Your Guide to Real-World Business Management
【Corporate Governance Center】SASB Standards
SASB Standards—Consumer Finance, SASB Standards—Electric Utilities & Power Generators, SASB Standards—Waste Management, SASB Standards—Containers & Packaging, SASB Standards—Household & Personal Products, SASB Standards—Gas Utilities & Distributors, SASB Standards—Commercial Bank, SASB Standards—Insurance, SASB Standards—Air Freight & Logistics, SASB Standards— Airlines , SASB Standards— Biofuels , SASB Standards— Solar Technology & Project Developers, Disclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2 — Guidance document, Traditional Chinese Version, Now open for Comment (22 December 2025)
2025 / 12
22
【Corporate Governance Center】IFRS Practice Statement 1 Management Commentary
IFRS Practice Statement 1 Management Commentary, Traditional Chinese Version , Now open for Comment (22 December 2025)
2025 / 12
22
【Corporate Governance Center】SASB Standards
SASB Standards—Chemicals, SASB Standards—E-commerce, SASB Standards—Auto Parts, SASB Standards—Automobiles, SASB Standards—Cruise Lines, SASB Standards—Marine Transportation, SASB Standards—Mortgage Finance, Traditional Chinese Version, Now open for Comment (19 December 2025)
2025 / 12
19
【Corporate Governance Center】International Financial Reporting Standard 19
International Financial Reporting Standard 19「Subsidiaries without Public Accountability: Disclosures」Part C, Amendments to IFRS 19「Subsidiaries without Public Accountability: Disclosures 」, Educational material: Going concern—A focus on disclosure, Exposure Draft「Provisions—Targeted Improvements Proposed amendments to IAS 37」 Part A and Part B, Exposure Draft「Disclosures about Uncertainties in the Financial Statements Illustrated using Climate-related Examples」, Agenda Decision Published by IFRS Interpretation Committee in February, April , and July 2025, Traditional Chinese Version , Now open for Comment (19 December 2025)
2025 / 12
19
【Accounting Research and Development Foundation】IFRS S2 Climate‑related Disclosures
Greenhouse Gas Emissions Disclosure requirements applying IFRS S2 Climate‑related Disclosures—Educational material, SASB Standards—Telecommunication Services , Traditional Chinese Version, Now open for Comment (17 December 2025)
2025 / 12
17