Skip to content

Consultant Column

Feb 25, 2026

Taiwan EPA 2026 Latest GHG Emission Factors Are Now Live!

2026最新溫室氣體排放係數
When emission factors are updated, is your carbon inventory in sync? The Ministry of Environment has announced the latest GHG emission factors and average heating values applicable to the 2025 GHG inventory. If enterprises continue using outdated data, systematic deviations in inventory results will occur, affecting internal carbon reduction assessments and risking adjustments during verification.
Gemini_Generated_Image_1tbjqx1tbjqx1tbj

Feb 12, 2026

How to Choose the "Boundary Setting Method" for Carbon Inventory? Understanding Control Approach vs. Equity Share Approach

When executing a carbon inventory project, the first task is to define the "organizational boundary." If the boundary is unclear, which emission sources and activity data should be included often lacks consistent standards. This article explains operational control, financial control, and equity share approaches in plain language to help readers choose the appropriate method.
SEO 人權調查流程

Feb 04, 2026

Taiwan's New Human Rights Due Diligence System Is About to Launch — Why Should Enterprises Act Now?

The Ministry of Economic Affairs is promoting the draft "Taiwan Enterprise Supply Chain Respect for Human Rights Program," planning to require listed manufacturing companies with annual revenue exceeding NT$50 billion to establish and implement human rights due diligence mechanisms. This system is expected to be implemented from 2026 and included in sustainability reports from 2027.
IFRS

Jan 26, 2026

IFRS S1/S2 Is Here: How Can Listed Companies Take Shortcuts When Sustainability Chapters Must Be Published with Annual Reports?

See the urgency of data governance from IFRS S1/S2! Say goodbye to file disasters and give sustainability practitioners a truly "sustainable" working model.
中小企業不做 ESG 會怎樣?小心被踢出供應鏈!

Jan 19, 2026

What Happens If SMEs Don't Do ESG? Watch Out for Being Kicked Out of the Supply Chain!

ESG transformation for SMEs is urgent! Facing carbon inventory pressure from major supply chain clients, failing to adopt sustainability management risks losing orders. This article analyzes the crises facing OEMs and traditional manufacturers, and provides digital solutions for efficient sustainability supply chain management.
第三波強制碳盤查迫在眉睫!醫療體系淨零轉型,您的院所準備好了嗎?

Jan 15, 2026

The Third Wave of Mandatory Carbon Inventory Is Coming! Is Your Healthcare Facility Ready for Net-Zero Transformation?

The Ministry of Environment has officially mandated carbon inventory declaration requirements for healthcare facilities and universities. In this wave of global net-zero transformation, the healthcare industry is shifting from 'passive compliance' to 'proactive positioning.' Although hospitals vary in operational scale, management's accurate anticipation of industry transformation opportunities will be key to building brand competitiveness. Beyond completing organizational carbon inventories independently, arranging third-party verification further establishes green transformation benchmarks in the healthcare industry beyond compliance standards. This article analyzes complex data including Sevoflurane anesthetic gases, medical cylinders, and septic tanks, providing healthcare facilities with a 'one-stop' carbon emission calculation and declaration strategy.
1

Jan 07, 2026

From COP30 and NDC 3.0 to CBAM: How Can Enterprises Navigate Carbon Transition and Plan Actionable Net-Zero Pathways?

As global climate governance accelerates and carbon costs become increasingly internalized, enterprises no longer face just the question of 'whether to reduce emissions' but rather 'how to complete transformation ahead of time amid uncertain international consensus and increasingly clear regulatory frameworks.' This article explores international trends from COP30, NDC 3.0 emission reduction targets across countries, and the practical impacts of EU CBAM and Taiwan's carbon fee system, helping you understand the key aspects and strategic directions enterprises should focus on during carbon transition.
SEO_顯著性評估

Dec 31, 2025

How to Conduct a Carbon Inventory 'Significance Assessment'? A Key Guide for Corporate Sustainability

當企業開始準備碳盤查時,多數承辦人第一反應往往是:蒐集資料、建表、計算。然而真正決定盤查品質與效率的不是「蒐集多少資料」,而是「找出哪些排放源值得蒐集」。這項步驟,被稱為碳盤查的顯著性評估(Significance Assessment)。 顯著性評估可視為整個盤查的方向盤,協助企業辨識高排放、高風險、高關注的核心活動,使後續資料蒐集更聚焦,也避免不必要的時間與人力投入。本文將帶你理解顯著性評估的目的、指標、操作方式,透過系統快速完成鑑別並串接到後續盤查流程。
截圖 2025-12-17 下午7.00.41

Dec 29, 2025

Responding to FET Green Supply Chain Initiative: Taiwan Sunlink Partners with Sustaihub to Produce ESG Report in 30 Days

As global green transformation accelerates, implementing ESG has shifted from passive regulatory compliance to proactive supply chain alignment. Far EasTone Telecommunications held a supplier conference on November 18, 2025, explicitly encouraging partners to prepare sustainability reports. Key FET supplier 'Taiwan Sunlink' actively responded, completing their first report in just one month through Sustaihub's system assistance, setting a practical example for SMEs efficiently meeting ESG requirements.
12 月上新

Dec 24, 2025

[December Syber Feature Update] Advanced Sustainability Governance: Enhancing Materiality, Verification & Internal Control Processes

對多數已成立永續專責部門的企業而言,永續報告早已不是陌生任務。 面對揭露標準、ESG 評鑑與內控要求年年增加,永續部門如何用永續績效管理平台與永續 AI 工具,讓重大性、查證與審核流程制度化?12 月新功能一次掌握。