{"id":2314,"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":"2026-02-25T13:20:49","modified_gmt":"2026-02-25T05:20:49","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\/vi\/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 \u0111\u00e3 ho\u00e0n t\u1ea5t quy tr\u00ecnh l\u1eadp ph\u00e1p t\u1ea1i Li\u00ean minh ch\u00e2u \u00c2u \u2014 CSRD v\u00e0 CSDDD thay \u0111\u1ed5i g\u00ec, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 g\u00ec, v\u00e0 nh\u00e0 cung c\u1ea5p APAC n\u00ean l\u00e0m g\u00ec ngay t\u1eeb b\u00e2y gi\u1edd"},"content":{"rendered":"

\u0110\u00fang v\u1eady. Ch\u1ec9 th\u1ecb s\u1eeda \u0111\u1ed5i Omnibus I (bao g\u1ed3m c\u00e1c s\u1eeda \u0111\u1ed5i \u0111\u1ed1i v\u1edbi CSRD v\u00e0 CSDDD) \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c ph\u00ea chu\u1ea9n cu\u1ed1i c\u00f9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng Li\u00ean minh ch\u00e2u \u00c2u<\/strong> v\u00e0o ng\u00e0y 24 th\u00e1ng 2 n\u0103m 2026, sau khi Ngh\u1ecb vi\u1ec7n ch\u00e2u \u00c2u th\u00f4ng qua v\u00e0o th\u00e1ng 12 n\u0103m 2025. H\u1ed9i \u0111\u1ed3ng n\u00eau r\u00f5 \u0111\u00e2y l\u00e0 b\u01b0\u1edbc ph\u00ea chu\u1ea9n cu\u1ed1i c\u00f9ng. Ti\u1ebfp theo s\u1ebd l\u00e0 vi\u1ec7c c\u00f4ng b\u1ed1 tr\u00ean C\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c c\u1ee7a Li\u00ean minh ch\u00e2u \u00c2u (Official Journal) trong th\u1eddi gian g\u1ea7n t\u1edbi, v\u00e0 v\u0103n b\u1ea3n s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y th\u1ee9 20 k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1<\/strong>.<\/p>\n

X\u00e9t v\u1ec1 k\u1ebf ho\u1ea1ch tri\u1ec3n khai tr\u00ean th\u1ef1c t\u1ebf, \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 cu\u1ed9c tranh lu\u1eadn ch\u00ednh tr\u1ecb v\u1ec1 c\u1ea5u tr\u00fac ch\u00ednh c\u1ee7a \u0111\u1ea1o lu\u1eadt v\u1ec1 c\u01a1 b\u1ea3n \u0111\u00e3 kh\u00e9p l\u1ea1i. Tr\u1ecdng t\u00e2m gi\u1edd chuy\u1ec3n sang c\u00f4ng b\u1ed1, hi\u1ec7u l\u1ef1c thi h\u00e0nh, chuy\u1ec3n ho\u00e1 v\u00e0o ph\u00e1p lu\u1eadt qu\u1ed1c gia, h\u01b0\u1edbng d\u1eabn c\u1ee7a \u1ee6y ban ch\u00e2u \u00c2u, v\u00e0 l\u1ef1a ch\u1ecdn tri\u1ec3n khai c\u1ee7a doanh nghi\u1ec7p<\/strong>. H\u1ed9i \u0111\u1ed3ng c\u0169ng x\u00e1c nh\u1eadn r\u1eb1ng theo m\u1ed1c th\u1eddi gian \u0111\u00e3 s\u1eeda \u0111\u1ed5i, c\u00e1c n\u01b0\u1edbc th\u00e0nh vi\u00ean ph\u1ea3i ho\u00e0n t\u1ea5t chuy\u1ec3n ho\u00e1 CSDDD tr\u01b0\u1edbc ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2028<\/strong> v\u00e0 doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 t\u1eeb th\u00e1ng 7 n\u0103m 2029<\/strong>.<\/p>\n

V\u00ec sao v\u1ea5n \u0111\u1ec1 n\u00e0y quan tr\u1ecdng ngay l\u00fac n\u00e0y<\/strong><\/h2>\n

G\u00f3i Omnibus I \u0111\u00e3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 ki\u1ebfn tr\u00fac ph\u00e1p l\u00fd v\u1ec1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a Li\u00ean minh ch\u00e2u \u00c2u \u1edf hai \u0111i\u1ec3m t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp nh\u1ea5t \u0111\u1ebfn chu\u1ed7i cung \u1ee9ng APAC.<\/p>\n

Th\u1ee9 nh\u1ea5t, ph\u1ea1m vi \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c b\u1ecb thu h\u1eb9p r\u00f5 r\u1ec7t<\/strong>, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi CSDDD v\u00e0 CSRD. \u0110i\u1ec1u n\u00e0y l\u00e0m thay \u0111\u1ed5i nh\u00f3m doanh nghi\u1ec7p n\u00e0o b\u1ecb \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp.<\/p>\n

Th\u1ee9 hai, \u00e1p l\u1ef1c l\u00ean chu\u1ed7i cung \u1ee9ng kh\u00f4ng bi\u1ebfn m\u1ea5t<\/strong>. \u00c1p l\u1ef1c ch\u1ec9 thay \u0111\u1ed5i c\u00e1ch truy\u1ec1n xu\u1ed1ng chu\u1ed7i. C\u00e1c b\u00ean mua l\u1edbn t\u1ea1i EU v\u1eabn ch\u1ecbu r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 r\u1ee7i ro danh ti\u1ebfng, n\u00ean h\u1ecd v\u1eabn c\u1ea7n b\u1eb1ng ch\u1ee9ng, c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t r\u1ee7i ro, v\u00e0 n\u0103ng l\u1ef1c qu\u1ea3n l\u00fd nh\u00e0 cung c\u1ea5p \u0111\u00e1ng tin c\u1eady. Tr\u00ean th\u1ef1c t\u1ebf, nh\u00e0 cung c\u1ea5p APAC c\u00f3 th\u1ec3 nh\u1eadn \u00edt b\u1ea3ng h\u1ecfi \u0111\u1ea1i tr\u00e0 h\u01a1n, nh\u01b0ng s\u1ebd nh\u1eadn nhi\u1ec1u y\u00eau c\u1ea7u c\u00f3 m\u1ee5c ti\u00eau h\u01a1n, g\u1eafn v\u1edbi khu v\u1ef1c r\u1ee7i ro c\u1ee5 th\u1ec3, kh\u00e1ch h\u00e0ng c\u1ee5 th\u1ec3, ng\u00e0nh c\u1ee5 th\u1ec3 ho\u1eb7c s\u1ef1 c\u1ed1 c\u1ee5 th\u1ec3. \u0110i\u1ec1u n\u00e0y th\u1ec3 hi\u1ec7n r\u00f5 trong v\u0103n b\u1ea3n CSDDD s\u1eeda \u0111\u1ed5i, \u0111\u1eb7c bi\u1ec7t \u1edf c\u00e1c n\u1ed9i dung v\u1ec1 \u201cth\u00f4ng tin s\u1eb5n c\u00f3 m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd\u201d, x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi v\u00e0 \u01b0u ti\u00ean ho\u00e1.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
N\u1ed9i dung<\/th>\nTr\u01b0\u1edbc \u0111\u00e2y (kh\u00e1i qu\u00e1t)<\/th>\nSau Omnibus I (b\u1ea3n cu\u1ed1i c\u00f9ng)<\/th>\nV\u00ec sao APAC c\u1ea7n quan t\u00e2m<\/th>\n<\/tr>\n<\/thead>\n
Ph\u1ea1m vi CSRD<\/strong><\/td>\nPh\u1ea1m vi bao ph\u1ee7 r\u1ed9ng h\u01a1n nhi\u1ec1u (bao g\u1ed3m nhi\u1ec1u doanh nghi\u1ec7p tr\u00ean 250 lao \u0111\u1ed9ng theo ti\u00eau ch\u00ed tr\u01b0\u1edbc \u0111\u00e2y)<\/td>\nThu h\u1eb9p c\u00f2n doanh nghi\u1ec7p c\u00f3 >1.000 lao \u0111\u1ed9ng<\/strong> v\u00e0 doanh thu thu\u1ea7n >450 tri\u1ec7u euro<\/strong> (k\u00e8m c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 s\u1eeda \u0111\u1ed5i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc th\u1ee9 ba)<\/td>\nS\u1ed1 b\u00ean mua EU ph\u1ea3i b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp s\u1ebd \u00edt \u0111i, nh\u01b0ng c\u00e1c b\u00ean mua c\u00f2n trong ph\u1ea1m vi v\u1eabn s\u1ebd y\u00eau c\u1ea7u d\u1eef li\u1ec7u nh\u00e0 cung c\u1ea5p, nay \u0111i k\u00e8m nguy\u00ean t\u1eafc t\u01b0\u01a1ng x\u1ee9ng ch\u1eb7t h\u01a1n.<\/td>\n<\/tr>\n
Y\u00eau c\u1ea7u d\u1eef li\u1ec7u chu\u1ed7i gi\u00e1 tr\u1ecb theo CSRD<\/strong><\/td>\nD\u01b0\u1edbi c\u00e1ch tri\u1ec3n khai ESRS tr\u01b0\u1edbc \u0111\u00e2y, kh\u1ea3 n\u0103ng \u201ck\u00e9o\u201d d\u1eef li\u1ec7u t\u1eeb nh\u00e0 cung c\u1ea5p c\u00f3 th\u1ec3 kh\u00e1 r\u1ed9ng<\/td>\nESRS kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u th\u00f4ng tin t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb trong chu\u1ed7i gi\u00e1 tr\u1ecb c\u00f3 d\u01b0\u1edbi 1.000 lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 ph\u1ea1m vi c\u1ee7a b\u1ed9 ti\u00eau chu\u1ea9n t\u1ef1 nguy\u1ec7n<\/td>\nNh\u00e0 cung c\u1ea5p APAC quy m\u00f4 nh\u1ecf c\u00f3 c\u01a1 s\u1edf v\u1eefng h\u01a1n \u0111\u1ec3 t\u1eeb ch\u1ed1i c\u00e1c y\u00eau c\u1ea7u d\u1eef li\u1ec7u qu\u00e1 m\u1ee9c.<\/td>\n<\/tr>\n
ESRS theo ng\u00e0nh trong CSRD<\/strong><\/td>\n\u1ee6y ban ch\u00e2u \u00c2u \u0111\u01b0\u1ee3c trao quy\u1ec1n ban h\u00e0nh ti\u00eau chu\u1ea9n theo ng\u00e0nh<\/td>\nQuy\u1ec1n n\u00e0y b\u1ecb b\u00e3i b\u1ecf (kh\u00f4ng c\u00f2n y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u1ec1 ESRS theo ng\u00e0nh)<\/td>\nGi\u1ea3m r\u1ee7i ro ph\u00e1t sinh th\u00eam m\u1ed9t l\u1edbp ch\u1ec9 ti\u00eau d\u1eef li\u1ec7u b\u1eaft bu\u1ed9c theo ng\u00e0nh, d\u00f9 h\u01b0\u1edbng d\u1eabn theo ng\u00e0nh v\u1eabn c\u00f3 th\u1ec3 xu\u1ea5t hi\u1ec7n.<\/td>\n<\/tr>\n
Ti\u00eau chu\u1ea9n t\u1ef1 nguy\u1ec7n CSRD cho doanh nghi\u1ec7p ngo\u00e0i ph\u1ea1m vi<\/strong><\/td>\nVSME \u0111\u00e3 t\u1ed3n t\u1ea1i nh\u01b0 m\u1ed9t c\u01a1 s\u1edf h\u01b0\u1edbng d\u1eabn\/khuy\u1ebfn ngh\u1ecb<\/td>\n\u0110i\u1ec1u m\u1edbi 29ca<\/strong> trao quy\u1ec1n cho \u1ee6y ban ch\u00e2u \u00c2u ban h\u00e0nh ti\u00eau chu\u1ea9n t\u1ef1 nguy\u1ec7n<\/strong> cho doanh nghi\u1ec7p c\u00f3 \u22641.000 lao \u0111\u1ed9ng, d\u1ef1a tr\u00ean Khuy\u1ebfn ngh\u1ecb (EU) 2025\/1710<\/td>\nKh\u1ea3 n\u0103ng cao \u0111\u00e2y s\u1ebd tr\u1edf th\u00e0nh m\u1eabu tham chi\u1ebfu m\u00e0 b\u00ean mua y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u1edf APAC s\u1eed d\u1ee5ng.<\/td>\n<\/tr>\n
B\u1ea3o \u0111\u1ea3m th\u00f4ng tin (assurance) trong CSRD<\/strong><\/td>\nC\u00f3 l\u1ed9 tr\u00ecnh ti\u1ebfn t\u1edbi vi\u1ec7c \u1ee6y ban ch\u00e2u \u00c2u ban h\u00e0nh ti\u00eau chu\u1ea9n b\u1ea3o \u0111\u1ea3m h\u1ee3p l\u00fd<\/td>\nB\u1ecf y\u00eau c\u1ea7u ph\u1ea3i ban h\u00e0nh ti\u00eau chu\u1ea9n b\u1ea3o \u0111\u1ea3m h\u1ee3p l\u00fd<\/td>\n\u00c1p l\u1ef1c t\u0103ng chi ph\u00ed c\u00f3 th\u1ec3 gi\u1ea3m b\u1edbt ph\u1ea7n n\u00e0o, nh\u01b0ng vi\u1ec7c r\u00e0 so\u00e1t v\u00e0 ki\u1ec3m tra v\u1eabn kh\u00f4ng bi\u1ebfn m\u1ea5t.<\/td>\n<\/tr>\n
Ph\u1ea1m vi CSDDD<\/strong><\/td>\nPh\u1ea1m vi doanh nghi\u1ec7p r\u1ed9ng h\u01a1n<\/td>\nThu h\u1eb9p c\u00f2n doanh nghi\u1ec7p c\u00f3 >5.000 lao \u0111\u1ed9ng<\/strong> v\u00e0 >1,5 t\u1ef7 euro doanh thu<\/strong> (\u00e1p d\u1ee5ng cho doanh nghi\u1ec7p EU v\u00e0 doanh nghi\u1ec7p ngo\u00e0i EU d\u1ef1a tr\u00ean ng\u01b0\u1ee1ng doanh thu t\u1ea1i EU)<\/td>\nS\u1ed1 b\u00ean mua b\u1ecb \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp gi\u1ea3m xu\u1ed1ng, nh\u01b0ng nh\u00f3m c\u00f2n l\u1ea1i l\u00e0 nh\u1eefng b\u00ean mua l\u1edbn nh\u1ea5t v\u00e0 v\u1eabn c\u00f3 \u0111\u00f2n b\u1ea9y r\u1ea5t m\u1ea1nh \u0111\u1ed1i v\u1edbi nh\u00e0 cung c\u1ea5p.<\/td>\n<\/tr>\n
Nh\u1eadn di\u1ec7n r\u1ee7i ro trong CSDDD<\/strong><\/td>\nK\u1ef3 v\u1ecdng n\u1eb7ng, th\u01b0\u1eddng b\u1ecb hi\u1ec3u l\u00e0 ph\u1ea3i r\u00e0 so\u00e1t di\u1ec7n r\u1ed9ng tr\u00ean to\u00e0n chu\u1ed7i<\/td>\nDoanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1eadp trung v\u00e0o c\u00e1c khu v\u1ef1c c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra t\u00e1c \u0111\u1ed9ng\/\u0111\u1ed9 nghi\u00eam tr\u1ecdng cao nh\u1ea5t; c\u00f3 linh ho\u1ea1t trong \u01b0u ti\u00ean khi nhi\u1ec1u r\u1ee7i ro t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/td>\nD\u1ef1 ki\u1ebfn s\u1ebd c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng th\u1ea9m \u0111\u1ecbnh chuy\u00ean s\u00e2u c\u00f3 tr\u1ecdng t\u00e2m h\u01a1n \u0111\u1ed1i v\u1edbi \u0111\u1ecba \u0111i\u1ec3m c\u1ee5 th\u1ec3, d\u00f2ng s\u1ea3n ph\u1ea9m, khu v\u1ef1c \u0111\u1ecba l\u00fd ho\u1eb7c nguy\u00ean li\u1ec7u.<\/td>\n<\/tr>\n
Thu th\u1eadp th\u00f4ng tin trong CSDDD<\/strong><\/td>\nLo ng\u1ea1i v\u1ec1 vi\u1ec7c y\u00eau c\u1ea7u d\u1eef li\u1ec7u lan truy\u1ec1n xu\u1ed1ng chu\u1ed7i qu\u00e1 m\u1ee9c<\/td>\nDoanh nghi\u1ec7p d\u1ef1a v\u00e0o th\u00f4ng tin s\u1eb5n c\u00f3 m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd<\/strong> v\u00e0 ch\u1ec9 y\u00eau c\u1ea7u d\u1eef li\u1ec7u khi c\u1ea7n thi\u1ebft; c\u00f3 c\u01a1 ch\u1ebf b\u1ea3o v\u1ec7 \u0111\u1eb7c bi\u1ec7t cho \u0111\u1ed1i t\u00e1c d\u01b0\u1edbi <5.000 lao \u0111\u1ed9ng<\/td>\nNh\u00e0 cung c\u1ea5p APAC n\u00ean chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 b\u1eb1ng ch\u1ee9ng v\u00e0 c\u00e1ch ph\u1ea3n h\u1ed3i theo r\u1ee7i ro, thay v\u00ec c\u00e1c b\u00e1o c\u00e1o ri\u00eang l\u1ebb k\u00e9o d\u00e0i kh\u00f4ng d\u1ee9t.<\/td>\n<\/tr>\n
T\u1ea7n su\u1ea5t gi\u00e1m s\u00e1t trong CSDDD<\/strong><\/td>\nK\u1ef3 v\u1ecdng gi\u00e1m s\u00e1t h\u1eb1ng n\u0103m theo thi\u1ebft k\u1ebf ban \u0111\u1ea7u<\/td>\nGi\u00e1m s\u00e1t \u00edt nh\u1ea5t m\u1ed7i 5 n\u0103m<\/strong>, v\u00e0 s\u1edbm h\u01a1n khi c\u00f3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 ho\u1eb7c d\u1ea5u hi\u1ec7u r\u1ee7i ro m\u1edbi<\/td>\nChu k\u1ef3 ch\u00ednh th\u1ee9c d\u00e0i h\u01a1n, nh\u01b0ng ki\u1ec3m tra theo s\u1ef1 ki\u1ec7n v\u1eabn r\u1ea5t quan tr\u1ecdng.<\/td>\n<\/tr>\n
Ngh\u0129a v\u1ee5 l\u1eadp k\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i kh\u00ed h\u1eadu trong CSDDD<\/strong><\/td>\nL\u00e0 ngh\u0129a v\u1ee5 r\u00f5 r\u00e0ng trong CSDDD<\/td>\nB\u1ecb b\u00e3i b\u1ecf<\/strong> kh\u1ecfi CSDDD trong ch\u1ec9 th\u1ecb s\u1eeda \u0111\u1ed5i<\/td>\nY\u00eau c\u1ea7u v\u1ec1 kh\u00ed h\u1eadu kh\u00f4ng bi\u1ebfn m\u1ea5t; ch\u00fang chuy\u1ec3n sang CSRD, h\u1ee3p \u0111\u1ed3ng, t\u00e0i ch\u00ednh, y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng v\u00e0 quy \u0111\u1ecbnh c\u1ea5p s\u1ea3n ph\u1ea9m.<\/td>\n<\/tr>\n
C\u01a1 ch\u1ebf tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 trong CSDDD<\/strong><\/td>\nC\u01a1 ch\u1ebf tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 h\u00e0i ho\u00e0 \u1edf c\u1ea5p EU<\/td>\nB\u1ecf c\u01a1 ch\u1ebf h\u00e0i ho\u00e0; tr\u00e1ch nhi\u1ec7m v\u1eabn theo lu\u1eadt qu\u1ed1c gia v\u00e0 gi\u1eef quy\u1ec1n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng \u0111\u1ea7y \u0111\u1ee7<\/td>\nR\u1ee7i ro ki\u1ec7n t\u1ee5ng tr\u1edf n\u00ean ph\u1ee5 thu\u1ed9c nhi\u1ec1u h\u01a1n v\u00e0o t\u1eebng h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt; ch\u1ea5t l\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng v\u00e0 b\u1eb1ng ch\u1ee9ng c\u1ee7a nh\u00e0 cung c\u1ea5p c\u00e0ng quan tr\u1ecdng.<\/td>\n<\/tr>\n
Ch\u1ebf t\u00e0i trong CSDDD<\/strong><\/td>\nKhung ph\u1ea1t theo doanh thu, nh\u01b0ng tr\u1ea7n th\u1ed1ng nh\u1ea5t ch\u01b0a \u0111\u01b0\u1ee3c n\u00eau r\u00f5 nh\u01b0 hi\u1ec7n nay<\/td>\nC\u00e1c n\u01b0\u1edbc th\u00e0nh vi\u00ean ph\u1ea3i quy \u0111\u1ecbnh m\u1ee9c tr\u1ea7n t\u1ed1i \u0111a b\u1eb1ng 3% doanh thu thu\u1ea7n to\u00e0n c\u1ea7u<\/strong>; \u1ee6y ban ch\u00e2u \u00c2u s\u1ebd ban h\u00e0nh h\u01b0\u1edbng d\u1eabn<\/td>\nC\u00e1c b\u00ean mua l\u1edbn v\u1eabn s\u1ebd coi tr\u1ecdng tu\u00e2n th\u1ee7 v\u00e0 ti\u1ebfp t\u1ee5c truy\u1ec1n y\u00eau c\u1ea7u ki\u1ec3m so\u00e1t xu\u1ed1ng chu\u1ed7i cung \u1ee9ng.<\/td>\n<\/tr>\n
Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng CSDDD<\/strong><\/td>\n\u00c1p d\u1ee5ng s\u1edbm h\u01a1n (\u0111\u1ed1i v\u1edbi nh\u00f3m doanh nghi\u1ec7p l\u1edbn nh\u1ea5t)<\/td>\nL\u00f9i l\u1ea1i; doanh nghi\u1ec7p tu\u00e2n th\u1ee7 t\u1eeb th\u00e1ng 7 n\u0103m 2029<\/strong><\/td>\nNh\u00e0 cung c\u1ea5p APAC c\u00f3 th\u00eam th\u1eddi gian, nh\u01b0ng c\u1ea7n d\u00f9ng hi\u1ec7u qu\u1ea3 v\u00ec y\u00eau c\u1ea7u t\u1eeb b\u00ean mua th\u01b0\u1eddng \u0111\u1ebfn s\u1edbm h\u01a1n m\u1ed1c ph\u00e1p l\u00fd ch\u00ednh th\u1ee9c.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u00ecnh tr\u1ea1ng l\u1eadp ph\u00e1p: \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng qua v\u00e0 ch\u1ed1t xong ch\u01b0a?<\/strong><\/h2>\n

Tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn<\/strong><\/h3>\n

C\u00f3. V\u1ec1 m\u1eb7t ch\u00ednh tr\u1ecb v\u00e0 l\u1eadp ph\u00e1p, ch\u1ec9 th\u1ecb s\u1eeda \u0111\u1ed5i Omnibus I c\u1ed1t l\u00f5i \u0111\u1ed1i v\u1edbi CSRD v\u00e0 CSDDD \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/strong> H\u1ed9i \u0111\u1ed3ng cho bi\u1ebft \u0111\u00e3 trao ph\u00ea chu\u1ea9n cu\u1ed1i c\u00f9ng<\/strong> v\u00e0o ng\u00e0y 24 th\u00e1ng 2 n\u0103m 2026.<\/p>\n

\u0110i\u1ec1u g\u00ec v\u1eabn c\u00f2n \u201cch\u1edd\u201d v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt<\/strong><\/h3>\n

V\u1eabn c\u00f2n c\u00e1c b\u01b0\u1edbc cu\u1ed1i c\u00f9ng theo th\u00f4ng l\u1ec7: c\u00f4ng b\u1ed1 tr\u00ean C\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c c\u1ee7a Li\u00ean minh ch\u00e2u \u00c2u<\/strong>, sau \u0111\u00f3 c\u00f3 hi\u1ec7u l\u1ef1c sau 20 ng\u00e0y<\/strong>. H\u1ed9i \u0111\u1ed3ng x\u00e1c nh\u1eadn r\u00f5 \u0111i\u1ec1u n\u00e0y.<\/p>\n

\u0110\u00f3 l\u00e0 l\u00fd do m\u1ed9t s\u1ed1 ngu\u1ed3n tin n\u00f3i v\u0103n b\u1ea3n s\u1ebd \u201cch\u00ednh th\u1ee9c tr\u1edf th\u00e0nh lu\u1eadt trong v\u00e0i tu\u1ea7n t\u1edbi\u201d. Reuters d\u00f9ng c\u00e1ch di\u1ec5n \u0111\u1ea1t n\u00e0y, v\u00e0 \u0111i\u1ec1u \u0111\u00f3 ph\u00f9 h\u1ee3p v\u1edbi tr\u00ecnh t\u1ef1 c\u00f4ng b\u1ed1 r\u1ed3i c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n

CSRD thay \u0111\u1ed5i ch\u00ednh x\u00e1c nh\u1eefng g\u00ec theo Omnibus I (v\u0103n b\u1ea3n cu\u1ed1i c\u00f9ng)<\/strong><\/h2>\n

1) Ph\u1ea1m vi CSRD b\u1ecb thu h\u1eb9p m\u1ea1nh<\/strong><\/h2>\n

V\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i n\u00e2ng ng\u01b0\u1ee1ng \u0111\u1ec3 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p (v\u00e0 t\u1eadp \u0111o\u00e0n) c\u00f3 doanh thu thu\u1ea7n v\u01b0\u1ee3t 450 tri\u1ec7u euro<\/strong> v\u00e0 c\u00f3 b\u00ecnh qu\u00e2n tr\u00ean 1.000 lao \u0111\u1ed9ng<\/strong>. Logic ng\u01b0\u1ee1ng t\u01b0\u01a1ng t\u1ef1 c\u0169ng xu\u1ea5t hi\u1ec7n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh ni\u00eam y\u1ebft li\u00ean quan v\u00e0 nh\u00f3m h\u1ee3p nh\u1ea5t.<\/p>\n

T\u00f3m t\u1eaft c\u1ee7a H\u1ed9i \u0111\u1ed3ng x\u00e1c nh\u1eadn k\u1ebft qu\u1ea3 \u1edf c\u1ea5p \u0111\u1ed9 kh\u00e1i qu\u00e1t n\u00e0y, \u0111\u1ed3ng th\u1eddi l\u01b0u \u00fd ng\u01b0\u1ee1ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc th\u1ee9 ba<\/strong> \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, bao g\u1ed3m doanh thu t\u1ea1i EU c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 doanh thu do c\u00f4ng ty con ho\u1eb7c chi nh\u00e1nh t\u1ea1o ra.<\/p>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a g\u00ec trong th\u1ef1c t\u1ebf<\/strong><\/h3>\n

Nhi\u1ec1u doanh nghi\u1ec7p t\u1eebng chu\u1ea9n b\u1ecb cho CSRD nay s\u1ebd kh\u00f4ng c\u00f2n n\u1eb1m trong ph\u1ea1m vi b\u1eaft bu\u1ed9c. Tuy nhi\u00ean, \u0111i\u1ec1u \u0111\u00f3 kh\u00f4ng<\/strong> c\u00f3 ngh\u0129a h\u1ecd \u201ctho\u00e1t\u201d kh\u1ecfi c\u00e1c y\u00eau c\u1ea7u v\u1ec1 th\u00f4ng tin b\u1ec1n v\u1eefng. Thay v\u00e0o \u0111\u00f3, nhi\u1ec1u doanh nghi\u1ec7p s\u1ebd chuy\u1ec3n sang c\u00f4ng b\u1ed1 t\u1ef1 nguy\u1ec7n \/ c\u00f4ng b\u1ed1 do kh\u00e1ch h\u00e0ng d\u1eabn d\u1eaft<\/strong>.<\/p>\n

2) Mi\u1ec5n tr\u1eeb chuy\u1ec3n ti\u1ebfp cho m\u1ed9t s\u1ed1 doanh nghi\u1ec7p \u0111\u00e3 \u1edf \u0110\u1ee3t 1<\/strong><\/h2>\n

H\u1ed9i \u0111\u1ed3ng cho bi\u1ebft ch\u1ec9 th\u1ecb s\u1eeda \u0111\u1ed5i c\u00f3 mi\u1ec5n tr\u1eeb chuy\u1ec3n ti\u1ebfp<\/strong> cho c\u00e1c doanh nghi\u1ec7p \u201c\u0111\u1ee3t m\u1ed9t\u201d v\u1ed1n ph\u1ea3i b\u1eaft \u0111\u1ea7u b\u00e1o c\u00e1o t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2024 nh\u01b0ng b\u1ecb lo\u1ea1i kh\u1ecfi ph\u1ea1m vi trong n\u0103m 2025 v\u00e0 2026 theo ng\u01b0\u1ee1ng m\u1edbi.<\/p>\n

V\u00ec sao \u0111i\u1ec1u n\u00e0y quan tr\u1ecdng<\/strong><\/h3>\n

\u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m r\u1ee7i ro g\u00e1nh n\u1eb7ng b\u00e1o c\u00e1o ki\u1ec3u \u201cn\u0103m nay ph\u1ea3i l\u00e0m, n\u0103m sau l\u1ea1i kh\u00f4ng\u201d \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nay b\u1ecb lo\u1ea1i kh\u1ecfi ph\u1ea1m vi theo ng\u01b0\u1ee1ng m\u1edbi.<\/p>\n

3) Kh\u00f4ng c\u00f2n l\u1ed9 tr\u00ecnh b\u1eaft bu\u1ed9c cho ESRS theo ng\u00e0nh<\/strong><\/h2>\n

V\u0103n b\u1ea3n Omnibus lo\u1ea1i b\u1ecf th\u1ea9m quy\u1ec1n c\u1ee7a \u1ee6y ban ch\u00e2u \u00c2u trong vi\u1ec7c ban h\u00e0nh ti\u00eau chu\u1ea9n b\u00e1o c\u00e1o theo ng\u00e0nh<\/strong> theo \u0110i\u1ec1u 29b. Ph\u1ea7n l\u1eddi m\u1edf \u0111\u1ea7u gi\u1ea3i th\u00edch r\u1eb1ng m\u1ee5c ti\u00eau l\u00e0 tr\u00e1nh b\u1ed5 sung th\u00eam nhi\u1ec1u ch\u1ec9 ti\u00eau d\u1eef li\u1ec7u b\u1eaft bu\u1ed9c.<\/p>\n

V\u00ec sao \u0111i\u1ec1u n\u00e0y quan tr\u1ecdng<\/strong><\/h3>\n

\u0110\u00e2y l\u00e0 m\u1ed9t \u0111i\u1ec3m \u0111\u01a1n gi\u1ea3n ho\u00e1 l\u1edbn. Nhi\u1ec1u doanh nghi\u1ec7p lo ng\u1ea1i s\u1ebd c\u00f3 th\u00eam m\u1ed9t l\u1edbp ESRS theo ng\u00e0nh mang t\u00ednh b\u1eaft bu\u1ed9c. \u1ee6y ban ch\u00e2u \u00c2u v\u1eabn c\u00f3 th\u1ec3 ban h\u00e0nh h\u01b0\u1edbng d\u1eabn theo ng\u00e0nh<\/strong>, nh\u01b0ng \u0111\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 ti\u00eau chu\u1ea9n r\u00e0ng bu\u1ed9c nh\u01b0 ti\u00eau chu\u1ea9n theo ng\u00e0nh b\u1eaft bu\u1ed9c.<\/p>\n

4) Th\u00eam l\u1ed9 tr\u00ecnh \u201cti\u00eau chu\u1ea9n t\u1ef1 nguy\u1ec7n\u201d cho doanh nghi\u1ec7p c\u00f3 t\u1ed1i \u0111a 1.000 lao \u0111\u1ed9ng (\u0110i\u1ec1u 29ca)<\/strong><\/h2>\n

V\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i xo\u00e1 \u0110i\u1ec1u 29c v\u00e0 b\u1ed5 sung \u0110i\u1ec1u 29ca<\/strong>, trao quy\u1ec1n cho \u1ee6y ban ch\u00e2u \u00c2u thi\u1ebft l\u1eadp ti\u00eau chu\u1ea9n b\u00e1o c\u00e1o b\u1ec1n v\u1eefng t\u1ef1 nguy\u1ec7n<\/strong> cho doanh nghi\u1ec7p c\u00f3 t\u1ed1i \u0111a 1.000 lao \u0111\u1ed9ng, \u0111\u1ed3ng th\u1eddi gi\u1edbi h\u1ea1n nh\u1eefng g\u00ec c\u00f3 th\u1ec3 y\u00eau c\u1ea7u t\u1eeb c\u00e1c doanh nghi\u1ec7p n\u00e0y trong chu\u1ed7i gi\u00e1 tr\u1ecb. V\u0103n b\u1ea3n c\u0169ng n\u00eau c\u00e1c ti\u00eau chu\u1ea9n n\u00e0y n\u00ean d\u1ef1a tr\u00ean Khuy\u1ebfn ngh\u1ecb c\u1ee7a \u1ee6y ban ch\u00e2u \u00c2u (EU) 2025\/1710<\/strong> (li\u00ean quan t\u1edbi EFRAG VSME) \u1edf phi\u00ean b\u1ea3n g\u1ed1c.<\/p>\n

V\u00ec sao \u0111i\u1ec1u n\u00e0y quan tr\u1ecdng \u0111\u1ed1i v\u1edbi APAC<\/strong><\/h3>\n

Kh\u1ea3 n\u0103ng cao \u0111\u00e2y s\u1ebd tr\u1edf th\u00e0nh \u201cng\u00f4n ng\u1eef b\u00e1o c\u00e1o th\u1ef1c t\u1ebf\u201d cho nhi\u1ec1u nh\u00e0 cung c\u1ea5p APAC, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba v\u00e0 doanh nghi\u1ec7p quy m\u00f4 trung b\u00ecnh. D\u00f9 n\u1eb1m ngo\u00e0i ph\u1ea1m vi CSRD, c\u00e1c b\u00ean mua EU v\u1eabn c\u00f3 th\u1ec3 y\u00eau c\u1ea7u c\u00f4ng b\u1ed1 c\u00f3 c\u1ea5u tr\u00fac ph\u1ea3n \u00e1nh khu\u00f4n kh\u1ed5 t\u1ef1 nguy\u1ec7n n\u00e0y.<\/p>\n

5) Gi\u1edbi h\u1ea1n ch\u1eb7t h\u01a1n \u0111\u1ed1i v\u1edbi vi\u1ec7c k\u00e9o d\u1eef li\u1ec7u t\u1eeb doanh nghi\u1ec7p nh\u1ecf trong chu\u1ed7i gi\u00e1 tr\u1ecb<\/strong><\/h2>\n

Khu\u00f4n kh\u1ed5 ESRS s\u1eeda \u0111\u1ed5i n\u00eau r\u00f5 c\u00e1c ti\u00eau chu\u1ea9n kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u<\/strong> doanh nghi\u1ec7p b\u00e1o c\u00e1o ph\u1ea3i thu th\u1eadp t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb trong chu\u1ed7i gi\u00e1 tr\u1ecb c\u00f3 t\u1ed1i \u0111a 1.000 lao \u0111\u1ed9ng<\/strong> nh\u1eefng th\u00f4ng tin v\u01b0\u1ee3t qu\u00e1 b\u1ed9 ti\u00eau chu\u1ea9n t\u1ef1 nguy\u1ec7n.<\/p>\n

V\u00ec sao \u0111i\u1ec1u n\u00e0y quan tr\u1ecdng<\/strong><\/h3>\n

\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan tr\u1ef1c ti\u1ebfp nh\u1ea5t t\u1edbi chu\u1ed7i cung \u1ee9ng APAC. N\u00f3 t\u1ea1o c\u01a1 s\u1edf r\u00f5 r\u00e0ng h\u01a1n \u0111\u1ec3 ph\u1ea3n h\u1ed3i c\u00e1c b\u1ea3ng h\u1ecfi qu\u00e1 m\u1ee9c, v\u01b0\u1ee3t xa nhu c\u1ea7u d\u1eef li\u1ec7u t\u01b0\u01a1ng x\u1ee9ng.<\/p>\n

6) L\u1ed9 tr\u00ecnh n\u00e2ng l\u00ean m\u1ee9c b\u1ea3o \u0111\u1ea3m h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c n\u1edbi m\u1ec1m<\/strong><\/h2>\n

Ph\u1ea7n l\u1eddi m\u1edf \u0111\u1ea7u n\u00eau r\u1eb1ng n\u00ean b\u1ecf y\u00eau c\u1ea7u bu\u1ed9c \u1ee6y ban ch\u00e2u \u00c2u ph\u1ea3i ban h\u00e0nh ti\u00eau chu\u1ea9n b\u1ea3o \u0111\u1ea3m h\u1ee3p l\u00fd<\/strong> \u0111\u1ec3 tr\u00e1nh chi ph\u00ed b\u1ea3o \u0111\u1ea3m t\u0103ng cao.<\/p>\n

C\u1ea7n theo d\u00f5i g\u00ec<\/strong><\/h3>\n

\u0110i\u1ec1u n\u00e0y kh\u00f4ng xo\u00e1 b\u1ecf ho\u00e0n to\u00e0n vi\u1ec7c b\u1ea3o \u0111\u1ea3m\/ki\u1ec3m ch\u1ee9ng. N\u00f3 ch\u1ec9 thay \u0111\u1ed5i l\u1ed9 tr\u00ecnh n\u00e2ng c\u1ea5p t\u1eebng \u0111\u01b0\u1ee3c d\u1ef1 ki\u1ebfn. Doanh nghi\u1ec7p v\u1eabn s\u1ebd ch\u1ecbu r\u00e0 so\u00e1t, ki\u1ec3m to\u00e1n v\u00e0 s\u1ee9c \u00e9p t\u1eeb nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t khi b\u00e1o c\u00e1o b\u1ec1n v\u1eefng c\u00f3 \u00fd ngh\u0129a tr\u1ecdng y\u1ebfu \u0111\u1ed1i v\u1edbi t\u00e0i ch\u00ednh, ni\u00eam y\u1ebft ho\u1eb7c giao d\u1ecbch.<\/p>\n

CSDDD thay \u0111\u1ed5i ch\u00ednh x\u00e1c nh\u1eefng g\u00ec theo Omnibus I (v\u0103n b\u1ea3n cu\u1ed1i c\u00f9ng)<\/strong><\/h2>\n

1) Ph\u1ea1m vi CSDDD thu h\u1eb9p, ch\u1ec9 c\u00f2n nh\u00f3m doanh nghi\u1ec7p l\u1edbn nh\u1ea5t<\/strong><\/h2>\n

Ng\u01b0\u1ee1ng t\u1ea1i \u0110i\u1ec1u 2 s\u1eeda \u0111\u1ed5i \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean th\u00e0nh: tr\u00ean 5.000 lao \u0111\u1ed9ng<\/strong> v\u00e0 tr\u00ean 1,5 t\u1ef7 euro doanh thu thu\u1ea7n to\u00e0n c\u1ea7u<\/strong> (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p EU), c\u00f9ng c\u00e1c ng\u01b0\u1ee1ng t\u01b0\u01a1ng \u1ee9ng cho doanh nghi\u1ec7p ngo\u00e0i EU d\u1ef1a tr\u00ean doanh thu t\u1ea1i EU.<\/p>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a g\u00ec trong th\u1ef1c t\u1ebf<\/strong><\/h3>\n

Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd gi\u1ea3m \u0111\u00e1ng k\u1ec3. Tuy nhi\u00ean, c\u00e1c doanh nghi\u1ec7p c\u00f2n l\u1ea1i trong ph\u1ea1m vi th\u01b0\u1eddng l\u00e0 nh\u1eefng b\u00ean mua c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn nh\u1ea5t trong c\u00e1c ng\u00e0nh may m\u1eb7c, gi\u00e0y d\u00e9p, \u0111i\u1ec7n t\u1eed, h\u00e0ng ti\u00eau d\u00f9ng, b\u00e1n l\u1ebb v\u00e0 s\u1ea3n xu\u1ea5t h\u00e0ng mang th\u01b0\u01a1ng hi\u1ec7u.<\/p>\n

2) X\u00e1c \u0111\u1ecbnh ph\u1ea1m vi v\u00e0 \u01b0u ti\u00ean theo r\u1ee7i ro \u0111\u01b0\u1ee3c n\u00eau r\u00f5 h\u01a1n<\/strong><\/h2>\n

Ph\u1ea7n l\u1eddi m\u1edf \u0111\u1ea7u v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n s\u1eeda \u0111\u1ed5i nh\u1ea5n m\u1ea1nh r\u1eb1ng doanh nghi\u1ec7p n\u00ean t\u1eadp trung v\u00e0o c\u00e1c khu v\u1ef1c m\u00e0 t\u00e1c \u0111\u1ed9ng c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra cao nh\u1ea5t<\/strong> v\u00e0 nghi\u00eam tr\u1ecdng nh\u1ea5t<\/strong>. N\u1ebfu nhi\u1ec1u khu v\u1ef1c c\u00f3 m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nhau, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u01b0u ti\u00ean nh\u1eefng khu v\u1ef1c li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u00e1c kinh doanh tr\u1ef1c ti\u1ebfp<\/strong>.<\/p>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a g\u00ec trong th\u1ef1c t\u1ebf<\/strong><\/h3>\n

Nh\u00e0 cung c\u1ea5p n\u00ean k\u1ef3 v\u1ecdng th\u1ea9m \u0111\u1ecbnh chuy\u00ean s\u00e2u c\u00f3 tr\u1ecdng t\u00e2m h\u01a1n<\/strong>, ch\u1ee9 kh\u00f4ng nh\u1ea5t thi\u1ebft l\u00e0 nh\u1eb9 h\u01a1n. B\u00ean mua c\u00f3 th\u1ec3 t\u1eadp trung y\u00eau c\u1ea7u v\u00e0o m\u1ed9t nh\u00e0 m\u00e1y c\u1ee5 th\u1ec3, m\u1ed9t c\u00f4ng \u0111o\u1ea1n c\u1ee5 th\u1ec3, m\u1ed9t \u0111\u01a1n v\u1ecb m\u00f4i gi\u1edbi lao \u0111\u1ed9ng, m\u1ed9t d\u00f2ng nguy\u00ean li\u1ec7u ho\u1eb7c m\u1ed9t r\u1ee7i ro qu\u1ed1c gia c\u1ee5 th\u1ec3, thay v\u00ec h\u1ecfi m\u1ecdi th\u1ee9 v\u1edbi t\u1ea5t c\u1ea3 nh\u00e0 cung c\u1ea5p.<\/p>\n

3) \u201cTh\u00f4ng tin s\u1eb5n c\u00f3 m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd\u201d tr\u1edf th\u00e0nh kh\u00e1i ni\u1ec7m v\u1eadn h\u00e0nh then ch\u1ed1t<\/strong><\/h2>\n

V\u0103n b\u1ea3n cu\u1ed1i c\u00f9ng n\u00eau r\u1eb1ng doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin s\u1eb5n c\u00f3 m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd<\/strong>, v\u00e0 theo nguy\u00ean t\u1eafc chung, \u0111i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf c\u00e1c y\u00eau c\u1ea7u kh\u00f4ng c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u00e1c kinh doanh. V\u0103n b\u1ea3n c\u0169ng \u0111\u1eb7t ra \u0111i\u1ec1u ki\u1ec7n khi y\u00eau c\u1ea7u th\u00f4ng tin t\u1eeb \u0111\u1ed1i t\u00e1c quy m\u00f4 nh\u1ecf v\u00e0 khuy\u1ebfn kh\u00edch s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n th\u00f4ng tin kh\u00e1c.<\/p>\n

V\u00ec sao \u0111i\u1ec1u n\u00e0y quan tr\u1ecdng<\/strong><\/h3>\n

\u0110\u00e2y l\u00e0 \u0111i\u1ec3m trung t\u00e2m trong chi\u1ebfn l\u01b0\u1ee3c chu\u1ea9n b\u1ecb c\u1ee7a nh\u00e0 cung c\u1ea5p. C\u00e1c nh\u00e0 cung c\u1ea5p APAC duy tr\u00ec h\u1ed3 s\u01a1 tin c\u1eady nh\u01b0 t\u00e0i li\u1ec7u n\u1ed9i b\u1ed9, s\u1ed5 ghi nh\u1eadn khi\u1ebfu n\u1ea1i, k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1\/ki\u1ec3m to\u00e1n, t\u00ecnh tr\u1ea1ng k\u1ebf ho\u1ea1ch h\u00e0nh \u0111\u1ed9ng kh\u1eafc ph\u1ee5c (CAP), h\u1ed3 s\u01a1 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 gi\u1edd l\u00e0m vi\u1ec7c, gi\u1ea5y ph\u00e9p m\u00f4i tr\u01b0\u1eddng, v\u00e0 b\u1eb1ng ch\u1ee9ng truy xu\u1ea5t ngu\u1ed3n g\u1ed1c s\u1ebd gi\u00fap b\u00ean mua \u0111\u00e1nh gi\u00e1 thu\u1eadn l\u1ee3i h\u01a1n theo nguy\u00ean t\u1eafc \u201cth\u00f4ng tin s\u1eb5n c\u00f3 m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd\u201d.<\/p>\n

4) T\u1ea7n su\u1ea5t gi\u00e1m s\u00e1t chuy\u1ec3n th\u00e0nh \u00edt nh\u1ea5t m\u1ed7i 5 n\u0103m (k\u00e8m r\u00e0 so\u00e1t theo t\u00edn hi\u1ec7u k\u00edch ho\u1ea1t)<\/strong><\/h2>\n

\u0110i\u1ec1u 15 s\u1eeda \u0111\u1ed5i y\u00eau c\u1ea7u \u0111\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u1ef3 \u00edt nh\u1ea5t m\u1ed7i 5 n\u0103m<\/strong>, nh\u01b0ng c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n s\u1edbm h\u01a1n khi c\u00f3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 ho\u1eb7c khi c\u00f3 c\u0103n c\u1ee9 h\u1ee3p l\u00fd \u0111\u1ec3 cho r\u1eb1ng bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t kh\u00f4ng c\u00f2n hi\u1ec7u qu\u1ea3 ho\u1eb7c xu\u1ea5t hi\u1ec7n r\u1ee7i ro m\u1edbi.<\/p>\n

\u0110i\u1ec3m c\u1ea7n hi\u1ec3u \u0111\u00fang<\/strong><\/h3>\n

\u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 \u201cgi\u1ea5y ph\u00e9p\u201d \u0111\u1ec3 kh\u00f4ng l\u00e0m g\u00ec trong 5 n\u0103m. C\u01a1 ch\u1ebf \u0111\u00e1nh gi\u00e1 l\u1ea1i theo s\u1ef1 ki\u1ec7n k\u00edch ho\u1ea1t v\u1eabn c\u00f2n trong v\u0103n b\u1ea3n. S\u1ef1 c\u1ed1, thay \u0111\u1ed5i ngu\u1ed3n cung, m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng, thi\u1ebfu h\u1ee5t lao \u0111\u1ed9ng, s\u1eed d\u1ee5ng th\u1ea7u ph\u1ee5 m\u1edbi ho\u1eb7c m\u1edf sang \u0111\u1ecba b\u00e0n m\u1edbi \u0111\u1ec1u c\u00f3 th\u1ec3 khi\u1ebfn vi\u1ec7c r\u00e0 so\u00e1t \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t l\u1ea1i r\u1ea5t nhanh.<\/p>\n

5) B\u00e3i b\u1ecf ngh\u0129a v\u1ee5 l\u1eadp k\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i kh\u00ed h\u1eadu trong CSDDD<\/strong><\/h2>\n

H\u1ed9i \u0111\u1ed3ng n\u00eau r\u00f5 ngh\u0129a v\u1ee5 bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 gi\u1ea3m thi\u1ec3u bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu theo CSDDD<\/strong> \u0111\u00e3 b\u1ecb lo\u1ea1i b\u1ecf. V\u0103n b\u1ea3n ph\u00e1p l\u00fd \u0111\u00e3 xo\u00e1 \u0110i\u1ec1u 22.<\/p>\n

\u0110i\u1ec1u n\u00e0y thay \u0111\u1ed5i g\u00ec v\u00e0 kh\u00f4ng thay \u0111\u1ed5i g\u00ec<\/strong><\/h3>\n

Vi\u1ec7c s\u1eeda \u0111\u1ed5i n\u00e0y l\u00e0m gi\u1ea3m m\u1ed9t ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd theo CSDDD. Nh\u01b0ng n\u00f3 kh\u00f4ng<\/strong> xo\u00e1 \u00e1p l\u1ef1c v\u1ec1 kh\u00ed h\u1eadu \u0111\u1ebfn t\u1eeb: CSRD (\u0111\u1ed1i v\u1edbi b\u00ean b\u00e1o c\u00e1o c\u00f2n trong ph\u1ea1m vi), k\u1ef3 v\u1ecdng c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, h\u1ee3p \u0111\u1ed3ng kh\u00e1ch h\u00e0ng, y\u00eau c\u1ea7u mua s\u1eafm, \u0111i\u1ec1u ki\u1ec7n t\u00e0i ch\u00ednh, k\u1ebf ho\u1ea1ch gi\u1ea3m ph\u00e1t th\u1ea3i theo ng\u00e0nh ho\u1eb7c quy \u0111\u1ecbnh \u1edf c\u1ea5p \u0111\u1ed9 s\u1ea3n ph\u1ea9m.<\/p>\n

6) B\u1ecf c\u01a1 ch\u1ebf tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 h\u00e0i ho\u00e0 to\u00e0n EU; tr\u00e1ch nhi\u1ec7m theo lu\u1eadt qu\u1ed1c gia v\u1eabn gi\u1eef<\/strong><\/h2>\n

H\u1ed9i \u0111\u1ed3ng cho bi\u1ebft c\u00e1c quy \u0111\u1ecbnh c\u1eadp nh\u1eadt \u0111\u00e3 lo\u1ea1i b\u1ecf c\u01a1 ch\u1ebf tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 h\u00e0i ho\u00e0 \u1edf c\u1ea5p EU<\/strong>. \u0110i\u1ec1u 29 s\u1eeda \u0111\u1ed5i xo\u00e1 kho\u1ea3n 1 v\u00e0 gi\u1eef c\u1ea5u tr\u00fac tr\u00e1ch nhi\u1ec7m d\u1ef1a tr\u00ean lu\u1eadt qu\u1ed1c gia, \u0111\u1ed3ng th\u1eddi v\u1eabn b\u1ea3o l\u01b0u quy\u1ec1n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng \u0111\u1ea7y \u0111\u1ee7 khi tr\u00e1ch nhi\u1ec7m \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp theo lu\u1eadt qu\u1ed1c gia.<\/p>\n

V\u00ec sao \u0111i\u1ec1u n\u00e0y quan tr\u1ecdng<\/strong><\/h3>\n

R\u1ee7i ro th\u1ef1c thi v\u00e0 ki\u1ec7n t\u1ee5ng s\u1ebd ph\u00e2n m\u1ea3nh h\u01a1n gi\u1eefa c\u00e1c n\u01b0\u1edbc th\u00e0nh vi\u00ean. \u0110\u1ed1i v\u1edbi nh\u00e0 cung c\u1ea5p APAC, vi\u1ec7c so\u1ea1n th\u1ea3o h\u1ee3p \u0111\u1ed3ng, l\u01b0u gi\u1eef b\u1eb1ng ch\u1ee9ng v\u00e0 quy tr\u00ecnh b\u00e1o c\u00e1o\/n\u00e2ng c\u1ea5p x\u1eed l\u00fd s\u1ef1 c\u1ed1 c\u00e0ng tr\u1edf n\u00ean quan tr\u1ecdng v\u00ec b\u00ean mua s\u1ebd qu\u1ea3n tr\u1ecb r\u1ee7i ro kh\u00e1c nhau theo t\u1eebng khu v\u1ef1c t\u00e0i ph\u00e1n.<\/p>\n

7) Ch\u1ebf t\u00e0i: n\u00eau r\u00f5 tr\u1ea7n t\u1ed1i \u0111a 3%<\/strong><\/h2>\n

V\u0103n b\u1ea3n cu\u1ed1i c\u00f9ng y\u00eau c\u1ea7u c\u00e1c n\u01b0\u1edbc th\u00e0nh vi\u00ean quy \u0111\u1ecbnh m\u1ee9c tr\u1ea7n t\u1ed1i \u0111a c\u1ee7a ti\u1ec1n ph\u1ea1t \u1edf 3% doanh thu thu\u1ea7n to\u00e0n c\u1ea7u<\/strong> (\u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 c\u00e1ch t\u00ednh \u1edf c\u1ea5p t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 c\u1ea5u tr\u00fac c\u00f4ng ty m\u1eb9), v\u00e0 \u1ee6y ban ch\u00e2u \u00c2u s\u1ebd ban h\u00e0nh h\u01b0\u1edbng d\u1eabn cho c\u01a1 quan gi\u00e1m s\u00e1t.<\/p>\n

V\u00ec sao v\u1eabn t\u1ea1o s\u1ee9c \u00e9p \u0111\u00e1ng k\u1ec3<\/strong><\/h3>\n

D\u00f9 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n ho\u00e1, c\u00e1c doanh nghi\u1ec7p l\u1edbn nh\u1ea5t v\u1eabn \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro t\u00e0i ch\u00ednh \u0111\u00e1ng k\u1ec3. \u0110i\u1ec1u n\u00e0y khi\u1ebfn tu\u00e2n th\u1ee7 chu\u1ed7i cung \u1ee9ng v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro ti\u1ebfp t\u1ee5c l\u00e0 \u01b0u ti\u00ean c\u1ee7a b\u1ed9 ph\u1eadn mua s\u1eafm v\u00e0 ph\u00e1p ch\u1ebf.<\/p>\n

8) \u0110i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng m\u1eabu v\u00e0 m\u1ed1c th\u1eddi gian ban h\u00e0nh h\u01b0\u1edbng d\u1eabn<\/strong><\/h2>\n

V\u0103n b\u1ea3n n\u00eau r\u1eb1ng \u1ee6y ban ch\u00e2u \u00c2u s\u1ebd ban h\u00e0nh h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng m\u1eabu t\u1ef1 nguy\u1ec7n<\/strong> tr\u01b0\u1edbc ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2027<\/strong>, \u0111\u1ed3ng th\u1eddi \u0111\u1eb7t m\u1ed1c th\u1eddi gian cho c\u00e1c h\u01b0\u1edbng d\u1eabn b\u1ed5 sung theo \u0110i\u1ec1u 19.<\/p>\n

V\u00ec sao \u0111i\u1ec1u n\u00e0y quan tr\u1ecdng<\/strong><\/h3>\n

Nhi\u1ec1u nh\u00e0 cung c\u1ea5p APAC s\u1ebd c\u1ea3m nh\u1eadn t\u00e1c \u0111\u1ed9ng c\u1ee7a Omnibus qua m\u1eabu h\u1ee3p \u0111\u1ed3ng<\/strong> tr\u01b0\u1edbc, ch\u1ee9 kh\u00f4ng ph\u1ea3i qua th\u00f4ng b\u00e1o ph\u00e1p l\u00fd tr\u1ef1c ti\u1ebfp. C\u1ea7n d\u1ef1 li\u1ec7u r\u1eb1ng \u0111i\u1ec1u kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng s\u1ebd thay \u0111\u1ed5i d\u1ea7n khi h\u01b0\u1edbng d\u1eabn m\u1eabu c\u1ee7a EU \u0111\u01b0\u1ee3c ban h\u00e0nh.<\/p>\n

\u0110i\u1ec1u g\u00ec di\u1ec5n ra ti\u1ebfp theo: giai \u0111o\u1ea1n tri\u1ec3n khai v\u00e0 c\u00e1c \u0111i\u1ec3m c\u1ea7n theo d\u00f5i<\/strong><\/h2>\n

1) C\u00f4ng b\u1ed1 tr\u00ean C\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c c\u1ee7a Li\u00ean minh ch\u00e2u \u00c2u v\u00e0 hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/h2>\n

H\u1ed9i \u0111\u1ed3ng cho bi\u1ebft vi\u1ec7c c\u00f4ng b\u1ed1 \u0111\u01b0\u1ee3c d\u1ef1 ki\u1ebfn trong v\u00e0i ng\u00e0y t\u1edbi v\u00e0 ch\u1ec9 th\u1ecb s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y th\u1ee9 20 k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1<\/strong>.<\/p>\n

2) Chuy\u1ec3n ho\u00e1 v\u00e0o ph\u00e1p lu\u1eadt qu\u1ed1c gia<\/strong><\/h2>\n

Nh\u00ecn chung, c\u00e1c n\u01b0\u1edbc th\u00e0nh vi\u00ean c\u00f3 m\u1ed9t n\u0103m k\u1ec3 t\u1eeb khi ch\u1ec9 th\u1ecb c\u00f3 hi\u1ec7u l\u1ef1c<\/strong> \u0111\u1ec3 chuy\u1ec3n ho\u00e1 v\u00e0o ph\u00e1p lu\u1eadt qu\u1ed1c gia, v\u1edbi ghi ch\u00fa c\u1ee5 th\u1ec3 c\u1ee7a H\u1ed9i \u0111\u1ed3ng v\u1ec1 th\u1eddi \u0111i\u1ec3m h\u00e0i ho\u00e0 theo \u0110i\u1ec1u 4 v\u00e0 m\u1ed1c c\u1ee9ng 26 th\u00e1ng 7 n\u0103m 2028<\/strong> cho vi\u1ec7c chuy\u1ec3n ho\u00e1 CSDDD.<\/p>\n

C\u1ea7n theo d\u00f5i g\u00ec<\/strong><\/h3>\n

Vi\u1ec7c tri\u1ec3n khai \u1edf c\u1ea5p qu\u1ed1c gia v\u1eabn c\u00f3 th\u1ec3 kh\u00e1c nhau v\u1ec1 c\u00e1ch ti\u1ebfp c\u1eadn v\u00e0 phong c\u00e1ch th\u1ef1c thi, nh\u1ea5t l\u00e0 \u1edf: c\u01a1 ch\u1ebf tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1, th\u1ef1c h\u00e0nh gi\u00e1m s\u00e1t, ti\u00eau chu\u1ea9n ch\u1ee9ng c\u1ee9 v\u00e0 c\u00e1ch t\u01b0\u01a1ng t\u00e1c v\u1edbi c\u00e1c lu\u1eadt qu\u1ed1c gia hi\u1ec7n c\u00f3 (v\u00ed d\u1ee5 c\u00e1c n\u01b0\u1edbc \u0111\u00e3 c\u00f3 khu\u00f4n kh\u1ed5 ki\u1ec3u HREDD t\u1eeb tr\u01b0\u1edbc).<\/p>\n

3) M\u1ed1c tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p (CSDDD)<\/strong><\/h2>\n

H\u1ed9i \u0111\u1ed3ng x\u00e1c nh\u1eadn doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c bi\u1ec7n ph\u00e1p CSDDD m\u1edbi tr\u01b0\u1edbc th\u00e1ng 7 n\u0103m 2029<\/strong>.<\/p>\n

C\u1ea7n theo d\u00f5i g\u00ec<\/strong><\/h3>\n

C\u00e1c b\u00ean mua l\u1edbn s\u1ebd kh\u00f4ng ch\u1edd t\u1edbi n\u0103m 2029 m\u1edbi b\u1eaft \u0111\u1ea7u chu\u1ea9n b\u1ecb. Nhi\u1ec1u doanh nghi\u1ec7p s\u1ebd d\u00e0nh giai \u0111o\u1ea1n 2026\u20132028 cho: l\u1eadp b\u1ea3n \u0111\u1ed3 r\u1ee7i ro, ph\u00e2n nh\u00f3m nh\u00e0 cung c\u1ea5p, c\u1eadp nh\u1eadt h\u1ee3p \u0111\u1ed3ng, r\u00e0 so\u00e1t c\u01a1 ch\u1ebf qu\u1ea3n tr\u1ecb, c\u1ee7ng c\u1ed1 c\u01a1 ch\u1ebf khi\u1ebfu n\u1ea1i v\u00e0 th\u00ed \u0111i\u1ec3m c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t.<\/p>\n

4) C\u00f4ng vi\u1ec7c th\u1ee9 c\u1ea5p v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a \u1ee6y ban ch\u00e2u \u00c2u<\/strong><\/h2>\n

C\u00e1c n\u1ed9i dung ch\u00ednh c\u1ea7n theo d\u00f5i g\u1ed3m: c\u00f4ng vi\u1ec7c c\u1ee7a \u1ee6y ban ch\u00e2u \u00c2u v\u1ec1 ti\u00eau chu\u1ea9n t\u1ef1 nguy\u1ec7n (\u0110i\u1ec1u 29ca)<\/strong> cho doanh nghi\u1ec7p nh\u1ecf trong CSRD, v\u00e0 h\u01b0\u1edbng d\u1eabn\/\u0111i\u1ec1u kho\u1ea3n m\u1eabu theo CSDDD<\/strong> trong giai \u0111o\u1ea1n 2027\u20132028.<\/p>\n

V\u00ec sao \u0111i\u1ec1u n\u00e0y quan tr\u1ecdng<\/strong><\/h3>\n

\u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n \u201cth\u1ef1c h\u00e0nh th\u1ecb tr\u01b0\u1eddng\u201d b\u1eaft \u0111\u1ea7u \u0111\u1ecbnh h\u00ecnh v\u00e0 d\u1ea7n \u1ed5n \u0111\u1ecbnh. D\u00f9 ph\u1ea1m vi ph\u00e1p l\u00fd thu h\u1eb9p, k\u1ef3 v\u1ecdng v\u1eadn h\u00e0nh v\u1eabn c\u00f3 th\u1ec3 r\u1ea5t cao n\u1ebfu h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean mua l\u1edbn \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i.<\/p>\n

5) Tranh lu\u1eadn ch\u00ednh tr\u1ecb v\u00e0 ph\u1ea3n \u1ee9ng th\u1ecb tr\u01b0\u1eddng s\u1ebd ti\u1ebfp di\u1ec5n<\/strong><\/h2>\n

Reuters cho bi\u1ebft c\u00f3 ch\u1ec9 tr\u00edch t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c v\u1eadn \u0111\u1ed9ng v\u00e0 m\u1ed9t s\u1ed1 nh\u00e0 \u0111\u1ea7u t\u01b0, song song v\u1edbi s\u1ef1 \u1ee7ng h\u1ed9 t\u1eeb ch\u00ednh ph\u1ee7 v\u00e0 c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p cho r\u1eb1ng c\u1ea7n n\u1edbi g\u00e1nh n\u1eb7ng \u0111\u1ec3 b\u1ea3o v\u1ec7 n\u0103ng l\u1ef1c c\u1ea1nh tranh. \u0110i\u1ec3m n\u00e0y quan tr\u1ecdng v\u00ec c\u00e1c v\u00f2ng r\u00e0 so\u00e1t sau n\u00e0y v\u00e0 tranh lu\u1eadn v\u1ec1 th\u1ef1c thi c\u00f3 th\u1ec3 m\u1edf l\u1ea1i m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1.<\/p>\n

T\u00e1c \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi APAC: \u0111i\u1ec1u g\u00ec thay \u0111\u1ed5i trong n\u1ec1n kinh t\u1ebf th\u1ef1c<\/strong><\/h2>\n

1) \u00cdt kh\u00e1ch h\u00e0ng b\u1ecb \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp h\u01a1n, nh\u01b0ng quy\u1ec1n l\u1ef1c tu\u00e2n th\u1ee7 t\u1eadp trung h\u01a1n<\/strong><\/h2>\n

Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp nh\u1ecf h\u01a1n. Tuy nhi\u00ean, c\u00e1c doanh nghi\u1ec7p c\u00f2n trong ph\u1ea1m vi l\u00e0 nh\u1eefng b\u00ean mua r\u1ea5t l\u1edbn. V\u1edbi nhi\u1ec1u nh\u00e0 cung c\u1ea5p APAC, m\u1ee9c \u0111\u1ed9 t\u1eadp trung kh\u00e1ch h\u00e0ng c\u00f3 ngh\u0129a l\u00e0 k\u1ef3 v\u1ecdng v\u1ec1 th\u1ea9m \u0111\u1ecbnh chuy\u00ean s\u00e2u t\u1eeb c\u00e1c b\u00ean mua n\u00e0y v\u1eabn c\u00f3 th\u1ec3 \u0111\u1ecbnh h\u00ecnh c\u00e1ch v\u1eadn h\u00e0nh.<\/p>\n

2) T\u1eeb thu th\u1eadp d\u1eef li\u1ec7u tu\u00e2n th\u1ee7 di\u1ec7n r\u1ed9ng sang b\u1eb1ng ch\u1ee9ng r\u1ee7i ro c\u00f3 tr\u1ecdng t\u00e2m<\/strong><\/h2>\n

V\u0103n b\u1ea3n cu\u1ed1i c\u00f9ng \u1ee7ng h\u1ed9 c\u00e1ch ti\u1ebfp c\u1eadn \u01b0u ti\u00ean ho\u00e1 v\u00e0 kh\u00e1i ni\u1ec7m \u201cth\u00f4ng tin s\u1eb5n c\u00f3 m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd\u201d. \u0110i\u1ec1u n\u00e0y s\u1ebd c\u00f3 l\u1ee3i cho nh\u00e0 cung c\u1ea5p n\u00e0o ch\u1ee9ng minh \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t r\u1ee7i ro r\u00f5 r\u00e0ng, thay v\u00ec ch\u1ec9 c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng gi\u1ea5y t\u1edd l\u1edbn.<\/p>\n

3) C\u00e1ch \u0111\u1ed1i x\u1eed v\u1edbi nh\u00e0 cung c\u1ea5p s\u1ebd ph\u00e2n ho\u00e1 r\u00f5 h\u01a1n<\/strong><\/h2>\n

B\u00ean mua c\u00f3 th\u1ec3 ph\u00e2n nh\u00f3m nh\u00e0 cung c\u1ea5p theo h\u1ed3 s\u01a1 r\u1ee7i ro, qu\u1ed1c gia, lo\u1ea1i h\u00e0ng ho\u00e1, m\u00f4 h\u00ecnh lao \u0111\u1ed9ng, m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng th\u1ea7u ph\u1ee5 v\u00e0 l\u1ecbch s\u1eed s\u1ef1 c\u1ed1. Nh\u00e0 cung c\u1ea5p r\u1ee7i ro th\u1ea5p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u01b0\u01a1ng t\u00e1c nh\u1eb9 h\u01a1n; nh\u00e0 cung c\u1ea5p r\u1ee7i ro cao c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi ki\u1ec3m to\u00e1n s\u00e2u h\u01a1n v\u00e0 k\u1ebf ho\u1ea1ch kh\u1eafc ph\u1ee5c ch\u1eb7t h\u01a1n.<\/p>\n

4) Y\u00eau c\u1ea7u v\u1ec1 kh\u00ed h\u1eadu s\u1ebd ti\u1ebfp t\u1ee5c \u0111i qua c\u00e1c k\u00eanh kh\u00e1c<\/strong><\/h2>\n

Vi\u1ec7c xo\u00e1 ngh\u0129a v\u1ee5 k\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i trong CSDDD kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 y\u00eau c\u1ea7u v\u1ec1 kh\u00ed h\u1eadu bi\u1ebfn m\u1ea5t. Tr\u00ean th\u1ef1c t\u1ebf, d\u1eef li\u1ec7u kh\u00ed h\u1eadu v\u00e0 k\u1ebf ho\u1ea1ch gi\u1ea3m ph\u00e1t th\u1ea3i v\u1eabn s\u1ebd \u0111\u1ebfn t\u1eeb: c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o theo CSRD, b\u1ea3ng \u0111i\u1ec3m mua s\u1eafm c\u1ee7a kh\u00e1ch h\u00e0ng, ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c khu\u00f4n kh\u1ed5 quy \u0111\u1ecbnh ri\u00eang theo s\u1ea3n ph\u1ea9m.<\/p>\n

5) B\u1ea5t \u0111\u1ecbnh v\u1ec1 ki\u1ec7n t\u1ee5ng v\u00e0 th\u1ef1c thi s\u1ebd mang t\u00ednh theo t\u1eebng khu v\u1ef1c t\u00e0i ph\u00e1n h\u01a1n<\/strong><\/h2>\n

Do c\u01a1 ch\u1ebf tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 h\u00e0i ho\u00e0 to\u00e0n EU \u0111\u00e3 b\u1ecb r\u00fat l\u1ea1i, b\u00ean mua c\u00f3 th\u1ec3 th\u1eadn tr\u1ecdng h\u01a1n trong thi\u1ebft k\u1ebf h\u1ee3p \u0111\u1ed3ng v\u00e0 l\u01b0u gi\u1eef ch\u1ee9ng c\u1ee9 \u0111\u1ec3 qu\u1ea3n tr\u1ecb tranh ch\u1ea5p xuy\u00ean bi\u00ean gi\u1edbi theo khung ph\u00e1p lu\u1eadt qu\u1ed1c gia.<\/p>\n

Nh\u00e0 cung c\u1ea5p APAC n\u00ean chu\u1ea9n b\u1ecb g\u00ec ngay t\u1eeb b\u00e2y gi\u1edd (l\u1ed9 tr\u00ecnh th\u1ef1c h\u00e0nh)<\/strong><\/h2>\n

A. X\u00e2y d\u1ef1ng \u201cb\u1ed9 b\u1eb1ng ch\u1ee9ng c\u00f3 tr\u1ecdng t\u00e2m\u201d thay v\u00ec m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 ESG kh\u1ed5ng l\u1ed3<\/strong><\/h2>\n

H\u00e3y chu\u1ea9n b\u1ecb m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 g\u1ecdn, d\u1ec5 truy xu\u1ea5t v\u00e0 d\u1ec5 s\u1eed d\u1ee5ng, bao ph\u1ee7 c\u00e1c v\u1ea5n \u0111\u1ec1 m\u00e0 b\u00ean mua EU nhi\u1ec1u kh\u1ea3 n\u0103ng s\u1ebd \u01b0u ti\u00ean. Th\u00f4ng th\u01b0\u1eddng b\u1ed9 n\u00e0y g\u1ed3m: n\u1ec1n t\u1ea3ng tu\u00e2n th\u1ee7 lao \u0111\u1ed9ng, x\u1eed l\u00fd khi\u1ebfu n\u1ea1i, h\u1ed3 s\u01a1 kh\u1eafc ph\u1ee5c, gi\u1edd l\u00e0m vi\u1ec7c, ti\u1ec1n l\u01b0\u01a1ng, th\u1ef1c h\u00e0nh tuy\u1ec3n d\u1ee5ng, an to\u00e0n v\u00e0 s\u1ee9c kho\u1ebb ngh\u1ec1 nghi\u1ec7p, gi\u1ea5y ph\u00e9p m\u00f4i tr\u01b0\u1eddng, d\u1eef li\u1ec7u ph\u00e1t th\u1ea3i\/n\u0103ng l\u01b0\u1ee3ng, ki\u1ec3m so\u00e1t n\u01b0\u1edbc th\u1ea3i\/ch\u1ea5t th\u1ea3i v\u00e0 ki\u1ec3m so\u00e1t th\u1ea7u ph\u1ee5.<\/p>\n

B. L\u1eadp b\u1ea3n \u0111\u1ed3 m\u1ee9c \u0111\u1ed9 ph\u01a1i nhi\u1ec5m r\u1ee7i ro theo kh\u00e1ch h\u00e0ng, s\u1ea3n ph\u1ea9m, c\u01a1 s\u1edf v\u00e0 qu\u1ed1c gia<\/strong><\/h2>\n

Kh\u00f4ng n\u00ean \u0111\u1ed1i x\u1eed m\u1ecdi kh\u00e1ch h\u00e0ng nh\u01b0 nhau. H\u00e3y x\u00e1c \u0111\u1ecbnh kh\u00e1ch h\u00e0ng n\u00e0o nhi\u1ec1u kh\u1ea3 n\u0103ng v\u1eabn n\u1eb1m trong ph\u1ea1m vi theo ng\u01b0\u1ee1ng m\u1edbi v\u00e0 d\u00f2ng s\u1ea3n ph\u1ea9m n\u00e0o g\u1eafn v\u1edbi r\u1ee7i ro nh\u00e2n quy\u1ec1n ho\u1eb7c m\u00f4i tr\u01b0\u1eddng cao h\u01a1n.<\/p>\n

C. Chu\u1ea9n b\u1ecb cho c\u00e1c y\u00eau c\u1ea7u th\u00f4ng tin \u201ct\u01b0\u01a1ng x\u1ee9ng\u201d nh\u01b0ng c\u1ee5 th\u1ec3 h\u01a1n<\/strong><\/h2>\n

V\u0103n b\u1ea3n Omnibus t\u1ea1o c\u01a1 s\u1edf \u0111\u1ec3 b\u00ean mua y\u00eau c\u1ea7u \u00edt h\u01a1n nh\u01b0ng ch\u00ednh x\u00e1c h\u01a1n. H\u00e3y \u0111\u00e0o t\u1ea1o \u0111\u1ed9i ng\u0169 t\u1ea1i c\u01a1 s\u1edf tr\u1ea3 l\u1eddi nhanh v\u00e0 nh\u1ea5t qu\u00e1n c\u00e1c c\u00e2u h\u1ecfi c\u00f3 tr\u1ecdng t\u00e2m, d\u1ef1a tr\u00ean b\u1eb1ng ch\u1ee9ng t\u00e0i li\u1ec7u.<\/p>\n

D. D\u00f9ng n\u1ec1n t\u1ea3ng b\u00e1o c\u00e1o t\u1ef1 nguy\u1ec7n cho c\u00e1c \u0111\u01a1n v\u1ecb ngo\u00e0i ph\u1ea1m vi<\/strong><\/h2>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u0169ng nh\u01b0 doanh nghi\u1ec7p quy m\u00f4 trung b\u00ecnh, vi\u1ec7c c\u0103n ch\u1ec9nh c\u00f4ng b\u1ed1 n\u1ed9i b\u1ed9 theo h\u01b0\u1edbng ti\u00eau chu\u1ea9n t\u1ef1 nguy\u1ec7n CSRD \u0111ang h\u00ecnh th\u00e0nh (\u0110i\u1ec1u 29ca \/ c\u00e1ch ti\u1ebfp c\u1eadn d\u1ef1a tr\u00ean VSME) l\u00e0 h\u1ee3p l\u00fd, ngay c\u1ea3 khi ch\u01b0a b\u1ecb ph\u00e1p lu\u1eadt b\u1eaft bu\u1ed9c. C\u00e1ch n\u00e0y c\u00f3 th\u1ec3 gi\u00fap gi\u1ea3m c\u00e1c b\u1ea3ng h\u1ecfi tr\u00f9ng l\u1eb7p t\u1eeb kh\u00e1ch h\u00e0ng.<\/p>\n

E. N\u00e2ng \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u01a1 ch\u1ebf khi\u1ebfu n\u1ea1i v\u00e0 kh\u1eafc ph\u1ee5c<\/strong><\/h2>\n

Trong c\u00e1ch ti\u1ebfp c\u1eadn th\u1ea9m \u0111\u1ecbnh chuy\u00ean s\u00e2u d\u1ef1a tr\u00ean r\u1ee7i ro, b\u00ean mua s\u1ebd theo d\u00f5i s\u00e1t li\u1ec7u v\u1ea5n \u0111\u1ec1 c\u00f3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd hi\u1ec7u qu\u1ea3 hay kh\u00f4ng. C\u01a1 ch\u1ebf khi\u1ebfu n\u1ea1i y\u1ebfu ho\u1eb7c theo d\u00f5i h\u00e0nh \u0111\u1ed9ng kh\u1eafc ph\u1ee5c kh\u00f4ng t\u1ed1t c\u00f3 th\u1ec3 khi\u1ebfn nh\u00e0 cung c\u1ea5p b\u1ecb x\u1ebfp v\u00e0o nh\u00f3m r\u1ee7i ro \u01b0u ti\u00ean cao.<\/p>\n

F. R\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng s\u1edbm<\/strong><\/h2>\n

H\u00e3y chu\u1ea9n b\u1ecb cho c\u00e1c \u0111i\u1ec1u ch\u1ec9nh trong b\u1ed9 quy t\u1eafc \u1ee9ng x\u1eed nh\u00e0 cung c\u1ea5p, quy\u1ec1n ki\u1ec3m to\u00e1n\/\u0111\u00e1nh gi\u00e1, y\u00eau c\u1ea7u d\u1eef li\u1ec7u, \u0111i\u1ec1u kho\u1ea3n th\u00f4ng b\u00e1o s\u1ef1 c\u1ed1 v\u00e0 ngh\u0129a v\u1ee5 kh\u1eafc ph\u1ee5c khi \u1ee6y ban ch\u00e2u \u00c2u ti\u1ebfp t\u1ee5c ban h\u00e0nh h\u01b0\u1edbng d\u1eabn v\u00e0 \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng m\u1eabu.<\/p>\n

G. Ti\u1ebfp t\u1ee5c n\u00e2ng n\u0103ng l\u1ef1c v\u1ec1 kh\u00ed h\u1eadu<\/strong><\/h2>\n

D\u00f9 ngh\u0129a v\u1ee5 k\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i theo CSDDD \u0111\u00e3 b\u1ecb xo\u00e1, doanh nghi\u1ec7p v\u1eabn n\u00ean duy tr\u00ec ti\u1ebfn \u0111\u1ed9 v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng d\u1eef li\u1ec7u n\u0103ng l\u01b0\u1ee3ng, \u0111\u01b0\u1eddng c\u01a1 s\u1edf ph\u00e1t th\u1ea3i v\u00e0 k\u1ebf ho\u1ea1ch gi\u1ea3m ph\u00e1t th\u1ea3i. B\u00ean mua, b\u00ean c\u1ea5p v\u1ed1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a EU v\u1eabn s\u1ebd ti\u1ebfp t\u1ee5c y\u00eau c\u1ea7u.<\/p>\n

C\u1ea7n theo d\u00f5i g\u00ec trong giai \u0111o\u1ea1n 2026\u20132028 (danh s\u00e1ch theo d\u00f5i cho Desk)<\/strong><\/h2>\n

Theo d\u00f5i ng\u00e0y c\u00f4ng b\u1ed1 tr\u00ean C\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c c\u1ee7a Li\u00ean minh ch\u00e2u \u00c2u<\/strong> v\u00ec \u0111\u00e2y l\u00e0 m\u1ed1c kh\u1edfi \u0111\u1ed9ng \u0111\u1ed3ng h\u1ed3 ph\u00e1p l\u00fd cho hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 chuy\u1ec3n ho\u00e1 v\u00e0o ph\u00e1p lu\u1eadt qu\u1ed1c gia.<\/p>\n

Theo d\u00f5i c\u00f4ng vi\u1ec7c c\u1ee7a \u1ee6y ban ch\u00e2u \u00c2u v\u1ec1 ti\u00eau chu\u1ea9n t\u1ef1 nguy\u1ec7n theo \u0110i\u1ec1u 29ca<\/strong> v\u00ec \u0111\u00e2y c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh m\u1eabu th\u1ef1c t\u1ebf cho y\u00eau c\u1ea7u c\u00f4ng b\u1ed1 th\u00f4ng tin t\u1eeb nh\u00e0 cung c\u1ea5p.<\/p>\n

Theo d\u00f5i h\u01b0\u1edbng d\u1eabn CSDDD v\u00e0 \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng m\u1eabu c\u1ee7a \u1ee6y ban ch\u00e2u \u00c2u<\/strong> (\u0111\u1eb7c bi\u1ec7t c\u00e1c m\u1ed1c 2027\u20132028) v\u00ec ch\u00fang s\u1ebd \u0111\u1ecbnh h\u00ecnh th\u1ef1c ti\u1ec5n mua s\u1eafm v\u00e0 th\u1ef1c h\u00e0nh ph\u00e1p l\u00fd.<\/p>\n

Theo d\u00f5i l\u1ef1a ch\u1ecdn chuy\u1ec3n ho\u00e1 ph\u00e1p lu\u1eadt c\u1ee7a t\u1eebng n\u01b0\u1edbc th\u00e0nh vi\u00ean<\/strong> v\u00ec phong c\u00e1ch th\u1ef1c thi v\u00e0 c\u01a1 ch\u1ebf tr\u00e1ch nhi\u1ec7m c\u00f3 th\u1ec3 kh\u00e1c nhau.<\/p>\n

Theo d\u00f5i h\u00e0nh vi c\u1ee7a b\u00ean mua, kh\u00f4ng ch\u1ec9 \u0111\u1ecdc v\u0103n b\u1ea3n lu\u1eadt<\/strong> v\u00ec tri\u1ec3n khai th\u01b0\u01a1ng m\u1ea1i th\u01b0\u1eddng \u0111i tr\u01b0\u1edbc c\u00e1c m\u1ed1c ph\u00e1p l\u00fd ch\u00ednh th\u1ee9c.<\/p>\n

K\u1ebft lu\u1eadn cho chu\u1ed7i cung \u1ee9ng APAC<\/strong><\/h2>\n

C\u00e1c thay \u0111\u1ed5i trong Omnibus I l\u00e0 c\u00f3 th\u1eadt v\u00e0 mang t\u00ednh \u0111\u00e1ng k\u1ec3. Ch\u00fang thu h\u1eb9p ph\u1ea1m vi \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp v\u00e0 gi\u1ea3m m\u1ed9t ph\u1ea7n g\u00e1nh n\u1eb7ng th\u1ee7 t\u1ee5c. Nh\u01b0ng ch\u00fang kh\u00f4ng<\/strong> ch\u1ea5m d\u1ee9t y\u00eau c\u1ea7u th\u1ea9m \u0111\u1ecbnh chuy\u00ean s\u00e2u chu\u1ed7i cung \u1ee9ng v\u00e0 y\u00eau c\u1ea7u d\u1eef li\u1ec7u b\u1ec1n v\u1eefng do EU d\u1eabn d\u1eaft.<\/p>\n

S\u1ef1 d\u1ecbch chuy\u1ec3n th\u1ef1c t\u1ebf l\u00e0: t\u1eeb g\u00e1nh n\u1eb7ng di\u1ec7n r\u1ed9ng, ti\u00eau chu\u1ea9n ho\u00e1 sang y\u00eau c\u1ea7u c\u00f3 tr\u1ecdng t\u00e2m h\u01a1n, d\u1ef1a tr\u00ean r\u1ee7i ro h\u01a1n v\u00e0 do b\u00ean mua d\u1eabn d\u1eaft<\/strong>.<\/p>\n

\u0110\u1ed1i v\u1edbi nh\u00e0 cung c\u1ea5p APAC, n\u01b0\u1edbc \u0111i t\u1ed1t nh\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ea1m d\u1eebng \u0111\u1ec3 ch\u1edd xem. \u0110\u00f3 l\u00e0 t\u1eadn d\u1ee5ng kho\u1ea3ng th\u1eddi gian th\u00eam n\u00e0y \u0111\u1ec3 x\u00e2y d\u1ef1ng n\u1ec1n b\u1eb1ng ch\u1ee9ng s\u1ea1ch h\u01a1n, n\u0103ng l\u1ef1c kh\u1eafc ph\u1ee5c m\u1ea1nh h\u01a1n v\u00e0 h\u1ec7 th\u1ed1ng ph\u1ea3n h\u1ed3i k\u1ef7 lu\u1eadt h\u01a1n tr\u01b0\u1edbc khi c\u00e1c b\u00ean mua l\u1edbn si\u1ebft ch\u1eb7t m\u00f4 h\u00ecnh tri\u1ec3n khai m\u1edbi c\u1ee7a h\u1ecd.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u00fang v\u1eady. Ch\u1ec9 th\u1ecb s\u1eeda \u0111\u1ed5i Omnibus I (bao g\u1ed3m c\u00e1c s\u1eeda \u0111\u1ed5i \u0111\u1ed1i v\u1edbi CSRD v\u00e0 CSDDD) \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c ph\u00ea chu\u1ea9n cu\u1ed1i c\u00f9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng Li\u00ean minh ch\u00e2u \u00c2u v\u00e0o ng\u00e0y 24 th\u00e1ng 2 n\u0103m 2026, sau khi Ngh\u1ecb vi\u1ec7n ch\u00e2u \u00c2u th\u00f4ng qua v\u00e0o th\u00e1ng 12 n\u0103m 2025. H\u1ed9i \u0111\u1ed3ng n\u00eau r\u00f5 \u0111\u00e2y l\u00e0 b\u01b0\u1edbc ph\u00ea chu\u1ea9n cu\u1ed1i c\u00f9ng. Ti\u1ebfp theo s\u1ebd l\u00e0 vi\u1ec7c c\u00f4ng b\u1ed1 tr\u00ean C\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c c\u1ee7a Li\u00ean minh ch\u00e2u \u00c2u (Official Journal) trong th\u1eddi gian g\u1ea7n t\u1edbi, v\u00e0 v\u0103n b\u1ea3n s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y th\u1ee9 20 k\u1ec3 t\u1eeb […]<\/p>\n","protected":false},"author":5,"featured_media":2315,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[315],"tags":[665,664,317],"class_list":["post-2314","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cap-nhat-quy-dinh","tag-corporate-sustainability-reporting-directive-csrd","tag-corporate-sustainability-due-diligence-directive-csddd","tag-lien-minh-chau-au-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":"\nOmnibus I \u0111\u00e3 ho\u00e0n t\u1ea5t quy tr\u00ecnh l\u1eadp ph\u00e1p t\u1ea1i Li\u00ean minh ch\u00e2u \u00c2u \u2014 CSRD v\u00e0 CSDDD thay \u0111\u1ed5i g\u00ec, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 g\u00ec, v\u00e0 nh\u00e0 cung c\u1ea5p APAC n\u00ean l\u00e0m g\u00ec ngay t\u1eeb b\u00e2y gi\u1edd - 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\/vi\/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=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Omnibus I \u0111\u00e3 ho\u00e0n t\u1ea5t quy tr\u00ecnh l\u1eadp ph\u00e1p t\u1ea1i Li\u00ean minh ch\u00e2u \u00c2u \u2014 CSRD v\u00e0 CSDDD thay \u0111\u1ed5i g\u00ec, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 g\u00ec, v\u00e0 nh\u00e0 cung c\u1ea5p APAC n\u00ean l\u00e0m g\u00ec ngay t\u1eeb b\u00e2y gi\u1edd - Asia Pacific Responsible Supply Chain Desk\" \/>\n<meta property=\"og:description\" content=\"\u0110\u00fang v\u1eady. Ch\u1ec9 th\u1ecb s\u1eeda \u0111\u1ed5i Omnibus I (bao g\u1ed3m c\u00e1c s\u1eeda \u0111\u1ed5i \u0111\u1ed1i v\u1edbi CSRD v\u00e0 CSDDD) \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c ph\u00ea chu\u1ea9n cu\u1ed1i c\u00f9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng Li\u00ean minh ch\u00e2u \u00c2u v\u00e0o ng\u00e0y 24 th\u00e1ng 2 n\u0103m 2026, sau khi Ngh\u1ecb vi\u1ec7n ch\u00e2u \u00c2u th\u00f4ng qua v\u00e0o th\u00e1ng 12 n\u0103m 2025. H\u1ed9i \u0111\u1ed3ng n\u00eau r\u00f5 \u0111\u00e2y l\u00e0 b\u01b0\u1edbc ph\u00ea chu\u1ea9n cu\u1ed1i c\u00f9ng. 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