This issue centers around the theme of "resilience," inviting experts from both industry and academia to contribute articles on a range of topics, including impact investing in the face of the climate crisis, carbon-embedded art trading, agricultural carbon sequestration, ESG transformation case studies, and digital transformation.

This issue highlights the transformation of sustainability strategies, focusing on SDG localization, impact assessment, corporate governance, and supply chain resilience. It also covers key trends in renewable energy, carbon management, sustainable finance, urban governance, and healthcare, and introduces how the OSCAR Academy cultivates Taiwan’s sustainability talent through cross-domain education.