Listed companies are required to disclose the relevant information, or explain why they cannot, within six months of the end of each fiscal year.
The Taiwan Stock Exchange (TWSE) has established its new ESG disclosure platform, as part of efforts to promote the transparency of and meet the growing demand for ESG information.
The platform, formally launched on 31 May, will be used by listed companies to make their disclosures and for investors and other interested parties to access the ESG information at the company or industry level.
The initial disclosure items include GHG emissions, energy management, water resource management, waste management, human development, board of directors, and investor communications.
Listed companies are required to disclose the relevant information, or explain why they cannot, within six months of the end of each fiscal year, i.e. end June.
Instructions for listed companies using the platform to make disclosures are published here (Taiwanese).
The new ESG disclosure platform is part of a roadmap for sustainable development published by Taiwan’s Financial Supervisory Commission (FSC) in March.
The TWSE said its Corporate Governance Centre website has been expanded to include a special area for “corporate sustainable development” to promote the integration of sustainable development information of enterprises in the capital market.
The new section includes information about ESG-related regulations, sustainable development, ESG-related indices, commodity integration information, and other information from Taiwan and overseas on sustainability related developments.
