The Taiwan Monthly

ESG

"2025 IFRS Sustainability Disclosure Standards Conference" successfully concluded with active participation from listed companies demonstrating strong sustainability commitment

To welcome the new era of sustainability in 2026 and assist listed companies in smoothly aligning with the IFRS Sustainability Disclosure Standards, the Taiwan Stock Exchange (TWSE), in collaboration with the Taipei Exchange (TPEx), Taiwan Futures Exchange (TAIFEX), and Taiwan Depository & Clearing Corporation (TDCC), jointly held the “2025 IFRS Sustainability Disclosure Standards Conference.” Four sessions were conducted in Taipei, Hsinchu, Taichung, and Kaohsiung, with the final session concluded on November 10, 2025. The events featured lively interactions on-site, reflecting companies’ strong commitment to sustainability issues. 

The conference focused on IFRS S2 Climate-Related Disclosures, presenting the standards through practical examples from four industries. Common questions and challenges faced by companies during implementation were shared, along with detailed guidance on the implementation timeline and required steps for Phase 2 companies (with paid-in capital of NT$5 billion or more but less than NT$10 billion). This supported participants in gaining a deeper understanding of the standards’ objectives and framework combined with preparing them for disclosing sustainability-related financial information in future annual reports. 

As a key promoter of sustainable development in Taiwan’s capital market, the TWSE organizes multiple seminars each year to assist listed companies in aligning with IFRS Sustainability Disclosure Standards. Together with related securities organizations, the TWSE has established the “IFRS Sustainability Disclosure Standards Alignment Area” (https://isds.tpex.org.tw), offering a one-stop service for sustainability information, including the latest news, practical guidance and examples, seminar videos, plus Q&A resources. In 2025, the hub was further enhanced by categorizing and consolidating the Q&A by topic, listing answers individually, adding new Q&A content, and implementing a site-wide search function to help users quickly find relevant information. In response to the Phase 2 company implementation plan starting in Q4, the hub has updated the “Dedicated Roadmap for Phase 2 Companies,” detailing required actions, key deliverables, and timelines for board reporting and filing. Companies are encouraged to make full use of this resource.

For further information, please contact Ms.Lo at 1238@twse.com.tw.