ESG 國際新聞週報 4/8-4/14

Resource: ESG TODAY

1.SBTi to Allow Increased Role for Carbon Credits in Net Zero Targets
SBTi 將允許碳信用在實現淨零目標中發揮更大作用


The Science Based Targets initiative (SBTi) is set to revise its Corporate Net-Zero Standard to include the use of environmental attribute certificates for managing Scope 3 emissions, which often represent over 90% of a company's total emissions. This initiative is crucial as it directly addresses the emissions from a company’s value chain, such as supply chains and product usage, which are typically harder to control and reduce. The SBTi's decision follows its recognition of the increasing need for effective tools that companies can use to achieve stringent net zero targets, especially for emissions beyond direct operations. The expanded use of certificates such as energy attribute certificates for electricity and green gas, and Sustainable Aviation Fuel certificates, aims to facilitate more comprehensive and practical approaches to emissions reductions. The incorporation of these certificates is expected to significantly impact the market dynamics of carbon credits and other environmental certificates by potentially increasing their demand. The SBTi, which has seen a doubling in the number of companies with validated science-based climate targets over the past year, is now set to issue detailed guidelines and standards for the application of these certificates by July 2024. These guidelines will include specific criteria and thresholds to ensure the integrity and effectiveness of the certificates used.

科學基礎目標倡議組織（SBTi）將修訂其企業淨零標準，以包括使用環境屬性證書來管理範圍3排放，這些排放通常代表公司總排放量的90％以上。這一舉措至關重要，因為它直接針對公司價值鏈中的排放，如供應鏈和產品使用，這些排放通常更難控制和減少。SBTi的決定是在認識到越來越需要有效的工具，這些工具可以幫助公司實現嚴格的淨零目標，特別是對於直接業務之外的排放。擴大使用如電力和綠色氣體的能源屬性證書、可持續航空燃料證書等證書，旨在促進更全面和實用的排放減少方法。這些證書的納入預計將顯著影響碳信用和其他環境證書的市場動態，可能會增加它們的需求。SBTi在過去一年中，擁有驗證的科學基礎氣候目標的公司數量翻倍，現在將在2024年7月前發布這些證書應用的詳細指南和標準。這些指南將包括特定的標準和閾值，以確保所使用證書的完整性和有效性。


2.Lululemon Launches First-Ever Product Made with New Recycled Polyester Tech, Captured Carbon
Lululemon 開發首款使用酶法回收聚酯和捕獲碳製成的產品

Lululemon athletica has introduced the Packable Anorak jacket, a pioneering product crafted from enzymatically recycled polyester and captured carbon, marking a significant advancement in textile recycling. This initiative is part of Lululemon's broader goal to foster a circular ecosystem and align with its sustainability targets, which include utilizing 75% recycled polyester by 2025 and ensuring all products are made from preferred materials by 2030. The innovative polyester used in the jacket is derived through a collaboration with Samsara Eco, which employs enzymes to break down plastics to their basic chemicals, and LanzaTech, which transforms captured carbon into usable materials. This launch underscores Lululemon's commitment to addressing textile waste and exploring sustainable manufacturing technologies.

Lululemon athletica 宣布推出 Packable Anorak 夾克，這是該公司首款使用酶法回收聚酯和捕獲碳製成的產品，標誌著紡織回收技術的重要進展。這一舉措是 Lululemon 實現循環生態系統並達成其可持續性目標的一部分，這些目標包括到 2025 年使用至少 75% 的回收聚酯，並確保到 2030 年所有產品都是用首選材料製成。該夾克中的創新聚酯是通過與 Samsara Eco 的合作獲得的，該公司使用酶將塑料分解為基本化學物質，並與 LanzaTech 合作，將捕獲的碳轉化為可用材料。此次產品推出強調了 Lululemon 致力於解決紡織廢物問題並探索可持續製造技術的承諾。

3.EU Adopts Rules Requiring All New Buildings to Be Zero Emissions by 2030
歐洲理事會通過所有新建築到2030年實現零排放
 

The European Council has officially adopted the revised Energy Performance of Buildings Directive (EPBD), which sets forth stringent measures to minimize energy consumption and greenhouse gas emissions from buildings throughout the European Union. Key elements of the directive include mandating zero emissions from all new buildings by 2030 and eliminating fossil fuel-based heating systems by 2040. Buildings are currently responsible for 40% of the EU's energy usage and 36% of its energy-related greenhouse gas emissions. This legislation is part of the EU's broader 'Fit for 55' initiative, aiming to reduce emissions by 55% by 2030 from 1990 levels. The directive also outlines requirements for significant renovations aimed at reducing energy consumption in both residential and non-residential buildings and introduces measures to support a widespread renovation wave. These measures include establishing national building renovation plans and creating 'renovation passport' schemes to help building owners make step-by-step improvements towards zero-emission standards. The directive also stipulates that all new constructions must be capable of supporting solar installations.

歐洲理事會已正式通過修訂後的《建築物能源性能指令》（EPBD），該指令設定了一系列嚴格措施，旨在減少整個歐盟建築物的能源消耗和溫室氣體排放。該指令的關鍵要素包括要求所有新建築到2030年實現零排放，以及到2040年淘汰以化石燃料為基礎的供暖系統。建築物目前佔歐盟能源消耗的40%和與能源相關的溫室氣體排放的36%。這項立法是歐盟更廣泛的「Fit for 55」倡議的一部分，旨在從1990年的水平到2030年將排放量減少55%。該指令還概述了旨在減少住宅和非住宅建築能源消耗的重大翻新要求，並引入了支持廣泛翻新浪潮的措施。這些措施包括建立國家建築翻新計劃和創建「翻新護照」方案，以幫助建築業主逐步改進，達到零排放標準。該指令還規定所有新建築必須能夠支持太陽能裝置的安裝。

4.West Virginia Bans HSBC, Citi from Banking Contract over ESG Policies
西維吉尼亞州禁止匯豐和花旗銀行使用ESG標準進行投資決策
 

West Virginia Treasurer Riley Moore has announced that HSBC, Citi, Northern Trust, and TD Bank have been placed on the state’s list of financial institutions accused of boycotting fossil fuel companies, and as a result, are barred from providing banking services to the state. This action is part of an ongoing campaign against the use of Environmental, Social, and Governance (ESG) criteria in investment decisions by Republican politicians. These banks join other major institutions like BlackRock and JPMorgan Chase on the Restricted Financial Institution List established by West Virginia in 2022. The list targets companies perceived as limiting dealings with the fossil fuel sector without sound business reasons. Banks included on this list are ineligible for contracts involving state banking services. The banks had a chance to contest their potential inclusion by demonstrating ongoing engagement with the energy sector. In response, Citi and HSBC have expressed disagreement with the state's decision, emphasizing their continued support and financial involvement with the energy sector.

西維吉尼亞州財政部長萊利·摩爾宣布，包括匯豐銀行、花旗銀行、北方信託和道明銀行在內的幾家銀行因被認定為抵制化石燃料公司，已被添加到禁止為該州提供銀行服務的金融機構名單中。這一行動是共和黨政治人物反對使用環境、社會和治理（ESG）標準進行投資決策的持續運動的一部分。這些銀行加入了其他主要機構，如貝萊德和摩根大通，這些機構已被列入西維吉尼亞州於2022年制定的受限金融機構名單。該名單針對那些被認為在沒有合理商業目的的情況下限制與化石燃料行業交易的公司。被列入此名單的銀行將無資格獲得州銀行服務合同。銀行有機會通過展示其與能源部門的持續合作來質疑潛在的列名。花旗銀行和匯豐銀行對州政府的決定表示不同意，強調他們繼續支持並參與能源行業的財務活動。

5.More than 40% of Public Companies Now Reporting on Scope 3 Emissions, but U.S. Lagging Far Behind: MSCI
超過40%的公司報告了至少一些第三範疇排放，美國公司落後於其他發達市場：MSCI

A new report by MSCI highlights that global public companies are increasingly reporting their greenhouse gas emissions, with around 60% disclosing Scope 1 and 2 emissions and over 40% reporting on some Scope 3 emissions. Despite this global progress, U.S. companies lag behind, with only 45% reporting Scope 1 and 2 emissions, significantly less than their counterparts in other developed markets. The report also indicates that while the pace of setting emissions reduction targets has slowed, the quality of these targets is improving, with more companies setting science-based targets aligned with stringent climate goals. However, overall emissions from listed companies remain stable, with projections indicating that these companies are on a path leading to a 3°C temperature increase this century, contrary to the 1.5°C target needed to mitigate the worst impacts of climate change.

根據投資數據和研究提供商MSCI的新報告，全球上市公司越來越多地披露其溫室氣體排放，約有60%的公司披露了第一和第二範疇排放，超過40%的公司報告了至少一些第三範疇排放。儘管全球取得進展，但美國公司落後於其他發達市場，只有45%的美國上市公司報告第一和第二範疇排放。該報告還表明，儘管設定減排目標的速度有所放緩，但這些目標的質量正在提高，越來越多的公司設定了與嚴格氣候目標一致的科學基礎目標。然而，上市公司的總體排放仍然保持穩定，預測顯示這些公司目前的行進路徑將導致本世紀氣溫上升3°C，與避免氣候變化最嚴重影響所需的1.5°C目標相悖。