美歐永續報告差距：KPMG報告為美國公司提供關鍵合規指引

KPMG 最新報告《Navigating EU Taxonomy: Progress and Pathways to Compliance》對291家歐洲公司的EU分類法披露進行了深入的分析，提供了美國公司在符合全球永續標準方面的關鍵見解。隨著美國市場為潛在的新法規做好準備，該報告強調了永續報告中的主要趨勢和缺口，對於在歐洲設有業務或計劃全球擴展的美國公司尤為重要。

KPMG's latest report, "Navigating EU Taxonomy: Progress and Pathways to Compliance," provides an in-depth analysis of the EU Taxonomy disclosures of 291 European companies, providing key insights into how U.S. companies are meeting global sustainability standards. As the U.S. market prepares for potential new regulations, the report highlights key trends and gaps in sustainability reporting, which are particularly important for U.S. companies with operations in Europe or planning global expansion.

這些發現不僅對永續報告的現狀有清晰呈現，也為美國企業指引了提升自身永續披露的實務路徑。

These findings not only provide a clear picture of the current status of sustainability reporting, but also provide guidance for U.S. companies on how to improve their sustainability disclosure practices.

主要發現及對美國公司的潛在影響

Key findings and potential implications for U.S. companies

對美國公司的廣泛影響

隨著美國監管機構考慮採取類似的透明度措施，該報告的發現為美國公司提供了改進永續實踐的寶貴見解。

Broad impact on U.S. companies

通過理解並準備好這些全球標準的演變，美國公司可主動建立合規能力，不僅在美國市場中具有競爭優勢，也能在歐盟市場中佔據領先地位。

As U.S. regulators consider similar transparency measures, the report’s findings provide U.S. companies with valuable insights into improving sustainability practices. By understanding and preparing for the evolution of these global standards, U.S. companies can proactively build compliance capabilities that will provide them with a competitive advantage not only in the U.S. market, but also in the EU market. Establishing a robust sustainability reporting mechanism and promoting comprehensive sustainability compliance will not only help U.S. companies stand out in the international market, but also strengthen mutual trust between companies and investors, customers and other stakeholders.

建立強健的永續報告機制並推動全面的永續合規，不僅能幫助美國企業在國際市場中脫穎而出，也能加強公司與投資者、顧客及其他利益相關者的互信關係。

All in all, KPMG’s report highlights the rapid changes in the global sustainability reporting environment and reminds U.S. companies to remain nimble as they expand globally, adapt to these standards early, and prepare for possible regulatory changes in the future.

總而言之，KPMG 的報告強調了全球永續報告環境的快速變遷，並提醒美國公司在全球擴展時務必要保持敏銳，及早適應這些標準，為將來可能出現的法規變動做好準備。

Xianxiang Sustainability Accountant Lai Yuwei believes that providing stakeholders with sustainability reports that are complete, transparent and in compliance with global standards is increasingly important for global companies and their role in market development. However, at present, the compliance of sustainability reports needs to be improved

思享永續賴昱瑋會計師認為，提供利害關係人完整、透明且合乎全球規範的永續報告書，對於全球的企業與在市場發展中的角色越來越重要，然目前不論國內外公司與企業，對於永續報告書的合規性大多有待提升。閱讀美歐永續報告調查時也應注意到，高碳排相關企業以及未能在永續報告書中完善與氣候相關目標項目時，在全球市場可能難以保持原先的競爭力。

for both domestic and foreign companies. When reading the US and European sustainability report surveys, you should also note that companies with high carbon emissions and those that fail to improve climate-related target projects in their sustainability reports may find it difficult to maintain their original competitiveness in the global market.