Consultant Column

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.

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.

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.

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.