Core Viewpoint - The Ministry of Finance has released the "Guidelines for the Application of the Corporate Sustainability Disclosure Standards - Basic Standards (Trial)" to enhance the disclosure of sustainability impact information by enterprises, allowing voluntary implementation before specific requirements are established [1][2]. Group 1: Sustainability Disclosure Requirements - The guidelines emphasize the importance of disclosing significant sustainability impact information that is not covered by specific articles, focusing on the actual or potential economic, social, and environmental impacts of corporate activities [1][2]. - The core elements of disclosure outlined in Articles 18 to 23 focus on sustainable risks and opportunities, which are crucial for basic users of sustainability information who are directly affected by the financial effects of corporate development [2][3]. Group 2: Governance and Strategic Implications - The establishment of sustainability committees at the board level reflects the management of sustainable risks and opportunities, as well as corporate social responsibility [2]. - Long-term goals set by enterprises, such as carbon reduction plans, not only address sustainable risks but also contribute positively to environmental impacts [2]. Group 3: Additional Disclosure for Broader Information Needs - Enterprises are required to supplement disclosures regarding sustainability impacts that are not included in the sustainable risks and opportunities, catering to the information needs of users beyond basic sustainability information users [3].