As the rapid advancement of AI converges with global sustainability transitions, accurately assessing the value of technological innovation and intangible assets has become central to investment decisions and corporate governance. To help industry leaders and investors navigate these emerging valuation paradigms, the Taiwan Economist Society hosted the “AI, IP, ESG and Biodiversity Valuation Workshop” on November 4 in Taipei, in collaboration with the Chinese Association of Business and Intangible Assets Valuation (CABIAV) and Biomimicry Taiwan. The event brought together leading experts from Taiwan and abroad to explore next-generation valuation approaches at the intersection of AI, intellectual property, and sustainable developments.

The workshop opened with remarks from Prof. Robert Su, the co-founder and former Chairmen of CABIAV. The first speaker, Dr. Julie Sun, President of the Taiwan Economist Society, has long been engaged in intellectual property valuation, sustainability and policy research. She currently serves as Executive Director of CABIAV and Chair of the AI & ESG Committee under CABIAV, and is also the founding Chairmen of Biomimicry Taiwan. Her presentation, “Valuation of AI, IP, and ESG,” guided participants through global capital markets and ESG valuation trends, highlighting the interplay between market capitalization, brand value, and governance performance. She further examined the fundraising and valuation challenges faced by AI startups—including the role of intangible assets, team premium, and technology milestones—and introduced decision-making models commonly used in biotech R&D valuation. Dr. Sun emphasized that the development of AI and biotechnology are reshaping valuation logics, and that the ability to identify “future, unrealized value” is becoming a defining capability for next-generation investors and strategic leaders.

The second speaker, Mr. Shun-Yi Fang, VP of the Sustainability Division at Taiwan Economic Journal (TEJ), delivered a session titled “Foreseeable shocks: How natural and physical risks impact corporate value.” He presented the financial implications of climate and nature-related risks and outlined the evolution from TCFD to TNFD disclosure frameworks. Through case-based analysis, he demonstrated how extreme weather, flooding, and drought events translate into asset impairment and operational disruptions, and discussed how ESG disclosure quality influences corporate financing conditions and valuation outcomes.

The keynote address was delivered by Mr. William A. Hanlin, Jr., President and CEO of the International Association of Certified Valuation Specialists (IACVS). In his talk, “Evolution of Business Valuation Best Practices: AI, ESG, and IP,” Mr. Hanlin provided a global overview of AI’s emerging role and limitations in professional valuation practice. He also discussed methods for integrating ESG factors into valuation reports, while sharing current international standards, best practices, and ESG developments.

The workshop concluded that the convergence of AI and ESG represents not only a global shift in valuation standards but also a critical opportunity for restructuring corporate competitiveness. Together, the three sessions—spanning AI technologies, intellectual property, climate and nature-related risks, and evolving global disclosure frameworks—introduced new perspectives that will help strengthen the intangible asset valuation capabilities and sustainable governance practices. Moving forward, it is expected to advancing cross-disciplinary valuation methodologies, promoting alignment of international policies and regulations, and contributing to a value-driven sustainable economic ecosystem.