "label": "倡议启动，认证企业增加" } ], "summary": "虽为自愿的目标认证框架，但通过大型企业的采购要求，作为实质要件传导至中型与中小企业。", "sourceUrl": "https://sciencebasedtargets.org/", "relatedArticles": [ "sbti-sme-program-japan-practical" ] } ] }