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TWSE Unveils Second ESG Assessment Criteria with Focus on Diversity and Inclusion
Finance · Financial Conglomerates · economic_daily · 2026-11-04
The Taiwan Stock Exchange has released its 116-year ESG assessment framework, emphasizing human capital, gender pay equity, and international sustainability standards.
What Happened
Assessment Framework: The Taiwan Stock Exchange (TWSE) has released the ESG assessment criteria for 2027, covering 72 indicators across environmental, social, and governance (ESG) dimensions. The assessment period runs throughout 2027, with results expected to be published by the end of April 2028, aiming to guide listed companies toward sustainable development.
Indicator Enhancements: Reflecting international trends and stakeholder feedback, the new criteria include updates such as a new indicator for employee performance evaluation. Notably, the framework now provides bonus points for disclosing gender pay gaps and offering parental leave benefits that exceed statutory requirements, highlighting a stronger commitment to diversity and inclusion.
Sustainability Alignment: To align with regulatory policies, the assessment encourages smaller companies to voluntarily obtain third-party assurance for greenhouse gas emissions and adopt IFRS sustainability standards. Companies meeting these criteria will receive additional points, incentivizing a broader transition toward standardized sustainability reporting.
Social Impact: Beyond environmental and governance factors, the criteria encourage companies to invest in sports development, social education, and local revitalization projects. Through these diverse indicators, the TWSE aims to guide corporations to maximize their social impact and foster community development.