ESG disclosure is the most impactful and critical last step of a successful ESG strategy. 

In order to plan for a good ESG disclosure, JYG Consulting advises companies to pay attention to the following elements: 
- Regulatory requirement 
- Investor's expectation 
- Client requirement
- Internal and external stakeholders' expectations 
- Competition 
- Future trends 

In Taiwan, public listed companies need to follow GRI, SASB and TCFD for their reference when conducting ESG disclosure. Understanding the basics of these requirements will help greatly in your ESG reporting and disclosure.