Dec 31, 2024

2025 Corporate Governance Evaluation Indicators Released: Sustainability Dimension Weighting Increased to 49%

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.

Dec 06, 2024

Understanding IFRS S1 and S2: Essential New Trends in Sustainability Accounting

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

Oct 20, 2022

How to Write a Sustainability Report? Leverage ESG Big Data for Effortless Preparation!

In response to the FSC's launch of 'Corporate Governance 3.0 - Sustainable Development Roadmap' and international trends, more companies are preparing sustainability reports. From understanding GRI reporting standards, cross-departmental data collection and collaboration, content writing, to corporate sustainability goal setting, you may want to refer to industry peers or learn from benchmark companies. However, when searching for related content online, do you often find it difficult to directly locate the ESG cases and ESG reports you need for reference?

Sep 16, 2022

What is an ESG Sustainability Report? How to Make Corporate Sustainability Reports More Efficient and Comprehensive

In 2020, Taiwan's Financial Supervisory Commission released the 'Corporate Governance 3.0 - Sustainable Development Roadmap,' centering on five pillars: 'Strengthening board functions to enhance corporate sustainable value,' 'Improving information transparency to promote sustainable operations,' 'Strengthening stakeholder communication to create good interaction channels,' 'Aligning with international standards to guide stewardship,' and 'Deepening corporate sustainability governance culture and providing diversified products.' This aims to help Taiwanese companies align with international sustainability trends. To more clearly define sustainability reporting, CSR (Corporate Social Responsibility) reports have been renamed to ESG (Environment, Social, Governance) reports or sustainability reports, better meeting the non-financial information needs of investment institutions and banks.

Sep 01, 2022

GRI 2021 Update: Comprehensive Guide to New Materiality Assessment with 6 Corporate ESG Report Examples

GRI officially released the new GRI Universal Standards 2021 on October 5, 2021, effective from January 1, 2023. Updates include the transition from GRI 103: Management Approach to GRI 3: Material Topics 2021, with 40 Sector Standards to be released, guiding corporate sustainability disclosure. This article provides a step-by-step analysis of the new materiality assessment process, featuring 6 leading corporate examples to help you master the latest materiality analysis.

Aug 29, 2022

ESG vs CSR: Understanding Sustainable Development and Corporate Social Responsibility

In recent years, ESG and CSR have become popular search terms, even appearing in Google's 2021 annual keyword queries. But what are they, how do they differ, and what's their relationship with corporate sustainable development? Let's break it down.