提升企業綠色信譽：反漂綠論壇推動更嚴格的永續報告要求

在「2024反漂綠論壇—打造反漂綠生態系」上，綠色公民行動聯盟與台灣氣候行動網絡研究中心聚焦討論如何避免企業在宣傳淨零與永續承諾時陷入漂綠、漂淨零的爭議。論壇旨在幫助企業了解國際反漂綠的最新趨勢，以及台灣如何與國際政策接軌，建立公開透明、可依循的永續指標，以推動企業與價值鏈共同建構反漂綠生態系。

At the "2024 Anti-Greenwash Forum, Building an Anti-Greenwash Ecosystem", the Green Citizens Action Alliance and the Taiwan Climate Action Network Research Center focused on how to prevent companies from falling into greenwashing and net-zero controversies when promoting net-zero and sustainability commitments. The forum aims to help companies understand the latest trends in international anti-greenwashing and how Taiwan can integrate with international policies and establish open, transparent and followable sustainable indicators to promote companies and value chains to jointly build an anti-greenwashing ecosystem.

國際反漂綠規範的借鑒

綠色公民行動聯盟副秘書長曾虹文在論壇中強調，現今社會普遍認為「永續是企業的綠色競爭力」，但若有企業以誇大或隱瞞的方式誤導消費者，反而可能打擊真心致力於永續轉型的企業。她舉例歐盟的相關法規，例如「企業永續報告指令（CSRD）」要求企業提供更詳細的永續報告，並將其與財務報表結合；「消費者賦權綠色轉型指令」則規定，企業若無法提供可驗證的數據，則不得使用如「環境友善」或「碳中和」等模糊詞語。

Lessons from international anti-greenwashing norms

Zeng Hongwen, deputy secretary-general of the Green Citizen Action Alliance, emphasized at the forum that today's society generally believes that "sustainability is the green competitiveness of enterprises." However, if companies mislead consumers by exaggerating or concealing, it may in turn undermine companies that are truly committed to sustainable transformation. She gave examples of relevant EU regulations, such as the "Corporate Sustainability Reporting Directive (CSRD)" that requires companies to provide more detailed sustainability reports and integrate them with financial statements; the "Consumer Empowerment Green Transformation Directive" stipulates that if companies cannot provide verifiable data, they must not use vague terms such as "environmentally friendly" or "carbon neutral".

台灣的挑戰與不足

Taiwan’s challenges and shortcomings

台灣在防止漂綠的規範上與國際仍有差距，目前企業的永續報告書中揭露不實的行為並未有明確罰則。曾虹文呼籲，台灣應制定與國際接軌的永續指標，確保企業的永續報告書能夠公開透明且具體真實。

此外，永訊智庫執行長李振北也提到，目前台灣企業的永續報告書往往充斥著空泛的詞彙和不切實際的承諾。他強調，企業應該精準使用詞語，並提供相關佐證，以避免漂綠爭議。

法律層面的解決方案

環境法律人協會理事長簡凱倫指出，台灣目前有《證交法》和《公平交易法》來處理虛假或誤導行為，但這些法規對漂綠問題的管理力度有限。她以荷蘭皇家航空公司（KLM）的案例為例，說明企業宣傳應誠實且具體，避免過度模糊的綠色聲稱誤導消費者。

Taiwan still lags behind international standards in preventing greenwashing. Currently, there are no clear penalties for companies that reveal falsehoods in their sustainability reports. Zeng Hongwen called on Taiwan to develop sustainability indicators that are in line with international standards to ensure that corporate sustainability reports are open, transparent, specific and true.

In addition, Li Zhenbei, CEO of Yongxun Think Tank, also mentioned that the current sustainability reports of Taiwanese companies are often full of empty vocabulary and unrealistic promises. He emphasized that companies should use words accurately and provide relevant evidence to avoid greenwashing controversies.

Legal solutions

Jian Kailun, chairman of the Environmental Lawyers Association, pointed out that Taiwan currently has the Securities and Exchange Law and the Fair Trading Law to deal with false or misleading behaviors, but these laws and regulations have limited power to manage greenwashing. She cited the case of KLM as an example to illustrate that corporate promotions should be honest and specific, and avoid misleading consumers with overly vague green claims.

金融監督管理委員會證券期貨局組長黃仲豪表示，未來所有上市櫃公司都需要提交永續報告書，這將要求碳排放揭露與公司財務報表範圍一致，提供可量化數據供檢視，從而增加透明度和責任感。

鼓勵實質減碳行動

台灣氣候行動網絡研究員林怡均提醒，聯合國已推出「淨零承諾檢核表」，協助企業檢視其淨零承諾與實際行動的匹配度。她強調，企業若無法切實推進減碳行動，不僅會損害其商譽，還可能面臨法律風險和人才流失。

Huang Zhonghao, head of the Securities and Futures Bureau of the Financial Supervisory Commission, said that in the future, all listed companies will be required to submit sustainability reports, which will require carbon emission disclosure to be consistent with the scope of the company's financial statements and provide quantifiable data for review, thereby increasing transparency and responsibility.

Encourage substantial carbon reduction actions

Taiwan Climate Action Network researcher Lin Yijun reminded that the United Nations has launched a "Net Zero Commitment Checklist" to help companies review the compatibility between their net zero commitments and actual actions. She emphasized that if companies fail to effectively promote carbon reduction actions, they will not only damage their goodwill, but may also face legal risks and brain drain.

展望未來的企業永續路徑

Looking forward to the future of corporate sustainability

環境部氣候變遷署副署長黃偉鳴表示，政府正在研擬「企業宣告碳中和指引」，以促進企業在進行碳中和宣告時，先進行全面的溫室氣體盤查，並努力實現實質減量，最終使用減量額度來抵換剩餘的排放量。

Huang Weiming, deputy director of the Climate Change Agency of the Ministry of Environment, said that the government is developing "Guidelines for Enterprises to Declare Carbon Neutrality" to encourage enterprises to conduct a comprehensive inventory of greenhouse gases when declaring carbon neutrality, strive to achieve substantial reductions, and ultimately use reduction credits to offset remaining emissions.

本次論壇匯聚了環境部、金管會、律師、永續顧問機構和民間團體等關鍵角色，期望能共同推動企業實現永續轉型，兼顧競爭力與環境友好，為台灣的綠色未來注入更多動力。

This forum brings together key players such as the Ministry of Environment, the Financial Supervisory Commission, lawyers, sustainability consultants, and civil society groups, hoping to jointly promote enterprises to achieve sustainable transformation, take into account both competitiveness and environmental friendliness, and inject more impetus into Taiwan's green future.