Consultant Column

As consumers pay more attention to "green dining" and supply chains impose stricter ESG requirements, "sustainability" is no longer just an attractive slogan—it has become a survival issue that the food and beverage industry must face. However, on the road to transformation, working together is better than going it alone. This time, the Food & Beverage ESG Promotion Association (hereinafter referred to as "the Association") partnered with Sustaihub to transform this belief into concrete "data" and "competitiveness." On November 20 and 27, 2025, they invited professional instructors to conduct two ISO 14064-1 carbon inventory practical training sessions for Association members. This was not just a lecture, but a crucial step in helping SMEs in the food industry move from "wanting to do it" to "knowing how to do it," while fulfilling the Association's founding mission: "Every food and beverage brand can create long-term value for the environment, society, and business through sustainable actions."

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The Singapore FinTech Festival (SFF) continues to demonstrate its powerful influence as a global financial innovation hub. The event brings together major regulatory authorities, multinational banks, investment funds, insurance companies, and technology enterprises from around the world, focusing on sustainable finance, AI applications, RegTech, data governance, and cross-border finance. This positions Singapore's FinTech ecosystem as highly strategic within the region. Sustaihub attracted significant attention with its intelligent ESG solutions combining AI and SaaS technology, dedicated to creating the most comprehensive ESG digital transformation solutions. This year, with support from the Kaohsiung City Government, the company participated in the Singapore Fintech Festival and officially launched the new "Sustain AI Sustainable Finance Analytics Module".

From the overall framework to the three dimensions of Environment (E), Social (S), and Governance (G), we bring you an in-depth analysis of this major institutional reform and key topics that companies should focus on.

IFRS sustainability disclosure standards are gradually coming into effect. For companies, implementing IFRS S1 S2 is no easy task. To help companies respond smoothly, regulatory authorities have launched the 'IFRS Sustainability Disclosure Standards Implementation Plan.' So how should this implementation plan be promoted? What preparations should companies make at different stages? This article will guide you through the core points of the IFRS sustainability disclosure standards implementation plan in the clearest and most practical way.

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On October 17, 2025, the International Maritime Organization (IMO) under the United Nations held a meeting in London. Originally scheduled to vote on whether to formally adopt the 'Global Shipping Carbon Fee' and 'Net-Zero Framework,' the vote was postponed by one year following a motion by Saudi Arabia, with 57 votes in favor and 49 against. What does this shipping carbon fee controversy reflect about international politics and economic realities? And what does it mean for businesses and global decarbonization progress?

The GHG Protocol has announced a revision to Scope 2 guidance, introducing 'hourly matching' and 'deliverability' principles. Future corporate electricity emission calculations will be more rigorous and transparent. This article analyzes the key impacts of this global electricity accounting transformation from three perspectives: revision background, major differences, and response strategies.

In the complex chess game of global energy transition, each country's strategic positioning is full of differences. Following the previous article's in-depth analysis of the important roles and development directions of the US and China in nuclear energy and natural gas, this article shifts its perspective to two key economies in Asia and Europe: Japan and the EU. We will explore how these two major blocs are formulating green energy deployment and energy transition pathways in response to their unique geographical, economic, and political environments. The article will also highlight the specific green energy strategies that Japanese and EU companies have adopted to ensure their leading position in global competition amid pressure for global net-zero emissions.