Consultant Column

IFRS sustainability disclosure standards are gradually coming into effect. For companies, implementing IFRS S1 S2 is no easy task. To help companies respond smoothly, regulatory authorities have launched the 'IFRS Sustainability Disclosure Standards Implementation Plan.' So how should this implementation plan be promoted? What preparations should companies make at different stages? This article will guide you through the core points of the IFRS sustainability disclosure standards implementation plan in the clearest and most practical way.

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.

In early 2025, Trump claimed he would withdraw from the Paris Agreement again, seemingly weakening global climate governance consensus. In reality, ESG has long become the operational culture of top international enterprises. Taiwan has also anchored its future at this time - President Lai Ching-te explicitly stated at the National Climate Change Response Committee meeting that Taiwan's 2050 net-zero target will not waver with international political developments. More noteworthy is that the Ministry of Environment plans to officially announce carbon sequestration regulations in mid-2025, which will be a turning point for corporate supply chain decarbonization and Scope 3 management. This article analyzes how enterprises should seize this transformation opportunity!

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.

Facing new sustainability information internal control regulations, how should companies respond? From establishing internal control mechanisms to integrating audit plans, ensure sustainability information compliance and enhance corporate competitiveness.

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.

CSRD requires companies to disclose sustainability performance more transparently. This article provides an in-depth analysis of the four-phase implementation plan and core regulations of CSRD, and offers practical strategies for companies to address challenges and drive sustainable transformation.

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