ESG 國際新聞週報 2/17 - 2/23

Acting U.S. Securities and Exchange Commission (SEC) Chairman Mark Uyeda announced plans to request a pause on legal proceedings against the SEC’s climate disclosure rule, citing concerns that it is “deeply flawed” and could harm capital markets and the economy. Uyeda, appointed after Gary Gensler’s resignation following Trump’s election, has opposed the rule alongside Commissioner Hester Peirce, arguing that it exceeds the SEC’s mandate. The rule, adopted in March 2024, faced immediate legal challenges, including lawsuits from 25 Republican state attorneys general and business groups. While the SEC initially defended the rule, Uyeda’s statement signals a potential shift, as he has instructed staff to inform the court of the Commission’s changed position and reconsider the rule’s future.

美國證券交易委員會（SEC）代理主席 Mark Uyeda 宣布，他將請求法院暫停對 SEC 氣候揭露規則的法律訴訟，並表示該規則「存在嚴重缺陷」，可能對資本市場和經濟造成損害。Uyeda 於特朗普當選後、Gary Gensler 辭職後接任，並與委員 Hester Peirce 一同反對該規則，認為 SEC 已超出其職權範圍。該規則於 2024 年 3 月通過，要求上市公司披露氣候風險及其財務影響，但隨即遭遇法律挑戰，包括 25 位共和黨州檢察長提起的訴訟。儘管 SEC 之前曾為該規則進行法律辯護，Uyeda 近期的聲明顯示可能出現政策轉變，他已指示委員會向法院通報變更情況，以重新評估規則的未來發展。


2.22 States Sue to Block New York Law Charging Oil Companies $75 Billion to Pay for Climate Adaptation
22 州總檢察長聯合起訴紐約州 挑戰《氣候變遷超級基金法案》
 

A coalition of 22 U.S. State Attorneys General, led by West Virginia AG JB McCuskey, has filed a federal lawsuit challenging New York’s Climate Change Superfund Act, which mandates fossil fuel companies to fund $75 billion in climate adaptation infrastructure through 2050. The lawsuit argues that the law is unconstitutional, pre-empts federal regulation under the Clean Air Act, and unfairly penalizes energy producers for past lawful activities. The states claim the law could shutter fossil fuel producers, raise energy costs, and interfere with U.S. foreign policy. McCuskey warned that allowing New York to impose such penalties could set a precedent for other states, threatening national energy stability.

由西維吉尼亞州總檢察長 JB McCuskey 領導的 22 個美國州總檢察長聯盟，已向聯邦法院提起訴訟，挑戰紐約州的《氣候變遷超級基金法案》。該法案要求化石燃料公司根據其溫室氣體排放貢獻比例，支付 750 億美元的基礎設施投資費用，以應對紐約州的氣候變遷挑戰，預計每年徵收 30 億美元至 2050 年。

訴訟指控該法違憲，違反《美國憲法》、《紐約州憲法》及聯邦法律，並認為此法案超越州政府權限，與《清潔空氣法案》賦予環保署（EPA）監管溫室氣體排放的職責相衝突。此外，訴訟還指控該法將導致傳統能源企業倒閉，提高其他州的能源成本，甚至影響美國外交政策。McCuskey 表示，若允許紐約通過該法案，其他州可能效仿，進一步危害全國電網與能源供應穩定。參與訴訟的州包括阿拉巴馬、阿肯色、喬治亞、愛達荷、艾奧瓦、堪薩斯、肯塔基、路易斯安那、密西西比、密蘇里、蒙大拿、內布拉斯加、北達科他、俄亥俄、奧克拉荷馬、南卡羅來納、南達科他、田納西、德州、猶他及懷俄明。

3.SBTi Pushes Back Timeline for New Corporate Net Zero Standard
SBTi 宣布更新企業淨零標準修訂流程

The Science Based Targets initiative (SBTi) has unveiled its updated process for revising its Corporate Net-Zero Standard, delaying the public consultation on a new draft until at least March 2025. The revision process has been met with controversy, particularly regarding the potential inclusion of carbon credits to address Scope 3 emissions, leading to internal backlash and leadership changes within SBTi. Newly appointed CEO David Kennedy may reconsider the expanded role of carbon credits in the standard. The updated process includes Expert Working Groups to consult on key issues such as Scope 3 targets, Carbon Dioxide Removal, and Beyond Value Chain Mitigation (BVCM). The SBTi aims to ensure companies can continue setting science-based targets without duplicating prior efforts.

科學基礎目標倡議（SBTi）公布企業淨零標準的更新流程，將新標準草案的公開諮詢時間推遲至 2025 年 3 月之後。該標準的修訂過程引發爭議，特別是關於允許使用碳權來抵銷企業範疇 3（Scope 3）排放的計畫，導致內部反彈並引發管理層變動。新任執行長 David Kennedy 可能重新評估碳權在標準中的角色。此次更新計畫將成立專家工作組，針對範疇 3 目標、二氧化碳去除（CDR）、超越價值鏈減排（BVCM）等關鍵議題進行研究與諮詢。SBTi 表示，將確保企業能夠在新標準框架下持續設定科學基礎減排目標，而不需重複過去的工作。

4.Microsoft Sources Renewable Energy from New U.S. Solar Projects in Texas, Illinois
EDP Renewables 在伊利諾伊州與德州交付 400MW 太陽能項目 微軟簽署長期採購協議

Clean energy developer EDP Renewables North America (EDPR NA) has delivered three new solar projects in Illinois and Texas, totaling 400 MW, with Microsoft purchasing 389 MW through long-term virtual power purchase agreements (VPPAs). The projects include the Wolf Run and Hickory Solar Projects in Illinois and the Cattlemen II Solar Project in Texas, contributing millions in tax revenues and creating hundreds of jobs. The Hickory project utilized an Environmental Justice PPA (EJ PPA) to fund the Sharing the Power Foundation, supporting clean energy access and workforce training. These projects align with Microsoft’s 100/100/0 clean energy goal, aiming to match 100% of its electricity use with zero-carbon energy by 2030.

清潔能源開發商 EDP Renewables North America（EDPR NA）在伊利諾伊州與德州交付三個太陽能項目，總裝機容量達 400MW，其中微軟透過長期虛擬電力購買協議（VPPA）採購 389MW。項目包括位於伊利諾伊州的 Wolf Run 與 Hickory 太陽能項目，以及德州奧斯汀附近的 Cattlemen II 太陽能項目，已創造數百個就業機會並帶來數百萬美元的稅收，支持當地社區發展。Hickory 項目採用了環境正義電力購買協議（EJ PPA），資助「Sharing the Power Foundation」推動環保公平與能源職業培訓。這些項目助力微軟的「100/100/0」清潔能源目標，即到 2030 年確保所有電力消耗 100% 來自零碳能源，並支援其 2025 年全球數據中心與建築 100% 使用再生能源的承諾。

5.85% of Companies to Continue Climate Disclosures Despite Political Shifts, Workiva Study Finds
Workiva研究顯示：85% 企業仍計畫推進氣候資訊揭露

A new study by Workiva Inc. reveals that corporate leaders are increasingly integrating sustainability into their financial strategies, with 97% of executives believing sustainability reporting will provide a competitive advantage within two years. Despite policy uncertainty, 85% of companies plan to continue climate disclosures, and 93% of institutional investors prefer companies with integrated financial and sustainability reporting. The study highlights growing investor demand for transparency, with 92% prioritizing data accuracy. European regulations like the CSRD are accelerating adoption, strengthening CFO and CSO collaboration for long-term value creation. Business leaders emphasize that sustainability enhances profitability and investor confidence, reinforcing its role as a core strategic initiative.

根據 Workiva Inc. 的最新研究，企業領導者正加速將永續性融入財務戰略，97% 的高管認為永續報告在未來兩年內將帶來競爭優勢。儘管政策環境不確定，85% 企業仍計畫推進氣候資訊揭露，而 93% 機構投資者更青睞整合財務與永續數據的企業。研究顯示，投資人對透明度需求增加，92% 投資者將數據準確性視為關鍵，但近四分之一的高管承認對財務數據信心不足。歐盟《企業永續報告指令》（CSRD）正加速企業採納永續報告，提高財務長與永續長的決策協作，以實現長期價值。領導者強調，永續發展有助於提升企業盈利能力與投資者信心，進一步鞏固其作為核心戰略的地位。

Resource:ESG TODAY,ESG NEWS