The 2026 World’s Most Sustainable Companies report, created by TIME and Statista, evaluates 750 global companies during a period of political and regulatory instability.

由 TIME 與 Statista 共同製作的 2026 年世界最永續發展公司報告，在政治與監管不穩定的時期，評估了 750 家全球公司。

Chief Sustainability Officers are currently facing conflicting pressures. For example, while the United States has reduced some environmental regulations and tax credits for renewable energy, and conflicts in Iran and Ukraine have caused energy security concerns, many companies are still following their long-term sustainability goals. This is because biodiversity loss and climate change are seen as serious risks to business survival. Consequently, companies are becoming more practical, integrating sustainability into their risk management and operational efficiency plans.

首席永續發展長目前面臨著相互矛盾的壓力。例如，雖然美國減少了部分環境法規和可再生能源的稅務抵免，且伊朗與烏克蘭的衝突引起了能源安全疑慮，但許多公司仍遵循其長期永續發展目標。這是因為生物多樣性喪失和氣候變遷被視為對企業生存的嚴重風險。因此，公司變得更加務實，將永續發展整合到其風險管理與營運效率計劃中。

Performance varies by industry. Companies focusing on decarbonization technology, such as Schneider Electric, are leading the way due to the global shift toward electricity. In contrast, consumer goods companies find it harder to reduce emissions because they rely on complex external supply chains. However, luxury brands like Moncler use their high prices to fund investments in recycled materials. Furthermore, since renewable energy is now cheaper than fossil fuels, transitioning to green energy has become financially beneficial for more businesses.

各行業的表現有所不同。專注於脫碳技術的公司，如施耐德電機 (Schneider Electric)，由於全球轉向電能而處於領先地位。相比之下，消費品公司發現減排較為困難，因為它們依賴複雜的外部供應鏈。然而，像 Moncler 這樣的奢侈品牌則利用其高價位來資助回收材料的投資。此外，由於可再生能源現在比化石燃料更便宜，轉型至綠能對更多企業而言在財務上已變得有利。

There is also a stronger demand for sustainability data. The European Union’s Carbon Border Adjustment Mechanism, starting in 2026, requires precise carbon data to avoid financial risks from tariffs. Additionally, the Carbon Disclosure Project (CDP) reports that water-use data is now essential for many industries. Data shows that sustainability leaders in over half of the analyzed sectors are growing as fast as, or faster than, their competitors, suggesting that being sustainable can increase a company's market value.

市場對永續發展數據的需求也更強烈。歐盟將於 2026 年起實施的碳邊境調整機制 (CBAM)，要求提供精確的碳數據以避免關稅造成的財務風險。此外，碳揭露專案 (CDP) 報告指出，用水數據現在對許多行業至關重要。數據顯示，在超過一半被分析的部門中，永續發展領先企業的增長速度與競爭對手相當或更快，這表明實踐永續發展可以提高公司的市值。

Despite changes in laws and political instability, corporate sustainability is increasingly driven by economic logic and the need to reduce risks.

儘管法律有所變更且政治不穩定，企業永續發展日益受到經濟邏輯與降低風險需求的驅動。