Consultant Column

At the 2025 ESG Summit hosted by the Accounting Research and Development Foundation last month, "Digital Sustainability" became a focal point of discussion. XBRL was mentioned multiple times, becoming one of the key focuses across various sessions. Many experts believe that XBRL adoption helps improve report transparency and data comparability. As global requirements for sustainability information quality become increasingly stringent, XBRL has been regarded as a key trend in future sustainability reporting development. This article will further explain the basic concepts of XBRL and explore how it drives the digital transformation of sustainability information, accelerating ESG tool applications and improving disclosure efficiency.

Common challenges most companies face when preparing sustainability reports include: insufficient internal manpower, scattered cross-departmental data that's difficult to integrate, and low efficiency in report editing. Syber Sustainability Management System combines ESG × AI and is now available for "free use," helping significantly reduce the labor costs of ESG operations and quickly responding to report preparation challenges.

From trends, policies, and concepts combined with case studies, helping you understand regional revitalization

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.

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.

Taiwan listed companies must complete ESG reporting annually. However, if errors are found after ESG information has been submitted and not corrected in time, companies may face fines of up to NT$1 million and reputational crisis. This article provides a complete analysis from penalties to the ESG information correction application process, helping ESG officers understand everything at once and reduce potential legal and reputational risks.

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.

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.

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.