从理念到行动-在华德企ESG实践报告2024word版.docx

从理念到行动

在华德企ESG实践报告2024

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[1]FederalLawGazette,ActonCorporateDueDiligenceObligationsinSupplyChainsofJuly16,2021

[2]EUR,Directive-2022/2464-en-CSRDdirective-EUR-lex

[1]SustainabilityvsESG:What’stheDifferenceandWhyTheyMatter[Series1of4],

/en/article/demystifying-sustainability-and-esg

[2][3]KPMGSurveyofSustainabilityReporting2022,KPMGInternational,September2022

企业是否在官网公开发布报告

公开报告的企业是否发布独立的报告

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1.CarlaEverhardt,ThenewGermanSupplyChainDueDiligenceAct(LKSG)–whatneedstobedone,at

/insights/supply-chain-act-due-diligence-obligations(lastvisitedFeb26,2024).

2.DrAndreasFillmannMarkusSchmucker,GermansupplychainactLexology(2023),at

/library/detail.aspx?g=e8d94e6e-899f-45a7-96b5-2f184b9adc17(lastvisitedFeb26,2024).

3.ESG101:WhatdoessocialinESGmean?,at/blog/esg-101-what-does-social-in-esg-

mean/#:~:text=At%20its%20core%2C%20ESG%20social,justice%2C%20and%20care%20for%20wellbeing.(lastvisitedFeb26,

2024).

4.EUcommission,Corporatesustainabilityreporting,athttps://finance.ec.europa.eu/capital-markets-union-and-financial-

markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en(lastvisitedFeb26,

2024).

5.EUR,Directive-2022/2464-en-CSRDdirective-EUR-lex,athttps://eur-lex.europa.eu/legal-content/EN/TXT/?

uri=CELEX%3A32022L2464(lastvisitedFeb26,2024).

6.EuropeanCommission,QuestionsandAnswers:CorporateSustainabilityReportingDirectiveproposal,at

https://ec.europa.eu/commission/presscorner/detail/en/qanda_21_1806(lastvisitedFeb26,2024).

7.FederalLawGazette,ActonCorporateDueDiligenceObligationsinSupplyChainsofJuly162021,at

https://www.bmas.de/SharedDocs/Downloads/DE/Internationales/act-corporate-due-diligence-obligations-supply-

chains.pdf?__blob=publicationFilev=3(lastvisitedFeb26,2024).

8.IBM,

(CSRD),at/cn-zh/topics/csrd(lastvisi