TWSE/TPEx ESG + IFRS
TWSE/TPEx Rules on Preparation and Filing of Sustainability Reports; FSC IFRS SDS Roadmap
Topic : ESG disclosure · Level : Stock exchange
Today
All listed firms file sustainability reports by 31 Aug. FSC rule of 7 Nov 2025: IFRS chapter from FY2026 (capital ≥NT$10bn).
Summary
All TWSE and TPEx companies must publish a sustainability report by 31 August, with assured Scope 1-2 data. The FSC phases in IFRS S1/S2 disclosures in annual reports: FY2026 for paid-in capital of NT$10bn+, FY2027 for NT$5-10bn, FY2028 for the rest. Scope 3 is deferred.
Who is concerned
- Turnover
- not specified (paid-in capital ≥NT$10bn, then ≥NT$5bn)
- Employees
- non précisé
- Listed company
- cotées seulement
- Sectors
- All sectors
- Triggering activities
- TWSE or TPEx listing
- Paid-in capital sets IFRS S1/S2 phase
- Extraterritorial reach
- No
Scope 3 (first phase from FY2029) will require data from suppliers, including in mainland China.
- Examples
- Taiwan semiconductor group, capital > NT$10bn
- Electronics EMS firm with China plants
- Taiwan textile maker with mainland mills
What the law requires
- Publish an annual sustainability report by 31 August
- Disclose Scope 1-2 GHG emissions with assurance by a certified body
- Add a board-approved IFRS S1/S2 chapter to the annual report per phase
- Report Scope 3 after relief period (first phase from FY2029)
Penalties
Late or missing report: TWSE/TPEx may charge NT$10,000, or liquidated damages of NT$50,000 to NT$1m by severity.
What this changes for a supplier in China
Taiwanese groups with mainland plants must cover them in GHG inventories. Chinese suppliers face Scope 3 data requests ahead of FY2029.
Expected evidence
- Plant-level Scope 1-2 GHG data
- Electricity and fuel invoices
- Product carbon data for key components
Tiers : Tier 1