2024年綠色旅宿趨勢報告摘譯（中英對照）

專門從事旅宿業與旅遊業永續發展計畫及數據管理服務的供應商Greenview公司與世界旅遊觀光協會（World Travel & Tourism Council , WTTC）合作編製《綠色旅宿趨勢報告》（ Green Lodging Trends Report，GLTR），這是權威性的全球酒店最佳永續發展實務標竿研究，每兩年進行一次。該報告透過全球旅宿業的數據比對，系統性分析各項永續措施的實踐程度。2024年度報告匯集了來自50個國家、不同規模與類型共二萬家酒店的數據，建立同業績效比較基準。

2024年GLTR報告包含80項永續實踐指標供酒店自我評量，同時針對不同規模業者提供關鍵永續主題的階段性行動計畫。內容涵蓋環境績效數據、相關政策趨勢解讀等實用資訊，並深入剖析酒店業碳排放、能源效率、廢棄物管理等核心議題，為業界制定永續策略提供系統化的參考框架與決策依據。

我摘譯部分內容，讓更多人了解現在國際上旅宿業實踐永續作為的現況與趨勢，請參考。（報告下載網址：https://mailchi.mp/greenview.sg/2024gltr）

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第三章 酒店永續發展基礎倡議 / HOTEL SUSTAINABILITY BASICS INITIATIVES (THE BASICS)

Greenview與世界旅遊觀光協會（WTTC）建立合作夥伴關係，成為「酒店永續基礎準則」（Hotel Sustainability Basics, The Basics）首個全方位驗證機構。作為唯一提供整合式永續發展服務的驗證單位，Greenview為酒店業者打造簡化且具公信力的驗證流程。隨著業者的環保聲明百花齊放，旅客愈加關注酒店是否真的實踐永續作為。然而，對許多飯店而言，獲得第三方永續認證往往需耗費大量心力與成本，特別是對於仍處於永續發展初期的飯店而言。

此項由業界自主發起、為業界量身打造的全球行動「The Basics」，制定12項永續營運基礎準則，期確保所有酒店皆能參與永續轉型。迄今已有超過五千家酒店採用該標準，包括麗笙酒店集團、錦江酒店集團、盧浮酒店集團、精品國際酒店集團及德意志酒店集團等國際連鎖品牌。Greenview作為WTTC獨家全方位驗證夥伴，持續支持此項業界倡議。

本報告涵蓋的80項永續實踐方案中，有17項與「The Basics」標準直接對應。本章節將總結這 17 項最佳實踐的全球普及情況。後續主題章節則進一步依地理位置、服務類型、酒店型態及STR（ Smith Travel Research）公司分析的連鎖酒店規模等進行細部分析，提供摘要、關鍵發現與圖表分析。此外，針對特定的最佳實踐成效，本報告還提供國家排名資訊。

Greenview is pleased to announce its partnership with the World Travel & Tourism Council (WTTC) as the first all-in-one verifier for the Hotel Sustainability Basics (“The Basics”). As the only verifier offering comprehensive sustainability software, Greenview provides a streamlined and credible verification process for hotels. With the proliferation of green claims, travelers are increasingly looking for hotels that can demonstrate their sustainability credentials. Yet for hotels, achieving third-party sustainability certifications could require significant effort and cost, especially for those still navigating their sustainability journey.

Developed for the industry by the industry, The Basics is a global movement ensuring no property is left behind in the journey toward sustainability. It sets out 12 foundational actions for sustainable hotel operations. To date, over

5,000 hotels, including hotels from major groups such as Radisson Hotel Group, Jin Jiang Hotels, Louvre Hotels Group, Choice Hotels, and Deutsche Hospitality Group have adopted The Basics. Greenview proudly supports this movement as WTTC’s exclusive all-in-one verification partner.

Of the 80 best practices covered in this report, 17 align with The Basics. This chapter summarizes the key findings of these 17 best practices by global prevalence. In the subsequent themed chapters, additional breakdown of data by geographic location, service type, hotel type and STR chain scale segment are provided in summary, key findings and charts. For select best practices, country rankings are also available.

本報告將永續實踐措施依主題分類（如淘汰一次性塑膠用品、氣候行動、社區參與等），各章節除提供調查結果摘要，更針對每項最佳實踐進行深度數據分析與圖表化呈現。所有最佳實務措施進一步依業界採用程度分為以下四類：

1. 常見措施（75% 及以上）
2. 進階措施（50% – 74%）
3. 精進措施（25% – 49%）
4. 創新措施（低於 25%）

The GLTR groups sustainability practices into themes (e.g., single-use plastic, climate action,community, etc.) with each chapter providing a summary of findings with deeper analytics and visual charts per best practice. All best practices are further grouped into the four categories below based on their adoption rates:

•  Common practices (75% and above)
•  Established practices (50% – 74%)
•  Emerging practices (25% – 49%)
•  Innovative practices (Less than 25%)

調查結果摘要

常見措施

• 96.4% 的酒店已實施減少社會不平等的相關措施。
• 95.9% 的酒店已推行續住床單與毛巾重複使用計畫。
• 93.2% 的酒店定期追蹤碳排放量，多數至少每月一次。
• 91.7% 的酒店以補充式沐浴乳劑（洗髮乳、潤髮乳、肥皂及乳液）分配器取代一次性小塑膠瓶。
• 90.9% 的酒店制定減碳行動計畫。
• 83.1% 的酒店監測能源消耗量，多數按月追蹤。
• 82.0% 的酒店監測用水量，通常至少每月一次。
• 81.8% 的酒店設有廢棄物減量行動方案。
• 79.6% 的酒店採用環保清潔劑。
• 77.6% 的酒店提供素食餐飲選項。
• 77.4% 的酒店制定節能行動計畫。

進階措施

• 67.3% 的酒店以環保替代品取代一次性塑膠瓶裝水。
• 63.2% 的酒店全面禁用塑膠吸管。
• 57.6% 的酒店停用塑膠攪拌棒。
• 51.0% 的酒店提供旅客參與環境或社會公益專案的機會。

精進措施

• 44.8% 的酒店制定節水計畫。
• 32.6% 的酒店近三年內曾實施固體廢棄物評估。

KEY FINDINGS

Common Practices

• 96.4% of all hotels have implemented initiatives to reduce inequalities.
• 95.9% of all hotels have implemented alinen reuse program.
• 93.2% of all hotels are tracking carbon emissions, typically at least once a month.
• 91.7% of all hotels have replaced plastic mini toiletry bottles with alternatives like refillable amenity dispensers for shampoo, conditioner, soap and lotion.
• 90.9% of all hotels have an action plan to reduce carbon emissions.
• 83.1% of all hotels track their energy consumption, most of whom do so on a monthly basis.
• 82.0% of all hotels track water consumption, typically at least once a month.
• 81.8%of all hotels have an action plan to reduce waste.
• 79.6% of all hotels use green cleaning products.
• 77.6% of all hotels offer vegetarian menu options.
• 77.4% of all hotels have an action plan in place to reduce energy use.

Established Practices

• 67.3% of all hotels have adopted alternatives to SUP water bottles.
• 63.2% of all hotels have eliminated the use of plastic straws.
• 51.0% of all hotels offer guests opportunities to contribute to environmental and social initiatives.
• 57.6% of all hotels have eliminated the use of plastic stirrers.

Emerging Practices

• 44.8% of all hotels have an action plan to reduce water use.
• 32.6% of all hotels have conducted a solid waste assessment within the past three years.

第四章 主題趨勢  Thematic Trends

4.1 管理系統  Management System

4.2 員工與房客參與  Staff & Guest Engagement

• 員工參與  Staff Engagement
• 房客參與  Guest Engagement

4.3 社會影響  Social Impact

• 支持在地發展  Support Local
• 減少不平等待遇與提升無障礙服務 Reduce Inequalities & Improve Accessibility

4.4 污染防治與生物多樣性保育  Pollution & Biodiversity

4.5 負責任的消費  Responsible Consumption

4.6 廢棄物管理  Waste Management

• 廢棄物處理與資源回收  Waste & Recycling
• 汰除一次性塑膠用品 Single-Use Plastic

4.7 節約用水  Water Conservation

4.8 能源管理  Energy Management

4.9 氣候行動  Climate Action

• 碳排放減量 Carbon Emissions
• 綠色運輸  Green Transport

主題評估項目

管理系統  Management System

政策與趨勢  Policy and Trends
1.1 永續發展倡導  Sustainability Champion
1.2 永續發展團隊  Sustainability Team
1.3 永續發展會議  Sustainability Meetings
1.4 永續發展預算  Sustainability Budget
1.5 永續酒店認證 Hotel Sustainability Certifications

員工與住客參與  Staff and Guest Engagement

2.1 員工培訓  Staff Training
2.2 員工志願服務  Staff Volunteering
2.3 員工認同  Staff Recognition
2.4 永續發展溝通  Sustainability Communications
2.5 房客參與機制  Guest Participation
2.6 房客獎勵機制  Guest Reward
2.7 永續發展報告 Sustainability Reporting

社會影響  Social Impact
政策與趨勢  Policy and Trends
3.1 現代奴役防制培訓  Modern Slavery Training
3.2 聘用在地員工  Local Staff
3.3 支持社區發展  Community Support
3.4 無障礙設施與服務  Accessibility
3.5 無障礙宣導溝通  Communication of Accessibility
3.6 推動在地遊程  Local Tours
3.7 與在地供應商合作  Local Suppliers
3.8 減少不平等待遇 Reduce Inequalities

污染防治與生物多樣性保育  Pollution and Biodiversity
政策與趨勢  Policy and Trends
4.1 環保的害蟲防治方式  Environmentally Friendly Pest Control
4.2 環保的泳池清潔方式  Environmentally Friendly Pool Treatment
4.3 環保的清潔用品  Green Cleaning Products
4.4 污染降到最低  Minimize Pollution
4.5 生物多樣性保育  Biodiversity Conservation
4.6 種植原生植物  Native Plants
4.7 使用低揮發性有機化合物油漆  Low-VOC Paints

負責任的消費  Responsible Consumption
政策與趨勢  Policy and Trends
5.1 食材由農場直送餐廳  Farm-to-Table Dining
5.2 有素食餐點可選  Vegetarian Options
5.3 有純素餐點可選 Vegan Options
5.4 永續發展會議  Sustainable Meetings
5.5 永續採購政策  Sustainable Procurement
5.6 永續海鮮認證  Sustainable Seafood
5.7 公平貿易食物與飲品  Fair Trade Food & Beverage
5.8 在地食物與飲品  Local Food & Beverage
5.9 有機食物與飲品  Organic Food & Beverage
5.10 支持永續作為  Supporting Sustainable Alternatives
5.11 使用放養（非籠飼）雞蛋  Cage-free Eggs

廢棄物管理  Waste Management
政策與趨勢  Policy and Trends
6.1 追蹤比較廢棄物樣態、數量與去處  Waste Tracking
6.2 追蹤比較資源回收物樣態、數量與去處  Recyclables Tracking
6.3 減廢計畫  Waste Reduction Plan
6.4 固體廢棄物評估  Solid Waste Assessment
6.5 廚餘轉化（減量）率  Food Waste Diversion Rate
6.6 廚餘轉化（減量）方法  Food Waste Diversion Methods
6.7 客房與公共區域資源回收計畫  Recycling Program in Guestrooms and Front-of-House
6.8 後場資源回收計畫  Recycling Program in Back-of-House
6.9 供應商合作減廢  Supplier Collaboration to Minimize Waste
6.10 捐贈用剩的肥皂  Soap Donation
6.11 汰除一次性塑膠用品  Single-use Plastic (SUP) Elimination
6.12 不提供一次性塑膠備品  SUP Items Not Provided
6.13 不提供塑膠瓶裝水  Elimination of SUP Water Bottles
6.14 取消客房垃圾袋  Elimination of In-Room Garbage Bags
6.15 汰除小塑膠瓶裝沐浴乳劑  Mini Plastic Toiletry Bottles

節水管理  Water Conservation
政策與趨勢 Policy and Trends
7.1 追蹤比較用水量  Water Tracking
7.2 節水計畫  Water Reduction Plan
7.3 續住可選擇不需客房清潔服務  Housekeeping Opt-out
7.4 續住床單重複使用  Linen Reuse Program
7.5 續住毛巾重複使用  Towel Reuse Program
7.6 節水型沐浴設備  Efficient Showerheads
7.7 節水型馬桶  Efficient Toilets
7.8 雨水收集再利用系統  Rainwater Capture
7.9 廢水再利用  Wastewater Reuse
7.10 節水型洗衣設備   Water-Efficient Laundry Equipment
7.11 耐旱景觀設計  Drought-tolerant Landscaping
康乃爾飯店永續指數（Cornell Hotel Sustainability Benchmarking Index, CHSB）報告：水資源  CHSB Insights: Water

能源管理  Energy Management
政策與趨勢  Policy and Trends
8.1 追蹤比較能源使用量  Energy Tracking
8.2 節能計畫  Energy Reduction Plan
8.3 環境績效基準評估  Benchmark Environmental Performance
8.4 房卡控電系統  Keycard Switches and Sensors in Guestrooms
8.5 會議室與公共區域感應裝置  Occupancy Sensors in Meeting Rooms and Front-of-House
8.6 LED照明  LED Lighting
康乃爾飯店永續指數報告：能源  CHSB Insights: Energy

氣候行動  Climate Action
政策與趨勢  Policy and Trends
9.1 追蹤比較碳足跡  Carbon Footprint Tracking
9.2 減碳計畫  Carbon Reduction Plan
9.3 使用再生能源  Renewable Energy Use
9.4 建築物或設施直接生產再生能源（非從外部電網購買） Onsite Renewable Energy
9.5 設施電氣化  Electrification of Facilities
9.6 飯店碳抵換方案  Carbon Offsets – Hotel
9.7 房客碳抵換方案  Carbon Offsets – Guests
9.8 環保接駁車輛  Green Vehicles for Guest Transfer
9.9 電動車充電站  Electric Vehicle (EV) Charging Stations
9.10 單車租借服務  Bicycle Rental
康乃爾飯店永續指數報告：碳管理  CHSB Insights: Carbon

 

報告中對各國與各類型酒店在各評估項目的實踐情形與評比有詳細說明，我僅摘譯部分評估項目的「政策與趨勢」內容如下，請參考。

管理系統 政策與趨勢

• 歐盟強化永續規範，推出以永續發展為核心的指令，如《環保聲明指令》，要求環保聲明須經第三方驗證，並遵循透明化準則，嚴防漂綠行為。
• 全球永續旅行協會認證制度革新，於2025年1月取消未經認證的「GSTC認可」資格，未來僅接受合格驗證機構核發的認證，確保公信力與公正性。
• 線上訂房網站如 Booking.com加強認證標示，優先展示具第三方永續認證的旅宿業者，提升住客對環保住宿選擇的認識。
• 2024 年，《全球房地產永續基準》更新其建築與營運認證評分標準，強化第三方認證、證書有效性與持續改善等指標權重。
• 主要國際飯店集團及永續領導企業如雅高（Accor）、希爾頓（Hilton）、凱悅（Hyatt）、洲際（IHG）、萬豪（Marriott） 和 麗笙（Radisson）等酒店領導品牌，均訂定集團層級認證目標，要求旗下物業取得永續認證。

MANAGEMENT SYSTEM  Policy and Trends

• The European Union is introducing more sustainability-focused directives, such as the Green Claims Directive, aimed at preventing greenwashing by enforcing third-party verification of environmental claims and setting strict guidelines for transparency.
• The Global Sustainable Tourism Council (GSTC) will be ending the ‘GSTCRecognized’ status for non-accredited schemes by January 2025, thereby promoting certifications exclusively from accredited auditing companies to ensure credibility and impartiality.
• Online Travel Agencies (OTAs) such as Booking.com highlight hotels with third-party verified sustainability certifications.
• In 2024, Global Real Estate Sustainability Benchmark (GRESB) updated its scoring of building and operational certifications to prioritize third-party accreditation, certification validity, and continuous improvement.
• Major chains and sustainability leaders in the hospitality industry, including Accor, Hilton, Hyatt, IHG, Marriott and Radisson, are setting portfolio-level targets for achieving sustainability certifications.

社會影響 政策與趨勢

• 美國多個州（包括加利福尼亞州、伊利諾伊州、康乃狄克州和佛羅里達州）已強制要求飯店對員工進行防止人口販運意識培訓。這些法規通常規定，飯店必須每年對第一線員工提供辨識與防範此類侵害人權行為的培訓課程。此外，飯店還須張貼「人口販運通報熱線」的官方公告。
• 英國《現代奴役防制法》要求在英國營運的大型企業公開聲明於營運與供應鏈中防制現代奴役風險所採取的具體措施。
• 澳洲《現代奴役防制法》則明定年營業額達一億澳元以上的企業，須就其營運與供應鏈中潛在的現代奴役風險進行評估報告，並說明已採取的管控作為。

SOCIAL IMPACT  Policy and Trends

• Several US states have mandated that hotels implement human trafficking awareness training for staff, including California, Illinois, Connecticut and Florida. These regulations generally require that hotels provide annual training to guest-facing employees on how to identify and prevent such human rights violations. Hotels must also post prescribed signage regarding the National Human Trafficking Hotline.
• The UK Modern Slavery Act requires that large businesses operating in the UK publish a statement on steps taken to prevent modern slavery in their operations and supply chains.
• The Australian Modern Slavery Act mandates that businesses with annual revenues of AUD 100 million or more report on risks of modern slavery in their operations and supply chains, and their actions taken to address these risks.

污染防治與生物多樣性保育  政策與趨勢

• 國際協議如《生物多樣性公約》強調維護生物多樣性的重要性。
• 目前，已有超過 400 個組織採用「自然相關財務揭露工作小組」（TNFD）框架，該框架協助企業將自然因素納入決策過程，具體功能包含辨識自然相關風險、建立數據驅動的決策模式、強化韌性，以及掌握新興永續商機。
• 遵循 TNFD 框架將有助於企業符合多項國際最新規範要求，例如國際永續準則理事會（ISSB）發布的《IFRS S1：永續相關財務資訊揭露一般要求》與《IFRS S2：氣候相關揭露》永續揭露準則、歐盟《企業永續報告指令》（CSRD）以及全球報告倡議組織（GRI）所制定的標準。

POLLUTION AND BIODIVERSITY  Policy and Trends

• International agreements, such as the Convention on Biological Diversity (CBD),emphasize the importance of preserving biodiversity.
• Over 400 organizations have now adopted the Taskforce on Nature-related Financial Disclosures (TNFD) framework, which supports companies in integrating nature into their decision-making processes. The TNFD framework aids in identifying naturerelated risks, making data-driven decisions, building resilience, and capturing new opportunities.
• Aligning with the TNFD framework will help companies meet new regulatory requirements regarding biodiversity and environmental disclosures, such as those outlined by the International Sustainability Standards Board (ISSB)’s IFRS S1 and S2, the EU Corporate Sustainability Reporting Directive (CSRD), and the Global Reporting Initiative (GRI).

負責任的消費  政策與趨勢

• 中國主要連鎖酒店集團如洲際酒店集團（大中華區）、東呈酒店集團與桔子酒店集團，均已承諾積極調整菜單，大幅增加植物性餐飲選項。其中，華住集團桔子酒店系統計劃於2025年前，在全國逾750個據點將七成餐飲品項改為植物性食品。
• 美國多州立法制定農場動物福利標準。2025年起，亞利桑那州、密西根州與科羅拉多州境內生產與銷售的雞蛋，必須全面採用放養（非籠飼）雞隻所產。類似規定已於加利福尼亞州與麻薩諸塞州實施。

RESPONSIBLE CONSUMPTION  Policy and Trends

• Major hotel chains in China, such as InterContinental Hotels Group (IHG) Greater China, Dossen Hotel Group, and Orange Hotels, have made ambitious commitments to shift their menus towards more plant-based options. Notably, Orange Hotels by Huazhu Group plans to convert 70% of its menu offerings to plantbased choices by 2025 across over 750 locations.
• There have been legislative developments in several U.S. states on farm animal welfare standards. From 2025 onwards, all eggs produced and sold in Arizona, Michigan and Colorado must come from cage-free hens. Similar laws are already in place in California and Massachusetts.

廢棄物管理  政策與趨勢

• 自 2025 年起，除非房客主動索取，台灣的酒店將禁止提供一次性沐浴備品。洗髮精、潤髮乳、沐浴乳和乳液等液態盥洗用品，必須以至少 180 毫升的瓶裝提供。
• 美國紐約市分階段禁止酒店和汽車旅館使用小瓶裝備品。自 2025 年 1 月 1 日起，擁有 50 間客房以上的酒店不得提供 12 盎司（約 355 毫升）以下的小型塑膠瓶裝沐浴乳劑（如洗髮精、香皂、潤髮乳）。所有其他酒店須於 2026 年 1 月 1 日前全面遵守該規定。
• 香港自 2024 年 4 月 22 日起，對多種一次性塑膠製品實施全面禁令，涵蓋食品容器、棉花棒及可氧化降解塑膠等。針對酒店及賓館，禁止免費提供一次性沐浴備品或客房內的塑膠瓶裝水。酒店可選擇免費提供非塑膠替代品，或對使用塑膠包裝的物品（如牙刷、牙膏、瓶裝水、浴帽和刮鬍刀）收取費用。

WASTE MANAGEMENT  Policy and Trends

• Starting in 2025, hotels in Taiwan will be prohibited from providing single-use toiletries unless they are requested by guests. Liquid toiletries like shampoo, conditioner, shower gel, and lotion must be offered in bottles of at least 180ml.
• In New York, mini toiletry bottles will soon be banned in hotels and motels. From 1 January 2025, hotels with 50 rooms or more can no longer provide guests with small plastic bottles (<12 oz) containing personal care products (e.g. shampoo, soap, conditioner). All other hotels will have to comply from 1 January 2026 onwards.
• Hong Kong has instituted a sweeping ban across all businesses on several types of SUP since 22 April 2024, targeting items such as foodware, cotton buds and oxo-degradable plastics. For hotels and guesthouses in particular, free disposable toiletries or in-room plastic water bottles are no longer allowed. Hotels can choose to offer non-plastic alternatives for free or charge guests for items packaged in plastic, such as toothbrushes, toothpaste, water bottles, shower caps and razors.

WATER CONSERVATION  Policy and Trends

• Western U.S. states like California and Arizona face acute water scarcity issues due to prolonged drought conditions, exacerbated by climate change. This has intensified the need for sustainable water management practices to ensure longterm availability, with climate models predicting continued reductions in water supply reliability. In response, California is developing regulations requiring large water suppliers to develop water budgets and report detailed usage data, aimed at promoting efficient water use across urban areas. Similarly, Arizona mandates that community water systems produce annual water use reports, drought preparedness plans and water conservation plans, to reduce vulnerability to drought and prepare for water shortage conditions.
• Regulatory measures have also extended to U.S. building owners, who are increasingly required to monitor and report water use under statewide and municipal building benchmarking efforts. Such schemes have been introduced in various cities, including Orlando, FL, Columbus, OH, San Jose, CA, and Reno, NV. In Reno, buildings are required to meet water performance targets, such as gradually improving their ENERGY STAR water score and ensuring that their water use intensity is as good as or better than half of all similar properties.
• China has recently strengthened its water conservation efforts with the introduction of national-level regulations aimed at addressing the country’s water scarcity challenges. The new framework emphasizes improving efficiency in water usage and reducing consumption through advanced technologies and incentive mechanisms. It includes set quotas for various sectors, and restricting water-intensive projects in regions with severe water shortage or groundwater over-exploitation. These regulations are part of China’s broader strategy to ensure sustainable water management amidst the uneven distribution of water resources and the impacts of climate change.

能源管理  政策與趨勢

• 歐盟於 2024 年 5 月 28 日生效的《歐盟建築能源績效指令》修訂版，目標是在 2050 年前實現建築全面脫碳。根據新規定，到 2030 年，所有新建築必須達到零碳排標準，並符合最低能源效能要求。
• 全美近25%州已於州/郡/市層級實施「建築效能標準」，要求商業建築達到特定的能源使用或溫室氣體排放標準。
• 新加坡則透過綠建築標章獎勵計畫，力求在 2030 年前讓 80% 的建築達到綠色標準。該計畫透過降低改造能源效率的前置成本，提高投資報酬率，鼓勵建築物提升能源績效，特別是達到超低能耗或零能耗標準的建築。

ENERGY MANAGEMENT  Policy and Trends

• The EU’s revised Energy Performance of Buildings Directive, which entered into force on 28 May 2024, seeks to decarbonize the EU’s building stock by 2050. By 2030, all new buildings must be zero-emission, and buildings must also meet minimum energy performance standards.
• In the U.S., there has been a significant shift toward the adoption and implementation of Building Performance Standards (BPS) policies. Such policies require commercial buildings to meet certain performance levels, typically for energy use or greenhouse gas emissions. Almost 25% of U.S. states have BPS policies either at the state, county, or city level.
• In Singapore, the Green Mark Incentive Scheme for Existing Buildings (GMIS-EB) 2.0 aims to green 80% of the country’s buildings by 2030 by raising energy performance. The Scheme offers support to building owners by lowering the upfront capital costs for energy efficiency retrofits and improving the returns on investment, particularly for buildings meeting Super Low Energy or Zero Energy standards.

• 國際永續準則理事會發布《IFRS S1：永續相關財務資訊揭露一般要求》與《IFRS S2：氣候相關揭露》兩項準則。雖屬自願性採用，但在 G20 和金融穩定委員會等主要機構的支持下，正逐步獲得全球關注與採用。
• 與此同時，美國證券交易委員會和歐盟的 《企業永續報告指令》也正推動企業揭露更詳細的氣候行動相關資訊。
• 歐盟修訂《再生能源指令》， 要求各成員國實施更嚴格的能源效率措施，提高再生能源使用比例，並加強永續標準的報告與合規要求。
• 奧地利則進一步要求逐步淘汰燃油與燃煤暖氣系統，並提供高達 75% 的補助，以轉型使用再生能源。

CLIMATE ACTION  Policy and Trends

• The International Sustainability Standards Board (ISSB) has introduced two IFRS standards: S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and S2 (Climate-related Disclosures). While adoption is not mandatory, these standards are gaining global traction due to support from major groups like the G20 and Financial Stability Board.
• In parallel, the U.S. Securities and Exchange Commission (SEC) and the EU’s Corporate Sustainability Reporting Directive (CSRD) are also putting in place requirements for businesses to disclose detailed climate-related information.
• The EU’s Revised Renewable Energy Directive requires implementation of enhanced energy efficiency measures, increased use of renewable energy sources, and more rigorous reporting and compliance with updated sustainability standards.
• Austria has even mandated the phase-out of oil and coal heating systems, and provides incentives to help with the transition to renewable energy sources with subsidies of up to 75%.

報告全文下載網址：https://mailchi.mp/greenview.sg/2024gltr

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