{"id":2206,"date":"2026-10-20T12:38:11","date_gmt":"2026-10-20T10:38:11","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2206"},"modified":"2026-10-27T17:53:06","modified_gmt":"2026-10-27T16:53:06","slug":"%e5%8f%af%e6%8c%81%e7%bb%ad%e5%8f%91%e5%b1%95%e9%89%b4%e8%af%81","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/zh\/%e6%9c%8d%e5%8a%a1\/%e5%8f%af%e6%8c%81%e7%bb%ad%e5%8f%91%e5%b1%95%e9%89%b4%e8%af%81\/","title":{"rendered":"\u975e\u8d22\u52a1\u4fe1\u606f\u62a5\u544a\u53ca\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u7684\u7f16\u5236\u4e0e\u9274\u8bc1"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2206\" class=\"elementor elementor-2206 elementor-36\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cf3d8c e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"6cf3d8c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cdd0661 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"cdd0661\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-91ce191 e-con-full ca-split e-flex e-con e-parent\" data-id=\"91ce191\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-84acf38 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"84acf38\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fefd6b ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"8fefd6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/zh\/\">\u9996\u9875<\/a> &nbsp;\/&nbsp; <a href=\"\/zh\/\u670d\u52a1\/\">\u670d\u52a1<\/a> &nbsp;\/&nbsp; 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data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u6211\u4eec\u534f\u52a9\u60a8\u7f16\u5236\u975e\u8d22\u52a1\u4fe1\u606f\u62a5\u544a\u6216\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\uff0c\u5e76\u4ee5\u72ec\u7acb\u9274\u8bc1\u670d\u52a1\u63d0\u4f9b\u65b9\u7684\u8eab\u4efd\u5bf9\u5176\u8fdb\u884c\u9274\u8bc1\uff0c\u79c9\u6301\u5728\u897f\u73ed\u7259\u5b98\u65b9\u5ba1\u8ba1\u5e08\u767b\u8bb0\u518c\uff08ROAC\uff09\u767b\u8bb0\u7684\u5ba1\u8ba1\u673a\u6784\u5e94\u6709\u7684\u4e25\u8c28\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95194db e-con-full ca-btns e-flex e-con e-parent\" data-id=\"95194db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d97286 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"4d97286\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/zh\/\u8054\u7cfb\u6211\u4eec\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u83b7\u53d6\u670d\u52a1\u65b9\u6848 \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c50753 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"3c50753\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 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class=\"elementor-element elementor-element-ac65757 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"ac65757\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-14963da e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"14963da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6ea110f e-con-full ca-toc e-flex e-con e-parent\" data-id=\"6ea110f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f47a56 elementor-widget elementor-widget-html\" data-id=\"4f47a56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"\u672c\u9875\u5185\u5bb9\"><p>\u672c\u9875\u5185\u5bb9<\/p><ul><li><a href=\"#que-es\">\u670d\u52a1\u7b80\u4ecb<\/a><\/li><li><a href=\"#para-quien\">\u9002\u7528\u5bf9\u8c61<\/a><\/li><li><a href=\"#marco-legal\">\u6cd5\u5f8b\u6846\u67b6<\/a><\/li><li><a href=\"#incluye\">\u670d\u52a1\u5185\u5bb9<\/a><\/li><li><a href=\"#como-trabajamos\">\u5de5\u4f5c\u65b9\u5f0f<\/a><\/li><li><a href=\"#documentacion\">\u6240\u9700\u8d44\u6599<\/a><\/li><li><a href=\"#preguntas\">\u5e38\u89c1\u95ee\u9898<\/a><\/li><li><a href=\"#base-legal\">\u6cd5\u5f8b\u4f9d\u636e<\/a><\/li><li><a href=\"#articulos\">\u76f8\u5173\u6587\u7ae0<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/zh\/\u8054\u7cfb\u6211\u4eec\/\">\u83b7\u53d6\u670d\u52a1\u65b9\u6848 \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5522717 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"5522717\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e2da38c e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e2da38c\" data-element_type=\"container\" 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class=\"k\">\u8981\u70b9\u6982\u89c8<\/b>\u5728\u897f\u73ed\u7259\uff0c\u5458\u5de5\u8d85\u8fc7250\u4eba\u4e14\u5c5e\u4e8e\u516c\u4f17\u5229\u76ca\u5b9e\u4f53\uff0c\u6216\u8d44\u4ea7\u8d85\u8fc72000\u4e07\u6b27\u5143\u3001\u8425\u4e1a\u6536\u5165\u51c0\u989d\u8d85\u8fc74000\u4e07\u6b27\u5143\u7684\u516c\u53f8\uff0c\u5fc5\u987b\u7f16\u5236\u975e\u8d22\u52a1\u4fe1\u606f\u62a5\u544a\uff08EINF\uff09\uff0c\u5e76\u7531\u72ec\u7acb\u9274\u8bc1\u670d\u52a1\u63d0\u4f9b\u65b9\u8fdb\u884c\u9274\u8bc1\uff08\u7ecf\u7b2c11\/2018\u53f7\u6cd5\u5f8b\u4fee\u8ba2\u7684\u300a\u5546\u6cd5\u5178\u300b\u7b2c49\u6761\u53caLSC\u7b2c262.5\u6761\uff09\u3002\u6b27\u76df\u300a\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u6307\u4ee4\u300b\uff08CSRD\uff09\u7ecfOmnibus I\u6307\u4ee4\uff08\u00d3mnibus 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id=\"que-es\">\u670d\u52a1\u5185\u5bb9<\/h2><p><strong>\u975e\u8d22\u52a1\u4fe1\u606f\u62a5\u544a\uff08EINF\uff09<\/strong>\u662f\u7ba1\u7406\u5c42\u62a5\u544a\u7684\u7ec4\u6210\u90e8\u5206\uff08\u6216\u6784\u6210\u5176\u4e00\u90e8\u5206\u7684\u5355\u72ec\u62a5\u544a\uff09\uff0c\u516c\u53f8\u5728\u5176\u4e2d\u8bf4\u660e\u5176\u5546\u4e1a\u6a21\u5f0f\uff0c\u4ee5\u53ca\u5728\u73af\u5883\u3001\u793e\u4f1a\u3001\u5458\u5de5\u3001\u5c0a\u91cd\u4eba\u6743\u3001\u53cd\u8150\u8d25\u548c\u53cd\u8d3f\u8d42\u7b49\u4e8b\u9879\u4e0a\u7684\u653f\u7b56\u3001\u98ce\u9669\u548c\u6307\u6807\uff0c\u6b64\u5916\u8fd8\u5305\u62ec\u6709\u5173\u516c\u53f8\u7684\u4fe1\u606f\uff08\u5bf9\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u627f\u8bfa\u3001\u4f9b\u5e94\u5546\u3001\u6d88\u8d39\u8005\u53ca\u7a0e\u52a1\u4fe1\u606f\uff09\u3002\u8be5\u62a5\u544a\u7531\u897f\u73ed\u7259\u300a\u5546\u6cd5\u5178\u300b\u7b2c49.6\u6761\u89c4\u8303\uff0c\u300a\u8d44\u5408\u516c\u53f8\u6cd5\u300b\u7b2c262.5\u6761\u5c31\u5355\u4f53\u8d22\u52a1\u62a5\u8868\u63f4\u5f15\u4e86\u8be5\u6761\u89c4\u5b9a\u3002<\/p><p>\u6cd5\u5f8b\u8981\u6c42\u8be5\u4fe1\u606f<strong>\u7531\u72ec\u7acb\u9274\u8bc1\u670d\u52a1\u63d0\u4f9b\u65b9\u8fdb\u884c\u9274\u8bc1<\/strong>\u3002\u8fd9\u9879\u5de5\u4f5c\u4e0e\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e0d\u540c\uff1a\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5e08\u4ec5\u6838\u5b9eEINF\u5df2\u7eb3\u5165\u7ba1\u7406\u5c42\u62a5\u544a\uff0c\u6216\u7ba1\u7406\u5c42\u62a5\u544a\u5df2\u63f4\u5f15\u5355\u72ec\u62a5\u544a\uff08\u7b2c22\/2015\u53f7\u300a\u5ba1\u8ba1\u6cd5\u300b\u7b2c5.1.f)\u6761\uff09\u3002\u800c\u9274\u8bc1\u5219\u5ba1\u67e5\u62a5\u544a\u7684\u5185\u5bb9\u53ca\u5176\u652f\u6301\u4f9d\u636e\u3002<\/p><p>Controlaudit\u5728\u4e24\u4e2a\u65b9\u9762\u5f00\u5c55\u5de5\u4f5c\u3002\u6211\u4eec\u534f\u52a9\u4f01\u4e1a<strong>\u7f16\u5236<\/strong>EINF\u6216\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\uff08\u91cd\u8981\u6027\u5206\u6790\u3001\u6846\u67b6\u9009\u62e9\u3001\u6307\u6807\u548c\u64b0\u5199\uff09\uff1b\u5bf9\u4e8e\u5e76\u975e\u7531\u6211\u4eec\u7f16\u5236\u7684\u62a5\u544a\uff0c\u6211\u4eec\u63d0\u4f9b<strong>\u72ec\u7acb\u9274\u8bc1<\/strong>\u670d\u52a1\u3002\u6211\u4eec\u7edd\u4e0d\u4f1a\u5bf9\u540c\u4e00\u4fe1\u606f\u65e2\u7f16\u5236\u53c8\u9274\u8bc1\uff0c\u56e0\u4e3a\u90a3\u610f\u5473\u7740\u5ba1\u67e5\u81ea\u5df1\u7684\u5de5\u4f5c\u3002<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27f9ea1 elementor-widget elementor-widget-html\" data-id=\"27f9ea1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">\u9002\u7528\u5bf9\u8c61<\/h2><\/div><ul class=\"ca-checks\"><li>\u5458\u5de5\u8d85\u8fc7250\u4eba\u3001\u8fde\u7eed\u4e24\u4e2a\u8d22\u5e74\u8d44\u4ea7\u8d85\u8fc72000\u4e07\u6b27\u5143\u6216\u8425\u4e1a\u6536\u5165\u51c0\u989d\u8d85\u8fc74000\u4e07\u6b27\u5143\uff0c\u987b\u7eb3\u5165\u5e76\u9274\u8bc1EINF\u7684\u8d44\u5408\u516c\u53f8\u3002<\/li><li>\u7f16\u5236\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u3001\u987b\u63d0\u4ea4\u5408\u5e76EINF\u7684\u4f01\u4e1a\u96c6\u56e2\uff08\u300a\u5546\u6cd5\u5178\u300b\u7b2c49.5\u6761\uff09\u3002<\/li><li>\u5458\u5de5\u8d85\u8fc7250\u4eba\u4e14\u4e0d\u5c5e\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u7684\u516c\u4f17\u5229\u76ca\u5b9e\u4f53\u3002<\/li><li>\u5e0c\u671b\u9884\u5224CSRD\u7ecfOmnibus I\u6307\u4ee4\u8c03\u6574\u540e\u5728\u897f\u73ed\u7259\u8f6c\u5316\u65f6\u5c06\u53d7\u5230\u4f55\u79cd\u5f71\u54cd\u7684\u4f01\u4e1a\u3002<\/li><li>\u6536\u5230\u5ba2\u6237\u3001\u91d1\u878d\u673a\u6784\u6216\u91c7\u8d2d\u65b9ESG\u95ee\u5377\uff0c\u5e0c\u671b\u4ee5\u89c4\u8303\u7684VSME\u62a5\u544a\u4f5c\u7b54\u7684\u4e2d\u5c0f\u4f01\u4e1a\u3002<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44d60cd elementor-widget elementor-widget-html\" data-id=\"44d60cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">\u6cd5\u5f8b\u6846\u67b6<\/h2><p><strong>\u76ee\u524d\u54ea\u4e9b\u4f01\u4e1a\u987b\u7f16\u5236EINF\u3002<\/strong>\u7ecf\u7b2c11\/2018\u53f7\u6cd5\u5f8b\u4fee\u8ba2\u7684LSC\u7b2c262.5\u6761\u548c\u300a\u5546\u6cd5\u5178\u300b\u7b2c49.5\u6761\u6700\u521d\u5c06\u95e8\u69db\u5b9a\u4e3a\u5458\u5de5\u8d85\u8fc7500\u4eba\u3002\u8be5\u6cd5\u8fc7\u6e21\u6761\u6b3e\u7b2c\u4e09\u6761\u7b2c3\u6b3e\u89c4\u5b9a\uff0c\u81ea\u5176\u751f\u6548\uff082018\u5e7412\u670830\u65e5\uff09\u6ee1\u4e09\u5e74\u540e\uff0c\u4e49\u52a1\u6269\u5c55\u81f3<strong>\u5458\u5de5\u8d85\u8fc7250\u4eba<\/strong>\u7684\u516c\u53f8\uff0c\u6761\u4ef6\u662f\uff1a\u5c5e\u4e8e\u516c\u4f17\u5229\u76ca\u5b9e\u4f53\uff08\u6839\u636e\u7b2c2013\/34\/EU\u53f7\u6307\u4ee4\u5c5e\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u7684\u9664\u5916\uff09\uff0c\u6216\u8fde\u7eed\u4e24\u4e2a\u8d22\u5e74\u5728\u5404\u81ea\u8d44\u4ea7\u8d1f\u503a\u8868\u65e5\u81f3\u5c11\u6ee1\u8db3\u4ee5\u4e0b\u4e00\u9879\u6761\u4ef6\uff1a<strong>\u8d44\u4ea7\u8d85\u8fc72000\u4e07\u6b27\u5143<\/strong>\uff0c\u6216<strong>\u8425\u4e1a\u6536\u5165\u51c0\u989d\u8d85\u8fc74000\u4e07\u6b27\u5143<\/strong>\u3002\u5982\u8fde\u7eed\u4e24\u4e2a\u8d22\u5e74\u4e0d\u518d\u6ee1\u8db3\u4e0a\u8ff0\u6761\u4ef6\uff0c\u8be5\u4e49\u52a1\u5373\u544a\u7ec8\u6b62\u3002<\/p><p><strong>\u5185\u5bb9\u3001\u6279\u51c6\u4e0e\u9274\u8bc1\u3002<\/strong>\u300a\u5546\u6cd5\u5178\u300b\u7b2c49.6\u6761\u8be6\u7ec6\u89c4\u5b9a\u4e86\u6700\u4f4e\u5185\u5bb9\u8981\u6c42\uff0c\u8981\u6c42\u4ee5\u56fd\u5bb6\u3001\u6b27\u76df\u6216\u56fd\u9645\u6846\u67b6\u4e3a\u57fa\u7840\uff08\u5e76\u6ce8\u660e\u6240\u91c7\u7528\u7684\u6846\u67b6\uff09\uff0c\u8981\u6c42\u8be5\u62a5\u544a\u4f5c\u4e3a\u80a1\u4e1c\u5927\u4f1a\u8bae\u7a0b\u4e2d\u7684\u5355\u72ec\u4e8b\u9879\u63d0\u4ea4\uff0c\u5e76\u8981\u6c42\u7531\u72ec\u7acb\u9274\u8bc1\u670d\u52a1\u63d0\u4f9b\u65b9\u5bf9\u4fe1\u606f\u8fdb\u884c\u9274\u8bc1\u3002\u7b2c49.7\u6761\u5141\u8bb8\u4ee5\u5355\u72ec\u62a5\u544a\u5f62\u5f0f\u63d0\u4ea4\uff0c\u9002\u7528\u76f8\u540c\u7684\u6279\u51c6\u548c\u5907\u6848\u5236\u5ea6\u3002<\/p><p><strong>CSRD\u4e0eOmnibus I\u6307\u4ee4\u3002<\/strong>2026\u5e742\u670824\u65e5\u7b2c(EU) 2026\/470\u53f7\u6307\u4ee4\u5c06\u5f3a\u5236\u6027\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u62ab\u9732\u9650\u5b9a\u4e8e\u8425\u4e1a\u6536\u5165\u51c0\u989d\u8d85\u8fc74.5\u4ebf\u6b27\u5143<em>\u4e14<\/em>\u5e73\u5747\u5458\u5de5\u4eba\u6570\u8d85\u8fc71,000\u4eba\u7684\u4f01\u4e1a\uff0c\u9002\u7528\u4e8e2027\u5e741\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u5e74\u3002\u8be5\u90e8\u5206\u7684\u8f6c\u5316\u671f\u9650\u4e3a2027\u5e743\u670819\u65e5\u3002\u5728\u897f\u73ed\u7259\uff0c\u300a\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u6cd5\u300b\u8349\u6848\uff08121\/000038\uff09\u5df2\u4e8e2026\u5e7410\u67086\u65e5\u968f\u8bae\u4f1a\u89e3\u6563\u800c\u5931\u6548\uff08<a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">\u7b2c806\/2026\u53f7\u7687\u5bb6\u6cd5\u4ee4<\/a>\uff09\u3002\u5728\u65b0\u6cd5\u5f8b\u51fa\u53f0\u4e4b\u524d\uff0c<strong>\u7b2c11\/2018\u53f7\u6cd5\u5f8b\u89c4\u5b9a\u7684EINF\u5236\u5ea6\u7ee7\u7eed\u6709\u6548<\/strong>\u3002<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>\u60c5\u5f62<\/th><th>\u6cd5\u89c4<\/th><th>\u542b\u4e49<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">\u5458\u5de5\u8d85\u8fc7250\u4eba\u4e14\u8d44\u4ea7 > 2000\u4e07\u6b27\u5143\u6216\u8425\u4e1a\u6536\u5165 > 4000\u4e07\u6b27\u5143\u7684\u516c\u53f8\uff08\u8fde\u7eed\u4e24\u4e2a\u8d22\u5e74\uff09<\/th><td>LSC\u7b2c262.5\u6761\uff1b\u7b2c11\/2018\u53f7\u6cd5\u5f8b\u8fc7\u6e21\u6761\u6b3e\u7b2c\u4e09\u6761<\/td><td>\u5728\u7ba1\u7406\u5c42\u62a5\u544a\u6216\u5355\u72ec\u62a5\u544a\u4e2d\u62ab\u9732EINF\uff0c\u5e76\u7531\u72ec\u7acb\u9274\u8bc1\u670d\u52a1\u63d0\u4f9b\u65b9\u9274\u8bc1<\/td><\/tr><tr><th scope=\"row\">\u7b26\u5408\u76f8\u540c\u6761\u4ef6\u3001\u987b\u7f16\u5236\u5408\u5e76\u62a5\u8868\u7684\u96c6\u56e2<\/th><td>\u300a\u5546\u6cd5\u5178\u300b\u7b2c49.5\u81f349.7\u6761<\/td><td>\u5408\u5e76EINF\uff1b\u4f5c\u4e3a\u80a1\u4e1c\u5927\u4f1a\u8bae\u7a0b\u4e2d\u7684\u5355\u72ec\u4e8b\u9879<\/td><\/tr><tr><th scope=\"row\">\u987b\u7f16\u5236EINF\u7684\u516c\u53f8\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/th><td>\u7b2c22\/2015\u53f7\u6cd5\u5f8b\u7b2c5.1.f)\u6761<\/td><td>\u5ba1\u8ba1\u5e08\u4ec5\u6838\u5b9eEINF\u5df2\u7eb3\u5165\u6216\u5df2\u88ab\u63f4\u5f15<\/td><\/tr><tr><th scope=\"row\">\u5458\u5de5\u8d85\u8fc71,000\u4eba\u4e14\u8425\u4e1a\u989d\u8d85\u8fc74.5\u4ebf\u6b27\u5143\u7684\u4f01\u4e1a<\/th><td>\u7b2c(EU) 2026\/470\u53f7\u6307\u4ee4\uff08\u5f85\u8f6c\u5316\uff09<\/td><td>\u897f\u73ed\u7259\u5b8c\u6210\u8f6c\u5316\u540e\uff0c\u6309CSRD\u7f16\u5236\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a<\/td><\/tr><tr><th scope=\"row\">\u65e0\u6cd5\u5b9a\u4e49\u52a1\u7684\u4e2d\u5c0f\u4f9b\u5e94\u5546<\/th><td>\u81ea\u613f\u6027VSME\u51c6\u5219<\/td><td>\u4e3a\u56de\u5e94\u5ba2\u6237\u3001\u94f6\u884c\u548c\u6295\u8d44\u8005\u800c\u7f16\u5236\u7684\u81ea\u613f\u62a5\u544a<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c82feb elementor-widget elementor-widget-html\" data-id=\"2c82feb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">\u670d\u52a1\u8303\u56f4<\/h2><\/div><div class=\"ca-inc\"><div><h3>\u4e49\u52a1\u8bca\u65ad<\/h3><p>\u6211\u4eec\u6839\u636e\u60a8\u6700\u8fd1\u4e24\u4e2a\u8d22\u5e74\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u6838\u5b9e\u60a8\u662f\u5426\u987b\u7f16\u5236EINF\u3001\u80fd\u5426\u9002\u7528\u96c6\u56e2\u8c41\u514d\uff0c\u4ee5\u53ca\u6309\u7167Omnibus I\u6307\u4ee4\u7684\u95e8\u69db\uff0cCSRD\u8f6c\u5316\u540e\u5c06\u5bf9\u60a8\u4ea7\u751f\u4f55\u79cd\u5f71\u54cd\u3002<\/p><\/div><div><h3>\u975e\u8d22\u52a1\u4fe1\u606f\u62a5\u544a\uff08\u7b2c11\/2018\u53f7\u6cd5\u5f8b\uff09<\/h3><p>\u5f00\u5c55\u91cd\u8981\u6027\u5206\u6790\u3001\u9009\u62e9\u53c2\u8003\u6846\u67b6\u3001\u786e\u5b9a\u6307\u6807\u3001\u6536\u96c6\u6570\u636e\u5e76\u64b0\u5199EINF\u6216\u5355\u72ec\u62a5\u544a\uff0c\u4e0e\u7ba1\u7406\u5c42\u62a5\u544a\u53ca\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u65f6\u95f4\u8868\u76f8\u534f\u8c03\u3002<\/p><\/div><div><h3>\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\uff08CSRD\uff09<\/h3><p>\u4e3a\u5c06\u8d85\u8fc7\u65b0\u95e8\u69db\u7684\u4f01\u4e1a\uff0c\u5bf9\u7167\u6b27\u6d32\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u51c6\u5219\u8fdb\u884c\u5dee\u8ddd\u5206\u6790\uff0c\u5e76\u5236\u5b9a\u8c03\u6574\u6570\u636e\u7cfb\u7edf\u548c\u63a7\u5236\u7684\u8def\u7ebf\u56fe\u3002<\/p><\/div><div><h3>ESG\u72ec\u7acb\u9274\u8bc1<\/h3><p>\u5bf9EINF\u6216\u81ea\u613f\u6027\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u8fdb\u884c\u9274\u8bc1\uff1a\u5ba1\u67e5\u6570\u636e\u91c7\u96c6\u6d41\u7a0b\u3001\u6d4b\u8bd5\u6307\u6807\u3001\u8bbf\u8c08\u76f8\u5173\u8d1f\u8d23\u4eba\uff0c\u5e76\u51fa\u5177\u72ec\u7acb\u9274\u8bc1\u62a5\u544a\u3002<\/p><\/div><div><h3>\u4e2d\u5c0f\u4f01\u4e1aVSME\u62a5\u544a<\/h3><p>\u6309\u7167\u4e2d\u5c0f\u4f01\u4e1a\u81ea\u613f\u6027\u51c6\u5219\uff08\u57fa\u7840\u6a21\u5757\u6216\u7efc\u5408\u6a21\u5757\uff09\u7f16\u5236\u62a5\u544a\uff0c\u4f5c\u4e3a\u56de\u5e94\u5ba2\u6237\u3001\u8d44\u91d1\u63d0\u4f9b\u65b9\u548c\u6295\u8d44\u8005\u95ee\u5377\u7684\u7edf\u4e00\u7b54\u590d\u3002<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72552e4 elementor-widget elementor-widget-html\" data-id=\"72552e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">\u5de5\u4f5c\u65b9\u5f0f<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>\u542f\u52a8\u4f1a\u8bae\u4e0e\u4e49\u52a1\u5206\u6790<\/h3><p>\u6211\u4eec\u5ba1\u67e5\u4f01\u4e1a\u89c4\u6a21\u3001\u96c6\u56e2\u7ed3\u6784\u53ca\u7b2c\u4e09\u65b9\u8981\u6c42\uff0c\u5e76\u786e\u8ba4\u59d4\u6258\u5c5e\u4e8e\u7f16\u5236\u8fd8\u662f\u9274\u8bc1\u3002\u63a5\u53d7\u59d4\u6258\u524d\u5206\u6790\u72ec\u7acb\u6027\u3002\u53c2\u8003\u65f6\u957f\uff1a1-2\u5468\u3002<\/p><\/li><li><b>02<\/b><h3>\u91cd\u8981\u6027\u5206\u6790\u4e0e\u6846\u67b6<\/h3><p>\u6211\u4eec\u8bc6\u522b\u4e0e\u60a8\u7684\u4e1a\u52a1\u53ca\u5229\u76ca\u76f8\u5173\u65b9\u76f8\u5173\u7684\u91cd\u8981\u4e8b\u9879\uff0c\u5e76\u5546\u5b9a\u62a5\u544a\u4e2d\u5c06\u5f15\u7528\u7684\u53c2\u8003\u6846\u67b6\u3002\u53c2\u8003\u65f6\u957f\uff1a2-4\u5468\u3002<\/p><\/li><li><b>03<\/b><h3>\u6536\u96c6\u6570\u636e\u4e0e\u6307\u6807<\/h3><p>\u6211\u4eec\u4e0e\u5404\u9886\u57df\u8d1f\u8d23\u4eba\uff08\u4eba\u4e8b\u3001\u73af\u5883\u3001\u91c7\u8d2d\u3001\u5408\u89c4\uff09\u5408\u4f5c\uff0c\u5e76\u8bb0\u5f55\u6570\u636e\u6765\u6e90\u548c\u8ba1\u7b97\u8fc7\u7a0b\u3002\u5efa\u8bae\u5728\u8d22\u5e74\u7ed3\u675f\u524d\u542f\u52a8\u3002<\/p><\/li><li><b>04<\/b><h3>\u64b0\u5199\u6216\u5ba1\u9605\u62a5\u544a<\/h3><p>\u6211\u4eec\u64b0\u5199EINF\uff1b\u5728\u9274\u8bc1\u59d4\u6258\u4e2d\uff0c\u6211\u4eec\u5ba1\u9605\u5b9e\u4f53\u7684\u8349\u7a3f\u5e76\u901a\u62a5\u95ee\u9898\uff0c\u4ee5\u4fbf\u7ba1\u7406\u5c42\u5728\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u524d\u4e88\u4ee5\u66f4\u6b63\u3002<\/p><\/li><li><b>05<\/b><h3>\u9274\u8bc1\u62a5\u544a<\/h3><p>\u6211\u4eec\u51fa\u5177\u8f7d\u6709\u6240\u5f97\u7ed3\u8bba\u7684\u72ec\u7acb\u9274\u8bc1\u62a5\u544a\uff0c\u786e\u4fdd\u8d76\u4e0a\u8d22\u52a1\u62a5\u8868\u7f16\u5236\uff08\u81ea\u8d22\u5e74\u7ed3\u675f\u8d77\u4e09\u4e2a\u6708\u5185\uff0cLSC\u7b2c253.1\u6761\uff09\u53ca\u80a1\u4e1c\u5927\u4f1a\u7684\u65f6\u95f4\u3002<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f05d6a1 elementor-widget elementor-widget-html\" data-id=\"f05d6a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">\u6240\u9700\u8d44\u6599\u4e0e\u4ea4\u4ed8\u6210\u679c<\/h2><\/div><div class=\"ca-docs\"><div><h3>\u6211\u4eec\u9700\u8981\u60a8\u63d0\u4f9b<\/h3><ul><li>\u6700\u8fd1\u4e24\u4e2a\u8d22\u5e74\u7684\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u53ca\u7ba1\u7406\u5c42\u62a5\u544a<\/li><li>\u5458\u5de5\u6570\u636e\uff1a\u5e73\u5747\u804c\u5de5\u4eba\u6570\u3001\u52b3\u52a8\u5408\u540c\u3001\u85aa\u916c\u3001\u7f3a\u52e4\u3001\u4e8b\u6545\u548c\u57f9\u8bad<\/li><li>\u80fd\u6e90\u3001\u6c34\u548c\u6750\u6599\u6d88\u8017\u91cf\u53ca\u516c\u7528\u4e8b\u4e1a\u8d26\u5355<\/li><li>\u6e29\u5ba4\u6c14\u4f53\u6392\u653e\u6e05\u5355\u6216\u8ba1\u7b97\uff08\u5982\u6709\uff09<\/li><li>\u5185\u90e8\u653f\u7b56\uff1a\u804c\u4e1a\u9053\u5fb7\u5b88\u5219\u3001\u53cd\u8150\u8d25\u3001\u5e73\u7b49\u3001\u73af\u5883\u3001\u91c7\u8d2d<\/li><li>\u7a0e\u52a1\u4fe1\u606f\uff1a\u6309\u56fd\u5bb6\u5217\u793a\u7684\u5229\u6da6\u3001\u5df2\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u53ca\u5df2\u83b7\u5f97\u7684\u8865\u8d34<\/li><li>\u6536\u5230\u7684\u5ba2\u6237\u3001\u94f6\u884c\u6216\u6295\u8d44\u8005ESG\u95ee\u5377\uff08\u9002\u7528\u4e8eVSME\u59d4\u6258\uff09<\/li><\/ul><\/div><div><h3>\u60a8\u5c06\u83b7\u5f97<\/h3><ul><li>\u4e49\u52a1\u8bca\u65ad\u62a5\u544a\uff08EINF\u53caCSRD\u9884\u5224\uff09<\/li><li>EINF\u3001\u5355\u72ec\u62a5\u544a\u6216VSME\u62a5\u544a\u8349\u7a3f\uff08\u7f16\u5236\u59d4\u6258\uff09<\/li><li>\u72ec\u7acb\u9274\u8bc1\u62a5\u544a\uff08\u9274\u8bc1\u59d4\u6258\uff09<\/li><li>\u5173\u4e8e\u6570\u636e\u6d41\u7a0b\u548c\u5185\u90e8\u63a7\u5236\u7684\u5efa\u8bae\u51fd<\/li><li>\u6ce8\u660e\u6765\u6e90\u548c\u8d1f\u8d23\u4eba\u7684\u6307\u6807\u77e9\u9635<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9af37d4 elementor-widget elementor-widget-html\" data-id=\"9af37d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">\u5e38\u89c1\u95ee\u9898<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-609730a ca-faq elementor-widget elementor-widget-accordion\" data-id=\"609730a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1011\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1011\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u6211\u7684\u4f01\u4e1a\u662f\u5426\u5fc5\u987b\u63d0\u4ea4\u975e\u8d22\u52a1\u4fe1\u606f\u62a5\u544a\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1011\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1011\"><p>\u5982\u679c\u60a8\u7684\u516c\u53f8\u5e73\u5747\u5458\u5de5\u4eba\u6570\u8d85\u8fc7250\u4eba\uff0c\u5e76\u4e14\u5c5e\u4e8e\u516c\u4f17\u5229\u76ca\u5b9e\u4f53\uff08\u975e\u4e2d\u5c0f\u4f01\u4e1a\uff09\uff0c\u6216\u8fde\u7eed\u4e24\u4e2a\u8d22\u5e74\u8d44\u4ea7\u8d85\u8fc72000\u4e07\u6b27\u5143\u6216\u8425\u4e1a\u6536\u5165\u51c0\u989d\u8d85\u8fc74000\u4e07\u6b27\u5143\uff0c\u5219\u5fc5\u987b\u63d0\u4ea4\u3002\u5982\u679c\u516c\u53f8\u6240\u5c5e\u96c6\u56e2\u7684\u5408\u5e76\u62a5\u544a\u5df2\u5305\u542b\u8be5\u4fe1\u606f\uff0c\u53ef\u5728\u7ba1\u7406\u5c42\u62a5\u544a\u4e2d\u52a0\u4ee5\u8bf4\u660e\uff0c\u4ece\u800c\u83b7\u5f97\u8c41\u514d\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1012\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1012\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u8c01\u53ef\u4ee5\u9274\u8bc1EINF\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1012\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1012\"><p>\u897f\u73ed\u7259\u300a\u5546\u6cd5\u5178\u300b\u8981\u6c42\u7531\u72ec\u7acb\u9274\u8bc1\u670d\u52a1\u63d0\u4f9b\u65b9\u8fdb\u884c\u9274\u8bc1\u3002\u5173\u952e\u5728\u4e8e\u5176\u76f8\u5bf9\u4e8e\u88ab\u9274\u8bc1\u4fe1\u606f\u7684\u72ec\u7acb\u6027\uff1a\u7f16\u5236EINF\u7684\u673a\u6784\u4e0d\u5e94\u5bf9\u5176\u8fdb\u884c\u9274\u8bc1\u3002Controlaudit\u4f5c\u4e3a\u5728ROAC\u767b\u8bb0\uff08\u7f16\u53f7S1604\uff09\u7684\u5ba1\u8ba1\u673a\u6784\u63d0\u4f9b\u8be5\u670d\u52a1\uff0c\u5e76\u5728\u63a5\u53d7\u6bcf\u9879\u59d4\u6258\u524d\u5206\u6790\u72ec\u7acb\u6027\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1013\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1013\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5e08\u662f\u5426\u5df2\u7ecf\u5ba1\u67e5EINF\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1013\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1013\"><p>\u4e0d\u6d89\u53ca\u5176\u5185\u5bb9\u3002\u897f\u73ed\u7259\u300a\u5ba1\u8ba1\u6cd5\u300b\u7b2c5.1.f)\u6761\u5c06\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5e08\u7684\u5de5\u4f5c\u9650\u5b9a\u4e3a\u6838\u5b9eEINF\u5df2\u7eb3\u5165\u7ba1\u7406\u5c42\u62a5\u544a\uff0c\u6216\u7ba1\u7406\u5c42\u62a5\u544a\u5df2\u63f4\u5f15\u5355\u72ec\u62a5\u544a\u3002\u5185\u5bb9\u5ba1\u67e5\u7531\u72ec\u7acb\u9274\u8bc1\u65b9\u8d1f\u8d23\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 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I\\u6307\\u4ee4\\u8f6c\\u5316\\u540e\\uff0c\\u5458\\u5de5\\u4e0d\\u8d85\\u8fc71,000\\u4eba\\u7684\\u4f01\\u4e1a\\u53ef\\u4ee5\\u62d2\\u7edd\\u63d0\\u4f9b\\u8d85\\u51fa\\u81ea\\u613f\\u6027\\u51c6\\u5219\\u8303\\u56f4\\u7684\\u4fe1\\u606f\\u3002<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ee6d8b elementor-widget elementor-widget-html\" data-id=\"2ee6d8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">\u6cd5\u5f8b\u4f9d\u636e<\/h2><p>\u672c\u9875\u5f15\u7528\u7684\u6cd5\u89c4\uff0c\u5747\u94fe\u63a5\u81f3\u5b98\u65b9\u6587\u672c\uff1a<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2018-17989\" target=\"_blank\" rel=\"noopener\">2018\u5e7412\u670828\u65e5\u7b2c11\/2018\u53f7\u6cd5\u5f8b\uff0c\u5173\u4e8e\u975e\u8d22\u52a1\u4fe1\u606f\u548c\u591a\u6837\u6027<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1885-6627\" target=\"_blank\" rel=\"noopener\">\u897f\u73ed\u7259\u300a\u5546\u6cd5\u5178\u300b\u7b2c49\u6761\uff08\u5408\u5e76\u6587\u672c\uff09<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">\u897f\u73ed\u7259\u300a\u8d44\u5408\u516c\u53f8\u6cd5\u300b\u5408\u5e76\u6587\u672c\uff0c\u7b2c262\u6761<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u897f\u73ed\u7259\u7b2c22\/2015\u53f7\u300a\u5ba1\u8ba1\u6cd5\u300b\uff0c\u7b2c5.1.f)\u6761<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/doue\/2026\/470\/L00001-00035.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c(EU) 2026\/470\u53f7\u6307\u4ee4\uff08Omnibus I\u6307\u4ee4\uff09\uff0c2026\u5e742\u670826\u65e5\u300a\u6b27\u76df\u5b98\u65b9\u516c\u62a5\u300b\uff08boe.es\u526f\u672c\uff09<\/a><\/li><li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/ES\/TXT\/?uri=CELEX:32026L0470\" target=\"_blank\" rel=\"noopener\">EUR-Lex\u4e0a\u7684\u7b2c(EU) 2026\/470\u53f7\u6307\u4ee4<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">2026\u5e7410\u67085\u65e5\u7b2c806\/2026\u53f7\u7687\u5bb6\u6cd5\u4ee4\uff0c\u5173\u4e8e\u89e3\u6563\u8bae\u4f1a<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/contabilidad\/sostenibilidad\/informacion-sobre-sostenibilidad\" target=\"_blank\" rel=\"noopener\">ICAC\uff1a\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f<\/a><\/li><\/ul><p class=\"ca-note\">\u4e00\u822c\u6027\u4fe1\u606f\uff0c\u66f4\u65b0\u4e8e2026\u5e7410\u670813\u65e5\u3002\u4e0d\u80fd\u66ff\u4ee3\u5bf9\u60a8\u5177\u4f53\u60c5\u51b5\u7684\u5206\u6790\u3002<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f43e575 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"f43e575\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">\u76f8\u5173\u6587\u7ae0<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/zh\/blog\/csrd%e9%80%82%e7%94%a8%e4%bc%81%e4%b8%9a%e8%8c%83%e5%9b%b4\/\"><small>2026-10-08 \u00b7 \u53ef\u6301\u7eed\u53d1\u5c55<\/small><b>Omnibus I\u6307\u4ee4\uff1a\u54ea\u4e9b\u4f01\u4e1a\u987b\u62ab\u9732\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u3001\u4f55\u65f6\u5f00\u59cb<\/b><span>\u9605\u8bfb\u5168\u6587 \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/zh\/blog\/%e4%b8%ad%e5%b0%8f%e4%be%9b%e5%ba%94%e5%95%86vsme%e6%95%b0%e6%8d%ae\/\"><small>2026-09-29 \u00b7 \u53ef\u6301\u7eed\u53d1\u5c55<\/small><b>\u5ba2\u6237\u53ef\u80fd\u5411\u60a8\u7d22\u8981\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u6570\u636e\uff1aOmnibus I\u6307\u4ee4\u4e0eVSME\u4e4b\u540e\u7684\u4e2d\u5c0f\u4f9b\u5e94\u5546<\/b><span>\u9605\u8bfb\u5168\u6587 \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/zh\/blog\/%e7%bb%bc%e5%90%88%e6%8c%87%e4%bb%a4%e6%ad%a3%e5%bc%8f%e5%8f%91%e5%b8%83\/\"><small>2026-02-27 \u00b7 \u53ef\u6301\u7eed\u53d1\u5c55<\/small><b>Omnibus I\u6307\u4ee4\u6b63\u5f0f\u53d1\u5e03\uff1a\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u62ab\u9732\u4e49\u52a1\u4ec5\u9650\u4e8e\u5927\u578b\u4f01\u4e1a<\/b><span>\u9605\u8bfb\u5168\u6587 \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1238171 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"1238171\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-46ef112 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"46ef112\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ff430cd e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"ff430cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5edd460 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"5edd460\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u76f8\u5173\u670d\u52a1<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ae577f ca-h2 elementor-widget elementor-widget-heading\" data-id=\"6ae577f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u60a8\u53ef\u80fd\u8fd8\u611f\u5174\u8da3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eb4bf13 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"eb4bf13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-b2e5a8b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b2e5a8b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/zh\/\u670d\u52a1\/\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1049c4b elementor-widget elementor-widget-html\" data-id=\"1049c4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8539ee7 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"8539ee7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19e1203 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"19e1203\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u6211\u4eec\u4ee5\u6700\u9ad8\u7684\u8d28\u91cf\u6807\u51c6\u548c\u4e13\u4e1a\u4e25\u8c28\u6001\u5ea6\u5f00\u5c55\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6bd66a elementor-widget elementor-widget-html\" data-id=\"f6bd66a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u6cd5\u5b9a\u5ba1\u8ba1<\/span><span>\u81ea\u613f\u5ba1\u8ba1<\/span><span>\u5408\u5e76\u8d22\u52a1\u62a5\u8868<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05473d0 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"05473d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-e268005 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e268005\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/zh\/\u670d\u52a1\/\u516c\u5171\u90e8\u95e8\u5ba1\u8ba1\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5efd61 elementor-widget elementor-widget-html\" data-id=\"d5efd61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d7db4e ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1d7db4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u516c\u5171\u90e8\u95e8\u5ba1\u8ba1<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0487fd ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"a0487fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u4f9d\u636e\u897f\u73ed\u7259\u516c\u5171\u90e8\u95e8\u5ba1\u8ba1\u51c6\u5219\uff08NIA-ES-SP\uff09\u5f00\u5c55\u7684\u4e13\u4e1a\u5ba1\u8ba1\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10c7d38 elementor-widget elementor-widget-html\" data-id=\"10c7d38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u4e3a\u5730\u65b9\u653f\u5e9c\u5b9e\u4f53\u63d0\u4f9b\u7ecf\u6d4e\u4e0e\u4f1a\u8ba1\u652f\u6301<\/span><span>\u5730\u65b9\u653f\u5e9c\u5b9e\u4f53\u8d44\u4ea7\u7ba1\u7406<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee47900 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"ee47900\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-ffcd794 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ffcd794\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/zh\/\u670d\u52a1\/\u4e13\u9879\u62a5\u544a\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-587e1d7 elementor-widget elementor-widget-html\" data-id=\"587e1d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7298973 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"7298973\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u4e13\u9879\u62a5\u544a<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ba6b2a ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"3ba6b2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u6839\u636e\u60a8\u7684\u9700\u8981\uff0c\u63d0\u4f9b\u591a\u79cd\u4e13\u9879\u62a5\u544a\u53ca\u9274\u8bc1\u670d\u52a1\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ce2cc1 elementor-widget elementor-widget-html\" data-id=\"6ce2cc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u5ba1\u9605\uff08ISRE 2400\uff09<\/span><span>\u5546\u5b9a\u7a0b\u5e8f\uff08ISRS 4400\uff09<\/span><span>\u589e\u8d44\u4e0e\u51cf\u8d44<\/span><span>\u503a\u6743\u62b5\u9500<\/span><span>\u975e\u8d27\u5e01\u51fa\u8d44<\/span><span>\u516c\u53f8\u5f62\u5f0f\u53d8\u66f4<\/span><span>\u5408\u5e76\u4e0e\u5206\u7acb<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4089ded ca-gowrap elementor-widget elementor-widget-html\" data-id=\"4089ded\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-458b3ec e-con-full ca-cta e-flex e-con e-parent\" data-id=\"458b3ec\" data-element_type=\"container\" 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