当绿色合规成为客户筛选器：这场研讨会为企业画出ESG优先级行动路线图

尽管欧盟CSRD报告义务延后，但现实是——客户的采购行为正在提前启动合规要求。对于中国制造企业而言，若仍以“观望态度”面对，将在未来失去品牌合作机会。

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，并不意味着可以“观望” The CSRD Delay Is Not a Pause

      Omnibus提案建议将CSRD正式适用时间延后一年到两年，但客户已经不再等待法律落地，而是在采购流程中主动要求披露ESG表现。

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

这意味着：CSRD虽然延期，但客户考核提前。企业应尽早建立与客户对话的ESG语言体系。

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

二、“无法衡量，就无法改进”：数据是绿色合规的根基 “You Cannot Improve What You Don’t Measure”: Data Is the Foundation

      会议中一句话引发广泛共鸣：“You cannot (im)prove what you don’t measure.” —— 无法衡量的事，也无法证明、无法改进。

当前中国供应商普遍面临：ESG数据归口不清、结构化程度低、难以应对Ecovadis等评分问卷。

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

从法律合规角度看，企业若对外披露的环境或社会数据缺乏证据支持，可能构成“虚假陈述”或“误导性宣传”。在欧盟即将出台的《绿色声明指令》中，“无数据支持的环境声明”将面临高额罚款、产品下架、商业合作终止等法律后果。尤其值得注意的是，若企业签署了绿色采购承诺协议（Sustainability Clauses）、碳减排目标责任协议（SBT Agreement），未履行内容或提供不实数据，还可能被认定为违约行为或合同责任纠纷。

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.

建议企业：凡对外提交客户的ESG信息，应由法务与合规共同审查，明确责任边界与风险点。

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

三、绿色宣称将被验证：标准和框架不再是“选配项” Green Claims Will Be Verified: Frameworks Are Not Optional

     ｜“我们已经在做环保”这句话，不再具备市场说服力。

       根据欧盟《绿色声明指令》草案、美国FTC绿色宣传指南更新，以及Ecovadis评分标准的收紧，企业必须提供：

• 生命周期评估（LCA）数据支持；

• 碳排放与减排路径的审计数据；

• 产品或原材料溯源信息；

• 引用标准体系（如GHG Protocol、ISO、SBTi等）形成完整逻辑链条。

  
  

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，中国本土监管趋势也在靠拢。2024年中国《广告法》《反不正当竞争法》修订草案中，已对“环保、绿色、碳中和”类表述作出专门规定，未来企业在市场宣传中如使用此类表述，必须提供真实、准确、可验证的依据。否则，可能被认定为虚假广告或误导性商业行为。

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.

✍ 如您在签署可持续采购协议、应对客户Ecovadis评分、编制绿色声明过程中面临法律不确定性，可寻求中英文法律审核与合规建议支持。

结 语

      ESG合规正在成为如同财务报告一般的“硬性”披露义务。数据要真实、路径要可追溯、语言要国际通行。

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

越早建立体系，越能在未来供应链竞争中赢得主动。

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