Consultant Column

With the Climate Change Response Act officially in effect, the carbon fee system has become one of the operational costs that Taiwanese enterprises must take seriously. Companies subject to government-regulated carbon fee collection, including power, gas supply, and manufacturing industries with annual direct or indirect greenhouse gas emissions reaching 25,000 metric tons of CO₂e, will need to pay carbon fees of up to NT$300 per ton of CO₂e. Facing carbon fee pressure, the key for enterprises to reduce payment amounts lies in proposing and passing a 'Voluntary Reduction Plan,' which qualifies them for preferential rates of NT$50 or NT$100 per ton. This article explains how systematic planning and reporting for voluntary reduction plans can not only legally save expenses but also help enterprises with long-term net-zero planning.

Global ESG Trends: Policy Changes and New Corporate Sustainability Opportunities As global attention on climate change and sustainable development intensifies, governments and companies worldwide are accelerating their ESG (Environmental, Social, and Governance) transformation. Recently, Japan, the EU, Taiwan and other regions have successively released new emission reduction targets, sustainability reporting standards, and financial innovation initiatives to promote net-zero carbon emissions and sustainable development. This article will help you understand the latest policy developments and market trends to help companies seize key opportunities.

As ESG (Environmental, Social, and Governance) becomes a core part of corporate strategy, major global economies are experiencing significant changes in regulatory policies, corporate commitments, and market responses. Here's a summary of key global ESG news from February 24 to March 2, 2025, to help companies stay updated on the latest trends.

Facing increasingly stringent environmental regulations, using correct emission factors in GHG inventories is crucial for ensuring corporate carbon inventory data is compliant and accurate.

During the week of February 17-23, 2025, Taiwan and the global community received important news in ESG and sustainable development. In Taiwan, Ricoh was selected for S&P Global's 2025 Sustainability Yearbook, YOYO Design led green renovation with AI and sustainable innovation, while the Listed Company Sustainability Buzz Ranking showed TSMC and China Steel leading. Internationally, Workiva research emphasized 85% of companies will continue climate disclosure, TNFD officially launched new learning platforms to strengthen nature risk management, and Heineken announced major commitments in renewable electricity and carbon reduction.

The IFRS Integration Zone has published the Chinese version of SASB Standards, covering 15 industries including semiconductors, hardware, insurance, and processed foods (as of January 10, 2025)

ESG (Environmental, Social, and Governance) is becoming a core indicator of corporate competitiveness, with global investors and regulators maintaining keen focus on sustainable development. This week's major ESG news covers corporate sustainability strategies, investment trends, regulatory developments, and market impacts, revealing key directions for future development. How can companies ride the ESG wave to enhance brand value and market competitiveness? Read on to discover this week's most influential ESG news, stay on top of the latest trends, and help your company stand out in the wave of sustainable development!

Taiwan's new 2030 emission reduction target is a 28% reduction plus or minus 2 percentage points compared to the baseline year 2005, while also expanding the scope of mandatory carbon inventory registration.

The 12th Corporate Governance Evaluation significantly increases the 'Promoting Sustainable Development' dimension weighting to nearly 50%, with plans to officially transform into an 'ESG Evaluation' in 2026, demonstrating Taiwan's capital market's continued commitment to corporate governance mechanisms and sustainable development. This article explains the key modifications to this year's indicators to help enterprises prepare in advance and improve their evaluation performance.

From sustainability reporting to carbon disclosure, comprehensively master IFRS S1 and S2 standards to enhance corporate transparency and sustainable competitiveness.