{"id":2176,"date":"2026-09-29T09:15:00","date_gmt":"2026-09-29T07:15:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=2176"},"modified":"2026-10-27T17:47:33","modified_gmt":"2026-10-27T16:47:33","slug":"%e4%b8%ad%e5%b0%8f%e4%be%9b%e5%ba%94%e5%95%86vsme%e6%95%b0%e6%8d%ae","status":"publish","type":"post","link":"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\/","title":{"rendered":"\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"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">\u8981\u70b9\u6982\u89c8<\/b>\u5373\u4f7f\u8d35\u516c\u53f8\u4f5c\u4e3a\u4e2d\u5c0f\u4f01\u4e1a\u65e0\u987b\u62ab\u9732\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\uff0c\u60a8\u7684\u5927\u5ba2\u6237\u3001\u94f6\u884c\u6216\u6f5c\u5728\u4e70\u65b9\u4e5f\u53ef\u80fd\u5411\u60a8\u7d22\u8981\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\u6570\u636e\u3002\u6b27\u76dfOmnibus I\u6307\u4ee4\u4fdd\u62a4\u5458\u5de5\u4e0d\u8d85\u8fc71,000\u4eba\u7684\u4f01\u4e1a\uff1a\u5b83\u4eec\u53ef\u4ee5\u62d2\u7edd\u63d0\u4f9b\u8d85\u51fa\u81ea\u613f\u6027\u51c6\u5219\u8303\u56f4\u7684\u4fe1\u606f\u3002\u4e2d\u5c0f\u4f01\u4e1a\u81ea\u613f\u6027\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u51c6\u5219\uff08VSME\uff09\u662f\u6574\u7406\u8fd9\u4e9b\u6570\u636e\u7684\u5de5\u5177\u3002<\/div>\n<p>\u672c\u7701\u8d8a\u6765\u8d8a\u591a\u7684\u4e2d\u5c0f\u4f01\u4e1a\u6536\u5230\u5173\u4e8e\u6392\u653e\u3001\u80fd\u6e90\u6d88\u8017\u3001\u5458\u5de5\u6216\u53cd\u8150\u8d25\u653f\u7b56\u7684\u95ee\u5377\u3002\u8fd9\u4e9b\u95ee\u5377\u6765\u81ea\u96f6\u552e\u8fde\u9501\u4f01\u4e1a\u3001\u6b27\u6d32\u5de5\u4e1a\u96c6\u56e2\u3001\u7eed\u8d37\u65f6\u7684\u91d1\u878d\u673a\u6784\u6216\u6f5c\u5728\u6295\u8d44\u8005\u3002\u4f01\u4e1a\u5e76\u65e0\u4e49\u52a1\u7f16\u5236\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\uff0c\u4f46\u4e5f\u4e0d\u60f3\u5931\u53bb\u5ba2\u6237\u3002\u672c\u6587\u8bf4\u660e\u8fd9\u4e9b\u8981\u6c42\u4ece\u4f55\u800c\u6765\u3001\u6b27\u6d32\u6cd5\u89c4\u8bbe\u5b9a\u4e86\u4ec0\u4e48\u754c\u9650\uff0c\u4ee5\u53ca\u5982\u4f55\u6709\u6761\u7406\u5730\u56de\u5e94\u3002<\/p>\n<p>\u5982\u679c\u60a8\u60f3\u5148\u4e86\u89e3\u6539\u9769\u540e\u54ea\u4e9b\u4f01\u4e1a\u786e\u5b9e\u8d1f\u6709\u62ab\u9732\u4e49\u52a1\uff0c\u8bf7\u4ece\u6211\u4eec\u5173\u4e8e<a href=\"\/zh\/blog\/csrd\u9002\u7528\u4f01\u4e1a\u8303\u56f4\/\">Omnibus I\u6307\u4ee4\u53ca\u987b\u62ab\u9732\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u7684\u4f01\u4e1a<\/a>\u7684\u6307\u5357\u8bfb\u8d77\u3002<\/p>\n<h2>\u6211\u6ca1\u6709\u4e49\u52a1\uff0c\u4e3a\u4ec0\u4e48\u8fd8\u6709\u4eba\u5411\u6211\u7d22\u8981ESG\u6570\u636e\uff1f<\/h2>\n<p>\u987b\u62ab\u9732\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u7684\u4f01\u4e1a\u4e0d\u4ec5\u8981\u8bf4\u660e\u81ea\u8eab\u7684\u5f71\u54cd\uff0c\u8fd8\u8981\u8bf4\u660e\u5176\u4ef7\u503c\u94fe\u7684\u5f71\u54cd\u3002\u4e3a\u6b64\uff0c\u5b83\u4eec\u9700\u8981\u4f9b\u5e94\u5546\u7684\u6570\u636e\u3002\u6b64\u5916\u8fd8\u6709\u5176\u4ed6\u539f\u56e0\uff1a<\/p>\n<ul>\n<li><strong>\u878d\u8d44\uff1a<\/strong>\u91d1\u878d\u673a\u6784\u6709\u5176\u81ea\u8eab\u7684\u4fe1\u606f\u62ab\u9732\u548c\u98ce\u9669\u7ba1\u7406\u4e49\u52a1\uff0c\u5e76\u5c06\u76f8\u5173\u95ee\u9898\u8f6c\u7ed9\u4f01\u4e1a\u5ba2\u6237\u3002<\/li>\n<li><strong>\u5546\u4e1a\u8981\u6c42\uff1a<\/strong>\u8bb8\u591a\u96c6\u56e2\u5728\u4f9b\u5e94\u5546\u51c6\u5165\u4e2d\u7eb3\u5165\u73af\u5883\u6216\u793e\u4f1a\u6807\u51c6\uff0c\u4e0e\u6cd5\u89c4\u8981\u6c42\u65e0\u5173\u3002<\/li>\n<li><strong>\u516c\u53f8\u4ea4\u6613\uff1a<\/strong>\u5728\u4e70\u5356\u6216\u589e\u8d44\u5165\u80a1\u4e2d\uff0c\u4e70\u65b9\u4f1a\u5206\u6790\u73af\u5883\u3001\u52b3\u52a8\u548c\u5408\u89c4\u98ce\u9669\u3002<\/li>\n<li><strong>\u62db\u6807\u548c\u8865\u8d34\uff1a<\/strong>\u90e8\u5206\u62db\u6807\u6216\u8865\u8d34\u6761\u4ef6\u4f1a\u8bc4\u4f30\u6216\u8981\u6c42\u53ef\u6301\u7eed\u53d1\u5c55\u627f\u8bfa\u548c\u6570\u636e\u3002<\/li>\n<\/ul>\n<p>\u5bf9\u4e8e\u963f\u5229\u574e\u7279\u7684\u51fa\u53e3\u4f01\u4e1a\u4ee5\u53ca\u57c3\u5c14\u5207\u3001\u57c3\u5c14\u8fbe\u548c\u4f69\u7279\u96f7\u5c14\u7684\u5236\u978b\u914d\u5957\u4ea7\u4e1a\u800c\u8a00\uff0c\u8fd9\u4e9b\u8981\u6c42\u5f80\u5f80\u4ee5\u5176\u4ed6\u8bed\u8a00\u3001\u6309\u6bcf\u4e2a\u5ba2\u6237\u4e0d\u540c\u7684\u683c\u5f0f\u63d0\u51fa\uff1b\u5982\u679c\u6ca1\u6709\u7edf\u4e00\u7684\u6570\u636e\u5e93\uff0c\u5de5\u4f5c\u91cf\u4f1a\u6210\u500d\u589e\u52a0\u3002<\/p>\n<h2>Omnibus I\u6307\u4ee4\u4e2d\u7684\u201c\u53d7\u4fdd\u62a4\u4f01\u4e1a\u201d<\/h2>\n<p>\u6b27\u76df\u7b2c2026\/470\u53f7\u6307\u4ee4\u4e3a\u8fd9\u7c7b\u8981\u6c42\u8bbe\u5b9a\u4e86\u754c\u9650\u3002\u5b83\u521b\u8bbe\u4e86\u4ef7\u503c\u94fe\u4e2d\u7684\u53d7\u4fdd\u62a4\u4f01\u4e1a\u8fd9\u4e00\u6982\u5ff5\uff1a\u5373\u5e73\u5747\u5458\u5de5\u4eba\u6570\u4e0d\u8d85\u8fc71,000\u4eba\u7684\u4f01\u4e1a\u3002\u8be5\u4f01\u4e1a\u53ef\u4ee5\u62d2\u7edd\u5411\u8d1f\u6709\u4e49\u52a1\u7684\u4f01\u4e1a\u63d0\u4f9b\u8d85\u51fa\u81ea\u613f\u6027\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u51c6\u5219\u6240\u89c4\u5b9a\u8303\u56f4\u7684\u4fe1\u606f\u3002<\/p>\n<p>\u5b9e\u8df5\u4e2d\uff0c\u8fd9\u610f\u5473\u7740\u4e2d\u5c0f\u4f9b\u5e94\u5546\u53ef\u4ee5\u6309\u7167\u81ea\u613f\u6027\u51c6\u5219\u6240\u6db5\u76d6\u7684\u4fe1\u606f\u56de\u5e94\u8d1f\u6709\u4e49\u52a1\u7684\u5ba2\u6237\uff0c\u5e76\u53ef\u5728\u613f\u610f\u65f6\u62d2\u7edd\u66f4\u5e7f\u6cdb\u7684\u8981\u6c42\u3002\u6709\u4e09\u70b9\u91cd\u8981\u8bf4\u660e\uff1a<\/p>\n<ol>\n<li>\u8be5\u4fdd\u62a4\u5c06\u5728\u6307\u4ee4\u8f6c\u5316\u4e3a\u56fd\u5185\u6cd5\u540e\u9002\u7528\u3002\u622a\u81f3\u672c\u6b21\u66f4\u65b0\u4e4b\u65e5\uff0c\u897f\u73ed\u7259\u5c1a\u672a\u5b8c\u6210\u8f6c\u5316\u3002<\/li>\n<li>\u5b83\u9488\u5bf9\u7684\u662f\u8d1f\u6709\u4e49\u52a1\u7684\u4f01\u4e1a\u4e3a\u7f16\u5236\u5176\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u800c\u7d22\u8981\u7684\u4fe1\u606f\u3002\u5b83\u4e0d\u9650\u5236\u5ba2\u6237\u53ef\u4ee5\u901a\u8fc7\u5408\u540c\u63d0\u51fa\u7684\u8981\u6c42\uff0c\u4e5f\u4e0d\u9650\u5236\u94f6\u884c\u4f9d\u5176\u81ea\u8eab\u6cd5\u89c4\u53ef\u4ee5\u7d22\u8981\u7684\u4fe1\u606f\u3002<\/li>\n<li>\u53ef\u4ee5\u62d2\u7edd\u5e76\u4e0d\u610f\u5473\u7740\u5e94\u5f53\u62d2\u7edd\u3002\u8fd9\u662f\u4e00\u9879\u5546\u4e1a\u51b3\u5b9a\uff1a\u5f88\u591a\u65f6\u5019\uff0c\u7ef4\u62a4\u5ba2\u6237\u5173\u7cfb\u9700\u8981\u914d\u5408\uff0c\u4f46\u5e94\u5728\u5408\u7406\u8303\u56f4\u5185\u3002<\/li>\n<\/ol>\n<h2>\u4ec0\u4e48\u662fVSME\u53ca\u5176\u6a21\u5757<\/h2>\n<p>VSME\uff08<em>Voluntary Sustainability Reporting Standard for SMEs<\/em>\uff09\u662f\u4e3a\u975e\u4e0a\u5e02\u4e2d\u5c0f\u4f01\u4e1a\u8bbe\u8ba1\u7684\u81ea\u613f\u6027\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u51c6\u5219\u3002\u636e\u897f\u73ed\u7259\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\u534f\u4f1a\uff08ICAC\uff09\u4ecb\u7ecd\uff0c\u8be5\u51c6\u5219\u5f97\u5230\u6b27\u76df\u59d4\u5458\u4f1a2025\u5e74\u4e00\u9879\u5efa\u8bae\u7684\u652f\u6301\uff0c\u5206\u4e3a\u4e24\u4e2a\u6a21\u5757\uff1a<\/p>\n<ul>\n<li><strong>\u57fa\u7840\u6a21\u5757\uff1a<\/strong>\u4f01\u4e1a\u57fa\u672c\u4fe1\u606f\u3001\u53ef\u6301\u7eed\u53d1\u5c55\u5b9e\u8df5\u548c\u653f\u7b56\uff0c\u4ee5\u53ca\u4e00\u7ec4\u6838\u5fc3\u7684\u73af\u5883\u3001\u793e\u4f1a\u548c\u6cbb\u7406\u6307\u6807\u3002<\/li>\n<li><strong>\u7efc\u5408\u6a21\u5757\uff1a<\/strong>\u8865\u5145\u6295\u8d44\u8005\u3001\u8d44\u91d1\u63d0\u4f9b\u65b9\u6216\u5927\u5ba2\u6237\u901a\u5e38\u8981\u6c42\u7684\u6570\u636e\u3002<\/li>\n<\/ul>\n<p>ICAC\u4e8e2026\u5e749\u670822\u65e5\u901a\u62a5\uff0c\u6b27\u76df\u59d4\u5458\u4f1a\u5df2\u53d1\u5e03\u4e0e\u4fee\u8ba2\u540e\u7684\u6b27\u6d32\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u51c6\u5219\u53ca\u81ea\u613f\u6027\u51c6\u5219\u76f8\u5bf9\u5e94\u7684\u6388\u6743\u6761\u4f8b\u3002\u5efa\u8bae\u6301\u7eed\u5173\u6ce8\u8fd9\u4e00\u8fdb\u5c55\uff0c\u56e0\u4e3a\u81ea\u613f\u6027\u51c6\u5219\u662f\u53d7\u4fdd\u62a4\u4f01\u4e1a\u754c\u9650\u7684\u53c2\u7167\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5bf9\u65b9\u53ef\u80fd\u7d22\u8981\u7684\u5185\u5bb9<\/th>\n<th>\u5982\u5c5e\u53d7\u4fdd\u62a4\u4f01\u4e1a\uff08\u5458\u5de5\u4e0d\u8d85\u8fc71,000\u4eba\uff09<\/th>\n<th>\u5728VSME\u4e2d\u7684\u4f4d\u7f6e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u80fd\u6e90\u6d88\u8017\u548c\u6e29\u5ba4\u6c14\u4f53\u6392\u653e<\/td>\n<td>\u81ea\u613f\u6027\u51c6\u5219\u89c4\u5b9a\u7684\u4fe1\u606f\uff1b\u53ef\u4ee5\u9650\u5236\u989d\u5916\u7684\u7ec6\u8282<\/td>\n<td>\u57fa\u7840\u6a21\u5757\u7684\u73af\u5883\u6307\u6807<\/td>\n<\/tr>\n<tr>\n<td>\u5458\u5de5\u6570\u636e\uff1a\u4eba\u6570\u3001\u5408\u540c\u7c7b\u578b\u3001\u4e8b\u6545<\/td>\n<td>\u540c\u4e0a<\/td>\n<td>\u57fa\u7840\u6a21\u5757\u7684\u793e\u4f1a\u6307\u6807<\/td>\n<\/tr>\n<tr>\n<td>\u53cd\u8150\u8d25\u653f\u7b56\u3001\u5b9a\u7f6a\u6216\u5904\u7f5a<\/td>\n<td>\u540c\u4e0a<\/td>\n<td>\u57fa\u7840\u6a21\u5757\u7684\u6cbb\u7406\u6307\u6807<\/td>\n<\/tr>\n<tr>\n<td>\u8f6c\u578b\u8ba1\u5212\u3001\u76ee\u6807\u548c\u98ce\u9669<\/td>\n<td>\u53ef\u80fd\u65e0\u987b\u8d85\u51fa\u81ea\u613f\u6027\u51c6\u5219\u7684\u8303\u56f4<\/td>\n<td>\u7efc\u5408\u6a21\u5757<\/td>\n<\/tr>\n<tr>\n<td>\u5305\u542b\u6570\u767e\u4e2a\u95ee\u9898\u7684\u81ea\u5236\u95ee\u5377<\/td>\n<td>\u53ef\u4ee5\u7528VSME\u62a5\u544a\u56de\u5e94\uff0c\u5e76\u62d2\u7edd\u8d85\u51fa\u90e8\u5206<\/td>\n<td>\u4ee5\u5b8c\u6574\u7684VSME\u62a5\u544a\u4f5c\u4e3a\u7edf\u4e00\u7b54\u590d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6b64\u8868\u4ec5\u4f9b\u53c2\u8003\u3002\u5404\u6a21\u5757\u7684\u786e\u5207\u5185\u5bb9\u8bf7\u67e5\u9605\u8be5\u51c6\u5219\u7684\u5b98\u65b9\u6587\u672c\u3002<\/p>\n<h2>\u4ece\u54ea\u91cc\u5f00\u59cb<\/h2>\n<ol>\n<li><strong>\u68b3\u7406\u8981\u6c42\uff1a<\/strong>\u6536\u96c6\u8fc7\u53bb\u4e00\u5e74\u6536\u5230\u7684\u95ee\u5377\u53ca\u53d1\u9001\u65b9\u3002<\/li>\n<li><strong>\u5df2\u6709\u6570\u636e\uff1a<\/strong>\u80fd\u6e90\u548c\u71c3\u6599\u53d1\u7968\u3001\u5de5\u8d44\u5355\u548c\u5458\u5de5\u6570\u636e\u3001\u804c\u4e1a\u98ce\u9669\u9632\u8303\u8bb0\u5f55\u3001\u5185\u90e8\u653f\u7b56\u3002\u6240\u8981\u6c42\u7684\u5927\u90e8\u5206\u5185\u5bb9\u5df2\u5b58\u5728\u4e8e\u4f1a\u8ba1\u548c\u4eba\u4e8b\u7ba1\u7406\u4e4b\u4e2d\u3002<\/li>\n<li><strong>\u9009\u62e9\u6a21\u5757\uff1a<\/strong>\u5bf9\u5927\u591a\u6570\u4e2d\u5c0f\u4f01\u4e1a\u800c\u8a00\uff0c\u57fa\u7840\u6a21\u5757\u8db3\u4ee5\u4f5c\u4e3a\u8d77\u70b9\u3002<\/li>\n<li><strong>\u8d1f\u8d23\u4eba\u548c\u65e5\u7a0b\uff1a<\/strong>\u6307\u5b9a\u4e00\u540d\u8d1f\u8d23\u4eba\uff0c\u5e76\u786e\u5b9a\u4e0e\u4f1a\u8ba1\u7ed3\u8d26\u76f8\u534f\u8c03\u7684\u5e74\u5ea6\u66f4\u65b0\u5b89\u6392\u3002<\/li>\n<li><strong>\u4e00\u4efd\u62a5\u544a\uff0c\u591a\u6b21\u7b54\u590d\uff1a<\/strong>\u7f16\u5236\u4e00\u4efdVSME\u62a5\u544a\uff0c\u5e76\u4ee5\u6b64\u4e3a\u57fa\u7840\u56de\u5e94\u6240\u6709\u5ba2\u6237\u3002<\/li>\n<\/ol>\n<h2>\u81ea\u613f\u9274\u8bc1\uff1a\u4f55\u65f6\u6709\u4ef7\u503c<\/h2>\n<p>\u4e2d\u5c0f\u4f01\u4e1a\u6ca1\u6709\u4e49\u52a1\u5bf9\u5176\u53ef\u6301\u7eed\u53d1\u5c55\u6570\u636e\u8fdb\u884c\u9274\u8bc1\u3002\u5c3d\u7ba1\u5982\u6b64\uff0c\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\uff0c\u72ec\u7acb\u5ba1\u67e5\u53ef\u80fd\u5f88\u6709\u7528\uff1a\u91cd\u8981\u5ba2\u6237\u6216\u8d44\u91d1\u63d0\u4f9b\u65b9\u91cd\u89c6\u8fd9\u4e9b\u6570\u636e\uff1b\u4f01\u4e1a\u6b63\u5728\u7b79\u5907\u516c\u53f8\u4ea4\u6613\uff1b\u6216\u4f01\u4e1a\u5e0c\u671b\u786e\u4fdd\u5176\u80fd\u6e90\u548c\u5458\u5de5\u6570\u636e\u4e0e\u4f1a\u8ba1\u8bb0\u5f55\u4e00\u81f4\u3002\u5728\u4e70\u5356\u4ea4\u6613\u4e2d\uff0cESG\u6570\u636e\u8d8a\u6765\u8d8a\u591a\u5730\u6210\u4e3a\u4e70\u65b9\u59d4\u6258\u8fdb\u884c\u7684<a href=\"\/zh\/\u670d\u52a1\/\u5c3d\u804c\u8c03\u67e5\/\">\u5c3d\u804c\u8c03\u67e5<\/a>\u7684\u4e00\u90e8\u5206\u3002<\/p>\n<h2>\u5e38\u89c1\u95ee\u9898<\/h2>\n<h3>\u6211\u6709\u4e49\u52a1\u56de\u7b54\u5ba2\u6237\u7684ESG\u95ee\u5377\u5417\uff1f<\/h3>\n<p>\u76ee\u524d\u897f\u73ed\u7259\u6ca1\u6709\u4efb\u4f55\u6cd5\u89c4\u8981\u6c42\u4e2d\u5c0f\u4f01\u4e1a\u56de\u7b54\u3002\u5982\u5b58\u5728\u4e49\u52a1\uff0c\u5219\u6765\u6e90\u4e8e\u4e0e\u5ba2\u6237\u7b7e\u8ba2\u7684\u5408\u540c\u3002Omnibus I\u6307\u4ee4\u8f6c\u5316\u4e3a\u56fd\u5185\u6cd5\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>\n<h3>VSME\u662f\u5f3a\u5236\u6027\u7684\u5417\uff1f<\/h3>\n<p>\u4e0d\u662f\u3002\u5b83\u662f\u4e00\u9879\u81ea\u613f\u6027\u51c6\u5219\uff0c\u5176\u4f5c\u7528\u5728\u4e8e\u63d0\u4f9b\u4e00\u79cd\u901a\u7528\u4e14\u53d7\u8ba4\u53ef\u7684\u683c\u5f0f\uff0c\u7528\u4e8e\u56de\u5e94\u5ba2\u6237\u3001\u94f6\u884c\u548c\u6295\u8d44\u8005\u3002<\/p>\n<h3>\u7f16\u5236VSME\u62a5\u544a\u9700\u8981\u8bf7\u987e\u95ee\u5417\uff1f<\/h3>\n<p>\u4e0d\u4e00\u5b9a\u3002\u8bb8\u591a\u4e2d\u5c0f\u4f01\u4e1a\u53ef\u4ee5\u4f9d\u636e\u81ea\u8eab\u6570\u636e\u7f16\u5236\u3002\u5f53\u6570\u636e\u5c06\u7528\u4e8e\u7b2c\u4e09\u65b9\uff0c\u6216\u4f01\u4e1a\u5e0c\u671b\u786e\u4fdd\u5176\u4e00\u81f4\u6027\u65f6\uff0c\u5916\u90e8\u5ba1\u67e5\u4f1a\u6709\u6240\u5e2e\u52a9\u3002<\/p>\n<h3>\u5982\u679c\u6211\u5411\u5ba2\u6237\u63d0\u4f9b\u4e86\u9519\u8bef\u6570\u636e\u4f1a\u600e\u6837\uff1f<\/h3>\n<p>\u8fd9\u53d6\u51b3\u4e8e\u5408\u540c\u7ea6\u5b9a\uff0c\u4f46\u53ef\u80fd\u5f71\u54cd\u5546\u4e1a\u5173\u7cfb\u548c\u4f01\u4e1a\u58f0\u8a89\u3002\u56e0\u6b64\uff0c\u6570\u636e\u6700\u597d\u6765\u6e90\u4e8e\u53ef\u6838\u5b9e\u7684\u8bb0\u5f55\uff0c\u5e76\u5728\u53d1\u9001\u524d\u7531\u4e13\u4eba\u5ba1\u67e5\u3002<\/p>\n<h2>\u5b98\u65b9\u6765\u6e90<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/doue\/2026\/470\/L00001-00035.pdf\" target=\"_blank\" rel=\"noopener\">\u6b27\u76df\u7b2c2026\/470\u53f7\u6307\u4ee4\uff0c\u300a\u6b27\u76df\u5b98\u65b9\u516c\u62a5\u300b\u520a\u767b\u6587\u672c\uff08boe.es\u526f\u672c\uff09<\/a><\/li>\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/ES\/TXT\/?uri=CELEX:32026L0470\" target=\"_blank\" rel=\"noopener\">\u6b27\u76df\u7b2c2026\/470\u53f7\u6307\u4ee4\uff08EUR-Lex\uff09<\/a><\/li>\n<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\uff08VSME\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/noticias-y-eventos\" target=\"_blank\" rel=\"noopener\">ICAC\uff1a\u516c\u544a\uff082026\u5e749\u670822\u65e5\uff0c\u4fee\u8ba2\u540e\u7684\u6b27\u6d32\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u51c6\u5219\u53ca\u81ea\u613f\u6027\u51c6\u5219\uff09<\/a><\/li>\n<\/ul>\n<p>\u5982\u679c\u8d35\u516c\u53f8\u6536\u5230\u53ef\u6301\u7eed\u53d1\u5c55\u6570\u636e\u8981\u6c42\uff0c\u5e76\u5e0c\u671b\u5728\u53d1\u9001\u7ed9\u5ba2\u6237\u6216\u94f6\u884c\u4e4b\u524d\u52a0\u4ee5\u6574\u7406\u6216\u5ba1\u67e5\uff0c\u6211\u4eec\u7684<a href=\"\/zh\/\u670d\u52a1\/\u53ef\u6301\u7eed\u53d1\u5c55\u9274\u8bc1\/\">\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u9274\u8bc1<\/a>\u670d\u52a1\u53ef\u4ee5\u4e3a\u60a8\u63d0\u4f9b\u5e2e\u52a9\u3002\u8be5\u670d\u52a1\u7531\u5408\u4f19\u4ebaJos\u00e9 Antonio Valiente Velasco\uff08ROAC\u7f16\u53f712609\uff09\u8d1f\u8d23\uff0c\u4ed6\u662f\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u9886\u57df\u7684\u7ecf\u6d4e\u5b66\u4e13\u5bb6\u3002\u6211\u4eec\u662f<a 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