Taiwan ESG Requirements

Taiwan has introduced mandatory sustainability reporting for listed companies, with phased implementation based on company size and market capitalization.

Regulatory Framework

Financial Supervisory Commission (FSC) — ESG disclosure regulations
Taiwan Stock Exchange (TWSE) — Listing requirements
Environmental Protection Administration — Environmental regulations

Key Requirements

Sustainability Reports — Mandatory for companies meeting size/revenue thresholds
TCFD Alignment — Climate-related disclosures following TCFD framework
GRI Standards — Primary reporting framework
Third-Party Assurance — Required for certain disclosures

Implementation Timeline

Phase 1 (2023): Capital > NT$10 billion
Phase 2 (2024): Capital > NT$5 billion
Phase 3 (2025): All listed companies

Why Taiwan ESG Matters

Taiwan is a global semiconductor hub (TSMC, MediaTek) and major electronics manufacturer. Taiwan's ESG regulations significantly impact global technology supply chains.

Primary Source Documents

Part of ESG Hub | Curated by Ascent Partners Foundation