ESG Strategy Integration Services

The demand for ESG has risen rapidly in recent years, which shows that investors have realized that there will be no sound and stable economic development without a sound corporate sustainable development. The economy, environment and society must win three ways, otherwise, both sides will lose. From the Paris Agreement (Paris Agreement, Note 1) signed in 2015 to the latest climate assessment research report (AR6) just released by the Intergovernmental Panel on Climate Change (IPCC, Note 2) last month (August 2021), It is pointed out that the global average temperature has risen by 1.1°C (Taiwan has risen by 1.6°C), and this trend is predicted to exceed 2°C in this century. The reason why the temperature continues to rise is that the carbon emissions produced by human activities have not been well controlled. The current level of temperature rise has caused many disasters caused by extreme climates, and biodiversity has gradually been affected so that species disappear. Ultimately, the largest The impact is human life and property. The United Nations released the 17 Sustainable Development Goals (UN SDGs) in 2015. With 2030 as the deadline, it clearly defines what is the future we want. Whether it is a country, a city, a company or an individual, it plays a very important role. role, and urgently must start to act (Note 3). As a major manufacturing country, Taiwan plays an important role in the global supply chain and has become a leader in this wave of ESG.

ESG first appeared in the "Who Cares Wins" report published by the United Nations and IFC in 2004. The content is to put forward a series of suggestions and guidelines on how to integrate the value of ESG into the research, analysis and investment of financial markets. In 2006, the United Nations established the Principles of Responsible Investment (PRI, Principle of Responsible Investment), which further strengthened that ESG is a very important reference factor for investment decisions. In recent years, due to food safety issues, cutting corners in engineering, the impact of raw material mining on environmental biodiversity, the relationship between high-carbon emission industries and climate change, and human rights issues, it has become more evident that ESG should be integrated into corporate operations and cities. The core concept of governance is to implement corporate social responsibility (CSR) and be able to respond to the key to the needs of stakeholders (Stakeholder). The FSC officially launched the "Corporate Governance 3.0-Sustainable Development Blueprint" (Note 4) at the end of August 2020. In order to continue to deepen corporate governance in my country, enhance corporate sustainable development, and create a sound sustainable development (ESG) ecosystem The international competitiveness of my country's capital market. And considering that international investors and the industry chain are increasingly paying attention to environmental, social and governance (ESG)-related issues, in order to remind companies to pay attention to ESG-related issues of interest and provide investors with useful ESG information for decision-making, we will refer to relevant international standards (climate-related financial Disclosure Standards (TCFD), the standards issued by the US Sustainability Accounting Standards Board (SASB)) strengthen the disclosure information of the sustainability report.

Sustainable design or green building design is no stranger to construction-related industries.

Provide the most appropriate and contextual suggestions and guidelines for the needs of customers in different industries, and plan the ESG strategic planning for the sustainable development goals of the organization and its building assets.

GRESB is an investor-oriented selection organization established in 2009.

The Global Reporting Initiative (GRI) is an independent international organization. Since 1997, it has been the first to publish the disclosure framework of the sustainability report. It hopes to help global companies and governments to effectively understand and communicate reports through this framework. The impact of the organization on major sustainable development issues and solutions. In 2016, the GRI Sustainability Reporting Standards (the GRI Standards) was officially launched, becoming the world's first and most widely used global standard for sustainability reporting. Constantly updated, the new version of GRI Universal Standards 2021 (GRI Universal Standards 2021) will be announced in 2021. The characteristic of GRI is that it considers multiple stakeholders and discloses sustainable information related to them. It covers a wide range, and its overall structure is divided into four series: basic, general disclosure, major issues and specific topics (economy, environment, society), as a reporting framework for companies to disclose sustainable information.

The Task Force on Climate-related Financial Disclosures (TCFD) is a unit of the International Financial Stability Board (FSB) established in 2015 to develop a consistent and more Effective and transparent climate-related financial disclosure recommendations to help investors and policymakers more accurately assess climate-related risks and opportunities of investment projects. Since its establishment, global companies have become more and more aware of the direct impact of climate change on the economy in addition to the impact on the environment, prompting the gradual attention of climate risk prediction and control.

The Sustainability Accounting Standards Board (SASB), established in San Francisco, USA in July 2011, aims to provide investors with a complete corporate sustainability performance. The SASB's guidelines require companies to disclose their ESG-related financial data under the consideration of climate change. These disclosed data must be comparable, consistent and financially important to help investors make better investment decisions.