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ESG International Weekly News 12/9 - 12/15
December 16,2024
Resource: ESG TODAY
1.Canada Sets Goal to Reduce Greenhouse Gas Emissions by 45% – 50% by 2035
加拿大宣布2035年新的氣候目標，計劃將溫室氣體排放量在2005年的基礎上減少45%至50%
Canada announced a new 2035 climate goal, targeting a 45%-50% reduction in greenhouse gas emissions compared to 2005 levels. While described as a step toward achieving net zero by 2050, the goal falls short of the 50%-55% reduction recommended by the Net-Zero Advisory Body (NZAB) to align with the 2050 target. This target will guide Canada’s next Nationally Determined Contribution (NDC) under the Paris Agreement. The NZAB warned that the lower end of this goal risks delaying progress and increasing future costs to achieve net zero. Canada's climate framework includes five-year emissions targets set a decade in advance.
加拿大宣布2035年新的氣候目標，計劃將溫室氣體排放量在2005年的基礎上減少45%至50%。儘管政府將此描述為邁向2050年淨零排放的下一步，但該目標低於淨零諮詢機構（NZAB）建議的50%至55%的減排幅度，可能不利於實現2050年目標。該目標將成為加拿大下一次巴黎協定國家自主貢獻（NDC）的基礎。NZAB警告，較低的目標範圍可能延緩進展，增加未來實現淨零的成本和風險。加拿大的氣候框架包括提前十年設定的五年減排目標。
2.Goldman Sachs Exits Net Zero Banking Alliance
高盛（Goldman Sachs）退出淨零銀行聯盟（NZBA）
Goldman Sachs has exited the Net-Zero Banking Alliance (NZBA), becoming the first major departure from the UN-backed coalition of banks dedicated to net zero financing goals. The firm reaffirmed its commitment to aligning its financing activities with net zero by 2050 and maintaining interim sector-specific targets. Goldman cited its capabilities and a focus on meeting heightened global sustainability standards as reasons for the departure. The move follows broader political pressure on net zero-focused financial coalitions, which has led to high-profile withdrawals from other groups under the Glasgow Financial Alliance for Net Zero (GFANZ). Goldman plans to expand its sustainability goals to additional sectors soon.
高盛（Goldman Sachs）退出淨零銀行聯盟（NZBA），成為首個從該由聯合國支持的淨零目標銀行聯盟中離開的大型機構。高盛重申其將資金融資活動與2050年淨零目標對齊的承諾，並維持其行業特定的中期目標。高盛表示，退出原因是公司具備實現目標的能力，並專注於應對全球越來越高的可持續性標準及監管要求。此舉發生在政治壓力對淨零聯盟的影響加劇之際，許多GFANZ相關聯盟已出現高調退出現象。高盛計劃在未來幾個月擴展其可持續發展目標至更多行業。
3.California to Give Companies an Extra Year Before Fully Enforcing New Climate Reporting Rules
加州空氣資源委員會（CARB）宣布對新排放報告規則的執行給予寬限期
1.Canada Sets Goal to Reduce Greenhouse Gas Emissions by 45% – 50% by 2035
加拿大宣布2035年新的氣候目標，計劃將溫室氣體排放量在2005年的基礎上減少45%至50%
Canada announced a new 2035 climate goal, targeting a 45%-50% reduction in greenhouse gas emissions compared to 2005 levels. While described as a step toward achieving net zero by 2050, the goal falls short of the 50%-55% reduction recommended by the Net-Zero Advisory Body (NZAB) to align with the 2050 target. This target will guide Canada’s next Nationally Determined Contribution (NDC) under the Paris Agreement. The NZAB warned that the lower end of this goal risks delaying progress and increasing future costs to achieve net zero. Canada's climate framework includes five-year emissions targets set a decade in advance.
加拿大宣布2035年新的氣候目標，計劃將溫室氣體排放量在2005年的基礎上減少45%至50%。儘管政府將此描述為邁向2050年淨零排放的下一步，但該目標低於淨零諮詢機構（NZAB）建議的50%至55%的減排幅度，可能不利於實現2050年目標。該目標將成為加拿大下一次巴黎協定國家自主貢獻（NDC）的基礎。NZAB警告，較低的目標範圍可能延緩進展，增加未來實現淨零的成本和風險。加拿大的氣候框架包括提前十年設定的五年減排目標。
2.Goldman Sachs Exits Net Zero Banking Alliance
高盛（Goldman Sachs）退出淨零銀行聯盟（NZBA）
Goldman Sachs has exited the Net-Zero Banking Alliance (NZBA), becoming the first major departure from the UN-backed coalition of banks dedicated to net zero financing goals. The firm reaffirmed its commitment to aligning its financing activities with net zero by 2050 and maintaining interim sector-specific targets. Goldman cited its capabilities and a focus on meeting heightened global sustainability standards as reasons for the departure. The move follows broader political pressure on net zero-focused financial coalitions, which has led to high-profile withdrawals from other groups under the Glasgow Financial Alliance for Net Zero (GFANZ). Goldman plans to expand its sustainability goals to additional sectors soon.
高盛（Goldman Sachs）退出淨零銀行聯盟（NZBA），成為首個從該由聯合國支持的淨零目標銀行聯盟中離開的大型機構。高盛重申其將資金融資活動與2050年淨零目標對齊的承諾，並維持其行業特定的中期目標。高盛表示，退出原因是公司具備實現目標的能力，並專注於應對全球越來越高的可持續性標準及監管要求。此舉發生在政治壓力對淨零聯盟的影響加劇之際，許多GFANZ相關聯盟已出現高調退出現象。高盛計劃在未來幾個月擴展其可持續發展目標至更多行業。
3.California to Give Companies an Extra Year Before Fully Enforcing New Climate Reporting Rules
加州空氣資源委員會（CARB）宣布對新排放報告規則的執行給予寬限期
The California Air Resources Board (CARB) announced a grace period for enforcing new emissions reporting rules under SB 253, giving companies additional time to comply. The law requires businesses with over $1 billion in revenue operating in California to report Scope 1, 2, and 3 emissions starting in 2026 and 2027. CARB will not enforce penalties in the first year for incomplete reporting, provided companies show good faith efforts. This transitional period allows companies to prepare their emissions reporting systems. Experts emphasized the importance of using this time effectively, as comprehensive climate reporting becomes a critical business requirement.
加州空氣資源委員會（CARB）宣布對新排放報告規則的執行給予寬限期，讓企業有更多時間遵守SB 253法案的要求。該法案規定年營收超過10億美元且在加州經營的企業需自2026年起報告範疇1和範疇2排放，自2027年起報告範疇3排放。CARB在首年不會對未完整報告採取執法行動，但要求企業展現誠意努力。此過渡期為企業準備排放數據系統提供了機會。專家強調，企業應充分利用這段時間，因為全面的氣候報告已成為關鍵的商業要求。
4.Hong Kong to Require IFRS-Aligned Sustainability Reporting Starting in 2025
香港政府自2025年起要求上市企業依照IFRS S2《氣候相關披露標準》報告
The Hong Kong government released its Roadmap on Sustainability Disclosure, detailing plans to implement sustainability reporting aligned with IFRS ISSB standards. Starting in 2025, all Main Board issuers will report climate-related disclosures on a "comply or explain" basis, with mandatory reporting for large-cap companies in 2026. By 2028, all publicly accountable entities (PAEs) and significant financial institutions will be required to comply. The roadmap outlines support measures such as a sustainability assurance framework, green fintech development, free data tools, and an expanded taxonomy for sustainable finance. Hong Kong aims to solidify its role as a global green finance leader.
香港政府發布《可持續披露路線圖》，詳述推行與國際財務報告準則基金會（IFRS）旗下ISSB標準對接的可持續報告要求的計劃。自2025年起，所有主板發行人須依據IFRS S2《氣候相關披露標準》以“遵守或解釋”方式報告，2026年起大型上市公司須強制報告。到2028年，所有公開問責實體（PAEs）和重要金融機構須全面符合要求。路線圖亦提及支持措施，包括可持續性保證框架、綠色金融科技推動、免費數據工具，以及擴展可持續金融分類法。香港致力於鞏固其作為全球綠色金融領袖的地位。
5.Switzerland to Require Companies to Disclose 2050-Aligned Net Zero Roadmaps
瑞士政府要求企業提供符合瑞士2050年淨零排放目標的“淨零路線圖”
The Swiss government launched a consultation to update its sustainability disclosure rules, proposing requirements for companies to align with Switzerland’s net zero by 2050 target. Companies would need to provide "net-zero roadmaps" and align climate reporting with standards such as the ISSB or EU’s ESRS. The proposal also seeks to lower thresholds for mandatory reporting, covering companies with at least 250 employees, CHF 25 million (€26 million) in assets, or CHF 50 million (€52 million) in sales. Financial institutions must include sector-specific interim targets and plans to align financial flows with net zero goals. The amendments are set to take effect in 2026.
瑞士政府啟動針對永續披露規則更新的諮詢，提議要求企業提供符合瑞士2050年淨零排放目標的“淨零路線圖”，並基於ISSB或歐盟ESRS等標準進行氣候披露。該提案計劃降低強制披露門檻，涵蓋擁有至少250名員工、資產達2500萬瑞士法郎（2600萬歐元）或銷售額達5000萬瑞士法郎（5200萬歐元）的企業。金融機構需納入行業特定的中期減排目標及資金流對淨零目標的調整計劃。修訂預計於2026年生效，諮詢開放至2025年3月21日。