Page 61 - 臺灣證券交易所2024年報

II Leading the Path to Net-Zero Sustainability 1. Assist Companies in Conducting GHG Inventory Report and Aligning with IFRS Sustainability Disclosure Standards To enhance assurance of GHG inventory reporting, the TWSE continues to urge listed companies to disclose their Scope 1 and Scope 2 GHG emissions. We have released the “Scope 3 Greenhouse Gas Accounting Guidelines and FAQ” to assist companies in resolving common issues during the inventory process. The TWSE continues to collect feedback from companies and publish FAQs, as well as practical examples and guidelines for IFRS S1 and S2 accounting, assisting companies in aligning with IFRS sustainable disclosure standards. In addition, in coordination with companies’ adoption of the IFRS framework, we will organize briefings, follow up on their progress, and provide consultation. 2. Enhance ESG Disclosure for Sustainable Investments The TWSE will extend ESG integration by improving disclosure standards and aligning with IFRS sustainability frameworks. New features on the ESG digital platform will aid in preparing sustainability reports, offering templates, guidelines, and examples. An ESG evaluation database will be established to showcase market and industry performance, encouraging benchmarking and guiding policy adjustments. Advanced features for the TIP IR ENGAGE platform will launch in Q2, enhancing corporate visibility and enabling online investor meetings. 3. Broaden Green Talent Pool to Support Carbon Reduction The TWSE and TCX will host carbon management courses, working with NGOs, top academic institutions, international verification institutes, and digital platforms. 4. Expand Carbon Credit Development to Achieve Net-Zero The TCX will introduce international carbon credit projects tailored to industry needs, such as natural carbon sequestration initiatives. Efforts will also expand projects on the “Domestic Reduction Credits Trading Platform,” encouraging companies via incentives to reduce carbon emissions through the platform and help Taiwan achieve net zero emissions by 2050. 2024 營業報告書 59