The Taiwan Monthly

ESG

Enhancing companies’ practical capabilities in sustainability disclosure: TWSE successfully concludes “IFRS S2 disclosure implementation workshop”

The Taiwan Stock Exchange (TWSE), together with the Taipei Exchange, Taiwan Futures Exchange, and Taiwan Depository & Clearing Corporation, successfully concluded four IFRS S2 Disclosure Implementation Workshops in Taipei, Hsinchu, and Kaohsiung on June 17, 2026. The workshops were designed to assist second-phase companies, namely those with paid-in capital of NT$5 billion or more but less than NT$10 billion, in preparing for alignment with the IFRS Sustainability Disclosure Standards. Professional lecturers from the Big Four accounting firms were invited to provide hands-on training, attracting active participation from listed companies and reflecting companies’ strong commitment to sustainability disclosure.

 

The TWSE stated that ESG has become a core issue for corporate operations and capital markets in recent years. Starting in 2026, Taiwan’s capital market will officially enter a new era of sustainability. To help TWSE- and TPEx-listed companies smoothly align with the sustainability standards, the TWSE, following the enthusiastic response to last year’s IFRS S2 Climate-related Disclosure Implementation Workshop for first-phase companies with paid-in capital of NT$10 billion or more. The workshops provided hands-on practical training, including how to connect the IFRS S2 implementation guidance with disclosure examples, as well as gap analysis between current sustainability information and IFRS S2 requirements, corporate strategies and financial impacts in response to climate-related risks and opportunities, and scenario analysis for climate resilience. These sessions aimed to enhance the practical capabilities of sustainability team members at TWSE- and TPEx-listed companies in applying IFRS S2 and to promote communication among participants.

 

The TWSE pointed out that the IFRS Sustainability Disclosure Standards mainly integrate international sustainability disclosure frameworks such as GRI, TCFD, and SASB to establish a consistent and comparable basis for sustainability information disclosure. As TWSE- and TPEx-listed companies have been required to prepare sustainability reports across the board since 2025, they have gradually accumulated experience in collecting, managing, and disclosing sustainability information. The TWSE also emphasized that the adoption of the IFRS Sustainability Disclosure Standards does not require companies to start from scratch. Rather, it represents a further enhancement of their existing sustainability reporting practices. The IFRS Sustainability Disclosure Standards Alignment Portal (https://isds.tpex.org.tw) website will continue to provide updated resources, including implementation guidance and disclosure examples, to help listed companies advance their sustainability transition.

 

 For further information, please contact Mr. Sung at 1508@twse.com.tw.