百事調整 ESG

百事公司（PepsiCo）近日公布最新永續進展，針對部分ESG目標進行調整，以提高目標的可執行性與透明度。公司表示，未來將聚焦具備實際達成把握的永續績效指標，同時維持長期推動供應鏈永續、再生農業及氣候行動的整體方向。

PepsiCo has updated several of its sustainability targets, refining its ESG strategy to better align with achievable implementation while maintaining its long-term commitment to sustainable sourcing, regenerative agriculture, and climate action.

在永續採購方面，百事公司原先承諾於2030年前實現100%關鍵原料永續採購，包括第三方供應商提供的主要農產品。

The company previously pledged to sustainably source 100% of its key ingredients,

including those supplied by third parties,

然而，公司於去年重新檢視策略後，將目標調整為「以具信心達成的範圍作為正式目標」，並保留所有關鍵原料最終全面永續採購的長期願景。

根據2025年永續採購準則，符合標準的關鍵原料包括稻米、玉米粉、椰子、葡萄乾、番茄、可可、棕櫚油及甘蔗糖等。

by 2030. Following a strategic review last year,

PepsiCo revised the target to reflect what it believes can be achieved with confidence,

while retaining its long-term aspiration of reaching 100% sustainable sourcing across all key ingredients. According to its 2025 sustainable sourcing guidelines,

森林保育方面，百事公司維持2030年前達成「零毀林（Deforestation-free）」供應鏈的承諾，並預計於今年10月公布最新成果與相關數據。農業轉型方面，公司2025年已將再生農業（Regenerative Agriculture）實踐面積擴大至470萬英畝，較2024年的350萬英畝明顯成長，持續朝2030年覆蓋1,000萬英畝土地的目標邁進。

qualifying ingredients include rice,

cornmeal,

coconuts,

raisins,

tomatoes,

cocoa,

palm oil,

氣候策略方面，百事公司亦重新調整溫室氣體減量目標，將2030年範疇三（Scope 3）排放減量目標由原訂40%下修至30%。

and cane sugar.

公司表示，完整的氣候績效及排放數據將於今年夏季結束前公布。

PepsiCo also reaffirmed its commitment to achieving deforestation-free sourcing by 2030 and plans to publish updated progress data in October. Meanwhile, the company expanded regenerative agricultural practices to 4.7 million acres in 2025, up from 3.5 million acres a year earlier, moving toward its goal of covering 10 million acres by 2030.

根據去年發布的永續報告，截至目前，公司相較2022年基準年已完成12%的範疇三排放減量。

On climate action, PepsiCo revised its Scope 3 greenhouse gas emissions reduction target, lowering its 2030 goal from a 40% reduction to 30%. The company said updated climate performance data will be released before the end of the summer. According to last year's sustainability report, PepsiCo had already reduced its Scope 3 emissions by 12% compared with its 2022 baseline.

此次目標調整反映全球消費品企業正重新評估ESG承諾與執行路徑，在面對供應鏈韌性、農業轉型及減碳成本等挑戰下，更重視目標的可落實性與科學化管理。透過再生農業、零毀林採購及供應鏈減碳等措施，企業仍持續推動永續轉型，以降低環境風險並提升長期營運韌性。

The adjustments reflect a broader trend among global consumer packaged goods companies that are recalibrating sustainability commitments to balance ambition with operational feasibility. While challenges remain in reducing supply chain emissions and transforming agricultural systems, PepsiCo continues to advance key initiatives in regenerative farming, deforestation-free sourcing, and supply chain decarbonization to strengthen long-term resilience and sustainable growth.