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.

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.

Following the policy direction of the expanded carbon inventory announcement in March this year, Taiwan's Ministry of Environment released greenhouse gas inventory guidelines for four industry types on July 14, covering service industries, transportation, medical institutions, and universities. Additionally, a carbon emission calculation tool was introduced to help businesses preliminarily calculate their carbon emissions. This update is great news for regulated businesses, significantly reducing the administrative costs required for inventory operations. This article will reveal all the details of this information.

The 11th (2024) Corporate Governance Evaluation results have been officially announced, and the evaluation system is about to transform. This article will help you quickly grasp the key points of the transition between old and new systems, as well as the new indicator content for the next corporate governance evaluation.

The newly proposed EU Sustainability Simplification Omnibus Package aims to simplify corporate sustainability reporting. Regulations proposed for relaxation include the Corporate Sustainability Reporting Directive (CSRD), Carbon Border Adjustment Mechanism (CBAM), and more. Here's a comprehensive overview of the key changes:

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.

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.

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.