All Article

View More
Hall Chadwick ESG
29032026
IFRS S1/S2 First-Year Adoption: Three Key Preparations Companies Should Complete by March 2026

2026 is a critical year in which the sustainability disclosure standards issued by the ISSB (IFRS S1 and IFRS S2) begin to be applied in phases. As the integration of sustainability disclosures with financial information becomes a global regulatory trend, companies can no longer treat sustainability information as a supplementary report independent of financial statements.

SMEs ESG

Sustainability Accounting

ESG Compliance

Climate Risk

Carbon Disclosure

Carbon Emission Management

Corporate Sustainability

Integrated Financial Reporting

Sustainability Report

TCFD

IFRS S2

IFRS S1

ESG Reporting

Taiwan ESG Regulations 2025

Corporate Accounting Advisory

Finance

Sustainability

ESG

Accounting

Japanese Businesses

Taiwanese Businesses

Yaofeng

Hall Chadwick Taiwan
more
IFRS S1/S2 First-Year Adoption: Three Key Preparations Companies Should Complete by March 2026
View More
Hall Chadwick ESG
26032026
Capital markets are evolving: How will ESG risks be incorporated into bank loan assessments from 2026?

March is a critical period when companies renew their credit lines with banks and exchange documentation related to their annual financial statements. As international regulators increasingly incorporate climate- and sustainability-related risks into their supervisory frameworks, banks are also gradually revising their credit assessment methodologies.

In this article, we explain, from a CFO’s perspective, how ESG factors are being integrated into banks’ risk models and what preparatory steps companies should take during this period.

SMEs ESG

Sustainability Accounting

ESG Compliance

Climate Risk

Carbon Disclosure

Carbon Emission Management

Corporate Sustainability

Integrated Financial Reporting

Sustainability Report

TCFD

IFRS S2

IFRS S1

ESG Reporting

Taiwan ESG Regulations 2025

Corporate Accounting Advisory

Finance

Sustainability

ESG

Accounting

Japanese Businesses

Taiwanese Businesses

Yaofeng

Hall Chadwick Taiwan
more
Capital markets are evolving: How will ESG risks be incorporated into bank loan assessments from 2026?
View More
Hall Chadwick ESG
22032026
From Annual Reports to Sustainability Reports: The Sustainability Information Integration Process Companies Should Initiate After Finalizing Their March Financial Statements

Many companies tend to view sustainability reporting as a “next-step task” to be undertaken after financial statements are finalized. However, as the frameworks of IFRS S1 and IFRS S2 are being implemented, financial and sustainability information are no longer separate silos; they are evolving into integrated information that must be closely interconnected.

SMEs ESG

Sustainability Accounting

ESG Compliance

Climate Risk

Carbon Disclosure

Carbon Emission Management

Corporate Sustainability

Integrated Financial Reporting

Sustainability Report

TCFD

IFRS S2

IFRS S1

ESG Reporting

Taiwan ESG Regulations 2025

Corporate Accounting Advisory

Finance

Sustainability

ESG

Accounting

Japanese Businesses

Taiwanese Businesses

Yaofeng

Hall Chadwick Taiwan
more
From Annual Reports to Sustainability Reports: The Sustainability Information Integration Process Companies Should Initiate After Finalizing Their March Financial Statements
View More
Hall Chadwick ESG
19032026
Financial Statements Are Not the End Goal: Three ESG Risk Disclosures Companies Should Review Before Board Approval in 2026

March is a critical time when many companies finalize their annual financial statements and submit them to the board of directors.
In the past, board approval was seen as a “confirmation of the company’s annual operating performance.” However, with the introduction of the IFRS S1 and IFRS S2 sustainability disclosure standards, the significance of financial statement approval extends beyond just numerical accuracy.

SMEs ESG

Sustainability Accounting

ESG Compliance

Climate Risk

Carbon Disclosure

Carbon Emission Management

Corporate Sustainability

Integrated Financial Reporting

Sustainability Report

TCFD

IFRS S2

IFRS S1

ESG Reporting

Taiwan ESG Regulations 2025

Corporate Accounting Advisory

Finance

Sustainability

ESG

Accounting

Japanese Businesses

Taiwanese Businesses

Yaofeng

Hall Chadwick Taiwan
more
Financial Statements Are Not the End Goal: Three ESG Risk Disclosures Companies Should Review Before Board Approval in 2026
View More
Hall Chadwick Insights
10032026
Hong Kong: Safe Haven or Transit Hub? — Capital Confidence and Its Reconfiguration in Times of Structural Change

In 2026, standing at the Central Pier and gazing across Victoria Harbour, the skyline appears unchanged. Yet beneath the surface, shifting currents have already redrawn the shipping lanes. Since the implementation of the National Security Law in 2020, international skepticism toward Hong Kong has hardly subsided. However, if we step away from binary political narratives, it becomes clear that Hong Kong is now engaged in a high-stakes experiment in trust. Its latest instrument: the wave of policy incentives for Family Offices rolled out intensively in 2025.

Carbon Emission Management

Corporate Sustainability

Finance

Japanese Businesses

Taiwanese Businesses

Sharing

Yaofeng

Hall Chadwick Taiwan
more
Hong Kong: Safe Haven or Transit Hub? — Capital Confidence and Its Reconfiguration in Times of Structural Change
View More
Hall Chadwick ESG
08032026
February Labor Governance Series – Part II From the Job-Hopping Wave to Internal Control Risk: Quantifying Personnel Costs under ESG Governance to Build a Financial Management Framework for Organizational Stability

Companies often say, “If someone leaves, we can always hire a replacement.” What they should be more concerned about is that once an employee leaves, the costs the organization bears are rarely limited to recruitment expenses.

SMEs ESG

Sustainability Accounting

ESG Compliance

Climate Risk

Carbon Disclosure

Carbon Emission Management

Corporate Sustainability

Integrated Financial Reporting

Sustainability Report

TCFD

IFRS S2

IFRS S1

ESG Reporting

Taiwan ESG Regulations 2025

Corporate Accounting Advisory

Finance

Sustainability

ESG

Accounting

Japanese Businesses

Taiwanese Businesses

Yaofeng

Hall Chadwick Taiwan
more
February Labor Governance Series – Part II From the Job-Hopping Wave to Internal Control Risk: Quantifying Personnel Costs under ESG Governance to Build a Financial Management Framework for Organizational Stability
View More
Hall Chadwick Insights
06032026
Between the Ringi Decision System and an Efficiency-Driven Culture: The Real Role of Accountants

Once we understand how the Japanese decision-making system works, the real question begins to emerge. If the core of cross-border collaboration lies not in speed but in whether an arrangement can be accepted within an institutional framework, then what role should professional advisors play in that process?

SMEs ESG

ESG Compliance

Carbon Emission Management

Corporate Sustainability

ESG Reporting

Finance

ESG

Japanese Businesses

Taiwanese Businesses

Sharing

Yaofeng

Hall Chadwick Taiwan
more
Between the Ringi Decision System and an Efficiency-Driven Culture: The Real Role of Accountants
View More
Hall Chadwick ESG
22022026
February Labor Governance Series – Part I Signals Behind the February Job-Hopping Wave: Rebuilding Employee Trust Through Corporate Governance to Create a Sustainable and Happy Workplace

Every February, one of the most common concerns voiced by business owners is: “After the Lunar New Year, people become restless. I’m afraid we won’t be able to retain our talent.”

However, from a corporate governance perspective, this issue deserves a different interpretation. February is not a “talent retention month,” but rather a stress test of institutional credibility.

SMEs ESG

Sustainability Accounting

ESG Compliance

Climate Risk

Carbon Disclosure

Carbon Emission Management

Corporate Sustainability

Integrated Financial Reporting

Sustainability Report

TCFD

IFRS S2

IFRS S1

ESG Reporting

Taiwan ESG Regulations 2025

Corporate Accounting Advisory

Finance

Sustainability

ESG

Accounting

Japanese Businesses

Taiwanese Businesses

Yaofeng

Hall Chadwick Taiwan
more
February Labor Governance Series – Part I Signals Behind the February Job-Hopping Wave: Rebuilding Employee Trust Through Corporate Governance to Create a Sustainable and Happy Workplace
View More
Hall Chadwick ESG
08022026
The Financial Value of the ‘S’ Pillar: A New Hotspot in 2026 Sustainability Disclosures—How Employee Pay Structures and DEI Data Influence Corporate Creditworthiness

Over the past few years, when most companies talked about ESG, their attention was almost entirely focused on the “E”—the environmental pillar.Carbon emissions, energy use, and capital investment have already become baseline competencies for finance and accounting teams.

From 2026 onward, however, what begins to influence financing terms and credit ratings most directly is often not E, but S.

From an accountant’s perspective, it is worth stating this plainly:
banks and investment institutions are no longer looking only at how much carbon you emit. They are increasingly asking a different question—whether your organization is structurally resilient enough to endure.

SMEs ESG

Sustainability Accounting

ESG Compliance

Climate Risk

Carbon Disclosure

Carbon Emission Management

Corporate Sustainability

Integrated Financial Reporting

Sustainability Report

TCFD

IFRS S2

IFRS S1

ESG Reporting

Taiwan ESG Regulations 2025

Corporate Accounting Advisory

Finance

Sustainability

ESG

Accounting

Japanese Businesses

Taiwanese Businesses

Yaofeng

Hall Chadwick Taiwan
more
The Financial Value of the ‘S’ Pillar: A New Hotspot in 2026 Sustainability Disclosures—How Employee Pay Structures and DEI Data Influence Corporate Creditworthiness
View More
Hall Chadwick Insights
06022026
Progress Completed, Yet Unable to Move Forward

When Taiwan–Japan collaborations stall, it is often difficult to pinpoint which step has gone wrong. Required documents have already been submitted, processes are proceeding according to the original plan, and both sides appear to be pushing their work forward.

Japanese Businesses

Taiwanese Businesses

Sharing

Yaofeng

Hall Chadwick Taiwan
more
Progress Completed, Yet Unable to Move Forward
View More
Hall Chadwick ESG
25012026
Reading the Signals Behind a Potential Delay of the EU CBAM: Should Taiwanese Exporters Continue Transforming or Wait and See? Financial Strategies for ‘International Carbon Border Taxes

In recent months, a new narrative has started to circulate in the market:
“It seems the EU CBAM may be postponed until 2027. Does that mean we can afford to wait and see?”

Many Taiwanese exporters—particularly in steel, aluminum, cement, chemicals, and other energy-intensive manufacturing sectors—are quietly weighing the same question:
should capital expenditures be put on hold, at least for now?

From the perspective of an accountant and financial advisor, I would put it bluntly:
a delay is not a cancellation—and waiting may ultimately prove to be the most expensive option of all.

SMEs ESG

Sustainability Accounting

ESG Compliance

Climate Risk

Carbon Disclosure

Carbon Emission Management

Corporate Sustainability

Integrated Financial Reporting

Sustainability Report

TCFD

IFRS S2

IFRS S1

ESG Reporting

Taiwan ESG Regulations 2025

Corporate Accounting Advisory

Finance

Sustainability

ESG

Accounting

Japanese Businesses

Taiwanese Businesses

Yaofeng

Hall Chadwick Taiwan
more
Reading the Signals Behind a Potential Delay of the EU CBAM: Should Taiwanese Exporters Continue Transforming or Wait and See? Financial Strategies for ‘International Carbon Border Taxes
View More
Hall Chadwick Insights
23012026
Japanese Tax Accountants Are Doing Their Job—So Why Is Ongoing Oversight Still Needed on the Taiwan Side?

When Taiwanese companies first establish subsidiaries in Japan, they rarely feel the complexity of the accounting structure right away. Accounting matters on the Japanese side are handled by tax accountants, with corporate tax and consumption tax filed in accordance with local regulations.

Japanese Businesses

Taiwanese Businesses

Sharing

Yaofeng

Hall Chadwick Taiwan
more
Japanese Tax Accountants Are Doing Their Job—So Why Is Ongoing Oversight Still Needed on the Taiwan Side?

TAG

PAPULAR

IFRS S1/S2 First-Year Adoption: Three Key Preparations Companies Should Complete by March 2026

Capital markets are evolving: How will ESG risks be incorporated into bank loan assessments from 2026?

From Annual Reports to Sustainability Reports: The Sustainability Information Integration Process Companies Should Initiate After Finalizing Their March Financial Statements

Financial Statements Are Not the End Goal: Three ESG Risk Disclosures Companies Should Review Before Board Approval in 2026

February Labor Governance Series – Part II From the Job-Hopping Wave to Internal Control Risk: Quantifying Personnel Costs under ESG Governance to Build a Financial Management Framework for Organizational Stability

Between the Ringi Decision System and an Efficiency-Driven Culture: The Real Role of Accountants

Hong Kong: Safe Haven or Transit Hub? — Capital Confidence and Its Reconfiguration in Times of Structural Change

February Labor Governance Series – Part I Signals Behind the February Job-Hopping Wave: Rebuilding Employee Trust Through Corporate Governance to Create a Sustainable and Happy Workplace

First
Prev
1
2
3
4
5
6
7
next
Last

IFRS S1/S2 First-Year Adoption: Three Key Preparations Companies Should Complete by March 2026

Capital markets are evolving: How will ESG risks be incorporated into bank loan assessments from 2026?

From Annual Reports to Sustainability Reports: The Sustainability Information Integration Process Companies Should Initiate After Finalizing Their March Financial Statements

Financial Statements Are Not the End Goal: Three ESG Risk Disclosures Companies Should Review Before Board Approval in 2026

Hong Kong: Safe Haven or Transit Hub? — Capital Confidence and Its Reconfiguration in Times of Structural Change

February Labor Governance Series – Part II From the Job-Hopping Wave to Internal Control Risk: Quantifying Personnel Costs under ESG Governance to Build a Financial Management Framework for Organizational Stability

Between the Ringi Decision System and an Efficiency-Driven Culture: The Real Role of Accountants

February Labor Governance Series – Part I Signals Behind the February Job-Hopping Wave: Rebuilding Employee Trust Through Corporate Governance to Create a Sustainable and Happy Workplace

The Financial Value of the ‘S’ Pillar: A New Hotspot in 2026 Sustainability Disclosures—How Employee Pay Structures and DEI Data Influence Corporate Creditworthiness

Progress Completed, Yet Unable to Move Forward

Reading the Signals Behind a Potential Delay of the EU CBAM: Should Taiwanese Exporters Continue Transforming or Wait and See? Financial Strategies for ‘International Carbon Border Taxes

Japanese Tax Accountants Are Doing Their Job—So Why Is Ongoing Oversight Still Needed on the Taiwan Side?