Dr. Ching-Yuan Hsiao is an Associate Professor of Risk Management and Insurance of Tamkang University, Taiwan. He received his doctoral degree in Risk Management and Insurance from National Chengchi University (NCCU) in 2018. After a brief stint as a postdoctoral research fellow at National Chengchi University, he was appointed to the Department of Risk Management and Insurance at Tamkang University as an Assistant Professor in August, 2019, and was promoted to Associate Professor since Feburary, 2024. Since August, 2023, Dr. Hsiao also serves a research fellow for the Higher Education SPROUT Project carried by The Center of Business Sustainability Management atNational Chengchi University. In this role, His main duty is to establish task force on climate-related financial disclosures (TCFD) evaluation system to assess Taiwan's financial institutions' TCFD report disclosure quality. Dr. Hsiao's research areas include corporate finance, internal capital markets, risk management, corporate governance, and corporate social responsibility. His papers have been published in several internationally recognized journals, which include International Review of Financial Analysis, International Review of Economics and Finance, Economic Modelling, North American Journal of Economics and Finance, Geneva Papers on Risk and Insurance-Issue and Practice, Academia Economic Papers. Moreover, he also serves as the reviewer in International Review of Financial Analysis; Journal of International Financial Markets, Institutions and Money; Geneva Papers on Risk and Insurance- Issue and Practice; Risk Management and Insurance Review.