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Consultant Column

There are 5 results for "IFRS S2".

Nov 06, 2025

How Can Companies Start Planning IFRS Sustainability Disclosure Standards Implementation? A Complete Guide to Steps and Recommendations

企業如何開始規劃 IFRS 永續揭露準則導入計畫?一文看完步驟與建議
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.
Scope 2_Blog 1_Figure

Oct 15, 2025

GHG Protocol September 2025 Update: Three Key Implications of Scope 2 Revisions for Corporate Electricity Accounting

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.
ISO 14064 vs GHG Protocol

Jul 30, 2025

Which Standard for Corporate Carbon Inventory? ISO 14064 vs GHG Protocol Analysis and Recommendations

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.
IFRS 專區截圖

Feb 12, 2025

SASB Standards Chinese Version Now Available! Master the Latest SASB Standards and Reporting Requirements

The IFRS Integration Zone has published the Chinese version of SASB Standards, covering 15 industries including semiconductors, hardware, insurance, and processed foods (as of January 10, 2025)
永續會計準則

Dec 06, 2024

Understanding IFRS S1 and S2: Essential New Trends in Sustainability Accounting

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