Journal
Field notes
Short pieces for finance and compliance teams mid-cycle — written from readiness engagements, not from generic productivity advice.
What Taiwan finance teams should freeze before ESG assurance starts
A practical freeze list for controllers: metrics, boundaries, and narrative claims that should stop changing once the assurance firm arrives.
Evidence binders that assurance reviewers actually open
Folder structures, naming conventions, and ownership notes that keep ESG evidence usable under time pressure.
Materiality workshops without the theatre
How finance and compliance can run a materiality discussion that produces decisions, not a wall of sticky notes.
Scope 3 categories that trip Taiwan manufacturing groups
Common calculation traps in purchased goods, upstream transport, and use-phase estimates for exporters based in Taiwan.