投資人持續看好 ESG，AI 數據分析成關鍵助力

來自全球的氣候專家、產業領袖及政策制定者齊聚美國加州柏克萊，參加「柏克萊企業與氣候高峰會（Berkeley Corporate and Climate Summit）」，共同探討全球氣候治理趨勢、企業永續報告面臨的挑戰，以及 AI 在 ESG 監測與決策輔助中的關鍵角色。本次高峰會由加州大學柏克萊分校法學院主辦，吸引來自企業界、法律、金融、科技領域的專家學者，為氣候變遷應對提供前瞻性討論與解決方案。

Global climate experts, industry leaders, and policymakers gathered in Berkeley, California, for the Berkeley Corporate and Climate Summit, where they discussed trends in global climate governance, the challenges of corporate sustainability reporting, and the critical role of AI in ESG monitoring and decision-making. Hosted by the University of California, Berkeley, School of Law, the summit attracted experts and scholars from business, law, finance, and technology to explore forward-looking solutions for addressing climate change.

AI 驅動 ESG 監測，提升決策效率與數據準確性

在 AI 技術蓬勃發展的背景下，企業正加速將 AI 應用於 ESG 相關數據分析、碳排放追蹤與氣候風險建模。與會專家指出，AI 可顯著提升企業的 ESG 數據處理效率，減少人為錯誤，並幫助企業做出更精確的永續決策。

ClimateAi 副總裁 Will Kletter 表示，AI 是「人類決策的輔助工具」，可用於分析極端天氣、氣候變遷對供應鏈的影響，並幫助企業應對 ESG 監管要求。「AI 可以作為時間的放大器（加速數據處理），也可以作為效率的提升器（優化決策質量）」Kletter 說道。

AI-Driven ESG Monitoring: Enhancing Decision-Making Efficiency and Data Accuracy

As AI technology rapidly advances, companies are increasingly integrating AI into ESG-related data analysis, carbon emissions tracking, and climate risk modeling. Experts at the summit highlighted that AI can significantly improve the efficiency of ESG data processing, reduce human error, and enable more precise sustainability decision-making.

Will Kletter, Vice President of ClimateAi, stated that AI serves as an "augmented decision-making tool" that helps analyze extreme weather events, assess climate change impacts on supply chains, and assist companies in meeting ESG regulatory requirements. "AI acts as a time amplifier (accelerating data processing) and an efficiency enhancer (optimizing decision quality)," Kletter said.

此外，來自 Stanford Center for Legal Informatics 的氣候律師 Catherine Atkin 強調，AI 在 ESG 報告與法規遵循方面具有重大潛力。「企業擁有大量分散的結構化與非結構化 ESG 數據，而 AI 能夠自動化數據整合、分析並識別相關碳排放數據，從而提升 ESG 報告的準確性與可操作性」Atkin 說。

然而，與會專家也警告，企業在應用 AI 進行 ESG 數據分析時，仍需克服數據缺乏、數據質量參差不齊等挑戰。例如，Ven 風險分析平台創辦人 Daphne de Jong 提到，部分企業缺乏完整的歷史 ESG 數據，可能需要依賴合成數據（Synthetic Data）或其他替代性數據來源，以彌補數據空缺並提升分析的精確性。

Additionally, Catherine Atkin, a climate lawyer at Stanford Center for Legal Informatics, emphasized AI’s significant potential in ESG reporting and regulatory compliance. "Companies manage vast amounts of fragmented structured and unstructured ESG data. AI can automate data integration, analysis, and the identification of relevant carbon emissions data, thereby improving the accuracy and actionability of ESG reports," Atkin explained.

However, experts also cautioned that companies must overcome challenges such as data scarcity and inconsistent data quality when applying AI to ESG data analysis. Daphne de Jong, founder of the risk analysis platform Ven, noted that some companies lack comprehensive historical ESG data, which may require them to rely on synthetic data or alternative data sources to fill gaps and improve analytical accuracy.

企業 ESG 報告面臨挑戰，亟需平衡法規合規與永續發展戰略

本次高峰會的另一大討論焦點是 ESG 監管趨勢對企業的影響，以及如何確保 ESG 報告真正促進企業的長期可持續發展，而非僅僅為了法規合規而進行數據披露。

來自 史丹佛 Doerr 永續學院（Doerr School of Sustainability）的訪問學者 Alicia Seiger 指出，當前 ESG 監管要求日益嚴格，導致許多企業將 ESG 重心過度傾向於合規，而非推動真正的永續創新。「目前超過 50% 的企業 ESG 投資流向報告與合規，而非創新與解決方案，這種趨勢可能削弱 ESG 的實際影響力」Seiger 說。

此外，企業在 ESG 報告與財務績效之間的聯繫仍不夠緊密。Congruence Capital 合夥人 Mark Kramer 指出：「即使企業具備衡量 ESG 成效的能力，它們仍然缺乏有效機制來將 ESG 影響量化為財務績效，這導致 ESG 仍然只是企業的報告內容，而非核心商業決策的一部分。」

此外，企業 ESG 報告還面臨「Greenhushing」現象，即企業因擔心遭受綠色洗白（Greenwashing）指控，而選擇低調甚至刻意少報 ESG 成就。Ernst & Young（EY）氣候變遷與永續發展服務總監 Tripp Borstel 表示，許多企業對 ESG 披露趨於保守，因為它們在等待行業標準的確立，以確保自身不會因過度披露而承受法律風險。

Challenges in Corporate ESG Reporting: Balancing Regulatory Compliance and Sustainable Strategy

Another key focus of the summit was how ESG regulations impact companies and how businesses can ensure ESG reporting drives long-term sustainability rather than merely serving as a compliance exercise.

Alicia Seiger, a visiting scholar at Stanford’s Doerr School of Sustainability, pointed out that increasingly strict ESG regulations have led many companies to prioritize compliance over innovation. "Currently, over 50% of corporate ESG investments go toward reporting and compliance rather than toward innovation and solutions. This trend may weaken ESG’s real-world impact," Seiger warned.

Moreover, the link between ESG reporting and financial performance remains weak. Mark Kramer, a partner at Congruence Capital, stated: "Even when companies have the capability to measure ESG impact, they often lack effective mechanisms to quantify it in financial terms. As a result, ESG remains part of corporate reports rather than a core business decision-making factor."

Additionally, companies face the phenomenon of "greenhushing", where they deliberately underreport their ESG achievements to avoid accusations of greenwashing. Tripp Borstel, Climate Change and Sustainability Services Director at Ernst & Young (EY), noted that many companies are cautious about ESG disclosures as they wait for clearer industry standards to ensure they do not face legal risks due to over-disclosure.

反 ESG 風潮下，企業應專注於建立公眾信任

面對 ESG 反對聲浪，許多企業開始調整 ESG 戰略，甚至縮減 ESG 承諾。然而，專家們強調，企業應將 ESG 視為長期戰略，而非短期市場壓力的回應。

Business for Social Responsibility（BSR）執行長 Aron Cramer 指出，企業應確立 ESG 發展的「紅線」，即企業堅持不會改變的 ESG 承諾，並制定長期戰略，以確保企業在 ESG 領域保持競爭力。「企業應更有效地向公眾傳達 ESG 目標，讓 ESG 不再是抽象概念，而是與民眾日常生活息息相關的實際行動」Cramer 說。

同時，Morrison Foerster 法律事務所合夥人 Christin Hill 指出，企業 ESG 訴訟風險正來自兩個極端：一方面，企業因未能履行 ESG 承諾而面臨法律挑戰；另一方面，也有企業因投入過多 ESG 相關投資，而被指控影響股東利益。「企業應審慎應對 ESG 監管趨勢，確保 ESG 承諾既能滿足法規要求，也符合商業利益」Hill 說。

Navigating Anti-ESG Backlash: Building Public Trust Through Long-Term Commitment

In response to growing ESG skepticism, some companies are adjusting their ESG strategies or even scaling back commitments. However, experts at the summit emphasized that businesses should view ESG as a long-term strategy rather than a reaction to short-term market pressures.

Aron Cramer, CEO of Business for Social Responsibility (BSR), advised companies to establish clear ESG "red lines" - commitments that remain unchanged despite market fluctuations - and develop long-term strategies to maintain competitiveness. "Companies must communicate ESG goals effectively to the public, making ESG not just an abstract concept but a tangible action connected to people’s daily lives," Cramer stated.

Meanwhile, Christin Hill, a partner at Morrison Foerster, highlighted that companies face legal risks from both ends of the spectrum: some face lawsuits for failing to meet ESG commitments, while others are accused of prioritizing ESG investments at the expense of shareholder interests. "Businesses should carefully navigate ESG regulations, ensuring their commitments meet both compliance requirements and commercial interests," Hill cautioned.

投資人持續關注 ESG，政策不確定性無礙綠色投資機會

儘管 ESG 監管環境充滿變數，但投資人對綠色投資的興趣依然高漲。氣候投資組織 Ceres 副總裁 Kirsten Spalding 指出：「由於 AI 與大數據應用的增加，科技公司對綠能與可再生能源的需求持續上升，這將帶動更多 ESG 投資機會。」

Investor Interest in ESG Remains Strong Despite Regulatory Uncertainty

Despite shifting ESG regulations, investor interest in green investments remains strong. Kirsten Spalding, Vice President of Ceres, a climate investment organization, noted: "With the rise of AI and big data applications, the demand for renewable energy from tech companies continues to grow, driving more ESG investment opportunities."

Similarly, Ilmi Granoff, Senior Researcher at Columbia University's Sabin Center for Climate Change Law, observed that while ESG regulations face political uncertainties, incentives such as green investment tax credits under the U.S. Inflation Reduction Act (IRA) remain resilient. "Companies should adapt to evolving ESG policies and actively explore opportunities for ESG-driven transformation," Granoff said.

哥倫比亞大學氣候變遷法律中心（Sabin Center for Climate Change Law）資深研究員 Ilmi Granoff 亦表示，雖然 ESG 監管存在政治不確定性，但美國《通膨削減法案》（IRA）中的綠色投資稅收減免政策仍具有韌性。「企業應適應 ESG 政策變化，並積極尋找 ESG 轉型的商機」Granoff 說。

Conclusion

總結

柏克萊企業與氣候高峰會為全球企業提供了 ESG 發展方向的寶貴見解。專家一致認為，無論 ESG 監管如何變化，企業應專注於長期永續戰略，以確保在全球淨零轉型過程中保持競爭力。

The Berkeley Corporate and Climate Summit provided valuable insights into ESG developments for global businesses. Experts unanimously agreed that regardless of regulatory changes, companies should focus on long-term sustainability strategies to remain competitive in the global transition toward net-zero emissions.