{"id":2298,"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":"2026-02-25T12:17:26","modified_gmt":"2026-02-25T04:17:26","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\/hi\/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 \u0905\u092c \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0938\u0902\u0918 \u0915\u0940 \u0935\u093f\u0927\u093e\u092f\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0938\u0947 \u092a\u093e\u0930\u093f\u0924 \u0939\u094b \u091a\u0941\u0915\u093e \u0939\u0948 \u2014 CSRD \u0914\u0930 CSDDD \u092e\u0947\u0902 \u0915\u094d\u092f\u093e \u092c\u0926\u0932\u093e, \u0906\u0917\u0947 \u0915\u094d\u092f\u093e \u0939\u094b\u0917\u093e, \u0914\u0930 APAC \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0905\u092d\u0940 \u0915\u094d\u092f\u093e \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u093f\u090f"},"content":{"rendered":"<p>\u0939\u093e\u0901\u0964 <strong>CSRD \u0914\u0930 CSDDD \u092e\u0947\u0902 \u092c\u0926\u0932\u093e\u0935\u094b\u0902 \u0915\u094b \u0936\u093e\u092e\u093f\u0932 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u093e Omnibus I \u0938\u0902\u0936\u094b\u0927\u0928 \u0928\u093f\u0930\u094d\u0926\u0947\u0936 24 \u092b\u093c\u0930\u0935\u0930\u0940 2026 \u0915\u094b \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0938\u0902\u0918 \u0915\u0940 \u092a\u0930\u093f\u0937\u0926 (Council) \u0938\u0947 \u0905\u0902\u0924\u093f\u092e \u092e\u0902\u091c\u093c\u0942\u0930\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930 \u091a\u0941\u0915\u093e \u0939\u0948<\/strong>\u0964 \u0907\u0938\u0938\u0947 \u092a\u0939\u0932\u0947 \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0938\u0902\u0938\u0926 \u0928\u0947 \u0926\u093f\u0938\u0902\u092c\u0930 2025 \u092e\u0947\u0902 \u0907\u0938\u0947 \u092e\u0902\u091c\u093c\u0942\u0930\u0940 \u0926\u0940 \u0925\u0940\u0964 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 \u0938\u094d\u092a\u0937\u094d\u091f \u0915\u0939\u093e \u0939\u0948 \u0915\u093f \u092f\u0939 \u0905\u0902\u0924\u093f\u092e \u0905\u0928\u0941\u092e\u094b\u0926\u0928 \u091a\u0930\u0923 \u0939\u0948\u0964 \u0905\u092c \u0905\u0917\u0932\u093e \u0915\u0926\u092e \u0907\u0938\u0915\u093e <strong>\u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0938\u0902\u0918 \u0915\u0947 \u0906\u0927\u093f\u0915\u093e\u0930\u093f\u0915 \u0930\u093e\u091c\u092a\u0924\u094d\u0930 (Official Journal)<\/strong> \u092e\u0947\u0902 \u092a\u094d\u0930\u0915\u093e\u0936\u0928 \u0939\u0948, \u0914\u0930 \u092f\u0939 <strong>\u092a\u094d\u0930\u0915\u093e\u0936\u0928 \u0915\u0947 20\u0935\u0947\u0902 \u0926\u093f\u0928 \u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0939\u094b\u0917\u093e<\/strong>\u0964<\/p>\n<p>\u0935\u094d\u092f\u093e\u0935\u0939\u093e\u0930\u093f\u0915 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u0939\u093e\u091c\u093c \u0938\u0947 \u0907\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948 \u0915\u093f \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u092e\u0942\u0932 \u0922\u093e\u0901\u091a\u0947 \u0915\u094b \u0932\u0947\u0915\u0930 \u0930\u093e\u091c\u0928\u0940\u0924\u093f\u0915 \u0916\u0940\u0902\u091a\u0924\u093e\u0928 \u0905\u092c \u0932\u0917\u092d\u0917 \u0938\u092e\u093e\u092a\u094d\u0924 \u0939\u094b \u091a\u0941\u0915\u0940 \u0939\u0948\u0964 \u0905\u092c \u0927\u094d\u092f\u093e\u0928 <strong>\u0930\u093e\u091c\u092a\u0924\u094d\u0930 \u092e\u0947\u0902 \u092a\u094d\u0930\u0915\u093e\u0936\u0928, \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0939\u094b\u0928\u093e, \u0938\u0926\u0938\u094d\u092f \u0926\u0947\u0936\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u092e\u0947\u0902 \u0930\u0942\u092a\u093e\u0902\u0924\u0930\u0923, \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0906\u092f\u094b\u0917 \u0915\u0947 \u092e\u093e\u0930\u094d\u0917\u0926\u0930\u094d\u0936\u0928, \u0914\u0930 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u0940 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u0930\u0923\u0928\u0940\u0924\u093f\u092f\u094b\u0902<\/strong> \u092a\u0930 \u091c\u093e\u090f\u0917\u093e\u0964 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 \u092f\u0939 \u092d\u0940 \u092a\u0941\u0937\u094d\u091f\u093f \u0915\u0940 \u0939\u0948 \u0915\u093f \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0938\u092e\u092f\u0938\u0940\u092e\u093e \u0915\u0947 \u0924\u0939\u0924 <strong>CSDDD \u0915\u093e \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u092e\u0947\u0902 \u0930\u0942\u092a\u093e\u0902\u0924\u0930\u0923 26 \u091c\u0941\u0932\u093e\u0908 2028 \u0924\u0915<\/strong> \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u0914\u0930 <strong>\u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u092a\u0930 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u091c\u0941\u0932\u093e\u0908 2029 \u0938\u0947 \u0932\u093e\u0917\u0942 \u0939\u094b\u0917\u093e<\/strong>\u0964<\/p>\n<h2><strong>\u092f\u0939 \u0905\u092d\u0940 \u0915\u094d\u092f\u094b\u0902 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948<\/strong><\/h2>\n<p>Omnibus I \u092a\u0948\u0915\u0947\u091c \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0938\u0902\u0918 \u0915\u0940 \u0938\u0924\u0924\u0924\u093e (sustainability) \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u092e\u0947\u0902 \u0926\u094b \u0910\u0938\u0947 \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u094b\u0902 \u092e\u0947\u0902 \u0920\u094b\u0938 \u092c\u0926\u0932\u093e\u0935 \u0915\u0930\u0924\u093e \u0939\u0948, \u091c\u093f\u0928\u0915\u093e APAC \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0936\u0943\u0902\u0916\u0932\u093e\u0913\u0902 \u092a\u0930 \u0938\u092c\u0938\u0947 \u0938\u0940\u0927\u093e \u0905\u0938\u0930 \u092a\u0921\u093c\u0924\u093e \u0939\u0948\u0964<\/p>\n<p><strong>\u092a\u0939\u0932\u093e, \u092f\u0939 \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0926\u093e\u092f\u0930\u0947 \u0915\u094b \u0915\u093e\u092b\u093c\u0940 \u0938\u0902\u0915\u0941\u091a\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948<\/strong>, \u0916\u093e\u0938\u0915\u0930 CSDDD \u0914\u0930 CSRD \u092e\u0947\u0902\u0964 \u0907\u0938\u0938\u0947 \u092f\u0939 \u092c\u0926\u0932\u0924\u093e \u0939\u0948 \u0915\u093f \u0938\u0940\u0927\u0947 \u0915\u093f\u0938 \u092a\u0930 \u0928\u093f\u092f\u092e\u0928 \u0932\u093e\u0917\u0942 \u0939\u094b\u0917\u093e\u0964<\/p>\n<p><strong>\u0926\u0942\u0938\u0930\u093e, \u092f\u0939 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0936\u0943\u0902\u0916\u0932\u093e \u092a\u0930 \u0926\u092c\u093e\u0935 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u093e\u0964<\/strong> \u092f\u0939 \u0915\u0947\u0935\u0932 \u0926\u092c\u093e\u0935 \u0915\u0947 \u0906\u0917\u0947 \u092c\u0922\u093c\u0928\u0947 \u0915\u0947 \u0924\u0930\u0940\u0915\u0947 \u0915\u094b \u092c\u0926\u0932\u0924\u093e \u0939\u0948\u0964 \u092c\u0921\u093c\u0947 \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0916\u0930\u0940\u0926\u093e\u0930 \u0905\u092c \u092d\u0940 \u091c\u094b\u0916\u093f\u092e \u0915\u0947 \u0926\u093e\u092f\u0930\u0947 \u092e\u0947\u0902 \u0930\u0939\u0947\u0902\u0917\u0947 \u0914\u0930 \u0909\u0928\u094d\u0939\u0947\u0902 \u0905\u092c \u092d\u0940 \u092a\u094d\u0930\u092e\u093e\u0923, \u091c\u094b\u0916\u093f\u092e-\u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0923 \u0914\u0930 \u0935\u093f\u0936\u094d\u0935\u0938\u0928\u0940\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u091a\u093e\u0939\u093f\u090f \u0939\u094b\u0917\u093e\u0964 \u0935\u094d\u092f\u0935\u0939\u093e\u0930 \u092e\u0947\u0902 APAC \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u090f\u0915 \u091c\u0948\u0938\u0940 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u092a\u094d\u0930\u0936\u094d\u0928\u093e\u0935\u0932\u093f\u092f\u093e\u0901 \u0915\u092e \u092e\u093f\u0932 \u0938\u0915\u0924\u0940 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u091c\u094b\u0916\u093f\u092e \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u094b\u0902, \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902, \u0909\u0926\u094d\u092f\u094b\u0917\u094b\u0902 \u0914\u0930 \u0918\u091f\u0928\u093e\u0913\u0902 \u0938\u0947 \u091c\u0941\u0921\u093c\u0940 \u0905\u0927\u093f\u0915 \u0932\u0915\u094d\u0937\u093f\u0924 \u092e\u093e\u0901\u0917\u0947\u0902 \u092e\u093f\u0932\u0947\u0902\u0917\u0940\u0964 \u092f\u0939 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 CSDDD \u092a\u093e\u0920 \u092e\u0947\u0902 \u201creasonably available information\u201d (\u092f\u0925\u094b\u091a\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0909\u092a\u0932\u092c\u094d\u0927 \u091c\u093e\u0928\u0915\u093e\u0930\u0940), \u0926\u093e\u092f\u0930\u093e-\u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0914\u0930 \u092a\u094d\u0930\u093e\u0925\u092e\u093f\u0915\u0924\u093e \u0924\u092f \u0915\u0930\u0928\u0947 \u0938\u0947 \u091c\u0941\u0921\u093c\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u092e\u0947\u0902 \u0938\u093e\u092b\u093c \u0926\u093f\u0916\u0924\u093e \u0939\u0948\u0964<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0915\u094d\u0937\u0947\u0924\u094d\u0930<\/th>\n<th>\u092a\u0939\u0932\u0947 (\u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0930\u0942\u092a \u0938\u0947)<\/th>\n<th>Omnibus I \u0915\u0947 \u092c\u093e\u0926 (\u0905\u0902\u0924\u093f\u092e \u0930\u0942\u092a)<\/th>\n<th>APAC \u0915\u094b \u0915\u094d\u092f\u094b\u0902 \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0928\u093e \u091a\u093e\u0939\u093f\u090f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>CSRD \u0915\u093e \u0926\u093e\u092f\u0930\u093e<\/strong><\/td>\n<td>\u0915\u093e\u092b\u0940 \u0935\u094d\u092f\u093e\u092a\u0915 \u0915\u0935\u0930\u0947\u091c (\u092a\u0939\u0932\u0947 \u0915\u0947 \u092e\u093e\u0928\u0926\u0902\u0921\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 250 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u093f\u092f\u094b\u0902 \u0935\u093e\u0932\u0940 \u0905\u0928\u0947\u0915 \u0915\u0902\u092a\u0928\u093f\u092f\u093e\u0901 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b \u0938\u0915\u0924\u0940 \u0925\u0940\u0902)<\/td>\n<td>\u0905\u092c \u0926\u093e\u092f\u0930\u093e \u0918\u091f\u093e\u0915\u0930 \u0909\u0928 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0924\u0915 \u091c\u093f\u0928\u092e\u0947\u0902 <strong>&gt;1,000 \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u0940<\/strong> \u0939\u094b\u0902 \u0914\u0930 <strong>&gt;\u20ac450m \u0936\u0941\u0926\u094d\u0927 \u0915\u093e\u0930\u094b\u092c\u093e\u0930<\/strong> \u0939\u094b (\u0938\u093e\u0925 \u0939\u0940 \u0924\u0943\u0924\u0940\u092f-\u0926\u0947\u0936 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0938\u0947 \u091c\u0941\u0921\u093c\u0940 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0936\u0930\u094d\u0924\u0947\u0902)<\/td>\n<td>\u0938\u0940\u0927\u0947 \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0916\u0930\u0940\u0926\u093e\u0930 \u0915\u092e \u0939\u094b\u0902\u0917\u0947, \u0932\u0947\u0915\u093f\u0928 \u0926\u093e\u092f\u0930\u0947 \u092e\u0947\u0902 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u0916\u0930\u0940\u0926\u093e\u0930 \u0905\u092c \u092d\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0921\u0947\u091f\u093e \u092e\u093e\u0901\u0917\u0947\u0902\u0917\u0947, \u0939\u093e\u0932\u093e\u0902\u0915\u093f \u0905\u092c \u0905\u0928\u0941\u092a\u093e\u0924\u093f\u0915\u0924\u093e \u0915\u0947 \u0928\u093f\u092f\u092e \u0905\u0927\u093f\u0915 \u0915\u0921\u093c\u0947 \u0939\u094b\u0902\u0917\u0947\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSRD \u0915\u0947 \u0924\u0939\u0924 \u092e\u0942\u0932\u094d\u092f-\u0936\u0943\u0902\u0916\u0932\u093e \u0921\u0947\u091f\u093e \u0905\u0928\u0941\u0930\u094b\u0927<\/strong><\/td>\n<td>ESRS \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u092a\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0935\u094d\u092f\u093e\u092a\u0915 \u0921\u0947\u091f\u093e \u092e\u093e\u0901\u0917\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0925\u093e<\/td>\n<td>ESRS, 1,000 \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u093f\u092f\u094b\u0902 \u0938\u0947 \u0915\u092e \u0935\u093e\u0932\u0940 \u092e\u0942\u0932\u094d\u092f-\u0936\u0943\u0902\u0916\u0932\u093e \u0907\u0915\u093e\u0907\u092f\u094b\u0902 \u0938\u0947 \u0938\u094d\u0935\u0948\u091a\u094d\u091b\u093f\u0915 \u092e\u093e\u0928\u0915 \u0915\u0940 \u0938\u0940\u092e\u093e \u0938\u0947 \u092c\u093e\u0939\u0930 \u0915\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0928\u0939\u0940\u0902 \u092e\u093e\u0901\u0917 \u0938\u0915\u0924\u093e<\/td>\n<td>\u091b\u094b\u091f\u0947 APAC \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u092a\u093e\u0938 \u0905\u0924\u094d\u092f\u0927\u093f\u0915 \u0921\u0947\u091f\u093e \u092e\u093e\u0901\u0917\u094b\u0902 \u0915\u094b \u091a\u0941\u0928\u094c\u0924\u0940 \u0926\u0947\u0928\u0947 \u0915\u093e \u0905\u0927\u093f\u0915 \u092e\u091c\u093c\u092c\u0942\u0924 \u0906\u0927\u093e\u0930 \u0939\u094b\u0917\u093e\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSRD \u0915\u0947 \u0909\u0926\u094d\u092f\u094b\u0917-\u0935\u093f\u0936\u093f\u0937\u094d\u091f ESRS<\/strong><\/td>\n<td>\u0906\u092f\u094b\u0917 \u0915\u094b \u0909\u0926\u094d\u092f\u094b\u0917-\u0935\u093f\u0936\u093f\u0937\u094d\u091f \u092e\u093e\u0928\u0915 \u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u0947 \u0915\u093e \u0905\u0927\u093f\u0915\u093e\u0930 \u0925\u093e<\/td>\n<td>\u092f\u0939 \u0905\u0927\u093f\u0915\u093e\u0930 \u0939\u091f\u093e \u0926\u093f\u092f\u093e \u0917\u092f\u093e (\u0905\u092c \u0909\u0926\u094d\u092f\u094b\u0917-\u0935\u093f\u0936\u093f\u0937\u094d\u091f ESRS \u0915\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0928\u0939\u0940\u0902)<\/td>\n<td>\u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0909\u0926\u094d\u092f\u094b\u0917-\u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0921\u0947\u091f\u093e \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u0940 \u090f\u0915 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u092a\u0930\u0924 \u0915\u093e \u091c\u094b\u0916\u093f\u092e \u0918\u091f\u093e, \u0939\u093e\u0932\u093e\u0902\u0915\u093f \u0909\u0926\u094d\u092f\u094b\u0917-\u0938\u094d\u0924\u0930\u0940\u092f \u092e\u093e\u0930\u094d\u0917\u0926\u0930\u094d\u0936\u0928 \u092b\u093f\u0930 \u092d\u0940 \u0906 \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSRD: \u0926\u093e\u092f\u0930\u0947 \u0938\u0947 \u092c\u093e\u0939\u0930 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u094d\u0935\u0948\u091a\u094d\u091b\u093f\u0915 \u092e\u093e\u0928\u0915<\/strong><\/td>\n<td>VSME \u092e\u093e\u0930\u094d\u0917\u0926\u0930\u094d\u0936\u0928\/\u0938\u093f\u092b\u093e\u0930\u093f\u0936 \u0915\u0947 \u0906\u0927\u093e\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u094c\u091c\u0942\u0926 \u0925\u093e<\/td>\n<td>\u0928\u092f\u093e Article <strong>29ca<\/strong> \u0906\u092f\u094b\u0917 \u0915\u094b \u22641,000 \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u093f\u092f\u094b\u0902 \u0935\u093e\u0932\u0940 \u0907\u0915\u093e\u0907\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f <strong>\u0938\u094d\u0935\u0948\u091a\u094d\u091b\u093f\u0915 \u092e\u093e\u0928\u0915<\/strong> \u0905\u092a\u0928\u093e\u0928\u0947 \u0915\u0940 \u0936\u0915\u094d\u0924\u093f \u0926\u0947\u0924\u093e \u0939\u0948, Recommendation (EU) 2025\/1710 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930<\/td>\n<td>\u0938\u0902\u092d\u093e\u0935\u0928\u093e \u0939\u0948 \u0915\u093f \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0916\u0930\u0940\u0926\u093e\u0930 APAC \u0915\u0947 \u0932\u0918\u0941 \u0914\u0930 \u092e\u0927\u094d\u092f\u092e \u0909\u0926\u094d\u092f\u092e\u094b\u0902 \u0938\u0947 \u0907\u0938\u0940 \u0930\u0942\u092a\u0930\u0947\u0916\u093e \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u0915\u094b \u0915\u0939\u0947\u0902\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSRD \u0906\u0936\u094d\u0935\u093e\u0938\u0928 (assurance)<\/strong><\/td>\n<td>\u0906\u092f\u094b\u0917 \u0926\u094d\u0935\u093e\u0930\u093e \u201c\u0909\u091a\u093f\u0924 \u0906\u0936\u094d\u0935\u093e\u0938\u0928\u201d \u092e\u093e\u0928\u0915 \u0905\u092a\u0928\u093e\u0928\u0947 \u0915\u0940 \u0926\u093f\u0936\u093e \u092e\u0947\u0902 \u0930\u093e\u0938\u094d\u0924\u093e \u0925\u093e<\/td>\n<td>\u201c\u0909\u091a\u093f\u0924 \u0906\u0936\u094d\u0935\u093e\u0938\u0928\u201d \u092e\u093e\u0928\u0915 \u0905\u092a\u0928\u093e\u0928\u0947 \u0915\u0940 \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f\u0924\u093e \u0939\u091f\u093e\u0908 \u0917\u0908<\/td>\n<td>\u0915\u0941\u091b \u0932\u093e\u0917\u0924-\u0926\u092c\u093e\u0935 \u0915\u092e \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u091c\u093e\u0901\u091a-\u092a\u0921\u093c\u0924\u093e\u0932 \u0938\u092e\u093e\u092a\u094d\u0924 \u0928\u0939\u0940\u0902 \u0939\u094b\u0917\u0940\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSDDD \u0915\u093e \u0926\u093e\u092f\u0930\u093e<\/strong><\/td>\n<td>\u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u0940 \u0915\u0935\u0930\u0947\u091c \u0905\u0927\u093f\u0915 \u0935\u094d\u092f\u093e\u092a\u0915 \u0925\u0940<\/td>\n<td>\u0905\u092c \u0938\u0940\u092e\u093f\u0924 \u0939\u094b\u0915\u0930 <strong>&gt;5,000 \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u0940<\/strong> \u0914\u0930 <strong>&gt;\u20ac1.5bn \u0915\u093e\u0930\u094b\u092c\u093e\u0930<\/strong> (EU \u0914\u0930 \u0917\u0948\u0930-EU \u0926\u094b\u0928\u094b\u0902, EU \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0938\u0940\u092e\u093e \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930)<\/td>\n<td>\u0938\u0940\u0927\u0947 \u0935\u093f\u0928\u093f\u092f\u092e\u093f\u0924 \u0916\u0930\u0940\u0926\u093e\u0930\u094b\u0902 \u0915\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u0918\u091f\u0947\u0917\u0940, \u0932\u0947\u0915\u093f\u0928 \u0926\u093e\u092f\u0930\u0947 \u092e\u0947\u0902 \u092c\u091a\u0940 \u0915\u0902\u092a\u0928\u093f\u092f\u093e\u0901 \u0938\u092c\u0938\u0947 \u092c\u0921\u093c\u0947 \u0916\u0930\u0940\u0926\u093e\u0930 \u0939\u094b\u0902\u0917\u0940 \u0914\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u092a\u0930 \u0909\u0928\u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935 \u092e\u091c\u092c\u0942\u0924 \u0930\u0939\u0947\u0917\u093e\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSDDD \u091c\u094b\u0916\u093f\u092e \u092a\u0939\u091a\u093e\u0928<\/strong><\/td>\n<td>\u0915\u0921\u093c\u0940 \u0905\u092a\u0947\u0915\u094d\u0937\u093e\u090f\u0901, \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0905\u0915\u094d\u0938\u0930 \u092a\u0942\u0930\u0940 \u0936\u0943\u0902\u0916\u0932\u093e \u0915\u0940 \u0935\u094d\u092f\u093e\u092a\u0915 \u0938\u092e\u0940\u0915\u094d\u0937\u093e \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u0922\u093c\u093e \u091c\u093e\u0924\u093e \u0925\u093e<\/td>\n<td>\u0915\u0902\u092a\u0928\u093f\u092f\u093e\u0901 \u0909\u0928 \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u094b\u0902 \u092a\u0930 \u0927\u094d\u092f\u093e\u0928 \u0915\u0947\u0902\u0926\u094d\u0930\u093f\u0924 \u0915\u0930 \u0938\u0915\u0924\u0940 \u0939\u0948\u0902 \u091c\u0939\u093e\u0901 \u092a\u094d\u0930\u092d\u093e\u0935 \u0938\u092c\u0938\u0947 \u0905\u0927\u093f\u0915 \u0938\u0902\u092d\u093e\u0935\u093f\u0924\/\u0917\u0902\u092d\u0940\u0930 \u0939\u094b\u0902; \u0938\u092e\u093e\u0928 \u0938\u094d\u0924\u0930 \u0915\u0947 \u091c\u094b\u0916\u093f\u092e \u0939\u094b\u0928\u0947 \u092a\u0930 \u092a\u094d\u0930\u093e\u0925\u092e\u093f\u0915\u0924\u093e \u0924\u092f \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0932\u091a\u0940\u0932\u093e\u092a\u0928<\/td>\n<td>\u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0938\u094d\u0925\u0932, \u0909\u0924\u094d\u092a\u093e\u0926-\u0930\u0947\u0916\u093e, \u092d\u094c\u0917\u094b\u0932\u093f\u0915 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u092f\u093e \u0915\u091a\u094d\u091a\u0947 \u092e\u093e\u0932 \u092a\u0930 \u0905\u0927\u093f\u0915 \u0932\u0915\u094d\u0937\u093f\u0924 \u092f\u0925\u094b\u091a\u093f\u0924 \u092a\u0930\u093f\u0936\u094d\u0930\u092e \u091c\u093e\u0901\u091a \u0915\u0940 \u0905\u092a\u0947\u0915\u094d\u0937\u093e \u0915\u0930\u0947\u0902\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSDDD \u0938\u0942\u091a\u0928\u093e \u0938\u0902\u0917\u094d\u0930\u0939<\/strong><\/td>\n<td>\u0928\u0940\u091a\u0947 \u0924\u0915 \u092a\u0939\u0941\u0901\u091a\u0928\u0947 \u0935\u093e\u0932\u0940 \u0905\u0924\u094d\u092f\u0927\u093f\u0915 \u0938\u0942\u091a\u0928\u093e \u092e\u093e\u0901\u0917\u094b\u0902 \u0915\u094b \u0932\u0947\u0915\u0930 \u091a\u093f\u0902\u0924\u093e<\/td>\n<td>\u0915\u0902\u092a\u0928\u093f\u092f\u093e\u0901 <strong>\u092f\u0925\u094b\u091a\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0909\u092a\u0932\u092c\u094d\u0927 \u091c\u093e\u0928\u0915\u093e\u0930\u0940<\/strong> \u092a\u0930 \u0928\u093f\u0930\u094d\u092d\u0930 \u0930\u0939\u0947\u0902\u0917\u0940 \u0914\u0930 \u0915\u0947\u0935\u0932 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0928\u0947 \u092a\u0930 \u0939\u0940 \u0921\u0947\u091f\u093e \u092e\u093e\u0901\u0917\u0947\u0902\u0917\u0940; &lt;5,000 \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u093f\u092f\u094b\u0902 \u0935\u093e\u0932\u0947 \u092d\u093e\u0917\u0940\u0926\u093e\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0936\u0947\u0937 \u0938\u0941\u0930\u0915\u094d\u0937\u093e<\/td>\n<td>APAC \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0905\u0928\u0902\u0924 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u0905\u0932\u0917-\u0905\u0932\u0917 \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u0947\u0902 \u092c\u0928\u093e\u0928\u0947 \u0915\u0947 \u092c\u091c\u093e\u092f \u092a\u094d\u0930\u092e\u093e\u0923-\u092a\u0948\u0915\u0947\u091f \u0914\u0930 \u091c\u094b\u0916\u093f\u092e-\u0906\u0927\u093e\u0930\u093f\u0924 \u0909\u0924\u094d\u0924\u0930 \u0924\u0948\u092f\u093e\u0930 \u0915\u0930\u0928\u0947 \u091a\u093e\u0939\u093f\u090f\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSDDD \u0928\u093f\u0917\u0930\u093e\u0928\u0940 \u0906\u0935\u0943\u0924\u094d\u0924\u093f<\/strong><\/td>\n<td>\u092e\u0942\u0932 \u0922\u093e\u0901\u091a\u0947 \u092e\u0947\u0902 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0928\u093f\u0917\u0930\u093e\u0928\u0940 \u0915\u0940 \u0905\u092a\u0947\u0915\u094d\u0937\u093e \u0925\u0940<\/td>\n<td>\u0915\u092e \u0938\u0947 \u0915\u092e <strong>\u0939\u0930 5 \u0935\u0930\u094d\u0937<\/strong> \u092e\u0947\u0902 \u0928\u093f\u0917\u0930\u093e\u0928\u0940, \u0914\u0930 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092c\u0926\u0932\u093e\u0935 \u092f\u093e \u0928\u090f \u091c\u094b\u0916\u093f\u092e \u0938\u0902\u0915\u0947\u0924\u094b\u0902 \u092a\u0930 \u0909\u0938\u0938\u0947 \u092a\u0939\u0932\u0947<\/td>\n<td>\u0914\u092a\u091a\u093e\u0930\u093f\u0915 \u091a\u0915\u094d\u0930 \u0932\u0902\u092c\u093e \u0939\u0941\u0906 \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u0918\u091f\u0928\u093e-\u0906\u0927\u093e\u0930\u093f\u0924 \u091c\u093e\u0901\u091a \u0905\u092c \u092d\u0940 \u0905\u0939\u092e \u0930\u0939\u0947\u0917\u0940\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSDDD \u091c\u0932\u0935\u093e\u092f\u0941 \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u092f\u094b\u091c\u0928\u093e \u0926\u093e\u092f\u093f\u0924\u094d\u0935<\/strong><\/td>\n<td>CSDDD \u0915\u0947 \u0924\u0939\u0924 \u0938\u094d\u092a\u0937\u094d\u091f \u0915\u093e\u0928\u0942\u0928\u0940 \u0926\u093e\u092f\u093f\u0924\u094d\u0935<\/td>\n<td>\u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0928\u093f\u0930\u094d\u0926\u0947\u0936 \u092e\u0947\u0902 CSDDD \u0938\u0947 <strong>\u0939\u091f\u093e \u0926\u093f\u092f\u093e \u0917\u092f\u093e<\/strong><\/td>\n<td>\u091c\u0932\u0935\u093e\u092f\u0941-\u0938\u0902\u092c\u0902\u0927\u0940 \u092e\u093e\u0901\u0917\u0947\u0902 \u0938\u092e\u093e\u092a\u094d\u0924 \u0928\u0939\u0940\u0902 \u0939\u094b\u0902\u0917\u0940; \u0935\u0947 CSRD, \u0905\u0928\u0941\u092c\u0902\u0927, \u0935\u093f\u0924\u094d\u0924, \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0914\u0930 \u0909\u0924\u094d\u092a\u093e\u0926-\u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u091c\u093e\u0930\u0940 \u0930\u0939\u0947\u0902\u0917\u0940\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSDDD \u0926\u0940\u0935\u093e\u0928\u0940 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e<\/strong><\/td>\n<td>EU-\u0938\u094d\u0924\u0930 \u0915\u0940 \u0938\u092e\u0930\u0942\u092a (harmonised) \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e<\/td>\n<td>\u0938\u092e\u0930\u0942\u092a \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0939\u091f\u093e\u0908 \u0917\u0908; \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0930\u0939\u0947\u0917\u093e, \u092a\u0942\u0930\u094d\u0923 \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0905\u0927\u093f\u0915\u093e\u0930 \u0915\u0947 \u0938\u093e\u0925<\/td>\n<td>\u092e\u0941\u0915\u0926\u092e\u0947\u092c\u093e\u091c\u093c\u0940 \u0915\u093e \u091c\u094b\u0916\u093f\u092e \u0905\u0927\u093f\u0915 \u0926\u0947\u0936-\u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0939\u094b\u0917\u093e; \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0905\u0928\u0941\u092c\u0902\u0927 \u0914\u0930 \u092a\u094d\u0930\u092e\u093e\u0923 \u0915\u0940 \u0917\u0941\u0923\u0935\u0924\u094d\u0924\u093e \u0905\u0927\u093f\u0915 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u094b\u0917\u0940\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSDDD \u0926\u0902\u0921<\/strong><\/td>\n<td>\u0915\u093e\u0930\u094b\u092c\u093e\u0930-\u0906\u0927\u093e\u0930\u093f\u0924 \u0926\u0902\u0921 \u0922\u093e\u0901\u091a\u093e, \u0932\u0947\u0915\u093f\u0928 \u090f\u0915\u0938\u092e\u093e\u0928 \u0905\u0927\u093f\u0915\u0924\u092e \u0938\u0940\u092e\u093e \u0915\u092e \u0938\u094d\u092a\u0937\u094d\u091f \u0925\u0940<\/td>\n<td>\u0938\u0926\u0938\u094d\u092f \u0926\u0947\u0936\u094b\u0902 \u0915\u094b <strong>\u0936\u0941\u0926\u094d\u0927 \u0935\u0948\u0936\u094d\u0935\u093f\u0915 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u093e \u0905\u0927\u093f\u0915\u0924\u092e 3% cap<\/strong> \u0924\u092f \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e; \u0906\u092f\u094b\u0917 \u092e\u093e\u0930\u094d\u0917\u0926\u0930\u094d\u0936\u0928 \u091c\u093e\u0930\u0940 \u0915\u0930\u0947\u0917\u093e<\/td>\n<td>\u092c\u0921\u093c\u0947 \u0916\u0930\u0940\u0926\u093e\u0930 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0915\u094b \u0917\u0902\u092d\u0940\u0930\u0924\u093e \u0938\u0947 \u0932\u0947\u0902\u0917\u0947 \u0914\u0930 \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0923 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u090f\u0901 \u0928\u0940\u091a\u0947 \u0924\u0915 \u092a\u0939\u0941\u0901\u091a\u093e\u090f\u0901\u0917\u0947\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSDDD \u0938\u092e\u092f-\u0938\u0940\u092e\u093e<\/strong><\/td>\n<td>\u0938\u092c\u0938\u0947 \u092c\u0921\u093c\u0940 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u092a\u0930 \u0905\u092a\u0947\u0915\u094d\u0937\u093e\u0915\u0943\u0924 \u092a\u0939\u0932\u0947 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u093e \u0925\u093e<\/td>\n<td>\u0938\u094d\u0925\u0917\u093f\u0924; \u0915\u0902\u092a\u0928\u093f\u092f\u093e\u0901 <strong>\u091c\u0941\u0932\u093e\u0908 2029<\/strong> \u0938\u0947 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0915\u0930\u0947\u0902\u0917\u0940<\/td>\n<td>APAC \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0938\u092e\u092f \u092e\u093f\u0932\u093e \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u0916\u0930\u0940\u0926\u093e\u0930\u094b\u0902 \u0915\u0940 \u092e\u093e\u0901\u0917\u0947\u0902 \u0915\u093e\u0928\u0942\u0928 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0939\u0940 \u0936\u0941\u0930\u0942 \u0939\u094b \u091c\u093e\u090f\u0901\u0917\u0940\u0964<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><strong>\u0935\u093f\u0927\u093e\u092f\u0940 \u0938\u094d\u0925\u093f\u0924\u093f: \u0915\u094d\u092f\u093e \u092f\u0939 \u092a\u093e\u0930\u093f\u0924 \u0914\u0930 \u0905\u0902\u0924\u093f\u092e \u0939\u094b \u091a\u0941\u0915\u093e \u0939\u0948?<\/strong><\/h2>\n<h3><strong>\u0938\u0902\u0915\u094d\u0937\u093f\u092a\u094d\u0924 \u0909\u0924\u094d\u0924\u0930<\/strong><\/h3>\n<p><strong>\u0939\u093e\u0901, \u0930\u093e\u091c\u0928\u0940\u0924\u093f\u0915 \u0914\u0930 \u0935\u093f\u0927\u093e\u092f\u0940 \u0926\u094b\u0928\u094b\u0902 \u0938\u094d\u0924\u0930\u094b\u0902 \u092a\u0930 CSRD \u0914\u0930 CSDDD \u0915\u0947 \u0932\u093f\u090f Omnibus I \u0938\u0902\u0936\u094b\u0927\u0928 \u0928\u093f\u0930\u094d\u0926\u0947\u0936 \u0915\u093e \u092e\u0941\u0916\u094d\u092f \u092d\u093e\u0917 \u0938\u094d\u0935\u0940\u0915\u0943\u0924 \u0939\u094b \u091a\u0941\u0915\u093e \u0939\u0948\u0964<\/strong> \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 24 \u092b\u093c\u0930\u0935\u0930\u0940 2026 \u0915\u094b \u0907\u0938\u0947 \u0905\u0902\u0924\u093f\u092e \u092e\u0902\u091c\u093c\u0942\u0930\u0940 \u0926\u0947 \u0926\u0940 \u0917\u0908\u0964<\/p>\n<h3><strong>\u0924\u0915\u0928\u0940\u0915\u0940 \u0926\u0943\u0937\u094d\u091f\u093f \u0938\u0947 \u0905\u092d\u0940 \u0915\u094d\u092f\u093e \u201c\u0932\u0902\u092c\u093f\u0924\u201d \u0939\u0948<\/strong><\/h3>\n<p>\u0905\u092c \u092d\u0940 \u0905\u0902\u0924\u093f\u092e \u0928\u093f\u092f\u092e\u093f\u0924 \u091a\u0930\u0923 \u092c\u093e\u0915\u0940 \u0939\u0948\u0902: <strong>\u0906\u0927\u093f\u0915\u093e\u0930\u093f\u0915 \u0930\u093e\u091c\u092a\u0924\u094d\u0930 \u092e\u0947\u0902 \u092a\u094d\u0930\u0915\u093e\u0936\u0928<\/strong>, \u0914\u0930 \u0909\u0938\u0915\u0947 <strong>20 \u0926\u093f\u0928 \u092c\u093e\u0926 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0939\u094b\u0928\u093e<\/strong>\u0964 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 \u0907\u0938\u0947 \u0938\u094d\u092a\u0937\u094d\u091f \u0930\u0942\u092a \u0938\u0947 \u092a\u0941\u0937\u094d\u091f\u093f \u0915\u0940 \u0939\u0948\u0964<\/p>\n<p>\u0907\u0938\u0940\u0932\u093f\u090f \u0915\u0941\u091b \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u0915\u0939\u0924\u0940 \u0939\u0948\u0902 \u0915\u093f \u092f\u0939 \u201c\u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u0939\u092b\u094d\u0924\u094b\u0902 \u092e\u0947\u0902 \u0915\u093e\u0928\u0942\u0928 \u092c\u0928 \u091c\u093e\u090f\u0917\u093e\u201d\u0964 Reuters \u0915\u0940 \u092f\u0939 \u092d\u093e\u0937\u093e \u092a\u094d\u0930\u0915\u093e\u0936\u0928-\u0938\u0947-\u092a\u094d\u0930\u092d\u093e\u0935\u0940-\u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u0947 \u0905\u0928\u0941\u0930\u0942\u092a \u0939\u0948\u0964<\/p>\n<h2><strong>Omnibus I \u0915\u0947 \u0924\u0939\u0924 CSRD \u092e\u0947\u0902 \u0935\u093e\u0938\u094d\u0924\u0935 \u092e\u0947\u0902 \u0915\u094d\u092f\u093e \u092c\u0926\u0932\u093e (\u0905\u0902\u0924\u093f\u092e \u092a\u093e\u0920)<\/strong><\/h2>\n<h2><strong>1) CSRD \u0915\u093e \u0926\u093e\u092f\u0930\u093e \u0915\u093e\u092b\u093c\u0940 \u0918\u091f\u093e\u092f\u093e \u0917\u092f\u093e<\/strong><\/h2>\n<p>\u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u092a\u093e\u0920 \u092e\u0947\u0902 \u0938\u0940\u092e\u093e \u092c\u0922\u093c\u093e \u0926\u0940 \u0917\u0908 \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0909\u0928 \u0907\u0915\u093e\u0907\u092f\u094b\u0902 (\u0914\u0930 \u0938\u092e\u0942\u0939\u094b\u0902) \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0917\u093e \u091c\u093f\u0928\u0915\u093e <strong>\u20ac450 million \u0938\u0947 \u0905\u0927\u093f\u0915 \u0936\u0941\u0926\u094d\u0927 \u0915\u093e\u0930\u094b\u092c\u093e\u0930<\/strong> \u0939\u094b \u0914\u0930 \u091c\u093f\u0928\u092e\u0947\u0902 \u0914\u0938\u0924\u0928 <strong>1,000 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u0940<\/strong> \u0939\u094b\u0902\u0964 \u092f\u0939\u0940 \u0938\u0940\u092e\u093e-\u0924\u0930\u094d\u0915 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0938\u0942\u091a\u0940\u092c\u0926\u094d\u0927 \u091c\u093e\u0930\u0940\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0914\u0930 \u0938\u092e\u0947\u0915\u093f\u0924 \u0938\u092e\u0942\u0939\u094b\u0902 \u092a\u0930 \u092d\u0940 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\n<p>\u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0938\u093e\u0930\u093e\u0902\u0936 \u092e\u0947\u0902 \u092d\u0940 \u0907\u0938 \u0909\u091a\u094d\u091a-\u0938\u094d\u0924\u0930\u0940\u092f \u092a\u0930\u093f\u0923\u093e\u092e \u0915\u0940 \u092a\u0941\u0937\u094d\u091f\u093f \u0915\u0940 \u0917\u0908 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\u0909\u0926\u094d\u092f\u094b\u0917-\u0935\u093f\u0936\u093f\u0937\u094d\u091f ESRS \u0915\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u092e\u093e\u0930\u094d\u0917 \u0905\u092c \u0928\u0939\u0940\u0902<\/strong><\/h2>\n<p>Omnibus \u092a\u093e\u0920 Article 29b \u0915\u0947 \u0924\u0939\u0924 \u0906\u092f\u094b\u0917 \u0915\u094b <strong>\u0909\u0926\u094d\u092f\u094b\u0917-\u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917 \u092e\u093e\u0928\u0915<\/strong> \u091c\u093e\u0930\u0940 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0936\u0915\u094d\u0924\u093f \u0939\u091f\u093e\u0924\u093e \u0939\u0948\u0964 \u092a\u094d\u0930\u0938\u094d\u0924\u093e\u0935\u0928\u093e (recitals) \u092e\u0947\u0902 \u0915\u0939\u093e \u0917\u092f\u093e \u0939\u0948 \u0915\u093f \u092f\u0939 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0921\u0947\u091f\u093e \u092c\u093f\u0902\u0926\u0941 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Recommendation (EU) 2025\/1710<\/strong> (EFRAG VSME \u0938\u0947 \u091c\u0941\u0921\u093c\u093e) \u0915\u0947 \u092e\u0942\u0932 \u0938\u0902\u0938\u094d\u0915\u0930\u0923 \u092a\u0930 \u0906\u0927\u093e\u0930\u093f\u0924 \u0939\u094b\u0928\u0947 \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n<h3><strong>APAC \u0915\u0947 \u0932\u093f\u090f \u092f\u0939 \u0915\u094d\u092f\u094b\u0902 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948<\/strong><\/h3>\n<p>\u092f\u0939 \u0915\u0908 APAC \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902, \u0916\u093e\u0938\u0915\u0930 \u0932\u0918\u0941 \u0935 \u092e\u0927\u094d\u092f\u092e \u0909\u0926\u094d\u092f\u092e\u094b\u0902 \u0924\u0925\u093e \u092e\u0927\u094d\u092f\u092e \u0906\u0915\u093e\u0930 \u0915\u0940 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902, \u0915\u0947 \u0932\u093f\u090f \u0935\u094d\u092f\u093e\u0935\u0939\u093e\u0930\u093f\u0915 \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917 \u092d\u093e\u0937\u093e \u092c\u0928 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u092d\u0932\u0947 \u0935\u0947 CSRD \u0915\u0947 \u0926\u093e\u092f\u0930\u0947 \u0938\u0947 \u092c\u093e\u0939\u0930 \u0939\u094b\u0902, \u0909\u0928\u0915\u0947 \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0916\u0930\u0940\u0926\u093e\u0930 \u0909\u0928\u0938\u0947 \u0907\u0938\u0940 \u0938\u094d\u0935\u0948\u091a\u094d\u091b\u093f\u0915 \u0930\u0942\u092a\u0930\u0947\u0916\u093e \u0915\u0947 \u0905\u0928\u0941\u0930\u0942\u092a \u0938\u0902\u0930\u091a\u093f\u0924 \u092a\u094d\u0930\u0915\u091f\u0940\u0915\u0930\u0923 \u092e\u093e\u0901\u0917 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n<h2><strong>5) \u091b\u094b\u091f\u0940 \u0907\u0915\u093e\u0907\u092f\u094b\u0902 \u0938\u0947 \u092e\u0942\u0932\u094d\u092f-\u0936\u0943\u0902\u0916\u0932\u093e \u0921\u0947\u091f\u093e \u092e\u093e\u0901\u0917\u0928\u0947 \u092a\u0930 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\u0915\u0930\u0947\u0902\u0964<\/p>\n<h3><strong>\u092f\u0939 \u0915\u094d\u092f\u094b\u0902 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948<\/strong><\/h3>\n<p>APAC \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0936\u0943\u0902\u0916\u0932\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u092f\u0939 \u0938\u092c\u0938\u0947 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0939\u0948\u0964 \u092f\u0939 \u0905\u0924\u094d\u092f\u0927\u093f\u0915 \u092a\u094d\u0930\u0936\u094d\u0928\u093e\u0935\u0932\u093f\u092f\u094b\u0902 \u0915\u094b \u091a\u0941\u0928\u094c\u0924\u0940 \u0926\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0927\u093f\u0915 \u0938\u094d\u092a\u0937\u094d\u091f \u0906\u0927\u093e\u0930 \u0926\u0947\u0924\u093e \u0939\u0948, \u0916\u093e\u0938\u0915\u0930 \u091c\u092c \u0935\u0947 \u0905\u0928\u0941\u092a\u093e\u0924\u093f\u0915 \u0921\u0947\u091f\u093e \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0938\u0947 \u092c\u0939\u0941\u0924 \u0906\u0917\u0947 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964<\/p>\n<h2><strong>6) \u201c\u0909\u091a\u093f\u0924 \u0906\u0936\u094d\u0935\u093e\u0938\u0928\u201d \u0915\u0940 \u0913\u0930 \u092c\u0922\u093c\u0928\u0947 \u0915\u093e \u0930\u093e\u0938\u094d\u0924\u093e \u0928\u0930\u092e \u0915\u093f\u092f\u093e \u0917\u092f\u093e<\/strong><\/h2>\n<p>Recitals \u092e\u0947\u0902 \u0915\u0939\u093e \u0917\u092f\u093e \u0939\u0948 \u0915\u093f \u0905\u0927\u093f\u0915 \u0906\u0936\u094d\u0935\u093e\u0938\u0928 \u0932\u093e\u0917\u0924 \u0938\u0947 \u092c\u091a\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u092f\u094b\u0917 \u092a\u0930 <strong>\u0909\u091a\u093f\u0924 \u0906\u0936\u094d\u0935\u093e\u0938\u0928 \u092e\u093e\u0928\u0915<\/strong> \u0905\u092a\u0928\u093e\u0928\u0947 \u0915\u0940 \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f\u0924\u093e \u0939\u091f\u093e\u0908 \u091c\u093e\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n<h3><strong>\u0915\u093f\u0938 \u092c\u093e\u0924 \u092a\u0930 \u0928\u091c\u093c\u0930 \u0930\u0916\u0947\u0902<\/strong><\/h3>\n<p>\u0907\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u092f\u0939 \u0928\u0939\u0940\u0902 \u0915\u093f \u0906\u0936\u094d\u0935\u093e\u0938\u0928 \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0939\u091f \u0917\u092f\u093e\u0964 \u0907\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u092f\u0939 \u0939\u0948 \u0915\u093f \u0905\u092a\u0947\u0915\u094d\u0937\u093f\u0924 \u0915\u0921\u093c\u093e\u0908 \u092c\u0922\u093c\u0928\u0947 \u0915\u093e \u092e\u093e\u0930\u094d\u0917 \u092c\u0926\u0932 \u0917\u092f\u093e \u0939\u0948\u0964 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u094b \u0905\u092c \u092d\u0940 \u0938\u092e\u0940\u0915\u094d\u0937\u093e, \u0932\u0947\u0916\u093e\u092a\u0930\u0940\u0915\u094d\u0937\u093e \u0914\u0930 \u0928\u093f\u0935\u0947\u0936\u0915 \u091c\u093e\u0901\u091a \u0915\u093e \u0938\u093e\u092e\u0928\u093e \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e, \u0916\u093e\u0938\u0915\u0930 \u091c\u092c \u0938\u0924\u0924\u0924\u093e \u0935\u093f\u0935\u0930\u0923 \u0935\u093f\u0924\u094d\u0924\u092a\u094b\u0937\u0923, \u0938\u0942\u091a\u0940\u092c\u0926\u094d\u0927\u0924\u093e \u092f\u093e \u0932\u0947\u0928-\u0926\u0947\u0928 \u0917\u0924\u093f\u0935\u093f\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u094b\u0902\u0964<\/p>\n<h2><strong>Omnibus I \u0915\u0947 \u0924\u0939\u0924 CSDDD \u092e\u0947\u0902 \u0935\u093e\u0938\u094d\u0924\u0935 \u092e\u0947\u0902 \u0915\u094d\u092f\u093e \u092c\u0926\u0932\u093e (\u0905\u0902\u0924\u093f\u092e \u092a\u093e\u0920)<\/strong><\/h2>\n<h2><strong>1) CSDDD \u0915\u093e \u0926\u093e\u092f\u0930\u093e \u0915\u0947\u0935\u0932 \u0938\u092c\u0938\u0947 \u092c\u0921\u093c\u0940 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0924\u0915 \u0938\u0940\u092e\u093f\u0924<\/strong><\/h2>\n<p>\u0938\u0902\u0936\u094b\u0927\u093f\u0924 Article 2 \u0915\u0947 \u0924\u0939\u0924 \u0938\u0940\u092e\u093e\u090f\u0901 \u0905\u092c \u092f\u0939 \u0939\u0948\u0902: <strong>5,000 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0915\u0930\u094d\u092e\u091a\u093e\u0930\u0940<\/strong> \u0914\u0930 <strong>\u20ac1.5 billion \u0938\u0947 \u0905\u0927\u093f\u0915 \u0936\u0941\u0926\u094d\u0927 \u0935\u0948\u0936\u094d\u0935\u093f\u0915 \u0915\u093e\u0930\u094b\u092c\u093e\u0930<\/strong> (EU \u0915\u0902\u092a\u0928\u093f\u092f\u093e\u0901), \u0924\u0925\u093e \u0917\u0948\u0930-EU \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f EU \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0938\u092e\u093e\u0928 \u0938\u0940\u092e\u093e\u090f\u0901\u0964<\/p>\n<h3><strong>\u0907\u0938\u0915\u093e \u0915\u094d\u092f\u093e \u0905\u0930\u094d\u0925 \u0939\u0948<\/strong><\/h3>\n<p>\u0938\u0940\u0927\u093e \u0915\u093e\u0928\u0942\u0928\u0940 \u0915\u0935\u0930\u0947\u091c \u0915\u093e\u092b\u093c\u0940 \u0918\u091f\u0924\u093e \u0939\u0948\u0964 \u0932\u0947\u0915\u093f\u0928 \u0926\u093e\u092f\u0930\u0947 \u092e\u0947\u0902 \u092c\u091a\u0940 \u0915\u0902\u092a\u0928\u093f\u092f\u093e\u0901 \u0905\u0915\u094d\u0938\u0930 \u092a\u0930\u093f\u0927\u093e\u0928, \u091c\u0942\u0924\u093e, \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915\u094d\u0938, \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u0935\u0938\u094d\u0924\u0941, \u0916\u0941\u0926\u0930\u093e \u0914\u0930 \u092c\u094d\u0930\u093e\u0902\u0921\u0947\u0921 \u0935\u093f\u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u094b\u0902 \u092e\u0947\u0902 \u0938\u092c\u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u0936\u093e\u0932\u0940 \u0916\u0930\u0940\u0926\u093e\u0930 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902\u0964<\/p>\n<h2><strong>2) \u091c\u094b\u0916\u093f\u092e-\u0906\u0927\u093e\u0930\u093f\u0924 \u0926\u093e\u092f\u0930\u093e-\u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0914\u0930 \u092a\u094d\u0930\u093e\u0925\u092e\u093f\u0915\u0924\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0905\u0927\u093f\u0915 \u0938\u094d\u092a\u0937\u094d\u091f<\/strong><\/h2>\n<p>Recitals \u0914\u0930 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u0907\u0938 \u092c\u093e\u0924 \u092a\u0930 \u091c\u093c\u094b\u0930 \u0926\u0947\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0915\u0902\u092a\u0928\u093f\u092f\u093e\u0901 \u0909\u0928 \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u094b\u0902 \u092a\u0930 \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902 \u091c\u0939\u093e\u0901 \u092a\u094d\u0930\u092d\u093e\u0935 <strong>\u0938\u092c\u0938\u0947 \u0905\u0927\u093f\u0915 \u0938\u0902\u092d\u093e\u0935\u093f\u0924<\/strong> \u0914\u0930 <strong>\u0938\u092c\u0938\u0947 \u0905\u0927\u093f\u0915 \u0917\u0902\u092d\u0940\u0930<\/strong> \u0939\u094b\u0902\u0964 \u092f\u0926\u093f \u0915\u0908 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0938\u092e\u093e\u0928 \u0930\u0942\u092a \u0938\u0947 \u0938\u0902\u092d\u093e\u0935\u093f\u0924 \u092f\u093e \u0917\u0902\u092d\u0940\u0930 \u0939\u094b\u0902, \u0924\u094b \u0915\u0902\u092a\u0928\u093f\u092f\u093e\u0901 <strong>\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u092d\u093e\u0917\u0940\u0926\u093e\u0930\u094b\u0902<\/strong> \u0935\u093e\u0932\u0947 \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u094b\u0902 \u0915\u094b \u092a\u094d\u0930\u093e\u0925\u092e\u093f\u0915\u0924\u093e \u0926\u0947 \u0938\u0915\u0924\u0940 \u0939\u0948\u0902\u0964<\/p>\n<h3><strong>\u0935\u094d\u092f\u0935\u0939\u093e\u0930 \u092e\u0947\u0902 \u0907\u0938\u0915\u093e \u0915\u094d\u092f\u093e \u092e\u0924\u0932\u092c \u0939\u0948<\/strong><\/h3>\n<p>\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u092f\u0939 \u0905\u092a\u0947\u0915\u094d\u0937\u093e \u0930\u0916\u0928\u0940 \u091a\u093e\u0939\u093f\u090f: <strong>\u0905\u0927\u093f\u0915 \u0932\u0915\u094d\u0937\u093f\u0924 \u092f\u0925\u094b\u091a\u093f\u0924 \u092a\u0930\u093f\u0936\u094d\u0930\u092e \u091c\u093e\u0901\u091a<\/strong>, \u092a\u0930 \u091c\u093c\u0930\u0942\u0930\u0940 \u0928\u0939\u0940\u0902 \u0915\u093f \u0939\u0932\u094d\u0915\u0940 \u091c\u093e\u0901\u091a\u0964 \u0915\u094b\u0908 \u0916\u0930\u0940\u0926\u093e\u0930 \u0905\u092c \u0939\u0930 \u0915\u093f\u0938\u0940 \u0938\u0947 \u0938\u092c \u0915\u0941\u091b \u092e\u093e\u0901\u0917\u0928\u0947 \u0915\u0947 \u092c\u091c\u093e\u092f \u0915\u093f\u0938\u0940 \u0916\u093e\u0938 \u0915\u093e\u0930\u0916\u093c\u093e\u0928\u0947, \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e, \u0936\u094d\u0930\u092e \u090f\u091c\u0947\u0902\u0938\u0940, \u0915\u091a\u094d\u091a\u0947 \u092e\u093e\u0932 \u0915\u0940 \u0927\u093e\u0930\u093e \u092f\u093e \u0926\u0947\u0936-\u091c\u094b\u0916\u093f\u092e \u092a\u0930 \u0905\u092a\u0928\u0940 \u092e\u093e\u0901\u0917\u0947\u0902 \u0915\u0947\u0902\u0926\u094d\u0930\u093f\u0924 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n<h2><strong>3) \u201c\u092f\u0925\u094b\u091a\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0909\u092a\u0932\u092c\u094d\u0927 \u091c\u093e\u0928\u0915\u093e\u0930\u0940\u201d \u0905\u092c \u090f\u0915 \u092a\u094d\u0930\u092e\u0941\u0916 \u092a\u0930\u093f\u091a\u093e\u0932\u0928 \u0905\u0935\u0927\u093e\u0930\u0923\u093e \u0939\u0948<\/strong><\/h2>\n<p>\u0905\u0902\u0924\u093f\u092e \u092a\u093e\u0920 \u0915\u0939\u0924\u093e \u0939\u0948 \u0915\u093f \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u094b \u0905\u092a\u0928\u0947 \u092a\u094d\u0930\u092f\u093e\u0938\u094b\u0902 \u0915\u093e \u0906\u0927\u093e\u0930 <strong>\u092f\u0925\u094b\u091a\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0909\u092a\u0932\u092c\u094d\u0927 \u091c\u093e\u0928\u0915\u093e\u0930\u0940<\/strong> \u092c\u0928\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0928\u093f\u092f\u092e \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092f\u0939 \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u092d\u093e\u0917\u0940\u0926\u093e\u0930\u094b\u0902 \u0938\u0947 \u0905\u0928\u093e\u0935\u0936\u094d\u092f\u0915 \u0938\u0942\u091a\u0928\u093e \u092e\u093e\u0901\u0917 \u0915\u094b \u0938\u0940\u092e\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u091b\u094b\u091f\u0947 \u092d\u093e\u0917\u0940\u0926\u093e\u0930\u094b\u0902 \u0938\u0947 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092e\u093e\u0901\u0917\u0928\u0947 \u0915\u0940 \u0936\u0930\u094d\u0924\u0947\u0902 \u092d\u0940 \u0924\u092f \u0915\u0930\u0924\u093e \u0939\u0948 \u0914\u0930 \u0905\u0928\u094d\u092f \u0938\u094d\u0930\u094b\u0924\u094b\u0902 \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u094b \u092a\u094d\u0930\u094b\u0924\u094d\u0938\u093e\u0939\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/p>\n<h3><strong>\u092f\u0939 \u0915\u094d\u092f\u094b\u0902 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948<\/strong><\/h3>\n<p>\u092f\u0939 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0930\u0923\u0928\u0940\u0924\u093f \u0915\u093e \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u092c\u093f\u0902\u0926\u0941 \u0939\u0948\u0964 APAC \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u092f\u0926\u093f \u0935\u093f\u0936\u094d\u0935\u0938\u0928\u0940\u092f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u093c, \u0936\u093f\u0915\u093e\u092f\u0924 \u0905\u092d\u093f\u0932\u0947\u0916, \u0932\u0947\u0916\u093e\u092a\u0930\u0940\u0915\u094d\u0937\u093e \u0928\u093f\u0937\u094d\u0915\u0930\u094d\u0937, \u0938\u0941\u0927\u093e\u0930\u093e\u0924\u094d\u092e\u0915 \u0915\u093e\u0930\u094d\u092f \u092f\u094b\u091c\u0928\u093e (CAP) \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f, \u0935\u0947\u0924\u0928 \u0914\u0930 \u0915\u093e\u0930\u094d\u092f-\u0918\u0902\u091f\u0947 \u0905\u092d\u093f\u0932\u0947\u0916, \u092a\u0930\u094d\u092f\u093e\u0935\u0930\u0923\u0940\u092f \u0905\u0928\u0941\u092e\u0924\u093f-\u092a\u0924\u094d\u0930 \u0914\u0930 \u0905\u0928\u0941\u0930\u0947\u0916\u0923 (traceability) \u092a\u094d\u0930\u092e\u093e\u0923 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093f\u0924 \u0930\u0916\u0947\u0902, \u0924\u094b \u0916\u0930\u0940\u0926\u093e\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f 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\u0932\u0947\u0915\u093f\u0928 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092c\u0926\u0932\u093e\u0935 \u0939\u094b\u0928\u0947 \u092a\u0930 \u092f\u093e \u092f\u0939 \u092e\u093e\u0928\u0928\u0947 \u0915\u0947 \u092a\u0930\u094d\u092f\u093e\u092a\u094d\u0924 \u0906\u0927\u093e\u0930 \u0939\u094b\u0928\u0947 \u092a\u0930 \u0915\u093f \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0923 \u0905\u092c \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0928\u0939\u0940\u0902 \u0939\u0948\u0902 \u092f\u093e \u0928\u090f \u091c\u094b\u0916\u093f\u092e \u0909\u092d\u0930\u0947 \u0939\u0948\u0902, \u0909\u0938\u0938\u0947 \u092a\u0939\u0932\u0947 \u092d\u0940 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n<h3><strong>\u090f\u0915 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092c\u093e\u0930\u0940\u0915\u0940<\/strong><\/h3>\n<p>\u092f\u0939 \u201c\u092a\u093e\u0901\u091a \u0938\u093e\u0932 \u0915\u0941\u091b \u0928 \u0915\u0930\u0947\u0902\u201d \u0915\u0940 \u091b\u0942\u091f \u0928\u0939\u0940\u0902 \u0939\u0948\u0964 \u091f\u094d\u0930\u093f\u0917\u0930-\u0906\u0927\u093e\u0930\u093f\u0924 \u092a\u0941\u0928\u0930\u094d\u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u092a\u093e\u0920 \u092e\u0947\u0902 \u092c\u0928\u093e \u0939\u0941\u0906 \u0939\u0948\u0964 \u0918\u091f\u0928\u093e\u090f\u0901, \u0938\u094d\u0930\u094b\u0924-\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u092e\u0947\u0902 \u092c\u0926\u0932\u093e\u0935, \u0935\u093f\u0938\u094d\u0924\u093e\u0930, \u0936\u094d\u0930\u092e \u0915\u0940 \u0915\u092e\u0940, \u0928\u092f\u093e \u0909\u092a-\u0920\u0947\u0915\u093e\u0915\u0930\u0923 \u092f\u093e \u0928\u090f \u092d\u094c\u0917\u094b\u0932\u093f\u0915 \u0915\u094d\u0937\u0947\u0924\u094d\u0930, \u091c\u093e\u0901\u091a \u0915\u094b \u091c\u0932\u094d\u0926\u0940 \u092b\u093f\u0930 \u0938\u0947 \u0916\u094b\u0932 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n<h2><strong>5) CSDDD \u0915\u0947 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\u0935\u093e\u0932\u0947 \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f), \u0928\u093f\u0935\u0947\u0936\u0915\u094b\u0902 \u0915\u0940 \u0905\u092a\u0947\u0915\u094d\u0937\u093e\u090f\u0901, \u0917\u094d\u0930\u093e\u0939\u0915 \u0905\u0928\u0941\u092c\u0902\u0927, \u0916\u0930\u0940\u0926 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u090f\u0901, \u0935\u093f\u0924\u094d\u0924\u092a\u094b\u0937\u0923 \u0936\u0930\u094d\u0924\u0947\u0902, \u0909\u0926\u094d\u092f\u094b\u0917-\u0938\u094d\u0924\u0930\u0940\u092f \u0915\u093e\u0930\u094d\u092c\u0928-\u0918\u091f\u093e\u0935 \u092f\u094b\u091c\u0928\u093e\u090f\u0901 \u0914\u0930 \u0909\u0924\u094d\u092a\u093e\u0926-\u0938\u094d\u0924\u0930\u0940\u092f \u0928\u093f\u092f\u092e\u0964<\/p>\n<h2><strong>6) EU \u0915\u0940 \u0938\u092e\u0930\u0942\u092a \u0926\u0940\u0935\u093e\u0928\u0940 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 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\u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923, \u0905\u0928\u0941\u092c\u0902\u0927 \u0905\u0926\u094d\u092f\u0924\u0928, \u0936\u093e\u0938\u0928-\u0938\u0902\u0930\u091a\u0928\u093e \u0938\u0941\u0927\u093e\u0930, \u0936\u093f\u0915\u093e\u092f\u0924 \u0924\u0902\u0924\u094d\u0930 \u0914\u0930 \u092a\u093e\u092f\u0932\u091f \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0923\u094b\u0902 \u092a\u0930 \u0915\u093e\u092e \u0915\u0930\u0947\u0902\u0917\u0940\u0964<\/p>\n<h2><strong>4) \u0906\u092f\u094b\u0917 \u0915\u093e \u0926\u094d\u0935\u093f\u0924\u0940\u092f\u0915 \u0915\u093e\u0930\u094d\u092f \u0914\u0930 \u092e\u093e\u0930\u094d\u0917\u0926\u0930\u094d\u0936\u0928<\/strong><\/h2>\n<p>\u0928\u093f\u0917\u0930\u093e\u0928\u0940 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u092e\u0941\u0916 \u092c\u093f\u0902\u0926\u0941 \u0939\u0948\u0902: CSRD \u0915\u0947 \u0924\u0939\u0924 \u091b\u094b\u091f\u0940 \u0907\u0915\u093e\u0907\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f <strong>\u0938\u094d\u0935\u0948\u091a\u094d\u091b\u093f\u0915 \u092e\u093e\u0928\u0915 (Article 29ca)<\/strong> \u092a\u0930 \u0906\u092f\u094b\u0917 \u0915\u093e \u0915\u093e\u092e, \u0914\u0930 2027\u20132028 \u0924\u0915 <strong>CSDDD \u092e\u093e\u0930\u094d\u0917\u0926\u0930\u094d\u0936\u0928\/\u092e\u0949\u0921\u0932 \u0927\u093e\u0930\u093e\u090f\u0901<\/strong>\u0964<\/p>\n<h3><strong>\u092f\u0939 \u0915\u094d\u092f\u094b\u0902 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948<\/strong><\/h3>\n<p>\u092f\u0939\u0940\u0902 \u0938\u0947 \u201c\u092c\u093e\u091c\u093c\u093e\u0930 \u0935\u094d\u092f\u0935\u0939\u093e\u0930\u201d \u0905\u0927\u093f\u0915 \u0920\u094b\u0938 \u0930\u0942\u092a \u0932\u0947\u0917\u093e\u0964 \u0915\u093e\u0928\u0942\u0928\u0940 \u0926\u093e\u092f\u0930\u093e \u0918\u091f\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u092d\u0940, \u092f\u0926\u093f 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\u091c\u0932\u0935\u093e\u092f\u0941-\u0938\u0902\u092c\u0902\u0927\u0940 \u0905\u0928\u0941\u0930\u094b\u0927 \u0905\u0928\u094d\u092f \u092e\u093e\u0927\u094d\u092f\u092e\u094b\u0902 \u0938\u0947 \u091c\u093e\u0930\u0940 \u0930\u0939\u0947\u0902\u0917\u0947<\/strong><\/h2>\n<p>CSDDD \u0938\u0902\u0915\u094d\u0930\u092e\u0923 \u092f\u094b\u091c\u0928\u093e \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0939\u091f\u0928\u0947 \u0915\u093e \u092e\u0924\u0932\u092c \u092f\u0939 \u0928\u0939\u0940\u0902 \u0915\u093f \u091c\u0932\u0935\u093e\u092f\u0941 \u0938\u0902\u092c\u0902\u0927\u0940 \u0905\u0928\u0941\u0930\u094b\u0927 \u0917\u093e\u092f\u092c \u0939\u094b \u091c\u093e\u090f\u0901\u0917\u0947\u0964 \u0935\u094d\u092f\u0935\u0939\u093e\u0930 \u092e\u0947\u0902 \u091c\u0932\u0935\u093e\u092f\u0941 \u0921\u0947\u091f\u093e \u0914\u0930 \u0915\u093e\u0930\u094d\u092c\u0928-\u0918\u091f\u093e\u0935 \u092f\u094b\u091c\u0928\u093e\u090f\u0901 \u0905\u092c \u092d\u0940 \u0907\u0928\u0938\u0947 \u0906\u090f\u0901\u0917\u0940: CSRD \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917\u0915\u0930\u094d\u0924\u093e, \u0917\u094d\u0930\u093e\u0939\u0915 \u0916\u0930\u0940\u0926 \u0938\u094d\u0915\u094b\u0930\u0915\u093e\u0930\u094d\u0921, \u092c\u0948\u0902\u0915, \u0928\u093f\u0935\u0947\u0936\u0915 \u0914\u0930 \u0909\u0924\u094d\u092a\u093e\u0926-\u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0928\u093f\u092f\u093e\u092e\u0915\u0940\u092f \u0922\u093e\u0901\u091a\u0947\u0964<\/p>\n<h2><strong>5) \u092e\u0941\u0915\u093c\u0926\u092e\u0947\u092c\u093e\u091c\u093c\u0940 \u0914\u0930 \u092a\u094d\u0930\u0935\u0930\u094d\u0924\u0928 \u0915\u0940 \u0905\u0928\u093f\u0936\u094d\u091a\u093f\u0924\u0924\u093e \u0905\u0927\u093f\u0915 \u0926\u0947\u0936-\u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0939\u094b\u0917\u0940<\/strong><\/h2>\n<p>\u0915\u094d\u092f\u094b\u0902\u0915\u093f EU \u0915\u0940 \u0938\u092e\u0930\u0942\u092a \u0926\u0940\u0935\u093e\u0928\u0940 \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0935\u093e\u092a\u0938 \u0932\u0940 \u0917\u0908 \u0939\u0948, \u0916\u0930\u0940\u0926\u093e\u0930 \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0915\u093e\u0928\u0942\u0928 \u0922\u093e\u0901\u091a\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u0938\u0940\u092e\u093e-\u092a\u093e\u0930 \u0935\u093f\u0935\u093e\u0926\u094b\u0902 \u0915\u094b \u0938\u0902\u092d\u093e\u0932\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0928\u0941\u092c\u0902\u0927 \u0914\u0930 \u092a\u094d\u0930\u092e\u093e\u0923-\u0938\u0902\u0917\u094d\u0930\u0939 \u092e\u0947\u0902 \u0905\u0927\u093f\u0915 \u0938\u0924\u0930\u094d\u0915 \u0939\u094b \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n<h2><strong>APAC \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0905\u092d\u0940 \u0915\u093f\u0938 \u0924\u0948\u092f\u093e\u0930\u0940 \u092a\u0930 \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0928\u093e \u091a\u093e\u0939\u093f\u090f (\u0935\u094d\u092f\u093e\u0935\u0939\u093e\u0930\u093f\u0915 \u0930\u094b\u0921\u092e\u0948\u092a)<\/strong><\/h2>\n<h2><strong>A. \u092c\u0921\u093c\u0947 ESG \u0921\u0947\u0915 \u0915\u0940 \u091c\u0917\u0939 \u201c\u0932\u0915\u094d\u0937\u093f\u0924 \u092a\u094d\u0930\u092e\u093e\u0923-\u092a\u0948\u0915\u0947\u091f\u201d \u0924\u0948\u092f\u093e\u0930 \u0915\u0930\u0947\u0902<\/strong><\/h2>\n<p>\u090f\u0915 \u0938\u093e\u092b\u093c, \u0906\u0938\u093e\u0928\u0940 \u0938\u0947 \u0916\u094b\u091c\u0940 \u091c\u093e \u0938\u0915\u0928\u0947 \u0935\u093e\u0932\u093e \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u093c-\u0938\u0902\u0917\u094d\u0930\u0939 \u0924\u0948\u092f\u093e\u0930 \u0915\u0930\u0947\u0902 \u091c\u094b \u0909\u0928 \u092e\u0941\u0926\u094d\u0926\u094b\u0902 \u0915\u094b \u0915\u0935\u0930 \u0915\u0930\u0947 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\u0905\u0928\u0941\u092e\u0924\u093f-\u092a\u0924\u094d\u0930, \u0909\u0924\u094d\u0938\u0930\u094d\u091c\u0928\/\u090a\u0930\u094d\u091c\u093e \u0921\u0947\u091f\u093e, \u0905\u092a\u0936\u093f\u0937\u094d\u091f-\u091c\u0932\/\u0915\u091a\u0930\u093e \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0923 \u0914\u0930 \u0909\u092a-\u0920\u0947\u0915\u093e\u0915\u0930\u0923 \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0923 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n<h2><strong>B. \u0917\u094d\u0930\u093e\u0939\u0915, \u0909\u0924\u094d\u092a\u093e\u0926, \u0938\u094d\u0925\u0932 \u0914\u0930 \u0926\u0947\u0936 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0905\u092a\u0928\u093e \u091c\u094b\u0916\u093f\u092e \u092e\u093e\u0928\u091a\u093f\u0924\u094d\u0930 \u092c\u0928\u093e\u0907\u090f<\/strong><\/h2>\n<p>\u0938\u092d\u0940 \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u094b \u090f\u0915 \u091c\u0948\u0938\u093e \u0928 \u092e\u093e\u0928\u0947\u0902\u0964 \u092a\u0939\u091a\u093e\u0928\u0947\u0902 \u0915\u093f \u0928\u090f \u092e\u093e\u0928\u0915\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u0915\u094c\u0928 \u0938\u0947 \u0917\u094d\u0930\u093e\u0939\u0915 \u0926\u093e\u092f\u0930\u0947 \u092e\u0947\u0902 \u0930\u0939\u0928\u0947 \u0915\u0940 \u0905\u0927\u093f\u0915 \u0938\u0902\u092d\u093e\u0935\u0928\u093e \u0930\u0916\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 \u0915\u094c\u0928 \u0938\u0940 \u0909\u0924\u094d\u092a\u093e\u0926-\u0930\u0947\u0916\u093e\u090f\u0901 \u0905\u0927\u093f\u0915 \u092e\u093e\u0928\u0935\u093e\u0927\u093f\u0915\u093e\u0930 \u092f\u093e \u092a\u0930\u094d\u092f\u093e\u0935\u0930\u0923\u0940\u092f \u091c\u094b\u0916\u093f\u092e \u0938\u0947 \u091c\u0941\u0921\u093c\u0940 \u0939\u0948\u0902\u0964<\/p>\n<h2><strong>C. \u201c\u0905\u0928\u0941\u092a\u093e\u0924\u093f\u0915 \u0932\u0947\u0915\u093f\u0928 \u0905\u0927\u093f\u0915 \u0935\u093f\u0936\u093f\u0937\u094d\u091f\u201d \u0938\u0942\u091a\u0928\u093e \u0905\u0928\u0941\u0930\u094b\u0927\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0924\u0948\u092f\u093e\u0930 \u0930\u0939\u0947\u0902<\/strong><\/h2>\n<p>Omnibus \u092a\u093e\u0920 \u0916\u0930\u0940\u0926\u093e\u0930\u094b\u0902 \u0915\u094b \u0915\u092e \u0932\u0947\u0915\u093f\u0928 \u0905\u0927\u093f\u0915 \u0938\u091f\u0940\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092e\u093e\u0901\u0917\u0928\u0947 \u0915\u093e \u0906\u0927\u093e\u0930 \u0926\u0947\u0924\u093e \u0939\u0948\u0964 \u0938\u094d\u0925\u0932-\u0938\u094d\u0924\u0930\u0940\u092f \u091f\u0940\u092e\u094b\u0902 \u0915\u094b \u092a\u094d\u0930\u0936\u093f\u0915\u094d\u0937\u093f\u0924 \u0915\u0930\u0947\u0902 \u0924\u093e\u0915\u093f \u0935\u0947 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u093c\u0940 \u092a\u094d\u0930\u092e\u093e\u0923 \u0915\u0947 \u0938\u093e\u0925 \u0932\u0915\u094d\u0937\u093f\u0924 \u092a\u094d\u0930\u0936\u094d\u0928\u094b\u0902 \u0915\u093e \u0924\u0947\u091c\u093c \u0914\u0930 \u090f\u0915\u0938\u092e\u093e\u0928 \u0909\u0924\u094d\u0924\u0930 \u0926\u0947 \u0938\u0915\u0947\u0902\u0964<\/p>\n<h2><strong>D. \u0926\u093e\u092f\u0930\u0947 \u0938\u0947 \u092c\u093e\u0939\u0930 \u0907\u0915\u093e\u0907\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u094d\u0935\u0948\u091a\u094d\u091b\u093f\u0915 \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917 \u0906\u0927\u093e\u0930\u0930\u0947\u0916\u093e \u0905\u092a\u0928\u093e\u090f\u0901<\/strong><\/h2>\n<p>\u0932\u0918\u0941 \u0935 \u092e\u0927\u094d\u092f\u092e \u0909\u0926\u094d\u092f\u092e\u094b\u0902 \u0914\u0930 \u092e\u0927\u094d\u092f\u092e \u0906\u0915\u093e\u0930 \u0915\u0940 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092f\u0939 \u0938\u092e\u091d\u0926\u093e\u0930\u0940 \u0939\u094b\u0917\u0940 \u0915\u093f \u0935\u0947 \u0905\u092a\u0928\u0947 \u0906\u0902\u0924\u0930\u093f\u0915 \u092a\u094d\u0930\u0915\u091f\u0940\u0915\u0930\u0923 \u0915\u094b \u0909\u092d\u0930\u0924\u0947 \u0939\u0941\u090f CSRD \u0938\u094d\u0935\u0948\u091a\u094d\u091b\u093f\u0915 \u092e\u093e\u0928\u0915 \u0926\u093f\u0936\u093e (Article 29ca \/ VSME-\u0906\u0927\u093e\u0930\u093f\u0924 \u0926\u0943\u0937\u094d\u091f\u093f\u0915\u094b\u0923) \u0938\u0947 \u092e\u093f\u0932\u093e\u090f\u0901, \u092d\u0932\u0947 \u092f\u0939 \u0915\u093e\u0928\u0942\u0928\u0940 \u0930\u0942\u092a \u0938\u0947 \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0928 \u0939\u094b\u0964 \u0907\u0938\u0938\u0947 \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u0940 \u0926\u094b\u0939\u0930\u093e\u0908 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u092a\u094d\u0930\u0936\u094d\u0928\u093e\u0935\u0932\u093f\u092f\u093e\u0901 \u0915\u092e \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0902\u0964<\/p>\n<h2><strong>E. \u0936\u093f\u0915\u093e\u092f\u0924 \u0914\u0930 \u0938\u0941\u0927\u093e\u0930\u093e\u0924\u094d\u092e\u0915 \u0915\u093e\u0930\u094d\u0930\u0935\u093e\u0908 \u0915\u0940 \u0935\u093f\u0936\u094d\u0935\u0938\u0928\u0940\u092f\u0924\u093e \u092e\u091c\u092c\u0942\u0924 \u0915\u0930\u0947\u0902<\/strong><\/h2>\n<p>\u091c\u094b\u0916\u093f\u092e-\u0906\u0927\u093e\u0930\u093f\u0924 \u092f\u0925\u094b\u091a\u093f\u0924 \u092a\u0930\u093f\u0936\u094d\u0930\u092e \u091c\u093e\u0901\u091a \u0915\u0947 \u0924\u0939\u0924 \u0916\u0930\u0940\u0926\u093e\u0930 \u0907\u0938 \u092c\u093e\u0924 \u092a\u0930 \u0935\u093f\u0936\u0947\u0937 \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902\u0917\u0947 \u0915\u093f \u0938\u092e\u0938\u094d\u092f\u093e\u0913\u0902 \u0915\u0940 \u092a\u0939\u091a\u093e\u0928 \u0914\u0930 \u0938\u092e\u093e\u0927\u093e\u0928 \u0935\u093e\u0938\u094d\u0924\u0935 \u092e\u0947\u0902 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0922\u0902\u0917 \u0938\u0947 \u0939\u094b \u0930\u0939\u093e \u0939\u0948 \u092f\u093e \u0928\u0939\u0940\u0902\u0964 \u0915\u092e\u091c\u094b\u0930 \u0936\u093f\u0915\u093e\u092f\u0924 \u0924\u0902\u0924\u094d\u0930 \u092f\u093e \u0938\u0941\u0927\u093e\u0930\u093e\u0924\u094d\u092e\u0915 \u0915\u093e\u0930\u094d\u0930\u0935\u093e\u0908 \u0915\u0940 \u0915\u092e\u091c\u094b\u0930 \u0905\u0928\u0941\u0935\u0930\u094d\u0924\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u093f\u0938\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0915\u094b \u0909\u091a\u094d\u091a-\u092a\u094d\u0930\u093e\u0925\u092e\u093f\u0915\u0924\u093e \u091c\u094b\u0916\u093f\u092e \u0938\u092e\u0942\u0939 \u092e\u0947\u0902 \u0921\u093e\u0932 \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/p>\n<h2><strong>F. \u0905\u0928\u0941\u092c\u0902\u0927\u094b\u0902 \u0915\u0940 \u0938\u092e\u092f \u0930\u0939\u0924\u0947 \u0938\u092e\u0940\u0915\u094d\u0937\u093e \u0915\u0930\u0947\u0902<\/strong><\/h2>\n<p>\u0906\u092f\u094b\u0917 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\u0921\u0947\u091f\u093e \u092e\u093e\u0901\u0917\u094b\u0902 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u0947<\/strong>\u0964<\/p>\n<p>\u0935\u094d\u092f\u093e\u0935\u0939\u093e\u0930\u093f\u0915 \u092c\u0926\u0932\u093e\u0935 \u092f\u0939 \u0939\u0948: <strong>\u0935\u094d\u092f\u093e\u092a\u0915, \u090f\u0915\u0930\u0942\u092a \u092c\u094b\u091d \u0938\u0947 \u0939\u091f\u0915\u0930 \u0905\u0927\u093f\u0915 \u0932\u0915\u094d\u0937\u093f\u0924, \u091c\u094b\u0916\u093f\u092e-\u0906\u0927\u093e\u0930\u093f\u0924, \u0916\u0930\u0940\u0926\u093e\u0930-\u0928\u0947\u0924\u0943\u0924\u094d\u0935 \u0935\u093e\u0932\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u0913\u0902 \u0915\u0940 \u0913\u0930 \u091c\u093e\u0928\u093e<\/strong>\u0964<\/p>\n<p>APAC \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u0939\u0940 \u0915\u0926\u092e \u0930\u0941\u0915\u0928\u093e \u0928\u0939\u0940\u0902 \u0939\u0948\u0964 \u0938\u0939\u0940 \u0915\u0926\u092e \u092f\u0939 \u0939\u0948 \u0915\u093f \u0935\u0947 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0938\u092e\u092f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u092c\u0947\u0939\u0924\u0930 \u092a\u094d\u0930\u092e\u093e\u0923-\u0906\u0927\u093e\u0930, \u092e\u091c\u092c\u0942\u0924 \u0938\u0941\u0927\u093e\u0930 \u0915\u094d\u0937\u092e\u0924\u093e \u0914\u0930 \u0905\u0927\u093f\u0915 \u0905\u0928\u0941\u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0924\u094d\u092f\u0941\u0924\u094d\u0924\u0930 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0924\u0948\u092f\u093e\u0930 \u0915\u0930\u0947\u0902, \u0907\u0938\u0938\u0947 \u092a\u0939\u0932\u0947 \u0915\u093f \u092c\u0921\u093c\u0947 \u0916\u0930\u0940\u0926\u093e\u0930 \u0905\u092a\u0928\u0947 \u0928\u090f \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u092e\u0949\u0921\u0932 \u0915\u094b \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0916\u093c\u094d\u0924 \u0930\u0942\u092a \u0926\u0947\u0902\u0964<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0939\u093e\u0901\u0964 CSRD \u0914\u0930 CSDDD \u092e\u0947\u0902 \u092c\u0926\u0932\u093e\u0935\u094b\u0902 \u0915\u094b \u0936\u093e\u092e\u093f\u0932 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u093e Omnibus I \u0938\u0902\u0936\u094b\u0927\u0928 \u0928\u093f\u0930\u094d\u0926\u0947\u0936 24 \u092b\u093c\u0930\u0935\u0930\u0940 2026 \u0915\u094b \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0938\u0902\u0918 \u0915\u0940 \u092a\u0930\u093f\u0937\u0926 (Council) \u0938\u0947 \u0905\u0902\u0924\u093f\u092e \u092e\u0902\u091c\u093c\u0942\u0930\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930 \u091a\u0941\u0915\u093e \u0939\u0948\u0964 \u0907\u0938\u0938\u0947 \u092a\u0939\u0932\u0947 \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0938\u0902\u0938\u0926 \u0928\u0947 \u0926\u093f\u0938\u0902\u092c\u0930 2025 \u092e\u0947\u0902 \u0907\u0938\u0947 \u092e\u0902\u091c\u093c\u0942\u0930\u0940 \u0926\u0940 \u0925\u0940\u0964 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 \u0938\u094d\u092a\u0937\u094d\u091f \u0915\u0939\u093e \u0939\u0948 \u0915\u093f \u092f\u0939 \u0905\u0902\u0924\u093f\u092e \u0905\u0928\u0941\u092e\u094b\u0926\u0928 \u091a\u0930\u0923 \u0939\u0948\u0964 \u0905\u092c \u0905\u0917\u0932\u093e \u0915\u0926\u092e \u0907\u0938\u0915\u093e \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0938\u0902\u0918 \u0915\u0947 \u0906\u0927\u093f\u0915\u093e\u0930\u093f\u0915 \u0930\u093e\u091c\u092a\u0924\u094d\u0930 (Official Journal) \u092e\u0947\u0902 \u092a\u094d\u0930\u0915\u093e\u0936\u0928 \u0939\u0948, \u0914\u0930 \u092f\u0939 \u092a\u094d\u0930\u0915\u093e\u0936\u0928 \u0915\u0947 20\u0935\u0947\u0902 \u0926\u093f\u0928 \u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0939\u094b\u0917\u093e\u0964 \u0935\u094d\u092f\u093e\u0935\u0939\u093e\u0930\u093f\u0915 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u0939\u093e\u091c\u093c \u0938\u0947 \u0907\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948 \u0915\u093f \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u092e\u0942\u0932 \u0922\u093e\u0901\u091a\u0947 \u0915\u094b \u0932\u0947\u0915\u0930 \u0930\u093e\u091c\u0928\u0940\u0924\u093f\u0915 \u0916\u0940\u0902\u091a\u0924\u093e\u0928 \u0905\u092c \u0932\u0917\u092d\u0917 \u0938\u092e\u093e\u092a\u094d\u0924 \u0939\u094b \u091a\u0941\u0915\u0940 \u0939\u0948\u0964 \u0905\u092c [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":2299,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[275],"tags":[648,649,277],"class_list":["post-2298","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-275","tag-corporate-sustainability-due-diligence-directive-csddd","tag-corporate-sustainability-reporting-directive-csrd","tag---eu"],"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":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Omnibus I \u0905\u092c \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0938\u0902\u0918 \u0915\u0940 \u0935\u093f\u0927\u093e\u092f\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0938\u0947 \u092a\u093e\u0930\u093f\u0924 \u0939\u094b \u091a\u0941\u0915\u093e \u0939\u0948 \u2014 CSRD \u0914\u0930 CSDDD \u092e\u0947\u0902 \u0915\u094d\u092f\u093e \u092c\u0926\u0932\u093e, \u0906\u0917\u0947 \u0915\u094d\u092f\u093e \u0939\u094b\u0917\u093e, \u0914\u0930 APAC \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0905\u092d\u0940 \u0915\u094d\u092f\u093e \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u093f\u090f - 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\/hi\/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=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Omnibus I \u0905\u092c \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0938\u0902\u0918 \u0915\u0940 \u0935\u093f\u0927\u093e\u092f\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0938\u0947 \u092a\u093e\u0930\u093f\u0924 \u0939\u094b \u091a\u0941\u0915\u093e \u0939\u0948 \u2014 CSRD \u0914\u0930 CSDDD \u092e\u0947\u0902 \u0915\u094d\u092f\u093e \u092c\u0926\u0932\u093e, \u0906\u0917\u0947 \u0915\u094d\u092f\u093e \u0939\u094b\u0917\u093e, \u0914\u0930 APAC \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0905\u092d\u0940 \u0915\u094d\u092f\u093e \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u093f\u090f - Asia Pacific Responsible Supply Chain Desk\" \/>\n<meta property=\"og:description\" content=\"\u0939\u093e\u0901\u0964 CSRD \u0914\u0930 CSDDD \u092e\u0947\u0902 \u092c\u0926\u0932\u093e\u0935\u094b\u0902 \u0915\u094b \u0936\u093e\u092e\u093f\u0932 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u093e Omnibus I \u0938\u0902\u0936\u094b\u0927\u0928 \u0928\u093f\u0930\u094d\u0926\u0947\u0936 24 \u092b\u093c\u0930\u0935\u0930\u0940 2026 \u0915\u094b \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0938\u0902\u0918 \u0915\u0940 \u092a\u0930\u093f\u0937\u0926 (Council) \u0938\u0947 \u0905\u0902\u0924\u093f\u092e \u092e\u0902\u091c\u093c\u0942\u0930\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930 \u091a\u0941\u0915\u093e \u0939\u0948\u0964 \u0907\u0938\u0938\u0947 \u092a\u0939\u0932\u0947 \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0938\u0902\u0938\u0926 \u0928\u0947 \u0926\u093f\u0938\u0902\u092c\u0930 2025 \u092e\u0947\u0902 \u0907\u0938\u0947 \u092e\u0902\u091c\u093c\u0942\u0930\u0940 \u0926\u0940 \u0925\u0940\u0964 \u092a\u0930\u093f\u0937\u0926 \u0928\u0947 \u0938\u094d\u092a\u0937\u094d\u091f \u0915\u0939\u093e \u0939\u0948 \u0915\u093f \u092f\u0939 \u0905\u0902\u0924\u093f\u092e \u0905\u0928\u0941\u092e\u094b\u0926\u0928 \u091a\u0930\u0923 \u0939\u0948\u0964 \u0905\u092c \u0905\u0917\u0932\u093e \u0915\u0926\u092e \u0907\u0938\u0915\u093e \u092f\u0942\u0930\u094b\u092a\u0940\u092f \u0938\u0902\u0918 \u0915\u0947 \u0906\u0927\u093f\u0915\u093e\u0930\u093f\u0915 \u0930\u093e\u091c\u092a\u0924\u094d\u0930 (Official Journal) \u092e\u0947\u0902 \u092a\u094d\u0930\u0915\u093e\u0936\u0928 \u0939\u0948, \u0914\u0930 \u092f\u0939 \u092a\u094d\u0930\u0915\u093e\u0936\u0928 \u0915\u0947 20\u0935\u0947\u0902 \u0926\u093f\u0928 \u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0939\u094b\u0917\u093e\u0964 \u0935\u094d\u092f\u093e\u0935\u0939\u093e\u0930\u093f\u0915 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0932\u093f\u0939\u093e\u091c\u093c \u0938\u0947 \u0907\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948 \u0915\u093f \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u092e\u0942\u0932 \u0922\u093e\u0901\u091a\u0947 \u0915\u094b \u0932\u0947\u0915\u0930 \u0930\u093e\u091c\u0928\u0940\u0924\u093f\u0915 \u0916\u0940\u0902\u091a\u0924\u093e\u0928 \u0905\u092c \u0932\u0917\u092d\u0917 \u0938\u092e\u093e\u092a\u094d\u0924 \u0939\u094b \u091a\u0941\u0915\u0940 \u0939\u0948\u0964 \u0905\u092c [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/responsiblesupplychain.asia\/hi\/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:site_name\" content=\"Asia Pacific Responsible Supply Chain Desk\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-25T02:41:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-25T04:17:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/responsiblesupplychain.asia\/wp-content\/uploads\/2026\/02\/ChatGPT-Image-2026\u5e742\u670825\u65e5-\u4e0a\u534810_40_58-1024x683.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Public Policy Team\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0926\u094d\u0935\u093e\u0930\u093e \u0932\u093f\u0916\u093f\u0924\" \/>\n\t<meta name=\"twitter:data1\" content=\"Public Policy Team\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u092a\u0922\u093c\u0928\u0947 \u0915\u093e \u0938\u092e\u092f\" \/>\n\t<meta name=\"twitter:data2\" content=\"17 \u092e\u093f\u0928\u091f\" \/>\n<script type=\"application\/ld+json\" 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