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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

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.

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 ro

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.

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.

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 fo

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.

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