можно через UPDATE()
https://msdn.microsoft.com/ru-ru/library/ms187326%...
например:
-- drop table test
CREATE TABLE test (id INT IDENTITY(1,1) NOT NULL, t1 INT, t2 INT, t3 INT);
GO
INSERT INTO test (t1, t2, t3)
VALUES (1,2,0),(3,4,0),(5,6,1)
GO
CREATE TRIGGER TG_testModify ON test AFTER INSERT,UPDATE
AS
BEGIN
IF UPDATE([t1])
SELECT d.t1 AS t1_old, i.t1 AS t1_new, 'Column_t1'
FROM INSERTED AS i
LEFT JOIN DELETED AS d ON i.id = d.id
WHERE ( NULLIF(d.t1, i.t1) IS NOT NULL AND d.t1 IS NOT NULL )
OR ( NULLIF(i.t1, d.t1) IS NOT NULL AND d.t1 IS NULL )
END
GO
UPDATE test SET t1 = 4 WHERE t3 = 0;
UPDATE test SET t1 = NULL WHERE t3 = 1;
UPDATE test SET t1 = 2 WHERE t3 = 1;