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ESG 國際新聞週報 3/25-3/31
April 01,2025
1.美國證券交易委員會撤回氣候揭露法規辯護 將影響 ESG 投資資訊透明度
SEC Drops its Defense of Climate Reporting Rules
美國證券交易委員會（SEC）宣布正式撤回對 2024 年 3 月所頒佈之氣候揭露法規的法律辯護，代表監管機構在政治轉向下實際放棄該項氣候揭露規範。代理主席 Mark Uyeda 批評該規則「成本高且過度干預」，並於川普當選後接任 SEC 主席職務。該規則原要求上市公司揭露氣候風險、應對計畫及部分溫室氣體排放數據，受到 25 位共和黨州檢察長與商會提起的訴訟挑戰。SEC 雖於 8 月展開法律辯護，最終仍於近期撤回對該案的支持，將結果交由法院處理。委員 Crenshaw 批評此舉規避正式廢止程序，並漠視投資人對氣候風險揭露的強烈需求。Ceres 永續資本市場加速器總監亦表示，全球管理資產高達 50 兆美元的投資人支持該規則，如今 SEC 的退場是對資訊透明與氣候風險管理的重大倒退。
The U.S. Securities and Exchange Commission (SEC) has officially ended its legal defense of the climate disclosure rule introduced in March 2024, signaling a retreat from climate-related financial transparency requirements. Acting Chair Mark Uyeda, who previously opposed the rule, described it as “costly and unnecessarily intrusive.” The rule, which mandated companies to disclose climate-related risks and, in some cases, emissions data, faced immediate legal challenges from Republican-led states and business groups. Despite earlier defending the rule in court, the SEC has now withdrawn its support, allowing the courts to potentially strike it down without formally repealing it. Commissioner Caroline Crenshaw criticized the move, calling it a political workaround that ignores strong investor demand for climate risk transparency. Sustainability advocates, including Ceres, warned that the decision undermines the $50 trillion market push for climate risk disclosures.
2.歐盟批准「停止時鐘」法案 延後 CSRD 與 CSDDD 永續規範實施 以減輕企業負擔
EU Council Approves Delay to CSRD and CSDDD Sustainability Reporting Regulations
歐洲理事會宣布通過歐盟執委會提出的「停止時鐘」（stop-the-clock）指令，延後兩項關鍵永續規範——《企業永續揭露指令》（CSRD）與《企業永續盡職調查指令》（CSDDD）的實施時程。此舉為 Omnibus I 簡政計畫的首項重大進展，旨在減輕企業特別是中小企業（SMEs）的合規壓力。未開始揭露的企業 CSRD 將延後 2 年實施，CSDDD 延後 1 年轉化。計畫中更提出將 CSRD 適用範圍縮限至 員工超過 1,000 人、營收逾 5,000 萬歐元的企業，預計可排除 80% 企業揭露義務，並減少揭露數據點。CSDDD 則將盡職調查限制於直接供應商，除非企業掌握合理不利資訊，並將監測頻率由每年降為每 5 年一次。歐洲議會預計於 4 月 1 日表決「停止時鐘」草案。
The European Council has approved the European Commission’s “stop-the-clock” directive, delaying the implementation of key sustainability rules—the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). Part of the broader Omnibus I package, the move aims to reduce reporting burdens, especially for SMEs. CSRD reporting for non-reporting companies is delayed by two years, and CSDDD transposition by one year. Additional proposed changes include narrowing CSRD’s scope to large companies (over 1,000 employees and €50M turnover), reducing required data points, and limiting due diligence to direct business partners. The European Parliament is scheduled to vote on the measure on April 1.
3.金百利克拉克德國工廠將於 2029 年全面轉用再生能源 成為全球首座零碳衛生紙廠
Kimberly-Clark to Reach 100% Renewable Energy at Kleenex Manufacturing Site
消費品牌公司金百利克拉克（Kimberly-Clark）宣布，位於德國科布倫茲的衛生紙工廠將於 2029 年前完成全面使用再生能源，成為該公司全球首座達成此目標的組織。此轉型將協助金百利克拉克實現 2030 年前減少 50% 範疇一與二碳排的承諾，預計每年減排 50,000 噸。該廠生產 Kleenex、Scottex、Scott、WypAll 等品牌的衛生紙、擦手紙與濕巾，將透過歐洲場外再生能源購電協議（PPA）取得電力，並將天然氣鍋爐與乾燥加熱系統全面電氣化。本案獲德國政府「碳差價合約」（Carbon Contract for Difference）支持，加速企業脫碳進程。
Kimberly-Clark announced that its Koblenz, Germany tissue manufacturing facility will become the company’s first site globally to operate on 100% renewable energy by 2029. The transition supports its target to cut Scope 1 and 2 emissions by 50% by 2030 and is expected to reduce carbon emissions by 50,000 tons annually. The site, which produces Kleenex, Scottex, and other hygiene brands, will electrify its heating systems and source electricity through European renewable energy PPAs. The project is backed by Germany’s Carbon Contract for Difference, supporting its decarbonization strategy.
4.Lululemon 攜手 ZymoChem 開發生質尼龍 擴大全球永續運動服飾材料
Lululemon Partners with Biotech Company ZymoChem to Scale Use of Sustainable Materials in Products
運動服飾品牌 Lululemon 宣布 與生物科技公司 ZymoChem 展開多年合作，推動可持續生質尼龍 6,6 的商品化與應用。ZymoChem 利用微生物將可再生原料轉化為幾乎零碳排的可生物降解聚合物，具備 成本與環境雙重優勢。尼龍佔 Lululemon 產品原料的 31%，品牌目標於 2025 年推出替代材料，並於 2030 年實現 100% 採購再生或可再生來源尼龍。此次合作延續 2024 年 Lululemon 對 ZymoChem 的投資，雙方將共同加速低碳高性能材料的研發與擴產。ZymoChem 執行長 Harshal Chokhawala 表示，該技術已歷時多年開發，現有機會推向全球市場，為永續服飾開創新局。
Lululemon has announced a multi-year collaboration with biotech company ZymoChem to scale the production of sustainable bio-based nylon 6,6. ZymoChem’s technology uses microbes to convert renewable feedstocks into low-emission, biodegradable materials. Nylon makes up 31% of lululemon’s material usage, and the company has committed to launching alternatives by 2025 and sourcing 100% renewable or recycled nylon by 2030. This partnership builds on lululemon’s 2024 investment in ZymoChem and supports its goal of integrating sustainable materials into high-performance apparel.
5.PwC 報告：多數企業維持或提高減碳目標 中小企業成 Scope 3 永續參與新主力
84% of Companies Keeping or Accelerating Climate Targets: PwC
PwC 最新報告指出，2024 年有 84% 上市公司維持或提高減碳承諾，僅 16% 下修目標，且多因原計畫過度理想、執行缺乏配套。設定 Scope 1 與 2 排放目標的企業數量連七年增加，但因中小企業參與度提高，總涵蓋排放量略降。Scope 3 排放揭露則成長 80%，超過 3,600 家企業揭露供應鏈碳足跡，顯示產業對上中下游排放控管意識提升。不過，目前僅 54% 的企業能如期達成 Scope 3 目標，相較之下，有 67% 的企業順利達成營運與能源相關的 Scope 1 與 2 目標。報告也顯示，企業預期到 2030 年氣候相關資本支出與營運費用將分別提高 18% 與 21%，並有 60% 企業已推出低碳產品，具備 6–25% 的營收成長潛力。
A new PwC report based on CDP data reveals that 84% of public companies either maintained or increased their climate targets in 2024, with only 16% scaling back—mainly due to recalibrating overly ambitious plans. The number of companies setting Scope 1 and 2 targets has steadily grown, but total emissions covered dropped due to more small companies joining the effort. Scope 3 reporting surged by 80%, with over 3,600 companies disclosing these emissions. However, only 54% are on track to meet Scope 3 goals, versus 67% on track for Scope 1 and 2. The report also highlights an 18–21% expected increase in climate-related capex and opex by 2030, with sustainability-linked products showing a potential revenue uplift of 6–25%.
Resource:ESG TODAY
SEC Drops its Defense of Climate Reporting Rules
美國證券交易委員會（SEC）宣布正式撤回對 2024 年 3 月所頒佈之氣候揭露法規的法律辯護，代表監管機構在政治轉向下實際放棄該項氣候揭露規範。代理主席 Mark Uyeda 批評該規則「成本高且過度干預」，並於川普當選後接任 SEC 主席職務。該規則原要求上市公司揭露氣候風險、應對計畫及部分溫室氣體排放數據，受到 25 位共和黨州檢察長與商會提起的訴訟挑戰。SEC 雖於 8 月展開法律辯護，最終仍於近期撤回對該案的支持，將結果交由法院處理。委員 Crenshaw 批評此舉規避正式廢止程序，並漠視投資人對氣候風險揭露的強烈需求。Ceres 永續資本市場加速器總監亦表示，全球管理資產高達 50 兆美元的投資人支持該規則，如今 SEC 的退場是對資訊透明與氣候風險管理的重大倒退。
The U.S. Securities and Exchange Commission (SEC) has officially ended its legal defense of the climate disclosure rule introduced in March 2024, signaling a retreat from climate-related financial transparency requirements. Acting Chair Mark Uyeda, who previously opposed the rule, described it as “costly and unnecessarily intrusive.” The rule, which mandated companies to disclose climate-related risks and, in some cases, emissions data, faced immediate legal challenges from Republican-led states and business groups. Despite earlier defending the rule in court, the SEC has now withdrawn its support, allowing the courts to potentially strike it down without formally repealing it. Commissioner Caroline Crenshaw criticized the move, calling it a political workaround that ignores strong investor demand for climate risk transparency. Sustainability advocates, including Ceres, warned that the decision undermines the $50 trillion market push for climate risk disclosures.
2.歐盟批准「停止時鐘」法案 延後 CSRD 與 CSDDD 永續規範實施 以減輕企業負擔
EU Council Approves Delay to CSRD and CSDDD Sustainability Reporting Regulations
歐洲理事會宣布通過歐盟執委會提出的「停止時鐘」（stop-the-clock）指令，延後兩項關鍵永續規範——《企業永續揭露指令》（CSRD）與《企業永續盡職調查指令》（CSDDD）的實施時程。此舉為 Omnibus I 簡政計畫的首項重大進展，旨在減輕企業特別是中小企業（SMEs）的合規壓力。未開始揭露的企業 CSRD 將延後 2 年實施，CSDDD 延後 1 年轉化。計畫中更提出將 CSRD 適用範圍縮限至 員工超過 1,000 人、營收逾 5,000 萬歐元的企業，預計可排除 80% 企業揭露義務，並減少揭露數據點。CSDDD 則將盡職調查限制於直接供應商，除非企業掌握合理不利資訊，並將監測頻率由每年降為每 5 年一次。歐洲議會預計於 4 月 1 日表決「停止時鐘」草案。
The European Council has approved the European Commission’s “stop-the-clock” directive, delaying the implementation of key sustainability rules—the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). Part of the broader Omnibus I package, the move aims to reduce reporting burdens, especially for SMEs. CSRD reporting for non-reporting companies is delayed by two years, and CSDDD transposition by one year. Additional proposed changes include narrowing CSRD’s scope to large companies (over 1,000 employees and €50M turnover), reducing required data points, and limiting due diligence to direct business partners. The European Parliament is scheduled to vote on the measure on April 1.
3.金百利克拉克德國工廠將於 2029 年全面轉用再生能源 成為全球首座零碳衛生紙廠
Kimberly-Clark to Reach 100% Renewable Energy at Kleenex Manufacturing Site
消費品牌公司金百利克拉克（Kimberly-Clark）宣布，位於德國科布倫茲的衛生紙工廠將於 2029 年前完成全面使用再生能源，成為該公司全球首座達成此目標的組織。此轉型將協助金百利克拉克實現 2030 年前減少 50% 範疇一與二碳排的承諾，預計每年減排 50,000 噸。該廠生產 Kleenex、Scottex、Scott、WypAll 等品牌的衛生紙、擦手紙與濕巾，將透過歐洲場外再生能源購電協議（PPA）取得電力，並將天然氣鍋爐與乾燥加熱系統全面電氣化。本案獲德國政府「碳差價合約」（Carbon Contract for Difference）支持，加速企業脫碳進程。
Kimberly-Clark announced that its Koblenz, Germany tissue manufacturing facility will become the company’s first site globally to operate on 100% renewable energy by 2029. The transition supports its target to cut Scope 1 and 2 emissions by 50% by 2030 and is expected to reduce carbon emissions by 50,000 tons annually. The site, which produces Kleenex, Scottex, and other hygiene brands, will electrify its heating systems and source electricity through European renewable energy PPAs. The project is backed by Germany’s Carbon Contract for Difference, supporting its decarbonization strategy.
4.Lululemon 攜手 ZymoChem 開發生質尼龍 擴大全球永續運動服飾材料
Lululemon Partners with Biotech Company ZymoChem to Scale Use of Sustainable Materials in Products
運動服飾品牌 Lululemon 宣布 與生物科技公司 ZymoChem 展開多年合作，推動可持續生質尼龍 6,6 的商品化與應用。ZymoChem 利用微生物將可再生原料轉化為幾乎零碳排的可生物降解聚合物，具備 成本與環境雙重優勢。尼龍佔 Lululemon 產品原料的 31%，品牌目標於 2025 年推出替代材料，並於 2030 年實現 100% 採購再生或可再生來源尼龍。此次合作延續 2024 年 Lululemon 對 ZymoChem 的投資，雙方將共同加速低碳高性能材料的研發與擴產。ZymoChem 執行長 Harshal Chokhawala 表示，該技術已歷時多年開發，現有機會推向全球市場，為永續服飾開創新局。
Lululemon has announced a multi-year collaboration with biotech company ZymoChem to scale the production of sustainable bio-based nylon 6,6. ZymoChem’s technology uses microbes to convert renewable feedstocks into low-emission, biodegradable materials. Nylon makes up 31% of lululemon’s material usage, and the company has committed to launching alternatives by 2025 and sourcing 100% renewable or recycled nylon by 2030. This partnership builds on lululemon’s 2024 investment in ZymoChem and supports its goal of integrating sustainable materials into high-performance apparel.
5.PwC 報告：多數企業維持或提高減碳目標 中小企業成 Scope 3 永續參與新主力
84% of Companies Keeping or Accelerating Climate Targets: PwC
PwC 最新報告指出，2024 年有 84% 上市公司維持或提高減碳承諾，僅 16% 下修目標，且多因原計畫過度理想、執行缺乏配套。設定 Scope 1 與 2 排放目標的企業數量連七年增加，但因中小企業參與度提高，總涵蓋排放量略降。Scope 3 排放揭露則成長 80%，超過 3,600 家企業揭露供應鏈碳足跡，顯示產業對上中下游排放控管意識提升。不過，目前僅 54% 的企業能如期達成 Scope 3 目標，相較之下，有 67% 的企業順利達成營運與能源相關的 Scope 1 與 2 目標。報告也顯示，企業預期到 2030 年氣候相關資本支出與營運費用將分別提高 18% 與 21%，並有 60% 企業已推出低碳產品，具備 6–25% 的營收成長潛力。
A new PwC report based on CDP data reveals that 84% of public companies either maintained or increased their climate targets in 2024, with only 16% scaling back—mainly due to recalibrating overly ambitious plans. The number of companies setting Scope 1 and 2 targets has steadily grown, but total emissions covered dropped due to more small companies joining the effort. Scope 3 reporting surged by 80%, with over 3,600 companies disclosing these emissions. However, only 54% are on track to meet Scope 3 goals, versus 67% on track for Scope 1 and 2. The report also highlights an 18–21% expected increase in climate-related capex and opex by 2030, with sustainability-linked products showing a potential revenue uplift of 6–25%.
Resource:ESG TODAY