The number of cable TV subscribers in Taiwan is nearly 6 million. According to all kinds of statistics, the popularity rate of cable TV should be over 80% if those who watch cable TV without paying are included. The rate is estimated to be higher in metropolitan areas. In recent years, the media industry in Taiwan has been rising and flourishing, especially TV media. Watching TV is the most frequently chosen activity for entertainment in Taiwan families. However, when cable TV system is used to receive, transfer, and transmit wireless and satellite TV, or is applied by using the bandwidth of cables, can ¡§Self-production cable channel¡¨ planned by Business Plan also play the role of the media in TV channels? Restricted by the area division of operating cable TV, the customers of cable TV system operators are community residents. The overall operation has a lot to do with the communities. Self-production cable channel is the local TV station. With emphasis on local cultures in Taiwan, does cable TV system plan the context for local cultures to be the text related to local life, culture and history, especially for southern Taiwan that is short of ¡§care¡¨ from TV media for a long time? Can ¡§Self-production cable channel¡¨ provide the locals with some media functions in suitable time and meet the requirements of communities? For cable TV system which is short of economies scale, what is the operation mode of ¡§Self-production cable channel¡¨? And what are the elements affecting developments? Most of the internal studies related to cable TV emphasize on exploring engineering technique, operation effect, business strategy, subscription fees, subscriber satisfaction, and channel plan, and so on. Studies related to Self-production cable channel are rarely seen. Thus, the three purposes for this study are as following: 1. Explore the role and function of Self-production cable channels. 2. Analyze the development model and elements affecting the development of Self-production cable channels. 3. Seek for the possibilities to creativity of Self-production cable channels and give suggestions. To explore the development model of Self-production cable channels in Kaohsiung city, this study uses data mining technique, interview survey, and case study, and the interviewees include officials, industries, experts and scholars, and community representatives. Besides, literature review, data collection, value chain theory, diamond model, and SWOT Analysis are also used to assist in analyzing. By analyzing Self-production cable channels in Kaohsiung city, 5 conclusions are generalized: 1. Self-production cable channels are defined as the local media, and it produces materials based on communities. 2. The system operator keeps working, but the support is limited. 3. The goals and missions for Self-production cable channels are various. 4. Crisis exists in self-approval and other-approval. 5. Overall marketing of Self-production cable channels is not active enough. According to the result, suggestions to Self-production cable channels are as following: 1. Clear Definition: Non-profit TV station 2. Human Resources: Core element of organization 3. Enhance the brand, content, service value: Key to the creative development 4. Government Policy: The strongest promoter

This research investigates the challenges Scandinavian organizations face in adapting their ESG reporting practices to comply with the Corporate Sustainability Reporting Directive (CSRD), introduced in January 2024. The CSRD aims to enhance Environmental, Social and Governance (ESG) reporting by implementing double materiality assessment (DMA) and expanding the scope of value chain reporting. Given its novelty and the limited academic literature on this topic, this research provides critical insights into these transformations.  Three research questions guide this study: (1) How do Scandinavian organizations conduct the DMA of their ESG reporting under the CSRD? (2) How do Scandinavian organizations address challenges in ESG reporting along the entire value chain after adopting the CSRD? (3) How is the CSRD reshaping the ESG reporting challenges faced by Scandinavian organizations? The research employs a qualitative, exploratory approach, including expert interviews and textual analysis. Grounded in Stakeholder Theory and Value Chain Theory, the study provides perspectives for understanding stakeholder engagement and value chain dynamics in ESG reporting. The findings reveal that organizations exhibit varying approaches to DMA, influenced by conflicting definitions of materiality, differing stakeholder engagement practices and subjectivity. Despite ESRS guidance, this creates challenges in comparability and implementation. In terms of value chain reporting, organizations face significant challenges in data gathering and transparency. The CSRD reshapes ESG reporting by standardizing requirements and addressing previous inconsistencies of its predecessor, the Non-Financial Reporting Directive (NFRD). However, the CSRD introduces both opportunities and challenges for Scandinavian organizations.  By integrating Stakeholder and Value Chain Theory, this study highlights the importance of comprehensive stakeholder engagement and robust data systems. The findings underscore the need for ongoing adjustments and improvements of the reporting standards as organizations navigate the evolving ESG landscape under the CSRD. Ultimately, the CSRD is contributing to more sustainable and transparent business practices.