n the global business landscape, the significance of Environmental, Social, and Governance (ESG) continues to rise. As international regulatory requirements become more stringent, companies must enhance ESG transparency and sustainability practices to maintain competitiveness and comply with global standards. As a member of RSM International, RSM Taiwan is committed to helping businesses excel in the ESG field and ensuring they can adapt to evolving regulatory requirements.

​

Taiwan’s ESG Development Status

According to a 2023 announcement by the Financial Supervisory Commission (FSC), Taiwan will gradually require listed companies to follow international sustainability disclosure standards:​

  • Starting from 2026: Listed companies with a capital exceeding NT$10 billion will be required to adopt the ISSB S1 and S2 sustainability disclosure standards.
  • Starting from 2027: Listed companies with a capital exceeding NT$5 billion will be included in this framework.
  • Starting from 2028: All listed companies will be required to comply with these standards.。​

To ensure the consistency and comparability of ESG reports, companies must adhere to internationally recognized frameworks, including:​

  • Global Reporting Initiative (GRI): Provides guidelines for reporting sustainability impacts and performance.
  • Task Force on Climate-related Financial Disclosures (TCFD): Focuses on the disclosure of climate-related risks and opportunities.
  • Sustainability Accounting Standards Board (SASB): Offers industry-specific sustainability reporting standards highlighting financially material ESG factors.。​

Additionally, to strengthen the disclosure and transparency of relevant information, the threshold for applying these standards is expected to be gradually lowered, encouraging more companies to align with global sustainability reporting standards.​

 

 

 

 

Key market insights

Environmental sustainability is gaining increased attention in Taiwan. The country recently passed the Climate Change Response Act, replacing its previous Greenhouse Gas Reduction and Management Act, to accommodate the EU’s Carbon Border Adjustment Mechanism. This act includes new legislation on carbon fees and a carbon trading system

However, ESG encompasses not only environmental sustainability but also corporate governance and social responsibility. 

In recent years, Taiwan's Financial Supervisory Commission has actively encouraged companies to embrace corporate sustainability, contributing to the gradual maturation of Taiwan's ESG landscape. Despite this progress, challenges remain—particularly around effective policy implementation and shifts in corporate culture. As global ESG standards evolve, Taiwan continues to seek more effective solutions to address these challenges and strengthen its commitment to sustainable practices.

我國制定了雄心勃勃的氣候目標，即到 2030 年將碳排放量在 2005 年的基礎上減少 26% 至 30%，到 2050 年實現淨零排放。

我國的碳費旨在起到經濟激勵作用，而不僅僅是一種創收工具。​自 2025 年起，我國將進入碳定價新階段，以政府與民間投資結合的方式，推動綠色成長。​

  • 第一階段：​碳費將適用於主要排放者，主要是電力、天然氣供應和製造業，這些產業每年排放量超過 25,000 噸二氧化碳當量。​約有 500 個設施屬於此類，佔台灣總排放量的 54% 左右。​隨著時間的推移，碳費的排放門檻將分階段降低，首先從 25,000 噸降低到 15,000 噸，最終降低到 10,000 噸。
  • 費用架構：​碳費標準為每公噸二氧化碳當量 300 元新台幣。​符合特定自主減量計畫的公司可能有資格享受每噸新台幣 50 元或 100 元的減價。​
  • 年度申報：​企業應在每年 5 月底前根據上一年的排放量申報，並繳納相應費用。​
  • 長期費用調整：​為與全球碳定價保持一致，審查委員會建議逐步提高費用，2030 年後費用可能達到每噸新台幣 1,200 至 1,800 元。

These measures reflect Taiwan's commitment to corporate sustainability transparency, consistency, and global alignment.

Explore Other Asia-Pacific Region

Explore the evolving sustainability regulatory landscape shaping key APAC countries, highlighting significant reforms and emerging policies.​
 

Introduction

Australia

China

India

Indonesia

Malaysia

Philippines

Singapore

Vietnam

Contact our ESG and management professionals

Complete this form and an RSM representative will be in touch.

Services Request