Consultant Column

Companies preparing to start greenhouse gas inventory often discover two mainstream international standards: ISO 14064 and GHG Protocol. Which one meets Taiwan's regulatory requirements? Which is better suited for internal carbon management and sustainability report disclosure? If you are responsible for inventory or preparing sustainability reports, this article will clarify the differences between the two, how to use them together, and the latest IFRS S2 trends, helping you not only comply with regulations but also strengthen international communication and carbon reduction strategies.

If you are a domestic listed company, you must complete the sustainability report filing according to FSC regulations by the end of August 2025. This article will help you fully understand the latest ESG filing system, including digital platform functions, key timelines, and common error analysis, helping enterprises complete compliance tasks on time and painlessly.

Facing the global sustainability wave and information disclosure trends, businesses and investors have increasingly urgent needs for ESG information. To help stakeholders more effectively grasp the sustainability pulse of Taiwanese companies and markets, the Taiwan Stock Exchange has launched the ESG InfoHub digital platform, integrating key sustainability data from official institutions to provide one-stop information inquiry and comparison functions.

The 11th (2024) Corporate Governance Evaluation results have been officially announced, and the evaluation system is about to transform. This article will help you quickly grasp the key points of the transition between old and new systems, as well as the new indicator content for the next corporate governance evaluation.

Taiwan Stock Exchange updated the 'Operating Procedures for Listed Companies to Prepare and File Sustainability Reports' and its corresponding 'Q&A Collection' in May 2025, providing further clarification on filing content, format requirements, and disclosure regulations. This article summarizes the key changes to help enterprises quickly grasp filing essentials and reduce compliance risks.

Facing challenges such as increasingly stringent ESG regulatory requirements, rising difficulty in cross-departmental data integration, and complex and redundant report writing processes, if you are also wondering 'Can digital tools reduce the burden and improve efficiency?' This article provides a sustainability digital maturity self-assessment for your reference in evaluating whether your enterprise is ready to embark on ESG digitalization.

Facing new sustainability information internal control regulations, how should companies respond? From establishing internal control mechanisms to integrating audit plans, ensure sustainability information compliance and enhance corporate competitiveness.

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)

Global attention to Environmental, Social, and Governance (ESG) issues is increasingly heating up. Enterprises face stricter compliance requirements and need to balance economic benefits with social responsibility. Digitalization and AI technology have become core tools for managing ESG data, and with the rapid development of big data and automation technology, the digital transformation trend is irreversible.

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