當綠色合規成為客戶篩選器：這場研討會為企業畫出ESG優先級行動路線圖

盡管歐盟CSRD報告義務延后，但現實是——客戶的采購行為正在提前啟動合規要求。對于中國制造企業而言，若仍以“觀望態度”面對，將在未來失去品牌合作機會。

While CSRD obligations are being delayed, in reality, buyers are accelerating ESG-related requirements. Chinese manufacturers that remain in a wait-and-see mode may miss out on key partnerships.

一、CSRD延期，并不意味著可以“觀望” The CSRD Delay Is Not a Pause

      Omnibus提案建議將CSRD正式適用時間延后一年到兩年，但客戶已經不再等待法律落地，而是在采購流程中主動要求披露ESG表現。

Although the Omnibus Proposal delays CSRD implementation by one to two years, procurement teams are already requesting ESG disclosures during onboarding.

這意味著：CSRD雖然延期，但客戶考核提前。企業應盡早建立與客戶對話的ESG語言體系。

This means that although the legal timeline is extended, client evaluation is advancing. Enterprises should act early to develop ESG communication frameworks.

二、“無法衡量，就無法改進”：數據是綠色合規的根基 “You Cannot Improve What You Don’t Measure”: Data Is the Foundation

      會議中一句話引發廣泛共鳴：“You cannot (im)prove what you don’t measure.” —— 無法衡量的事，也無法證明、無法改進。

當前中國供應商普遍面臨：ESG數據歸口不清、結構化程度低、難以應對Ecovadis等評分問卷。

Many Chinese suppliers still lack centralized ESG data management and struggle to respond to platforms like EcoVadis.

從法律合規角度看，企業若對外披露的環境或社會數據缺乏證據支持，可能構成“虛假陳述”或“誤導性宣傳”。在歐盟即將出臺的《綠色聲明指令》中，“無數據支持的環境聲明”將面臨高額罰款、產品下架、商業合作終止等法律后果。尤其值得注意的是，若企業簽署了綠色采購承諾協議（Sustainability Clauses）、碳減排目標責任協議（SBT Agreement），未履行內容或提供不實數據，還可能被認定為違約行為或合同責任糾紛。

From a legal and compliance perspective, if a company discloses environmental or social data externally without adequate supporting evidence, it may constitute misrepresentationor misleading publicity.Under the forthcoming EU Green Claims Directive, any environmental claim lacking data support could result in substantial fines, product delisting, or termination of commercial relationships.

Notably, if a company has signed sustainability clauses(e.g., green procurement commitments) or a Science-Based Targets (SBT) Agreement, failure to fulfill such commitments or submission of inaccurate data may be deemed a breach of contractor give rise to contractual liability disputes.

建議企業：凡對外提交客戶的ESG信息，應由法務與合規共同審查，明確責任邊界與風險點。

Tip: All ESG materials submitted to clients should be jointly reviewed by legal and compliance teams to clarify responsibilities and risks.

三、綠色宣稱將被驗證：標準和框架不再是“選配項” Green Claims Will Be Verified: Frameworks Are Not Optional

     ｜“我們已經在做環?！边@句話，不再具備市場說服力。

       根據歐盟《綠色聲明指令》草案、美國FTC綠色宣傳指南更新，以及Ecovadis評分標準的收緊，企業必須提供：

• 生命周期評估（LCA）數據支持；

• 碳排放與減排路徑的審計數據；

• 產品或原材料溯源信息；

• 引用標準體系（如GHG Protocol、ISO、SBTi等）形成完整邏輯鏈條。

  
  

Under the EU Green Claims Directive and the updated U.S. FTC guidelines, environmental statements must be backed by verifiable data.

According to the draft EU Green Claims Directive, the updated U.S. FTC Green Guides, and the tightened EcoVadis scoring criteria, companies are now required to provide:

• Lifecycle assessment (LCA) data to support their environmental claims;

• Audited carbon emissions and reduction pathway data;

• Traceability information for products or raw materials;

• A coherent narrative based on recognized standards such as the GHG Protocol, ISO frameworks, and SBTi targets.

  
  

此外，中國本土監管趨勢也在靠攏。2024年中國《廣告法》《反不正當競爭法》修訂草案中，已對“環保、綠色、碳中和”類表述作出專門規定，未來企業在市場宣傳中如使用此類表述，必須提供真實、準確、可驗證的依據。否則，可能被認定為虛假廣告或誤導性商業行為。

In addition, China’s domestic regulatory landscape is aligning with international trends.

The 2024 draft amendments to China’s Advertising Lawand Anti-Unfair Competition Lawinclude specific provisions regarding claims such as “environmentally friendly,” “green,” and “carbon neutral.” In the future, any such claims used in marketing materials must be supported by truthful, accurate, and verifiable evidence.

Otherwise, the enterprise may be found to have engaged in false advertisingor misleading commercial practices.

? 如您在簽署可持續采購協議、應對客戶Ecovadis評分、編制綠色聲明過程中面臨法律不確定性，可尋求中英文法律審核與合規建議支持。

結 語

      ESG合規正在成為如同財務報告一般的“硬性”披露義務。數據要真實、路徑要可追溯、語言要國際通行。

ESG disclosure is becoming as structured and mandatory as financial reporting. Your data must be real, traceable, and aligned with global language.

越早建立體系，越能在未來供應鏈競爭中贏得主動。

The earlier you build your internal system, the more leverage you will gain in future supply chain negotiations.