Consultant Column

The 11th (2024) Corporate Governance Evaluation results have been officially announced, and the evaluation system is about to transform. This article will help you quickly grasp the key points of the transition between old and new systems, as well as the new indicator content for the next corporate governance evaluation.

Taiwan Stock Exchange updated the 'Operating Procedures for Listed Companies to Prepare and File Sustainability Reports' and its corresponding 'Q&A Collection' in May 2025, providing further clarification on filing content, format requirements, and disclosure regulations. This article summarizes the key changes to help enterprises quickly grasp filing essentials and reduce compliance risks.

The IFRS Integration Zone has published the Chinese version of SASB Standards, covering 15 industries including semiconductors, hardware, insurance, and processed foods (as of January 10, 2025)

The 12th Corporate Governance Evaluation significantly increases the 'Promoting Sustainable Development' dimension weighting to nearly 50%, with plans to officially transform into an 'ESG Evaluation' in 2026, demonstrating Taiwan's capital market's continued commitment to corporate governance mechanisms and sustainable development. This article explains the key modifications to this year's indicators to help enterprises prepare in advance and improve their evaluation performance.