Consultant Column

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.

In 2025, Taiwan's carbon fee system officially launched, followed by a cap-and-trade emissions trading system (ETS) pilot program in 2026, moving toward a dual-track carbon pricing system aligned with global standards. Facing impacts from international regulations like CBAM, how can businesses position themselves ahead? This article provides an in-depth analysis of ETS system designs and implementation status in the EU, Japan, South Korea, and various emerging economies, helping businesses deploy corresponding strategies and actions in advance.

Trump's tariff policy U-turn reveals the nature of policy risk. Facing the upcoming implementation of carbon tariffs led by CBAM, only enterprises that are well-prepared can maintain competitiveness amid change.

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.

In recent years, ESG (Environmental, Social, and Governance) has become a key issue for global businesses and the investment community. From February 10-16, 2025, ESG-related policies and corporate developments were announced worldwide, impacting industrial development and investment markets. This article summarizes this week's major ESG news with analysis to help companies grasp trends and respond to changes.