Enhancing the Digitalization of Services and Regulatory Supervision through AI

• Utilizing AI-assisted review of annual reports and sustainability reports to enhance regulatory efficiency and review consistency
• Developing a one-stop sustainability report review mechanism, covering review, verification, analysis, and automated generation of draft review reports
• Promoting digitalized regulatory supervision in response to the adoption of the IFRS Sustainability Disclosure Standards

Expanding the Functionality of ESG Digital Platforms

• Operating an ESG digital platform launched in May 2024 for listed companies to disclose ESG indicators, sustainability reports, sustainable economic activities, and SASB Standards
• Expanding ESG indicators to 102 items in 2025, launching the second version of sustainable economic activities, and introducing SASB industry-specific metrics

Optimizing the ESG InfoHub Platform

• Operating the ESG InfoHub, launched in July 2023, providing visualized charts to facilitate convenient access to and comparison of listed companies’ ESG indicators
• Expanding ESG dashboard indicators and launching a “Sustainability Report Sample” section in 2025

Transforming the ESG Evaluation

• Gradually expanding environmental and social indicators, restructuring the framework from four dimensions into the three dimensions of Environmental (E), Social (S), and Governance (G), and completing the transition and renaming to the ESG Evaluation in 2026
• Announcing the first round of ESG Evaluation indicators and methodology on October 31, 2025, followed by promotional briefings in December
• Continuously refining ESG indicators by incorporating international trends, relevant regulations and policies, and stakeholder feedback

Launching Green Stock Designations

• Promoting the Green Stock Designations framework in alignment with the Green and Transition Finance Action Plan, enabling investors to identify companies with qualifying levels of green revenue and facilitating capital allocation toward sustainable economic activities
• Establishing a designation framework based on domestic and international sustainable economic activity taxonomies, enhancing the credibility and comparability of companies’ green performance through green revenue classification and public disclosure review

Supporting alignment with the IFRS Sustainability Disclosure Standards

• Publishing practical guidance and industry-specific disclosure examples for IFRS S2
• Updating FAQs and conducting promotional briefings and workshops
• Monitoring the adoption progress of first-phase companies (with paid-in capital exceeding NT$10 billion), and announcing the implementation plan for second-phase companies (NT$5–10 billion), along with related promotional briefings
• Establishing an IFRS Sustainability Service Team to provide consultation and support to listed companies

Supporting Corporate Greenhouse Gas Disclosure and Decarbonization Actions

• Conducting five hands-on workshops on greenhouse gas inventory and one promotional briefing, with approximately 2,200 participants
• Publishing guidance and FAQs on Scope 3 emissions

Strengthening the Capacity of Assurance Institutions

(as of May 31, 2026)

• Continuing accreditation and supervision of greenhouse gas assurance institutions to enhance capacity
• Conducting the first review of assurance institutions’ working papers to improve quality

Enhancing the Investment InfoHub 2.0

• Launching the Investment InfoHub 2.0 in July 2024
• Upgrading website search functionalities in 2025, including the introduction of an “Taiwan Innovation Board” section, and expanding outreach to investors through push notifications via the TDCC Epassbook App

Expanding International Linkages and Deepening Collaborative Partnerships

• Conducting investor outreach activities in Japan, the Middle East, and Thailand, and engaging with institutional investors
• Hosting, for the first time, the event “Taiwan Intelligence+ COMPUTEX: Up Close with TWSE’s Elite 25” in conjunction with COMPUTEX
• Coordinating the inaugural Taiwan Week series of events to enhance international visibility

Promoting the “Power Up ^ＴＷ Program”

• Launching the “Power Up ^ＴＷ Program” section on the Market Observation Post System (MOPS) on October 14, 2024
• As of December 31, 2025, a total of 487 listed companies have participated and disclosed their corporate value enhancement plans, representing approximately 46% of all listed companies

Strengthening International Promotion of the AAMC Policy to Enhance Capital Market Visibility

• Continuing to promote the Asian Asset Management Center (AAMC) policy to enhance the international visibility of Taiwan’s capital market

Promoting and Optimizing the IR Engage platform

• Establishing the IR Engage platform by Taiwan Index Plus Corporation (TIP) in November 2024, in support of the policy to develop Taiwan as an Asian Asset Management Center and enhance the value of Taiwan’s capital market, providing services including an IR Zone, ESG Data, Engagement Services and Conference to strengthen connections between companies and institutional investors
• Expanding platform functionalities, including the introduction of an online feedback mechanism for the TIP Taiwan Sustainability Evaluation, IR training resources, corporate value enhancement information, ESG analytics, and an engagement resource center, while promoting engagement and communication between institutional investors and companies through the dual drivers of IR and ESG

Promoting the Taiwan Nature-Based Solutions & Sustainability Initiative

• Launching the initiative in May 2025, encompassing forest carbon projects in Jiaoxi, Yilan, under the CCB (Climate, Community, Biodiversity) framework, as well as soil carbon projects for low-carbon farming in Yunlin, while integrating ecological restoration, regional development, local revitalization, and the utilization of domestic timber resources to provide demonstration cases for listed companies and promote corporate sustainability responsibilities

Enhancing TWSE Sustainability Reporting and Sustainability Information Disclosure

• Publishing annual sustainability reports since 2018, disclosing stakeholder engagement outcomes, key achievements, and highlights across ESG-related sustainability topics
• Preparing the 2025 sustainability report in accordance with GRI, SASB, TCFD, and IFRS S2, enhancing the sustainability strategy framework and strengthening disclosures of key highlights and giving back to society information

2024 Sustainability Report   >

Promoting Sustainable Development Initiatives

• Achieving 100% renewable energy usage at office facilities in Taipei 101 and continuing to increase the use of green electricity at data centers
• Completing the 2025 greenhouse gas inventory and assurance
• Receiving multiple recognitions for sustainability performance, including the “2025 BSI ESG Net Zero Action Award” from the British Standards Institution, as well as awards for outstanding green procurement

Organizing Director Training and ESG Talent Development

• Collaborating with the Taipei Exchange and leading director training institutions to design programs tailored to the needs of corporate governance officers and directors, combining practical courses and promotional briefings to support Taiwan’s capital market in advancing sustainable transformation and aligning with international standards
• Conducting six sustainability-related workshops and promotional briefings in 2025, with total participation exceeding 800 attendees

Promoting ESG knowledge

• Collaborating with universities, NGOs, and online platform providers to deliver both online and offline ESG training programs, promoting knowledge of sustainable development
• As of the end of May this year, through separate collaborations with National Taiwan University, National Sun Yat-sen University, National Chung Hsing University, and the Taiwan Institute of Economic Research, we have hosted two international forums, one domestic forum, two panel discussions, and two courses, drawing more than 900 attendees.

Developing and promoting sustainability indices

• Completing the licensing of the S&P TIP Taiwan Carbon Reduced ESG 50 Index and supporting its productization by asset management institutions

Promoting ETF and ETN Products

• As of the end of April 2026, a total of 22 ESG-related ETFs and ETNs have been listed, with total assets under management over NT$750 billion

Strengthening ESG Promotion and Outreach

• Promoting the application of ESG databases, successfully adopted by leading domestic financial holding groups, top national universities, and domestic and international asset management and investment institutions, as well as the use of ESG information and IR Engage services

Establishing and optimizing domestic and international carbon trading platforms

• Establishing the Taiwan Carbon Exchange in August 2023 by the Taiwan Stock Exchange in collaboration with the National Development Fund, providing carbon trading and matchmaking services to create economic incentives for reduction of emissions, and launching international carbon credit trading by the end of the same year
• Officially launching domestic carbon trading in October 2024

Leading and Deepening International Standards and Sustainability Capacity Building

• Collaborating with the British Standards Institution (BSI) to conduct 33 ISO international standard training courses on greenhouse gas management, issuing nearly 1,000 certificates
• Partnering with the CFA Institute to deliver two CFA Sustainable Investing Certificate (CFA SIC) programs, strengthening industry capabilities in sustainability and carbon management