{
    "name": "Gruppo GM ESG法规观察：截止日期数据集",
    "description": "欧盟及意大利在ESG、包装、产品、气候、供应链与劳动领域法规的结构化清单，包含官方依据、状态、义务主体、截止日期与合规措施。",
    "publisher": {
        "name": "Gruppo GM",
        "url": "https://www.gruppogm.eu/",
        "email": "segreteria@gruppogm.eu"
    },
    "language": "zh-Hans",
    "dateModified": "2026-10-25",
    "license": "https://creativecommons.org/licenses/by/4.0/",
    "page": "https://www.gruppogm.eu/zh/esg-regulations",
    "note": "内容更新至2026年10月25日，仅供参考。多项法规正处于简化过程中（Omnibus综合简化方案），或有待授权法案及实施法案出台：标注为“预估”的日期可能发生变化。作出决策前，请与我们确认相关规定如何适用于贵企业。",
    "regulations": [
        {
            "id": "csrd",
            "name": "CSRD —《企业可持续发展报告指令》",
            "shortName": "CSRD",
            "reference": "（欧盟）第2022/2464号指令 · 意大利第125/2024号立法令（D.Lgs. 125/2024）· 第2025/794号“暂停时钟”（Stop-the-clock）指令及Omnibus I综合简化方案",
            "category": "可持续发展报告与可持续金融",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "要求企业在管理报告中按照欧洲可持续发展报告准则（ESRS）披露可持续发展信息，以双重重要性为基础，并须经外部鉴证。根据2025年的“暂停时钟”指令，第一批之后的各批次企业适用时间推迟两年；其后Omnibus I综合简化方案将义务范围收窄至员工超过1,000名且净营业额超过4.5亿欧元的企业，并将上市中小企业排除在外。",
            "appliesTo": "第一批：已适用非财务信息披露（DNF）的大型公共利益实体。Omnibus之后：员工超过1,000名且营业额超过4.5亿欧元的欧盟企业；在欧盟营业收入超过4.5亿欧元的非欧盟集团。价值链中的中小企业受自愿性准则VSME设定的信息上限保护。",
            "actions": [
                "对照Omnibus新门槛及首个义务年度，确认自身所处位置",
                "建立双重重要性分析及ESG数据收集机制，确保流程与控制可追溯",
                "以VSME为共同基础，为负有义务的客户准备数据与答复",
                "规划审计师的有限鉴证及报告的数字标记（XBRL）"
            ],
            "milestones": [
                {
                    "date": "2023-01-05",
                    "precision": "day",
                    "key": false,
                    "label": "CSRD指令生效"
                },
                {
                    "date": "2024-01-01",
                    "precision": "day",
                    "key": true,
                    "label": "第一批：已适用DNF的企业自2024财年起报告（报告于2025年发布）"
                },
                {
                    "date": "2024-09-25",
                    "precision": "day",
                    "key": false,
                    "label": "意大利转化CSRD的第125/2024号立法令生效"
                },
                {
                    "date": "2025-04-17",
                    "precision": "day",
                    "key": true,
                    "label": "“暂停时钟”指令：第二批及第三批推迟两年"
                },
                {
                    "date": "2026-02-01",
                    "precision": "month",
                    "key": true,
                    "label": "Omnibus I综合简化方案最终通过：新门槛为1,000名员工及4.5亿欧元"
                },
                {
                    "date": "2027-01-01",
                    "precision": "day",
                    "key": true,
                    "label": "2027财年：新范围内的大型企业须履行义务（首份报告于2028年发布）"
                },
                {
                    "date": "2027-03-01",
                    "precision": "month",
                    "key": false,
                    "label": "Omnibus修订内容转化为成员国国内法的预计期限"
                },
                {
                    "date": "2028-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "2028财年：在欧盟营业收入超过4.5亿欧元的非欧盟集团须履行义务"
                }
            ],
            "nextMilestone": {
                "date": "2027-01-01",
                "label": "2027财年：新范围内的大型企业须履行义务（首份报告于2028年发布）"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）指令 2022/2464",
                    "url": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj/eng"
                },
                {
                    "title": "Normattiva · D.Lgs. 125/2024",
                    "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2024;125"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/csrd"
        },
        {
            "id": "esrs",
            "name": "ESRS — 欧洲可持续发展报告准则",
            "shortName": "ESRS",
            "reference": "（欧盟）第2023/2772号授权条例及EFRAG后续修订",
            "category": "可持续发展报告与可持续金融",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "规定CSRD下报告的内容与方式：两项通用准则（ESRS 1和ESRS 2）及十项主题准则，从E1气候变化到G1商业行为。受欧盟委员会委托，欧洲财务报告咨询组（EFRAG）于2025年底提交了简化版本，大幅削减强制性数据点，并精简双重重要性评估。",
            "appliesTo": "所有适用CSRD的企业；实际上也包括被要求提供环境与社会数据的供应商。",
            "actions": [
                "对照简化版ESRS梳理已有数据点",
                "优先处理气候议题（E1）：范围一、范围二排放，如相关则包括范围三",
                "为审计师记录重要性评估流程"
            ],
            "milestones": [
                {
                    "date": "2023-12-22",
                    "precision": "day",
                    "key": false,
                    "label": "第一套ESRS在《欧盟官方公报》发布"
                },
                {
                    "date": "2025-07-11",
                    "precision": "day",
                    "key": false,
                    "label": "“快速修正”（Quick fix）：欧盟委员会将分阶段豁免延伸至第一批企业"
                },
                {
                    "date": "2025-12-03",
                    "precision": "day",
                    "key": true,
                    "label": "EFRAG向欧盟委员会提交简化版ESRS"
                },
                {
                    "date": "2026-06-01",
                    "precision": "month",
                    "key": false,
                    "label": "欧盟委员会关于修订版ESRS的授权法案（预计）"
                },
                {
                    "date": "2027-01-01",
                    "precision": "day",
                    "key": true,
                    "label": "自2027财年起适用简化版ESRS"
                }
            ],
            "nextMilestone": {
                "date": "2027-01-01",
                "label": "自2027财年起适用简化版ESRS"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）授权法规 2023/2772",
                    "url": "https://eur-lex.europa.eu/eli/reg_del/2023/2772/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/esrs"
        },
        {
            "id": "vsme",
            "name": "VSME — 中小企业自愿性可持续发展报告准则",
            "shortName": "VSME（中小企业）",
            "reference": "欧盟委员会2025年7月30日建议 · EFRAG VSME准则",
            "category": "可持续发展报告与可持续金融",
            "status": "已生效",
            "statusCode": "force",
            "summary": "面向非上市中小企业的自愿性、相称性准则：包括基础模块和综合模块，以回应银行、投资者及大客户的信息需求。根据Omnibus方案，该准则成为负有义务的企业可向较小供应商索取信息的“上限”。",
            "appliesTo": "希望（或因客户要求而需要）披露ESG数据的中小企业及员工不超过1,000名的企业。",
            "actions": [
                "编制首份VSME基础模块报告，与银行及客户共享",
                "持续收集能源、排放、废弃物、水及人员数据",
                "将其作为招投标及融资申请中的加分项"
            ],
            "milestones": [
                {
                    "date": "2024-12-17",
                    "precision": "day",
                    "key": false,
                    "label": "EFRAG发布VSME准则"
                },
                {
                    "date": "2025-07-30",
                    "precision": "day",
                    "key": true,
                    "label": "欧盟委员会通过关于VSME的建议"
                },
                {
                    "date": "2027-01-01",
                    "precision": "day",
                    "key": true,
                    "label": "VSME成为CSRD企业价值链的信息上限"
                }
            ],
            "nextMilestone": {
                "date": "2027-01-01",
                "label": "VSME成为CSRD企业价值链的信息上限"
            },
            "officialSources": [],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/vsme"
        },
        {
            "id": "taxonomy",
            "name": "欧盟可持续经济活动分类法（EU Taxonomy）",
            "shortName": "欧盟分类法",
            "reference": "（欧盟）第2020/852号法规 · 气候、环境授权法案及2025年简化授权法案",
            "category": "可持续发展报告与可持续金融",
            "status": "已生效",
            "statusCode": "force",
            "summary": "依据六项环境目标对环境可持续的经济活动进行分类。CSRD企业须披露符合条件（eligible）及与分类法一致（aligned）的营业额、资本支出（CapEx）和运营支出（OpEx）占比。简化授权法案引入10%的重要性门槛及精简的报告模板。",
            "appliesTo": "适用CSRD的企业、银行及资产管理机构；间接涉及申请绿色融资或参与适用“无重大损害”（DNSH）原则项目的企业。",
            "actions": [
                "确认哪些活动符合条件并与技术筛选标准一致",
                "对获资助的投资和项目（意大利国家复苏与韧性计划PNRR、招标项目）适用DNSH原则",
                "将分类法KPI与投资规划相衔接"
            ],
            "milestones": [
                {
                    "date": "2020-07-12",
                    "precision": "day",
                    "key": false,
                    "label": "分类法条例生效"
                },
                {
                    "date": "2022-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "适用于气候变化减缓与适应目标"
                },
                {
                    "date": "2024-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "扩展至其余四项环境目标（水、循环经济、污染、生物多样性）"
                },
                {
                    "date": "2026-01-01",
                    "precision": "day",
                    "key": true,
                    "label": "简化措施适用：10%重要性门槛及精简模板"
                }
            ],
            "nextMilestone": null,
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）法规 2020/852",
                    "url": "https://eur-lex.europa.eu/eli/reg/2020/852/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/eu-taxonomy"
        },
        {
            "id": "sfdr",
            "name": "SFDR —《可持续金融信息披露条例》",
            "shortName": "SFDR",
            "reference": "（欧盟）第2019/2088号法规 · 2025年11月20日“SFDR 2.0”修订提案",
            "category": "可持续发展报告与可持续金融",
            "status": "谈判中",
            "statusCode": "proposal",
            "summary": "要求资产管理机构、保险公司及投资顾问披露其如何纳入可持续发展风险，并对产品进行分类（第6、8、9条）。修订提案以三类产品取代上述条款：可持续类、转型类及具有ESG特征类。",
            "appliesTo": "金融市场参与者；间接涉及收到基金和银行ESG数据请求的企业。",
            "actions": [
                "为投资者及信贷机构的ESG问卷做好准备",
                "提供主要不利影响（PAI）指标"
            ],
            "milestones": [
                {
                    "date": "2021-03-10",
                    "precision": "day",
                    "key": false,
                    "label": "第一层级义务适用"
                },
                {
                    "date": "2023-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "监管技术标准（RTS）适用"
                },
                {
                    "date": "2025-11-20",
                    "precision": "day",
                    "key": true,
                    "label": "欧盟委员会提出“SFDR 2.0”提案"
                },
                {
                    "date": "2028-01-01",
                    "precision": "year",
                    "key": false,
                    "label": "谈判完成后新规则可能开始适用"
                }
            ],
            "nextMilestone": {
                "date": "2028-01-01",
                "label": "谈判完成后新规则可能开始适用"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）法规 2019/2088",
                    "url": "https://eur-lex.europa.eu/eli/reg/2019/2088/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/sfdr"
        },
        {
            "id": "esgrating",
            "name": "《ESG评级活动条例》",
            "shortName": "ESG评级",
            "reference": "（欧盟）第2024/3005号法规",
            "category": "可持续发展报告与可持续金融",
            "status": "已生效",
            "statusCode": "force",
            "summary": "将在欧盟提供ESG评级的机构纳入欧洲证券和市场管理局（ESMA）监管，要求其就方法论、数据来源及利益冲突履行透明度义务，并与其他业务相分离。",
            "appliesTo": "ESG评级提供方；对被评级企业而言，意味着方法论更易理解，并可报告错误。",
            "actions": [
                "核查自身评级及其所依据的方法论",
                "保持ESG公开数据一致且及时更新"
            ],
            "milestones": [
                {
                    "date": "2025-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "条例生效"
                },
                {
                    "date": "2026-07-02",
                    "precision": "day",
                    "key": true,
                    "label": "开始适用：评级提供方须获ESMA授权"
                }
            ],
            "nextMilestone": null,
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）法规 2024/3005",
                    "url": "https://eur-lex.europa.eu/eli/reg/2024/3005/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/esg-ratings-regulation"
        },
        {
            "id": "greenbond",
            "name": "欧洲绿色债券标准（EuGB）",
            "shortName": "欧盟绿色债券",
            "reference": "（欧盟）第2023/2631号法规",
            "category": "可持续发展报告与可持续金融",
            "status": "已生效",
            "statusCode": "force",
            "summary": "绿色债券自愿性标签：至少85%的募集资金须用于与分类法一致的活动，并由在ESMA注册的外部审查机构进行审查。",
            "appliesTo": "发行债券或为绿色项目融资的企业及机构。",
            "actions": [
                "评估将EuGB标签用于转型项目融资"
            ],
            "milestones": [
                {
                    "date": "2023-12-20",
                    "precision": "day",
                    "key": false,
                    "label": "生效"
                },
                {
                    "date": "2024-12-21",
                    "precision": "day",
                    "key": true,
                    "label": "EuGB标准开始适用"
                }
            ],
            "nextMilestone": null,
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）法规 2023/2631",
                    "url": "https://eur-lex.europa.eu/eli/reg/2023/2631/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/european-green-bond-standard"
        },
        {
            "id": "ppwr",
            "name": "PPWR —《包装和包装废弃物法规》",
            "shortName": "PPWR — 包装",
            "reference": "（欧盟）第2025/40号法规，废止第94/62/EC号指令",
            "category": "包装与循环经济",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "规范包装的整个生命周期：有害物质、可回收设计、再生材料含量、最小化、重复使用、标签及生产者延伸责任（EPR）。作为法规，其在所有成员国直接适用，并要求投放市场的每种包装均须具备欧盟符合性声明及技术文件。",
            "appliesTo": "包装制造商、生产商及“包装者”、进口商、分销商、电商及餐饮酒店业（HORECA）。中小企业不享有一般性豁免；微型企业可适用部分例外。",
            "actions": [
                "盘点全部包装（一级、二级、三级），记录材料、重量及供应商",
                "于2026年8月前向供应商收集关于PFAS及重金属的声明",
                "为每种包装准备欧盟符合性声明及技术文件",
                "着眼2030年，从可回收性、再生材料含量及空隙率方面重新设计包装",
                "评估运输及B2B领域的重复使用系统，并核查被禁止的一次性包装形式"
            ],
            "milestones": [
                {
                    "date": "2025-02-11",
                    "precision": "day",
                    "key": false,
                    "label": "法规生效"
                },
                {
                    "date": "2026-08-12",
                    "precision": "day",
                    "key": true,
                    "label": "全面适用：欧盟符合性声明、食品接触包装PFAS限值、重金属低于100 mg/kg、生产者新义务"
                },
                {
                    "date": "2028-02-12",
                    "precision": "day",
                    "key": false,
                    "label": "餐饮外带：须向顾客提供可重复使用的替代方案"
                },
                {
                    "date": "2028-08-12",
                    "precision": "day",
                    "key": true,
                    "label": "欧盟统一材料标签，便于分类收集"
                },
                {
                    "date": "2029-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "容量不超过3升的一次性塑料瓶和金属罐强制实行押金返还制度"
                },
                {
                    "date": "2030-01-01",
                    "precision": "day",
                    "key": true,
                    "label": "所有包装须可回收（A–C级）、达到最低再生材料含量、最大空隙率50%、禁止一次性包装形式（附件五）、重复使用目标、废弃物减少5%"
                },
                {
                    "date": "2035-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "“规模化”可回收性及包装废弃物减少10%"
                },
                {
                    "date": "2038-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "C级可回收性包装亦退出市场"
                },
                {
                    "date": "2040-01-01",
                    "precision": "day",
                    "key": true,
                    "label": "塑料再生材料含量达50–65%、扩大重复使用、废弃物减少15%"
                }
            ],
            "nextMilestone": {
                "date": "2028-02-12",
                "label": "餐饮外带：须向顾客提供可重复使用的替代方案"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）法规 2025/40",
                    "url": "https://eur-lex.europa.eu/eli/reg/2025/40/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/ppwr"
        },
        {
            "id": "sup",
            "name": "《一次性塑料指令》（SUP）",
            "shortName": "一次性塑料（SUP）",
            "reference": "（欧盟）第2019/904号指令 · 意大利第196/2021号立法令（D.Lgs. 196/2021）",
            "category": "包装与循环经济",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "禁止部分一次性塑料制品（餐具、盘子、吸管、发泡聚苯乙烯容器），要求瓶盖与瓶身相连，规定特定标识、PET瓶再生材料含量及EPR制度。有关瓶子的多项规则现已纳入PPWR。",
            "appliesTo": "饮料、食品容器、烟草制品、湿巾、气球及渔具的生产商和分销商。",
            "actions": [
                "核查被禁止的产品及在意大利允许使用的替代品",
                "检查瓶子的标识及再生材料含量"
            ],
            "milestones": [
                {
                    "date": "2021-07-03",
                    "precision": "day",
                    "key": false,
                    "label": "市场投放禁令及标识义务"
                },
                {
                    "date": "2024-07-03",
                    "precision": "day",
                    "key": true,
                    "label": "容量不超过3升的瓶子须使用连体瓶盖"
                },
                {
                    "date": "2025-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "PET瓶须含至少25%的再生塑料"
                },
                {
                    "date": "2026-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "瓶子分类收集率目标77%（以2025年投放量计）"
                },
                {
                    "date": "2030-01-01",
                    "precision": "day",
                    "key": true,
                    "label": "所有饮料瓶须含至少30%的再生塑料"
                }
            ],
            "nextMilestone": {
                "date": "2030-01-01",
                "label": "所有饮料瓶须含至少30%的再生塑料"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）指令 2019/904",
                    "url": "https://eur-lex.europa.eu/eli/dir/2019/904/oj/eng"
                },
                {
                    "title": "Normattiva · D.Lgs. 196/2021",
                    "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2021;196"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/single-use-plastics-directive"
        },
        {
            "id": "wfd",
            "name": "《废弃物框架指令》修订：纺织品与食品浪费",
            "shortName": "废弃物：纺织品与食品",
            "reference": "（欧盟）第2025/1892号指令，修订第2008/98/EC号指令",
            "category": "包装与循环经济",
            "status": "即将实施",
            "statusCode": "upcoming",
            "summary": "在所有成员国对纺织品、服装及鞋类强制实行生产者延伸责任，并设定2030年前具有约束力的食品浪费减量目标。",
            "appliesTo": "将纺织品及鞋类投放市场者（包括线上销售及欧盟境外销售者）；食品工业、零售分销及餐饮业。",
            "actions": [
                "为加入纺织品EPR体系及相应的生态调节收费做好准备",
                "计量食品浪费并制定减量计划"
            ],
            "milestones": [
                {
                    "date": "2025-10-16",
                    "precision": "day",
                    "key": false,
                    "label": "指令生效"
                },
                {
                    "date": "2027-06-17",
                    "precision": "month",
                    "key": false,
                    "label": "成员国转化期限"
                },
                {
                    "date": "2028-04-17",
                    "precision": "month",
                    "key": true,
                    "label": "纺织品EPR制度在所有成员国运行"
                },
                {
                    "date": "2030-12-31",
                    "precision": "day",
                    "key": true,
                    "label": "食品浪费：加工环节减少10%，零售、餐饮及家庭人均减少30%"
                }
            ],
            "nextMilestone": {
                "date": "2027-06-17",
                "label": "成员国转化期限"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）指令 2025/1892",
                    "url": "https://eur-lex.europa.eu/eli/dir/2025/1892/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/waste-framework-directive-textiles-food"
        },
        {
            "id": "espr",
            "name": "ESPR —《可持续产品生态设计法规》与数字产品护照",
            "shortName": "生态设计（ESPR）",
            "reference": "（欧盟）第2024/1781号法规",
            "category": "产品、生态设计与消费者",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "为几乎所有实物产品设定耐用性、可维修性、再生材料含量及环境足迹要求的框架，并引入数字产品护照（DPP）。禁止销毁未售出的服装和鞋类，并要求申报被丢弃的未售出产品数量。",
            "appliesTo": "制造商、进口商及分销商；首批产品类别为钢铁、铝、纺织品、家具、轮胎及床垫。中小企业在销毁禁令方面享有更长过渡期。",
            "actions": [
                "确认自身产品是否纳入2025–2030年工作计划",
                "为数字产品护照整理产品及供应链数据",
                "追踪并减少未售出产品；准备年度申报"
            ],
            "milestones": [
                {
                    "date": "2024-07-18",
                    "precision": "day",
                    "key": false,
                    "label": "法规生效"
                },
                {
                    "date": "2025-04-16",
                    "precision": "day",
                    "key": false,
                    "label": "ESPR 2025–2030年工作计划及优先产品类别"
                },
                {
                    "date": "2025-07-19",
                    "precision": "day",
                    "key": false,
                    "label": "大型企业开始申报被丢弃的未售出产品"
                },
                {
                    "date": "2026-07-19",
                    "precision": "day",
                    "key": true,
                    "label": "禁止销毁未售出服装和鞋类（大型企业）；欧盟数字产品护照登记系统"
                },
                {
                    "date": "2027-06-01",
                    "precision": "year",
                    "key": false,
                    "label": "首批针对纺织品和钢铁的授权法案（预计）"
                },
                {
                    "date": "2030-07-19",
                    "precision": "day",
                    "key": true,
                    "label": "销毁禁令扩展至中型企业"
                }
            ],
            "nextMilestone": {
                "date": "2027-06-01",
                "label": "首批针对纺织品和钢铁的授权法案（预计）"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）法规 2024/1781",
                    "url": "https://eur-lex.europa.eu/eli/reg/2024/1781/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/espr-ecodesign-digital-product-passport"
        },
        {
            "id": "batteries",
            "name": "《电池与废电池法规》",
            "shortName": "电池",
            "reference": "（欧盟）第2023/1542号法规 · 尽职调查推迟见（欧盟）第2025/1561号法规",
            "category": "产品、生态设计与消费者",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "涵盖电池的整个生命周期：碳足迹、再生材料含量、标签、可拆卸性、数字护照、原材料尽职调查及EPR。亦适用于将电池集成到其他产品中的企业。",
            "appliesTo": "便携式电池、工业电池、电动汽车电池及轻型交通工具（LMT）电池的生产商、进口商和分销商，包括内置电池的设备。",
            "actions": [
                "在生产者名录登记并加入回收体系",
                "更新标签、二维码及可拆卸性设计",
                "建立钴、锂、镍和石墨的尽职调查"
            ],
            "milestones": [
                {
                    "date": "2024-02-18",
                    "precision": "day",
                    "key": false,
                    "label": "法规全面适用"
                },
                {
                    "date": "2026-08-18",
                    "precision": "day",
                    "key": false,
                    "label": "新标签义务（容量、成分、寿命）"
                },
                {
                    "date": "2027-02-18",
                    "precision": "day",
                    "key": true,
                    "label": "工业电池、电动汽车电池及LMT电池数字护照；便携式电池可拆卸、可更换；二维码"
                },
                {
                    "date": "2027-08-18",
                    "precision": "day",
                    "key": true,
                    "label": "原材料尽职调查义务（推迟两年）"
                },
                {
                    "date": "2031-08-18",
                    "precision": "day",
                    "key": false,
                    "label": "最低再生材料含量：钴16%、锂6%、镍6%、铅85%"
                }
            ],
            "nextMilestone": {
                "date": "2027-02-18",
                "label": "工业电池、电动汽车电池及LMT电池数字护照；便携式电池可拆卸、可更换；二维码"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）法规 2023/1542",
                    "url": "https://eur-lex.europa.eu/eli/reg/2023/1542/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/batteries-regulation"
        },
        {
            "id": "ecgt",
            "name": "《赋能消费者绿色转型指令》：遏制“漂绿”",
            "shortName": "环境声明",
            "reference": "（欧盟）第2024/825号指令，修订不公平商业行为相关指令",
            "category": "产品、生态设计与消费者",
            "status": "已生效",
            "statusCode": "force",
            "summary": "将以下行为列为一律禁止的商业行为：无法证实的笼统环境声明（“环保”“绿色”“环境友好”）、基于排放抵消的气候中和声明，以及并非基于认证体系或非由公共机构设立的可持续发展标签。",
            "appliesTo": "所有面向消费者传播信息的企业：标签、包装、网站、广告及社交媒体。",
            "actions": [
                "审查产品及宣传中的环境声明、标签和标志",
                "删除基于抵消信用的“碳中和”声明",
                "为每项环境声明保留证据（生命周期评价LCA、认证）"
            ],
            "milestones": [
                {
                    "date": "2024-03-26",
                    "precision": "day",
                    "key": false,
                    "label": "指令生效"
                },
                {
                    "date": "2026-03-27",
                    "precision": "day",
                    "key": false,
                    "label": "转化为成员国国内法的期限"
                },
                {
                    "date": "2026-09-27",
                    "precision": "day",
                    "key": true,
                    "label": "新禁令在全欧盟适用"
                }
            ],
            "nextMilestone": null,
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）指令 2024/825",
                    "url": "https://eur-lex.europa.eu/eli/dir/2024/825/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/empowering-consumers-directive-greenwashing"
        },
        {
            "id": "greenclaims",
            "name": "《绿色声明指令》提案",
            "shortName": "绿色声明",
            "reference": "提案COM(2023) 166",
            "category": "产品、生态设计与消费者",
            "status": "已暂停",
            "statusCode": "suspended",
            "summary": "该提案原拟要求每项明示环境声明均须事先经独立机构验证。2025年6月，欧盟委员会宣布拟撤回该提案，谈判随之停止；第2024/825号指令的规定仍完全有效。",
            "appliesTo": "向消费者使用明示环境声明的企业。",
            "actions": [
                "按照第2024/825号指令的现行要求，继续以可验证数据支撑每项声明"
            ],
            "milestones": [
                {
                    "date": "2023-03-22",
                    "precision": "day",
                    "key": false,
                    "label": "欧盟委员会提出提案"
                },
                {
                    "date": "2025-06-20",
                    "precision": "day",
                    "key": true,
                    "label": "宣布拟撤回：谈判暂停"
                }
            ],
            "nextMilestone": null,
            "officialSources": [],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/green-claims"
        },
        {
            "id": "r2r",
            "name": "《维修权指令》",
            "shortName": "维修权",
            "reference": "（欧盟）第2024/1799号指令",
            "category": "产品、生态设计与消费者",
            "status": "已生效",
            "statusCode": "force",
            "summary": "要求制造商以合理价格维修欧盟法律规定了可维修性要求的产品（洗衣机、冰箱、吸尘器、智能手机、平板电脑等），保修期外亦然。消费者选择维修的，法定保修期延长12个月。",
            "appliesTo": "耐用消费品的制造商、进口商和分销商；维修服务商。",
            "actions": [
                "建立维修服务、备件供应及参考价格体系",
                "准备欧洲维修信息表"
            ],
            "milestones": [
                {
                    "date": "2024-07-30",
                    "precision": "day",
                    "key": false,
                    "label": "指令生效"
                },
                {
                    "date": "2026-07-31",
                    "precision": "day",
                    "key": true,
                    "label": "在所有成员国适用"
                }
            ],
            "nextMilestone": null,
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）指令 2024/1799",
                    "url": "https://eur-lex.europa.eu/eli/dir/2024/1799/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/right-to-repair-directive"
        },
        {
            "id": "cpr",
            "name": "新《建筑产品法规》（CPR）",
            "shortName": "建筑产品",
            "reference": "（欧盟）第2024/3110号法规",
            "category": "产品、生态设计与消费者",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "更新建筑产品CE标志并增加环境要求：性能与符合性合并声明、逐步披露气候足迹（GWP）及数字产品护照。",
            "appliesTo": "建筑产品的制造商、进口商和分销商。",
            "actions": [
                "为包含环境指标的性能声明（EPD环境产品声明）做好准备",
                "跟进本产品的协调技术规范"
            ],
            "milestones": [
                {
                    "date": "2025-01-07",
                    "precision": "day",
                    "key": false,
                    "label": "法规生效"
                },
                {
                    "date": "2026-01-08",
                    "precision": "day",
                    "key": true,
                    "label": "全面适用（对尚未更新的标准与旧法规并行）"
                },
                {
                    "date": "2030-01-01",
                    "precision": "year",
                    "key": false,
                    "label": "强制性环境指标逐步扩展"
                }
            ],
            "nextMilestone": {
                "date": "2030-01-01",
                "label": "强制性环境指标逐步扩展"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）法规 2024/3110",
                    "url": "https://eur-lex.europa.eu/eli/reg/2024/3110/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/construction-products-regulation"
        },
        {
            "id": "cbam",
            "name": "CBAM — 碳边境调节机制",
            "shortName": "CBAM",
            "reference": "（欧盟）第2023/956号法规 · 简化见（欧盟）第2025/2083号法规",
            "category": "气候、能源与排放",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "对进口的水泥、钢铁、铝、化肥、氢及电力适用与欧盟碳排放交易体系（ETS）相当的碳价格。自2026年起进入正式实施阶段；简化措施引入每个进口商每年50吨的豁免门槛，使大部分中小企业免于适用。",
            "appliesTo": "每年进口CBAM商品超过50吨的进口商；间接涉及提供隐含排放数据的非欧盟生产商。",
            "actions": [
                "计算进口量并核对50吨门槛",
                "取得CBAM授权申报人资格",
                "向境外供应商收集经核查的排放数据",
                "在价格和合同中预估证书成本"
            ],
            "milestones": [
                {
                    "date": "2023-10-01",
                    "precision": "day",
                    "key": false,
                    "label": "过渡期启动，按季度提交报告"
                },
                {
                    "date": "2026-01-01",
                    "precision": "day",
                    "key": true,
                    "label": "正式实施阶段：强制授权，门槛为每年50吨"
                },
                {
                    "date": "2026-03-31",
                    "precision": "day",
                    "key": false,
                    "label": "提交授权申请以继续进口的截止日期"
                },
                {
                    "date": "2027-02-01",
                    "precision": "day",
                    "key": true,
                    "label": "CBAM证书开始销售"
                },
                {
                    "date": "2027-08-31",
                    "precision": "day",
                    "key": true,
                    "label": "首份年度申报（2026年排放）及证书清缴"
                },
                {
                    "date": "2034-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "CBAM行业的ETS免费配额终止：全额碳价"
                }
            ],
            "nextMilestone": {
                "date": "2027-02-01",
                "label": "CBAM证书开始销售"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）法规 2023/956",
                    "url": "https://eur-lex.europa.eu/eli/reg/2023/956/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/cbam"
        },
        {
            "id": "ets2",
            "name": "ETS2 — 建筑与道路交通碳市场",
            "shortName": "ETS2",
            "reference": "（欧盟）第2023/959号指令，修订第2003/87/EC号指令",
            "category": "气候、能源与排放",
            "status": "已推迟",
            "statusCode": "postponed",
            "summary": "将碳价格扩展至供暖及道路交通燃料，由燃料分销商承担并将转嫁至价格。市场启动已推迟一年至2028年。",
            "appliesTo": "燃料分销商；对企业车队、物流及建筑供暖产生间接影响。",
            "actions": [
                "评估对车队及供暖成本的影响",
                "在启动前规划电气化与能效措施"
            ],
            "milestones": [
                {
                    "date": "2024-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "排放许可及监测义务"
                },
                {
                    "date": "2025-04-30",
                    "precision": "day",
                    "key": false,
                    "label": "首次报告排放（2024年度）"
                },
                {
                    "date": "2028-01-01",
                    "precision": "day",
                    "key": true,
                    "label": "市场启动及配额清缴（自2027年推迟）"
                }
            ],
            "nextMilestone": {
                "date": "2028-01-01",
                "label": "市场启动及配额清缴（自2027年推迟）"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）指令 2023/959",
                    "url": "https://eur-lex.europa.eu/eli/dir/2023/959/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/ets2"
        },
        {
            "id": "climatelaw",
            "name": "《欧洲气候法》：2030年减排55%，2040年减排90%",
            "shortName": "欧盟气候法",
            "reference": "（欧盟）第2021/1119号法规及2040年目标修订",
            "category": "气候、能源与排放",
            "status": "已生效",
            "statusCode": "force",
            "summary": "将2050年气候中和及2030年净排放较1990年减少55%确立为具有约束力的目标。2025年底达成的修订确定2040年减排90%，并有限使用国际碳信用。",
            "appliesTo": "成员国及欧盟机构：这是指导ETS、CBAM、能源、建筑及交通政策的总体框架。",
            "actions": [
                "使企业转型计划与2030年及2040年路径保持一致"
            ],
            "milestones": [
                {
                    "date": "2021-07-29",
                    "precision": "day",
                    "key": false,
                    "label": "气候法生效"
                },
                {
                    "date": "2026-01-01",
                    "precision": "month",
                    "key": false,
                    "label": "通过含2040年目标的修订"
                },
                {
                    "date": "2030-12-31",
                    "precision": "day",
                    "key": true,
                    "label": "2030年目标：净排放减少55%"
                },
                {
                    "date": "2040-12-31",
                    "precision": "day",
                    "key": true,
                    "label": "2040年目标：净排放减少90%"
                },
                {
                    "date": "2050-12-31",
                    "precision": "day",
                    "key": false,
                    "label": "气候中和"
                }
            ],
            "nextMilestone": {
                "date": "2030-12-31",
                "label": "2030年目标：净排放减少55%"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）法规 2021/1119",
                    "url": "https://eur-lex.europa.eu/eli/reg/2021/1119/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/european-climate-law"
        },
        {
            "id": "eed",
            "name": "《能源效率指令》（EED）",
            "shortName": "能效",
            "reference": "（欧盟）第2023/1791号指令",
            "category": "气候、能源与排放",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "企业义务不再与规模挂钩，而与能源消耗挂钩：年耗能超过10 TJ须每4年开展一次能源审计，超过85 TJ须建立经认证的能源管理体系。另规定数据中心报告义务。",
            "appliesTo": "过去三年平均能耗超过每年10 TJ（约2.8 GWh）的企业；功率超过500 kW的数据中心。",
            "actions": [
                "计算过去三年所有能源载体的平均能耗",
                "规划能源审计或ISO 50001体系",
                "将审计结果纳入管理报告"
            ],
            "milestones": [
                {
                    "date": "2023-10-10",
                    "precision": "day",
                    "key": false,
                    "label": "指令生效"
                },
                {
                    "date": "2024-09-15",
                    "precision": "day",
                    "key": false,
                    "label": "数据中心首次报告"
                },
                {
                    "date": "2025-10-11",
                    "precision": "day",
                    "key": false,
                    "label": "一般转化期限"
                },
                {
                    "date": "2026-10-11",
                    "precision": "day",
                    "key": true,
                    "label": "年耗能超过10 TJ且无管理体系的企业须开展能源审计"
                },
                {
                    "date": "2027-10-11",
                    "precision": "day",
                    "key": true,
                    "label": "年耗能超过85 TJ的企业须建立能源管理体系"
                }
            ],
            "nextMilestone": {
                "date": "2027-10-11",
                "label": "年耗能超过85 TJ的企业须建立能源管理体系"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）指令 2023/1791",
                    "url": "https://eur-lex.europa.eu/eli/dir/2023/1791/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/energy-efficiency-directive"
        },
        {
            "id": "epbd",
            "name": "《建筑能效指令》（“绿色建筑”）",
            "shortName": "绿色建筑（EPBD）",
            "reference": "（欧盟）第2024/1275号指令",
            "category": "气候、能源与排放",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "推动建筑存量迈向零排放：新建建筑零排放、改造能效最差的非住宅建筑、新建建筑安装太阳能设施、终止化石燃料锅炉补贴并最终淘汰此类锅炉。",
            "appliesTo": "不动产所有人及管理人、建筑企业、设备安装商、设计师及公共机构。",
            "actions": [
                "摸清企业不动产的能效等级",
                "利用现有补贴和招标项目规划改造及太阳能设施"
            ],
            "milestones": [
                {
                    "date": "2024-05-28",
                    "precision": "day",
                    "key": false,
                    "label": "指令生效"
                },
                {
                    "date": "2026-05-29",
                    "precision": "day",
                    "key": false,
                    "label": "成员国转化期限"
                },
                {
                    "date": "2026-12-31",
                    "precision": "day",
                    "key": false,
                    "label": "面积超过250 m²的新建公共建筑及非住宅建筑须安装太阳能设施"
                },
                {
                    "date": "2028-01-01",
                    "precision": "day",
                    "key": true,
                    "label": "新建公共建筑须为零排放"
                },
                {
                    "date": "2030-01-01",
                    "precision": "day",
                    "key": true,
                    "label": "所有新建建筑须为零排放；能效最差的非住宅建筑完成16%改造"
                },
                {
                    "date": "2033-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "能效最差的非住宅建筑完成26%改造"
                },
                {
                    "date": "2040-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "淘汰化石燃料锅炉"
                }
            ],
            "nextMilestone": {
                "date": "2026-12-31",
                "label": "面积超过250 m²的新建公共建筑及非住宅建筑须安装太阳能设施"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）指令 2024/1275",
                    "url": "https://eur-lex.europa.eu/eli/dir/2024/1275/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/epbd-energy-performance-buildings"
        },
        {
            "id": "fgas",
            "name": "《含氟温室气体法规》（F-gas）",
            "shortName": "含氟气体",
            "reference": "（欧盟）第2024/573号法规",
            "category": "气候、能源与排放",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "逐步削减氢氟碳化物（HFC），至2050年完全淘汰，并禁止将使用高全球变暖潜能值气体的制冷、空调及热泵设备投放市场。",
            "appliesTo": "制冷及空调设备使用者、安装商、设备生产商及进口商。",
            "actions": [
                "盘点设备及所用气体；规划替换",
                "核查操作人员资质及泄漏记录"
            ],
            "milestones": [
                {
                    "date": "2024-03-11",
                    "precision": "day",
                    "key": false,
                    "label": "法规生效"
                },
                {
                    "date": "2025-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "针对高GWP气体设备的首批新禁令"
                },
                {
                    "date": "2027-01-01",
                    "precision": "day",
                    "key": true,
                    "label": "禁止GWP等于或高于150的整体式热泵及空调"
                },
                {
                    "date": "2032-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "分体式设备的进一步禁令"
                }
            ],
            "nextMilestone": {
                "date": "2027-01-01",
                "label": "禁止GWP等于或高于150的整体式热泵及空调"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）法规 2024/573",
                    "url": "https://eur-lex.europa.eu/eli/reg/2024/573/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/f-gas-regulation"
        },
        {
            "id": "csddd",
            "name": "CSDDD —《企业可持续发展尽职调查指令》",
            "shortName": "CSDDD",
            "reference": "（欧盟）第2024/1760号指令 · 第2025/794号“暂停时钟”指令 · Omnibus I综合简化方案",
            "category": "供应链与尽职调查",
            "status": "已推迟",
            "statusCode": "postponed",
            "summary": "要求超大型企业识别、预防并补救其自身业务及供应链中对人权和环境的不利影响。Omnibus方案提高了适用门槛，将尽职调查集中于直接合作伙伴，并将适用推迟至2029年。",
            "appliesTo": "员工超过5,000名且营业额超过15亿欧元的企业（以及在欧盟营业额相当的非欧盟集团）；其供应商将收到行为准则及合同条款要求。",
            "actions": [
                "为大客户要求的问卷、审核及ESG条款做好准备",
                "梳理供应商的社会与环境风险"
            ],
            "milestones": [
                {
                    "date": "2024-07-25",
                    "precision": "day",
                    "key": false,
                    "label": "指令生效"
                },
                {
                    "date": "2025-04-17",
                    "precision": "day",
                    "key": false,
                    "label": "“暂停时钟”：适用推迟一年"
                },
                {
                    "date": "2026-02-01",
                    "precision": "month",
                    "key": false,
                    "label": "Omnibus I：门槛提高至5,000名员工及15亿欧元"
                },
                {
                    "date": "2028-07-26",
                    "precision": "day",
                    "key": false,
                    "label": "成员国转化期限"
                },
                {
                    "date": "2029-07-26",
                    "precision": "day",
                    "key": true,
                    "label": "尽职调查义务开始适用"
                }
            ],
            "nextMilestone": {
                "date": "2028-07-26",
                "label": "成员国转化期限"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）指令 2024/1760",
                    "url": "https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/csddd"
        },
        {
            "id": "eudr",
            "name": "EUDR —《欧盟零毁林法规》",
            "shortName": "零毁林（EUDR）",
            "reference": "（欧盟）第2023/1115号法规 · 推迟见第2024/3234号法规及2025年12月修订",
            "category": "供应链与尽职调查",
            "status": "已推迟",
            "statusCode": "postponed",
            "summary": "禁止将与2020年12月31日之后毁林相关的牛、可可、咖啡、油棕、橡胶、大豆和木材（及其衍生品：巧克力、家具、纸张、皮革等）投放欧盟市场或自欧盟出口。要求提供地块地理定位，并在欧盟信息系统中提交尽职调查声明。",
            "appliesTo": "将所列商品及产品投放欧盟市场或出口的各类规模的经营者和贸易商。",
            "actions": [
                "核查自身产品的哪些海关编码属于附件一范围",
                "向供应商获取地理坐标及合法性证明",
                "在信息系统注册并准备尽职调查声明"
            ],
            "milestones": [
                {
                    "date": "2023-06-29",
                    "precision": "day",
                    "key": false,
                    "label": "法规生效"
                },
                {
                    "date": "2024-12-30",
                    "precision": "day",
                    "key": false,
                    "label": "原定适用日期，已推迟一年"
                },
                {
                    "date": "2026-04-30",
                    "precision": "day",
                    "key": false,
                    "label": "欧盟委员会关于简化的审查"
                },
                {
                    "date": "2026-12-30",
                    "precision": "day",
                    "key": true,
                    "label": "对大中型企业适用"
                },
                {
                    "date": "2027-06-30",
                    "precision": "day",
                    "key": true,
                    "label": "对微型和小型企业适用"
                }
            ],
            "nextMilestone": {
                "date": "2026-12-30",
                "label": "对大中型企业适用"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）法规 2023/1115",
                    "url": "https://eur-lex.europa.eu/eli/reg/2023/1115/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/eudr"
        },
        {
            "id": "forcedlabour",
            "name": "《禁止强迫劳动产品法规》",
            "shortName": "强迫劳动",
            "reference": "（欧盟）第2024/3015号法规",
            "category": "供应链与尽职调查",
            "status": "即将实施",
            "statusCode": "upcoming",
            "summary": "禁止将全部或部分使用强迫劳动生产的产品投放欧盟市场或出口，不论企业规模及产品原产地。主管机关可责令撤回并处置相关货物。",
            "appliesTo": "所有经济经营者，包括电商及进口商。",
            "actions": [
                "评估敏感国家和行业的供应链风险",
                "在供货合同中纳入相关条款及核查机制"
            ],
            "milestones": [
                {
                    "date": "2024-12-13",
                    "precision": "day",
                    "key": false,
                    "label": "法规生效"
                },
                {
                    "date": "2026-06-14",
                    "precision": "month",
                    "key": false,
                    "label": "欧盟委员会指南及风险数据库"
                },
                {
                    "date": "2027-12-14",
                    "precision": "day",
                    "key": true,
                    "label": "禁令开始适用"
                }
            ],
            "nextMilestone": {
                "date": "2027-12-14",
                "label": "禁令开始适用"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）法规 2024/3015",
                    "url": "https://eur-lex.europa.eu/eli/reg/2024/3015/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/forced-labour-regulation"
        },
        {
            "id": "paytransparency",
            "name": "《薪酬透明度指令》",
            "shortName": "薪酬透明",
            "reference": "（欧盟）第2023/970号指令",
            "category": "劳动、治理与标准",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "强化男女同酬：招聘信息须注明薪酬区间，禁止询问既往薪酬，劳动者享有知情权，并须定期报告性别薪酬差距；差距超过5%的须开展联合薪酬评估。",
            "appliesTo": "所有雇主均须履行透明度义务；员工至少100名的企业须提交报告。",
            "actions": [
                "为岗位和职级制定客观、中立的薪酬标准",
                "在薪酬差距公开前先行测算",
                "将相关工作与性别平等认证相衔接"
            ],
            "milestones": [
                {
                    "date": "2023-06-06",
                    "precision": "day",
                    "key": false,
                    "label": "指令生效"
                },
                {
                    "date": "2026-06-07",
                    "precision": "day",
                    "key": true,
                    "label": "转化期限：知情权及招聘透明度"
                },
                {
                    "date": "2027-06-07",
                    "precision": "day",
                    "key": true,
                    "label": "员工至少150名的企业首次提交差距报告（2026年数据）"
                },
                {
                    "date": "2031-06-07",
                    "precision": "day",
                    "key": false,
                    "label": "员工100至149名的企业首次提交报告"
                }
            ],
            "nextMilestone": {
                "date": "2027-06-07",
                "label": "员工至少150名的企业首次提交差距报告（2026年数据）"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）指令 2023/970",
                    "url": "https://eur-lex.europa.eu/eli/dir/2023/970/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/pay-transparency-directive"
        },
        {
            "id": "eaa",
            "name": "《欧洲无障碍法案》（产品与服务）",
            "shortName": "无障碍（EAA）",
            "reference": "（欧盟）第2019/882号指令 · 意大利第82/2022号立法令（D.Lgs. 82/2022）",
            "category": "劳动、治理与标准",
            "status": "已生效",
            "statusCode": "force",
            "summary": "对电子商务、银行服务、交通、电子书、终端设备及其他数字产品和服务提出无障碍要求。提供服务的微型企业可获豁免。",
            "appliesTo": "在线销售或向消费者提供数字服务的企业；设备生产商。",
            "actions": [
                "对照要求（EN 301 549标准）核查网站及电商平台",
                "发布服务无障碍声明"
            ],
            "milestones": [
                {
                    "date": "2022-07-16",
                    "precision": "day",
                    "key": false,
                    "label": "意大利转化法令生效"
                },
                {
                    "date": "2025-06-28",
                    "precision": "day",
                    "key": true,
                    "label": "无障碍要求开始适用"
                },
                {
                    "date": "2030-06-28",
                    "precision": "day",
                    "key": false,
                    "label": "基于已在使用产品的服务过渡期结束"
                }
            ],
            "nextMilestone": {
                "date": "2030-06-28",
                "label": "基于已在使用产品的服务过渡期结束"
            },
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）指令 2019/882",
                    "url": "https://eur-lex.europa.eu/eli/dir/2019/882/oj/eng"
                },
                {
                    "title": "Normattiva · D.Lgs. 82/2022",
                    "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2022;82"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/european-accessibility-act"
        },
        {
            "id": "iso",
            "name": "ISO 14001与ISO 9001标准修订及气候变化",
            "shortName": "ISO 14001与9001",
            "reference": "ISO/IAF 2024年修正案 · ISO 14001:2026 · ISO 9001:2026",
            "category": "劳动、治理与标准",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "自2024年起，所有管理体系标准均要求评估气候变化是否为相关议题。2026年将发布ISO 14001和ISO 9001新版本，获证企业有约三年的过渡期。",
            "appliesTo": "已获认证或希望获得认证的组织，尤其是参与招投标者。",
            "actions": [
                "将气候因素纳入组织环境及风险分析",
                "与认证机构规划向新版本的过渡"
            ],
            "milestones": [
                {
                    "date": "2024-02-23",
                    "precision": "day",
                    "key": false,
                    "label": "针对所有管理体系标准的“气候行动”修正案"
                },
                {
                    "date": "2026-04-01",
                    "precision": "month",
                    "key": true,
                    "label": "新版ISO 14001:2026发布"
                },
                {
                    "date": "2026-09-01",
                    "precision": "month",
                    "key": false,
                    "label": "新版ISO 9001:2026发布（预计）"
                },
                {
                    "date": "2029-04-01",
                    "precision": "month",
                    "key": true,
                    "label": "ISO 14001过渡期预计结束"
                }
            ],
            "nextMilestone": {
                "date": "2029-04-01",
                "label": "ISO 14001过渡期预计结束"
            },
            "officialSources": [],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/iso-14001-9001-2026"
        },
        {
            "id": "fsr",
            "name": "FSR — 欧盟《外国补贴条例》（扭曲内部市场的外国补贴）",
            "shortName": "FSR — 外国补贴",
            "reference": "（欧盟）第2022/2560号法规",
            "category": "中欧：贸易与投资",
            "status": "已生效",
            "statusCode": "force",
            "summary": "授权欧盟委员会调查非欧盟国家向在欧盟经营的企业提供的财政资助（补贴、优惠贷款、担保、注资等）。对达到门槛的企业并购以及高金额公共采购投标，要求事先申报。",
            "appliesTo": "任何国籍的企业，包括中国企业及其联合体：参与预估金额达到或超过2.5亿欧元的欧盟公共采购，或收购在欧盟营业额不低于5亿欧元的欧盟企业。",
            "actions": [
                "梳理过去三年从非欧盟国家获得的财政资助",
                "在投标或完成并购前核对申报门槛",
                "准备随投标文件提交的声明或申报材料"
            ],
            "milestones": [
                {
                    "date": "2023-01-12",
                    "precision": "day",
                    "key": false,
                    "label": "条例生效"
                },
                {
                    "date": "2023-07-12",
                    "precision": "day",
                    "key": false,
                    "label": "开始适用：欧盟委员会可依职权启动调查"
                },
                {
                    "date": "2023-10-12",
                    "precision": "day",
                    "key": true,
                    "label": "超过门槛的并购和公共采购须履行申报义务"
                },
                {
                    "date": "2026-07-12",
                    "precision": "day",
                    "key": false,
                    "label": "欧盟委员会发布条例实施情况报告"
                }
            ],
            "nextMilestone": null,
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）法规 2022/2560",
                    "url": "https://eur-lex.europa.eu/eli/reg/2022/2560/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/fsr-foreign-subsidies-regulation"
        },
        {
            "id": "ipi",
            "name": "IPI — 欧盟《国际采购工具》",
            "shortName": "IPI — 国际采购",
            "reference": "（欧盟）第2022/1031号法规",
            "category": "中欧：贸易与投资",
            "status": "已生效",
            "statusCode": "force",
            "summary": "允许欧盟对未向欧洲企业提供对等待遇的国家，限制其企业和产品进入欧盟公共采购市场。2025年通过的首项措施，将中国医疗器械排除在金额超过500万欧元的采购项目之外。",
            "appliesTo": "受IPI措施影响国家的经营者及原产产品；欧盟采购单位；在投标中使用上述国家零部件的欧洲企业。",
            "actions": [
                "核实相关行业投标所供产品的原产地",
                "针对超过门槛的招标，评估替代合作伙伴和供应链"
            ],
            "milestones": [
                {
                    "date": "2022-08-29",
                    "precision": "day",
                    "key": false,
                    "label": "条例生效"
                },
                {
                    "date": "2025-06-01",
                    "precision": "month",
                    "key": true,
                    "label": "首项措施：原产于中国的医疗器械被排除在500万欧元以上的采购之外"
                }
            ],
            "nextMilestone": null,
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）法规 2022/1031",
                    "url": "https://eur-lex.europa.eu/eli/reg/2022/1031/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/ipi-international-procurement-instrument"
        },
        {
            "id": "cnesg",
            "name": "中国：上市公司可持续发展报告与国家可持续披露准则",
            "shortName": "中国：ESG报告",
            "reference": "上海、深圳、北京证券交易所《上市公司可持续发展报告指引》（2024年4月） · 财政部《企业可持续披露准则——基本准则》（2024年12月）",
            "category": "中欧：贸易与投资",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "三大证券交易所发布基于“双重重要性”原则的《上市公司可持续发展报告指引》，主要上市公司（上证180、科创50、深证100、创业板指数样本公司及境内外同时上市公司）须强制披露，首批报告针对2025年度。财政部发布《企业可持续披露准则——基本准则》，计划到2030年基本建成国家统一的可持续披露准则体系。",
            "appliesTo": "纳入主要指数的中国上市公司；并层层传导至其供应商（包括意大利及欧洲供应商），被要求提供环境与社会数据。",
            "actions": [
                "为中国上市客户提出的ESG数据要求做好准备",
                "使已为CSRD和VSME收集的数据与中国要求相衔接"
            ],
            "milestones": [
                {
                    "date": "2024-04-12",
                    "precision": "day",
                    "key": false,
                    "label": "上海、深圳、北京证券交易所发布指引"
                },
                {
                    "date": "2024-05-01",
                    "precision": "day",
                    "key": false,
                    "label": "指引正式施行"
                },
                {
                    "date": "2024-12-01",
                    "precision": "month",
                    "key": false,
                    "label": "财政部发布《企业可持续披露准则——基本准则》"
                },
                {
                    "date": "2026-04-30",
                    "precision": "day",
                    "key": true,
                    "label": "首批强制性报告披露截止日期（2025年度）"
                },
                {
                    "date": "2030-01-01",
                    "precision": "year",
                    "key": false,
                    "label": "目标：建成国家统一的可持续披露准则体系"
                }
            ],
            "nextMilestone": {
                "date": "2030-01-01",
                "label": "目标：建成国家统一的可持续披露准则体系"
            },
            "officialSources": [],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/china-sustainability-disclosure"
        },
        {
            "id": "cnets",
            "name": "全国碳排放权交易市场与“双碳”目标",
            "shortName": "中国：碳市场",
            "reference": "国务院《碳排放权交易管理暂行条例》（2024年）",
            "category": "中欧：贸易与投资",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "全国碳排放权交易市场于2021年以发电行业启动，按覆盖排放量计为全球最大的碳市场，自2025年起扩展至钢铁、水泥和铝行业。它支撑“双碳”目标（2030年前碳达峰、2060年前碳中和），并影响中国与欧盟就CBAM开展的对话。",
            "appliesTo": "纳入覆盖行业的中国大型排放企业；间接涉及欧盟进口商及在中国设有生产基地的企业。",
            "actions": [
                "采用与CBAM兼容的方法监测工厂排放",
                "记录在中国已支付的碳价格，以便与欧盟进口商沟通"
            ],
            "milestones": [
                {
                    "date": "2021-07-16",
                    "precision": "day",
                    "key": false,
                    "label": "全国碳市场以发电行业启动"
                },
                {
                    "date": "2024-05-01",
                    "precision": "day",
                    "key": false,
                    "label": "国务院《碳排放权交易管理暂行条例》施行"
                },
                {
                    "date": "2025-03-01",
                    "precision": "month",
                    "key": true,
                    "label": "扩展至钢铁、水泥和铝行业"
                },
                {
                    "date": "2030-12-31",
                    "precision": "year",
                    "key": true,
                    "label": "目标：2030年前二氧化碳排放达峰"
                },
                {
                    "date": "2060-12-31",
                    "precision": "year",
                    "key": false,
                    "label": "目标：2060年前实现碳中和"
                }
            ],
            "nextMilestone": {
                "date": "2030-12-31",
                "label": "目标：2030年前二氧化碳排放达峰"
            },
            "officialSources": [],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/china-national-carbon-market-ets"
        },
        {
            "id": "epa",
            "name": "《欧盟—日本经济伙伴关系协定》（EPA）",
            "shortName": "欧盟—日本协定（EPA）",
            "reference": "欧盟理事会（欧盟）第2018/1907号决定 · 跨境数据流动议定书",
            "category": "欧盟—日本：贸易与可持续发展",
            "status": "已生效",
            "statusCode": "force",
            "summary": "欧盟规模最大的双边贸易协定：取消欧洲与日本之间的大部分关税，承认欧洲地理标志，开放政府采购并简化技术性壁垒。如需享受优惠关税，出口商须通过原产地声明或进口商知悉的方式证明原产地。一项附加议定书保障两大经济体之间的数据流动。",
            "appliesTo": "向日本出口的意大利企业（农产品与食品、葡萄酒、时尚、机械、化工），以及在欧洲销售的日本企业。",
            "actions": [
                "核实自身产品的原产地规则及适用的优惠关税",
                "出具原产地声明并妥善保存证明文件",
                "在商业策略中充分利用地理标志保护"
            ],
            "milestones": [
                {
                    "date": "2019-02-01",
                    "precision": "day",
                    "key": true,
                    "label": "协定生效"
                },
                {
                    "date": "2024-07-01",
                    "precision": "month",
                    "key": false,
                    "label": "跨境数据流动议定书生效"
                }
            ],
            "nextMilestone": null,
            "officialSources": [
                {
                    "title": "EUR-Lex · （欧盟）决定 2018/1907",
                    "url": "https://eur-lex.europa.eu/eli/dec/2018/1907/oj/eng"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/eu-japan-economic-partnership-agreement"
        },
        {
            "id": "ssbj",
            "name": "日本：上市公司SSBJ可持续发展披露标准",
            "shortName": "日本：SSBJ标准",
            "reference": "日本可持续发展标准委员会（SSBJ）发布的标准（2025年3月），与ISSB IFRS S1及S2保持一致",
            "category": "欧盟—日本：贸易与可持续发展",
            "status": "即将实施",
            "statusCode": "upcoming",
            "summary": "日本可持续发展标准委员会（SSBJ）于2025年发布了一项通用标准和一项气候标准，与ISSB标准保持一致。日本金融厅计划分阶段对东京证券交易所Prime市场的上市公司强制实施，从市值最大的公司开始，随后引入外部鉴证。",
            "appliesTo": "Prime市场上市公司，首先适用于市值不低于3万亿日元的公司；连带影响被要求提供范围3排放数据的欧洲供应商。",
            "actions": [
                "为日本客户提出的排放数据要求做好准备",
                "将为CSRD及VSME收集的数据以兼容ISSB的格式加以复用"
            ],
            "milestones": [
                {
                    "date": "2025-03-05",
                    "precision": "day",
                    "key": false,
                    "label": "SSBJ标准发布"
                },
                {
                    "date": "2027-03-31",
                    "precision": "month",
                    "key": true,
                    "label": "预计对市值不低于3万亿日元的Prime市场公司强制实施（2027年3月结束的财年）"
                },
                {
                    "date": "2028-03-31",
                    "precision": "month",
                    "key": false,
                    "label": "预计扩展至市值不低于1万亿日元的公司"
                },
                {
                    "date": "2029-03-31",
                    "precision": "month",
                    "key": false,
                    "label": "预计扩展至市值不低于5000亿日元的公司"
                }
            ],
            "nextMilestone": {
                "date": "2027-03-31",
                "label": "预计对市值不低于3万亿日元的Prime市场公司强制实施（2027年3月结束的财年）"
            },
            "officialSources": [],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/japan-ssbj-sustainability-standards"
        },
        {
            "id": "gxets",
            "name": "日本：GX-ETS与“绿色转型”碳定价",
            "shortName": "日本：GX-ETS",
            "reference": "《GX推进法》（2023年）及其后续修订",
            "category": "欧盟—日本：贸易与可持续发展",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "日本的绿色转型（GX）战略引入排放交易体系（GX-ETS）：该体系以GX League为起点自愿运行，现已对大型排放企业强制实施；同时对化石燃料进口商征收化石燃料附加费，并将于其后在电力行业引入配额拍卖。这是日本企业对照欧盟CBAM的参照体系。",
            "appliesTo": "日本大型排放企业（年排放二氧化碳超过10万吨）、化石燃料进口商、发电企业；间接影响其欧洲合作伙伴。",
            "actions": [
                "使排放监测符合日本及CBAM的要求",
                "评估碳定价对与日本之间的供货及合同的影响"
            ],
            "milestones": [
                {
                    "date": "2023-04-01",
                    "precision": "month",
                    "key": false,
                    "label": "以GX League启动自愿阶段"
                },
                {
                    "date": "2023-05-01",
                    "precision": "month",
                    "key": false,
                    "label": "《GX推进法》获得通过"
                },
                {
                    "date": "2026-04-01",
                    "precision": "month",
                    "key": true,
                    "label": "大型排放企业强制参与GX-ETS"
                },
                {
                    "date": "2028-04-01",
                    "precision": "year",
                    "key": false,
                    "label": "预计开征化石燃料附加费"
                },
                {
                    "date": "2033-04-01",
                    "precision": "year",
                    "key": false,
                    "label": "预计启动电力行业配额拍卖"
                }
            ],
            "nextMilestone": {
                "date": "2028-04-01",
                "label": "预计开征化石燃料附加费"
            },
            "officialSources": [],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/japan-gx-ets-carbon-pricing"
        },
        {
            "id": "jpplastic",
            "name": "日本：《塑料资源循环促进法》",
            "shortName": "日本：塑料法",
            "reference": "《塑料资源循环促进法》（自2022年4月1日起施行）",
            "category": "欧盟—日本：贸易与可持续发展",
            "status": "已生效",
            "statusCode": "force",
            "summary": "涵盖塑料的整个生命周期：产品环保设计、减少12类最常见的一次性用品（餐具、吸管、牙刷、衣架等），以及由市町村和企业开展回收与再生利用。每年提供此类用品达5吨及以上的企业须采取减量措施。",
            "appliesTo": "在日本分发一次性塑料用品的企业（零售、餐饮、酒店、洗衣店），以及为该市场设计塑料包装和产品的生产商及设计方。",
            "actions": [
                "核查面向日本市场的包装及一次性用品",
                "与PPWR协调开展设计，采用在两个市场均适用的解决方案"
            ],
            "milestones": [
                {
                    "date": "2022-04-01",
                    "precision": "day",
                    "key": true,
                    "label": "该法施行"
                }
            ],
            "nextMilestone": null,
            "officialSources": [],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/japan-plastic-resource-circulation-act"
        },
        {
            "id": "rentri",
            "name": "RENTRI — 意大利国家废物追溯电子登记系统",
            "shortName": "RENTRI",
            "reference": "2023年4月4日第59号部长令（DM 59/2023）· 意大利第152/2006号立法令第188-bis条",
            "category": "意大利：国内合规义务",
            "status": "分阶段实施",
            "statusCode": "phasing",
            "summary": "实现废物追溯数字化：在系统中登记、使用数字化进出库台账及数字化废物识别单（FIR），并根据企业规模和业务类型分批实施。",
            "appliesTo": "特殊危险废物及部分非危险废物的产生者、运输商、处理设施及中间商。",
            "actions": [
                "确认所属批次及是否已完成登记",
                "使用可互操作软件，切换至数字化台账及废物识别单"
            ],
            "milestones": [
                {
                    "date": "2024-12-15",
                    "precision": "day",
                    "key": false,
                    "label": "系统开放登记"
                },
                {
                    "date": "2025-02-13",
                    "precision": "day",
                    "key": true,
                    "label": "员工超过50名的废物产生者及废物管理经营者登记"
                },
                {
                    "date": "2025-08-14",
                    "precision": "day",
                    "key": false,
                    "label": "员工超过10名的废物产生者登记"
                },
                {
                    "date": "2026-02-13",
                    "precision": "day",
                    "key": true,
                    "label": "其余所有义务主体登记；全面使用数字化FIR"
                }
            ],
            "nextMilestone": null,
            "officialSources": [
                {
                    "title": "Normattiva · D.Lgs. 152/2006",
                    "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2006;152"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/rentri"
        },
        {
            "id": "cam",
            "name": "公共采购最低环境标准（CAM）",
            "shortName": "CAM公共采购",
            "reference": "意大利第36/2023号立法令第57条 · 第209/2024号修正立法令 · 各行业CAM部长令",
            "category": "意大利：国内合规义务",
            "status": "已生效",
            "statusCode": "force",
            "summary": "采购单位须在所有招标中纳入最低环境标准（CAM），作为技术规格、合同条款及加分标准。各行业法令（建筑、保洁、餐饮、废物、绿化、家具等）定期更新。",
            "appliesTo": "所有参与公共招标的企业。",
            "actions": [
                "了解本行业现行CAM及所需证明材料",
                "在技术标书中突出认证、LCA及EPD"
            ],
            "milestones": [
                {
                    "date": "2023-07-01",
                    "precision": "day",
                    "key": true,
                    "label": "新《公共合同法典》生效"
                },
                {
                    "date": "2024-12-31",
                    "precision": "day",
                    "key": false,
                    "label": "《法典》修正案生效"
                },
                {
                    "date": "2025-01-01",
                    "precision": "year",
                    "key": false,
                    "label": "各行业CAM法令持续更新"
                }
            ],
            "nextMilestone": null,
            "officialSources": [
                {
                    "title": "Normattiva · D.Lgs. 36/2023",
                    "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023;36"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/cam-green-public-procurement-italy"
        },
        {
            "id": "labelling",
            "name": "包装环境标签（意大利）",
            "shortName": "包装环境标签",
            "reference": "意大利第152/2006号立法令第219条第5款（由第116/2020号立法令引入）",
            "category": "意大利：国内合规义务",
            "status": "已生效",
            "statusCode": "force",
            "summary": "所有投放意大利市场的包装均须标注材料识别代码（第97/129/EC号决定），面向消费者的包装还须标注分类收集说明。自2028年8月起将由PPWR统一标签取代。",
            "appliesTo": "在意大利销售的包装的生产者和使用者。",
            "actions": [
                "核查所有包装上的编码及收集说明",
                "规划向未来欧盟标签的过渡"
            ],
            "milestones": [
                {
                    "date": "2023-01-01",
                    "precision": "day",
                    "key": true,
                    "label": "义务生效"
                },
                {
                    "date": "2028-08-12",
                    "precision": "day",
                    "key": false,
                    "label": "由PPWR统一标签取代"
                }
            ],
            "nextMilestone": {
                "date": "2028-08-12",
                "label": "由PPWR统一标签取代"
            },
            "officialSources": [
                {
                    "title": "Normattiva · D.Lgs. 116/2020",
                    "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2020;116"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/packaging-environmental-labelling-italy"
        },
        {
            "id": "plastictax",
            "name": "塑料税与糖税",
            "shortName": "塑料税与糖税",
            "reference": "意大利第160/2019号法律第1条第634–658款及第661–676款 · 2026年预算法",
            "category": "意大利：国内合规义务",
            "status": "已推迟",
            "statusCode": "postponed",
            "summary": "对一次性塑料制品（MACSI）按每公斤0.45欧元征税，并对含糖饮料征税。两项税种于2020年设立并多次推迟；现定于2027年1月1日起施行。",
            "appliesTo": "MACSI的制造商、进口商及自其他欧盟国家采购者；含糖饮料的生产商和进口商。",
            "actions": [
                "估算包装中原生塑料的重量及税负成本",
                "评估使用免税的再生塑料及可堆肥塑料"
            ],
            "milestones": [
                {
                    "date": "2020-01-01",
                    "precision": "day",
                    "key": false,
                    "label": "由2020年预算法设立"
                },
                {
                    "date": "2027-01-01",
                    "precision": "day",
                    "key": true,
                    "label": "目前预定施行日期"
                }
            ],
            "nextMilestone": {
                "date": "2027-01-01",
                "label": "目前预定施行日期"
            },
            "officialSources": [
                {
                    "title": "Normattiva · L. 160/2019",
                    "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2019;160"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/italy-plastic-tax-sugar-tax"
        },
        {
            "id": "catnat",
            "name": "自然灾害强制保险义务",
            "shortName": "巨灾保险",
            "reference": "意大利第213/2023号法律第1条第101–111款 · 第39/2025号法令（DL 39/2025）",
            "category": "意大利：国内合规义务",
            "status": "已生效",
            "statusCode": "force",
            "summary": "在意大利设有注册地或常设机构的企业，须为土地、建筑物、设施及设备投保洪水、山体滑坡、地震及河流泛滥险。未投保者不得获得公共补助及优惠。",
            "appliesTo": "所有在企业登记处注册的企业，按规模适用不同期限（农业企业除外）。",
            "actions": [
                "核查经营性资产的保险覆盖",
                "妥善保存保单：这是申请招标项目及激励措施的前提条件"
            ],
            "milestones": [
                {
                    "date": "2025-03-31",
                    "precision": "day",
                    "key": true,
                    "label": "大型企业须履行义务"
                },
                {
                    "date": "2025-10-01",
                    "precision": "day",
                    "key": false,
                    "label": "中型企业须履行义务"
                },
                {
                    "date": "2025-12-31",
                    "precision": "day",
                    "key": false,
                    "label": "小型及微型企业须履行义务"
                }
            ],
            "nextMilestone": null,
            "officialSources": [
                {
                    "title": "Normattiva · L. 213/2023",
                    "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2023;213"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/italy-mandatory-catastrophe-insurance"
        },
        {
            "id": "genderpdr",
            "name": "性别平等认证UNI/PdR 125:2022",
            "shortName": "性别平等",
            "reference": "意大利第162/2021号法律 · UNI/PdR 125:2022 · 第36/2023号立法令",
            "category": "意大利：国内合规义务",
            "status": "已生效",
            "statusCode": "force",
            "summary": "基于六大指标领域（文化、治理、人力资源流程、成长机会、薪酬公平、生育保护）的自愿性认证。获证企业可享受最高1%的社保缴费减免（每年最高5万欧元），并在招标中获得加分及保证金减免。",
            "appliesTo": "各类规模的企业，尤其是参与招投标或申请资助者。",
            "actions": [
                "对照该实务指南的KPI开展差距分析",
                "将认证作为投标优势并用于申请缴费减免"
            ],
            "milestones": [
                {
                    "date": "2022-03-16",
                    "precision": "day",
                    "key": true,
                    "label": "UNI/PdR 125参考实务指南发布"
                },
                {
                    "date": "2023-07-01",
                    "precision": "day",
                    "key": false,
                    "label": "新《公共采购法典》中的加分机制"
                }
            ],
            "nextMilestone": null,
            "officialSources": [
                {
                    "title": "Normattiva · L. 162/2021",
                    "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2021;162"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/gender-equality-certification-uni-pdr-125"
        },
        {
            "id": "whistle",
            "name": "举报人保护：内部举报渠道",
            "shortName": "举报人保护",
            "reference": "意大利第24/2023号立法令（转化（欧盟）第2019/1937号指令）",
            "category": "意大利：国内合规义务",
            "status": "已生效",
            "statusCode": "force",
            "summary": "要求设立保密渠道以举报违法行为，并保护举报人免遭报复。这也是ESRS（G1）及意大利第231号法令合规模式所要求的治理要素。",
            "appliesTo": "员工至少50名的私营企业，以及采用231合规模式的企业（不论员工人数）。",
            "actions": [
                "设立保密渠道（可为数字化渠道）并制定书面程序",
                "培训举报处理负责人"
            ],
            "milestones": [
                {
                    "date": "2023-07-15",
                    "precision": "day",
                    "key": false,
                    "label": "员工至少250名的企业须履行义务"
                },
                {
                    "date": "2023-12-17",
                    "precision": "day",
                    "key": true,
                    "label": "员工50至249名的企业须履行义务"
                }
            ],
            "nextMilestone": null,
            "officialSources": [
                {
                    "title": "Normattiva · D.Lgs. 24/2023",
                    "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2023;24"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/italy-whistleblowing-decree-24-2023"
        },
        {
            "id": "trans50",
            "name": "“转型5.0”计划",
            "shortName": "转型5.0",
            "reference": "第19/2024号法令（DL 19/2024）第38条 · 2024年7月22日实施部长令",
            "category": "意大利：国内合规义务",
            "status": "已生效",
            "statusCode": "force",
            "summary": "为投资数字化资产、使生产单元能耗降低至少3%或工艺能耗降低至少5%的企业提供税收抵免，并涵盖培训及可再生能源设施。相关投资须于2025年12月31日前完成。",
            "appliesTo": "于2024–2025年进行投资的意大利居民企业。",
            "actions": [
                "保存事后认证及相关文件以备核查",
                "评估2026年起适用于投资的新措施"
            ],
            "milestones": [
                {
                    "date": "2024-03-02",
                    "precision": "day",
                    "key": false,
                    "label": "计划设立"
                },
                {
                    "date": "2024-08-07",
                    "precision": "day",
                    "key": false,
                    "label": "意大利能源服务管理公司（GSE）预约平台开放"
                },
                {
                    "date": "2025-12-31",
                    "precision": "day",
                    "key": true,
                    "label": "受惠投资的完成期限"
                }
            ],
            "nextMilestone": null,
            "officialSources": [
                {
                    "title": "Normattiva · D.L. 19/2024",
                    "url": "https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2024;19"
                }
            ],
            "url": "https://www.gruppogm.eu/zh/esg-regulations/transizione-5-0-tax-credit"
        }
    ]
}