{"id":2292,"date":"2026-02-25T10:41:50","date_gmt":"2026-02-25T02:41:50","guid":{"rendered":"https:\/\/responsiblesupplychain.asia\/omnibus-i-is-now-through-the-eu-legislature-what-changed-in-csrd-and-csddd-what-comes-next-and-what-apac-suppliers-should-do-now\/"},"modified":"2026-02-25T12:16:43","modified_gmt":"2026-02-25T04:16:43","slug":"omnibus-i-is-now-through-the-eu-legislature-what-changed-in-csrd-and-csddd-what-comes-next-and-what-apac-suppliers-should-do-now","status":"publish","type":"post","link":"https:\/\/responsiblesupplychain.asia\/bn\/omnibus-i-is-now-through-the-eu-legislature-what-changed-in-csrd-and-csddd-what-comes-next-and-what-apac-suppliers-should-do-now\/","title":{"rendered":"Omnibus I \u098f\u0996\u09a8 EU \u0986\u0987\u09a8\u09b8\u09ad\u09be \u09aa\u09cd\u09b0\u0995\u09cd\u09b0\u09bf\u09df\u09be \u09aa\u09c7\u09b0\u09bf\u09df\u09c7\u099b\u09c7 \u2014 CSRD \u0993 CSDDD-\u09a4\u09c7 \u0995\u09c0 \u09ac\u09a6\u09b2\u09c7\u099b\u09c7, \u098f\u09b0\u09aa\u09b0 \u0995\u09c0 \u09b9\u09ac\u09c7, \u0986\u09b0 APAC \u09b8\u09b0\u09ac\u09b0\u09be\u09b9\u0995\u09be\u09b0\u09c0\u09a6\u09c7\u09b0 \u098f\u0996\u09a8 \u0995\u09c0 \u0995\u09b0\u09be \u0989\u099a\u09bf\u09a4"},"content":{"rendered":"

\u09b9\u09cd\u09af\u09be\u0981\u0964 CSRD \u098f\u09ac\u0982 CSDDD \/ CS3D-\u09b8\u0982\u0995\u09cd\u09b0\u09be\u09a8\u09cd\u09a4 \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09a8 \u0985\u09a8\u09cd\u09a4\u09b0\u09cd\u09ad\u09c1\u0995\u09cd\u09a4 Omnibus I \u09b8\u0982\u09b6\u09cb\u09a7\u09a8\u09c0 \u09a8\u09bf\u09b0\u09cd\u09a6\u09c7\u09b6\u09bf\u0995\u09be \u098f\u0996\u09a8 \u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2\u09c7\u09b0 \u099a\u09c2\u09dc\u09be\u09a8\u09cd\u09a4 \u0985\u09a8\u09c1\u09ae\u09cb\u09a6\u09a8 \u09aa\u09c7\u09df\u09c7\u099b\u09c7<\/strong> 24 February 2026 \u09a4\u09be\u09b0\u09bf\u0996\u09c7, \u09af\u09be European Parliament-\u098f\u09b0 December 2025 \u0985\u09a8\u09c1\u09ae\u09cb\u09a6\u09a8\u09c7\u09b0 \u09aa\u09b0 \u09b9\u09df\u09c7\u099b\u09c7\u0964 \u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2 \u099c\u09be\u09a8\u09bf\u09df\u09c7\u099b\u09c7, \u098f\u099f\u09bf \u099a\u09c2\u09dc\u09be\u09a8\u09cd\u09a4 \u0985\u09a8\u09c1\u09ae\u09cb\u09a6\u09a8\u09c7\u09b0 \u09a7\u09be\u09aa\u0964 \u0996\u09c1\u09ac \u09b6\u09bf\u0997\u0997\u09bf\u09b0\u0987 Official Journal-\u098f \u09aa\u09cd\u09b0\u0995\u09be\u09b6 \u09b9\u09ac\u09c7, \u098f\u09ac\u0982 \u09aa\u09cd\u09b0\u0995\u09be\u09b6\u09c7\u09b0 \u09e8\u09e6\u09a4\u09ae \u09a6\u09bf\u09a8\u09c7 \u098f\u099f\u09bf \u0995\u09be\u09b0\u09cd\u09af\u0995\u09b0 \u09b9\u09ac\u09c7<\/strong>\u0964<\/p>\n

\u09ac\u09be\u09b8\u09cd\u09a4\u09ac \u09aa\u09b0\u09bf\u0995\u09b2\u09cd\u09aa\u09a8\u09be\u09b0 \u09a6\u09bf\u0995 \u09a5\u09c7\u0995\u09c7 \u098f\u09b0 \u0985\u09b0\u09cd\u09a5 \u09b9\u09b2\u09cb, \u0986\u0987\u09a8\u09c7\u09b0 \u09ae\u09c2\u09b2 \u0995\u09be\u09a0\u09be\u09ae\u09cb \u09a8\u09bf\u09df\u09c7 \u09b0\u09be\u099c\u09a8\u09c8\u09a4\u09bf\u0995 \u09b2\u09dc\u09be\u0987 \u098f\u0996\u09a8 \u09aa\u09cd\u09b0\u09be\u09df \u09b6\u09c7\u09b7\u0964 \u098f\u0996\u09a8 \u09ab\u09cb\u0995\u09be\u09b8 \u09af\u09be\u09ac\u09c7 Official Journal-\u098f \u09aa\u09cd\u09b0\u0995\u09be\u09b6, \u0995\u09be\u09b0\u09cd\u09af\u0995\u09be\u09b0\u09bf\u09a4\u09be \u09b6\u09c1\u09b0\u09c1, \u099c\u09be\u09a4\u09c0\u09df \u09aa\u09b0\u09cd\u09af\u09be\u09df\u09c7 \u09b0\u09c2\u09aa\u09be\u09a8\u09cd\u09a4\u09b0 (transposition), \u0995\u09ae\u09bf\u09b6\u09a8\u09c7\u09b0 \u0997\u09be\u0987\u09a1\u09c7\u09a8\u09cd\u09b8, \u098f\u09ac\u0982 \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 \u09ac\u09be\u09b8\u09cd\u09a4\u09ac\u09be\u09df\u09a8 \u0995\u09cc\u09b6\u09b2<\/strong>-\u098f\u09b0 \u09a6\u09bf\u0995\u09c7\u0964 \u09b8\u0982\u09b6\u09cb\u09a7\u09bf\u09a4 \u09b8\u09ae\u09df\u09b8\u09c2\u099a\u09bf \u0985\u09a8\u09c1\u09af\u09be\u09df\u09c0 \u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2 \u0986\u09b0\u0993 \u09a8\u09bf\u09b6\u09cd\u099a\u09bf\u09a4 \u0995\u09b0\u09c7\u099b\u09c7 \u09af\u09c7 CS3D-\u098f\u09b0 transposition-\u098f\u09b0 \u09b6\u09c7\u09b7 \u09b8\u09ae\u09df 26 July 2028<\/strong> \u098f\u09ac\u0982 \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 compliance \u09b6\u09c1\u09b0\u09c1 \u09b9\u09ac\u09c7 July 2029 \u09a5\u09c7\u0995\u09c7<\/strong>\u0964<\/p>\n

\u098f\u0996\u09a8 \u0995\u09c7\u09a8 \u098f\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3<\/strong><\/h2>\n

Omnibus I \u09aa\u09cd\u09af\u09be\u0995\u09c7\u099c EU-\u098f\u09b0 sustainability architecture-\u098f\u09b0 \u09a6\u09c1\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \u0985\u0982\u09b6\u09c7 \u09ac\u09dc \u09a7\u09b0\u09a8\u09c7\u09b0 \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09a8 \u098f\u09a8\u09c7\u099b\u09c7, \u09af\u09be APAC supply chain-\u0995\u09c7 \u09b8\u09ac\u099a\u09c7\u09df\u09c7 \u09b8\u09b0\u09be\u09b8\u09b0\u09bf \u09aa\u09cd\u09b0\u09ad\u09be\u09ac\u09bf\u09a4 \u0995\u09b0\u09c7\u0964<\/p>\n

\u09aa\u09cd\u09b0\u09a5\u09ae\u09a4, \u09ac\u09be\u09a7\u09cd\u09af\u09a4\u09be\u09ae\u09c2\u09b2\u0995 scope \u0985\u09a8\u09c7\u0995 \u09b8\u0982\u0995\u09c1\u099a\u09bf\u09a4 \u0995\u09b0\u09be \u09b9\u09df\u09c7\u099b\u09c7<\/strong>, \u09ac\u09bf\u09b6\u09c7\u09b7 \u0995\u09b0\u09c7 CS3D \u098f\u09ac\u0982 CSRD-\u098f\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7\u0964 \u09ab\u09b2\u09c7 \u0995\u09c7 \u09b8\u09b0\u09be\u09b8\u09b0\u09bf \u09a8\u09bf\u09df\u09a8\u09cd\u09a4\u09cd\u09b0\u09bf\u09a4 \u09b9\u09ac\u09c7, \u09a4\u09be \u09ac\u09a6\u09b2\u09c7 \u0997\u09c7\u099b\u09c7\u0964<\/p>\n

\u09a6\u09cd\u09ac\u09bf\u09a4\u09c0\u09df\u09a4, \u098f\u099f\u09bf supply-chain pressure \u09a4\u09c1\u09b2\u09c7 \u09a6\u09c7\u09df\u09a8\u09bf\u0964<\/strong> \u09ac\u09b0\u0982 \u099a\u09be\u09aa \u0995\u09c0\u09ad\u09be\u09ac\u09c7 \u09a8\u09c7\u09ae\u09c7 \u0986\u09b8\u09c7, \u09a4\u09be \u09ac\u09a6\u09b2\u09c7\u099b\u09c7\u0964 \u09ac\u09dc EU \u0995\u09cd\u09b0\u09c7\u09a4\u09be\u09b0\u09be \u098f\u0996\u09a8\u0993 \u099d\u09c1\u0981\u0995\u09bf\u09b0 \u09ae\u09c1\u0996\u09c7 \u09a5\u09be\u0995\u09ac\u09c7 \u098f\u09ac\u0982 \u09a4\u09be\u09a6\u09c7\u09b0 \u098f\u0996\u09a8\u0993 \u09aa\u09cd\u09b0\u09ae\u09be\u09a3, risk controls, \u098f\u09ac\u0982 \u09ac\u09bf\u09b6\u09cd\u09ac\u09be\u09b8\u09af\u09cb\u0997\u09cd\u09af supplier management \u09a6\u09b0\u0995\u09be\u09b0 \u09b9\u09ac\u09c7\u0964 \u09ac\u09be\u09b8\u09cd\u09a4\u09ac\u09c7 APAC suppliers \u09b9\u09df\u09a4\u09cb \u0986\u0997\u09c7\u09b0 \u09ae\u09a4\u09cb \u09b8\u09ac\u09be\u09b0 \u099c\u09a8\u09cd\u09af \u098f\u0995\u09b0\u0995\u09ae \u09aa\u09cd\u09b0\u09b6\u09cd\u09a8\u09aa\u09a4\u09cd\u09b0 \u0995\u09ae \u09aa\u09be\u09ac\u09c7, \u0995\u09bf\u09a8\u09cd\u09a4\u09c1 \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u099d\u09c1\u0981\u0995\u09bf, \u0997\u09cd\u09b0\u09be\u09b9\u0995, \u09b8\u09c7\u0995\u09cd\u099f\u09b0 \u0993 \u0998\u099f\u09a8\u09be\u09b0 \u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u09a4\u09c7 \u09ac\u09c7\u09b6\u09bf \u09b2\u0995\u09cd\u09b7\u09cd\u09af\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995 \u0985\u09a8\u09c1\u09b0\u09cb\u09a7 \u09aa\u09be\u09ac\u09c7\u0964 \u09b8\u0982\u09b6\u09cb\u09a7\u09bf\u09a4 CS3D \u099f\u09c7\u0995\u09cd\u09b8\u099f\u09c7 \u201creasonably available information\u201d, scoping, \u098f\u09ac\u0982 prioritisation-\u09b8\u0982\u0995\u09cd\u09b0\u09be\u09a8\u09cd\u09a4 \u0985\u0982\u09b6\u09c7 \u098f\u099f\u09bf \u09b8\u09cd\u09aa\u09b7\u09cd\u099f\u0964<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0<\/th>\n\u0986\u0997\u09c7 (\u09ae\u09cb\u099f\u09be\u09ae\u09c1\u099f\u09bf)<\/th>\nOmnibus I-\u098f\u09b0 \u09aa\u09b0 (\u099a\u09c2\u09dc\u09be\u09a8\u09cd\u09a4)<\/th>\n\u0995\u09c7\u09a8 APAC-\u098f\u09b0 \u099c\u09a8\u09cd\u09af \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3<\/th>\n<\/tr>\n<\/thead>\n
CSRD scope<\/strong><\/td>\n\u0985\u09a8\u09c7\u0995 \u09ac\u09bf\u09b8\u09cd\u09a4\u09c3\u09a4 \u0995\u09ad\u09be\u09b0\u09c7\u099c (\u0986\u0997\u09c7\u09b0 \u09ae\u09be\u09a8\u09a6\u09a3\u09cd\u09a1\u09c7 \u09e8\u09eb\u09e6-\u098f\u09b0 \u09ac\u09c7\u09b6\u09bf \u0995\u09b0\u09cd\u09ae\u09c0 \u09a5\u09be\u0995\u09be \u09ac\u09b9\u09c1 \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf \u0985\u09a8\u09cd\u09a4\u09b0\u09cd\u09ad\u09c1\u0995\u09cd\u09a4 \u099b\u09bf\u09b2)<\/td>\n>1,000 \u0995\u09b0\u09cd\u09ae\u09c0<\/strong> \u098f\u09ac\u0982 >\u20ac450m net turnover<\/strong> \u09a5\u09be\u0995\u09be \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09a4\u09c7 \u09b8\u09c0\u09ae\u09bf\u09a4 \u0995\u09b0\u09be \u09b9\u09df\u09c7\u099b\u09c7 (\u09b8\u0999\u09cd\u0997\u09c7 \u09b8\u0982\u09b6\u09cb\u09a7\u09bf\u09a4 third-country \u09b6\u09b0\u09cd\u09a4)<\/td>\n\u0995\u09ae EU \u0995\u09cd\u09b0\u09c7\u09a4\u09be \u09b8\u09b0\u09be\u09b8\u09b0\u09bf \u09b0\u09bf\u09aa\u09cb\u09b0\u09cd\u099f \u0995\u09b0\u09ac\u09c7, \u09a4\u09ac\u09c7 scope-\u098f \u09a5\u09be\u0995\u09be \u0995\u09cd\u09b0\u09c7\u09a4\u09be\u09b0\u09be \u098f\u0996\u09a8\u0993 supplier data \u099a\u09be\u0987\u09ac\u09c7, \u098f\u0996\u09a8 \u0986\u09b0\u0993 \u0995\u09dc\u09be proportionality \u09a8\u09bf\u09df\u09ae\u09c7\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7 \u09a5\u09c7\u0995\u09c7\u0964<\/td>\n<\/tr>\n
CSRD value-chain data requests<\/strong><\/td>\nESRS \u09ac\u09be\u09b8\u09cd\u09a4\u09ac\u09be\u09df\u09a8\u09c7\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 \u09b8\u09b0\u09ac\u09b0\u09be\u09b9\u0995\u09be\u09b0\u09c0\u09a6\u09c7\u09b0 \u0995\u09be\u099b \u09a5\u09c7\u0995\u09c7 \u09ac\u09bf\u09b8\u09cd\u09a4\u09c3\u09a4 \u09a4\u09a5\u09cd\u09af \u099f\u09be\u09a8\u09be\u09b0 \u09b8\u09c1\u09af\u09cb\u0997 \u099b\u09bf\u09b2<\/td>\n\u09e7,\u09e6\u09e6\u09e6 \u0995\u09b0\u09cd\u09ae\u09c0\u09b0 \u0995\u09ae value-chain undertakings \u09a5\u09c7\u0995\u09c7 voluntary standard \u09b8\u09c0\u09ae\u09be\u09b0 \u09ac\u09be\u0987\u09b0\u09c7 \u09a4\u09a5\u09cd\u09af ESRS \u09a6\u09be\u09ac\u09bf \u0995\u09b0\u09a4\u09c7 \u09aa\u09be\u09b0\u09ac\u09c7 \u09a8\u09be<\/td>\n\u099b\u09cb\u099f APAC suppliers \u0985\u09a4\u09bf\u09b0\u09bf\u0995\u09cd\u09a4 data request \u09a0\u09c7\u0995\u09be\u09a8\u09cb\u09b0 \u099c\u09a8\u09cd\u09af \u0986\u09b0\u0993 \u09b6\u0995\u09cd\u09a4 \u09ad\u09bf\u09a4\u09cd\u09a4\u09bf \u09aa\u09be\u09ac\u09c7\u0964<\/td>\n<\/tr>\n
CSRD sector-specific ESRS<\/strong><\/td>\n\u0995\u09ae\u09bf\u09b6\u09a8 sector-specific standards \u099c\u09be\u09b0\u09bf \u0995\u09b0\u09a4\u09c7 \u09aa\u09be\u09b0\u09a4<\/td>\n\u09b8\u09c7 \u0995\u09cd\u09b7\u09ae\u09a4\u09be \u09a4\u09c1\u09b2\u09c7 \u09a6\u09c7\u0993\u09df\u09be \u09b9\u09df\u09c7\u099b\u09c7 (sector-specific ESRS-\u098f\u09b0 \u09ac\u09be\u09a7\u09cd\u09af\u09a4\u09be\u09ae\u09c2\u09b2\u0995 \u09ae\u09cd\u09af\u09be\u09a8\u09cd\u09a1\u09c7\u099f \u09a8\u09c7\u0987)<\/td>\n\u0986\u09b0\u0993 \u098f\u0995 \u09b8\u09cd\u09a4\u09b0\u09c7\u09b0 \u09ac\u09be\u09a7\u09cd\u09af\u09a4\u09be\u09ae\u09c2\u09b2\u0995 sector datapoint-\u098f\u09b0 \u099d\u09c1\u0981\u0995\u09bf \u0995\u09ae\u09b2, \u09af\u09a6\u09bf\u0993 sector guidance \u0986\u09b8\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/td>\n<\/tr>\n
CSRD voluntary standard for out-of-scope firms<\/strong><\/td>\nVSME \u099b\u09bf\u09b2 guidance\/recommendation \u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995 \u09b0\u09c7\u09ab\u09be\u09b0\u09c7\u09a8\u09cd\u09b8<\/td>\n\u09a8\u09a4\u09c1\u09a8 Article 29ca<\/strong> \u0995\u09ae\u09bf\u09b6\u09a8\u0995\u09c7 voluntary standards<\/strong> \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 \u0995\u09cd\u09b7\u09ae\u09a4\u09be \u09a6\u09c7\u09df \u22641,000 \u0995\u09b0\u09cd\u09ae\u09c0\u09af\u09c1\u0995\u09cd\u09a4 undertakings-\u098f\u09b0 \u099c\u09a8\u09cd\u09af, Recommendation (EU) 2025\/1710-\u098f\u09b0 \u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u09a4\u09c7<\/td>\nEU \u0995\u09cd\u09b0\u09c7\u09a4\u09be\u09b0\u09be APAC SME-\u09a6\u09c7\u09b0 \u0995\u09be\u099b\u09c7 \u09af\u09c7 \u099f\u09c7\u09ae\u09aa\u09cd\u09b2\u09c7\u099f \u099a\u09be\u0987\u09ac\u09c7, \u09b8\u09c7\u099f\u09bf\u09b0 \u09b0\u09c7\u09ab\u09be\u09b0\u09c7\u09a8\u09cd\u09b8 \u09ab\u09cd\u09b0\u09c7\u09ae\u0993\u09df\u09be\u09b0\u09cd\u0995 \u09b9\u09bf\u09b8\u09c7\u09ac\u09c7 \u098f\u099f\u09bf \u0989\u09a0\u09c7 \u0986\u09b8\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/td>\n<\/tr>\n
CSRD assurance<\/strong><\/td>\n\u0995\u09ae\u09bf\u09b6\u09a8\u09c7\u09b0 reasonable assurance standards \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 \u09a6\u09bf\u0995\u09c7 \u098f\u0995\u099f\u09bf \u09aa\u09a5 \u099b\u09bf\u09b2<\/td>\nreasonable assurance standards \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 \u09ac\u09be\u09a7\u09cd\u09af\u09ac\u09be\u09a7\u0995\u09a4\u09be \u09a4\u09c1\u09b2\u09c7 \u09a6\u09c7\u0993\u09df\u09be \u09b9\u09df\u09c7\u099b\u09c7<\/td>\n\u0995\u09bf\u099b\u09c1 cost escalation \u099a\u09be\u09aa \u0995\u09ae\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7, \u09a4\u09ac\u09c7 assurance scrutiny \u09ac\u09a8\u09cd\u09a7 \u09b9\u09ac\u09c7 \u09a8\u09be\u0964<\/td>\n<\/tr>\n
CSDDD scope<\/strong><\/td>\n\u09ac\u09c7\u09b6\u09bf \u09b8\u0982\u0996\u09cd\u09af\u0995 \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf \u0985\u09a8\u09cd\u09a4\u09b0\u09cd\u09ad\u09c1\u0995\u09cd\u09a4 \u099b\u09bf\u09b2<\/td>\n>5,000 \u0995\u09b0\u09cd\u09ae\u09c0<\/strong> \u098f\u09ac\u0982 >\u20ac1.5bn turnover<\/strong>-\u098f \u09b8\u09c0\u09ae\u09bf\u09a4 (EU \u0993 non-EU \u0989\u09ad\u09df \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7\u0987 EU turnover threshold \u09aa\u09cd\u09b0\u09df\u09cb\u0997)<\/td>\n\u09b8\u09b0\u09be\u09b8\u09b0\u09bf \u09a8\u09bf\u09df\u09a8\u09cd\u09a4\u09cd\u09b0\u09bf\u09a4 \u0995\u09cd\u09b0\u09c7\u09a4\u09be\u09b0 \u09b8\u0982\u0996\u09cd\u09af\u09be \u0995\u09ae\u09ac\u09c7, \u0995\u09bf\u09a8\u09cd\u09a4\u09c1 \u098f\u09b0\u09be \u09b8\u09ac\u099a\u09c7\u09df\u09c7 \u09ac\u09dc \u0995\u09cd\u09b0\u09c7\u09a4\u09be \u098f\u09ac\u0982 suppliers-\u098f\u09b0 \u0993\u09aa\u09b0 \u09a4\u09be\u09a6\u09c7\u09b0 \u09aa\u09cd\u09b0\u09ad\u09be\u09ac \u09a5\u09be\u0995\u09ac\u09c7\u0964<\/td>\n<\/tr>\n
CSDDD risk identification<\/strong><\/td>\n\u0985\u09a8\u09c7\u0995 \u09b8\u09ae\u09df \u09ac\u09bf\u09b8\u09cd\u09a4\u09c3\u09a4 supply chain review-\u098f\u09b0 \u09ae\u09a4\u09cb \u0995\u09b0\u09c7 \u09ac\u09c7\u09b6\u09bf \u099a\u09be\u09aa \u09a6\u09bf\u09df\u09c7 \u09aa\u09dc\u09be \u09b9\u09a4\u09cb<\/td>\n\u09af\u09c7\u0996\u09be\u09a8\u09c7 impact \u09b8\u09ac\u099a\u09c7\u09df\u09c7 \u09b8\u09ae\u09cd\u09ad\u09be\u09ac\u09cd\u09af\/\u0997\u09c1\u09b0\u09c1\u09a4\u09b0, \u09b8\u09c7\u09b8\u09ac \u099c\u09be\u09df\u0997\u09be\u09df \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u0997\u09c1\u09b2\u09cb \u09ab\u09cb\u0995\u09be\u09b8 \u0995\u09b0\u09a4\u09c7 \u09aa\u09be\u09b0\u09ac\u09c7; \u09b8\u09ae\u09be\u09a8 \u099d\u09c1\u0981\u0995\u09bf\u09a4\u09c7 prioritisation-\u098f\u09b0 \u09a8\u09ae\u09a8\u09c0\u09df\u09a4\u09be \u09a5\u09be\u0995\u09ac\u09c7<\/td>\n\u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f site, product line, geography, \u09ac\u09be raw material-\u098f \u09ac\u09c7\u09b6\u09bf \u09b2\u0995\u09cd\u09b7\u09cd\u09af\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995 due diligence \u0986\u09b6\u09be \u0995\u09b0\u09be \u0989\u099a\u09bf\u09a4\u0964<\/td>\n<\/tr>\n
CSDDD information collection<\/strong><\/td>\n\u0985\u09a4\u09bf\u09b0\u09bf\u0995\u09cd\u09a4 trickle-down data requests \u09a8\u09bf\u09df\u09c7 \u0989\u09a6\u09cd\u09ac\u09c7\u0997 \u099b\u09bf\u09b2<\/td>\n\u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf reasonably available information<\/strong>-\u098f\u09b0 \u0993\u09aa\u09b0 \u09a8\u09bf\u09b0\u09cd\u09ad\u09b0 \u0995\u09b0\u09ac\u09c7 \u098f\u09ac\u0982 \u09aa\u09cd\u09b0\u09df\u09cb\u099c\u09a8 \u09b9\u09b2\u09c7 \u09a4\u09ac\u09c7\u0987 data \u099a\u09be\u0987\u09ac\u09c7; <5,000 \u0995\u09b0\u09cd\u09ae\u09c0 \u0985\u0982\u09b6\u09c0\u09a6\u09be\u09b0\u09a6\u09c7\u09b0 \u099c\u09a8\u09cd\u09af \u09ac\u09bf\u09b6\u09c7\u09b7 \u09b8\u09c1\u09b0\u0995\u09cd\u09b7\u09be \u09a5\u09be\u0995\u09ac\u09c7<\/td>\nAPAC suppliers-\u098f\u09b0 \u0989\u099a\u09bf\u09a4 evidence pack \u098f\u09ac\u0982 risk-based response \u09aa\u09cd\u09b0\u09b8\u09cd\u09a4\u09c1\u09a4 \u09b0\u09be\u0996\u09be, \u0985\u09a8\u09cd\u09a4\u09b9\u09c0\u09a8 bespoke reporting \u09a8\u09df\u0964<\/td>\n<\/tr>\n
CSDDD monitoring frequency<\/strong><\/td>\n\u09ae\u09c2\u09b2 \u09a8\u0995\u09b6\u09be\u09df \u09ac\u09be\u09b0\u09cd\u09b7\u09bf\u0995 monitoring \u09aa\u09cd\u09b0\u09a4\u09cd\u09af\u09be\u09b6\u09be \u099b\u09bf\u09b2<\/td>\n\u0995\u09ae\u09aa\u0995\u09cd\u09b7\u09c7 \u09aa\u09cd\u09b0\u09a4\u09bf \u09eb \u09ac\u099b\u09b0\u09c7 \u098f\u0995\u09ac\u09be\u09b0<\/strong> monitoring, \u098f\u09ac\u0982 \u09ac\u09dc \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09a8 \u09ac\u09be \u09a8\u09a4\u09c1\u09a8 \u099d\u09c1\u0981\u0995\u09bf\u09b0 \u0987\u0999\u09cd\u0997\u09bf\u09a4 \u098f\u09b2\u09c7 \u09a4\u09be\u09b0 \u0986\u0997\u09c7<\/td>\n\u09ab\u09b0\u09ae\u09be\u09b2 cycle \u09a6\u09c0\u09b0\u09cd\u0998 \u09b9\u09b2\u09cb, \u0995\u09bf\u09a8\u09cd\u09a4\u09c1 event-driven checks \u098f\u0996\u09a8\u0993 \u0996\u09c1\u09ac \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3\u0964<\/td>\n<\/tr>\n
CSDDD climate transition plan obligation<\/strong><\/td>\nCS3D\/CSDDD-\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 \u09b8\u09cd\u09aa\u09b7\u09cd\u099f \u09ac\u09be\u09a7\u09cd\u09af\u09ac\u09be\u09a7\u0995\u09a4\u09be \u099b\u09bf\u09b2<\/td>\n\u09b8\u0982\u09b6\u09cb\u09a7\u09bf\u09a4 \u09a8\u09bf\u09b0\u09cd\u09a6\u09c7\u09b6\u09bf\u0995\u09be\u09df CS3D \u09a5\u09c7\u0995\u09c7 \u09ac\u09be\u09a6 \u09a6\u09c7\u0993\u09df\u09be \u09b9\u09df\u09c7\u099b\u09c7<\/strong><\/td>\nClimate-related \u099a\u09be\u09b9\u09bf\u09a6\u09be \u09b6\u09c7\u09b7 \u09b9\u09df\u09a8\u09bf; \u09a4\u09be CSRD, \u099a\u09c1\u0995\u09cd\u09a4\u09bf, \u0985\u09b0\u09cd\u09a5\u09be\u09df\u09a8, \u0997\u09cd\u09b0\u09be\u09b9\u0995 \u099a\u09be\u09b9\u09bf\u09a6\u09be, \u0993 product rules-\u098f \u09b8\u09b0\u09c7 \u09af\u09be\u09ac\u09c7\u0964<\/td>\n<\/tr>\n
CSDDD civil liability regime<\/strong><\/td>\nEU-\u09b8\u09cd\u09a4\u09b0\u09c7\u09b0 harmonised liability regime \u099b\u09bf\u09b2<\/td>\nHarmonised regime \u09a4\u09c1\u09b2\u09c7 \u09a6\u09c7\u0993\u09df\u09be \u09b9\u09df\u09c7\u099b\u09c7; liability \u099c\u09be\u09a4\u09c0\u09df \u0986\u0987\u09a8\u09c7\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 \u09a5\u09be\u0995\u09ac\u09c7, \u09a4\u09ac\u09c7 \u09aa\u09c2\u09b0\u09cd\u09a3 \u0995\u09cd\u09b7\u09a4\u09bf\u09aa\u09c2\u09b0\u09a3\u09c7\u09b0 \u0985\u09a7\u09bf\u0995\u09be\u09b0 \u09ac\u099c\u09be\u09df \u09a5\u09be\u0995\u09ac\u09c7<\/td>\nLitigation risk \u098f\u0996\u09a8 \u0986\u09b0\u0993 jurisdiction-specific \u09b9\u09ac\u09c7; supplier contract \u098f\u09ac\u0982 evidence quality \u0986\u09b0\u0993 \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \u09b9\u09ac\u09c7\u0964<\/td>\n<\/tr>\n
CSDDD penalties<\/strong><\/td>\nTurnover-\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995 penalty framework \u099b\u09bf\u09b2, \u0995\u09bf\u09a8\u09cd\u09a4\u09c1 \u098f\u0995\u09b0\u0995\u09ae \u09b8\u09cd\u09aa\u09b7\u09cd\u099f cap \u0995\u09ae \u099b\u09bf\u09b2<\/td>\nMember States-\u0995\u09c7 net worldwide turnover-\u098f\u09b0 3% \u09b8\u09b0\u09cd\u09ac\u09cb\u099a\u09cd\u099a cap<\/strong> \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09a3 \u0995\u09b0\u09a4\u09c7 \u09b9\u09ac\u09c7; \u0995\u09ae\u09bf\u09b6\u09a8 guidance \u09a6\u09c7\u09ac\u09c7<\/td>\n\u09ac\u09dc \u0995\u09cd\u09b0\u09c7\u09a4\u09be\u09b0\u09be compliance-\u0995\u09c7 \u098f\u0996\u09a8\u0993 \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac \u09a6\u09c7\u09ac\u09c7 \u098f\u09ac\u0982 downstream-\u098f control \u099a\u09be\u09aa\u09be\u09ac\u09c7\u0964<\/td>\n<\/tr>\n
CSDDD timing<\/strong><\/td>\n\u09b8\u09ac\u099a\u09c7\u09df\u09c7 \u09ac\u09dc \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 \u099c\u09a8\u09cd\u09af \u0986\u0997\u09c7 \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09b9\u0993\u09df\u09be\u09b0 \u0995\u09a5\u09be \u099b\u09bf\u09b2<\/td>\n\u09ac\u09bf\u09b2\u09ae\u09cd\u09ac\u09bf\u09a4; \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u0997\u09c1\u09b2\u09cb July 2029<\/strong> \u09a5\u09c7\u0995\u09c7 comply \u0995\u09b0\u09ac\u09c7<\/td>\nAPAC suppliers \u0985\u09a4\u09bf\u09b0\u09bf\u0995\u09cd\u09a4 \u09b8\u09ae\u09df \u09aa\u09be\u099a\u09cd\u099b\u09c7, \u0995\u09bf\u09a8\u09cd\u09a4\u09c1 \u09a4\u09be \u09ad\u09be\u09b2\u09cb\u09ad\u09be\u09ac\u09c7 \u0995\u09be\u099c\u09c7 \u09b2\u09be\u0997\u09be\u09a4\u09c7 \u09b9\u09ac\u09c7, \u0995\u09be\u09b0\u09a3 \u0986\u0987\u09a8 \u0995\u09be\u09b0\u09cd\u09af\u0995\u09b0 \u09b9\u0993\u09df\u09be\u09b0 \u0986\u0997\u09c7\u0987 buyer requirements \u09b6\u09c1\u09b0\u09c1 \u09b9\u09ac\u09c7\u0964<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u0986\u0987\u09a8\u0997\u09a4 \u0985\u09ac\u09b8\u09cd\u09a5\u09be: \u098f\u099f\u09bf \u0995\u09bf \u09aa\u09be\u09b8 \u09b9\u09df\u09c7\u099b\u09c7 \u098f\u09ac\u0982 \u099a\u09c2\u09dc\u09be\u09a8\u09cd\u09a4 \u09b9\u09df\u09c7\u099b\u09c7?<\/strong><\/h2>\n

\u09b8\u0982\u0995\u09cd\u09b7\u09bf\u09aa\u09cd\u09a4 \u0989\u09a4\u09cd\u09a4\u09b0<\/strong><\/h3>\n

\u09b9\u09cd\u09af\u09be\u0981, \u09b0\u09be\u099c\u09a8\u09c8\u09a4\u09bf\u0995 \u0993 \u0986\u0987\u09a8\u0997\u09a4 \u09a6\u09bf\u0995 \u09a5\u09c7\u0995\u09c7 CSRD \u0993 CSDDD-\u09b8\u0982\u0995\u09cd\u09b0\u09be\u09a8\u09cd\u09a4 \u09ae\u09c2\u09b2 Omnibus I \u09b8\u0982\u09b6\u09cb\u09a7\u09a8\u09c0 \u09a8\u09bf\u09b0\u09cd\u09a6\u09c7\u09b6\u09bf\u0995\u09be \u0985\u09a8\u09c1\u09ae\u09cb\u09a6\u09bf\u09a4 \u09b9\u09df\u09c7\u099b\u09c7\u0964<\/strong> \u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2 \u099c\u09be\u09a8\u09bf\u09df\u09c7\u099b\u09c7, \u09a4\u09be\u09b0\u09be 24 February 2026 \u09a4\u09be\u09b0\u09bf\u0996\u09c7 \u099a\u09c2\u09dc\u09be\u09a8\u09cd\u09a4 \u09b8\u09ac\u09c1\u099c \u09b8\u0982\u0995\u09c7\u09a4<\/strong> \u09a6\u09bf\u09df\u09c7\u099b\u09c7\u0964<\/p>\n

\u09aa\u09cd\u09b0\u09af\u09c1\u0995\u09cd\u09a4\u09bf\u0997\u09a4 \u0985\u09b0\u09cd\u09a5\u09c7 \u0995\u09c0 \u098f\u0996\u09a8\u0993 \u201cpending\u201d<\/strong><\/h3>\n

\u098f\u0996\u09a8\u0993 \u09a8\u09bf\u09df\u09ae\u09bf\u09a4 \u099a\u09c2\u09dc\u09be\u09a8\u09cd\u09a4 \u09a7\u09be\u09aa\u0997\u09c1\u09b2\u09cb \u09ac\u09be\u0995\u09bf \u0986\u099b\u09c7: Official Journal-\u098f \u09aa\u09cd\u09b0\u0995\u09be\u09b6<\/strong>, \u09a4\u09be\u09b0\u09aa\u09b0 \u09e8\u09e6 \u09a6\u09bf\u09a8 \u09aa\u09b0\u09c7 \u0995\u09be\u09b0\u09cd\u09af\u0995\u09be\u09b0\u09bf\u09a4\u09be \u09b6\u09c1\u09b0\u09c1<\/strong>\u0964 \u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2 \u09b8\u09cd\u09aa\u09b7\u09cd\u099f\u09ad\u09be\u09ac\u09c7 \u098f\u099f\u09bf \u09a8\u09bf\u09b6\u09cd\u099a\u09bf\u09a4 \u0995\u09b0\u09c7\u099b\u09c7\u0964<\/p>\n

\u098f \u0995\u09be\u09b0\u09a3\u09c7\u0987 \u0995\u09bf\u099b\u09c1 \u09aa\u09cd\u09b0\u09a4\u09bf\u09ac\u09c7\u09a6\u09a8\u09c7 \u09ac\u09b2\u09be \u09b9\u099a\u09cd\u099b\u09c7, \u098f\u099f\u09bf \u201c\u0986\u0997\u09be\u09ae\u09c0 \u0995\u09df\u09c7\u0995 \u09b8\u09aa\u09cd\u09a4\u09be\u09b9\u09c7 \u0986\u0987\u09a8 \u09b9\u09ac\u09c7\u201d\u0964 Reuters \u098f\u0987 \u09ad\u09be\u09b7\u09be \u09ac\u09cd\u09af\u09ac\u09b9\u09be\u09b0 \u0995\u09b0\u09c7\u099b\u09c7, \u09af\u09be publication\/entry-into-force \u09a7\u09be\u09b0\u09be\u09b0 \u09b8\u0999\u09cd\u0997\u09c7 \u09b8\u09be\u09ae\u099e\u09cd\u099c\u09b8\u09cd\u09af\u09aa\u09c2\u09b0\u09cd\u09a3\u0964<\/p>\n

Omnibus I-\u098f\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 CSRD-\u09a4\u09c7 \u09a0\u09bf\u0995 \u0995\u09c0 \u09ac\u09a6\u09b2\u09c7\u099b\u09c7 (\u099a\u09c2\u09dc\u09be\u09a8\u09cd\u09a4 \u099f\u09c7\u0995\u09cd\u09b8\u099f)<\/strong><\/h2>\n

1) CSRD scope \u0989\u09b2\u09cd\u09b2\u09c7\u0996\u09af\u09cb\u0997\u09cd\u09af\u09ad\u09be\u09ac\u09c7 \u0995\u09ae\u09be\u09a8\u09cb \u09b9\u09df\u09c7\u099b\u09c7<\/strong><\/h2>\n

\u09b8\u0982\u09b6\u09cb\u09a7\u09bf\u09a4 \u099f\u09c7\u0995\u09cd\u09b8\u099f\u09c7 threshold \u09ac\u09be\u09dc\u09be\u09a8\u09cb \u09b9\u09df\u09c7\u099b\u09c7, \u09ab\u09b2\u09c7 reporting \u09aa\u09cd\u09b0\u09af\u09cb\u099c\u09cd\u09af \u09b9\u09ac\u09c7 \u09b8\u09c7\u0987 undertakings (\u098f\u09ac\u0982 groups)-\u098f\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09af\u09be\u09b0\u09be \u20ac450 million net turnover<\/strong> \u0985\u09a4\u09bf\u0995\u09cd\u09b0\u09ae \u0995\u09b0\u09c7 \u098f\u09ac\u0982 \u0997\u09dc \u0995\u09b0\u09cd\u09ae\u09c0\u09b8\u0982\u0996\u09cd\u09af\u09be 1,000-\u098f\u09b0 \u09ac\u09c7\u09b6\u09bf<\/strong>\u0964 \u098f\u0995\u0987 threshold logic \u09aa\u09cd\u09b0\u09be\u09b8\u0999\u09cd\u0997\u09bf\u0995 listed issuers \u098f\u09ac\u0982 consolidated groups-\u098f\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7\u0993 \u09a6\u09c7\u0996\u09be \u09af\u09be\u09df\u0964<\/p>\n

\u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2\u09c7\u09b0 \u09b8\u09be\u09b0\u09b8\u0982\u0995\u09cd\u09b7\u09c7\u09aa\u09c7 \u098f\u0987 \u0989\u099a\u09cd\u099a-\u09b8\u09cd\u09a4\u09b0\u09c7\u09b0 \u09ab\u09b2\u09be\u09ab\u09b2 \u09a8\u09bf\u09b6\u09cd\u099a\u09bf\u09a4 \u0995\u09b0\u09be \u09b9\u09df\u09c7\u099b\u09c7, \u098f\u09ac\u0982 \u09b8\u0982\u09b6\u09cb\u09a7\u09bf\u09a4 third-country undertaking<\/strong> thresholds-\u098f\u09b0 \u0995\u09a5\u09be\u0993 \u09ac\u09b2\u09be \u09b9\u09df\u09c7\u099b\u09c7, \u09af\u09be\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7 parent-\u098f\u09b0 EU turnover \u098f\u09ac\u0982 subsidiary \u09ac\u09be branch-\u098f\u09b0 \u09ae\u09be\u09a7\u09cd\u09af\u09ae\u09c7 \u09b8\u09c3\u09b7\u09cd\u099f turnover \u0985\u09a8\u09cd\u09a4\u09b0\u09cd\u09ad\u09c1\u0995\u09cd\u09a4\u0964<\/p>\n

\u098f\u09b0 \u0985\u09b0\u09cd\u09a5 \u0995\u09c0<\/strong><\/h3>\n

\u0985\u09a8\u09c7\u0995 \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf \u09af\u09be\u09b0\u09be CSRD-\u098f\u09b0 \u099c\u09a8\u09cd\u09af \u09aa\u09cd\u09b0\u09b8\u09cd\u09a4\u09c1\u09a4\u09bf \u09a8\u09bf\u099a\u09cd\u099b\u09bf\u09b2, \u09a4\u09be\u09b0\u09be \u098f\u0996\u09a8 \u09ac\u09be\u09a7\u09cd\u09af\u09a4\u09be\u09ae\u09c2\u09b2\u0995 scope-\u098f\u09b0 \u09ac\u09be\u0987\u09b0\u09c7 \u099a\u09b2\u09c7 \u09af\u09be\u09ac\u09c7\u0964 \u09a4\u09ac\u09c7 \u098f\u09b0 \u09ae\u09be\u09a8\u09c7 \u098f\u0987 \u09a8\u09df<\/strong> \u09af\u09c7 \u09a4\u09be\u09b0\u09be sustainability information \u099a\u09be\u09b9\u09bf\u09a6\u09be \u09a5\u09c7\u0995\u09c7 \u201c\u09ae\u09c1\u0995\u09cd\u09a4\u201d\u0964 \u09ac\u09b0\u0982 \u0985\u09a8\u09c7\u0995\u09c7\u0987 \u098f\u0996\u09a8 \u09b8\u09cd\u09ac\u09c7\u099a\u09cd\u099b\u09be\u09b8\u09c7\u09ac\u09c0 \/ \u0997\u09cd\u09b0\u09be\u09b9\u0995-\u09a8\u09bf\u09b0\u09cd\u09ad\u09b0 disclosure<\/strong>-\u098f \u099a\u09b2\u09c7 \u09af\u09be\u09ac\u09c7\u0964<\/p>\n

2) Wave 1-\u098f \u09a5\u09be\u0995\u09be \u0995\u09bf\u099b\u09c1 \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 \u099c\u09a8\u09cd\u09af transitional relief<\/strong><\/h2>\n

\u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2 \u09ac\u09b2\u09c7\u099b\u09c7, \u09b8\u0982\u09b6\u09cb\u09a7\u09a8\u09c0 \u09a8\u09bf\u09b0\u09cd\u09a6\u09c7\u09b6\u09bf\u0995\u09be\u09df \u201cwave one\u201d \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 \u099c\u09a8\u09cd\u09af \u098f\u0995\u099f\u09bf transition exemption<\/strong> \u0986\u099b\u09c7, \u09af\u09be\u09a6\u09c7\u09b0 FY2024 \u09a5\u09c7\u0995\u09c7 reporting \u09b6\u09c1\u09b0\u09c1 \u0995\u09b0\u09be\u09b0 \u0995\u09a5\u09be \u099b\u09bf\u09b2, \u0995\u09bf\u09a8\u09cd\u09a4\u09c1 2025 \u0993 2026-\u098f \u09a4\u09be\u09b0\u09be \u09a8\u09a4\u09c1\u09a8 scope \u09a5\u09c7\u0995\u09c7 \u09ac\u09be\u09a6 \u09aa\u09dc\u09c7 \u09af\u09be\u09df\u0964<\/p>\n

\u0995\u09c7\u09a8 \u098f\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3<\/strong><\/h3>\n

\u098f\u09a4\u09c7 \u09a8\u09a4\u09c1\u09a8 threshold-\u098f\u09b0 \u0995\u09be\u09b0\u09a3\u09c7 scope-\u098f\u09b0 \u09ac\u09be\u0987\u09b0\u09c7 \u099a\u09b2\u09c7 \u09af\u09be\u0993\u09df\u09be \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u201c\u098f\u0995 \u09ac\u099b\u09b0 \u09b0\u09bf\u09aa\u09cb\u09b0\u09cd\u099f, \u09aa\u09b0\u09c7\u09b0 \u09ac\u099b\u09b0 \u09a8\u09df\u201d \u09a7\u09b0\u09a8\u09c7\u09b0 \u09ac\u09cb\u099d\u09be \u0995\u09ae\u09c7\u0964<\/p>\n

3) sector-specific ESRS-\u098f\u09b0 \u09ac\u09be\u09a7\u09cd\u09af\u09a4\u09be\u09ae\u09c2\u09b2\u0995 \u099f\u09cd\u09b0\u09cd\u09af\u09be\u0995 \u09a8\u09c7\u0987<\/strong><\/h2>\n

Omnibus \u099f\u09c7\u0995\u09cd\u09b8\u099f\u09c7 Article 29b-\u098f\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 sector-specific reporting standards<\/strong> \u099c\u09be\u09b0\u09bf \u0995\u09b0\u09be\u09b0 \u099c\u09a8\u09cd\u09af \u0995\u09ae\u09bf\u09b6\u09a8\u09c7\u09b0 \u0995\u09cd\u09b7\u09ae\u09a4\u09be \u09a4\u09c1\u09b2\u09c7 \u09a6\u09c7\u0993\u09df\u09be \u09b9\u09df\u09c7\u099b\u09c7\u0964 recitals-\u098f \u09ac\u09b2\u09be \u09b9\u09df\u09c7\u099b\u09c7, \u0985\u09a4\u09bf\u09b0\u09bf\u0995\u09cd\u09a4 \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09bf\u09a4 datapoint \u099a\u09be\u09aa \u098f\u09dc\u09be\u09a4\u09c7\u0987 \u098f\u099f\u09bf \u0995\u09b0\u09be \u09b9\u09df\u09c7\u099b\u09c7\u0964<\/p>\n

\u0995\u09c7\u09a8 \u098f\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3<\/strong><\/h3>\n

\u098f\u099f\u09bf \u09ac\u09dc \u09a7\u09b0\u09a8\u09c7\u09b0 simplification\u0964 \u0985\u09a8\u09c7\u0995 \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf sector-specific ESRS-\u098f\u09b0 \u09a6\u09cd\u09ac\u09bf\u09a4\u09c0\u09df \u09b8\u09cd\u09a4\u09b0\u09c7\u09b0 \u09ac\u09be\u09a7\u09cd\u09af\u09ac\u09be\u09a7\u0995\u09a4\u09be \u09a8\u09bf\u09df\u09c7 \u0989\u09a6\u09cd\u09ac\u09bf\u0997\u09cd\u09a8 \u099b\u09bf\u09b2\u0964 \u0995\u09ae\u09bf\u09b6\u09a8 \u098f\u0996\u09a8\u0993 sector guidance<\/strong> \u09a6\u09bf\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7, \u0995\u09bf\u09a8\u09cd\u09a4\u09c1 \u09b8\u09c7\u099f\u09bf binding sector-specific standards-\u098f\u09b0 \u09b8\u09ae\u09be\u09a8 \u09a8\u09df\u0964<\/p>\n

4) 1,000 \u0995\u09b0\u09cd\u09ae\u09c0 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4 undertakings-\u098f\u09b0 \u099c\u09a8\u09cd\u09af \u09a8\u09a4\u09c1\u09a8 \u201cvoluntary standards\u201d \u09aa\u09a5 (Article 29ca)<\/strong><\/h2>\n

\u09b8\u0982\u09b6\u09cb\u09a7\u09bf\u09a4 \u099f\u09c7\u0995\u09cd\u09b8\u099f Article 29c \u09ac\u09be\u09a6 \u09a6\u09bf\u09df\u09c7 Article 29ca<\/strong> \u09b8\u0982\u09af\u09cb\u099c\u09a8 \u0995\u09b0\u09c7\u099b\u09c7, \u09af\u09be \u0995\u09ae\u09bf\u09b6\u09a8\u0995\u09c7 voluntary sustainability reporting standards<\/strong> \u09aa\u09cd\u09b0\u09a4\u09bf\u09b7\u09cd\u09a0\u09be\u09b0 \u0995\u09cd\u09b7\u09ae\u09a4\u09be \u09a6\u09c7\u09df 1,000 \u0995\u09b0\u09cd\u09ae\u09c0 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4 undertakings-\u098f\u09b0 \u099c\u09a8\u09cd\u09af, \u098f\u09ac\u0982 value chain-\u098f \u09a4\u09be\u09a6\u09c7\u09b0 \u0995\u09be\u099b \u09a5\u09c7\u0995\u09c7 \u0995\u09c0 \u099a\u09be\u0993\u09df\u09be \u09af\u09be\u09ac\u09c7 \u09a4\u09be \u09b8\u09c0\u09ae\u09bf\u09a4 \u0995\u09b0\u09be\u09b0 \u09b8\u09c1\u09af\u09cb\u0997\u0993 \u09a6\u09c7\u09df\u0964 \u099f\u09c7\u0995\u09cd\u09b8\u099f\u09c7 \u0986\u09b0\u0993 \u09ac\u09b2\u09be \u09b9\u09df\u09c7\u099b\u09c7, \u098f\u09b8\u09ac standard-\u098f\u09b0 \u09ad\u09bf\u09a4\u09cd\u09a4\u09bf \u09b9\u09ac\u09c7 Commission Recommendation (EU) 2025\/1710<\/strong> (EFRAG VSME-\u09b8\u09ae\u09cd\u09aa\u09b0\u09cd\u0995\u09bf\u09a4) \u09a4\u09be\u09b0 original version \u0985\u09a8\u09c1\u09af\u09be\u09df\u09c0\u0964<\/p>\n

APAC-\u098f\u09b0 \u099c\u09a8\u09cd\u09af \u0995\u09c7\u09a8 \u098f\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3<\/strong><\/h3>\n

\u098f\u099f\u09bf \u09b8\u09ae\u09cd\u09ad\u09ac\u09a4 \u0985\u09a8\u09c7\u0995 APAC supplier-\u098f\u09b0 \u099c\u09a8\u09cd\u09af \u09ac\u09be\u09b8\u09cd\u09a4\u09ac reporting language \u09b9\u09df\u09c7 \u0989\u09a0\u09ac\u09c7, \u09ac\u09bf\u09b6\u09c7\u09b7 \u0995\u09b0\u09c7 SMEs \u0993 mid-caps-\u098f\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7\u0964 \u09a4\u09be\u09b0\u09be CSRD-\u098f\u09b0 \u09ac\u09be\u0987\u09b0\u09c7 \u09a5\u09be\u0995\u09b2\u09c7\u0993 EU buyers \u09a4\u09be\u09a6\u09c7\u09b0 \u0995\u09be\u099b \u09a5\u09c7\u0995\u09c7 \u098f\u0987 voluntary framework-\u098f\u09b0 \u09ae\u09a4\u09cb \u0995\u09be\u09a0\u09be\u09ae\u09cb\u09ac\u09a6\u09cd\u09a7 disclosure \u099a\u09be\u0987\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/p>\n

5) \u099b\u09cb\u099f undertakings-\u098f\u09b0 \u0993\u09aa\u09b0 value-chain data pull-\u098f\u09b0 \u0995\u09dc\u09be \u09b8\u09c0\u09ae\u09be<\/strong><\/h2>\n

\u09b8\u0982\u09b6\u09cb\u09a7\u09bf\u09a4 ESRS framework \u0985\u09a8\u09c1\u09af\u09be\u09df\u09c0 standards \u09a6\u09be\u09ac\u09bf \u0995\u09b0\u09a4\u09c7 \u09aa\u09be\u09b0\u09ac\u09c7 \u09a8\u09be<\/strong> \u09af\u09c7 reporting company-\u0997\u09c1\u09b2\u09cb value-chain undertakings (\u09af\u09be\u09a6\u09c7\u09b0 \u0995\u09b0\u09cd\u09ae\u09c0\u09b8\u0982\u0996\u09cd\u09af\u09be 1,000 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4<\/strong>) \u09a5\u09c7\u0995\u09c7 voluntary standard package-\u098f\u09b0 \u09ac\u09be\u0987\u09b0\u09c7 \u09a4\u09a5\u09cd\u09af \u09b8\u0982\u0997\u09cd\u09b0\u09b9 \u0995\u09b0\u09ac\u09c7\u0964<\/p>\n

\u0995\u09c7\u09a8 \u098f\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3<\/strong><\/h3>\n

APAC supply chain-\u098f\u09b0 \u099c\u09a8\u09cd\u09af \u098f\u099f\u09bf \u09b8\u09ac\u099a\u09c7\u09df\u09c7 \u09aa\u09cd\u09b0\u09be\u09b8\u0999\u09cd\u0997\u09bf\u0995 \u09a7\u09be\u09b0\u09be\u0997\u09c1\u09b2\u09cb\u09b0 \u098f\u0995\u099f\u09bf\u0964 \u098f\u09a4\u09c7 \u0985\u09b8\u09be\u09ae\u099e\u09cd\u099c\u09b8\u09cd\u09af\u09aa\u09c2\u09b0\u09cd\u09a3 data needs-\u098f\u09b0 \u09a4\u09c1\u09b2\u09a8\u09be\u09df \u0985\u09a8\u09c7\u0995 \u09ac\u09c7\u09b6\u09bf \u09ac\u09bf\u09b8\u09cd\u09a4\u09c3\u09a4 \u09aa\u09cd\u09b0\u09b6\u09cd\u09a8\u09aa\u09a4\u09cd\u09b0\u0995\u09c7 \u099a\u09cd\u09af\u09be\u09b2\u09c7\u099e\u09cd\u099c \u0995\u09b0\u09be\u09b0 \u099c\u09a8\u09cd\u09af \u09b8\u09cd\u09aa\u09b7\u09cd\u099f \u09ad\u09bf\u09a4\u09cd\u09a4\u09bf \u09a4\u09c8\u09b0\u09bf \u09b9\u09df\u0964<\/p>\n

6) reasonable assurance-\u098f \u09af\u09be\u0993\u09df\u09be\u09b0 \u0997\u09a4\u09bf \u09a8\u09b0\u09ae \u0995\u09b0\u09be \u09b9\u09df\u09c7\u099b\u09c7<\/strong><\/h2>\n

recitals-\u098f \u09ac\u09b2\u09be \u09b9\u09df\u09c7\u099b\u09c7, \u09ac\u09c7\u09b6\u09bf assurance cost \u098f\u09dc\u09be\u09a4\u09c7 \u0995\u09ae\u09bf\u09b6\u09a8\u09c7\u09b0 reasonable assurance standards<\/strong> \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 \u09ac\u09be\u09a7\u09cd\u09af\u09ac\u09be\u09a7\u0995\u09a4\u09be \u09a4\u09c1\u09b2\u09c7 \u09a6\u09c7\u0993\u09df\u09be \u0989\u099a\u09bf\u09a4\u0964<\/p>\n

\u09af\u09be \u09a8\u099c\u09b0\u09c7 \u09b0\u09be\u0996\u09a4\u09c7 \u09b9\u09ac\u09c7<\/strong><\/h3>\n

\u098f\u09a4\u09c7 assurance \u09aa\u09c1\u09b0\u09cb\u09aa\u09c1\u09b0\u09bf \u0989\u09a0\u09c7 \u09af\u09be\u09df\u09a8\u09bf\u0964 \u09b6\u09c1\u09a7\u09c1 \u09aa\u09cd\u09b0\u09a4\u09cd\u09af\u09be\u09b6\u09bf\u09a4 escalation path \u09ac\u09a6\u09b2\u09c7\u099b\u09c7\u0964 sustainability statement \u09af\u09a6\u09bf financing, listing, \u09ac\u09be transaction activity-\u09b0 \u099c\u09a8\u09cd\u09af \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \u09b9\u09df, \u09a4\u09ac\u09c7 \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u0997\u09c1\u09b2\u09cb \u098f\u0996\u09a8\u0993 review, audit, \u098f\u09ac\u0982 investor scrutiny-\u09b0 \u09ae\u09c1\u0996\u09c7 \u09aa\u09dc\u09ac\u09c7\u0964<\/p>\n

Omnibus I-\u098f\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 CSDDD \/ CS3D-\u09a4\u09c7 \u09a0\u09bf\u0995 \u0995\u09c0 \u09ac\u09a6\u09b2\u09c7\u099b\u09c7 (\u099a\u09c2\u09dc\u09be\u09a8\u09cd\u09a4 \u099f\u09c7\u0995\u09cd\u09b8\u099f)<\/strong><\/h2>\n

1) CSDDD scope \u098f\u0996\u09a8 \u09b6\u09c1\u09a7\u09c1 \u09b8\u09ac\u099a\u09c7\u09df\u09c7 \u09ac\u09dc \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09a4\u09c7 \u09b8\u09c0\u09ae\u09bf\u09a4<\/strong><\/h2>\n

\u09b8\u0982\u09b6\u09cb\u09a7\u09bf\u09a4 Article 2 threshold \u098f\u0996\u09a8 \u09a6\u09be\u0981\u09dc\u09bf\u09df\u09c7\u099b\u09c7: 5,000-\u098f\u09b0 \u09ac\u09c7\u09b6\u09bf \u0995\u09b0\u09cd\u09ae\u09c0<\/strong> \u098f\u09ac\u0982 \u20ac1.5 billion-\u098f\u09b0 \u09ac\u09c7\u09b6\u09bf net worldwide turnover<\/strong> (EU \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 \u099c\u09a8\u09cd\u09af), \u098f\u09ac\u0982 non-EU \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 EU turnover-\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995 \u09b8\u09ae\u09a4\u09c1\u09b2\u09cd\u09af threshold\u0964<\/p>\n

\u098f\u09b0 \u0985\u09b0\u09cd\u09a5 \u0995\u09c0<\/strong><\/h3>\n

\u09b8\u09b0\u09be\u09b8\u09b0\u09bf \u0986\u0987\u09a8\u09bf \u0995\u09ad\u09be\u09b0\u09c7\u099c \u0989\u09b2\u09cd\u09b2\u09c7\u0996\u09af\u09cb\u0997\u09cd\u09af\u09ad\u09be\u09ac\u09c7 \u0995\u09ae\u09c7\u099b\u09c7\u0964 \u09a4\u09ac\u09c7 scope-\u098f \u09a5\u09be\u0995\u09be \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u0997\u09c1\u09b2\u09cb \u0985\u09a8\u09c7\u0995 \u09b8\u09ae\u09df \u09aa\u09cb\u09b6\u09be\u0995, footwear, electronics, consumer goods, retail, \u098f\u09ac\u0982 branded manufacturing-\u098f\u09b0 \u09b8\u09ac\u099a\u09c7\u09df\u09c7 \u09aa\u09cd\u09b0\u09ad\u09be\u09ac\u09b6\u09be\u09b2\u09c0 \u0995\u09cd\u09b0\u09c7\u09a4\u09be\u0964<\/p>\n

2) Risk-based scoping \u0993 prioritisation \u0986\u09b0\u0993 \u09b8\u09cd\u09aa\u09b7\u09cd\u099f \u09b9\u09df\u09c7\u099b\u09c7<\/strong><\/h2>\n

recitals \u098f\u09ac\u0982 \u09b8\u0982\u09b6\u09cb\u09a7\u09bf\u09a4 \u09a7\u09be\u09b0\u09be\u0997\u09c1\u09b2\u09cb \u099c\u09cb\u09b0 \u09a6\u09c7\u09df \u09af\u09c7 \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u0997\u09c1\u09b2\u09cb\u09b0 \u09ab\u09cb\u0995\u09be\u09b8 \u09b9\u0993\u09df\u09be \u0989\u099a\u09bf\u09a4 \u09af\u09c7\u0996\u09be\u09a8\u09c7 impact \u09b8\u09ac\u099a\u09c7\u09df\u09c7 \u09b8\u09ae\u09cd\u09ad\u09be\u09ac\u09cd\u09af<\/strong> \u098f\u09ac\u0982 \u09b8\u09ac\u099a\u09c7\u09df\u09c7 \u0997\u09c1\u09b0\u09c1\u09a4\u09b0<\/strong>\u0964 \u09af\u09a6\u09bf \u0995\u09df\u09c7\u0995\u099f\u09bf \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0 \u09b8\u09ae\u09be\u09a8\u09ad\u09be\u09ac\u09c7 \u09b8\u09ae\u09cd\u09ad\u09be\u09ac\u09cd\u09af \u09ac\u09be \u0997\u09c1\u09b0\u09c1\u09a4\u09b0 \u09b9\u09df, \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf direct business partners<\/strong>-\u09b8\u09ae\u09cd\u09aa\u09b0\u09cd\u0995\u09bf\u09a4 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u0995\u09c7 \u0985\u0997\u09cd\u09b0\u09be\u09a7\u09bf\u0995\u09be\u09b0 \u09a6\u09bf\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/p>\n

\u09ac\u09be\u09b8\u09cd\u09a4\u09ac\u09c7 \u098f\u09b0 \u0985\u09b0\u09cd\u09a5 \u0995\u09c0<\/strong><\/h3>\n

Suppliers-\u098f\u09b0 \u09aa\u09cd\u09b0\u09a4\u09cd\u09af\u09be\u09b6\u09be \u0995\u09b0\u09be \u0989\u099a\u09bf\u09a4: \u0986\u09b0\u0993 \u09b2\u0995\u09cd\u09b7\u09cd\u09af\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995 due diligence<\/strong>, \u09a4\u09ac\u09c7 \u09a4\u09be \u09af\u09c7 \u09b9\u09be\u09b2\u0995\u09be due diligence \u09b9\u09ac\u09c7, \u098f\u09ae\u09a8 \u09a8\u09df\u0964 \u098f\u0995\u099c\u09a8 buyer \u098f\u0996\u09a8 \u09b8\u09ac\u09be\u09b0 \u0995\u09be\u099b\u09c7 \u09b8\u09ac\u0995\u09bf\u099b\u09c1 \u099a\u09be\u0993\u09df\u09be\u09b0 \u09ac\u09a6\u09b2\u09c7 \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f factory, process, labour agency, raw material stream, \u09ac\u09be country risk-\u098f \u0985\u09a8\u09c1\u09b0\u09cb\u09a7 \u0995\u09c7\u09a8\u09cd\u09a6\u09cd\u09b0\u09c0\u09ad\u09c2\u09a4 \u0995\u09b0\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/p>\n

3) \u201cReasonably available information\u201d \u098f\u0996\u09a8 \u09ae\u09c2\u09b2 operational \u09a7\u09be\u09b0\u09a3\u09be<\/strong><\/h2>\n

\u099a\u09c2\u09dc\u09be\u09a8\u09cd\u09a4 \u099f\u09c7\u0995\u09cd\u09b8\u099f\u09c7 \u09ac\u09b2\u09be \u09b9\u09df\u09c7\u099b\u09c7, \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u0995\u09c7 \u09a4\u09be\u09a6\u09c7\u09b0 \u09aa\u09cd\u09b0\u099a\u09c7\u09b7\u09cd\u099f\u09be \u09af\u09a5\u09be\u09af\u09a5\u09ad\u09be\u09ac\u09c7 \u09b8\u09b9\u099c\u09b2\u09ad\u09cd\u09af \u09a4\u09a5\u09cd\u09af\u09c7\u09b0<\/strong> \u0993\u09aa\u09b0 \u09ad\u09bf\u09a4\u09cd\u09a4\u09bf \u0995\u09b0\u09a4\u09c7 \u09b9\u09ac\u09c7, \u098f\u09ac\u0982 \u09b8\u09be\u09a7\u09be\u09b0\u09a3 \u09a8\u09bf\u09df\u09ae \u09b9\u09bf\u09b8\u09c7\u09ac\u09c7 \u098f\u09a4\u09c7 business partners-\u098f\u09b0 \u0995\u09be\u099b\u09c7 \u0985\u09aa\u09cd\u09b0\u09df\u09cb\u099c\u09a8\u09c0\u09df \u0985\u09a8\u09c1\u09b0\u09cb\u09a7 \u09b8\u09c0\u09ae\u09bf\u09a4 \u09b9\u09df\u0964 \u099b\u09cb\u099f \u0985\u0982\u09b6\u09c0\u09a6\u09be\u09b0\u09a6\u09c7\u09b0 \u0995\u09be\u099b \u09a5\u09c7\u0995\u09c7 \u09a4\u09a5\u09cd\u09af \u099a\u09be\u0993\u09df\u09be\u09b0 \u09b6\u09b0\u09cd\u09a4\u0993 \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09a3 \u0995\u09b0\u09be \u09b9\u09df\u09c7\u099b\u09c7 \u098f\u09ac\u0982 \u0985\u09a8\u09cd\u09af \u0989\u09ce\u09b8 \u09ac\u09cd\u09af\u09ac\u09b9\u09be\u09b0\u09c7 \u0989\u09ce\u09b8\u09be\u09b9 \u09a6\u09c7\u0993\u09df\u09be \u09b9\u09df\u09c7\u099b\u09c7\u0964<\/p>\n

\u0995\u09c7\u09a8 \u098f\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3<\/strong><\/h3>\n

Supplier strategy-\u09b0 \u0995\u09c7\u09a8\u09cd\u09a6\u09cd\u09b0\u09c7\u0987 \u098f\u0987 \u09ac\u09bf\u09b7\u09df\u099f\u09bf \u09a5\u09be\u0995\u09ac\u09c7\u0964 APAC suppliers \u09af\u09a6\u09bf \u09a8\u09bf\u09b0\u09cd\u09ad\u09b0\u09af\u09cb\u0997\u09cd\u09af documents, grievance records, audit findings, CAP status, wage \u0993 working-hour records, environmental permits, \u098f\u09ac\u0982 traceability evidence \u09a7\u09b0\u09c7 \u09b0\u09be\u0996\u09c7, \u09a4\u09ac\u09c7 buyers \u09a4\u09be\u09a6\u09c7\u09b0 \u201creasonably available information\u201d \u09ac\u09cd\u09af\u09ac\u09b9\u09be\u09b0 \u0995\u09b0\u09c7 \u09b8\u09b9\u099c\u09c7 \u09ae\u09c2\u09b2\u09cd\u09af\u09be\u09df\u09a8 \u0995\u09b0\u09a4\u09c7 \u09aa\u09be\u09b0\u09ac\u09c7\u0964<\/p>\n

4) Monitoring \u098f\u0996\u09a8 \u0995\u09ae\u09aa\u0995\u09cd\u09b7\u09c7 \u09aa\u09cd\u09b0\u09a4\u09bf \u09eb \u09ac\u099b\u09b0\u09c7 \u098f\u0995\u09ac\u09be\u09b0 (\u09b8\u0999\u09cd\u0997\u09c7 trigger-based review)<\/strong><\/h2>\n

\u09b8\u0982\u09b6\u09cb\u09a7\u09bf\u09a4 Article 15 \u0985\u09a8\u09c1\u09af\u09be\u09df\u09c0 periodic assessment \u0995\u09b0\u09a4\u09c7 \u09b9\u09ac\u09c7 \u0995\u09ae\u09aa\u0995\u09cd\u09b7\u09c7 \u09aa\u09cd\u09b0\u09a4\u09bf \u09eb \u09ac\u099b\u09b0\u09c7 \u098f\u0995\u09ac\u09be\u09b0<\/strong>, \u09a4\u09ac\u09c7 \u09ac\u09dc \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09a8 \u09b9\u09b2\u09c7 \u09ac\u09be \u09af\u09c1\u0995\u09cd\u09a4\u09bf\u09b8\u0999\u09cd\u0997\u09a4\u09ad\u09be\u09ac\u09c7 \u09ae\u09a8\u09c7 \u09b9\u09b2\u09c7 \u09af\u09c7 controls \u0986\u09b0 \u0995\u09be\u09b0\u09cd\u09af\u0995\u09b0 \u09a8\u09c7\u0987 \u09ac\u09be \u09a8\u09a4\u09c1\u09a8 \u099d\u09c1\u0981\u0995\u09bf \u098f\u09b8\u09c7\u099b\u09c7, \u09a4\u09be\u09b0 \u0986\u0997\u09c7\u0987 \u0995\u09b0\u09a4\u09c7 \u09b9\u09ac\u09c7\u0964<\/p>\n

\u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \u09b8\u09c2\u0995\u09cd\u09b7\u09cd\u09ae \u09ac\u09bf\u09b7\u09df<\/strong><\/h3>\n

\u098f\u099f\u09bf \u201c\u09aa\u09be\u0981\u099a \u09ac\u099b\u09b0 \u0995\u09bf\u099b\u09c1 \u09a8\u09be \u0995\u09b0\u09be\u09b0\u201d \u09b2\u09be\u0987\u09b8\u09c7\u09a8\u09cd\u09b8 \u09a8\u09df\u0964 trigger-based reassessment \u098f\u0996\u09a8\u0993 \u099f\u09c7\u0995\u09cd\u09b8\u099f\u09c7 \u0986\u099b\u09c7\u0964 incident, sourcing change, expansion, labour shortage, \u09a8\u09a4\u09c1\u09a8 subcontracting, \u09ac\u09be \u09a8\u09a4\u09c1\u09a8 geography \u0996\u09c1\u09ac \u09a6\u09cd\u09b0\u09c1\u09a4 scrutiny \u0986\u09ac\u09be\u09b0 \u0996\u09c1\u09b2\u09c7 \u09a6\u09bf\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/p>\n

5) CS3D-\u098f\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 climate transition plan \u09ac\u09be\u09a7\u09cd\u09af\u09ac\u09be\u09a7\u0995\u09a4\u09be \u09ac\u09be\u09a6<\/strong><\/h2>\n

\u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2 \u09b8\u09cd\u09aa\u09b7\u09cd\u099f\u09ad\u09be\u09ac\u09c7 \u09ac\u09b2\u09c7\u099b\u09c7, CS3D-\u098f\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 climate change mitigation transition plan \u0997\u09cd\u09b0\u09b9\u09a3\u09c7\u09b0 \u09ac\u09be\u09a7\u09cd\u09af\u09ac\u09be\u09a7\u0995\u09a4\u09be<\/strong> \u09a4\u09c1\u09b2\u09c7 \u09a6\u09c7\u0993\u09df\u09be \u09b9\u09df\u09c7\u099b\u09c7\u0964 \u0986\u0987\u09a8\u09bf \u099f\u09c7\u0995\u09cd\u09b8\u099f\u09c7 Article 22 \u09ae\u09c1\u099b\u09c7 \u09ab\u09c7\u09b2\u09be \u09b9\u09df\u09c7\u099b\u09c7\u0964<\/p>\n

\u098f\u09a4\u09c7 \u0995\u09c0 \u09ac\u09cb\u099d\u09be\u09df, \u0986\u09b0 \u0995\u09c0 \u09ac\u09cb\u099d\u09be\u09df \u09a8\u09be<\/strong><\/h3>\n

\u098f\u09a4\u09c7 CSDDD-\u098f\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 \u098f\u0995\u099f\u09bf \u0986\u0987\u09a8\u09bf \u09ac\u09be\u09a7\u09cd\u09af\u09ac\u09be\u09a7\u0995\u09a4\u09be \u0995\u09ae\u09c7\u099b\u09c7\u0964 \u0995\u09bf\u09a8\u09cd\u09a4\u09c1 \u098f\u09a4\u09c7 climate pressure \u09a6\u09c2\u09b0 \u09b9\u09df \u09a8\u09be<\/strong>: CSRD (scope-\u098f \u09a5\u09be\u0995\u09be reporters-\u098f\u09b0 \u099c\u09a8\u09cd\u09af), investor expectations, customer contracts, procurement requirements, financing conditions, sector decarbonisation plans, \u09ac\u09be product-level rules-\u098f\u09b0 \u09ae\u09be\u09a7\u09cd\u09af\u09ae\u09c7 \u099a\u09be\u09aa \u09a5\u09be\u0995\u09ac\u09c7\u0964<\/p>\n

6) Harmonised EU civil liability regime \u09ac\u09be\u09a6; \u099c\u09be\u09a4\u09c0\u09df liability \u09ac\u09b9\u09be\u09b2<\/strong><\/h2>\n

\u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2 \u09ac\u09b2\u09c7\u099b\u09c7, \u0986\u09aa\u09a1\u09c7\u099f\u09c7\u09a1 \u09a8\u09bf\u09df\u09ae\u0997\u09c1\u09b2\u09cb EU harmonised liability regime<\/strong> \u09a4\u09c1\u09b2\u09c7 \u09a6\u09bf\u09df\u09c7\u099b\u09c7\u0964 \u09b8\u0982\u09b6\u09cb\u09a7\u09bf\u09a4 Article 29 paragraph 1 \u09ae\u09c1\u099b\u09c7 \u09a6\u09bf\u09df\u09c7\u099b\u09c7 \u098f\u09ac\u0982 national-law \u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995 liability \u0995\u09be\u09a0\u09be\u09ae\u09cb \u09b0\u09c7\u0996\u09c7\u099b\u09c7, \u09b8\u0999\u09cd\u0997\u09c7 \u099c\u09be\u09a4\u09c0\u09df \u0986\u0987\u09a8\u09c7 liability \u09aa\u09cd\u09b0\u09a4\u09bf\u09b7\u09cd\u09a0\u09bf\u09a4 \u09b9\u09b2\u09c7 \u09aa\u09c2\u09b0\u09cd\u09a3 \u0995\u09cd\u09b7\u09a4\u09bf\u09aa\u09c2\u09b0\u09a3\u09c7\u09b0 \u0985\u09a7\u09bf\u0995\u09be\u09b0 \u09ac\u099c\u09be\u09df \u09b0\u09c7\u0996\u09c7\u099b\u09c7\u0964<\/p>\n

\u0995\u09c7\u09a8 \u098f\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3<\/strong><\/h3>\n

Enforcement \u098f\u09ac\u0982 litigation risk \u098f\u0996\u09a8 Member State \u09ad\u09c7\u09a6\u09c7 \u0986\u09b0\u0993 \u09ad\u09be\u0999\u09be \u09b9\u09ac\u09c7\u0964 APAC suppliers-\u098f\u09b0 \u099c\u09a8\u09cd\u09af contract drafting, evidence retention, \u098f\u09ac\u0982 escalation protocols \u0986\u09b0\u0993 \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \u09b9\u09ac\u09c7, \u0995\u09be\u09b0\u09a3 buyers \u09ac\u09bf\u09ad\u09bf\u09a8\u09cd\u09a8 jurisdiction-\u098f \u099d\u09c1\u0981\u0995\u09bf \u0986\u09b2\u09be\u09a6\u09be \u09ad\u09be\u09ac\u09c7 \u09b8\u09be\u09ae\u09b2\u09be\u09ac\u09c7\u0964<\/p>\n

7) Penalties: \u09b8\u09cd\u09aa\u09b7\u09cd\u099f 3% \u09b8\u09b0\u09cd\u09ac\u09cb\u099a\u09cd\u099a cap<\/strong><\/h2>\n

\u099a\u09c2\u09dc\u09be\u09a8\u09cd\u09a4 \u099f\u09c7\u0995\u09cd\u09b8\u099f \u0985\u09a8\u09c1\u09af\u09be\u09df\u09c0 Member States-\u0995\u09c7 pecuniary penalties-\u098f\u09b0 \u09b8\u09b0\u09cd\u09ac\u09cb\u099a\u09cd\u099a cap net worldwide turnover-\u098f\u09b0 3%<\/strong> \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09a3 \u0995\u09b0\u09a4\u09c7 \u09b9\u09ac\u09c7 (\u0995\u09bf\u099b\u09c1 parent structure-\u098f\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 group treatment \u09b8\u09cd\u09aa\u09b7\u09cd\u099f \u0995\u09b0\u09be \u09b9\u09df\u09c7\u099b\u09c7), \u098f\u09ac\u0982 \u0995\u09ae\u09bf\u09b6\u09a8 supervisory authorities-\u098f\u09b0 \u099c\u09a8\u09cd\u09af guidance \u09a6\u09c7\u09ac\u09c7\u0964<\/p>\n

\u09a4\u09ac\u09c1 \u0995\u09c7\u09a8 \u098f\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \u09a5\u09be\u0995\u09c7<\/strong><\/h3>\n

\u09b8\u09b0\u09b2\u09c0\u0995\u09b0\u09a3 \u09b9\u09b2\u09c7\u0993 \u09b8\u09ac\u099a\u09c7\u09df\u09c7 \u09ac\u09dc \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u0997\u09c1\u09b2\u09cb \u098f\u0996\u09a8\u0993 \u0985\u09b0\u09cd\u09a5\u09a8\u09c8\u09a4\u09bf\u0995\u09ad\u09be\u09ac\u09c7 \u0989\u09b2\u09cd\u09b2\u09c7\u0996\u09af\u09cb\u0997\u09cd\u09af \u099d\u09c1\u0981\u0995\u09bf\u09b0 \u09ae\u09c1\u0996\u09c7 \u09a5\u09be\u0995\u09ac\u09c7\u0964 \u09ab\u09b2\u09c7 supply-chain compliance \u098f\u09ac\u0982 risk controls procurement \u0993 legal teams-\u098f\u09b0 \u098f\u099c\u09c7\u09a8\u09cd\u09a1\u09be\u09df \u09a5\u09be\u0995\u09ac\u09c7\u0964<\/p>\n

8) Model contractual clauses \u098f\u09ac\u0982 guidance timeline<\/strong><\/h2>\n

\u099f\u09c7\u0995\u09cd\u09b8\u099f\u09c7 \u09ac\u09b2\u09be \u09b9\u09df\u09c7\u099b\u09c7, \u0995\u09ae\u09bf\u09b6\u09a8 voluntary model contractual clauses<\/strong>-\u09b8\u0982\u0995\u09cd\u09b0\u09be\u09a8\u09cd\u09a4 guidance \u0997\u09cd\u09b0\u09b9\u09a3 \u0995\u09b0\u09ac\u09c7 26 July 2027<\/strong>-\u098f\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7, \u098f\u09ac\u0982 Article 19-\u098f\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 \u0985\u09a4\u09bf\u09b0\u09bf\u0995\u09cd\u09a4 guidelines-\u098f\u09b0 \u09b8\u09ae\u09df\u09b8\u09c2\u099a\u09bf\u0993 \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09a3 \u0995\u09b0\u09c7\u099b\u09c7\u0964<\/p>\n

\u0995\u09c7\u09a8 \u098f\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3<\/strong><\/h3>\n

\u0985\u09a8\u09c7\u0995 APAC suppliers Omnibus-\u098f\u09b0 \u09aa\u09cd\u09b0\u09ad\u09be\u09ac \u09aa\u09cd\u09b0\u09a5\u09ae\u09c7 \u0985\u09a8\u09c1\u09ad\u09ac \u0995\u09b0\u09ac\u09c7 \u099a\u09c1\u0995\u09cd\u09a4\u09bf\u09b0 \u099f\u09c7\u09ae\u09aa\u09cd\u09b2\u09c7\u099f\u09c7\u09b0 \u09ae\u09be\u09a7\u09cd\u09af\u09ae\u09c7<\/strong>, \u09b8\u09b0\u09be\u09b8\u09b0\u09bf \u0986\u0987\u09a8\u09bf \u09a8\u09cb\u099f\u09bf\u09b6\u09c7\u09b0 \u09ae\u09be\u09a7\u09cd\u09af\u09ae\u09c7 \u09a8\u09df\u0964 EU model guidance \u098f\u09b2\u09c7 customer clauses \u09ac\u09a6\u09b2\u09be\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/p>\n

\u098f\u09b0\u09aa\u09b0 \u0995\u09c0 \u09b9\u09ac\u09c7: implementation phase \u098f\u09ac\u0982 \u0995\u09c0 \u09a8\u099c\u09b0\u09c7 \u09b0\u09be\u0996\u09be \u09a6\u09b0\u0995\u09be\u09b0<\/strong><\/h2>\n

1) Official Journal-\u098f \u09aa\u09cd\u09b0\u0995\u09be\u09b6 \u098f\u09ac\u0982 \u0995\u09be\u09b0\u09cd\u09af\u0995\u09be\u09b0\u09bf\u09a4\u09be \u09b6\u09c1\u09b0\u09c1<\/strong><\/h2>\n

\u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2 \u099c\u09be\u09a8\u09bf\u09df\u09c7\u099b\u09c7, \u0986\u0997\u09be\u09ae\u09c0 \u0995\u09df\u09c7\u0995 \u09a6\u09bf\u09a8\u09c7\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7 publication \u09aa\u09cd\u09b0\u09a4\u09cd\u09af\u09be\u09b6\u09bf\u09a4, \u098f\u09ac\u0982 \u09a8\u09bf\u09b0\u09cd\u09a6\u09c7\u09b6\u09bf\u0995\u09be\u099f\u09bf \u09aa\u09cd\u09b0\u0995\u09be\u09b6\u09c7\u09b0 \u09e8\u09e6\u09a4\u09ae \u09a6\u09bf\u09a8\u09c7<\/strong> \u0995\u09be\u09b0\u09cd\u09af\u0995\u09b0 \u09b9\u09ac\u09c7\u0964<\/p>\n

2) \u099c\u09be\u09a4\u09c0\u09df transposition<\/strong><\/h2>\n

Member States \u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09a4 \u0995\u09be\u09b0\u09cd\u09af\u0995\u09be\u09b0\u09bf\u09a4\u09be \u09b6\u09c1\u09b0\u09c1\u09b0 \u098f\u0995 \u09ac\u099b\u09b0\u09c7\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7<\/strong> transposition \u0995\u09b0\u09ac\u09c7, \u09b8\u0999\u09cd\u0997\u09c7 \u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2 Article 4 harmonisation timing \u09a8\u09bf\u09df\u09c7 \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u09a8\u09cb\u099f \u09a6\u09bf\u09df\u09c7\u099b\u09c7 \u098f\u09ac\u0982 CS3D transposition-\u098f\u09b0 \u099c\u09a8\u09cd\u09af 26 July 2028<\/strong> \u098f\u0995\u099f\u09bf \u0995\u09a0\u09cb\u09b0 \u09a4\u09be\u09b0\u09bf\u0996 \u09b9\u09bf\u09b8\u09c7\u09ac\u09c7 \u0989\u09b2\u09cd\u09b2\u09c7\u0996 \u0995\u09b0\u09c7\u099b\u09c7\u0964<\/p>\n

\u09af\u09be \u09a8\u099c\u09b0\u09c7 \u09b0\u09be\u0996\u09a4\u09c7 \u09b9\u09ac\u09c7<\/strong><\/h3>\n

\u099c\u09be\u09a4\u09c0\u09df \u09ac\u09be\u09b8\u09cd\u09a4\u09ac\u09be\u09df\u09a8\u09c7 tone \u0993 enforcement style \u09ad\u09bf\u09a8\u09cd\u09a8 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7, \u09ac\u09bf\u09b6\u09c7\u09b7 \u0995\u09b0\u09c7: civil liability mechanics, supervisory practice, evidence standards, \u098f\u09ac\u0982 \u09ac\u09bf\u09a6\u09cd\u09af\u09ae\u09be\u09a8 \u099c\u09be\u09a4\u09c0\u09df \u0986\u0987\u09a8\u09c7\u09b0 \u09b8\u0999\u09cd\u0997\u09c7 \u09ae\u09bf\u09a5\u09b8\u09cd\u0995\u09cd\u09b0\u09bf\u09df\u09be (\u09af\u09c7\u09ae\u09a8 \u09af\u09c7\u09b8\u09ac \u09a6\u09c7\u09b6\u09c7 \u0986\u0997\u09c7 \u09a5\u09c7\u0995\u09c7\u0987 HREDD-\u09a7\u09be\u0981\u099a\u09c7\u09b0 framework \u0986\u099b\u09c7)\u0964<\/p>\n

3) \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 compliance timing (CS3D)<\/strong><\/h2>\n

\u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2 \u09a8\u09bf\u09b6\u09cd\u099a\u09bf\u09a4 \u0995\u09b0\u09c7\u099b\u09c7, \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u0997\u09c1\u09b2\u09cb\u0995\u09c7 \u09a8\u09a4\u09c1\u09a8 CS3D \u09ac\u09cd\u09af\u09ac\u09b8\u09cd\u09a5\u09be\u09b0 \u09b8\u0999\u09cd\u0997\u09c7 comply \u0995\u09b0\u09a4\u09c7 \u09b9\u09ac\u09c7 July 2029<\/strong>-\u098f\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7\u0964<\/p>\n

\u09af\u09be \u09a8\u099c\u09b0\u09c7 \u09b0\u09be\u0996\u09a4\u09c7 \u09b9\u09ac\u09c7<\/strong><\/h3>\n

\u09ac\u09dc buyers 2029 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4 \u0985\u09aa\u09c7\u0995\u09cd\u09b7\u09be \u0995\u09b0\u09ac\u09c7 \u09a8\u09be\u0964 \u0985\u09a8\u09c7\u0995\u09c7\u0987 2026\u20132028 \u09b8\u09ae\u09df\u09c7 \u0995\u09be\u099c \u0995\u09b0\u09ac\u09c7: risk mapping, supplier segmentation, contract updates, governance refresh, complaint mechanisms, \u098f\u09ac\u0982 pilot controls \u09a8\u09bf\u09df\u09c7\u0964<\/p>\n

4) \u0995\u09ae\u09bf\u09b6\u09a8\u09c7\u09b0 secondary work \u098f\u09ac\u0982 guidance<\/strong><\/h2>\n

\u09af\u09c7 \u09ac\u09bf\u09b7\u09df\u0997\u09c1\u09b2\u09cb \u09a8\u099c\u09b0\u09c7 \u09b0\u09be\u0996\u09be \u099c\u09b0\u09c1\u09b0\u09bf: CSRD-\u098f\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 \u099b\u09cb\u099f undertakings-\u098f\u09b0 \u099c\u09a8\u09cd\u09af voluntary standards (Article 29ca)<\/strong> \u09a8\u09bf\u09df\u09c7 \u0995\u09ae\u09bf\u09b6\u09a8\u09c7\u09b0 \u0995\u09be\u099c, \u098f\u09ac\u0982 2027\u20132028-\u098f\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7 CS3D guidance\/model clauses<\/strong>\u0964<\/p>\n

\u0995\u09c7\u09a8 \u098f\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3<\/strong><\/h3>\n

\u098f\u0996\u09be\u09a8\u09c7\u0987 \u201cmarket practice\u201d \u09b6\u0995\u09cd\u09a4 \u09b9\u09df\u09c7 \u09af\u09be\u09ac\u09c7\u0964 \u0986\u0987\u09a8\u09bf scope \u0995\u09ae\u09b2\u09c7\u0993 guidance \u09ac\u09bf\u09b8\u09cd\u09a4\u09be\u09b0\u09bf\u09a4 \u09b9\u09b2\u09c7 \u098f\u09ac\u0982 \u09ac\u09dc buyers \u09ac\u09cd\u09af\u09be\u09aa\u0995\u09ad\u09be\u09ac\u09c7 \u0997\u09cd\u09b0\u09b9\u09a3 \u0995\u09b0\u09b2\u09c7 operational expectations \u09b6\u0995\u09cd\u09a4\u09bf\u09b6\u09be\u09b2\u09c0\u0987 \u09a5\u09be\u0995\u09ac\u09c7\u0964<\/p>\n

5) \u09b0\u09be\u099c\u09a8\u09c8\u09a4\u09bf\u0995 \u0993 \u09ac\u09be\u099c\u09be\u09b0\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995 \u099a\u09be\u09aa \u0985\u09ac\u09cd\u09af\u09be\u09b9\u09a4 \u09a5\u09be\u0995\u09ac\u09c7<\/strong><\/h2>\n

Reuters \u099c\u09be\u09a8\u09bf\u09df\u09c7\u099b\u09c7, campaigners \u0993 \u0995\u09bf\u099b\u09c1 investors-\u098f\u09b0 \u09b8\u09ae\u09be\u09b2\u09cb\u099a\u09a8\u09be \u0986\u099b\u09c7, \u0986\u09ac\u09be\u09b0 competitiveness relief-\u098f\u09b0 \u09aa\u0995\u09cd\u09b7\u09c7 \u09b8\u09b0\u0995\u09be\u09b0 \u0993 \u09b6\u09bf\u09b2\u09cd\u09aa\u0996\u09be\u09a4\u09c7\u09b0 \u09b8\u09ae\u09b0\u09cd\u09a5\u09a8\u0993 \u0986\u099b\u09c7\u0964 \u098f\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3, \u0995\u09be\u09b0\u09a3 \u09ad\u09ac\u09bf\u09b7\u09cd\u09af\u09ce review cycle \u098f\u09ac\u0982 enforcement debate-\u098f \u0995\u09bf\u099b\u09c1 \u09aa\u09cd\u09b0\u09b6\u09cd\u09a8 \u0986\u09ac\u09be\u09b0 \u09b8\u09be\u09ae\u09a8\u09c7 \u0986\u09b8\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/p>\n

APAC-\u098f \u09aa\u09cd\u09b0\u09ad\u09be\u09ac: \u09ac\u09be\u09b8\u09cd\u09a4\u09ac \u0985\u09b0\u09cd\u09a5\u09a8\u09c0\u09a4\u09bf\u09a4\u09c7 \u0995\u09c0 \u09ac\u09a6\u09b2\u09be\u09ac\u09c7<\/strong><\/h2>\n

1) \u09b8\u09b0\u09be\u09b8\u09b0\u09bf \u09a8\u09bf\u09df\u09a8\u09cd\u09a4\u09cd\u09b0\u09bf\u09a4 \u0997\u09cd\u09b0\u09be\u09b9\u0995 \u0995\u09ae\u09ac\u09c7, \u0995\u09bf\u09a8\u09cd\u09a4\u09c1 compliance power \u0986\u09b0\u0993 \u0998\u09a8\u09c0\u09ad\u09c2\u09a4 \u09b9\u09ac\u09c7<\/strong><\/h2>\n

\u09b8\u09b0\u09be\u09b8\u09b0\u09bf \u0986\u0987\u09a8\u09bf \u099c\u09be\u09b2 \u099b\u09cb\u099f \u09b9\u09df\u09c7\u099b\u09c7\u0964 \u09a4\u09ac\u09c7 scope-\u098f \u09a5\u09be\u0995\u09be \u09ab\u09be\u09b0\u09cd\u09ae\u0997\u09c1\u09b2\u09cb \u0996\u09c1\u09ac \u09ac\u09dc buyer\u0964 \u0985\u09a8\u09c7\u0995 APAC supplier-\u098f\u09b0 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 customer concentration-\u098f\u09b0 \u0995\u09be\u09b0\u09a3\u09c7 \u09a4\u09be\u09a6\u09c7\u09b0 due diligence expectations \u098f\u0996\u09a8\u0993 operations-\u0995\u09c7 \u09aa\u09cd\u09b0\u09ad\u09be\u09ac\u09bf\u09a4 \u0995\u09b0\u09ac\u09c7\u0964<\/p>\n

2) \u09ac\u09bf\u09b8\u09cd\u09a4\u09c3\u09a4 compliance collection \u09a5\u09c7\u0995\u09c7 \u09b2\u0995\u09cd\u09b7\u09cd\u09af\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995 risk evidence-\u098f \u09b8\u09b0\u09c7 \u09af\u09be\u0993\u09df\u09be<\/strong><\/h2>\n

\u099a\u09c2\u09dc\u09be\u09a8\u09cd\u09a4 \u099f\u09c7\u0995\u09cd\u09b8\u099f prioritisation \u098f\u09ac\u0982 \u201creasonably available information\u201d \u09b8\u09ae\u09b0\u09cd\u09a5\u09a8 \u0995\u09b0\u09c7\u0964 \u098f\u09a4\u09c7 \u09b8\u09c7\u0987 suppliers \u098f\u0997\u09bf\u09df\u09c7 \u09a5\u09be\u0995\u09ac\u09c7 \u09af\u09be\u09b0\u09be \u0989\u099a\u09cd\u099a-\u09aa\u09b0\u09bf\u09ae\u09be\u09a3 \u0995\u09be\u0997\u099c\u09aa\u09a4\u09cd\u09b0 \u09a8\u09df, \u09ac\u09b0\u0982 \u09aa\u09b0\u09bf\u09b7\u09cd\u0995\u09be\u09b0 risk-control system \u09a6\u09c7\u0996\u09be\u09a4\u09c7 \u09aa\u09be\u09b0\u09ac\u09c7\u0964<\/p>\n

3) Suppliers-\u0995\u09c7 \u0986\u09b0\u0993 \u0986\u09b2\u09be\u09a6\u09be\u09ad\u09be\u09ac\u09c7 \u09ac\u09bf\u09ac\u09c7\u099a\u09a8\u09be \u0995\u09b0\u09be \u09b9\u09ac\u09c7<\/strong><\/h2>\n

Buyers suppliers-\u0995\u09c7 risk profile, country, commodity, labour model, subcontracting intensity, \u098f\u09ac\u0982 incident history \u0985\u09a8\u09c1\u09af\u09be\u09df\u09c0 \u09ad\u09be\u0997 \u0995\u09b0\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964 low-risk suppliers \u09b9\u09be\u09b2\u0995\u09be engagement \u09aa\u09c7\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7; high-risk suppliers \u0997\u09ad\u09c0\u09b0 audit \u0993 remediation plan-\u098f\u09b0 \u09ae\u09c1\u0996\u09c7 \u09aa\u09dc\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/p>\n

4) Climate-related \u0985\u09a8\u09c1\u09b0\u09cb\u09a7 \u0985\u09a8\u09cd\u09af \u099a\u09cd\u09af\u09be\u09a8\u09c7\u09b2 \u09a6\u09bf\u09df\u09c7 \u099a\u09b2\u09a4\u09c7\u0987 \u09a5\u09be\u0995\u09ac\u09c7<\/strong><\/h2>\n

CS3D transition plan \u09ac\u09be\u09a7\u09cd\u09af\u09ac\u09be\u09a7\u0995\u09a4\u09be \u09ac\u09be\u09a6 \u09aa\u09dc\u09c7\u099b\u09c7 \u09ae\u09be\u09a8\u09c7\u0987 climate request \u09b6\u09c7\u09b7 \u09a8\u09df\u0964 \u09ac\u09be\u09b8\u09cd\u09a4\u09ac\u09c7 climate data \u0993 decarbonisation plans \u098f\u0996\u09a8\u0993 \u0986\u09b8\u09ac\u09c7: CSRD reporters, customer procurement scorecards, banks, investors, \u098f\u09ac\u0982 product-specific regulatory frameworks-\u098f\u09b0 \u09ae\u09be\u09a7\u09cd\u09af\u09ae\u09c7\u0964<\/p>\n

5) Litigation \u0993 enforcement \u0985\u09a8\u09bf\u09b6\u09cd\u099a\u09df\u09a4\u09be \u0986\u09b0\u0993 jurisdiction-specific \u09b9\u09ac\u09c7<\/strong><\/h2>\n

EU harmonised civil liability \u09aa\u09bf\u099b\u09bf\u09df\u09c7 \u09af\u09be\u0993\u09df\u09be\u09df buyers cross-border dispute-\u098f national law framework-\u098f\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7 \u099d\u09c1\u0981\u0995\u09bf \u09b8\u09be\u09ae\u09b2\u09be\u09a4\u09c7 contract design \u0993 evidence retention-\u098f \u0986\u09b0\u0993 \u09b8\u09a4\u09b0\u09cd\u0995 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/p>\n

APAC suppliers \u098f\u0996\u09a8 \u0995\u09c0 \u09aa\u09cd\u09b0\u09b8\u09cd\u09a4\u09c1\u09a4\u09bf \u09a8\u09c7\u09ac\u09c7 (\u09ac\u09cd\u09af\u09ac\u09b9\u09be\u09b0\u09bf\u0995 roadmap)<\/strong><\/h2>\n

A. \u09ac\u09bf\u09b6\u09be\u09b2 ESG deck \u09a8\u09df, \u201ctargeted evidence pack\u201d \u09a4\u09c8\u09b0\u09bf \u0995\u09b0\u09c1\u09a8<\/strong><\/h2>\n

EU buyers \u09af\u09c7\u09b8\u09ac \u09ac\u09bf\u09b7\u09df\u0995\u09c7 \u0985\u0997\u09cd\u09b0\u09be\u09a7\u09bf\u0995\u09be\u09b0 \u09a6\u09c7\u0993\u09df\u09be\u09b0 \u09b8\u09ae\u09cd\u09ad\u09be\u09ac\u09a8\u09be \u09ac\u09c7\u09b6\u09bf, \u09b8\u09c7\u0997\u09c1\u09b2\u09cb \u0995\u09ad\u09be\u09b0 \u0995\u09b0\u09c7 \u09aa\u09b0\u09bf\u09b7\u09cd\u0995\u09be\u09b0, \u09a6\u09cd\u09b0\u09c1\u09a4 \u0989\u09a6\u09cd\u09a7\u09be\u09b0\u09af\u09cb\u0997\u09cd\u09af file set \u09aa\u09cd\u09b0\u09b8\u09cd\u09a4\u09c1\u09a4 \u0995\u09b0\u09c1\u09a8\u0964 \u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09a4 \u098f\u09a4\u09c7 \u09a5\u09be\u0995\u09c7 labour compliance basics, grievance handling, remediation records, working hours, wages, recruitment practices, health and safety, environmental permits, emissions\/energy data, wastewater\/waste controls, \u098f\u09ac\u0982 subcontracting controls\u0964<\/p>\n

B. \u0997\u09cd\u09b0\u09be\u09b9\u0995, \u09aa\u09a3\u09cd\u09af, site \u098f\u09ac\u0982 \u09a6\u09c7\u09b6\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995 risk exposure \u09ae\u09cd\u09af\u09be\u09aa \u0995\u09b0\u09c1\u09a8<\/strong><\/h2>\n

\u09b8\u09ac \u0997\u09cd\u09b0\u09be\u09b9\u0995\u0995\u09c7 \u098f\u0995\u0987\u09ad\u09be\u09ac\u09c7 \u09a6\u09c7\u0996\u09ac\u09c7\u09a8 \u09a8\u09be\u0964 \u099a\u09bf\u09b9\u09cd\u09a8\u09bf\u09a4 \u0995\u09b0\u09c1\u09a8 \u0995\u09cb\u09a8 \u0997\u09cd\u09b0\u09be\u09b9\u0995 \u09a8\u09a4\u09c1\u09a8 threshold-\u098f\u09b0 \u0985\u09a7\u09c0\u09a8\u09c7 scope-\u098f \u09a5\u09be\u0995\u09be\u09b0 \u09b8\u09ae\u09cd\u09ad\u09be\u09ac\u09a8\u09be \u09ac\u09c7\u09b6\u09bf, \u098f\u09ac\u0982 \u0995\u09cb\u09a8 product line \u09ac\u09c7\u09b6\u09bf human rights \u09ac\u09be environmental risk-\u098f\u09b0 \u09b8\u0999\u09cd\u0997\u09c7 \u09af\u09c1\u0995\u09cd\u09a4\u0964<\/p>\n

C. \u201cProportionate\u201d \u0995\u09bf\u09a8\u09cd\u09a4\u09c1 \u0986\u09b0\u0993 \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f information requests-\u098f\u09b0 \u099c\u09a8\u09cd\u09af \u09aa\u09cd\u09b0\u09b8\u09cd\u09a4\u09c1\u09a4 \u09a5\u09be\u0995\u09c1\u09a8<\/strong><\/h2>\n

Omnibus \u099f\u09c7\u0995\u09cd\u09b8\u099f buyers-\u0995\u09c7 \u0995\u09ae, \u0995\u09bf\u09a8\u09cd\u09a4\u09c1 \u0986\u09b0\u0993 \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u09a4\u09a5\u09cd\u09af \u099a\u09be\u0993\u09df\u09be\u09b0 \u09ad\u09bf\u09a4\u09cd\u09a4\u09bf \u09a6\u09c7\u09df\u0964 site teams-\u0995\u09c7 \u09aa\u09cd\u09b0\u09b6\u09bf\u0995\u09cd\u09b7\u09a3 \u09a6\u09bf\u09a8 \u09af\u09c7\u09a8 \u09a4\u09be\u09b0\u09be documented evidence \u09ac\u09cd\u09af\u09ac\u09b9\u09be\u09b0 \u0995\u09b0\u09c7 \u09a6\u09cd\u09b0\u09c1\u09a4 \u0993 \u098f\u0995\u0987 \u09ae\u09be\u09a8\u09c7 targeted questions-\u098f\u09b0 \u0989\u09a4\u09cd\u09a4\u09b0 \u09a6\u09bf\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/p>\n

D. Scope-\u098f\u09b0 \u09ac\u09be\u0987\u09b0\u09c7 \u09a5\u09be\u0995\u09be \u09b8\u09a4\u09cd\u09a4\u09be\u0997\u09c1\u09b2\u09cb\u09b0 \u099c\u09a8\u09cd\u09af voluntary reporting baseline \u09ac\u09cd\u09af\u09ac\u09b9\u09be\u09b0 \u0995\u09b0\u09c1\u09a8<\/strong><\/h2>\n

SMEs \u098f\u09ac\u0982 mid-caps-\u098f\u09b0 \u099c\u09a8\u09cd\u09af, \u0986\u0987\u09a8\u09bf \u09ac\u09be\u09a7\u09cd\u09af\u09ac\u09be\u09a7\u0995\u09a4\u09be \u09a8\u09be \u09a5\u09be\u0995\u09b2\u09c7\u0993 \u0989\u09a6\u09c0\u09df\u09ae\u09be\u09a8 CSRD voluntary standard direction (Article 29ca \/ VSME-based approach)-\u098f\u09b0 \u09b8\u0999\u09cd\u0997\u09c7 internal disclosure \u09ae\u09bf\u09b2\u09bf\u09df\u09c7 \u09a8\u09c7\u0993\u09df\u09be \u09ac\u09be\u09b8\u09cd\u09a4\u09ac\u09b8\u09ae\u09cd\u09ae\u09a4\u0964 \u098f\u09a4\u09c7 duplicate customer questionnaire \u0995\u09ae\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/p>\n

E. Grievance \u098f\u09ac\u0982 remediation-\u098f\u09b0 \u09ac\u09bf\u09b6\u09cd\u09ac\u09be\u09b8\u09af\u09cb\u0997\u09cd\u09af\u09a4\u09be \u09b6\u0995\u09cd\u09a4 \u0995\u09b0\u09c1\u09a8<\/strong><\/h2>\n

Risk-based due diligence-\u098f buyers \u0996\u09c1\u09ac \u09a8\u099c\u09b0 \u09a6\u09c7\u09ac\u09c7 \u09b8\u09ae\u09b8\u09cd\u09af\u09be \u09b6\u09a8\u09be\u0995\u09cd\u09a4 \u0993 \u0995\u09be\u09b0\u09cd\u09af\u0995\u09b0\u09ad\u09be\u09ac\u09c7 \u09b8\u09ae\u09be\u09a7\u09be\u09a8 \u0995\u09b0\u09be \u09b9\u099a\u09cd\u099b\u09c7 \u0995\u09bf \u09a8\u09be\u0964 \u09a6\u09c1\u09b0\u09cd\u09ac\u09b2 grievance mechanism \u09ac\u09be corrective action follow-up \u0996\u09be\u09b0\u09be\u09aa \u09b9\u09b2\u09c7 supplier \u09a6\u09cd\u09b0\u09c1\u09a4 high-priority risk bucket-\u098f \u099a\u09b2\u09c7 \u09af\u09c7\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/p>\n

F. \u0986\u0997\u09c7\u09ad\u09be\u0997\u09c7 contract review \u0995\u09b0\u09c1\u09a8<\/strong><\/h2>\n

\u0995\u09ae\u09bf\u09b6\u09a8 guidance \u0993 model contractual clauses \u09a4\u09c8\u09b0\u09bf \u0995\u09b0\u09b2\u09c7 supplier codes, audit rights, data requests, incident notification clauses, \u098f\u09ac\u0982 remediation obligations-\u098f \u09b8\u0982\u09b6\u09cb\u09a7\u09a8 \u0986\u09b8\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/p>\n

G. Climate capability \u098f\u0997\u09bf\u09df\u09c7 \u09a8\u09bf\u09a8<\/strong><\/h2>\n

CS3D transition plan \u09ac\u09be\u09a7\u09cd\u09af\u09ac\u09be\u09a7\u0995\u09a4\u09be \u09a8\u09be \u09a5\u09be\u0995\u09b2\u09c7\u0993 energy data quality, emissions baseline, \u098f\u09ac\u0982 reduction planning-\u098f \u0985\u0997\u09cd\u09b0\u0997\u09a4\u09bf \u09a7\u09b0\u09c7 \u09b0\u09be\u0996\u09c1\u09a8\u0964 buyers, financiers, \u098f\u09ac\u0982 EU-\u098f\u09b0 \u0985\u09a8\u09cd\u09af \u09a8\u09bf\u09df\u09ae \u098f\u0997\u09c1\u09b2\u09cb \u098f\u0996\u09a8\u0993 \u099a\u09be\u0987\u09ac\u09c7\u0964<\/p>\n

2026\u20132028-\u098f \u0995\u09c0 \u09a8\u099c\u09b0\u09c7 \u09b0\u09be\u0996\u09ac\u09c7\u09a8 (Desk-\u098f\u09b0 watchlist)<\/strong><\/h2>\n

Official Journal publication date \u09a8\u099c\u09b0\u09c7 \u09b0\u09be\u0996\u09c1\u09a8<\/strong> \u0995\u09be\u09b0\u09a3 \u09b8\u09c7\u0996\u09be\u09a8 \u09a5\u09c7\u0995\u09c7\u0987 entry into force \u098f\u09ac\u0982 transposition-\u098f\u09b0 \u0986\u0987\u09a8\u09bf \u0998\u09dc\u09bf \u09b6\u09c1\u09b0\u09c1 \u09b9\u09ac\u09c7\u0964<\/p>\n

Article 29ca voluntary standards \u09a8\u09bf\u09df\u09c7 \u0995\u09ae\u09bf\u09b6\u09a8\u09c7\u09b0 \u0995\u09be\u099c \u099f\u09cd\u09b0\u09cd\u09af\u09be\u0995 \u0995\u09b0\u09c1\u09a8<\/strong> \u0995\u09be\u09b0\u09a3 \u098f\u099f\u09bf supplier disclosure request-\u098f\u09b0 de facto template \u09b9\u09df\u09c7 \u0989\u09a0\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/p>\n

\u0995\u09ae\u09bf\u09b6\u09a8\u09c7\u09b0 CS3D guidance \u098f\u09ac\u0982 model contractual clauses \u099f\u09cd\u09b0\u09cd\u09af\u09be\u0995 \u0995\u09b0\u09c1\u09a8<\/strong> (\u09ac\u09bf\u09b6\u09c7\u09b7 \u0995\u09b0\u09c7 2027\u20132028 milestone), \u0995\u09be\u09b0\u09a3 \u098f\u0997\u09c1\u09b2\u09cb procurement \u0993 legal practice-\u0995\u09c7 \u09aa\u09cd\u09b0\u09ad\u09be\u09ac\u09bf\u09a4 \u0995\u09b0\u09ac\u09c7\u0964<\/p>\n

Member State transposition choices \u099f\u09cd\u09b0\u09cd\u09af\u09be\u0995 \u0995\u09b0\u09c1\u09a8<\/strong> \u0995\u09be\u09b0\u09a3 enforcement style \u0993 liability pathway \u09ad\u09bf\u09a8\u09cd\u09a8 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u0964<\/p>\n

\u09b6\u09c1\u09a7\u09c1 \u0986\u0987\u09a8\u09bf \u099f\u09c7\u0995\u09cd\u09b8\u099f \u09a8\u09df, buyer behaviour-\u0993 \u099f\u09cd\u09b0\u09cd\u09af\u09be\u0995 \u0995\u09b0\u09c1\u09a8<\/strong> \u0995\u09be\u09b0\u09a3 \u09ac\u09be\u09a3\u09bf\u099c\u09cd\u09af\u09bf\u0995 \u09ac\u09be\u09b8\u09cd\u09a4\u09ac\u09be\u09df\u09a8 \u0985\u09a8\u09c7\u0995 \u09b8\u09ae\u09df \u0986\u09a8\u09c1\u09b7\u09cd\u09a0\u09be\u09a8\u09bf\u0995 \u0986\u0987\u09a8\u09bf \u09b8\u09ae\u09df\u09b8\u09c0\u09ae\u09be\u09b0 \u0986\u0997\u09c7\u0987 \u098f\u0997\u09cb\u09df\u0964<\/p>\n

APAC supply chain-\u098f\u09b0 \u099c\u09a8\u09cd\u09af \u09ae\u09c2\u09b2 \u09ac\u09be\u09b0\u09cd\u09a4\u09be<\/strong><\/h2>\n

Omnibus I-\u098f\u09b0 \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09a8 \u09ac\u09be\u09b8\u09cd\u09a4\u09ac \u098f\u09ac\u0982 \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3\u0964 \u098f\u09a4\u09c7 \u09b8\u09b0\u09be\u09b8\u09b0\u09bf scope \u0995\u09ae\u09c7\u099b\u09c7 \u098f\u09ac\u0982 \u0995\u09bf\u099b\u09c1 procedural burden \u09b9\u09be\u09b2\u0995\u09be \u09b9\u09df\u09c7\u099b\u09c7\u0964 \u0995\u09bf\u09a8\u09cd\u09a4\u09c1 \u098f\u099f\u09bf EU-\u099a\u09be\u09b2\u09bf\u09a4 supply chain due diligence \u098f\u09ac\u0982 sustainability data demand-\u098f\u09b0 \u09b6\u09c7\u09b7 \u09a8\u09df<\/strong>\u0964<\/p>\n

\u09ac\u09cd\u09af\u09ac\u09b9\u09be\u09b0\u09bf\u0995 \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09a8\u099f\u09bf \u09b9\u09b2\u09cb: \u09ac\u09bf\u09b8\u09cd\u09a4\u09c3\u09a4, \u09ae\u09be\u09a8\u0995\u09c0\u0995\u09c3\u09a4 \u09ac\u09cb\u099d\u09be \u09a5\u09c7\u0995\u09c7 \u0986\u09b0\u0993 \u09b2\u0995\u09cd\u09b7\u09cd\u09af\u09ad\u09bf\u09a4\u09cd\u09a4\u09bf\u0995, risk-based, buyer-led requirements-\u098f \u09b8\u09b0\u09c7 \u09af\u09be\u0993\u09df\u09be<\/strong>\u0964<\/p>\n

APAC suppliers-\u098f\u09b0 \u099c\u09a8\u09cd\u09af \u09b8\u09a0\u09bf\u0995 \u09aa\u09a6\u0995\u09cd\u09b7\u09c7\u09aa \u09b9\u09b2\u09cb \u09a5\u09c7\u09ae\u09c7 \u09af\u09be\u0993\u09df\u09be \u09a8\u09df\u0964 \u09ac\u09b0\u0982 \u0985\u09a4\u09bf\u09b0\u09bf\u0995\u09cd\u09a4 \u09b8\u09ae\u09df \u09ac\u09cd\u09af\u09ac\u09b9\u09be\u09b0 \u0995\u09b0\u09c7 \u0986\u09b0\u0993 \u09aa\u09b0\u09bf\u09b7\u09cd\u0995\u09be\u09b0 evidence base, \u09b6\u0995\u09cd\u09a4\u09bf\u09b6\u09be\u09b2\u09c0 remediation capacity, \u098f\u09ac\u0982 \u09ac\u09dc buyers \u09a4\u09be\u09a6\u09c7\u09b0 \u09a8\u09a4\u09c1\u09a8 implementation model \u0995\u09dc\u09be\u0995\u09dc\u09bf \u0995\u09b0\u09be\u09b0 \u0986\u0997\u09c7\u0987 \u0986\u09b0\u0993 \u09b6\u09c3\u0999\u09cd\u0996\u09b2\u09be\u09aa\u09c2\u09b0\u09cd\u09a3 response system \u09a4\u09c8\u09b0\u09bf \u0995\u09b0\u09be\u0964<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

\u09b9\u09cd\u09af\u09be\u0981\u0964 CSRD \u098f\u09ac\u0982 CSDDD \/ CS3D-\u09b8\u0982\u0995\u09cd\u09b0\u09be\u09a8\u09cd\u09a4 \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09a8 \u0985\u09a8\u09cd\u09a4\u09b0\u09cd\u09ad\u09c1\u0995\u09cd\u09a4 Omnibus I \u09b8\u0982\u09b6\u09cb\u09a7\u09a8\u09c0 \u09a8\u09bf\u09b0\u09cd\u09a6\u09c7\u09b6\u09bf\u0995\u09be \u098f\u0996\u09a8 \u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2\u09c7\u09b0 \u099a\u09c2\u09dc\u09be\u09a8\u09cd\u09a4 \u0985\u09a8\u09c1\u09ae\u09cb\u09a6\u09a8 \u09aa\u09c7\u09df\u09c7\u099b\u09c7 24 February 2026 \u09a4\u09be\u09b0\u09bf\u0996\u09c7, \u09af\u09be European Parliament-\u098f\u09b0 December 2025 \u0985\u09a8\u09c1\u09ae\u09cb\u09a6\u09a8\u09c7\u09b0 \u09aa\u09b0 \u09b9\u09df\u09c7\u099b\u09c7\u0964 \u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2 \u099c\u09be\u09a8\u09bf\u09df\u09c7\u099b\u09c7, \u098f\u099f\u09bf \u099a\u09c2\u09dc\u09be\u09a8\u09cd\u09a4 \u0985\u09a8\u09c1\u09ae\u09cb\u09a6\u09a8\u09c7\u09b0 \u09a7\u09be\u09aa\u0964 \u0996\u09c1\u09ac \u09b6\u09bf\u0997\u0997\u09bf\u09b0\u0987 Official Journal-\u098f \u09aa\u09cd\u09b0\u0995\u09be\u09b6 \u09b9\u09ac\u09c7, \u098f\u09ac\u0982 \u09aa\u09cd\u09b0\u0995\u09be\u09b6\u09c7\u09b0 \u09e8\u09e6\u09a4\u09ae \u09a6\u09bf\u09a8\u09c7 \u098f\u099f\u09bf \u0995\u09be\u09b0\u09cd\u09af\u0995\u09b0 \u09b9\u09ac\u09c7\u0964 \u09ac\u09be\u09b8\u09cd\u09a4\u09ac \u09aa\u09b0\u09bf\u0995\u09b2\u09cd\u09aa\u09a8\u09be\u09b0 \u09a6\u09bf\u0995 \u09a5\u09c7\u0995\u09c7 \u098f\u09b0 \u0985\u09b0\u09cd\u09a5 \u09b9\u09b2\u09cb, \u0986\u0987\u09a8\u09c7\u09b0 \u09ae\u09c2\u09b2 \u0995\u09be\u09a0\u09be\u09ae\u09cb \u09a8\u09bf\u09df\u09c7 \u09b0\u09be\u099c\u09a8\u09c8\u09a4\u09bf\u0995 \u09b2\u09dc\u09be\u0987 \u098f\u0996\u09a8 \u09aa\u09cd\u09b0\u09be\u09df \u09b6\u09c7\u09b7\u0964 \u098f\u0996\u09a8 \u09ab\u09cb\u0995\u09be\u09b8 \u09af\u09be\u09ac\u09c7 Official Journal-\u098f \u09aa\u09cd\u09b0\u0995\u09be\u09b6, \u0995\u09be\u09b0\u09cd\u09af\u0995\u09be\u09b0\u09bf\u09a4\u09be \u09b6\u09c1\u09b0\u09c1, \u099c\u09be\u09a4\u09c0\u09df \u09aa\u09b0\u09cd\u09af\u09be\u09df\u09c7 \u09b0\u09c2\u09aa\u09be\u09a8\u09cd\u09a4\u09b0 (transposition), \u0995\u09ae\u09bf\u09b6\u09a8\u09c7\u09b0 \u0997\u09be\u0987\u09a1\u09c7\u09a8\u09cd\u09b8, \u098f\u09ac\u0982 \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 \u09ac\u09be\u09b8\u09cd\u09a4\u09ac\u09be\u09df\u09a8 \u0995\u09cc\u09b6\u09b2-\u098f\u09b0 \u09a6\u09bf\u0995\u09c7\u0964 \u09b8\u0982\u09b6\u09cb\u09a7\u09bf\u09a4 \u09b8\u09ae\u09df\u09b8\u09c2\u099a\u09bf \u0985\u09a8\u09c1\u09af\u09be\u09df\u09c0 \u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2 \u0986\u09b0\u0993 \u09a8\u09bf\u09b6\u09cd\u099a\u09bf\u09a4 \u0995\u09b0\u09c7\u099b\u09c7 \u09af\u09c7 CS3D-\u098f\u09b0 transposition-\u098f\u09b0 \u09b6\u09c7\u09b7 \u09b8\u09ae\u09df 26 July 2028 \u098f\u09ac\u0982 \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 […]<\/p>\n","protected":false},"author":5,"featured_media":2293,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[260],"tags":[262,642,643],"class_list":["post-2292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-260","tag---eu","tag-corporate-sustainability-due-diligence-directive-csddd","tag-corporate-sustainability-reporting-directive-csrd"],"featured_image_src":"https:\/\/responsiblesupplychain.asia\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-2026\u5e742\u670825\u65e5-\u4e0a\u534810_40_58-1024x683.png","blog_images":{"medium":"https:\/\/responsiblesupplychain.asia\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-2026\u5e742\u670825\u65e5-\u4e0a\u534810_40_58-300x200.png","large":"https:\/\/responsiblesupplychain.asia\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-2026\u5e742\u670825\u65e5-\u4e0a\u534810_40_58-1024x683.png"},"ams_acf":[],"a3_pvc":{"activated":false,"total_views":0,"today_views":0},"yoast_head":"\nOmnibus I \u098f\u0996\u09a8 EU \u0986\u0987\u09a8\u09b8\u09ad\u09be \u09aa\u09cd\u09b0\u0995\u09cd\u09b0\u09bf\u09df\u09be \u09aa\u09c7\u09b0\u09bf\u09df\u09c7\u099b\u09c7 \u2014 CSRD \u0993 CSDDD-\u09a4\u09c7 \u0995\u09c0 \u09ac\u09a6\u09b2\u09c7\u099b\u09c7, \u098f\u09b0\u09aa\u09b0 \u0995\u09c0 \u09b9\u09ac\u09c7, \u0986\u09b0 APAC \u09b8\u09b0\u09ac\u09b0\u09be\u09b9\u0995\u09be\u09b0\u09c0\u09a6\u09c7\u09b0 \u098f\u0996\u09a8 \u0995\u09c0 \u0995\u09b0\u09be \u0989\u099a\u09bf\u09a4 - Asia Pacific Responsible Supply Chain Desk<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/responsiblesupplychain.asia\/bn\/omnibus-i-is-now-through-the-eu-legislature-what-changed-in-csrd-and-csddd-what-comes-next-and-what-apac-suppliers-should-do-now\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Omnibus I \u098f\u0996\u09a8 EU \u0986\u0987\u09a8\u09b8\u09ad\u09be \u09aa\u09cd\u09b0\u0995\u09cd\u09b0\u09bf\u09df\u09be \u09aa\u09c7\u09b0\u09bf\u09df\u09c7\u099b\u09c7 \u2014 CSRD \u0993 CSDDD-\u09a4\u09c7 \u0995\u09c0 \u09ac\u09a6\u09b2\u09c7\u099b\u09c7, \u098f\u09b0\u09aa\u09b0 \u0995\u09c0 \u09b9\u09ac\u09c7, \u0986\u09b0 APAC \u09b8\u09b0\u09ac\u09b0\u09be\u09b9\u0995\u09be\u09b0\u09c0\u09a6\u09c7\u09b0 \u098f\u0996\u09a8 \u0995\u09c0 \u0995\u09b0\u09be \u0989\u099a\u09bf\u09a4 - Asia Pacific Responsible Supply Chain Desk\" \/>\n<meta property=\"og:description\" content=\"\u09b9\u09cd\u09af\u09be\u0981\u0964 CSRD \u098f\u09ac\u0982 CSDDD \/ CS3D-\u09b8\u0982\u0995\u09cd\u09b0\u09be\u09a8\u09cd\u09a4 \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09a8 \u0985\u09a8\u09cd\u09a4\u09b0\u09cd\u09ad\u09c1\u0995\u09cd\u09a4 Omnibus I \u09b8\u0982\u09b6\u09cb\u09a7\u09a8\u09c0 \u09a8\u09bf\u09b0\u09cd\u09a6\u09c7\u09b6\u09bf\u0995\u09be \u098f\u0996\u09a8 \u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2\u09c7\u09b0 \u099a\u09c2\u09dc\u09be\u09a8\u09cd\u09a4 \u0985\u09a8\u09c1\u09ae\u09cb\u09a6\u09a8 \u09aa\u09c7\u09df\u09c7\u099b\u09c7 24 February 2026 \u09a4\u09be\u09b0\u09bf\u0996\u09c7, \u09af\u09be European Parliament-\u098f\u09b0 December 2025 \u0985\u09a8\u09c1\u09ae\u09cb\u09a6\u09a8\u09c7\u09b0 \u09aa\u09b0 \u09b9\u09df\u09c7\u099b\u09c7\u0964 \u0995\u09be\u0989\u09a8\u09cd\u09b8\u09bf\u09b2 \u099c\u09be\u09a8\u09bf\u09df\u09c7\u099b\u09c7, \u098f\u099f\u09bf \u099a\u09c2\u09dc\u09be\u09a8\u09cd\u09a4 \u0985\u09a8\u09c1\u09ae\u09cb\u09a6\u09a8\u09c7\u09b0 \u09a7\u09be\u09aa\u0964 \u0996\u09c1\u09ac \u09b6\u09bf\u0997\u0997\u09bf\u09b0\u0987 Official Journal-\u098f \u09aa\u09cd\u09b0\u0995\u09be\u09b6 \u09b9\u09ac\u09c7, \u098f\u09ac\u0982 \u09aa\u09cd\u09b0\u0995\u09be\u09b6\u09c7\u09b0 \u09e8\u09e6\u09a4\u09ae \u09a6\u09bf\u09a8\u09c7 \u098f\u099f\u09bf \u0995\u09be\u09b0\u09cd\u09af\u0995\u09b0 \u09b9\u09ac\u09c7\u0964 \u09ac\u09be\u09b8\u09cd\u09a4\u09ac \u09aa\u09b0\u09bf\u0995\u09b2\u09cd\u09aa\u09a8\u09be\u09b0 \u09a6\u09bf\u0995 \u09a5\u09c7\u0995\u09c7 \u098f\u09b0 \u0985\u09b0\u09cd\u09a5 \u09b9\u09b2\u09cb, \u0986\u0987\u09a8\u09c7\u09b0 \u09ae\u09c2\u09b2 \u0995\u09be\u09a0\u09be\u09ae\u09cb \u09a8\u09bf\u09df\u09c7 \u09b0\u09be\u099c\u09a8\u09c8\u09a4\u09bf\u0995 \u09b2\u09dc\u09be\u0987 \u098f\u0996\u09a8 \u09aa\u09cd\u09b0\u09be\u09df \u09b6\u09c7\u09b7\u0964 \u098f\u0996\u09a8 \u09ab\u09cb\u0995\u09be\u09b8 \u09af\u09be\u09ac\u09c7 Official Journal-\u098f \u09aa\u09cd\u09b0\u0995\u09be\u09b6, \u0995\u09be\u09b0\u09cd\u09af\u0995\u09be\u09b0\u09bf\u09a4\u09be \u09b6\u09c1\u09b0\u09c1, \u099c\u09be\u09a4\u09c0\u09df \u09aa\u09b0\u09cd\u09af\u09be\u09df\u09c7 \u09b0\u09c2\u09aa\u09be\u09a8\u09cd\u09a4\u09b0 (transposition), \u0995\u09ae\u09bf\u09b6\u09a8\u09c7\u09b0 \u0997\u09be\u0987\u09a1\u09c7\u09a8\u09cd\u09b8, \u098f\u09ac\u0982 \u0995\u09cb\u09ae\u09cd\u09aa\u09be\u09a8\u09bf\u09b0 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