The Taiwan Monthly
ESG
TWSE publishes practical tools and reference resources for sustainability information preparation and disclosure, supporting companies in enhancing disclosure quality and aligning with international standards
According to the “Roadmap for Taiwan’s Adoption of IFRS Sustainability Disclosure Standards” released by the Financial Supervisory Commission (FSC), TWSE- and TPEx-listed companies will adopt the IFRS Sustainability Disclosure Standards in three phases based on their paid-in capital, beginning with fiscal year 2026. To support the implementation of this policy, the TWSE amended the “Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies” in May 2026. Under the amended rules, listed companies that have already disclosed a dedicated sustainability-related financial information section in their annual reports and industry-based metrics in accordance with the SASB Standards are exempt from the requirement to disclose climate-related information and industry-specific sustainability metrics in their sustainability reports. This measure is intended to reduce reporting burdens on companies and enhance the efficiency of sustainability disclosures.
To further support listed companies in their adoption of the IFRS Sustainability Disclosure Standards and continuously enhance the quality of sustainability-related disclosures, the TWSE has released and updated a range of practical tools and reference resources.
1. New examples and supporting resources for the IFRS Sustainability Disclosure Standards
To assist companies adopting the “climate-first” approach in their initial year of implementation, the TWSE has released simplified and detailed disclosure examples for the IFRS Sustainability Disclosure Standards (IFRS S1 and S2), together with practical guidance materials and quick-reference guides, to help them transition smoothly to more comprehensive sustainability disclosure requirements in the following year.
The TWSE has also introduced “Existing Sustainability Information Applicable to IFRS S2” to help companies assess their existing sustainability information and identify information gaps for alignment with the IFRS Sustainability Disclosure Standards.
In addition, the TWSE has updated the “IFRS Sustainability Disclosure Standards FAQ” and the “IFRS S1 and S2 Transition Implementation Group (TIG) FAQ” to reflect regulatory amendments and practical implementation needs, helping companies stay informed of sustainability developments and relevant requirements in Taiwan and internationally.
2. Enhanced reference materials and tools for sustainability report preparation and disclosure
In response to the implementation of GRI 101: Biodiversity, the TWSE has updated its Sustainability Report Reference Examples and ESG digital platform disclosure templates to better support companies in preparing sustainability reports and meeting disclosure requirements.
The TWSE has released the Review Report on 2024 Sustainability Reports and Assurance Providers’ Working Papers of TWSE/TPEx-Listed Companies, which summarizes common disclosure deficiencies and provides recommendations for improvement, serving as an important reference for companies seeking to enhance disclosure quality and strengthen assurance practices.
Enhancing the transparency and quality of sustainability-related disclosures has become a critical foundation for Taiwanese companies in advancing their sustainability transformation and aligning with international standards. Going forward, the TWSE will continue to expand its range of supporting resources and practical guidance to help companies deepen their sustainability efforts and jointly foster a resilient and internationally competitive sustainable capital market.
For more information, please visit the “Practical Guidance and FAQs” section of the IFRS Sustainability Disclosure Standards Adoption Portal and the “Corporate Sustainability – Reference Materials” section of the Corporate Governance Center website:
• IFRS Sustainability Disclosure Standards Adoption Portal – Practical Guidance and FAQs: https://isds.tpex.org.tw/IFRS/front/#/main/practicalGuidance
• Corporate Governance Center – Corporate Sustainability – Reference Materials: https://cgc.twse.com.tw/responsibilityRef/listCh?dataType=Guidelines_ESG
For further information, please contact Ms. Lee at 1180@twse.com.tw.