ESG 國際新聞週報 3/4 - 3/10

Mars has launched 100% recycled plastic pantry jars for its M&Ms, Skittles, and Starburst brands, as part of its transition to sustainable packaging. The new jars, produced by Berry Global, will replace previous packaging made from 15% recycled plastic, eliminating over 1,300 metric tons of virgin plastic annually. Made from post-consumer resin (PCR), the jars and lids are fully recyclable. Mars aims to redesign 12,000 packaging components under its Sustainable Packaging Plan, focusing on recyclability, reuse, and compostability. The initiative aligns with efforts to strengthen recycling infrastructure and advance the circular economy.

Mars 宣布推出 100% 再生塑膠製成的食品儲存罐，適用於 M&Ms、Skittles 和 Starburst，推動其包裝永續轉型。新包裝由 Berry Global 製造，取代原先 含 15% 再生塑膠的罐裝，每年可 減少 1,300 公噸原生塑膠使用。這些罐裝採用 消費後回收樹脂（PCR） 製成，並且 罐體與蓋子均可回收。Mars 計畫透過 永續包裝計畫，重新設計 12,000 種包裝元件，確保其包裝可回收、可重複使用或可堆肥，以推動循環經濟並提升回收基礎設施。

2.LEGO Group Launches Tires Containing Recycled Materials from Engine Oil, Fishing Nets
LEGO 推出再生材質輪胎零件 加速永續發展目標

The LEGO Group has begun incorporating recycled material tires in its toy sets, using a material called rSEBS, which repurposes discarded ocean vessel ropes and nets combined with recycled engine oil. The new tires, containing at least 30% recycled content, are indistinguishable from current versions and will initially appear in seven tire pieces before expanding to 120 LEGO sets by the end of 2025. This initiative aligns with LEGO’s goal to use more sustainable, renewable, or recycled materials by 2032. The company continues investing in sustainable materials research, including paper-based packaging and alternative materials for its bricks, to reduce its carbon footprint.

LEGO 集團 宣布開始在玩具套組中使用 再生材質輪胎，該輪胎採用 rSEBS 材質，由 回收的海洋廢棄繩索和漁網 與 再生機油 製成。這些新輪胎至少含 30% 再生材料，外觀與現有輪胎無異，並已開始應用於 7 種輪胎零件，計畫 至 2025 年底前擴展至 120 套 LEGO 套裝，未來將進一步增加回收材料的應用。該計畫是 LEGO 2032 年全面採用可再生或回收材料 目標的一部分。LEGO 亦積極投入 永續材料研發，包括使用 紙質包裝 和測試低碳材料，持續降低產品碳足跡。

The Sustainability Standards Board of Japan (SSBJ) has released its finalized sustainability disclosure standards, aligning with the IFRS Foundation’s ISSB standards and expected to become mandatory for listed Japanese companies. The move follows a 2023 Financial Services Agency (FSA) mandate requiring sustainability-related disclosures in annual filings, covering governance, risk management, strategy, and performance indicators. The SSBJ’s new framework includes three standards, compared to the ISSB’s two, with additional jurisdiction-specific options. The standards aim to enhance international comparability and are expected to become mandatory for Tokyo Stock Exchange Prime Market-listed firms under securities laws.

日本永續標準委員會（SSBJ） 發布 最終版永續揭露標準，與 IFRS 基金會 ISSB 標準接軌，並預計成為 日本上市企業的強制性規範。此舉呼應 2023 年日本金融廳（FSA）要求上市公司 在年度申報中新增 永續資訊，涵蓋 治理、風險管理、策略與指標。SSBJ 採用三項標準（較 ISSB 的兩項標準增加一項），同時提供 符合日本市場需求的選擇性規範，以提升 國際可比性。該標準預計將適用於 東京證券交易所「Prime Market」的上市企業，並可能納入證券法規範。

4.U.S. Rejects UN Sustainable Development Goals
美國川普政府拒絕支持聯合國永續發展目標（SDGs）
 

The Trump administration has officially rejected and denounced the United Nations Sustainable Development Goals (UN SDGs), global targets adopted in 2015 as part of the 2030 Agenda for Sustainable Development. Speaking at the UN General Assembly, U.S. Counselor for Economic and Social Affairs Edward Heartney stated that the SDGs promote “soft global governance” that conflicts with U.S. sovereignty and national interests. The move aligns with the administration’s broader withdrawal from international climate and sustainability agreements, including the Paris Agreement. The UN estimates a $4 trillion financing gap to achieve the SDGs, as global support for the agenda faces increasing challenges.

川普政府正式 拒絕並譴責 聯合國永續發展目標（UN SDGs），這些全球目標於 2015 年作為《2030 年永續發展議程》的一部分 被各國一致通過。美國駐聯合國經濟和社會事務參贊 Edward Heartney 在 聯合國大會 上發言時表示，SDGs 促進 「軟性全球治理」，與 美國主權和國家利益相牴觸，並強調新政府正在 糾正「性別與氣候意識形態」 在 SDGs 中的影響。該決定符合川普政府 退出國際氣候與永續倡議 的政策方向，包括 撤出巴黎氣候協定。聯合國估計，實現 SDGs 仍面臨 4 兆美元的資金缺口，全球對此議程的支持正面臨挑戰。

5.EU to Give Automakers More Time to Meet Emissions Goals
歐盟放寬汽車碳排放合規時限 回應電動車市場增長放緩

European Commission President Ursula von der Leyen announced plans to extend compliance deadlines for vehicle CO2 reduction targets, providing automakers with three years instead of annual compliance to meet emissions goals and avoid penalties. The decision follows industry concerns over slower-than-expected EV adoption, with Volkswagen warning of $1.5 billion in fines in 2025. The EU will also review its 2035 net-zero vehicle goal with "full technology neutrality," potentially allowing e-fuels alongside EVs. While automakers welcomed the flexibility, consumer and environmental groups criticized the move, arguing it could slow EV market growth and affordability.

歐盟執行委員會主席 馮德萊恩（Ursula von der Leyen） 宣布計畫 放寬汽車碳排放合規時限，將 車廠達標時間從年度改為三年，以減少企業罰款壓力。此舉回應業界對 電動車（EV）市場增長低於預期 的擔憂，根據 S&P Global 2024 年 11 月報告，歐洲 2025 年電動車市場佔比預測 已從 27% 下調至 21%，大眾汽車（Volkswagen）甚至警告 2025 年恐面臨 15 億美元罰款。此外，歐盟將重新審視 2035 年零排放車輛目標，強調 「技術中立性」，使 電子燃料（e-fuels） 可與 EV 並行發展，並承諾支持 歐盟本土電池產業，確保供應鏈穩定。此決策獲汽車業界支持，但 消費者與環保組織批評 可能 削弱 EV 普及與價格下降趨勢，減少車企投資動力。