Consultant Column

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.

Despite broad global consensus on net-zero emission targets, there are significant differences among countries in defining "green electricity," reflecting their varying land resources, geopolitical considerations, and economic structures. The US tends to include nuclear and natural gas within the broader category of "clean energy," while China focuses on ultra-large-scale deployment of renewable energy. The EU, through its Sustainable Finance Taxonomy, defines nuclear and natural gas as "transitional" sustainable investments under strict conditions.

2025 marks the 10th anniversary of the Paris Climate Agreement, yet global climate conditions are increasingly severe: the average temperature in 2024 exceeded pre-industrial levels by more than 1.5°C for the first time. Facing this challenge, Emission Trading Schemes (ETS) have become essential tools for countries to drive decarbonization. The "2025 Global Emissions Trading Status Report" published by the International Carbon Action Partnership (ICAP) provides global trend insights, covering 38 operational ETS systems worldwide. These systems cover 23% of global greenhouse gas emissions (approximately 12 GtCO₂e), affecting one-third of the global population and 58% of GDP. This report not only tracks global trends but also covers expanding emerging markets, price fluctuations in national ETS systems, how quotas generated by national ETS are used, and emphasizes the role of ETS in the net-zero transition.

Sustainability reporting disclosure is moving from compliance to substantial governance management disclosure. With the release of the latest GRI Standards provisions in June 2025, including GRI 102 'Climate Change 2025' and GRI 103 'Energy 2025', companies must face more detailed disclosure requirements, from just transition, climate adaptation, to enhanced Scope 3 emission information transparency. This update is not just about changes in provisions, but a restructuring of organizational internal governance logic. This article will help you understand the background of GRI standards updates, key changes in GRI 102 and GRI 103, and where companies should start preparing to respond to the latest standards.

Unsure whether to enter the renewable energy market? This article uses the latest data and case studies to help you understand the 2025 global renewable energy trends and market expectations!

As global attention to climate change continues to increase, businesses face not only external pressure but also the need for internal transformation. Internal carbon pricing serves as an important tool for corporate sustainable development, helping businesses consider carbon emission costs when formulating strategies, thereby driving the transition to a low-carbon economy. Despite its clear advantages, businesses face a series of challenges during implementation, including internal resistance, resource allocation, and market volatility. This article will explore how internal carbon pricing can help businesses succeed in green transformation and provide specific strategies and recommendations.

As the world moves toward net-zero emissions, businesses are seeking various carbon reduction solutions to achieve ESG goals. Among them, Carbon Capture, Utilization and Storage (CCUS) technology has been included in national carbon reduction strategies by many countries because it can directly handle carbon dioxide. However, controversy over this technology is growing, and businesses that hastily procure without adequate understanding may fall into 'greenwashing' risks.

In 2025, Taiwan's carbon fee system officially launched, followed by a cap-and-trade emissions trading system (ETS) pilot program in 2026, moving toward a dual-track carbon pricing system aligned with global standards. Facing impacts from international regulations like CBAM, how can businesses position themselves ahead? This article provides an in-depth analysis of ETS system designs and implementation status in the EU, Japan, South Korea, and various emerging economies, helping businesses deploy corresponding strategies and actions in advance.