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.

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.

Common challenges most companies face when preparing sustainability reports include: insufficient internal manpower, scattered cross-departmental data that's difficult to integrate, and low efficiency in report editing. Syber Sustainability Management System combines ESG × AI and is now available for "free use," helping significantly reduce the labor costs of ESG operations and quickly responding to report preparation challenges.

Taiwan listed companies must complete ESG reporting annually. However, if errors are found after ESG information has been submitted and not corrected in time, companies may face fines of up to NT$1 million and reputational crisis. This article provides a complete analysis from penalties to the ESG information correction application process, helping ESG officers understand everything at once and reduce potential legal and reputational risks.

If you are a domestic listed company, you must complete the sustainability report filing according to FSC regulations by the end of August 2025. This article will help you fully understand the latest ESG filing system, including digital platform functions, key timelines, and common error analysis, helping enterprises complete compliance tasks on time and painlessly.

Facing the global sustainability wave and information disclosure trends, businesses and investors have increasingly urgent needs for ESG information. To help stakeholders more effectively grasp the sustainability pulse of Taiwanese companies and markets, the Taiwan Stock Exchange has launched the ESG InfoHub digital platform, integrating key sustainability data from official institutions to provide one-stop information inquiry and comparison functions.

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.

Taiwan Stock Exchange updated the 'Operating Procedures for Listed Companies to Prepare and File Sustainability Reports' and its corresponding 'Q&A Collection' in May 2025, providing further clarification on filing content, format requirements, and disclosure regulations. This article summarizes the key changes to help enterprises quickly grasp filing essentials and reduce compliance risks.

TWSE and TPEx regularly review corporate sustainability reports. All listed companies are subject to review at least once every five years. Failure to disclose according to regulations may result in required corrections, improvement requests, or even impact on corporate governance ratings.