Consultant Column

This article analyzes 3 core challenges under the new system and provides a consultant's checklist for data governance, organizational restructuring, and strategic transformation

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

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.

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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.

IFRS released sustainability disclosure standards S1 'General Requirements for Disclosure of Sustainability-related Financial Information' and S2 'Climate-related Disclosures' in June 2023. Taiwan will implement these in three phases starting from 2027, with full application to all listed companies by 2029 (reporting 2028 information). This article provides an in-depth analysis of the key differences between current sustainability report frameworks and IFRS S1/S2, along with alignment strategies and available resources to help enterprises successfully implement IFRS sustainability disclosure standards.

At the 2025 ESG Summit hosted by the Accounting Research and Development Foundation last month, "Digital Sustainability" became a focal point of discussion. XBRL was mentioned multiple times, becoming one of the key focuses across various sessions. Many experts believe that XBRL adoption helps improve report transparency and data comparability. As global requirements for sustainability information quality become increasingly stringent, XBRL has been regarded as a key trend in future sustainability reporting development. This article will further explain the basic concepts of XBRL and explore how it drives the digital transformation of sustainability information, accelerating ESG tool applications and improving disclosure efficiency.

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