ESG 國際新聞週報 11/4 - 11/10

The European Insurance and Occupational Pensions Authority (EIOPA) has released a new report recommending the implementation of additional capital requirements for fossil fuel assets held by European insurers. The report, responding to a mandate from the European Commission, addresses the high transition risk exposure of fossil fuel-related assets and proposes increased capital charges to help insurers manage potential losses. EIOPA suggests a 17% capital requirement increase for fossil fuel-related stocks and a 40% capital charge for bonds. The report also examined climate-related preventive measures in underwriting and social risks, though it does not currently recommend specific measures for social risks due to insufficient data. The report has been submitted to the European Commission for consideration.

歐洲保險和職業退休金管理局（EIOPA）發佈了一份新報告，建議歐洲委員會對歐洲保險公司持有的化石燃料資產實施額外的資本要求，以應對此類資產的高過渡風險。此報告回應歐盟委員會的授權，指出化石燃料相關資產具有較高的轉型風險，並提議增加資本費用以幫助保險公司管理潛在損失。EIOPA建議對化石燃料相關股票的資本要求提高17％，並對債券實施40％的資本費用。報告還探討了氣候相關的預防措施對承保風險的影響以及社會風險，但由於數據不足，當前並未推薦針對社會風險的具體措施。該報告已提交歐洲委員會審議。

3.Canada Launches Regulation Requiring 35% Emissions Reduction from Oil & Gas Companies
加拿大推出新法規，要求石油和天然氣公司減少35%排放


The Canadian government has released a draft regulation to cap greenhouse gas (GHG) emissions in the oil and gas sector, while allowing for growth in production. The proposed regulation includes a new cap-and-trade system, targeting a 30% reduction in sector emissions by over a third. The system would allocate annual emissions allowances to producers, which will gradually decrease to align with the emissions cap. Companies can trade allowances, use carbon offsets for up to 20% of their emissions, or contribute to a decarbonization program. The cap-and-trade system is expected to begin in phases from 2026, with compliance starting in 2030. The regulation focuses on incentives for clean production investments, such as carbon capture, and includes methane emissions prevention measures. Public feedback is open until January 8, 2025, with final regulation anticipated by 2025.


加拿大政府發布了一項草案法規，旨在為石油和天然氣行業設置溫室氣體（GHG）排放上限，同時允許產量增長。該法規提議引入新的碳交易系統，目標是在未來十年內將該行業的排放量減少約三分之一。該系統將每年分配排放許可，並隨著排放上限的降低而逐步減少。企業可以交易許可，對其排放的20%使用碳補償，或貢獻至去碳化計劃。碳交易系統將於2026年分階段推行，並於2030年起正式執行。該法規著重於激勵企業進行清潔生產投資，如碳捕集技術，並包括甲烷排放預防措施。公眾意見徵詢期至2025年1月8日結束，最終法規預計於2025年發布。

4.California Climate Disclosure Regulation Passes Major Legal Hurdle
加州氣候披露法規通過主要法律障礙
 

California’s new climate disclosure laws, SB 253 and SB 261, which require large U.S. companies operating in the state to report on emissions and climate risks, survived an initial legal challenge from the U.S. Chamber of Commerce. A California judge ruled against the Chamber's request to block the laws immediately, stating that more information is needed to evaluate the case.

Under SB 253, companies with over $1 billion in revenue must disclose Scope 1, 2, and 3 emissions, while SB 261 requires companies with over $500 million in revenue to report on climate-related financial risks. Reporting is set to begin in 2026. The Chamber argued that the laws force businesses into “subjective” speech and that calculating supply chain emissions is complex, making compliance difficult. However, the judge indicated the case requires further examination, especially regarding claims that the law compels misleading environmental claims.

加州新通過的氣候揭露法案 SB 253 和 SB 261 要求在該州經營的大型美國企業披露排放量和氣候風險，並在初步法律挑戰中獲得支持。加州法官駁回了美國商會要求立即阻止該法的請求，指出該案需要更多信息以進一步評估。

根據 SB 253，年收入超過 10 億美元的企業需披露範疇 1、2 和 3 排放量，而 SB 261 要求收入超過 5 億美元的企業披露氣候相關的財務風險。該要求將於 2026 年開始實施。商會聲稱這些法律強迫企業進行「主觀」性言論，且供應鏈排放計算過於複雜，難以遵守。然而，法官指出該案仍需進一步審查，特別是針對法律是否迫使企業做出誤導性環保聲明的說法。

5..Samsonite to Ramp Recycled Materials Use to Tackle Scope 3 Emissions
新秀麗旅行箱品牌將增加回收材料使用以應對範疇 3 排放

 

Samsonite has announced new sustainability goals, focusing on reducing Scope 3 emissions from purchased goods and services by 52% by 2030. This reduction will be achieved mainly by increasing the use of recycled materials, including plastics and aluminum, across all its brands, such as Samsonite, American Tourister, and Tumi. The company’s Scope 3 emissions, which account for nearly all of its greenhouse gas footprint, stem mostly from raw materials for manufacturing. The new target, which is based on 2022 levels and calculated per unit of gross profit, is under review for validation by the Science Based Targets initiative (SBTi).

Samsonite’s commitment to sustainability includes maintaining 100% renewable electricity in its stores, manufacturing and distribution facilities, and offices, a target the company met in 2023. Since 2017, Samsonite has reduced the carbon intensity of its operations by 85%. CEO Kyle Gendreau emphasized the company’s commitment to a sustainable future by collaborating with suppliers to increase recycled, low-carbon materials, while continuing to prioritize product durability.
 

Samsonite 公佈了新的永續發展目標，致力於到 2030 年將其購買商品和服務的範疇 3 排放量減少 52%，主要透過增加再生材料的使用，如塑膠和鋁。範疇 3 排放量幾乎佔據公司全部溫室氣體足跡，主要來自內部製造所需的原材料。該目標基於 2022 年的數據，並按每單位毛利計算，現正提交科學為本目標倡議組織（SBTi）進行驗證。

此外，Samsonite 承諾保持其零售店、製造和分銷設施及辦公室的 100% 可再生電力供應，該目標於 2023 年達成。自 2017 年以來，公司已減少了 85% 的營運碳強度。執行長 Kyle Gendreau 強調，公司將透過與供應商合作以擴大再生低碳材料的使用，同時維持產品耐用性的長期承諾，為產業開創更永續的未來。