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With the implementation of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) in the EU, companies around the world are facing the most stringent ESG disclosure requirements in history.

In 2016, Japan introduced the Society 5.0 policy framework in its 5th Science and Technology Basic Plan, aiming to deeply integrate cyberspace and physical space through AI, IoT, and big data to address societal issues such as aging populations and freque

As ESG becomes central to business operations, Taiwan’s regulations will take another step forward in 2025. From carbon fees and sustainability disclosures to cross-department collaboration, finance departments must plan and allocate related budgets in advance. In the past, many companies saw ESG as an additional burden, which led to reports and frameworks that were merely procedural. However, the next wave of policy trends is gradually turning ESG into a quantifiable cost, an institutionalized process, and a subject of scrutiny. With new requirements — from listed company disclosure rules and carbon fee collections to sustainability-linked financial ratings — companies that fail to plan ESG spending early may face rising costs, higher capital expenses, or be rated as high-risk suppliers.

"I want to work abroad, but not too far from Asia." This sentiment has become increasingly common in Taiwanese job forums and career communities. Japan, once seen as a conservative choice, is now becoming a preferred destination for young Taiwanese with l

Financial instruments are steadily becoming a vital channel for global ESG financing. They also place higher demands on companies to ensure transparency in financial reporting and the maturity of their internal systems. In Taiwan, the Financial Supervisor

Net-zero commitments and ESG regulations are becoming the shared language of global supply chains. In recent years, mechanisms such as the Carbon Border Adjustment Mechanism (CBAM), the International Sustainability Standards Board (ISSB), and the Science Based Targets initiative (SBTi) have gradually taken effect, making carbon accounting, carbon certificates, and green procurement not just an added option, but a baseline requirement for any company that wishes to remain part of the global supply chain.

As sustainability disclosure moves into the audit-ready IFRS S1/S2 framework, more companies are beginning to realize that ESG is no longer just a “report-writing task” for the annual report. Instead, it is a systemic challenge where auditors cross-check line by line. Every expense classification, invoice, and depreciation entry in a company’s financial statements becomes a verifiable basis for ESG reporting.

As the impact of climate change intensifies and sustainability issues attract greater attention, countries around the world are accelerating energy transitions and the pursuit of carbon neutrality. The European Union has introduced the Net-Zero Industry Act, the United States is advancing the Clean Competition Act, while in the Asia-Pacific region, Japan’s Green Growth Strategy and Taiwan’s Energy Transition Policy are driving efforts to develop green energy and environmental technologies.

Although there is talk of a possible delay in the implementation of CBAM, companies cannot overlook the compliance pressure and systemic transformation it represents. Export-oriented industries, in particular, will face rising customs and tax reporting costs if their supply chain carbon data and accounting systems are not yet aligned—and they may lose their competitive edge in international markets.

When Japanese and Taiwanese companies sit at the same table, language is no longer the biggest barrier. Yet misalignments often emerge—in project pacing, decision-making processes, and even interdepartmental coordination. In recent years, it's become common for Taiwanese companies to expand into Japan, and for Japanese companies to scale operations in Taiwan. Both sides are no longer strangers.

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.