IFRS
There are 5 results for "IFRS"
Articles related to IFRS
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Taiwan Sustainability Timeline: GHG, Carbon Fee, Reports, IFRS, ESG
Taiwan's sustainability regulations run on two tracks: information disclosure under the Financial Supervisory Commission system and carbon management under the Ministry of Environment. Eight schemes are set out here on a single timeline, with the competent authority, who is covered and the deadline for each, explains what each scheme means for companies in practice, and adds current data on sustainability report assurance.
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IFRS Phase 3 Changes: Mandatory Adoption Reduced from 1,970 Companies to Around 560—Four FSC Transition Measures
On 23 September 2026, the Financial Supervisory Commission (FSC) and Ministry of Environment announced changes to IFRS Sustainability Disclosure Standards coverage, reducing mandatory adoption among TWSE/TPEx-listed companies from 1,970 to around 560. Phase 3 companies need only disclose climate information for the first two years, with Scope 3 becoming voluntary. Phases 2 and 3 will be exempt from parent-only assurance, and the sustainability chapter filing deadline is proposed to extend to 14 days before the shareholders' meeting during transition. This article covers the four groups, annual timelines and preparation priorities.
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2026 IFRS Sustainability Disclosure Standards Q&A: S1, S2, Adoption Timelines, Scope 3 and Internal Controls
A guide to IFRS S1, S2 and Taiwan adoption questions, covering the three-phase timeline, Scope 3 transition provisions, materiality and internal controls, with official legal sources and a disclosure data inventory example.
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IFRS S1/S2 Is Here: How Can Listed Companies Streamline Sustainability Chapters in Annual Reports?
IFRS S1/S2 highlights the urgency of data governance. Move beyond file chaos and give sustainability professionals a truly sustainable way of working.
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Understanding IFRS S1 and S2: Essential Developments in Sustainability Accounting
From sustainability reporting to carbon disclosure, gain a comprehensive understanding of IFRS S1 and S2 to improve corporate transparency and sustainability competitiveness.
