訪談重點 1. 趨勢與逆風並存：永續是人類社會的長期目標，雖受政治等逆風影響，但需要以活動與對話維持前進動能。 2. 準則收斂與相容性：日本轉向採用 TCFD 與 ISSB，並計劃以 ISSB 分類標準（taxonomy） 作為通用基礎；避免「字母湯」，以確保跨國資料相容。 3.產業導入落差：金融業因監管成熟、數據標準化而易導入 XBRL；農漁林、新創等自然本位或新興產業較難，未來需納入同一報導架構。 4. 資料標準化 × AI 的價值：XBRL 提供結構化、可機器讀取的數據，讓 AI 能更準確解析複雜報告；AI 與 XBRL 互補，放大分析與決策價值。 5. 給臺灣企業的行動建議：維持產業利潤與社會永續的良性平衡，持續強化治理與揭露，朝亞洲領導者邁進；日本願意深化合作。永續關乎個人與未來，從小處開始行動。 ________________________________________ "Standards × AI :：ISSB/TCFD, XBRL, and Taiwan’s Next Steps" English Key Takeaways: 1. Headwinds but Long-Term Goal: Sustainability faces political headwinds, yet remains a long-term societal objective that requires ongoing dialogue and action. 2. Convergence & Compatibility: Japan is aligning to TCFD and ISSB and plans to adopt the ISSB taxonomy as a common base; avoiding “alphabet soup” is key to interoperable data. 3. Sector Adoption Gap: Finance can adopt XBRL more easily due to mature regulation; natural-based sectors and startups (agriculture, fishery, forestry) are harder and must be brought into one reporting architecture. 4. Standardized Data × AI: XBRL’s structured, machine-readable data enables AI to interpret complex reports; together they enhance analytics and decision quality. 5. Advice for Taiwan business: Balance profitability with social and environmental sustainability, strengthen disclosures, and lead regionally; Japan stands ready to collaborate. Sustainability is personal—start small, act now.