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With the official release of IFRS S2 “Climate-related Disclosures,” companies are no longer just expected to report on ESG initiatives—they are now required to specifically disclose the impacts of climate change on their financial statements.
Two key disclosure obligations closely tied to finance and accounting teams are: the impact of climate risk scenarios on asset impairments, and the integration of carbon costs and policy risk factors into cash flow forecasts. However, many companies have yet to realize that conducting this level of financial risk analysis hinges on having institutionalized carbon footprint data. Without credible emissions data and climate parameters, it becomes impossible to build impairment models or support the disclosures in financial statement notes, ultimately leading to trust risks and audit challenges.

As the role of Japanese companies in Taiwan shifts—from traditionally being offshore manufacturing hubs to evolving into service-oriented, market-driven, and regional operational centers—their talent strategies are now facing structural challenges. In recent years, the attractiveness of Japanese firms to Taiwanese talent has gradually declined, not merely due to decreasing salary competitiveness, but also because their organizational culture and governance models have lagged behind the pace of change in Taiwan’s workplace environment.

On January 20, 2025, U.S. President Trump announced the country’s renewed withdrawal from the Paris Agreement. This declaration has once again heightened international sensitivities around climate commitments and disclosure policies. What companies now face is not just shifting international policies, but the real risk of fragmentation in ESG disclosure logic and standards.
While the EU continues to tighten disclosure requirements, the U.S. may move in the opposite direction, easing regulations. Without stable internal systems, companies will struggle to cope with these external shifts.
In this climate of global disclosure uncertainty, what companies need most is not more reporting templates, but a proactive early warning mechanism and a solid institutional foundation led by the finance and accounting teams.

Do you truly understand what it means when someone says, “We’ll think about it”? “How do you feel about this proposal?” — “Hmm... Let me consider it.” You leave the meeting full of hope, only to hear nothing for a week, then two. What does that silence re

As sustainability disclosure regulations become increasingly stringent, ESG reporting is no longer “just about writing a good report.” It has evolved into a critical foundation for corporate integrity and risk management. In Taiwan, both the Financial Supervisory Commission (FSC) and the Taiwan Stock Exchange Corporation（TWSE) have recently made it clear that companies are expected to establish internal control mechanisms for sustainability information—to ensure accuracy and consistency in ESG disclosures.
However, in practice, many companies still struggle with one key question: Where do we begin when building an effective ESG internal control system?

When Taiwanese companies engage in cross-border collaboration with their Japanese counterparts, they often encounter a puzzling situation: “For the same matter, why do Japanese companies require so many layers of reporting and multiple approvals?” In this

April 22 marks Earth Day—a moment when businesses and society take a step back to reflect on their sustainability efforts. As we’re reminded of the urgency of climate and environmental issues, companies should also ask themselves: Is ESG disclosure merely a compliance checkbox, or a strategic tool to safeguard long-term resilience?
According to Taiwan’s Financial Supervisory Commission’s 2023 “Sustainable Development Roadmap for Listed Companies 2.0” and the IFRS S2 climate-related disclosures standards taking effect in 2024, ESG reporting is no longer just about brand image or regulatory obligations. It is fast becoming a core component of a company’s risk management system.In this article, we’ll explore how ESG disclosures help companies identify emerging risks early on—shifting the mindset from passive compliance to proactive control.

As economic ties between Taiwan and Japan continue to deepen, an increasing number of Taiwanese companies are entering the Japanese market in search of new growth and transformation opportunities.

While recent U.S. tariff policies toward global imports show signs of partial easing—with some industries temporarily added to exemption lists—the overall market atmosphere appears to be slightly less tense. However, this should not be mistaken as the end

Hall Chadwick Taiwan was honored to represent our firm at the grand opening celebration of Hall Chadwick’s new Hong Kong office on March 14 of this year.

On April 2, 2025, the U.S. announced the imposition of punitive high tariffs (base rate of 10%, with higher rates for some countries) on the "Top 15 Trade Surplus Countries."

Traditionally, financial reports have been the cornerstone for investors, financial institutions, and regulators to assess a company’s performance. However, with sustainability becoming a global priority, "non-financial indicators" —such as carbon emissions, environmental impact, and social responsibility—are increasingly recognized as critical factors in evaluating corporate value. Carbon reporting, including carbon footprint disclosures and sustainability reports, is emerging as a new standard for transparent and responsible business practices. In this evolving landscape, accountants—with their deep expertise in finance and compliance—are becoming key enablers of ESG implementation.