Field notes
Notes from assurance seasons
Short pieces on evidence preparation, assurance levels, and disclosure judgments we see while examining ESG reports in Taiwan.
12 March 2026
Preparing evidence packs that survive assurance testing
What we ask for first—source ledgers, meter logs, and the mapping sheet that links each KPI to a named owner.
28 January 2026
Limited versus reasonable assurance for ESG figures
How depth of procedures, sample sizes, and the wording of the conclusion differ in practice for Taiwan reporters.
4 November 2025
When GHG boundaries quietly inflate year-on-year change
How organizational boundary shifts and leased assets distort emissions trends before anyone touches emission factors.
18 September 2025
What audit committees ask in the final ESG briefing
Recurring questions from Taiwan audit committees when an assurance conclusion arrives beside the sustainability report.