The Taiwan Monthly

ESG

All listed companies complete sustainability report disclosure, ushering in a new era of sustainable capital markets.

Since 2014, the TWSE has progressively promoted the issuance of sustainability reports (formerly known as corporate social responsibility reports) by listed companies. This initiative guides enterprises to disclose their strategies, plans, and achievements across the three core dimensions of Environmental, Social, and Governance (ESG), thereby strengthening communication and interaction with their stakeholders.

The TWSE stated that all 1,029 listed companies successfully met the August 31, 2025 deadline for submitting their 2024 sustainability reports. This accomplishment signifies a new landmark in sustainability disclosure for the Taiwan capital market.

In alignment with Taiwan's "2050 Net-Zero Emissions" target and the government's "Green Growth and 2050 Net-Zero Transition" policy objectives, the Financial Supervisory Commission (FSC), in collaboration with the Ministry of Environment, Ministry of Economic Affairs, Ministry of Transportation and Communications, Ministry of the Interior, and Ministry of Agriculture, jointly announced the second edition of the "Reference Guidelines for the Determination of Sustainable Economic Activities" and the "Recommended Content for Transition Plans" at the end of 2024. These frameworks are designed to support the financial sector and corporations in their decarbonization transition, fostering progress towards carbon reduction and sustainability. In support of these policies, the TWSE has enhanced the "ESG InfoHub" to enable listed companies to disclose information on their sustainable economic activities, thereby reinforcing the connection between the capital market and sustainable development.

Looking ahead, the TWSE will continue to guide the capital market in aligning with global standards. The Exchange plans to integrate Sustainability Accounting Standards Board (SASB) metrics reporting functionality into the "ESG Genplus." This will encourage listed companies to disclose industry-specific material sustainability information in line with international standards, which will enhance the basis for cross-border comparisons and attract more ESG-focused international capital to Taiwan's market.

Promoting high-quality sustainability disclosure is a vital component of building a sound capital market. The TWSE will continue to leverage institutional innovation and digital tools to help enterprises deepen their ESG practices, working hand-in-hand with market participants to forge a more resilient and sustainable capital market for Taiwan.

For further information, please contact Mr.Hsieh at 1295@twse.com.tw.