ESG 國際新聞週報 4/1 -4/7

1.聯合利華收購永續個人護理品牌 Wild 加速無塑產品全球擴張
Unilever Acquires Sustainable Personal Care Brand Wild to Accelerate Plastic-Free Growth
 

全球消費品巨頭聯合利華（Unilever）宣布收購英國個人護理品牌 Wild，該品牌主打植物配方與可補充式無塑包裝，產品涵蓋體香劑、護唇膏與沐浴清潔系列。自 2020 年創立以來，Wild 已成功減少超過 75 萬公斤一次性塑膠，並種植超過 120 萬棵樹。Wild 表示此交易將借助聯合利華全球研發與供應鏈資源，讓永續產品更快普及主流市場。此併購也符合聯合利華「2030 成長行動計畫」中的永續四大核心—氣候、自然、塑膠與生計，其塑膠減量目標包含 2026 年減少 20% 原生塑料，2030 年實現 100% 包裝可重複使用或回收。

Unilever has acquired London-based personal care brand Wild, known for its refillable, plastic-free deodorants and other plant-based products. Founded in 2020, Wild has already diverted over 750,000 kg of single-use plastic and planted over 1.2 million trees. The acquisition will help Wild scale globally using Unilever’s R&D and distribution network, furthering both companies’ sustainability ambitions. This move aligns with Unilever’s “Growth Action Plan 2030,” which prioritizes reductions in virgin plastic use and increasing recyclable packaging across its portfolio.

2.歐萊雅歐洲營運全面使用 100% 再生能源 提前實現永續目標
L’Oréal Achieves 100% Renewable Energy Across European Operations

L’Oréal announced that as of December 2024, all its European operations—including factories, distribution centers, and offices—now run on 100% renewable energy. This milestone advances the company's "L’Oréal for the Future" goal of achieving full carbon neutrality and renewable energy across global sites by 2025. Europe hosts 19 of L’Oréal’s 38 factories, making the achievement particularly significant. Globally, 83% of L’Oréal-operated sites had reached renewable energy use by the end of 2023, up from 34% in 2019.

美妝巨頭歐萊雅（L’Oréal）宣布，截至 2024 年 12 月，其歐洲地區所有工廠、物流中心與辦公室已全面使用 100% 再生能源。此里程碑標誌著歐萊雅「未來永續 L’Oréal for the Future」策略中邁向 2025 年全球營運碳中和與再生能源轉型的重要進展。截至 2023 年底，歐萊雅全球營運據點已有 83% 達成使用 100% 再生能源，顯著高於 2019 年的 34%。歐洲為其營運核心地區，共擁有 19 間工廠，其中 11 間位於法國。歐萊雅表示，將持續推動美妝產業永續轉型，為全球環境帶來正面影響。

3.歐洲議會通過「暫停時計」法案 延後 CSRD 與 CSDDD 永續規範實施時程
EU Parliament Approves Delay of Key Sustainability Rules Including CSRD and CSDDD

On April 3, 2025, the European Parliament voted 531–69 to approve the European Commission’s “stop-the-clock” directive, officially delaying the implementation of the Corporate Sustainability Reporting Directive (CSRD) by two years and the Corporate Sustainability Due Diligence Directive (CSDDD) by one year. This follows last week’s approval by the EU Council and forms a major component of the Commission’s Omnibus I package aimed at easing the compliance burden on businesses, especially SMEs. The reforms include reducing required data points, limiting due diligence to direct suppliers, and potentially removing 80% of companies from the CSRD's scope. EFRAG has been tasked with delivering updated technical standards within seven months, enabling companies to apply new sustainability reporting rules by FY2027 or optionally by FY2026.

2025 年 4 月 3 日，歐洲議會以 531 票贊成、69 票反對通過歐盟執委會提出的「暫停時計」法案，正式延後兩項關鍵永續規範的實施：企業永續報導指令（CSRD）延後兩年，企業永續盡職調查指令（CSDDD）延後一年。此舉為「Omnibus I」改革套案的一部分，旨在大幅減輕企業，特別是中小企業在永續揭露與合規上的負擔。改革重點包括：減少永續報導所需揭露的資料點、僅要求對直接供應商進行盡職調查，以及預估將有高達 80% 的企業不再適用 CSRD。執委會亦指示歐洲財務報導諮詢小組（EFRAG）於七個月內提出更新的技術標準，以利企業於 2027 財年適用，並可選擇提前於 2026 年使用新規範。此舉標誌著歐盟永續監管路線的重要轉折點。

4.澳洲證監會發布永續揭露新指引 協助企業啟動強制性氣候報告制度
Australia Regulator Releases New Guide for Companies Beginning Mandatory Sustainability Reporting


澳洲企業、金融市場與服務監管機構──澳洲證券與投資委員會（ASIC）發布《第280號監管指引》（RG 280），針對即將依據澳洲新法強制揭露氣候相關財務資訊的企業，提供操作細則與執法方針。此舉將協助企業在新制度過渡初期，正確編製永續報告與落實合規。

📌 關鍵內容與執法重點：

• ASIC 強調初期將採取「務實與比例原則」的監督方式
• 聚焦查辦「嚴重或魯莽」的違規行為
• 若揭露內容不實或誤導，將優先與企業直接溝通並提供改善機會
• 此指引發布的背景為，澳洲於 2024 年 9 月通過《財政法修正案》，針對大型與中型企業，正式啟動氣候揭露強制化，涵蓋氣候風險、機會與溫室氣體排放（含範疇一至三），最早自 2025 年起生效。

📌 實施時程與適用對象：

• 2025年起： 員工逾 500 人、營收逾 5 億澳元、或資產逾 10 億澳元之公司，及資產逾 50 億澳元的資產所有人
• 2026年起： 員工逾 250 人、營收逾 2 億、資產逾 5 億之中型公司
• 2027年起： 員工逾 100 人、營收逾 5,000 萬、資產逾 2,500 萬之小型公司

📌 RG 280 指引涵蓋：

• 永續報告適用範圍與門檻
• 應揭露之內容項目與報告格式
• 關於永續資訊揭露於年報之外的規範
• ASIC 對初期執法與支持措施的策略
• 該指引也指出，若企業在揭露過程中遇到困難，ASIC 將視情況提供報告與查核責任的豁免條件。針對董事層級，指引亦新增責任與風險的說明，並補充針對範疇三排放與氣候情境分析的揭露建議。

📣 ASIC 委員 Kate O’Rourke 表示：
「高品質、一致且具可比性的氣候財務資訊，有助於投資人與市場參與者做出具信心的決策。」
此份新指南，象徵澳洲正式邁入國際永續資訊揭露的主流行列，也為企業提供具體執行架構以應對未來法遵需求。
 

The Australian Securities & Investments Commission (ASIC) has issued Regulatory Guide 280 (RG 280) to help companies comply with the country’s new mandatory climate-related financial disclosure law. The guide provides detailed direction on preparing sustainability reports and outlines ASIC’s enforcement strategy during the early rollout phase.

📌 Key Highlights:

• ASIC will adopt a pragmatic and proportionate supervision approach, focusing on serious or reckless misconduct.

• In cases of incomplete or misleading disclosures, ASIC will prioritize engagement and correction over punishment in the initial years.

• ASIC may consider relief from reporting or audit requirements under certain conditions.

📌 Who Must Report & Timeline:

• From 2025: Companies with 500+ employees, >$500M revenue, or >$1B in assets; and asset owners with >$5B AUM

• From 2026: Medium-sized companies (250+ employees, $200M+ revenue, $500M+ assets)

• From 2027: Smaller companies (100+ employees, $50M+ revenue, $25M+ assets)

📌 What the Guide Covers:

• Scope and thresholds for mandatory sustainability reporting

• Required disclosures and structure of the sustainability report

• Rules for disclosing sustainability-related information outside of reports

• ASIC’s phased-in enforcement strategy and relief mechanisms

Notably, the guide reflects updates based on public feedback, including new sections on climate scenario analysis, Scope 3 GHG emissions, and board-level responsibility.

🔊 ASIC Commissioner Kate O’Rourke stated:

“Climate-related financial information that is consistent, comparable and of high quality facilitates confident and informed decision making by investors and other users of that information.”

The release marks a major step in aligning Australia with global best practices in climate disclosure and preparing companies for upcoming compliance milestones.

5.瑞士 Bloom Biorenewables 完成 1,500 萬美元募資 將植物轉化為永續化學品與燃料
Bloom Biorenewables Raises $15 Million to Produce Sustainable Materials from Plants
 

瑞士永續材料新創公司 Bloom Biorenewables 宣布完成 1,300 萬瑞士法郎（約 1,500 萬美元） 的 A 輪融資，資金將用於推進其植物生質材料轉化技術，該技術可將植物原料轉化為化學品、工業原料與燃料。

Bloom 創立於 2019 年，運用專利技術 醛輔助分離法（Aldehyde-Assisted Fractionation, AAF），可從植物生質中分離纖維素與其他常被視為廢棄物的成分，進而轉化為芳香族化學品原料、生質高性能複合材料，以及低硫船用燃料。其應用領域涵蓋 化妝品、紡織品、生物塑料、食品添加物、營養補充品與居家清潔用品 等多元產業。

📌 本輪融資重點：

• 主導投資方：Anaïs Ventures 與 Valquest Partners

• 參與投資人 包括：Breakthrough Energy Ventures、Lombard Odier Investment Managers、Amcor Ventures、Btomorrow Ventures、Capital Risque Fribourg、比利時國王博杜安基金會（The King Baudouin Foundation），以及 Rothschild & Co 旗下慈善基金 R&Co4Generations

此輪融資將加速 Bloom 在全球市場擴展其低碳永續替代品的技術與商業化進程，為傳統石化依賴產業提供嶄新解方。

Switzerland-based sustainable materials startup Bloom Biorenewables announced it has raised CHF 13 million (USD $15 million) in a Series A funding round to further develop its biomass conversion technology, which turns plant-based materials into chemicals, industrial inputs, and fuel.

Bloom, founded in 2019, utilizes a proprietary process called Aldehyde-Assisted Fractionation (AAF) to extract and isolate cellulose and other components from plant biomass. These materials—normally considered waste—can be transformed into aromatic chemical feedstocks, bio-based high-performance composites, and low-sulfur marine fuels. Use cases span cosmetics, textiles, bioplastics, food additives, nutraceuticals, and homecare.

📌 Funding round highlights:

• Led by Anaïs Ventures and Valquest Partners

• Participating investors include Breakthrough Energy Ventures, Lombard Odier Investment Managers, Amcor Ventures, Btomorrow Ventures, Capital Risque Fribourg, The King Baudouin Foundation, and Rothschild & Co’s R&Co4Generations