Consultant Column

2025 marks the 10th anniversary of the Paris Climate Agreement, yet global climate conditions are increasingly severe: the average temperature in 2024 exceeded pre-industrial levels by more than 1.5°C for the first time. Facing this challenge, Emission Trading Schemes (ETS) have become essential tools for countries to drive decarbonization. The "2025 Global Emissions Trading Status Report" published by the International Carbon Action Partnership (ICAP) provides global trend insights, covering 38 operational ETS systems worldwide. These systems cover 23% of global greenhouse gas emissions (approximately 12 GtCO₂e), affecting one-third of the global population and 58% of GDP. This report not only tracks global trends but also covers expanding emerging markets, price fluctuations in national ETS systems, how quotas generated by national ETS are used, and emphasizes the role of ETS in the net-zero transition.

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 2025, Taiwan's carbon fee system officially launched, followed by a cap-and-trade emissions trading system (ETS) pilot program in 2026, moving toward a dual-track carbon pricing system aligned with global standards. Facing impacts from international regulations like CBAM, how can businesses position themselves ahead? This article provides an in-depth analysis of ETS system designs and implementation status in the EU, Japan, South Korea, and various emerging economies, helping businesses deploy corresponding strategies and actions in advance.

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 12th Corporate Governance Evaluation significantly increases the 'Promoting Sustainable Development' dimension weighting to nearly 50%, with plans to officially transform into an 'ESG Evaluation' in 2026, demonstrating Taiwan's capital market's continued commitment to corporate governance mechanisms and sustainable development. This article explains the key modifications to this year's indicators to help enterprises prepare in advance and improve their evaluation performance.