The Taiwan Monthly

ESG

TWSE concluded 2026 GHG inventory workshops, continued to support corporate carbon management

The Taiwan Stock Exchange (TWSE), together with the Taipei Exchange (TPEx), the Taiwan Futures Exchange (TAIFEX), and the Taiwan Depository & Clearing Corporation (TDCC), concluded the 2026 Greenhouse Gas (GHG) Inventory Practical Workshops on October 7. Two workshops covering general GHG inventory practices and the semiconductor industry were held in the first half of the year. Another six workshops, comprising one general course and five industry-specific courses, were held in Taipei, Hsinchu, Taichung, and Kaohsiung in the second half. In total, eight workshops were held this year to help TWSE- and TPEx-listed companies improve their GHG inventory and carbon management capabilities.

 

This year's workshops focused on two main themes: the Green Securities Certification System and Scope 3 GHG inventory practices. Industry-specific courses covered electronics; chemicals, biotechnology, and healthcare; steel and cement; and building materials and construction. The courses introduced the Green Securities Certification System and the Reference Guidelines for Determining Sustainable Economic Activities. They also covered the GHG Protocol methodology used for IFRS S2 reporting and practical considerations for transitioning from ISO 14064-1:2018 to the GHG Protocol. Through industry case studies and hands-on exercises, participants learned how to identify Scope 3 emission sources, collect activity data, calculate emissions, and develop emissions-reduction strategies.

 

TWSE noted that, on September 23, 2026, the Financial Supervisory Commission (FSC) announced revisions to the “Roadmap for Taiwan’s Adoption of IFRS Sustainability Disclosure Standards” and the “Sustainable Development Roadmap for Listed Companies.” The revisions aim to maintain the quality of sustainability disclosures while balancing industry competitiveness. Under the revised schedule, all TWSE- and TPEx-listed companies are required to disclose Scope 1 and Scope 2 GHG emissions covering the entities included in their consolidated financial statements in 2027. GHG inventories form an important basis for climate governance and sustainability transition. Companies should continue to improve their governance, management, and disclosure processes for climate-related information and incorporate climate-related risks and opportunities into daily operations and strategic planning.

 

TWSE will continue to provide training, practical guidance, and digital resources in line with the FSC's sustainability policies and companies' practical needs. These efforts will help companies strengthen GHG management, improve sustainability disclosures, and build climate resilience while supporting the sustainable development of Taiwan's capital market.

 

Selected content from the workshops will be edited into videos and made available on the ESG InfoHub (https://esg.twse.com.tw/ESG/front) and the IFRS Sustainability Disclosure Alignment section (https://isds.tpex.org.tw/IFRS/front/#/main/home) for public viewing.

 

For further information, please contact Ms. Chang at 1463@twse.com.tw.