The Taiwan Monthly

ESG

"2026 IFRS sustainability disclosure standards adoption plan conference” was held on October 21

To 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 2026 IFRS Sustainability Disclosure Standards Adoption Plan Conference. Four sessions were conducted in Taipei, Hsinchu, Taichung, and Kaohsiung, with the first session scheduled for October 21, 2026. Phase 3 listed companies, as well as companies with paid-in capital of less than NT$2 billion, are encouraged to register to stay informed of the latest policy developments and key implementation matters.

 

On September 23, 2026, the Financial Supervisory Commission (FSC) revised the Roadmap for Taiwan’s Adoption of IFRS Sustainability Disclosure Standards. Under the revised roadmap, the scope of companies subject to Phase 3 requirements was adjusted from all listed companies with paid-in capital of less than NT$5 billion to: (1) non-financial and non-insurance companies with paid-in capital of at least NT$2 billion but less than NT$5 billion; (2) companies with paid-in capital of less than NT$2 billion that are subject to greenhouse gas inventory registration and verification requirements announced by the Ministry of Environment; and (3) financial and insurance companies with paid-in capital of less than NT$5 billion. The revised roadmap also introduces a number of transitional measures regarding disclosure requirements, assurance, and filing deadlines, with the aim of maintaining the quality of sustainability disclosures while appropriately balancing companies’ adoption costs with the information needs of investors and other stakeholders.

 

The conference featured representatives from the Securities and Futures Bureau, who explained the latest policy adjustments, as well as experts from the Big Four accounting firms, who introduced the fundamentals of the IFRS Sustainability Disclosure Standards from a practical perspective. Detailed guidance was provided on the implementation timeline and required steps for Phase 3 companies, together with IFRS S2 disclosure examples. This supported participants in gaining a deeper understanding of the standards and the overall process for preparing sustainability-related financial disclosures in annual reports. Through the conference, the TWSE aimed to assist listed companies in building on their existing sustainability disclosure practices, strengthening the identification and management of sustainability-related risks and opportunities, and steadily enhancing the quality of sustainability disclosures.

 

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