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Oct 06, 2026
Sustainability Report Assurance & Scope 3 Disclosure in Taiwan (2026)
In reporting year 2025, 45.4% of listed companies' sustainability reports list third-party verification or assurance and 25.5% were assured by CPA firms, with only 2 companies obtaining reasonable assurance. Among the 1,962 companies in the ESG open data, 65.6% disclose Scope 3. This page includes year-by-year and industry comparisons, a data pack and the calculation script.
Sep 30, 2026
Taiwan Sustainability Timeline: GHG, Carbon Fee, Reports, IFRS, ESG
Taiwan's sustainability regulations run on two tracks: information disclosure under the Financial Supervisory Commission system and carbon management under the Ministry of Environment. Eight schemes are set out here on a single timeline, with the competent authority, who is covered and the deadline for each, explains what each scheme means for companies in practice, and adds current data on sustainability report assurance.
Sep 30, 2026
How to Choose Carbon Inventory Software: 8 Questions Before You Buy
Before choosing a carbon inventory tool, be clear about what it is for: a rough estimate, answering customers, mandatory registration or preparing for verification. The 8 common questions below compare when Taiwan's Ministry of Environment (環境部) estimation tool, Excel, ESG platforms, dedicated systems and consultants fit, and include a comparison checklist you can use right away.
Sep 28, 2026
IFRS Phase 3 Changes: Mandatory Adoption Reduced from 1,970 Companies to Around 560—Four FSC Transition Measures
On 23 September 2026, the Financial Supervisory Commission (FSC) and Ministry of Environment announced changes to IFRS Sustainability Disclosure Standards coverage, reducing mandatory adoption among TWSE/TPEx-listed companies from 1,970 to around 560. Phase 3 companies need only disclose climate information for the first two years, with Scope 3 becoming voluntary. Phases 2 and 3 will be exempt from parent-only assurance, and the sustainability chapter filing deadline is proposed to extend to 14 days before the shareholders' meeting during transition. This article covers the four groups, annual timelines and preparation priorities.
Sep 17, 2026
iPAS Net-Zero Carbon Planning Manager Pass Rates of 32%–67%: Results from 10 Exams and Question Topics
Official results from 8 elementary and 2 intermediate iPAS Net-Zero Carbon Planning Manager exams: elementary certification rates ranged from 32.05% to 67.43%, with 13,280 certificates issued. Subject One had a lower pass rate than Subject Two in 7 of 8 exams. Includes topic distributions for 300 questions in 6 published 2026 (ROC year 115) papers and a recommended study sequence. Individual registration for the third elementary exam closes at noon on September 22.
Sep 04, 2026
How Can AI Help with ESG Reporting, from Data Collection to Final Review? | September Webinar | Sustaihub
Join Sustaihub's free September 2026 ESG × AI webinars on Friday, 9/11 at 10:00 or Thursday, 9/17 at 14:00. A 40-minute live system demonstration covers cross-department data collection forms, automatic mapping of indicators from GRI, ISSB and other frameworks to report chapters, a report progress dashboard, review workflows and version records, followed by 20 minutes of Q&A. Presentation slides will be provided afterwards.
Aug 30, 2026
From Digital Transformation to AI Transformation: Sustaihub's Four ESG AI Questions at the 2026 Far EasTone Sustainable Technology Summit
The 2026 Far EasTone Sustainable Technology Summit took place on August 28 at the Asia-Pacific Sustainability Expo. Sustaihub CEO Lucas Lee introduced four ESG AI questions: Does it align with standards? Can the source be found? Is responsibility clear? Can the result pass review? He explained how companies can assess the credibility of ESG AI answers. This article also outlines the three-phase implementation schedule for IFRS Sustainability Disclosure Standards.
Aug 26, 2026
Taiwan Carbon Credits: Trading, Prices and a 10% Carbon Fee Example
In Taiwan, carbon credits usually refer to recognized reduction credits. From credit origins, official trading channels and historical listing prices to the 10% deduction cap and conversion ratios in the Regulations Governing the Collection of Carbon Fees, work out step by step where the credits you buy can actually be used.
Aug 19, 2026
Taiwan Carbon Fee: Rates and Deductions for a 100,000-Tonne Plant
The carbon fee is not simply total emissions multiplied by a rate. A hypothetical plant emitting 100,000 tonnes CO₂e a year shows how the K value, adjustment coefficient, the NT$300 and preferential rates, and the 10% cap on reduction credits affect the amount due, along with the end-of-May payment schedule.
Aug 18, 2026
GRI Global Trends 2025 Explained: Taiwan Leads with 95% Adoption—The Global Sustainability Reporting Landscape | Sustaihub
GRI published The State of Sustainability Reporting 2025 in June 2026, surveying 14,682 large listed companies worldwide: 40% use GRI Standards, representing 62% of global market capitalisation. Among jurisdictions with at least 20 companies in the sample, Taiwan ranks first with 95% adoption. This article examines international frameworks, regional shifts and Taiwan's regulatory adoption timelines.
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