EPISODE · May 6, 2026 · 18 MIN
S02EP06-尽调时代：CS3D企业可持续尽职调查指令
from ESG原则图谱：全球披露框架的通用语言
S02EP06 · 尽调时代：CS3D企业可持续尽职调查指令CS3D——企业可持续尽职调查指令，将供应链人权与环境责任从"倡议"变为法律义务。全球最大企业必须对整个供应链的劳工权益、人权侵犯、环境损害承担法律责任。本期解读CS3D的尽职调查要求、违规后果、以及企业如何构建合规的供应链管理体系。——————————🔍 你将听到· CS3D核心框架：立法背景、与CSRD/EU Taxonomy的关系、适用门槛· 六大核心步骤：整合政策、识别影响、预防缓解、投诉机制、监测有效性、公开披露· 覆盖的负面影响：环境方面（排放、污染、生物多样性）+ 社会方面（童工、强迫劳动、人权）· 价值链覆盖范围：上游原材料到下游产品使用的全链条· 违规后果：民事责任、行政处罚（最高全球营业额5%）、声誉风险· 与CSRD的协同：尽调要求与披露要求的对应关系——————————💬 本期金句...去小宇宙查看完整单集简介前往小宇宙评论区与主播互动
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S02EP06-尽调时代：CS3D企业可持续尽职调查指令
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