Consultant Column

As global climate governance accelerates and carbon costs become increasingly internalized, enterprises no longer face just the question of 'whether to reduce emissions' but rather 'how to complete transformation ahead of time amid uncertain international consensus and increasingly clear regulatory frameworks.' This article explores international trends from COP30, NDC 3.0 emission reduction targets across countries, and the practical impacts of EU CBAM and Taiwan's carbon fee system, helping you understand the key aspects and strategic directions enterprises should focus on during carbon transition.

當企業開始準備碳盤查時，多數承辦人第一反應往往是：蒐集資料、建表、計算。然而真正決定盤查品質與效率的不是「蒐集多少資料」，而是「找出哪些排放源值得蒐集」。這項步驟，被稱為碳盤查的顯著性評估（Significance Assessment）。 顯著性評估可視為整個盤查的方向盤，協助企業辨識高排放、高風險、高關注的核心活動，使後續資料蒐集更聚焦，也避免不必要的時間與人力投入。本文將帶你理解顯著性評估的目的、指標、操作方式，透過系統快速完成鑑別並串接到後續盤查流程。

As consumers pay more attention to "green dining" and supply chains impose stricter ESG requirements, "sustainability" is no longer just an attractive slogan—it has become a survival issue that the food and beverage industry must face. However, on the road to transformation, working together is better than going it alone. This time, the Food & Beverage ESG Promotion Association (hereinafter referred to as "the Association") partnered with Sustaihub to transform this belief into concrete "data" and "competitiveness." On November 20 and 27, 2025, they invited professional instructors to conduct two ISO 14064-1 carbon inventory practical training sessions for Association members. This was not just a lecture, but a crucial step in helping SMEs in the food industry move from "wanting to do it" to "knowing how to do it," while fulfilling the Association's founding mission: "Every food and beverage brand can create long-term value for the environment, society, and business through sustainable actions."

Learn ESG disclosure best practices from real consulting experience, and discover how digital tools can dramatically improve efficiency!

The GHG Protocol has announced a revision to Scope 2 guidance, introducing 'hourly matching' and 'deliverability' principles. Future corporate electricity emission calculations will be more rigorous and transparent. This article analyzes the key impacts of this global electricity accounting transformation from three perspectives: revision background, major differences, and response strategies.

2025 marks the 10th anniversary of the Paris Climate Agreement, yet global climate conditions are increasingly severe: the average temperature in 2024 exceeded pre-industrial levels by more than 1.5°C for the first time. Facing this challenge, Emission Trading Schemes (ETS) have become essential tools for countries to drive decarbonization. The "2025 Global Emissions Trading Status Report" published by the International Carbon Action Partnership (ICAP) provides global trend insights, covering 38 operational ETS systems worldwide. These systems cover 23% of global greenhouse gas emissions (approximately 12 GtCO₂e), affecting one-third of the global population and 58% of GDP. This report not only tracks global trends but also covers expanding emerging markets, price fluctuations in national ETS systems, how quotas generated by national ETS are used, and emphasizes the role of ETS in the net-zero transition.

The Ministry of Economic Affairs subsidizes digital transformation for SMEs. Sustaihub's "Carbon Inventory Digitization: Enterprise Carbon Inventory Efficiency Upgrade Guide" course qualifies for the "SME Digital Transformation Training Subsidy Program for Companies with 30 or Fewer Employees"! Eligible participants can receive subsidies up to NT$10,000 per person, with a maximum of NT$100,000 per company.

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.