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“I’ve been working in Taiwan for over a year now, and my company withholds tax from my salary every month — so everything should be fine, right?”
This is a quiet assumption held by many Japanese employees working in Taiwan. With payroll withholding in place and HR handling the paperwork, everything appears to be in order.

For internationally active business owners, asset preservation and succession planning have long represented fundamental pillars of sustainable enterprise management.
However, by 2026, with the full implementation of Controlled Foreign Company (CFC) regimes alongside the operational maturity of the Common Reporting Standard (CRS) for automatic exchange of financial account information, cross-border asset management has effectively entered an era of global tax transparency.

Every May, companies tend to focus on Mother’s Day campaigns and employee appreciation activities. Yet in 2026, as sustainability disclosure standards such as IFRS S1 and S2 become increasingly embedded across global capital markets, organizations are being required to redefine the very meaning of corporate resilience through a broader governance and enterprise management lens.
The qualities traditionally associated with motherhood — empathy, collaboration, and the ability to manage multiple responsibilities simultaneously — closely align with the core principles of DEI (Diversity, Equity, and Inclusion), which have become central to modern corporate governance and human capital strategy.

As May 1st—International Workers’ Day—approaches each year, many business owners and Chief Financial Officers (CFOs) tend to focus primarily on booking employee benefits and managing holiday arrangements. However, with the full implementation of global ESG disclosure standards (such as IFRS S1 and S2) in Taiwan in 2026, corporate spending on “people” should no longer be viewed merely as an “expense” on the income statement. Instead, it should be redefined as an “asset” with the potential to generate value.

As the May tax filing season approaches, many business owners and financial executives are immersed in the reconciliation of accounts and supporting documents. In the 2026 business landscape, we have observed a compelling shift: leading enterprises no longer view ESG (Environmental, Social, and Governance) as a mere operational burden, but rather as a strategic tax planning tool.

Under traditional business logic, corporate engagement in social initiatives (Social) has typically been viewed as a one-way allocation of resources. In annual financial statements, records related to philanthropy were often limited to donation receipts or tax-deduction documentation.

However, as sustainability disclosure requirements evolve in 2026 from “activity-based” to “impact-verified,” business leaders and investors are beginning to ask a fundamental question:“How much real impact has every dollar we invested actually created for society?”

Every year on April 22, “Earth Day” may have once been nothing more than a PR opportunity for many business leaders—perhaps a chance to take tree-planting photos for sustainability reports. However, as we enter 2026, environmental issues are no longer optional acts of social responsibility, but a highly material variable that directly impacts corporate balance sheets.

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.

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.

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.

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.

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, int