Vanessa Chang

How can Consumer Goods SMEs in Taiwan report their supply chain environmental impacts in their sustainability reports accurately and efficiently?

Started June 24, 2026

Abstract or project description

Under Taiwan’s Financial Supervisory Commission (FSC) future direction, domestic reporting standards are aligning with international frameworks such as IFRS S1 and S2. As a result, companies and buyers increasingly require supply chain environmental data from their suppliers, placing new demands on both listed and non-listed Small and Medium Enterprises (SMEs). This research will synthesize information relevant to sustainability reporting by consumer goods Small and Medium Enterprises (SMEs) to dive into their environmental relationships with their supply chains. I will analyse the supply chain dynamics of three consumer goods SMEs. In the future, differently resourced SMEs (listed v.s. non-listed) in Taiwan will face the reality of competing with each other through sustainability reporting. The goal is to propose a framework for these SMEs to adopt and benefit socially and economically.