Consultant Column

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."

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.

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.

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.

EU CBAM delayed to 2027, how should Taiwanese enterprises respond? This article analyzes the CBAM mechanism, affected industries, and response strategies to help businesses grasp future carbon trading trends.

On January 20, 2025, with the announcement of the US withdrawal from the Paris Agreement, global carbon reduction efforts faced significant impact. As the world's second-largest carbon emitter, the US's reduced commitment to climate agreements not only weakens the coordination of international cooperation but may also cause some countries and enterprises to relax their carbon reduction efforts. However, supply chain pressure has not diminished, especially as the EU and other regions maintain strict carbon emission management requirements, with global brands and purchasers still requiring supply chain partners to maintain high-standard carbon inventory capabilities.

Global attention to Environmental, Social, and Governance (ESG) issues is increasingly heating up. Enterprises face stricter compliance requirements and need to balance economic benefits with social responsibility. Digitalization and AI technology have become core tools for managing ESG data, and with the rapid development of big data and automation technology, the digital transformation trend is irreversible.