{"id":2304,"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":"2026-02-25T12:18:19","modified_gmt":"2026-02-25T04:18:19","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\/ko\/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\uac00 EU \uc785\ubc95 \uc808\ucc28\ub97c \ucd5c\uc885 \ud1b5\uacfc\ud588\ub2e4 \u2014 CSRD\uc640 CSDDD\uc5d0\uc11c \ubb34\uc5c7\uc774 \ubc14\ub00c\uc5c8\uace0, \ub2e4\uc74c \ub2e8\uacc4\ub294 \ubb34\uc5c7\uc774\uba70, APAC \uacf5\uae09\uc5c5\uccb4\ub294 \uc9c0\uae08 \ubb34\uc5c7\uc744 \ud574\uc57c \ud558\ub098"},"content":{"rendered":"

\uadf8\ub807\uc2b5\ub2c8\ub2e4. CSRD\uc640 CSDDD \uac1c\uc815 \ub0b4\uc6a9\uc744 \ub2f4\uc740 Omnibus I \uac1c\uc815\uc9c0\uce68\uc740 2025\ub144 12\uc6d4 \uc720\ub7fd\uc758\ud68c \uc2b9\uc778\uc5d0 \uc774\uc5b4, 2026\ub144 2\uc6d4 24\uc77c EU \uc774\uc0ac\ud68c\uc758 \ucd5c\uc885 \uc2b9\uc778<\/strong>\uc744 \ubc1b\uc558\uc2b5\ub2c8\ub2e4. EU \uc774\uc0ac\ud68c\ub294 \uc774\ubc88 \uc2b9\uc778\uc774 \ub9c8\uc9c0\ub9c9 \uc2b9\uc778 \ub2e8\uacc4\ub77c\uace0 \ubc1d\ud614\uace0, \uad00\ubcf4(Official Journal) \uac8c\uc7ac\uac00 \uace7 \uc774\ub904\uc9c8 \uc608\uc815\uc774\uba70, \uac8c\uc7ac\uc77c\ub85c\ubd80\ud130 20\uc77c\uc9f8 \ub418\ub294 \ub0a0 \ubc1c\ud6a8<\/strong>\ub41c\ub2e4\uace0 \uc124\uba85\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc2e4\ubb34\uc801\uc73c\ub85c \ubcf4\uba74, \uc774\ub294 \ubc95\uc758 \ud070 \ud2c0\uc744 \ub458\ub7ec\uc2fc \uc815\uce58\uc801 \uacf5\ubc29\uc774 \uc0ac\uc2e4\uc0c1 \ub9c8\ubb34\ub9ac\ub410\ub2e4\ub294 \ub73b\uc785\ub2c8\ub2e4. \uc774\uc81c \ucd08\uc810\uc740 \uad00\ubcf4 \uac8c\uc7ac, \ubc1c\ud6a8, \ud68c\uc6d0\uad6d\uc758 \uad6d\ub0b4\ubc95 \uc804\ud658(\uc774\ud589\uc785\ubc95), \uc9d1\ud589\uc704\uc6d0\ud68c \uac00\uc774\ub4dc\ub77c\uc778, \uae30\uc5c5\uc758 \uc774\ud589 \uc804\ub7b5 \uc120\ud0dd<\/strong>\uc73c\ub85c \uc62e\uaca8\uac11\ub2c8\ub2e4. EU \uc774\uc0ac\ud68c\ub294 \uac1c\uc815\ub41c \uc77c\uc815\uc5d0 \ub530\ub77c CSDDD \uad6d\ub0b4\ubc95 \uc804\ud658 \uae30\ud55c\uc774 2028\ub144 7\uc6d4 26\uc77c<\/strong>\uc774\uba70, \uae30\uc5c5 \uc900\uc218\ub294 2029\ub144 7\uc6d4\ubd80\ud130<\/strong> \uc2dc\uc791\ub41c\ub2e4\uace0\ub3c4 \ud655\uc778\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc65c \uc9c0\uae08 \uc911\uc694\ud55c\uac00<\/strong><\/h2>\n

Omnibus I \ud328\ud0a4\uc9c0\ub294 APAC \uacf5\uae09\ub9dd\uc5d0 \uac00\uc7a5 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \uc8fc\ub294 \ub450 \uc601\uc5ed\uc5d0\uc11c EU\uc758 \uc9c0\uc18d\uac00\ub2a5\uc131 \uaddc\uc81c \uccb4\uacc4\ub97c \ud06c\uac8c \ubc14\uafc9\ub2c8\ub2e4.<\/p>\n

\uccab\uc9f8, \uc758\ubb34 \uc801\uc6a9 \ubc94\uc704\ub97c \ud06c\uac8c \uc881\ud799\ub2c8\ub2e4<\/strong>. \ud2b9\ud788 CSDDD\uc640 CSRD\uc5d0\uc11c \uadf8\ub807\uc2b5\ub2c8\ub2e4. \uc989, \ub204\uac00 \uc9c1\uc811 \uaddc\uc81c\ub97c \ubc1b\ub294\uc9c0\uac00 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n

\ub458\uc9f8, \uacf5\uae09\ub9dd \uc555\ubc15\uc774 \uc0ac\ub77c\uc9c0\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4.<\/strong> \ub2e4\ub9cc \uc555\ubc15\uc774 \uc804\ub2ec\ub418\ub294 \ubc29\uc2dd\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. EU\uc758 \ub300\ud615 \uad6c\ub9e4\uae30\uc5c5\uc740 \uc5ec\uc804\ud788 \uaddc\uc81c \ub9ac\uc2a4\ud06c\uc5d0 \ub178\ucd9c\ub3fc \uc788\uace0, \uacc4\uc18d\ud574\uc11c \uc99d\ube59\uc790\ub8cc, \uc704\ud5d8\ud1b5\uc81c, \uc2e0\ub8b0\ud560 \ub9cc\ud55c \uacf5\uae09\uc5c5\uccb4 \uad00\ub9ac \uccb4\uacc4\ub97c \ud544\uc694\ub85c \ud569\ub2c8\ub2e4. \uc2e4\uc81c\ub85c APAC \uacf5\uae09\uc5c5\uccb4\ub294 \uc77c\uad04\uc801\uc778 \ub300\ub7c9 \uc124\ubb38\uc740 \uc904\uc5b4\ub4e4 \uc218 \uc788\uc9c0\ub9cc, \ud2b9\uc815 \uc704\ud5d8\uc601\uc5ed\u00b7\ud2b9\uc815 \uace0\uac1d\u00b7\ud2b9\uc815 \uc5c5\uc885\u00b7\ud2b9\uc815 \uc0ac\uac74\uc5d0 \uc5f0\uacb0\ub41c \ub354 \uc815\ubc00\ud55c \uc694\uccad\uc740 \ub298\uc5b4\ub0a0 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uac1c\uc815\ub41c CSDDD \uc870\ubb38\uc5d0\uc11c \u2018\ud569\ub9ac\uc801\uc73c\ub85c \uc774\uc6a9 \uac00\ub2a5\ud55c \uc815\ubcf4\u2019, \ubc94\uc704 \uc124\uc815, \uc6b0\uc120\uc21c\uc704\ud654 \uad00\ub828 \uaddc\uc815\uc5d0 \uc798 \ub098\ud0c0\ub0a9\ub2c8\ub2e4.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\uc601\uc5ed<\/th>\n\uc774\uc804(\uac1c\ub7b5)<\/th>\nOmnibus I \uc774\ud6c4(\ucd5c\uc885)<\/th>\nAPAC\uc774 \uc8fc\ubaa9\ud574\uc57c \ud558\ub294 \uc774\uc720<\/th>\n<\/tr>\n<\/thead>\n
CSRD \uc801\uc6a9 \ubc94\uc704<\/strong><\/td>\n\uc801\uc6a9 \ub300\uc0c1\uc774 \ud6e8\uc52c \ub113\uc5c8\uc74c(\uc774\uc804 \uae30\uc900\uc0c1 \uc9c1\uc6d0 250\uba85 \ucd08\uacfc \uae30\uc5c5 \ub2e4\uc218 \ud3ec\ud568)<\/td>\n\uc9c1\uc6d0 1,000\uba85 \ucd08\uacfc<\/strong> \ubc0f \uc21c\ub9e4\ucd9c 4\uc5b55\ucc9c\ub9cc \uc720\ub85c \ucd08\uacfc<\/strong> \uae30\uc5c5\uc73c\ub85c \ucd95\uc18c(\uc81c3\uad6d \uae30\uc5c5 \uad00\ub828 \uc694\uac74 \uac1c\uc815 \ud3ec\ud568)<\/td>\n\uc9c1\uc811 \ubcf4\uace0 \uc758\ubb34\ub97c \uc9c0\ub294 EU \uad6c\ub9e4\uae30\uc5c5 \uc218\ub294 \uc904\uc9c0\ub9cc, \uc801\uc6a9 \ub300\uc0c1\uc5d0 \ub0a8\ub294 \uad6c\ub9e4\uae30\uc5c5\uc740 \ub354 \uc5c4\uaca9\ud55c \ube44\ub840\uc131 \uc6d0\uce59 \uc544\ub798 \uc5ec\uc804\ud788 \uacf5\uae09\uc5c5\uccb4 \ub370\uc774\ud130\ub97c \uc694\uad6c\ud560 \uac83\uc785\ub2c8\ub2e4.<\/td>\n<\/tr>\n
CSRD \uac00\uce58\uc0ac\uc2ac \ub370\uc774\ud130 \uc694\uccad<\/strong><\/td>\nESRS \uc774\ud589 \uacfc\uc815\uc5d0\uc11c \uacf5\uae09\uc5c5\uccb4\ub85c\ubd80\ud130 \ud3ed\ub113\uc740 \ub370\uc774\ud130 \uc694\uad6c\uac00 \uac00\ub2a5\ud588\uc74c<\/td>\nESRS\ub294 \uc9c1\uc6d0 1,000\uba85 \ubbf8\ub9cc \uac00\uce58\uc0ac\uc2ac \uae30\uc5c5\uc5d0 \ub300\ud574 \uc790\uc728\uae30\uc900 \ubc94\uc704\ub97c \ub118\ub294 \uc815\ubcf4 \uc81c\ucd9c\uc744 \uc694\uad6c\ud560 \uc218 \uc5c6\uc74c<\/td>\n\uaddc\ubaa8\uac00 \uc791\uc740 APAC \uacf5\uae09\uc5c5\uccb4\ub294 \uacfc\ub3c4\ud55c \ub370\uc774\ud130 \uc694\uad6c\uc5d0 \ub300\uc751\ud560 \ub354 \uac15\ud55c \uadfc\uac70\ub97c \uac16\uac8c \ub429\ub2c8\ub2e4.<\/td>\n<\/tr>\n
CSRD \uc5c5\uc885\ubcc4 ESRS<\/strong><\/td>\n\uc9d1\ud589\uc704\uc6d0\ud68c\uac00 \uc5c5\uc885\ubcc4 \uae30\uc900\uc744 \uc81c\uc815\ud560 \uad8c\ud55c\uc744 \ubcf4\uc720<\/td>\n\ud574\ub2f9 \uad8c\ud55c \uc0ad\uc81c(\uc5c5\uc885\ubcc4 ESRS \uc758\ubb34 \uc81c\uc815 \uacbd\ub85c \ud3d0\uc9c0)<\/td>\n\uc5c5\uc885\ubcc4 \uc758\ubb34 \ub370\uc774\ud130 \ud56d\ubaa9\uc774 \ucd94\uac00\ub420 \uc704\ud5d8\uc740 \uc904\uc5c8\uc9c0\ub9cc, \uc5c5\uc885 \uac00\uc774\ub4dc\ub77c\uc778\uc740 \ub098\uc62c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/td>\n<\/tr>\n
\uc801\uc6a9 \ubc94\uc704 \ubc16 \uae30\uc5c5\uc6a9 CSRD \uc790\uc728\uae30\uc900<\/strong><\/td>\nVSME\uac00 \uac00\uc774\ub4dc\/\uad8c\uace0 \uae30\ubc18\uc73c\ub85c \uc874\uc7ac<\/td>\n\uc2e0\uc124 \uc81c29ca\uc870<\/strong>\uc5d0 \ub530\ub77c \uc9d1\ud589\uc704\uc6d0\ud68c\uac00 \uc9c1\uc6d0 \u22641,000\uba85 \uae30\uc5c5 \ub300\uc0c1 \uc790\uc728\uae30\uc900<\/strong>\uc744 \ucc44\ud0dd\ud560 \uad8c\ud55c \ubd80\uc5ec(\uad8c\uace0 (EU) 2025\/1710 \uae30\ubc18)<\/td>\nEU \uad6c\ub9e4\uae30\uc5c5\uc774 APAC \uc911\uc18c\uae30\uc5c5\uc5d0 \uc694\uad6c\ud558\ub294 \uc0ac\uc2e4\uc0c1\uc758 \uae30\uc900 \uc591\uc2dd\uc774 \ub420 \uac00\ub2a5\uc131\uc774 \ud07d\ub2c8\ub2e4.<\/td>\n<\/tr>\n
CSRD \ubcf4\uc99d<\/strong><\/td>\n\uc9d1\ud589\uc704\uc6d0\ud68c\uc758 \u2018\ud569\ub9ac\uc801 \ubcf4\uc99d\u2019 \uae30\uc900 \ucc44\ud0dd\uc73c\ub85c \uc774\uc5b4\uc9c0\ub294 \uacbd\ub85c\uac00 \uc788\uc5c8\uc74c<\/td>\n\u2018\ud569\ub9ac\uc801 \ubcf4\uc99d\u2019 \uae30\uc900 \ucc44\ud0dd \uc758\ubb34 \uc0ad\uc81c<\/td>\n\ube44\uc6a9 \uc0c1\uc2b9 \uc555\ubc15\uc740 \uc77c\ubd80 \uc644\ud654\ub420 \uc218 \uc788\uc73c\ub098, \ubcf4\uc99d \uad00\ub828 \uac80\uc99d \uc790\uccb4\uac00 \uc0ac\ub77c\uc9c0\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4.<\/td>\n<\/tr>\n
CSDDD \uc801\uc6a9 \ubc94\uc704<\/strong><\/td>\n\uc801\uc6a9 \uae30\uc5c5 \ubc94\uc704\uac00 \ub354 \ub113\uc5c8\uc74c<\/td>\n\uc9c1\uc6d0 5,000\uba85 \ucd08\uacfc<\/strong> \ubc0f \ub9e4\ucd9c 15\uc5b5 \uc720\ub85c \ucd08\uacfc<\/strong>\ub85c \ucd95\uc18c(EU \uae30\uc5c5 \ubc0f EU \ub9e4\ucd9c \uae30\uc900\uc758 \ube44EU \uae30\uc5c5 \ud3ec\ud568)<\/td>\n\uc9c1\uc811 \uaddc\uc81c\ub97c \ubc1b\ub294 \uad6c\ub9e4\uae30\uc5c5 \uc218\ub294 \uc904\uc9c0\ub9cc, \ub0a8\ub294 \uae30\uc5c5\uc740 \uac00\uc7a5 \ud070 \uad6c\ub9e4\uc790\ub4e4\uc774\uba70 \uacf5\uae09\uc5c5\uccb4\uc5d0 \ub300\ud55c \uc601\ud5a5\ub825\uc774 \uc5ec\uc804\ud788 \ud07d\ub2c8\ub2e4.<\/td>\n<\/tr>\n
CSDDD \uc704\ud5d8 \uc2dd\ubcc4<\/strong><\/td>\n\ub192\uc740 \uae30\ub300 \uc218\uc900 \ub54c\ubb38\uc5d0 \uacf5\uae09\ub9dd \uc804\ubc18 \uac80\ud1a0\ub85c \ud574\uc11d\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc558\uc74c<\/td>\n\uae30\uc5c5\uc740 \uc601\ud5a5 \ubc1c\uc0dd \uac00\ub2a5\uc131\uc774 \uac00\uc7a5 \ub192\uac70\ub098 \uc2ec\uac01\ud55c \uc601\uc5ed\uc5d0 \uc9d1\uc911 \uac00\ub2a5; \uc704\ud5d8\uc758 \uac00\ub2a5\uc131\/\uc2ec\uac01\uc131\uc774 \uac19\uc744 \uacbd\uc6b0 \uc6b0\uc120\uc21c\uc704 \uc124\uc815\uc758 \uc720\uc5f0\uc131 \ud5c8\uc6a9<\/td>\n\ud2b9\uc815 \uc0ac\uc5c5\uc7a5, \uc81c\ud488\uad70, \uc9c0\uc5ed, \uc6d0\uc790\uc7ac\uc5d0 \ub300\ud55c \ub354 \ud45c\uc801\ud654\ub41c \uc2e4\uc0ac\uac00 \ub298\uc5b4\ub0a0 \uac00\ub2a5\uc131\uc774 \ud07d\ub2c8\ub2e4.<\/td>\n<\/tr>\n
CSDDD \uc815\ubcf4 \uc218\uc9d1<\/strong><\/td>\n\uc5f0\uc1c4\uc801\uc73c\ub85c \uacfc\ub3c4\ud55c \uc815\ubcf4\uc694\uccad\uc774 \ub0b4\ub824\uc624\ub294 \uac83\uc5d0 \ub300\ud55c \uc6b0\ub824<\/td>\n\uae30\uc5c5\uc740 \ud569\ub9ac\uc801\uc73c\ub85c \uc774\uc6a9 \uac00\ub2a5\ud55c \uc815\ubcf4<\/strong>\ub97c \ud65c\uc6a9\ud558\uace0 \ud544\uc694\ud55c \uacbd\uc6b0\uc5d0\ub9cc \ub370\uc774\ud130 \uc694\uccad; \uc9c1\uc6d0 <5,000\uba85 \ud30c\ud2b8\ub108\uc5d0 \ub300\ud55c \ud2b9\ubcc4 \ubcf4\ud638<\/td>\nAPAC \uacf5\uae09\uc5c5\uccb4\ub294 \ub05d\uc5c6\ub294 \ub9de\ucda4\ud615 \ubcf4\uace0\ubcf4\ub2e4, \uc99d\ube59 \ud328\ud0a4\uc9c0\uc640 \uc704\ud5d8\uae30\ubc18 \ub300\uc751 \uccb4\uacc4\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/td>\n<\/tr>\n
CSDDD \ubaa8\ub2c8\ud130\ub9c1 \uc8fc\uae30<\/strong><\/td>\n\ucd08\uae30 \uc124\uacc4\uc0c1 \uc5f0 1\ud68c \ubaa8\ub2c8\ud130\ub9c1 \uae30\ub300<\/td>\n\ucd5c\uc18c 5\ub144\ub9c8\ub2e4<\/strong> \ubaa8\ub2c8\ud130\ub9c1, \ub2e4\ub9cc \uc911\ub300\ud55c \ubcc0\ud654\ub098 \uc0c8\ub85c\uc6b4 \uc704\ud5d8 \uc2e0\ud638\uac00 \uc788\uc73c\uba74 \ub354 \uc774\ub978 \uc2dc\uc810\uc5d0 \uc2e4\uc2dc<\/td>\n\uacf5\uc2dd \uc8fc\uae30\ub294 \uae38\uc5b4\uc84c\uc9c0\ub9cc, \uc0ac\uac74 \ubc1c\uc0dd \uae30\ubc18 \uc810\uac80\uc740 \uc5ec\uc804\ud788 \uc911\uc694\ud569\ub2c8\ub2e4.<\/td>\n<\/tr>\n
CSDDD \uae30\ud6c4\uc804\ud658\uacc4\ud68d \uc758\ubb34<\/strong><\/td>\nCSDDD\uc0c1 \uba85\uc2dc\uc801 \uc758\ubb34<\/td>\n\uac1c\uc815\uc9c0\uce68\uc5d0\uc11c CSDDD\uc0c1 \uc758\ubb34 \uc0ad\uc81c<\/strong><\/td>\n\uae30\ud6c4 \uad00\ub828 \uc694\uad6c\uac00 \uc0ac\ub77c\uc9c0\ub294 \uac83\uc740 \uc544\ub2c8\uba70, CSRD\u00b7\uacc4\uc57d\u00b7\uae08\uc735\u00b7\uace0\uac1d\u00b7\uc81c\ud488 \uaddc\uc81c\ub85c \uc774\ub3d9\ud569\ub2c8\ub2e4.<\/td>\n<\/tr>\n
CSDDD \ubbfc\uc0ac\ucc45\uc784 \uccb4\uacc4<\/strong><\/td>\nEU \ucc28\uc6d0\uc758 \uc870\ud654\ub41c \ubbfc\uc0ac\ucc45\uc784 \uccb4\uacc4<\/td>\n\uc870\ud654\ub41c \uccb4\uacc4 \uc0ad\uc81c; \ubbfc\uc0ac\ucc45\uc784\uc740 \uac01\uad6d \uad6d\ub0b4\ubc95\uc5d0 \ub530\ub974\uba70 \uc644\uc804\ubc30\uc0c1 \uccad\uad6c\uad8c\uc740 \uc720\uc9c0<\/td>\n\uc18c\uc1a1 \ub9ac\uc2a4\ud06c\uac00 \uad00\ud560\ubcc4\ub85c \ub354 \ub2ec\ub77c\uc9c0\ubbc0\ub85c, \uacf5\uae09\uc5c5\uccb4 \uacc4\uc57d\uacfc \uc99d\ube59 \ud488\uc9c8\uc774 \ub354\uc6b1 \uc911\uc694\ud574\uc9d1\ub2c8\ub2e4.<\/td>\n<\/tr>\n
CSDDD \uc81c\uc7ac<\/strong><\/td>\n\ub9e4\ucd9c\uc5f0\ub3d9\ud615 \uc81c\uc7ac \uccb4\uacc4\uc600\uc73c\ub098 \ud1b5\uc77c \uc0c1\ud55c\uc774 \ube44\uad50\uc801 \ub35c \uba85\ud655<\/td>\n\ud68c\uc6d0\uad6d\uc740 \uc804 \uc138\uacc4 \uc21c\ub9e4\ucd9c\uc758 \ucd5c\ub300 3%<\/strong> \uc0c1\ud55c\uc744 \uc124\uc815\ud574\uc57c \ud568; \uc9d1\ud589\uc704\uc6d0\ud68c \uac00\uc774\ub4dc\ub77c\uc778 \uc608\uc815<\/td>\n\ub300\ud615 \uad6c\ub9e4\uae30\uc5c5\uc740 \uc5ec\uc804\ud788 \uc900\uc218\ub97c \uc911\uc694\ud558\uac8c \ubcf4\uace0 \ud1b5\uc81c\ub97c \uacf5\uae09\ub9dd\uc73c\ub85c \ub0b4\ub824\ubcf4\ub0bc \uac83\uc785\ub2c8\ub2e4.<\/td>\n<\/tr>\n
CSDDD \uc801\uc6a9 \uc2dc\uae30<\/strong><\/td>\n(\ucd5c\ub300 \uae30\uc5c5 \uae30\uc900) \ub354 \uc774\ub978 \uc801\uc6a9<\/td>\n\uc5f0\uae30\ub428; \uae30\uc5c5 \uc900\uc218\ub294 2029\ub144 7\uc6d4\ubd80\ud130<\/strong><\/td>\nAPAC \uacf5\uae09\uc5c5\uccb4\uc5d0\ub294 \uc2dc\uac04\uc774 \ub354 \uc0dd\uacbc\uc9c0\ub9cc, \uad6c\ub9e4\uae30\uc5c5 \uc694\uad6c\ub294 \ubc95 \uc2dc\ud589 \uc804\ubd80\ud130 \uc2dc\uc791\ub420 \uac00\ub2a5\uc131\uc774 \ud06c\ubbc0\ub85c \uc2dc\uac04\uc744 \uc798 \uc368\uc57c \ud569\ub2c8\ub2e4.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\uc785\ubc95 \ud604\ud669: \uc774\ubbf8 \ud1b5\uacfc\ub410\uace0 \ucd5c\uc885 \ud655\uc815\ub410\ub294\uac00?<\/strong><\/h2>\n

\uc9e7\uc740 \ub2f5<\/strong><\/h3>\n

\ub124. \uc815\uce58\uc801\u00b7\uc785\ubc95\uc801 \uae30\uc900\uc5d0\uc11c \ubcf4\uba74, CSRD\uc640 CSDDD \uad00\ub828 \ud575\uc2ec Omnibus I \uac1c\uc815\uc9c0\uce68\uc740 \uc2b9\uc778\ub410\uc2b5\ub2c8\ub2e4.<\/strong> EU \uc774\uc0ac\ud68c\ub294 2026\ub144 2\uc6d4 24\uc77c \ucd5c\uc885 \uc2b9\uc778\uc744 \ud588\ub2e4\uace0 \ubc1d\ud614\uc2b5\ub2c8\ub2e4.<\/p>\n

\uae30\uc220\uc801\uc73c\ub85c \uc544\uc9c1 \ub0a8\uc544 \uc788\ub294 \uc808\ucc28<\/strong><\/h3>\n

\ud1b5\uc0c1\uc801\uc778 \ub9c8\uc9c0\ub9c9 \uc808\ucc28\uac00 \ub0a8\uc544 \uc788\uc2b5\ub2c8\ub2e4. \uad00\ubcf4 \uac8c\uc7ac<\/strong>, \uadf8\ub9ac\uace0 \uadf8\ub85c\ubd80\ud130 20\uc77c \ud6c4 \ubc1c\ud6a8<\/strong>\uc785\ub2c8\ub2e4. EU \uc774\uc0ac\ud68c\uac00 \uc774\ub97c \uba85\uc2dc\uc801\uc73c\ub85c \ud655\uc778\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc77c\ubd80 \ubcf4\ub3c4\uc5d0\uc11c \u201c\ud5a5\ud6c4 \uba87 \uc8fc \uc548\uc5d0 \ubc95\ub960\ub85c \ud655\uc815\ub420 \uac83\u201d\uc774\ub77c\uace0 \ud45c\ud604\ud558\ub294 \uc774\uc720\uac00 \uc5ec\uae30 \uc788\uc2b5\ub2c8\ub2e4. \ub85c\uc774\ud130\uc758 \ud45c\ud604\ub3c4 \uc774\ub7f0 \uad00\ubcf4 \uac8c\uc7ac-\ubc1c\ud6a8 \uc21c\uc11c\uc640 \uc77c\uce58\ud569\ub2c8\ub2e4.<\/p>\n

Omnibus I(\ucd5c\uc885\ubb38)\uc5d0\uc11c CSRD\ub294 \uc815\ud655\ud788 \ubb34\uc5c7\uc774 \ubc14\ub00c\uc5c8\ub098<\/strong><\/h2>\n

1) CSRD \uc801\uc6a9 \ubc94\uc704\uac00 \ud06c\uac8c \ucd95\uc18c\ub428<\/strong><\/h2>\n

\uac1c\uc815\ubb38\uc740 \ubcf4\uace0 \uc758\ubb34 \uc801\uc6a9 \uae30\uc900\uc744 \ub192\uc5ec, \uc21c\ub9e4\ucd9c 4\uc5b55\ucc9c\ub9cc \uc720\ub85c \ucd08\uacfc<\/strong>\uc774\uba74\uc11c \ud3c9\uade0 \uc9c1\uc6d0 \uc218 1,000\uba85 \ucd08\uacfc<\/strong>\uc778 \uae30\uc5c5(\ubc0f \uae30\uc5c5\uc9d1\ub2e8)\uc5d0 \uc801\uc6a9\ub418\ub3c4\ub85d \ud588\uc2b5\ub2c8\ub2e4. \uac19\uc740 \uae30\uc900 \ub17c\ub9ac\ub294 \uad00\ub828 \uc0c1\uc7a5 \ubc1c\ud589\uc778\uacfc \uc5f0\uacb0\uae30\uc900 \uae30\uc5c5\uc9d1\ub2e8\uc5d0\ub3c4 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n

EU \uc774\uc0ac\ud68c \uc694\uc57d\ubb38\uc740 \uc774 \ud070 \ubc29\ud5a5\uc744 \ud655\uc778\ud558\uba74\uc11c, \uc81c3\uad6d \uae30\uc5c5<\/strong> \uad00\ub828 \uae30\uc900\ub3c4 \uac1c\uc815\ub410\ub2e4\uace0 \uc5b8\uae09\ud569\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \ubaa8\ud68c\uc0ac\uc758 EU \ub0b4 \ub9e4\ucd9c\uacfc \uc790\ud68c\uc0ac \ub610\ub294 \uc9c0\uc810\uc774 \ubc1c\uc0dd\uc2dc\ud0a8 \ub9e4\ucd9c\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n

\uc758\ubbf8<\/strong><\/h3>\n

CSRD \uc900\ube44\ub97c \ud574\uc624\ub358 \ub9ce\uc740 \uae30\uc5c5\uc774 \uc774\uc81c \uc758\ubb34 \uc801\uc6a9 \ubc94\uc704\uc5d0\uc11c \ube60\uc9c0\uac8c \ub429\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774\uac83\uc774 \uc9c0\uc18d\uac00\ub2a5\uc131 \uc815\ubcf4 \uc694\uad6c\uc5d0\uc11c \uc644\uc804\ud788 \u201c\uc790\uc720\ub85c\uc6cc\uc9c4\ub2e4\u201d\ub294 \ub73b\uc740 \uc544\ub2d9\ub2c8\ub2e4<\/strong>. \ub9ce\uc740 \uae30\uc5c5\uc774 \uc774\uc81c \uc790\uc728 \uacf5\uc2dc \/ \uace0\uac1d \uc8fc\ub3c4 \uacf5\uc2dc<\/strong>\ub85c \uc774\ub3d9\ud55c\ub2e4\ub294 \ub73b\uc785\ub2c8\ub2e4.<\/p>\n

2) \uc774\ubbf8 1\ucc28 \uc801\uc6a9\uad70\uc5d0 \ub4e4\uc5b4\uac14\ub358 \uc77c\ubd80 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc804\ud658 \uc720\uc608<\/strong><\/h2>\n

EU \uc774\uc0ac\ud68c\uc5d0 \ub530\ub974\uba74, \uac1c\uc815\uc9c0\uce68\uc5d0\ub294 2024 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130 \ubcf4\uace0\ub97c \uc2dc\uc791\ud574\uc57c \ud588\uc9c0\ub9cc \uc0c8 \uae30\uc900\uc5d0 \ub530\ub77c 2025\ub144\uacfc 2026\ub144\uc5d0 \uc801\uc6a9 \ubc94\uc704\uc5d0\uc11c \ube60\uc9c0\uac8c \ub418\ub294 \u201c1\ucc28 \uc801\uc6a9\uad70\u201d \uae30\uc5c5\uc744 \uc704\ud55c \uc804\ud658 \uba74\uc81c<\/strong>\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n

\uc65c \uc911\uc694\ud55c\uac00<\/strong><\/h3>\n

\uc0c8 \uae30\uc900\uc73c\ub85c \uc81c\uc678\ub41c \uae30\uc5c5\uc774 \u201c1\ub144 \ubcf4\uace0 \ud6c4 \ub2e4\uc74c \ud574 \uc81c\uc678\u201d \uac19\uc740 \ubd88\uc5f0\uc18d\uc801\uc778 \ubcf4\uace0 \ubd80\ub2f4\uc744 \uacaa\uc744 \uac00\ub2a5\uc131\uc744 \uc904\uc5ec\uc90d\ub2c8\ub2e4.<\/p>\n

3) \uc5c5\uc885\ubcc4 ESRS \uc758\ubb34 \ud2b8\ub799 \ud3d0\uc9c0<\/strong><\/h2>\n

Omnibus \ubb38\uc548\uc740 \uc81c29b\uc870\uc5d0 \ub530\ub77c \uc9d1\ud589\uc704\uc6d0\ud68c\uac00 \uc5c5\uc885\ubcc4 \ubcf4\uace0\uae30\uc900<\/strong>\uc744 \uc81c\uc815\ud560 \uad8c\ud55c\uc744 \uc0ad\uc81c\ud569\ub2c8\ub2e4. \uc804\ubb38(\uc774\uc720 \uc124\uba85 \ubd80\ubd84)\uc740 \uacfc\ub3c4\ud55c \uc758\ubb34 \ub370\uc774\ud130 \ud56d\ubaa9 \ucd94\uac00\ub97c \ud53c\ud558\uae30 \uc704\ud55c \uc870\uce58\ub77c\uace0 \uc124\uba85\ud569\ub2c8\ub2e4.<\/p>\n

\uc65c \uc911\uc694\ud55c\uac00<\/strong><\/h3>\n

\uc774\ub294 \ud070 \ud3ed\uc758 \ub2e8\uc21c\ud654 \uc870\uce58\uc785\ub2c8\ub2e4. \ub9ce\uc740 \uae30\uc5c5\uc774 \uc5c5\uc885\ubcc4 ESRS\ub77c\ub294 \ub450 \ubc88\uc9f8 \uaddc\uc81c\uce35\uc744 \uc6b0\ub824\ud574 \uc654\uc2b5\ub2c8\ub2e4. \uc9d1\ud589\uc704\uc6d0\ud68c\uac00 \uc5c5\uc885 \uac00\uc774\ub4dc\ub77c\uc778<\/strong>\uc744 \ub0bc \uc218\ub294 \uc788\uc9c0\ub9cc, \uc774\ub294 \uad6c\uc18d\ub825 \uc788\ub294 \uc5c5\uc885\ubcc4 \uae30\uc900\uacfc\ub294 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n

4) \uc9c1\uc6d0 1,000\uba85 \uc774\ud558 \uae30\uc5c5\uc744 \uc704\ud55c \uc0c8\ub85c\uc6b4 \u2018\uc790\uc728\uae30\uc900\u2019 \uacbd\ub85c(\uc81c29ca\uc870)<\/strong><\/h2>\n

\uac1c\uc815\ubb38\uc740 \uc81c29c\uc870\ub97c \uc0ad\uc81c\ud558\uace0 \uc81c29ca\uc870<\/strong>\ub97c \uc2e0\uc124\ud574, \uc9d1\ud589\uc704\uc6d0\ud68c\uac00 \uc9c1\uc6d0 1,000\uba85 \uc774\ud558 \uae30\uc5c5\uc744 \uc704\ud55c \uc790\uc728\uc801 \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0\uae30\uc900<\/strong>\uc744 \ub9c8\ub828\ud560 \uad8c\ud55c\uc744 \ubd80\uc5ec\ud558\uace0, \uac00\uce58\uc0ac\uc2ac \ub0b4\uc5d0\uc11c \uc774\ub4e4 \uae30\uc5c5\uc5d0 \ubb34\uc5c7\uc744 \uc694\uccad\ud560 \uc218 \uc788\ub294\uc9c0\ub3c4 \uc81c\ud55c\ud558\ub3c4\ub85d \ud588\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uc774 \uae30\uc900\uc740 \uc9d1\ud589\uc704\uc6d0\ud68c \uad8c\uace0 (EU) 2025\/1710<\/strong>(EFRAG VSME \uad00\ub828)\uc758 \uc6d0\ubcf8 \ubc84\uc804\uc744 \uae30\ubc18\uc73c\ub85c \ud574\uc57c \ud55c\ub2e4\uace0 \uba85\uc2dc\ud569\ub2c8\ub2e4.<\/p>\n

APAC\uc5d0 \uc65c \uc911\uc694\ud55c\uac00<\/strong><\/h3>\n

\uc774\ub294 \ud2b9\ud788 \uc911\uc18c\uae30\uc5c5\uacfc \uc911\uacac\uae30\uc5c5\uc744 \ud3ec\ud568\ud55c \ub9ce\uc740 APAC \uacf5\uae09\uc5c5\uccb4\uc5d0\uac8c \uc0ac\uc2e4\uc0c1\uc758 \uc2e4\ubb34 \ubcf4\uace0 \uc5b8\uc5b4\uac00 \ub420 \uac00\ub2a5\uc131\uc774 \ud07d\ub2c8\ub2e4. CSRD \uc801\uc6a9 \ub300\uc0c1\uc774 \uc544\ub2c8\ub354\ub77c\ub3c4, EU \uad6c\ub9e4\uae30\uc5c5\uc774 \uc774 \uc790\uc728 \ud504\ub808\uc784\uc6cc\ud06c\ub97c \ub2ee\uc740 \uad6c\uc870\ud654\ub41c \uacf5\uc2dc\ub97c \uc694\uad6c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

5) \uc18c\uaddc\ubaa8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uac00\uce58\uc0ac\uc2ac \ub370\uc774\ud130 \uc694\uad6c \uc81c\ud55c \uac15\ud654<\/strong><\/h2>\n

\uac1c\uc815\ub41c ESRS \uccb4\uacc4\ub294, \uae30\uc900\uc774 \uc9c1\uc6d0 1,000\uba85 \uc774\ud558<\/strong> \uac00\uce58\uc0ac\uc2ac \uae30\uc5c5\uc73c\ub85c\ubd80\ud130 \uc790\uc728\uae30\uc900 \ud328\ud0a4\uc9c0\ub97c \ub118\ub294 \uc815\ubcf4\ub97c \uc81c\ucd9c\ubc1b\ub3c4\ub85d \ubcf4\uace0\uae30\uc5c5\uc5d0 \uc694\uad6c\ud574\uc11c\ub294 \uc548 \ub41c\ub2e4<\/strong>\uace0 \uaddc\uc815\ud569\ub2c8\ub2e4.<\/p>\n

\uc65c \uc911\uc694\ud55c\uac00<\/strong><\/h3>\n

\uc774\ub294 APAC \uacf5\uae09\ub9dd\uc5d0 \uac00\uc7a5 \uad00\ub828\uc131\uc774 \ub192\uc740 \uc870\ud56d \uc911 \ud558\ub098\uc785\ub2c8\ub2e4. \ube44\ub840\uc801 \ub370\uc774\ud130 \ud544\uc694\ub97c \ud6e8\uc52c \ub118\ub294 \uacfc\ub3c4\ud55c \uc124\ubb38\uc5d0 \uc774\uc758\ub97c \uc81c\uae30\ud560 \ub354 \ubd84\uba85\ud55c \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/p>\n

6) \u2018\ud569\ub9ac\uc801 \ubcf4\uc99d\u2019\uc73c\ub85c\uc758 \uc0c1\ud5a5 \uacbd\ub85c\uac00 \uc644\ud654\ub428<\/strong><\/h2>\n

\uc804\ubb38\uc740 \ubcf4\uc99d \ube44\uc6a9 \uc0c1\uc2b9\uc744 \ud53c\ud558\uae30 \uc704\ud574 \uc9d1\ud589\uc704\uc6d0\ud68c\uac00 \ud569\ub9ac\uc801 \ubcf4\uc99d \uae30\uc900<\/strong>\uc744 \ucc44\ud0dd\ud574\uc57c \ud558\ub294 \uc758\ubb34\ub97c \uc0ad\uc81c\ud574\uc57c \ud55c\ub2e4\uace0 \ubc1d\ud799\ub2c8\ub2e4.<\/p>\n

\uc8fc\uc2dc\ud560 \uc810<\/strong><\/h3>\n

\uc774\ub294 \ubcf4\uc99d \uc790\uccb4\ub97c \uc5c6\uc564\ub2e4\ub294 \ub73b\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc608\uc0c1\ub418\ub358 \uc0c1\ud5a5 \uacbd\ub85c\uac00 \ubc14\ub010\ub2e4\ub294 \uc758\ubbf8\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc5ec\uc804\ud788 \uac80\ud1a0, \uac10\uc0ac, \ud22c\uc790\uc790 \uc810\uac80\uc744 \ubc1b\uac8c \ub418\uba70, \ud2b9\ud788 \uc9c0\uc18d\uac00\ub2a5\uc131 \uacf5\uc2dc\uac00 \uc790\uae08\uc870\ub2ec\u00b7\uc0c1\uc7a5\u00b7\uac70\ub798 \ud65c\ub3d9\uc5d0 \uc911\uc694\ud55c \uacbd\uc6b0 \ub354\uc6b1 \uadf8\ub807\uc2b5\ub2c8\ub2e4.<\/p>\n

Omnibus I(\ucd5c\uc885\ubb38)\uc5d0\uc11c CSDDD\ub294 \uc815\ud655\ud788 \ubb34\uc5c7\uc774 \ubc14\ub00c\uc5c8\ub098<\/strong><\/h2>\n

1) CSDDD \uc801\uc6a9 \ubc94\uc704\uac00 \ucd08\ub300\ud615 \uae30\uc5c5 \uc911\uc2ec\uc73c\ub85c \ucd95\uc18c\ub428<\/strong><\/h2>\n

\uac1c\uc815\ub41c \uc81c2\uc870 \uae30\uc900\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4: \uc9c1\uc6d0 5,000\uba85 \ucd08\uacfc<\/strong> \ubc0f \uc804 \uc138\uacc4 \uc21c\ub9e4\ucd9c 15\uc5b5 \uc720\ub85c \ucd08\uacfc<\/strong>(EU \uae30\uc5c5 \uae30\uc900), \uadf8\ub9ac\uace0 \ube44EU \uae30\uc5c5\uc5d0\ub294 EU \ub0b4 \ub9e4\ucd9c \uae30\uc900\uc5d0 \ub530\ub978 \ub300\uc751 \uae30\uc900\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n

\uc758\ubbf8<\/strong><\/h3>\n

\uc9c1\uc811\uc801\uc778 \ubc95 \uc801\uc6a9 \ubc94\uc704\ub294 \ud06c\uac8c \uc904\uc5b4\ub4ed\ub2c8\ub2e4. \ub2e4\ub9cc \uc801\uc6a9 \ub300\uc0c1\uc5d0 \ub0a8\ub294 \uae30\uc5c5\uc740 \uc758\ub958, \uc2e0\ubc1c, \uc804\uc790, \uc18c\ube44\uc7ac, \uc18c\ub9e4, \ube0c\ub79c\ub4dc \uc81c\uc870 \ubd84\uc57c\uc5d0\uc11c \uac00\uc7a5 \uc601\ud5a5\ub825 \uc788\ub294 \uad6c\ub9e4\uae30\uc5c5\uc778 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/p>\n

2) \uc704\ud5d8\uae30\ubc18 \ubc94\uc704 \uc124\uc815\uacfc \uc6b0\uc120\uc21c\uc704\ud654\uac00 \ub354 \uba85\ud655\ud574\uc9d0<\/strong><\/h2>\n

\uc804\ubb38\uacfc \uac1c\uc815 \uc870\ud56d\uc740 \uae30\uc5c5\uc774 \uc601\ud5a5\uc774 \uac00\uc7a5 \ubc1c\uc0dd\ud560 \uac00\ub2a5\uc131\uc774 \ub192\uace0<\/strong> \uac00\uc7a5 \uc2ec\uac01\ud55c<\/strong> \uc601\uc5ed\uc5d0 \uc9d1\uc911\ud574\uc57c \ud55c\ub2e4\uace0 \uac15\uc870\ud569\ub2c8\ub2e4. \uc5ec\ub7ec \uc601\uc5ed\uc758 \uac00\ub2a5\uc131 \ub610\ub294 \uc2ec\uac01\uc131\uc774 \ube44\uc2b7\ud558\ub2e4\uba74, \uae30\uc5c5\uc740 \uc9c1\uc811 \uc0ac\uc5c5 \ud30c\ud2b8\ub108<\/strong>\uac00 \uad00\ub828\ub41c \uc601\uc5ed\uc744 \uc6b0\uc120\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc2e4\ubb34\uc0c1 \uc758\ubbf8<\/strong><\/h3>\n

\uacf5\uae09\uc5c5\uccb4\ub294 \ub2e4\uc74c\uc744 \uc608\uc0c1\ud574\uc57c \ud569\ub2c8\ub2e4: \ub354 \ud45c\uc801\ud654\ub41c \uc2e4\uc0ac<\/strong>\uac00 \uc774\ub904\uc9c8 \uac00\ub2a5\uc131\uc774 \ub192\uc9c0\ub9cc, \uadf8\ub807\ub2e4\uace0 \ud574\uc11c \ubc18\ub4dc\uc2dc \ub354 \uac00\ubcbc\uc6b4 \uc2e4\uc0ac\ub97c \ub73b\ud558\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4. \uad6c\ub9e4\uae30\uc5c5\uc740 \uc774\uc81c \ubaa8\ub450\uc5d0\uac8c \ubaa8\ub4e0 \uc790\ub8cc\ub97c \uc694\uad6c\ud558\uae30\ubcf4\ub2e4, \ud2b9\uc815 \uacf5\uc7a5\u00b7\ud2b9\uc815 \uacf5\uc815\u00b7\ud2b9\uc815 \uc778\ub825\uc911\uac1c\uc5c5\uccb4\u00b7\ud2b9\uc815 \uc6d0\uc790\uc7ac \ud750\ub984\u00b7\ud2b9\uc815 \uad6d\uac00 \ub9ac\uc2a4\ud06c\uc5d0 \uc694\uccad\uc744 \uc9d1\uc911\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

3) \u2018\ud569\ub9ac\uc801\uc73c\ub85c \uc774\uc6a9 \uac00\ub2a5\ud55c \uc815\ubcf4\u2019\uac00 \ud575\uc2ec \uc6b4\uc601 \uac1c\ub150\uc774 \ub428<\/strong><\/h2>\n

\ucd5c\uc885\ubb38\uc740 \uae30\uc5c5\uc774 \ud569\ub9ac\uc801\uc73c\ub85c \uc774\uc6a9 \uac00\ub2a5\ud55c \uc815\ubcf4<\/strong>\ub97c \ubc14\ud0d5\uc73c\ub85c \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud55c\ub2e4\uace0 \uaddc\uc815\ud558\uba70, \uc77c\ubc18 \uc6d0\uce59\uc73c\ub85c\uc11c \uc774\ub294 \uc0ac\uc5c5 \ud30c\ud2b8\ub108\uc5d0 \ub300\ud55c \ubd88\ud544\uc694\ud55c \uc694\uccad\uc744 \uc81c\ud55c\ud569\ub2c8\ub2e4. \ub610\ud55c \uaddc\ubaa8\uac00 \uc791\uc740 \ud30c\ud2b8\ub108\uc5d0\uac8c \uc815\ubcf4\ub97c \uc694\uccad\ud560 \uc870\uac74\uc744 \uc815\ud558\uace0, \ub2e4\ub978 \uc815\ubcf4\uc6d0 \ud65c\uc6a9\ub3c4 \uc7a5\ub824\ud569\ub2c8\ub2e4.<\/p>\n

\uc65c \uc911\uc694\ud55c\uac00<\/strong><\/h3>\n

\uc774 \ubd80\ubd84\uc740 \uacf5\uae09\uc5c5\uccb4 \uc804\ub7b5\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4. \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ubb38\uc11c, \uace0\ucda9 \uae30\ub85d, \uac10\uc0ac \uc9c0\uc801\uc0ac\ud56d, \uc2dc\uc815\uc870\uce58\uacc4\ud68d(CAP) \uc9c4\ud589\uc0c1\ud669, \uc784\uae08 \ubc0f \uadfc\ub85c\uc2dc\uac04 \uae30\ub85d, \ud658\uacbd \uc778\ud5c8\uac00, \ucd94\uc801\uac00\ub2a5\uc131 \uc99d\ube59\uc744 \uc798 \uc720\uc9c0\ud558\ub294 APAC \uacf5\uae09\uc5c5\uccb4\ub294 \uad6c\ub9e4\uae30\uc5c5\uc774 \u2018\ud569\ub9ac\uc801\uc73c\ub85c \uc774\uc6a9 \uac00\ub2a5\ud55c \uc815\ubcf4\u2019 \uae30\uc900\uc73c\ub85c \ud3c9\uac00\ud558\uae30 \ud6e8\uc52c \uc26c\uc6cc\uc9d1\ub2c8\ub2e4.<\/p>\n

4) \ubaa8\ub2c8\ud130\ub9c1\uc740 \ucd5c\uc18c 5\ub144\ub9c8\ub2e4(\ub2e8, \uc0ac\uc720 \ubc1c\uc0dd \uc2dc \uc7ac\uac80\ud1a0 \ud3ec\ud568)<\/strong><\/h2>\n

\uac1c\uc815\ub41c \uc81c15\uc870\ub294 \ucd5c\uc18c 5\ub144\ub9c8\ub2e4<\/strong> \uc815\uae30 \ud3c9\uac00\ub97c \uc694\uad6c\ud558\uc9c0\ub9cc, \uc911\ub300\ud55c \ubcc0\ud654\uac00 \uc788\uac70\ub098 \ud1b5\uc81c\uac00 \ub354 \uc774\uc0c1 \ud6a8\uacfc\uc801\uc774\uc9c0 \uc54a\ub2e4\uace0 \ubcfc \ud569\ub9ac\uc801 \uadfc\uac70\uac00 \uc788\uac70\ub098 \uc0c8\ub85c\uc6b4 \uc704\ud5d8\uc774 \ub098\ud0c0\ub09c \uacbd\uc6b0\uc5d0\ub294 \ub354 \uc774\ub974\uac8c \ud3c9\uac00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

\uc911\uc694\ud55c \ub258\uc559\uc2a4<\/strong><\/h3>\n

\uc774\uac83\uc740 \u201c5\ub144 \ub3d9\uc548 \uc544\ubb34\uac83\ub3c4 \ud558\uc9c0 \uc54a\uc544\ub3c4 \ub41c\ub2e4\u201d\ub294 \ub73b\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc0ac\uc720 \ubc1c\uc0dd \uc2dc \uc7ac\ud3c9\uac00(\ud2b8\ub9ac\uac70 \uae30\ubc18 \uc7ac\ud3c9\uac00)\ub294 \uc5ec\uc804\ud788 \uc870\ubb38\uc5d0 \ub0a8\uc544 \uc788\uc2b5\ub2c8\ub2e4. \uc0ac\uac74 \ubc1c\uc0dd, \uc870\ub2ec \ubcc0\uacbd, \uc0ac\uc5c5 \ud655\uc7a5, \uc778\ub825 \ubd80\uc871, \uc2e0\uaddc \ud558\ub3c4\uae09, \uc2e0\uaddc \uc9c0\uc5ed \uc9c4\ucd9c\uc740 \ube60\ub974\uac8c \uc810\uac80\uc744 \ub2e4\uc2dc \ucd09\ubc1c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

5) CSDDD\uc0c1\uc758 \uae30\ud6c4\uc804\ud658\uacc4\ud68d \uc758\ubb34 \uc0ad\uc81c<\/strong><\/h2>\n

EU \uc774\uc0ac\ud68c\ub294 \uae30\uc5c5\uc774 CSDDD\uc5d0 \ub530\ub77c \uae30\ud6c4\ubcc0\ud654 \uc644\ud654\ub97c \uc704\ud55c \uc804\ud658\uacc4\ud68d<\/strong>\uc744 \ucc44\ud0dd\ud574\uc57c \ud558\ub294 \uc758\ubb34\uac00 \uc0ad\uc81c\ub410\ub2e4\uace0 \uba85\ud655\ud788 \ubc1d\ud614\uc2b5\ub2c8\ub2e4. \ubc95\ubb38\uc5d0\uc11c\ub294 \uc81c22\uc870\uac00 \uc0ad\uc81c\ub429\ub2c8\ub2e4.<\/p>\n

\ubb34\uc5c7\uc774 \ubc14\ub00c\uace0, \ubb34\uc5c7\uc774 \ubc14\ub00c\uc9c0 \uc54a\uc558\ub294\uac00<\/strong><\/h3>\n

\uc774\ub294 CSDDD\uc0c1 \ud558\ub098\uc758 \ubc95\uc801 \uc758\ubb34\ub97c \uc904\uc774\ub294 \uc870\uce58\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ub2e4\uc74c \uacbd\ub85c\ub97c \ud1b5\ud55c \uae30\ud6c4 \uc555\ubc15\uae4c\uc9c0 \uc5c6\uc560\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4<\/strong>: CSRD(\uc801\uc6a9 \ub300\uc0c1 \ubcf4\uace0\uae30\uc5c5), \ud22c\uc790\uc790 \uae30\ub300, \uace0\uac1d \uacc4\uc57d, \uc870\ub2ec \uc694\uac74, \uae08\uc735 \uc870\uac74, \uc5c5\uc885\ubcc4 \ud0c8\ud0c4\uc18c \uacc4\ud68d, \uc81c\ud488 \ub2e8\uc704 \uaddc\uc81c.<\/p>\n

6) EU \ucc28\uc6d0\uc758 \ud1b5\uc77c \ubbfc\uc0ac\ucc45\uc784 \uccb4\uacc4 \uc0ad\uc81c, \uad6d\uac00\ubcc4 \ucc45\uc784\uc740 \uc720\uc9c0<\/strong><\/h2>\n

EU \uc774\uc0ac\ud68c\ub294 \uac1c\uc815 \uaddc\uce59\uc774 EU \ucc28\uc6d0\uc758 \uc870\ud654\ub41c \ubbfc\uc0ac\ucc45\uc784 \uccb4\uacc4<\/strong>\ub97c \uc0ad\uc81c\ud55c\ub2e4\uace0 \ubc1d\ud614\uc2b5\ub2c8\ub2e4. \uac1c\uc815\ub41c \uc81c29\uc870\ub294 \uc81c1\ud56d\uc744 \uc0ad\uc81c\ud558\uace0 \uad6d\ub0b4\ubc95 \uae30\ubc18 \ucc45\uc784 \uad6c\uc870\ub97c \uc720\uc9c0\ud558\uba74\uc11c, \uad6d\ub0b4\ubc95\uc0c1 \ucc45\uc784\uc774 \uc131\ub9bd\ud558\ub294 \uacbd\uc6b0 \uc644\uc804\ubc30\uc0c1\uc744 \ubc1b\uc744 \uad8c\ub9ac\ub294 \ubcf4\uc874\ud569\ub2c8\ub2e4.<\/p>\n

\uc65c \uc911\uc694\ud55c\uac00<\/strong><\/h3>\n

\uc9d1\ud589 \ubc0f \uc18c\uc1a1 \ub9ac\uc2a4\ud06c\uac00 \ud68c\uc6d0\uad6d\ubcc4\ub85c \ub354 \ud30c\ud3b8\ud654\ub429\ub2c8\ub2e4. APAC \uacf5\uae09\uc5c5\uccb4 \uc785\uc7a5\uc5d0\uc11c\ub294 \uad6c\ub9e4\uae30\uc5c5\uc774 \uad00\ud560\ub9c8\ub2e4 \ub2e4\ub978 \ubc29\uc2dd\uc73c\ub85c \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\uac8c \ub418\ubbc0\ub85c, \uacc4\uc57d \ubb38\uc548, \uc99d\ube59 \ubcf4\uc874, \uc5d0\uc2a4\uceec\ub808\uc774\uc158 \uc808\ucc28\uac00 \ub354 \uc911\uc694\ud574\uc9d1\ub2c8\ub2e4.<\/p>\n

7) \uc81c\uc7ac: 3% \uc0c1\ud55c \uba85\uc2dc<\/strong><\/h2>\n

\ucd5c\uc885\ubb38\uc740 \ud68c\uc6d0\uad6d\uc774 \uae08\uc804\uc801 \uc81c\uc7ac\uc758 \ucd5c\ub300 \uc0c1\ud55c\uc744 \uc804 \uc138\uacc4 \uc21c\ub9e4\ucd9c\uc758 3%<\/strong>\ub85c \uc815\ud558\ub3c4\ub85d \uc694\uad6c\ud558\uba70(\ud2b9\uc815 \ubaa8\ud68c\uc0ac \uad6c\uc870\uc5d0 \ub300\ud55c \uadf8\ub8f9 \ucc98\ub9ac\ub3c4 \uba85\ud655\ud654), \uc9d1\ud589\uc704\uc6d0\ud68c\ub294 \uac10\ub3c5\ub2f9\uad6d\uc744 \uc704\ud55c \uac00\uc774\ub4dc\ub77c\uc778\uc744 \uc81c\uc2dc\ud560 \uc608\uc815\uc785\ub2c8\ub2e4.<\/p>\n

\uc65c \uc5ec\uc804\ud788 \ubd80\ub2f4\uc774 \ud070\uac00<\/strong><\/h3>\n

\ub2e8\uc21c\ud654\uac00 \uc774\ub904\uc84c\ub354\ub77c\ub3c4, \ucd08\ub300\ud615 \uae30\uc5c5\uc740 \uc5ec\uc804\ud788 \uc758\ubbf8 \uc788\ub294 \uc7ac\ubb34\uc801 \ub178\ucd9c\uc744 \uc548\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uacf5\uae09\ub9dd \uc900\uc218\uc640 \uc704\ud5d8\ud1b5\uc81c\ub294 \uad6c\ub9e4\ud300\uacfc \ubc95\ubb34\ud300\uc758 \ud575\uc2ec \uc758\uc81c\ub85c \ub0a8\uc2b5\ub2c8\ub2e4.<\/p>\n

8) \ud45c\uc900 \uacc4\uc57d\uc870\ud56d\uacfc \uac00\uc774\ub4dc\ub77c\uc778 \uc77c\uc815<\/strong><\/h2>\n

\ubb38\uc548\uc5d0 \ub530\ub974\uba74, \uc9d1\ud589\uc704\uc6d0\ud68c\ub294 \uc790\uc728\uc801 \ud45c\uc900 \uacc4\uc57d\uc870\ud56d<\/strong>\uc5d0 \uad00\ud55c \uac00\uc774\ub4dc\ub77c\uc778\uc744 2027\ub144 7\uc6d4 26\uc77c<\/strong>\uae4c\uc9c0 \ucc44\ud0dd\ud574\uc57c \ud558\uba70, \uc81c19\uc870\uc5d0 \ub530\ub978 \ucd94\uac00 \uac00\uc774\ub4dc\ub77c\uc778 \uc77c\uc815\ub3c4 \uc124\uc815\ub3fc \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc65c \uc911\uc694\ud55c\uac00<\/strong><\/h3>\n

\ub9ce\uc740 APAC \uacf5\uae09\uc5c5\uccb4\ub294 \uc9c1\uc811\uc801\uc778 \ubc95\uc801 \ud1b5\uc9c0\ubcf4\ub2e4 \uba3c\uc800 \uacc4\uc57d\uc11c \uc591\uc2dd<\/strong>\uc744 \ud1b5\ud574 Omnibus\uc758 \uc601\ud5a5\uc744 \uccb4\uac10\ud558\uac8c \ub420 \uac83\uc785\ub2c8\ub2e4. EU \ud45c\uc900 \uac00\uc774\ub4dc\ub77c\uc778\uc774 \ub098\uc624\uba74 \uace0\uac1d \uacc4\uc57d\uc870\ud56d\ub3c4 \ubc14\ub014 \uac00\ub2a5\uc131\uc774 \ud07d\ub2c8\ub2e4.<\/p>\n

\ub2e4\uc74c \ub2e8\uacc4: \uc774\ud589 \uad6d\uba74\uacfc \uc8fc\uc2dc\ud560 \uc0ac\ud56d<\/strong><\/h2>\n

1) \uad00\ubcf4 \uac8c\uc7ac \ubc0f \ubc1c\ud6a8<\/strong><\/h2>\n

EU \uc774\uc0ac\ud68c\ub294 \uad00\ubcf4 \uac8c\uc7ac\uac00 \uba70\uce60 \ub0b4 \uc774\ub904\uc9c8 \uac83\uc73c\ub85c \uc608\uc0c1\ud558\uba70, \uc9c0\uce68\uc740 \uac8c\uc7ac\uc77c\ub85c\ubd80\ud130 20\uc77c\uc9f8 \ub418\ub294 \ub0a0 \ubc1c\ud6a8<\/strong>\ub41c\ub2e4\uace0 \ubc1d\ud614\uc2b5\ub2c8\ub2e4.<\/p>\n

2) \ud68c\uc6d0\uad6d \uad6d\ub0b4\ubc95 \uc804\ud658(\uc774\ud589\uc785\ubc95)<\/strong><\/h2>\n

\ud68c\uc6d0\uad6d\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ubc1c\ud6a8 \ud6c4 1\ub144<\/strong> \uc774\ub0b4\uc5d0 \uad6d\ub0b4\ubc95 \uc804\ud658\uc744 \ub9c8\uccd0\uc57c \ud558\uba70, EU \uc774\uc0ac\ud68c\ub294 \uc81c4\uc870 \uc870\ud654 \uc77c\uc815\uc5d0 \ub300\ud55c \ubcc4\ub3c4 \uc5b8\uae09\uacfc \ud568\uaed8 CSDDD \uad6d\ub0b4\ubc95 \uc804\ud658\uc758 \ud655\uc815 \uae30\ud55c\uc73c\ub85c 2028\ub144 7\uc6d4 26\uc77c<\/strong>\uc744 \uc81c\uc2dc\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc8fc\uc2dc\ud560 \uc810<\/strong><\/h3>\n

\uad6d\uac00\ubcc4 \uc774\ud589\uc740 \ub2e4\uc74c \uc601\uc5ed\uc5d0\uc11c \uc5ec\uc804\ud788 \ubc29\ud5a5\uacfc \uc9d1\ud589 \ubc29\uc2dd\uc774 \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4: \ubbfc\uc0ac\ucc45\uc784\uc758 \uc791\ub3d9 \ubc29\uc2dd, \uac10\ub3c5 \uad00\ud589, \uc99d\uba85 \uae30\uc900, \uae30\uc874 \uad6d\ub0b4\ubc95\uacfc\uc758 \uad00\uacc4(\uc608: \uc774\ubbf8 \uc778\uad8c\u00b7\ud658\uacbd \uc2e4\uc0ac \uccb4\uacc4\ub97c \uac16\ucd98 \uad6d\uac00).<\/p>\n

3) \uae30\uc5c5 \uc900\uc218 \uc2dc\uc810(CSDDD)<\/strong><\/h2>\n

EU \uc774\uc0ac\ud68c\ub294 \uae30\uc5c5\uc774 \uc0c8\ub85c\uc6b4 CSDDD \uc870\uce58\ub97c 2029\ub144 7\uc6d4\uae4c\uc9c0<\/strong> \uc900\uc218\ud574\uc57c \ud55c\ub2e4\uace0 \ud655\uc778\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc8fc\uc2dc\ud560 \uc810<\/strong><\/h3>\n

\ub300\ud615 \uad6c\ub9e4\uae30\uc5c5\uc740 2029\ub144\uae4c\uc9c0 \uae30\ub2e4\ub9ac\uc9c0 \uc54a\uace0 \uc900\ube44\ub97c \uc2dc\uc791\ud560 \uac83\uc785\ub2c8\ub2e4. \ub9ce\uc740 \uae30\uc5c5\uc774 2026~2028\ub144\uc5d0 \ub2e4\uc74c \uacfc\uc81c\uc5d0 \uc9d1\uc911\ud560 \uac00\ub2a5\uc131\uc774 \ud07d\ub2c8\ub2e4: \uc704\ud5d8 \ub9e4\ud551, \uacf5\uae09\uc5c5\uccb4 \uc138\ubd84\ud654, \uacc4\uc57d \uac1c\uc815, \uac70\ubc84\ub10c\uc2a4 \uc815\ube44, \uace0\ucda9\ucc98\ub9ac \uccb4\uacc4, \uc2dc\ubc94 \ud1b5\uc81c \uc6b4\uc601.<\/p>\n

4) \uc9d1\ud589\uc704\uc6d0\ud68c\uc758 \ud6c4\uc18d \uc791\uc5c5 \ubc0f \uac00\uc774\ub4dc\ub77c\uc778<\/strong><\/h2>\n

\ud575\uc2ec \ubaa8\ub2c8\ud130\ub9c1 \ud56d\ubaa9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4: CSRD \ud558\uc758 \uc18c\uaddc\ubaa8 \uae30\uc5c5\uc6a9 \uc790\uc728\uae30\uc900(\uc81c29ca\uc870)<\/strong> \uad00\ub828 \uc9d1\ud589\uc704\uc6d0\ud68c \uc791\uc5c5, \uadf8\ub9ac\uace0 2027~2028\ub144\uc5d0 \uc608\uc815\ub41c CSDDD \uac00\uc774\ub4dc\ub77c\uc778\/\ud45c\uc900 \uacc4\uc57d\uc870\ud56d<\/strong>.<\/p>\n

\uc65c \uc911\uc694\ud55c\uac00<\/strong><\/h3>\n

\ubc14\ub85c \uc774 \uc9c0\uc810\uc5d0\uc11c \u2018\uc2dc\uc7a5 \uad00\ud589\u2019\uc774 \uad73\uc5b4\uc9c0\uae30 \uc2dc\uc791\ud569\ub2c8\ub2e4. \ubc95\uc801 \uc801\uc6a9 \ubc94\uc704\uac00 \uc904\uc5b4\ub4e4\uc5c8\ub354\ub77c\ub3c4, \uac00\uc774\ub4dc\ub77c\uc778\uc774 \uad6c\uccb4\uc801\uc774\uace0 \ub300\ud615 \uad6c\ub9e4\uae30\uc5c5\ub4e4\uc774 \ub110\ub9ac \ucc44\ud0dd\ud558\uba74 \uc6b4\uc601\uc0c1 \uae30\ub300 \uc218\uc900\uc740 \uc5ec\uc804\ud788 \ub192\uc544\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

5) \uc815\uce58\u00b7\uc2dc\uc7a5 \ucc28\uc6d0\uc758 \ubc18\ubc1c\uc740 \uacc4\uc18d\ub420 \uac00\ub2a5\uc131<\/strong><\/h2>\n

\ub85c\uc774\ud130\ub294 \uc77c\ubd80 \uc2dc\ubbfc\ub2e8\uccb4\uc640 \ud22c\uc790\uc790\uc758 \ube44\ud310, \uadf8\ub9ac\uace0 \uacbd\uc7c1\ub825 \ubd80\ub2f4 \uc644\ud654\ub97c \uc774\uc720\ub85c \ud55c \uc815\ubd80\u00b7\uc5c5\uacc4\uc758 \uc9c0\uc9c0\ub97c \ud568\uaed8 \uc804\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ud5a5\ud6c4 \uac80\ud1a0 \uc8fc\uae30\uc640 \uc9d1\ud589 \ub17c\uc7c1 \uacfc\uc815\uc5d0\uc11c \uc77c\ubd80 \uc7c1\uc810\uc774 \ub2e4\uc2dc \ubd80\uac01\ub420 \uc218 \uc788\ub2e4\ub294 \uc810\uc5d0\uc11c \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n

APAC\uc5d0 \ub300\ud55c \uc601\ud5a5: \uc2e4\ubb3c\uacbd\uc81c\uc5d0\uc11c\ub294 \ubb34\uc5c7\uc774 \ub2ec\ub77c\uc9c0\ub098<\/strong><\/h2>\n

1) \uc9c1\uc811 \uaddc\uc81c \ub300\uc0c1 \uace0\uac1d\uc740 \uc904\uc9c0\ub9cc, \uc900\uc218 \uc694\uad6c\uc758 \ud798\uc740 \ub354 \uc9d1\uc911\ub428<\/strong><\/h2>\n

\uc9c1\uc811\uc801\uc778 \ubc95 \uc801\uc6a9 \ubc94\uc704\ub294 \ub354 \uc791\uc544\uc9d1\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc801\uc6a9 \ub300\uc0c1\uc5d0 \ub0a8\ub294 \uae30\uc5c5\uc740 \ub9e4\uc6b0 \ud070 \uad6c\ub9e4\uae30\uc5c5\ub4e4\uc785\ub2c8\ub2e4. \ub9ce\uc740 APAC \uacf5\uae09\uc5c5\uccb4\uc5d0\uac8c \uace0\uac1d \uc9d1\uc911\ub3c4\ub294 \uc5ec\uc804\ud788 \uad6c\ub9e4\uae30\uc5c5\uc758 \uc2e4\uc0ac \uc694\uad6c\uac00 \uc6b4\uc601 \ubc29\uc2dd\uc744 \uc88c\uc6b0\ud560 \uc218 \uc788\uc74c\uc744 \ub73b\ud569\ub2c8\ub2e4.<\/p>\n

2) \uad11\ubc94\uc704\ud55c \uc900\uc218\uc790\ub8cc \uc218\uc9d1\uc5d0\uc11c \ud45c\uc801\ud615 \uc704\ud5d8\uc99d\ube59\uc73c\ub85c \uc774\ub3d9<\/strong><\/h2>\n

\ucd5c\uc885\ubb38\uc740 \uc6b0\uc120\uc21c\uc704\ud654\uc640 \u2018\ud569\ub9ac\uc801\uc73c\ub85c \uc774\uc6a9 \uac00\ub2a5\ud55c \uc815\ubcf4\u2019 \uc811\uadfc\uc744 \ub4b7\ubc1b\uce68\ud569\ub2c8\ub2e4. \uc774\ub294 \ub2e8\uc21c\ud788 \uc11c\ub958\ub97c \ub9ce\uc774 \uc81c\ucd9c\ud558\ub294 \uacf5\uae09\uc5c5\uccb4\ubcf4\ub2e4, \uba85\ud655\ud55c \uc704\ud5d8\ud1b5\uc81c \uccb4\uacc4\ub97c \ubcf4\uc5ec\uc904 \uc218 \uc788\ub294 \uacf5\uae09\uc5c5\uccb4\uc5d0 \uc720\ub9ac\ud569\ub2c8\ub2e4.<\/p>\n

3) \uacf5\uae09\uc5c5\uccb4\ubcc4 \ub300\uc751\uc774 \ub354 \ucc28\ubcc4\ud654\ub428<\/strong><\/h2>\n

\uad6c\ub9e4\uae30\uc5c5\uc740 \uc704\ud5d8 \ud504\ub85c\ud544, \uad6d\uac00, \ud488\ubaa9\/\uc6d0\uc790\uc7ac, \ub178\ub3d9\ubaa8\ub378, \ud558\ub3c4\uae09 \uac15\ub3c4, \uc0ac\uac74 \uc774\ub825\uc5d0 \ub530\ub77c \uacf5\uae09\uc5c5\uccb4\ub97c \uc138\ubd84\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc800\uc704\ud5d8 \uacf5\uae09\uc5c5\uccb4\ub294 \ube44\uad50\uc801 \uac00\ubcbc\uc6b4 \uad00\uc5ec\ub97c \ubc1b\uc744 \uc218 \uc788\uace0, \uace0\uc704\ud5d8 \uacf5\uae09\uc5c5\uccb4\ub294 \ub354 \uae4a\uc740 \uac10\uc0ac\uc640 \uc2dc\uc815\uacc4\ud68d\uc744 \uc694\uad6c\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

4) \uae30\ud6c4 \uad00\ub828 \uc694\uccad\uc740 \ub2e4\ub978 \uacbd\ub85c\ub97c \ud1b5\ud574 \uacc4\uc18d\ub428<\/strong><\/h2>\n

CSDDD \uc804\ud658\uacc4\ud68d \uc758\ubb34\uac00 \uc0ad\uc81c\ub410\ub2e4\uace0 \ud574\uc11c \uae30\ud6c4 \uad00\ub828 \uc694\uccad\uc774 \uc0ac\ub77c\uc9c0\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc2e4\uc81c\ub85c \uae30\ud6c4 \ub370\uc774\ud130\uc640 \ud0c8\ud0c4\uc18c \uacc4\ud68d\uc740 \uacc4\uc18d \ub2e4\uc74c \uacbd\ub85c\ub97c \ud1b5\ud574 \ub4e4\uc5b4\uc62c \uac83\uc785\ub2c8\ub2e4: CSRD \ubcf4\uace0\uae30\uc5c5, \uace0\uac1d \uc870\ub2ec \ud3c9\uac00\ud45c, \uc740\ud589, \ud22c\uc790\uc790, \uc81c\ud488\ubcc4 \uaddc\uc81c \uccb4\uacc4.<\/p>\n

5) \uc18c\uc1a1 \ubc0f \uc9d1\ud589 \ubd88\ud655\uc2e4\uc131\uc740 \uad00\ud560\ubcc4 \uc131\uaca9\uc774 \ub354 \uac15\ud574\uc9d0<\/strong><\/h2>\n

EU \ucc28\uc6d0\uc758 \ubbfc\uc0ac\ucc45\uc784 \uc870\ud654\uac00 \ud6c4\ud1f4\ud588\uae30 \ub54c\ubb38\uc5d0, \uad6c\ub9e4\uae30\uc5c5\uc740 \uad6d\ub0b4\ubc95 \uccb4\uacc4 \uc544\ub798 \uad6d\uacbd \uac04 \ubd84\uc7c1\uc744 \uad00\ub9ac\ud558\uae30 \uc704\ud574 \uacc4\uc57d \uc124\uacc4\uc640 \uc99d\ube59 \ubcf4\uc874\uc5d0 \ub354 \uc2e0\uc911\ud574\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

APAC \uacf5\uae09\uc5c5\uccb4\uac00 \uc9c0\uae08 \uc900\ube44\ud574\uc57c \ud560 \uac83(\uc2e4\ubb34 \ub85c\ub4dc\ub9f5)<\/strong><\/h2>\n

A. \uac70\ub300\ud55c ESG \uc790\ub8cc\uc9d1\ubcf4\ub2e4 \u2018\ud45c\uc801\ud615 \uc99d\ube59 \ud328\ud0a4\uc9c0\u2019\ub97c \uad6c\ucd95\ud558\ub77c<\/strong><\/h2>\n

EU \uad6c\ub9e4\uae30\uc5c5\uc774 \uc6b0\uc120\uc801\uc73c\ub85c \ubcfc \uac00\ub2a5\uc131\uc774 \ub192\uc740 \uc7c1\uc810\uc744 \ub2f4\uc740, \uc815\ub9ac\ub3fc \uc788\uace0 \uc27d\uac8c \ucc3e\uc544 \uc4f8 \uc218 \uc788\ub294 \ubb38\uc11c \uc138\ud2b8\ub97c \uc900\ube44\ud558\uc2ed\uc2dc\uc624. \ubcf4\ud1b5 \uc5ec\uae30\uc5d0\ub294 \ub178\ub3d9\uae30\uc900 \uc900\uc218 \uae30\ucd08\uc790\ub8cc, \uace0\ucda9\ucc98\ub9ac, \uc2dc\uc815 \uae30\ub85d, \uadfc\ub85c\uc2dc\uac04, \uc784\uae08, \ucc44\uc6a9 \uad00\ud589, \uc0b0\uc5c5\uc548\uc804\ubcf4\uac74, \ud658\uacbd \uc778\ud5c8\uac00, \ubc30\ucd9c\/\uc5d0\ub108\uc9c0 \ub370\uc774\ud130, \ud3d0\uc218\/\ud3d0\uae30\ubb3c \ud1b5\uc81c, \ud558\ub3c4\uae09 \ud1b5\uc81c\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n

B. \uace0\uac1d\u00b7\uc81c\ud488\u00b7\uc0ac\uc5c5\uc7a5\u00b7\uad6d\uac00\ubcc4 \uc704\ud5d8 \ub178\ucd9c\uc744 \uc9c0\ub3c4\ucc98\ub7fc \uc815\ub9ac\ud558\ub77c<\/strong><\/h2>\n

\ubaa8\ub4e0 \uace0\uac1d\uc744 \ub611\uac19\uc774 \ub300\uc751\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624. \uc0c8 \uae30\uc900 \uc544\ub798\uc5d0\uc11c\ub3c4 \uc801\uc6a9 \ub300\uc0c1\uc5d0 \ub0a8\uc744 \uac00\ub2a5\uc131\uc774 \ud070 \uace0\uac1d\uc774 \ub204\uad6c\uc778\uc9c0, \uc5b4\ub5a4 \uc81c\ud488\uad70\uc774 \uc778\uad8c \ub610\ub294 \ud658\uacbd \uace0\uc704\ud5d8\uacfc \uc5f0\uacb0\ub418\ub294\uc9c0 \ud30c\uc545\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

C. \u2018\ube44\ub840\uc801\u2019\uc774\uc9c0\ub9cc \ub354 \uad6c\uccb4\uc801\uc778 \uc815\ubcf4\uc694\uccad\uc5d0 \ub300\ube44\ud558\ub77c<\/strong><\/h2>\n

Omnibus \ubb38\uc548\uc740 \uad6c\ub9e4\uae30\uc5c5\uc774 \ub35c \ub9ce\uc740 \uc815\ubcf4\ub97c \uc694\uccad\ud558\ub418 \ub354 \uc815\ud655\ud55c \uc815\ubcf4\ub97c \uc694\uccad\ud560 \uadfc\uac70\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc0ac\uc5c5\uc7a5 \ud300\uc774 \ubb38\uc11c\ud654\ub41c \uc99d\ube59\uc744 \ubc14\ud0d5\uc73c\ub85c \ud45c\uc801\ud615 \uc9c8\ubb38\uc5d0 \ube60\ub974\uace0 \uc77c\uad00\ub418\uac8c \ub2f5\ud560 \uc218 \uc788\ub3c4\ub85d \ud6c8\ub828\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

D. \uc801\uc6a9 \ubc94\uc704 \ubc16 \uae30\uc5c5\uc740 \uc790\uc728\ubcf4\uace0 \uae30\uc900\uc120\uc744 \ud65c\uc6a9\ud558\ub77c<\/strong><\/h2>\n

\uc911\uc18c\uae30\uc5c5 \ubc0f \uc911\uacac\uae30\uc5c5\uc740 \ubc95\uc801 \uc758\ubb34\uac00 \uc5c6\ub354\ub77c\ub3c4, \uc0c8\ub86d\uac8c \ud615\uc131\ub418\ub294 CSRD \uc790\uc728\uae30\uc900 \ubc29\ud5a5(\uc81c29ca\uc870 \/ VSME \uae30\ubc18 \uc811\uadfc)\uc5d0 \ub9de\ucdb0 \ub0b4\ubd80 \uacf5\uc2dc \uccb4\uacc4\ub97c \uc815\ub82c\ud558\ub294 \uac83\uc774 \ud569\ub9ac\uc801\uc785\ub2c8\ub2e4. \uc774\ub807\uac8c \ud558\uba74 \uc911\ubcf5\ub418\ub294 \uace0\uac1d \uc124\ubb38\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

E. \uace0\ucda9\ucc98\ub9ac\uc640 \uc2dc\uc815\uc870\uce58\uc758 \uc2e0\ub8b0\uc131\uc744 \ub192\uc5ec\ub77c<\/strong><\/h2>\n

\uc704\ud5d8\uae30\ubc18 \uc2e4\uc0ac\uc5d0\uc11c\ub294 \uad6c\ub9e4\uae30\uc5c5\uc774 \ubb38\uc81c\ub97c \uc2e4\uc81c\ub85c \uc2dd\ubcc4\ud558\uace0 \ud6a8\uacfc\uc801\uc73c\ub85c \uc2dc\uc815\ud558\ub294\uc9c0\ub97c \ub9e4\uc6b0 \uc911\uc694\ud558\uac8c \ubd05\ub2c8\ub2e4. \uace0\ucda9\ucc98\ub9ac \uccb4\uacc4\uac00 \uc57d\ud558\uac70\ub098 \uc2dc\uc815\uc870\uce58 \ud6c4\uc18d\uad00\ub9ac \ud488\uc9c8\uc774 \ub0ae\uc73c\uba74 \uacf5\uae09\uc5c5\uccb4\uac00 \uace0\uc6b0\uc120\uc21c\uc704 \uc704\ud5d8\uad70\uc73c\ub85c \uc62c\ub77c\uac08 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

F. \uacc4\uc57d\uc744 \uc870\uae30\uc5d0 \uc810\uac80\ud558\ub77c<\/strong><\/h2>\n

\uc9d1\ud589\uc704\uc6d0\ud68c\uac00 \uac00\uc774\ub4dc\ub77c\uc778\uacfc \ud45c\uc900 \uacc4\uc57d\uc870\ud56d\uc744 \ub9c8\ub828\ud574 \uac00\ub294 \uacfc\uc815\uc5d0\uc11c, \uacf5\uae09\uc5c5\uccb4 \ud589\ub3d9\uac15\ub839, \uac10\uc0ac\uad8c, \ub370\uc774\ud130 \uc694\uccad, \uc0ac\uac74 \ud1b5\uc9c0 \uc870\ud56d, \uc2dc\uc815 \uc758\ubb34 \uc870\ud56d\uc758 \uac1c\uc815\uc774 \uc608\uc0c1\ub429\ub2c8\ub2e4.<\/p>\n

G. \uae30\ud6c4 \ub300\uc751 \uc5ed\ub7c9\uc740 \uacc4\uc18d \uac15\ud654\ud558\ub77c<\/strong><\/h2>\n

CSDDD \uc804\ud658\uacc4\ud68d \uc758\ubb34\uac00 \uc5c6\uc5b4\uc84c\ub354\ub77c\ub3c4, \uc5d0\ub108\uc9c0 \ub370\uc774\ud130 \ud488\uc9c8, \ubc30\ucd9c \uae30\uc900\uc120, \uac10\ucd95 \uacc4\ud68d \uc218\ub9bd\uc740 \uacc4\uc18d \uc9c4\uc804\uc2dc\ucf1c\uc57c \ud569\ub2c8\ub2e4. \uad6c\ub9e4\uae30\uc5c5, \uae08\uc735\uae30\uad00, \uadf8\ub9ac\uace0 \ub2e4\ub978 EU \uaddc\uc815\ub4e4\uc774 \uacc4\uc18d \uc774\ub97c \uc694\uad6c\ud560 \uac00\ub2a5\uc131\uc774 \ud07d\ub2c8\ub2e4.<\/p>\n

2026\u20132028\ub144\uc5d0 \ubaa8\ub2c8\ud130\ub9c1\ud560 \uc0ac\ud56d(Desk \uc810\uac80 \ubaa9\ub85d)<\/strong><\/h2>\n

EU \uad00\ubcf4 \uac8c\uc7ac\uc77c\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624<\/strong>. \uc774 \ub0a0\uc9dc\ubd80\ud130 \ubc1c\ud6a8\uc640 \uad6d\ub0b4\ubc95 \uc804\ud658\uc5d0 \ub300\ud55c \ubc95\uc801 \uc2dc\uacc4\uac00 \uc2dc\uc791\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n

\uc9d1\ud589\uc704\uc6d0\ud68c\uc758 \uc81c29ca\uc870 \uc790\uc728\uae30\uc900 \uc791\uc5c5\uc744 \ucd94\uc801\ud558\uc2ed\uc2dc\uc624<\/strong>. \uc774\uac83\uc774 \uacf5\uae09\uc5c5\uccb4 \uacf5\uc2dc \uc694\uccad\uc758 \uc0ac\uc2e4\uc0c1 \ud45c\uc900 \uc591\uc2dd\uc774 \ub420 \uc218 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n

\uc9d1\ud589\uc704\uc6d0\ud68c\uc758 CSDDD \uac00\uc774\ub4dc\ub77c\uc778 \ubc0f \ud45c\uc900 \uacc4\uc57d\uc870\ud56d\uc744 \ucd94\uc801\ud558\uc2ed\uc2dc\uc624<\/strong>(\ud2b9\ud788 2027\u20132028\ub144 \uc8fc\uc694 \uc2dc\uc810). \uc774\ub294 \uc870\ub2ec \ubc0f \ubc95\ubb34 \uc2e4\ubb34\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \uc904 \uac83\uc785\ub2c8\ub2e4.<\/p>\n

\ud68c\uc6d0\uad6d\ubcc4 \uad6d\ub0b4\ubc95 \uc804\ud658 \ubc29\uc2dd\uc744 \ucd94\uc801\ud558\uc2ed\uc2dc\uc624<\/strong>. \uc9d1\ud589 \ubc29\uc2dd\uacfc \ucc45\uc784 \uacbd\ub85c\uac00 \uad6d\uac00\ubcc4\ub85c \ub2ec\ub77c\uc9c8 \uc218 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n

\ubc95\ubb38\ub9cc\uc774 \uc544\ub2c8\ub77c \uad6c\ub9e4\uae30\uc5c5\uc758 \uc2e4\uc81c \ud589\ub3d9\ub3c4 \ucd94\uc801\ud558\uc2ed\uc2dc\uc624<\/strong>. \uc0c1\uc5c5\uc801 \uc774\ud589\uc740 \uacf5\uc2dd \ubc95\uc815 \uc2dc\ud55c\ubcf4\ub2e4 \uc55e\uc11c \uc6c0\uc9c1\uc774\ub294 \uacbd\uc6b0\uac00 \ub9ce\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n

APAC \uacf5\uae09\ub9dd\uc5d0 \ub300\ud55c \ud575\uc2ec \uacb0\ub860<\/strong><\/h2>\n

Omnibus I \uac1c\uc815\uc740 \uc2e4\uc81c \ubcc0\ud654\uc774\uace0, \uc601\ud5a5\ub3c4 \ud07d\ub2c8\ub2e4. \uc9c1\uc811 \uc801\uc6a9 \ubc94\uc704\uc640 \uc77c\ubd80 \uc808\ucc28 \ubd80\ub2f4\uc740 \uc904\uc5b4\ub4ed\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774\uac83\uc774 EU \uc8fc\ub3c4\uc758 \uacf5\uae09\ub9dd \uc2e4\uc0ac\uc640 \uc9c0\uc18d\uac00\ub2a5\uc131 \ub370\uc774\ud130 \uc694\uad6c\ub97c \ub05d\ub0b4\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4<\/strong>.<\/p>\n

\uc2e4\ubb34\uc0c1 \ud575\uc2ec \ubcc0\ud654\ub294 \uc774\uac83\uc785\ub2c8\ub2e4: \uad11\ubc94\uc704\ud558\uace0 \ud45c\uc900\ud654\ub41c \ubd80\ub2f4\uc5d0\uc11c, \ub354 \ud45c\uc801\ud654\ub418\uace0 \uc704\ud5d8\uae30\ubc18\uc774\uba70 \uad6c\ub9e4\uae30\uc5c5 \uc8fc\ub3c4\uc758 \uc694\uad6c\ub85c \uc774\ub3d9<\/strong>.<\/p>\n

APAC \uacf5\uae09\uc5c5\uccb4\uc758 \ucd5c\uc120\uc758 \ub300\uc751\uc740 \uba48\ucd94\ub294 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ucd94\uac00\ub85c \ud655\ubcf4\ub41c \uc2dc\uac04\uc744 \ud65c\uc6a9\ud574 \ub354 \uc815\ub3c8\ub41c \uc99d\ube59 \uae30\ubc18, \ub354 \uac15\ud55c \uc2dc\uc815 \uc5ed\ub7c9, \ub354 \uaddc\uc728 \uc788\ub294 \ub300\uc751 \uccb4\uacc4\ub97c \uad6c\ucd95\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ub300\ud615 \uad6c\ub9e4\uae30\uc5c5\uc774 \uc0c8\ub85c\uc6b4 \uc774\ud589 \ubaa8\ub378\uc744 \ubcf8\uaca9\uc801\uc73c\ub85c \uad73\ud788\uae30 \uc804\uc5d0 \uc900\ube44\ub97c \ub9c8\uccd0\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

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

\uadf8\ub807\uc2b5\ub2c8\ub2e4. CSRD\uc640 CSDDD \uac1c\uc815 \ub0b4\uc6a9\uc744 \ub2f4\uc740 Omnibus I \uac1c\uc815\uc9c0\uce68\uc740 2025\ub144 12\uc6d4 \uc720\ub7fd\uc758\ud68c \uc2b9\uc778\uc5d0 \uc774\uc5b4, 2026\ub144 2\uc6d4 24\uc77c EU \uc774\uc0ac\ud68c\uc758 \ucd5c\uc885 \uc2b9\uc778\uc744 \ubc1b\uc558\uc2b5\ub2c8\ub2e4. EU \uc774\uc0ac\ud68c\ub294 \uc774\ubc88 \uc2b9\uc778\uc774 \ub9c8\uc9c0\ub9c9 \uc2b9\uc778 \ub2e8\uacc4\ub77c\uace0 \ubc1d\ud614\uace0, \uad00\ubcf4(Official Journal) \uac8c\uc7ac\uac00 \uace7 \uc774\ub904\uc9c8 \uc608\uc815\uc774\uba70, \uac8c\uc7ac\uc77c\ub85c\ubd80\ud130 20\uc77c\uc9f8 \ub418\ub294 \ub0a0 \ubc1c\ud6a8\ub41c\ub2e4\uace0 \uc124\uba85\ud588\uc2b5\ub2c8\ub2e4. \uc2e4\ubb34\uc801\uc73c\ub85c \ubcf4\uba74, \uc774\ub294 \ubc95\uc758 \ud070 \ud2c0\uc744 \ub458\ub7ec\uc2fc \uc815\uce58\uc801 \uacf5\ubc29\uc774 \uc0ac\uc2e4\uc0c1 \ub9c8\ubb34\ub9ac\ub410\ub2e4\ub294 \ub73b\uc785\ub2c8\ub2e4. \uc774\uc81c \ucd08\uc810\uc740 \uad00\ubcf4 \uac8c\uc7ac, \ubc1c\ud6a8, \ud68c\uc6d0\uad6d\uc758 \uad6d\ub0b4\ubc95 \uc804\ud658(\uc774\ud589\uc785\ubc95), \uc9d1\ud589\uc704\uc6d0\ud68c \uac00\uc774\ub4dc\ub77c\uc778, \uae30\uc5c5\uc758 \uc774\ud589 \uc804\ub7b5 \uc120\ud0dd\uc73c\ub85c \uc62e\uaca8\uac11\ub2c8\ub2e4. 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