Consultant Column

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.

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.

TWSE and TPEx regularly review corporate sustainability reports. All listed companies are subject to review at least once every five years. Failure to disclose according to regulations may result in required corrections, improvement requests, or even impact on corporate governance ratings.

The newly proposed EU Sustainability Simplification Omnibus Package aims to simplify corporate sustainability reporting. Regulations proposed for relaxation include the Corporate Sustainability Reporting Directive (CSRD), Carbon Border Adjustment Mechanism (CBAM), and more. Here's a comprehensive overview of the key changes:

From March 24-30, 2025, the ESG field saw several important developments, particularly those with far-reaching impacts on Taiwan's listed companies. News such as the EU's proposal to simplify sustainability reporting rules, Apple and Foxconn's sustainability milestones, and Taiwan's green talent training program highlight the dynamic changes in global ESG trends.

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.