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\u0a15\u0a30\u0a28 \u0a35\u0a3e\u0a32\u0a47 EU \u0a16\u0a30\u0a40\u0a26\u0a26\u0a3e\u0a30 \u0a18\u0a71\u0a1f \u0a39\u0a4b\u0a23\u0a17\u0a47, \u0a2a\u0a30 \u0a26\u0a3e\u0a07\u0a30\u0a47 \u0a35\u0a3f\u0a71\u0a1a \u0a2c\u0a1a\u0a47 \u0a16\u0a30\u0a40\u0a26\u0a26\u0a3e\u0a30 \u0a05\u0a1c\u0a47 \u0a35\u0a40 \u0a38\u0a2a\u0a32\u0a3e\u0a07\u0a30 \u0a21\u0a3e\u0a1f\u0a3e \u0a2e\u0a70\u0a17\u0a23\u0a17\u0a47 \u2014 \u0a39\u0a41\u0a23 \u0a39\u0a4b\u0a30 \u0a05\u0a28\u0a41\u0a2a\u0a3e\u0a24\u0a3f\u0a15\u0a24\u0a3e \u0a28\u0a3f\u0a2f\u0a2e\u0a3e\u0a02 \u0a28\u0a3e\u0a32\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSRD \u0a39\u0a47\u0a20 value chain \u0a21\u0a3e\u0a1f\u0a3e \u0a2e\u0a70\u0a17\u0a3e\u0a02<\/strong><\/td>\n<td>ESRS \u0a26\u0a47 \u0a05\u0a2e\u0a32 \u0a39\u0a47\u0a20 \u0a38\u0a2a\u0a32\u0a3e\u0a07\u0a30\u0a3e\u0a02 \u0a24\u0a4b\u0a02 \u0a35\u0a3f\u0a06\u0a2a\u0a15 \u0a21\u0a3e\u0a1f\u0a3e \u0a2e\u0a70\u0a17 \u0a38\u0a70\u0a2d\u0a35 \u0a38\u0a40<\/td>\n<td>ESRS 1,000 \u0a24\u0a4b\u0a02 \u0a18\u0a71\u0a1f \u0a15\u0a30\u0a2e\u0a1a\u0a3e\u0a30\u0a40\u0a06\u0a02 \u0a35\u0a3e\u0a32\u0a40\u0a06\u0a02 value chain \u0a07\u0a15\u0a3e\u0a08\u0a06\u0a02 \u0a24\u0a4b\u0a02 \u0a38\u0a41\u0a07\u0a71\u0a1b\u0a3f\u0a15 \u0a2e\u0a3f\u0a06\u0a30 \u0a26\u0a40 \u0a39\u0a71\u0a26 \u0a24\u0a4b\u0a02 \u0a2c\u0a3e\u0a39\u0a30 \u0a26\u0a40 \u0a1c\u0a3e\u0a23\u0a15\u0a3e\u0a30\u0a40 \u0a32\u0a3e\u0a1c\u0a3c\u0a2e\u0a40 \u0a28\u0a39\u0a40\u0a02 \u0a15\u0a30 \u0a38\u0a15\u0a26\u0a3e<\/td>\n<td>\u0a1b\u0a4b\u0a1f\u0a47 APAC \u0a38\u0a2a\u0a32\u0a3e\u0a07\u0a30\u0a3e\u0a02 \u0a28\u0a42\u0a70 \u0a2c\u0a47\u0a39\u0a71\u0a26 \u0a21\u0a3e\u0a1f\u0a3e \u0a2e\u0a70\u0a17\u0a3e\u0a02 \u0a26\u0a3e \u0a35\u0a3f\u0a30\u0a4b\u0a27 \u0a15\u0a30\u0a28 \u0a32\u0a08 \u0a39\u0a4b\u0a30 \u0a2e\u0a1c\u0a3c\u0a2c\u0a42\u0a24 \u0a05\u0a27\u0a3e\u0a30 \u0a2e\u0a3f\u0a32\u0a26\u0a3e \u0a39\u0a48\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSRD \u0a38\u0a48\u0a15\u0a1f\u0a30-\u0a35\u0a3f\u0a38\u0a3c\u0a47\u0a38\u0a3c ESRS<\/strong><\/td>\n<td>\u0a15\u0a2e\u0a3f\u0a36\u0a28 \u0a15\u0a4b\u0a32 \u0a38\u0a48\u0a15\u0a1f\u0a30-\u0a35\u0a3f\u0a38\u0a3c\u0a47\u0a38\u0a3c \u0a2e\u0a3f\u0a06\u0a30 \u0a1c\u0a3e\u0a30\u0a40 \u0a15\u0a30\u0a28 \u0a26\u0a3e \u0a05\u0a27\u0a3f\u0a15\u0a3e\u0a30 \u0a38\u0a40<\/td>\n<td>\u0a09\u0a39 \u0a05\u0a27\u0a3f\u0a15\u0a3e\u0a30 \u0a39\u0a1f\u0a3e \u0a26\u0a3f\u0a71\u0a24\u0a3e \u0a17\u0a3f\u0a06 (\u0a39\u0a41\u0a23 \u0a38\u0a48\u0a15\u0a1f\u0a30-\u0a35\u0a3f\u0a38\u0a3c\u0a47\u0a38\u0a3c ESRS \u0a26\u0a3e \u0a32\u0a3e\u0a1c\u0a3c\u0a2e\u0a40 \u0a2e\u0a70\u0a21\u0a47\u0a1f \u0a28\u0a39\u0a40\u0a02)<\/td>\n<td>\u0a32\u0a3e\u0a1c\u0a3c\u0a2e\u0a40 \u0a38\u0a48\u0a15\u0a1f\u0a30 \u0a21\u0a3e\u0a1f\u0a3e \u0a26\u0a40 \u0a07\u0a15 \u0a39\u0a4b\u0a30 \u0a2a\u0a30\u0a24 \u0a26\u0a3e \u0a1c\u0a4b\u0a16\u0a3c\u0a2e \u0a18\u0a1f\u0a26\u0a3e \u0a39\u0a48, \u0a39\u0a3e\u0a32\u0a3e\u0a02\u0a15\u0a3f \u0a38\u0a48\u0a15\u0a1f\u0a30 \u0a17\u0a3e\u0a08\u0a21\u0a48\u0a02\u0a38 \u0a2b\u0a3f\u0a30 \u0a35\u0a40 \u0a06 \u0a38\u0a15\u0a26\u0a40 \u0a39\u0a48\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSRD \u0a24\u0a4b\u0a02 \u0a2c\u0a3e\u0a39\u0a30 \u0a15\u0a70\u0a2a\u0a28\u0a40\u0a06\u0a02 \u0a32\u0a08 \u0a38\u0a41\u0a07\u0a71\u0a1b\u0a3f\u0a15 \u0a2e\u0a3f\u0a06\u0a30<\/strong><\/td>\n<td>VSME \u0a2a\u0a39\u0a3f\u0a32\u0a3e\u0a02 \u0a17\u0a3e\u0a08\u0a21\u0a48\u0a02\u0a38\/\u0a38\u0a3f\u0a2b\u0a3c\u0a3e\u0a30\u0a38\u0a3c \u0a26\u0a47 \u0a06\u0a27\u0a3e\u0a30 \u0a35\u0a1c\u0a4b\u0a02 \u0a2e\u0a4c\u0a1c\u0a42\u0a26 \u0a38\u0a40<\/td>\n<td>\u0a28\u0a35\u0a3e\u0a02 <strong>Article 29ca<\/strong> \u0a15\u0a2e\u0a3f\u0a36\u0a28 \u0a28\u0a42\u0a70 \u22641,000 \u0a15\u0a30\u0a2e\u0a1a\u0a3e\u0a30\u0a40\u0a06\u0a02 \u0a35\u0a3e\u0a32\u0a40\u0a06\u0a02 \u0a07\u0a15\u0a3e\u0a08\u0a06\u0a02 \u0a32\u0a08 <strong>\u0a38\u0a41\u0a07\u0a71\u0a1b\u0a3f\u0a15 \u0a2e\u0a3f\u0a06\u0a30<\/strong> \u0a05\u0a2a\u0a23\u0a3e\u0a09\u0a23 \u0a26\u0a3e \u0a05\u0a27\u0a3f\u0a15\u0a3e\u0a30 \u0a26\u0a3f\u0a70\u0a26\u0a3e \u0a39\u0a48, Recommendation (EU) 2025\/1710 \u0a26\u0a47 \u0a06\u0a27\u0a3e\u0a30 \u2018\u0a24\u0a47<\/td>\n<td>\u0a38\u0a70\u0a2d\u0a3e\u0a35\u0a28\u0a3e \u0a39\u0a48 \u0a15\u0a3f \u0a07\u0a39\u0a40 \u0a1f\u0a48\u0a02\u0a2a\u0a32\u0a47\u0a1f EU \u0a16\u0a30\u0a40\u0a26\u0a26\u0a3e\u0a30 APAC \u0a26\u0a40\u0a06\u0a02 \u0a1b\u0a4b\u0a1f\u0a40\u0a06\u0a02 \u0a05\u0a24\u0a47 \u0a2e\u0a71\u0a27\u0a2e \u0a15\u0a70\u0a2a\u0a28\u0a40\u0a06\u0a02 \u0a24\u0a4b\u0a02 \u0a2e\u0a70\u0a17\u0a23\u0964<\/td>\n<\/tr>\n<tr>\n<td><strong>CSRD \u0a05\u0a36\u0a4b\u0a30\u0a48\u0a02\u0a38<\/strong><\/td>\n<td>\u0a15\u0a2e\u0a3f\u0a36\u0a28 \u0a35\u0a71\u0a32\u0a4b\u0a02 reasonable assurance standards \u0a35\u0a71\u0a32 \u0a05\u0a71\u0a17\u0a47 \u0a35\u0a27\u0a23 \u0a26\u0a3e \u0a30\u0a3e\u0a39<\/td>\n<td>reasonable assurance standards \u0a05\u0a2a\u0a23\u0a3e\u0a09\u0a23 \u0a26\u0a40 \u0a32\u0a4b\u0a5c \u0a39\u0a1f\u0a3e\u0a08 \u0a17\u0a08<\/td>\n<td>\u0a16\u0a30\u0a1a 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\u0a2c\u0a47\u0a05\u0a28\u0a41\u0a2a\u0a3e\u0a24\u0a3f\u0a15 \u0a05\u0a24\u0a47 \u0a2c\u0a39\u0a41\u0a24 \u0a35\u0a71\u0a21\u0a40\u0a06\u0a02 \u0a2a\u0a4d\u0a30\u0a36\u0a28\u0a3e\u0a35\u0a32\u0a40\u0a06\u0a02 \u0a28\u0a42\u0a70 \u0a1a\u0a41\u0a23\u0a4c\u0a24\u0a40 \u0a26\u0a47\u0a23 \u0a32\u0a08 \u0a38\u0a2a\u0a38\u0a3c\u0a1f \u0a06\u0a27\u0a3e\u0a30 \u0a2e\u0a3f\u0a32\u0a26\u0a3e \u0a39\u0a48\u0964<\/p>\n<h2><strong>6) reasonable assurance \u0a35\u0a71\u0a32 \u0a35\u0a27\u0a23 \u0a26\u0a3e \u0a30\u0a38\u0a24\u0a3e \u0a28\u0a30\u0a2e \u0a15\u0a40\u0a24\u0a3e \u0a17\u0a3f\u0a06<\/strong><\/h2>\n<p>Recitals \u0a26\u0a71\u0a38\u0a26\u0a47 \u0a39\u0a28 \u0a15\u0a3f \u0a15\u0a2e\u0a3f\u0a36\u0a28 \u0a32\u0a08 <strong>reasonable assurance standards<\/strong> \u0a05\u0a2a\u0a23\u0a3e\u0a09\u0a23 \u0a26\u0a40 \u0a32\u0a4b\u0a5c \u0a39\u0a1f\u0a3e\u0a08 \u0a1c\u0a3e \u0a30\u0a39\u0a40 \u0a39\u0a48, \u0a24\u0a3e\u0a02 \u0a1c\u0a4b \u0a05\u0a36\u0a4b\u0a30\u0a48\u0a02\u0a38 \u0a16\u0a30\u0a1a 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\u0a2c\u0a3f\u0a06\u0a28 financing, listing \u0a1c\u0a3e\u0a02 transaction activity \u0a32\u0a08 \u0a2e\u0a39\u0a71\u0a24\u0a35\u0a2a\u0a42\u0a30\u0a28 \u0a39\u0a28\u0964<\/p>\n<h2><strong>Omnibus I \u0a39\u0a47\u0a20 CSDDD \u0a35\u0a3f\u0a71\u0a1a \u0a05\u0a38\u0a32 \u0a24\u0a2c\u0a26\u0a40\u0a32\u0a40\u0a06\u0a02 (\u0a05\u0a70\u0a24\u0a3f\u0a2e \u0a2a\u0a3e\u0a20)<\/strong><\/h2>\n<h2><strong>1) CSDDD \u0a26\u0a3e \u0a26\u0a3e\u0a07\u0a30\u0a3e \u0a39\u0a41\u0a23 \u0a38\u0a3f\u0a30\u0a2b\u0a3c \u0a38\u0a2d \u0a24\u0a4b\u0a02 \u0a35\u0a71\u0a21\u0a40\u0a06\u0a02 \u0a15\u0a70\u0a2a\u0a28\u0a40\u0a06\u0a02 \u0a24\u0a71\u0a15<\/strong><\/h2>\n<p>\u0a38\u0a4b\u0a27\u0a47 Article 2 thresholds \u0a05\u0a28\u0a41\u0a38\u0a3e\u0a30 \u0a39\u0a41\u0a23 \u0a26\u0a3e\u0a07\u0a30\u0a3e \u0a07\u0a39 \u0a39\u0a48: <strong>5,000 \u0a24\u0a4b\u0a02 \u0a35\u0a71\u0a27 \u0a15\u0a30\u0a2e\u0a1a\u0a3e\u0a30\u0a40<\/strong> \u0a05\u0a24\u0a47 <strong>\u20ac1.5 \u0a2c\u0a3f\u0a32\u0a40\u0a05\u0a28 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\u0a05\u0a15\u0a38\u0a30 \u0a15\u0a71\u0a2a\u0a5c\u0a47, \u0a2b\u0a41\u0a71\u0a1f\u0a35\u0a47\u0a05\u0a30, \u0a07\u0a32\u0a48\u0a15\u0a1f\u0a4d\u0a30\u0a4c\u0a28\u0a3f\u0a15\u0a38, consumer goods, retail \u0a05\u0a24\u0a47 branded manufacturing \u0a35\u0a3f\u0a71\u0a1a \u0a38\u0a2d \u0a24\u0a4b\u0a02 \u0a2a\u0a4d\u0a30\u0a2d\u0a3e\u0a35\u0a38\u0a3c\u0a3e\u0a32\u0a40 \u0a16\u0a30\u0a40\u0a26\u0a26\u0a3e\u0a30 \u0a39\u0a41\u0a70\u0a26\u0a40\u0a06\u0a02 \u0a39\u0a28\u0964<\/p>\n<h2><strong>2) \u0a1c\u0a4b\u0a16\u0a3c\u0a2e-\u0a05\u0a27\u0a3e\u0a30\u0a3f\u0a24 \u0a26\u0a3e\u0a07\u0a30\u0a3e \u0a28\u0a3f\u0a30\u0a27\u0a3e\u0a30\u0a23 \u0a05\u0a24\u0a47 \u0a24\u0a30\u0a1c\u0a40\u0a39-\u0a15\u0a4d\u0a30\u0a2e \u0a39\u0a4b\u0a30 \u0a38\u0a2a\u0a38\u0a3c\u0a1f<\/strong><\/h2>\n<p>Recitals \u0a05\u0a24\u0a47 \u0a38\u0a4b\u0a27\u0a47 \u0a2a\u0a4d\u0a30\u0a2c\u0a70\u0a27 \u0a1c\u0a3c\u0a4b\u0a30 \u0a26\u0a3f\u0a70\u0a26\u0a47 \u0a39\u0a28 \u0a15\u0a3f \u0a15\u0a70\u0a2a\u0a28\u0a40\u0a06\u0a02 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\u0a17\u0a3e\u0a39\u0a15 \u0a20\u0a47\u0a15\u0a3f\u0a06\u0a02, procurement requirements, \u0a35\u0a3f\u0a71\u0a24\u0a40 \u0a38\u0a3c\u0a30\u0a24\u0a3e\u0a02, \u0a16\u0a47\u0a24\u0a30\u0a35\u0a3e\u0a30 decarbonisation plans \u0a05\u0a24\u0a47 \u0a09\u0a24\u0a2a\u0a3e\u0a26-\u0a05\u0a27\u0a3e\u0a30\u0a3f\u0a24 \u0a28\u0a3f\u0a2f\u0a2e\u0a3e\u0a02 \u0a30\u0a3e\u0a39\u0a40\u0a02 \u0a1c\u0a3e\u0a30\u0a40 \u0a30\u0a39\u0a47\u0a17\u0a3e\u0964<\/p>\n<h2><strong>6) EU \u0a2a\u0a71\u0a27\u0a30 \u0a26\u0a3e \u0a07\u0a15\u0a38\u0a3e\u0a30 \u0a28\u0a3e\u0a17\u0a30\u0a3f\u0a15 \u0a1c\u0a3c\u0a3f\u0a70\u0a2e\u0a47\u0a35\u0a3e\u0a30\u0a40 \u0a2a\u0a4d\u0a30\u0a2c\u0a70\u0a27 \u0a39\u0a1f\u0a3f\u0a06; \u0a30\u0a3e\u0a38\u0a3c\u0a1f\u0a30\u0a40 \u0a1c\u0a3c\u0a3f\u0a70\u0a2e\u0a47\u0a35\u0a3e\u0a30\u0a40 \u0a15\u0a3e\u0a07\u0a2e<\/strong><\/h2>\n<p>\u0a15\u0a4c\u0a02\u0a38\u0a32 \u0a26\u0a47 \u0a05\u0a28\u0a41\u0a38\u0a3e\u0a30 \u0a05\u0a2a\u0a21\u0a47\u0a1f \u0a28\u0a3f\u0a2f\u0a2e <strong>EU \u0a2a\u0a71\u0a27\u0a30 \u0a26\u0a47 harmonised liability regime<\/strong> \u0a28\u0a42\u0a70 \u0a39\u0a1f\u0a3e\u0a09\u0a02\u0a26\u0a47 \u0a39\u0a28\u0964 \u0a38\u0a4b\u0a27\u0a3f\u0a06 Article 29 paragraph 1 \u0a39\u0a1f\u0a3e \u0a15\u0a47 \u0a30\u0a3e\u0a38\u0a3c\u0a1f\u0a30\u0a40 \u0a15\u0a3e\u0a28\u0a42\u0a70\u0a28-\u0a05\u0a27\u0a3e\u0a30\u0a3f\u0a24 liability structure \u0a2c\u0a30\u0a15\u0a30\u0a3e\u0a30 \u0a30\u0a71\u0a16\u0a26\u0a3e \u0a39\u0a48, \u0a05\u0a24\u0a47 \u0a1c\u0a3f\u0a71\u0a25\u0a47 \u0a30\u0a3e\u0a38\u0a3c\u0a1f\u0a30\u0a40 \u0a15\u0a3e\u0a28\u0a42\u0a70\u0a28 \u0a39\u0a47\u0a20 liability \u0a38\u0a25\u0a3e\u0a2a\u0a3f\u0a24 \u0a39\u0a4b\u0a35\u0a47 \u0a09\u0a71\u0a25\u0a47 \u0a2a\u0a42\u0a30\u0a47 \u0a2e\u0a41\u0a06\u0a35\u0a1c\u0a3c\u0a47 \u0a26\u0a3e \u0a39\u0a71\u0a15 \u0a15\u0a3e\u0a07\u0a2e \u0a30\u0a39\u0a3f\u0a70\u0a26\u0a3e \u0a39\u0a48\u0964<\/p>\n<h3><strong>\u0a07\u0a39 \u0a15\u0a3f\u0a09\u0a02 \u0a2e\u0a39\u0a71\u0a24\u0a35\u0a2a\u0a42\u0a30\u0a28 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timing \u0a2c\u0a3e\u0a30\u0a47 \u0a16\u0a3e\u0a38 \u0a1c\u0a3c\u0a3f\u0a15\u0a30 \u0a05\u0a24\u0a47 <strong>26 \u0a1c\u0a41\u0a32\u0a3e\u0a08 2028<\/strong> \u0a26\u0a40 \u0a15\u0a5c\u0a40 \u0a2e\u0a3f\u0a24\u0a40 CSDDD transposition \u0a32\u0a08 \u0a26\u0a3f\u0a71\u0a24\u0a40 \u0a17\u0a08 \u0a39\u0a48\u0964<\/p>\n<h3><strong>\u0a15\u0a40 \u0a26\u0a47\u0a16\u0a23\u0a3e \u0a39\u0a48<\/strong><\/h3>\n<p>\u0a30\u0a3e\u0a38\u0a3c\u0a1f\u0a30\u0a40 \u0a05\u0a2e\u0a32 \u0a26\u0a47 \u0a30\u0a41\u0a16 \u0a05\u0a24\u0a47 enforcement style \u0a35\u0a3f\u0a71\u0a1a \u0a2b\u0a3c\u0a30\u0a15 \u0a30\u0a39\u0a3f \u0a38\u0a15\u0a26\u0a3e \u0a39\u0a48, \u0a16\u0a3c\u0a3e\u0a38 \u0a15\u0a30\u0a15\u0a47 \u0a28\u0a3e\u0a17\u0a30\u0a3f\u0a15 \u0a1c\u0a3c\u0a3f\u0a70\u0a2e\u0a47\u0a35\u0a3e\u0a30\u0a40 \u0a26\u0a40 \u0a2a\u0a4d\u0a30\u0a15\u0a3f\u0a30\u0a3f\u0a06, supervisory practice, evidence standards \u0a05\u0a24\u0a47 \u0a2e\u0a4c\u0a1c\u0a42\u0a26\u0a3e \u0a30\u0a3e\u0a38\u0a3c\u0a1f\u0a30\u0a40 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\u0a1b\u0a4b\u0a1f\u0a40\u0a06\u0a02 \u0a07\u0a15\u0a3e\u0a08\u0a06\u0a02 \u0a32\u0a08 <strong>\u0a38\u0a41\u0a07\u0a71\u0a1b\u0a3f\u0a15 \u0a2e\u0a3f\u0a06\u0a30 (Article 29ca)<\/strong>, \u0a05\u0a24\u0a47 <strong>CSDDD guidance \/ model clauses<\/strong> 2027\u20132028 \u0a24\u0a71\u0a15\u0964<\/p>\n<h3><strong>\u0a07\u0a39 \u0a15\u0a3f\u0a09\u0a02 \u0a2e\u0a39\u0a71\u0a24\u0a35\u0a2a\u0a42\u0a30\u0a28 \u0a39\u0a48<\/strong><\/h3>\n<p>\u0a07\u0a71\u0a25\u0a47 \u201cmarket practice\u201d \u0a2e\u0a1c\u0a3c\u0a2c\u0a42\u0a24 \u0a39\u0a4b\u0a35\u0a47\u0a17\u0a40\u0964 \u0a2d\u0a3e\u0a35\u0a47\u0a02 \u0a15\u0a3e\u0a28\u0a42\u0a70\u0a28\u0a40 \u0a26\u0a3e\u0a07\u0a30\u0a3e \u0a18\u0a1f\u0a3f\u0a06 \u0a39\u0a48, \u0a2a\u0a30 \u0a1c\u0a47 guidance \u0a35\u0a3f\u0a38\u0a25\u0a3e\u0a30 \u0a35\u0a3e\u0a32\u0a40 \u0a39\u0a4b\u0a35\u0a47 \u0a05\u0a24\u0a47 \u0a35\u0a71\u0a21\u0a47 \u0a16\u0a30\u0a40\u0a26\u0a26\u0a3e\u0a30 \u0a07\u0a38\u0a28\u0a42\u0a70 \u0a35\u0a3f\u0a06\u0a2a\u0a15 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\u0a30\u0a39\u0a4b<\/strong><\/h2>\n<p>Omnibus \u0a2a\u0a3e\u0a20 \u0a16\u0a30\u0a40\u0a26\u0a26\u0a3e\u0a30\u0a3e\u0a02 \u0a28\u0a42\u0a70 \u0a18\u0a71\u0a1f \u0a2a\u0a30 \u0a39\u0a4b\u0a30 \u0a38\u0a1f\u0a40\u0a15 \u0a1c\u0a3e\u0a23\u0a15\u0a3e\u0a30\u0a40 \u0a2e\u0a70\u0a17\u0a23 \u0a26\u0a3e \u0a06\u0a27\u0a3e\u0a30 \u0a26\u0a3f\u0a70\u0a26\u0a3e \u0a39\u0a48\u0964 \u0a38\u0a3e\u0a08\u0a1f \u0a1f\u0a40\u0a2e\u0a3e\u0a02 \u0a28\u0a42\u0a70 \u0a38\u0a3f\u0a16\u0a32\u0a3e\u0a08 \u0a26\u0a3f\u0a13 \u0a15\u0a3f \u0a09\u0a39 documented evidence \u0a26\u0a47 \u0a06\u0a27\u0a3e\u0a30 \u2018\u0a24\u0a47 \u0a28\u0a3f\u0a36\u0a3e\u0a28\u0a3e\u0a2c\u0a70\u0a26\u0a40 \u0a2a\u0a4d\u0a30\u0a38\u0a3c\u0a28\u0a3e\u0a02 \u0a26\u0a3e \u0a24\u0a41\u0a30\u0a70\u0a24 \u0a05\u0a24\u0a47 \u0a07\u0a15\u0a38\u0a3e\u0a30 \u0a1c\u0a35\u0a3e\u0a2c \u0a26\u0a47\u0a23\u0964<\/p>\n<h2><strong>D. \u0a26\u0a3e\u0a07\u0a30\u0a47 \u0a24\u0a4b\u0a02 \u0a2c\u0a3e\u0a39\u0a30 \u0a07\u0a15\u0a3e\u0a08\u0a06\u0a02 \u0a32\u0a08 \u0a38\u0a41\u0a07\u0a71\u0a1b\u0a3f\u0a15 \u0a30\u0a3f\u0a2a\u0a4b\u0a30\u0a1f\u0a3f\u0a70\u0a17 \u0a26\u0a3e \u0a2c\u0a47\u0a38\u0a32\u0a3e\u0a08\u0a28 \u0a05\u0a2a\u0a23\u0a3e\u0a13<\/strong><\/h2>\n<p>\u0a1b\u0a4b\u0a1f\u0a40\u0a06\u0a02 \u0a05\u0a24\u0a47 \u0a2e\u0a71\u0a27\u0a2e \u0a15\u0a70\u0a2a\u0a28\u0a40\u0a06\u0a02 \u0a32\u0a08 \u0a07\u0a39 \u0a35\u0a27\u0a40\u0a06 \u0a15\u0a26\u0a2e \u0a39\u0a48 \u0a15\u0a3f \u0a09\u0a39 \u0a06\u0a2a\u0a23\u0a47 \u0a05\u0a70\u0a26\u0a30\u0a42\u0a28\u0a40 disclosures \u0a28\u0a42\u0a70 CSRD \u0a26\u0a47 \u0a09\u0a2d\u0a30\u0a26\u0a47 \u0a38\u0a41\u0a07\u0a71\u0a1b\u0a3f\u0a15 \u0a2e\u0a3f\u0a06\u0a30\u0a40 \u0a30\u0a41\u0a16 (Article 29ca \/ VSME-based approach) \u0a28\u0a3e\u0a32 \u0a2e\u0a3f\u0a32\u0a3e\u0a09\u0a23, \u0a2d\u0a3e\u0a35\u0a47\u0a02 \u0a15\u0a3e\u0a28\u0a42\u0a70\u0a28\u0a40 \u0a24\u0a4c\u0a30 \u2018\u0a24\u0a47 \u0a32\u0a3e\u0a1c\u0a3c\u0a2e\u0a40 \u0a28\u0a3e \u0a39\u0a4b\u0a35\u0a47\u0964 \u0a07\u0a38 \u0a28\u0a3e\u0a32 \u0a17\u0a3e\u0a39\u0a15\u0a3e\u0a02 \u0a26\u0a40\u0a06\u0a02 \u0a26\u0a41\u0a39\u0a30\u0a3e\u0a08\u0a06\u0a02 \u0a2a\u0a4d\u0a30\u0a38\u0a3c\u0a28\u0a3e\u0a35\u0a32\u0a40\u0a06\u0a02 \u0a18\u0a1f \u0a38\u0a15\u0a26\u0a40\u0a06\u0a02 \u0a39\u0a28\u0964<\/p>\n<h2><strong>E. grievance \u0a05\u0a24\u0a47 remediation \u0a26\u0a40 \u0a2d\u0a30\u0a4b\u0a38\u0a47\u0a2f\u0a4b\u0a17\u0a24\u0a3e \u0a2e\u0a1c\u0a3c\u0a2c\u0a42\u0a24 \u0a15\u0a30\u0a4b<\/strong><\/h2>\n<p>\u0a1c\u0a4b\u0a16\u0a3c\u0a2e-\u0a05\u0a27\u0a3e\u0a30\u0a3f\u0a24 due diligence \u0a39\u0a47\u0a20 \u0a16\u0a30\u0a40\u0a26\u0a26\u0a3e\u0a30 \u0a07\u0a39 \u0a27\u0a3f\u0a06\u0a28 \u0a28\u0a3e\u0a32 \u0a26\u0a47\u0a16\u0a23\u0a17\u0a47 \u0a15\u0a3f \u0a2e\u0a41\u0a71\u0a26\u0a47 \u0a2a\u0a1b\u0a3e\u0a23\u0a47 \u0a1c\u0a3e\u0a02\u0a26\u0a47 \u0a39\u0a28 \u0a05\u0a24\u0a47 \u0a22\u0a70\u0a17 \u0a28\u0a3e\u0a32 \u0a20\u0a40\u0a15 \u0a15\u0a40\u0a24\u0a47 \u0a1c\u0a3e\u0a02\u0a26\u0a47 \u0a39\u0a28 \u0a1c\u0a3e\u0a02 \u0a28\u0a39\u0a40\u0a02\u0964 \u0a15\u0a2e\u0a1c\u0a3c\u0a4b\u0a30 grievance mechanism \u0a1c\u0a3e\u0a02 corrective action follow-up \u0a26\u0a40 \u0a15\u0a2e\u0a1c\u0a3c\u0a4b\u0a30\u0a40 \u0a38\u0a2a\u0a32\u0a3e\u0a07\u0a30 \u0a28\u0a42\u0a70 high-priority risk bucket \u0a35\u0a3f\u0a71\u0a1a \u0a27\u0a71\u0a15 \u0a38\u0a15\u0a26\u0a40 \u0a39\u0a48\u0964<\/p>\n<h2><strong>F. \u0a20\u0a47\u0a15\u0a3f\u0a06\u0a02 \u0a26\u0a40 \u0a38\u0a2e\u0a40\u0a16\u0a3f\u0a06 \u0a1c\u0a32\u0a26\u0a40 \u0a36\u0a41\u0a30\u0a42 \u0a15\u0a30\u0a4b<\/strong><\/h2>\n<p>\u0a38\u0a2a\u0a32\u0a3e\u0a07\u0a30 \u0a15\u0a4b\u0a21, audit rights, data requests, incident notification clauses \u0a05\u0a24\u0a47 remediation obligations \u0a35\u0a3f\u0a71\u0a1a \u0a24\u0a2c\u0a26\u0a40\u0a32\u0a40\u0a06\u0a02 \u0a26\u0a40 \u0a09\u0a2e\u0a40\u0a26 \u0a30\u0a71\u0a16\u0a4b, \u0a1c\u0a3f\u0a35\u0a47\u0a02-\u0a1c\u0a3f\u0a35\u0a47\u0a02 \u0a15\u0a2e\u0a3f\u0a36\u0a28 guidance \u0a05\u0a24\u0a47 model contractual clauses \u0a24\u0a3f\u0a06\u0a30 \u0a15\u0a30\u0a26\u0a40 \u0a39\u0a48\u0964<\/p>\n<h2><strong>G. \u0a1c\u0a32\u0a35\u0a3e\u0a2f\u0a42 \u0a38\u0a2e\u0a30\u0a71\u0a25\u0a3e \u2018\u0a24\u0a47 \u0a15\u0a70\u0a2e \u0a1c\u0a3e\u0a30\u0a40 \u0a30\u0a71\u0a16\u0a4b<\/strong><\/h2>\n<p>\u0a2d\u0a3e\u0a35\u0a47\u0a02 CSDDD \u0a39\u0a47\u0a20 \u0a1f\u0a4d\u0a30\u0a3e\u0a02\u0a1c\u0a3c\u0a3f\u0a36\u0a28 \u0a2f\u0a4b\u0a1c\u0a28\u0a3e \u0a26\u0a40 \u0a32\u0a3e\u0a1c\u0a3c\u0a2e\u0a40 \u0a38\u0a3c\u0a30\u0a24 \u0a39\u0a1f \u0a17\u0a08 \u0a39\u0a48, \u0a2b\u0a3f\u0a30 \u0a35\u0a40 energy data quality, emissions baselines \u0a05\u0a24\u0a47 reduction planning \u2018\u0a24\u0a47 \u0a15\u0a70\u0a2e \u0a1c\u0a3e\u0a30\u0a40 \u0a30\u0a71\u0a16\u0a4b\u0964 \u0a16\u0a30\u0a40\u0a26\u0a26\u0a3e\u0a30, \u0a35\u0a3f\u0a71\u0a24\u0a40 \u0a38\u0a25\u0a3e\u0a2a\u0a28\u0a3e\u0a35\u0a3e\u0a02 \u0a05\u0a24\u0a47 \u0a39\u0a4b\u0a30 EU \u0a28\u0a3f\u0a2f\u0a2e \u0a05\u0a1c\u0a47 \u0a35\u0a40 \u0a07\u0a39 \u0a2e\u0a70\u0a17\u0a23\u0a17\u0a47\u0964<\/p>\n<h2><strong>2026\u20132028 \u0a35\u0a3f\u0a71\u0a1a \u0a15\u0a40 \u0a28\u0a3f\u0a17\u0a30\u0a3e\u0a28\u0a40 \u0a15\u0a30\u0a28\u0a40 \u0a39\u0a48 (Desk watchlist)<\/strong><\/h2>\n<p><strong>Official Journal \u0a35\u0a3f\u0a71\u0a1a \u0a2a\u0a4d\u0a30\u0a15\u0a3e\u0a36\u0a28 \u0a26\u0a40 \u0a24\u0a3e\u0a30\u0a40\u0a16 \u2018\u0a24\u0a47 \u0a28\u0a3f\u0a17\u0a30\u0a3e\u0a28\u0a40 \u0a15\u0a30\u0a4b<\/strong>, \u0a15\u0a3f\u0a09\u0a02\u0a15\u0a3f \u0a07\u0a38 \u0a28\u0a3e\u0a32 \u0a32\u0a3e\u0a17\u0a42 \u0a39\u0a4b\u0a23 \u0a05\u0a24\u0a47 transposition \u0a26\u0a40 \u0a15\u0a3e\u0a28\u0a42\u0a70\u0a28\u0a40 \u0a18\u0a5c\u0a40 \u0a36\u0a41\u0a30\u0a42 \u0a39\u0a41\u0a70\u0a26\u0a40 \u0a39\u0a48\u0964<\/p>\n<p><strong>Article 29ca \u0a39\u0a47\u0a20 \u0a38\u0a41\u0a07\u0a71\u0a1b\u0a3f\u0a15 \u0a2e\u0a3f\u0a06\u0a30\u0a3e\u0a02 \u2018\u0a24\u0a47 \u0a15\u0a2e\u0a3f\u0a36\u0a28 \u0a26\u0a3e \u0a15\u0a70\u0a2e \u0a1f\u0a30\u0a48\u0a15 \u0a15\u0a30\u0a4b<\/strong>, \u0a15\u0a3f\u0a09\u0a02\u0a15\u0a3f \u0a07\u0a39 \u0a38\u0a2a\u0a32\u0a3e\u0a07\u0a30 disclosures \u0a32\u0a08 de facto template \u0a2c\u0a23 \u0a38\u0a15\u0a26\u0a3e \u0a39\u0a48\u0964<\/p>\n<p><strong>CSDDD guidance \u0a05\u0a24\u0a47 \u0a15\u0a2e\u0a3f\u0a36\u0a28 \u0a26\u0a40\u0a06\u0a02 model contractual clauses \u0a1f\u0a30\u0a48\u0a15 \u0a15\u0a30\u0a4b<\/strong> (\u0a16\u0a3c\u0a3e\u0a38 \u0a15\u0a30\u0a15\u0a47 2027\u20132028 milestones), \u0a15\u0a3f\u0a09\u0a02\u0a15\u0a3f \u0a07\u0a39 procurement \u0a05\u0a24\u0a47 legal practice \u0a28\u0a42\u0a70 shape \u0a15\u0a30\u0a28\u0a17\u0a40\u0a06\u0a02\u0964<\/p>\n<p><strong>\u0a2e\u0a48\u0a02\u0a2c\u0a30 \u0a26\u0a47\u0a38\u0a3c\u0a3e\u0a02 \u0a26\u0a47 transposition \u0a1a\u0a4b\u0a23\u0a3e\u0a02 \u0a1f\u0a30\u0a48\u0a15 \u0a15\u0a30\u0a4b<\/strong>, \u0a15\u0a3f\u0a09\u0a02\u0a15\u0a3f enforcement style \u0a05\u0a24\u0a47 liability pathways \u0a35\u0a3f\u0a71\u0a1a \u0a2b\u0a30\u0a15 \u0a06 \u0a38\u0a15\u0a26\u0a3e \u0a39\u0a48\u0964<\/p>\n<p><strong>\u0a38\u0a3f\u0a30\u0a2b\u0a3c \u0a15\u0a3e\u0a28\u0a42\u0a70\u0a28\u0a40 \u0a2a\u0a3e\u0a20 \u0a28\u0a39\u0a40\u0a02, \u0a16\u0a30\u0a40\u0a26\u0a26\u0a3e\u0a30\u0a3e\u0a02 \u0a26\u0a47 \u0a35\u0a3f\u0a39\u0a3e\u0a30 \u0a28\u0a42\u0a70 \u0a35\u0a40 \u0a1f\u0a30\u0a48\u0a15 \u0a15\u0a30\u0a4b<\/strong>, \u0a15\u0a3f\u0a09\u0a02\u0a15\u0a3f \u0a35\u0a2a\u0a3e\u0a30\u0a15 \u0a05\u0a2e\u0a32 \u0a05\u0a15\u0a38\u0a30 \u0a30\u0a38\u0a2e\u0a40 \u0a15\u0a3e\u0a28\u0a42\u0a70\u0a28\u0a40 \u0a2e\u0a3f\u0a06\u0a26\u0a3e\u0a02 \u0a24\u0a4b\u0a02 \u0a2a\u0a39\u0a3f\u0a32\u0a3e\u0a02 \u0a2c\u0a26\u0a32\u0a23\u0a3e \u0a36\u0a41\u0a30\u0a42 \u0a15\u0a30 \u0a26\u0a3f\u0a70\u0a26\u0a3e \u0a39\u0a48\u0964<\/p>\n<h2><strong>APAC \u0a38\u0a2a\u0a32\u0a3e\u0a08 \u0a1a\u0a47\u0a28\u0a3e\u0a02 \u0a32\u0a08 \u0a2e\u0a41\u0a71\u0a16 \u0a28\u0a24\u0a40\u0a1c\u0a3e<\/strong><\/h2>\n<p>Omnibus I \u0a26\u0a40\u0a06\u0a02 \u0a24\u0a2c\u0a26\u0a40\u0a32\u0a40\u0a06\u0a02 \u0a05\u0a38\u0a32 \u0a05\u0a24\u0a47 \u0a2e\u0a39\u0a71\u0a24\u0a35\u0a2a\u0a42\u0a30\u0a28 \u0a39\u0a28\u0964 \u0a07\u0a39 \u0a38\u0a3f\u0a71\u0a27\u0a3e \u0a26\u0a3e\u0a07\u0a30\u0a3e \u0a18\u0a1f\u0a3e\u0a09\u0a02\u0a26\u0a40\u0a06\u0a02 \u0a39\u0a28 \u0a05\u0a24\u0a47 \u0a15\u0a41\u0a1d \u0a2a\u0a4d\u0a30\u0a15\u0a3f\u0a30\u0a3f\u0a06\u0a35\u0a3e\u0a26\u0a40 \u0a2c\u0a4b\u0a1d \u0a39\u0a32\u0a15\u0a3e \u0a15\u0a30\u0a26\u0a40\u0a06\u0a02 \u0a39\u0a28\u0964 \u0a2a\u0a30 \u0a07\u0a39 <strong>EU-\u0a1a\u0a32\u0a3f\u0a24 supply chain due diligence \u0a05\u0a24\u0a47 \u0a1f\u0a3f\u0a15\u0a3e\u0a0a\u0a2a\u0a23 \u0a21\u0a3e\u0a1f\u0a3e \u0a2e\u0a70\u0a17\u0a3e\u0a02 \u0a28\u0a42\u0a70 \u0a16\u0a24\u0a2e \u0a28\u0a39\u0a40\u0a02 \u0a15\u0a30\u0a26\u0a40\u0a06\u0a02<\/strong>\u0964<\/p>\n<p>\u0a05\u0a2e\u0a32\u0a40 \u0a24\u0a2c\u0a26\u0a40\u0a32\u0a40 \u0a07\u0a39 \u0a39\u0a48: <strong>\u0a35\u0a3f\u0a06\u0a2a\u0a15, \u0a07\u0a15\u0a38\u0a3e\u0a30 \u0a2c\u0a4b\u0a1d \u0a24\u0a4b\u0a02 \u0a28\u0a3f\u0a36\u0a3e\u0a28\u0a3e\u0a2c\u0a70\u0a26\u0a40, \u0a1c\u0a4b\u0a16\u0a3c\u0a2e-\u0a05\u0a27\u0a3e\u0a30\u0a3f\u0a24 \u0a05\u0a24\u0a47 \u0a16\u0a30\u0a40\u0a26\u0a26\u0a3e\u0a30-\u0a1a\u0a32\u0a3f\u0a24 \u0a2e\u0a70\u0a17\u0a3e\u0a02 \u0a35\u0a71\u0a32 \u0a2e\u0a4b\u0a5c<\/strong>\u0964<\/p>\n<p>APAC \u0a38\u0a2a\u0a32\u0a3e\u0a07\u0a30\u0a3e\u0a02 \u0a32\u0a08 \u0a38\u0a39\u0a40 \u0a15\u0a26\u0a2e \u0a30\u0a41\u0a15\u0a23\u0a3e \u0a28\u0a39\u0a40\u0a02 \u0a39\u0a48\u0964 \u0a35\u0a3e\u0a27\u0a42 \u0a38\u0a2e\u0a47\u0a02 \u0a28\u0a42\u0a70 \u0a38\u0a3e\u0a2b\u0a3c \u0a38\u0a2c\u0a42\u0a24-\u0a05\u0a27\u0a3e\u0a30, \u0a2e\u0a1c\u0a3c\u0a2c\u0a42\u0a24 remediation \u0a38\u0a2e\u0a30\u0a71\u0a25\u0a3e \u0a05\u0a24\u0a47 \u0a39\u0a4b\u0a30 \u0a05\u0a28\u0a41\u0a36\u0a3e\u0a38\u0a3f\u0a24 \u0a1c\u0a35\u0a3e\u0a2c\u0a40 \u0a2a\u0a4d\u0a30\u0a23\u0a3e\u0a32\u0a40 \u0a2c\u0a23\u0a3e\u0a09\u0a23 \u0a32\u0a08 \u0a35\u0a30\u0a24\u0a4b \u2014 \u0a07\u0a38 \u0a24\u0a4b\u0a02 \u0a2a\u0a39\u0a3f\u0a32\u0a3e\u0a02 \u0a15\u0a3f \u0a35\u0a71\u0a21\u0a47 \u0a16\u0a30\u0a40\u0a26\u0a26\u0a3e\u0a30 \u0a06\u0a2a\u0a23\u0a47 \u0a28\u0a35\u0a47\u0a02 implementation models \u0a39\u0a4b\u0a30 \u0a15\u0a5c\u0a47 \u0a15\u0a30 \u0a32\u0a48\u0a23\u0964<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0a39\u0a3e\u0a02\u0964 CSRD \u0a05\u0a24\u0a47 CSDDD \u0a35\u0a3f\u0a71\u0a1a \u0a24\u0a2c\u0a26\u0a40\u0a32\u0a40\u0a06\u0a02 \u0a35\u0a3e\u0a32\u0a47 Omnibus I \u0a38\u0a4b\u0a27 \u0a28\u0a3f\u0a30\u0a26\u0a47\u0a38\u0a3c \u0a28\u0a42\u0a70 24 \u0a2b\u0a3c\u0a30\u0a35\u0a30\u0a40 2026 \u0a28\u0a42\u0a70 \u0a2f\u0a42\u0a30\u0a2a\u0a40 \u0a38\u0a70\u0a18 \u0a26\u0a40 \u0a15\u0a4c\u0a02\u0a38\u0a32 \u0a35\u0a71\u0a32\u0a4b\u0a02 \u0a06\u0a16\u0a30\u0a40 \u0a2e\u0a28\u0a1c\u0a3c\u0a42\u0a30\u0a40 \u0a2e\u0a3f\u0a32 \u0a17\u0a08 \u0a39\u0a48\u0964 \u0a07\u0a38 \u0a24\u0a4b\u0a02 \u0a2a\u0a39\u0a3f\u0a32\u0a3e\u0a02 \u0a2f\u0a42\u0a30\u0a2a\u0a40 \u0a38\u0a70\u0a38\u0a26 \u0a07\u0a38\u0a28\u0a42\u0a70 \u0a26\u0a38\u0a70\u0a2c\u0a30 2025 \u0a35\u0a3f\u0a71\u0a1a \u0a2e\u0a28\u0a1c\u0a3c\u0a42\u0a30 \u0a15\u0a30 \u0a1a\u0a41\u0a71\u0a15\u0a40 \u0a38\u0a40\u0964 \u0a15\u0a4c\u0a02\u0a38\u0a32 \u0a26\u0a47 \u0a2e\u0a41\u0a24\u0a3e\u0a2c\u0a15 \u0a07\u0a39 \u0a2e\u0a28\u0a1c\u0a3c\u0a42\u0a30\u0a40 \u0a26\u0a40 \u0a06\u0a16\u0a30\u0a40 \u0a35\u0a3f\u0a27\u0a3e\u0a07\u0a15\u0a40 \u0a2a\u0a5c\u0a3e\u0a05 \u0a39\u0a48\u0964 \u0a39\u0a41\u0a23 \u0a07\u0a38 \u0a26\u0a3e Official Journal \u0a35\u0a3f\u0a71\u0a1a \u0a1c\u0a32\u0a26\u0a40 \u0a2a\u0a4d\u0a30\u0a15\u0a3e\u0a36\u0a28 \u0a39\u0a4b\u0a23\u0a3e \u0a39\u0a48, \u0a05\u0a24\u0a47 \u0a2a\u0a4d\u0a30\u0a15\u0a3e\u0a36\u0a28 \u0a24\u0a4b\u0a02 20\u0a35\u0a47\u0a02 \u0a26\u0a3f\u0a28 \u0a07\u0a39 \u0a32\u0a3e\u0a17\u0a42 \u0a39\u0a4b \u0a1c\u0a3e\u0a35\u0a47\u0a17\u0a3e\u0964 \u0a35\u0a3f\u0a39\u0a3e\u0a30\u0a15 \u0a2f\u0a4b\u0a1c\u0a28\u0a3e-\u0a2c\u0a70\u0a26\u0a40 \u0a26\u0a47 \u0a39\u0a3f\u0a38\u0a3e\u0a2c \u0a28\u0a3e\u0a32 \u0a07\u0a38\u0a26\u0a3e \u0a2e\u0a24\u0a32\u0a2c \u0a07\u0a39 \u0a39\u0a48 \u0a15\u0a3f \u0a15\u0a3e\u0a28\u0a42\u0a70\u0a28 \u0a26\u0a47 \u0a2e\u0a41\u0a71\u0a16 \u0a22\u0a3e\u0a02\u0a1a\u0a47 \u0a2c\u0a3e\u0a30\u0a47 \u0a30\u0a3e\u0a1c\u0a28\u0a40\u0a24\u0a3f\u0a15 \u0a16\u0a3f\u0a71\u0a1a\u0a24\u0a3e\u0a23 \u0a39\u0a41\u0a23 \u0a35\u0a71\u0a21\u0a47 \u0a2a\u0a71\u0a27\u0a30 \u2018\u0a24\u0a47 \u0a2e\u0a41\u0a71\u0a15 \u0a1a\u0a41\u0a71\u0a15\u0a40 \u0a39\u0a48\u0964 \u0a39\u0a41\u0a23 \u0a27\u0a3f\u0a06\u0a28 Official Journal \u0a35\u0a3f\u0a71\u0a1a \u0a2a\u0a4d\u0a30\u0a15\u0a3e\u0a36\u0a28, \u0a32\u0a3e\u0a17\u0a42 \u0a39\u0a4b\u0a23 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":2309,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[300],"tags":[658,659,302],"class_list":["post-2308","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-300","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 \u0a39\u0a41\u0a23 \u0a2f\u0a42\u0a30\u0a2a\u0a40 \u0a38\u0a70\u0a18 \u0a26\u0a40 \u0a35\u0a3f\u0a27\u0a3e\u0a07\u0a15\u0a40 \u0a2a\u0a4d\u0a30\u0a15\u0a3f\u0a30\u0a3f\u0a06 \u0a24\u0a4b\u0a02 \u0a32\u0a70\u0a18 \u0a1a\u0a41\u0a71\u0a15\u0a3e \u0a39\u0a48 \u2014 CSRD \u0a05\u0a24\u0a47 CSDDD \u0a35\u0a3f\u0a71\u0a1a \u0a15\u0a40 \u0a2c\u0a26\u0a32\u0a3f\u0a06, \u0a05\u0a17\u0a32\u0a3e \u0a2a\u0a5c\u0a3e\u0a05 \u0a15\u0a40 \u0a39\u0a48, \u0a05\u0a24\u0a47 APAC \u0a38\u0a2a\u0a32\u0a3e\u0a07\u0a30 \u0a39\u0a41\u0a23 \u0a15\u0a40 \u0a15\u0a30\u0a28 - 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\" 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content=\"\u0a39\u0a3e\u0a02\u0964 CSRD \u0a05\u0a24\u0a47 CSDDD \u0a35\u0a3f\u0a71\u0a1a \u0a24\u0a2c\u0a26\u0a40\u0a32\u0a40\u0a06\u0a02 \u0a35\u0a3e\u0a32\u0a47 Omnibus I \u0a38\u0a4b\u0a27 \u0a28\u0a3f\u0a30\u0a26\u0a47\u0a38\u0a3c \u0a28\u0a42\u0a70 24 \u0a2b\u0a3c\u0a30\u0a35\u0a30\u0a40 2026 \u0a28\u0a42\u0a70 \u0a2f\u0a42\u0a30\u0a2a\u0a40 \u0a38\u0a70\u0a18 \u0a26\u0a40 \u0a15\u0a4c\u0a02\u0a38\u0a32 \u0a35\u0a71\u0a32\u0a4b\u0a02 \u0a06\u0a16\u0a30\u0a40 \u0a2e\u0a28\u0a1c\u0a3c\u0a42\u0a30\u0a40 \u0a2e\u0a3f\u0a32 \u0a17\u0a08 \u0a39\u0a48\u0964 \u0a07\u0a38 \u0a24\u0a4b\u0a02 \u0a2a\u0a39\u0a3f\u0a32\u0a3e\u0a02 \u0a2f\u0a42\u0a30\u0a2a\u0a40 \u0a38\u0a70\u0a38\u0a26 \u0a07\u0a38\u0a28\u0a42\u0a70 \u0a26\u0a38\u0a70\u0a2c\u0a30 2025 \u0a35\u0a3f\u0a71\u0a1a \u0a2e\u0a28\u0a1c\u0a3c\u0a42\u0a30 \u0a15\u0a30 \u0a1a\u0a41\u0a71\u0a15\u0a40 \u0a38\u0a40\u0964 \u0a15\u0a4c\u0a02\u0a38\u0a32 \u0a26\u0a47 \u0a2e\u0a41\u0a24\u0a3e\u0a2c\u0a15 \u0a07\u0a39 \u0a2e\u0a28\u0a1c\u0a3c\u0a42\u0a30\u0a40 \u0a26\u0a40 \u0a06\u0a16\u0a30\u0a40 \u0a35\u0a3f\u0a27\u0a3e\u0a07\u0a15\u0a40 \u0a2a\u0a5c\u0a3e\u0a05 \u0a39\u0a48\u0964 \u0a39\u0a41\u0a23 \u0a07\u0a38 \u0a26\u0a3e Official Journal \u0a35\u0a3f\u0a71\u0a1a \u0a1c\u0a32\u0a26\u0a40 \u0a2a\u0a4d\u0a30\u0a15\u0a3e\u0a36\u0a28 \u0a39\u0a4b\u0a23\u0a3e \u0a39\u0a48, \u0a05\u0a24\u0a47 \u0a2a\u0a4d\u0a30\u0a15\u0a3e\u0a36\u0a28 \u0a24\u0a4b\u0a02 20\u0a35\u0a47\u0a02 \u0a26\u0a3f\u0a28 \u0a07\u0a39 \u0a32\u0a3e\u0a17\u0a42 \u0a39\u0a4b \u0a1c\u0a3e\u0a35\u0a47\u0a17\u0a3e\u0964 \u0a35\u0a3f\u0a39\u0a3e\u0a30\u0a15 \u0a2f\u0a4b\u0a1c\u0a28\u0a3e-\u0a2c\u0a70\u0a26\u0a40 \u0a26\u0a47 \u0a39\u0a3f\u0a38\u0a3e\u0a2c \u0a28\u0a3e\u0a32 \u0a07\u0a38\u0a26\u0a3e \u0a2e\u0a24\u0a32\u0a2c \u0a07\u0a39 \u0a39\u0a48 \u0a15\u0a3f \u0a15\u0a3e\u0a28\u0a42\u0a70\u0a28 \u0a26\u0a47 \u0a2e\u0a41\u0a71\u0a16 \u0a22\u0a3e\u0a02\u0a1a\u0a47 \u0a2c\u0a3e\u0a30\u0a47 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