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Apr 27, 2026

2026 (ROC Year 115) ESG Evaluation Guide to Top Scores: 3 AA Indicators (G-18 / G-19 / G-26) and 17 A+ Indicators Explained—From 100 to 120 Points

115年ESG評鑑攻頂指南-封面
The key takeaway: the 2026 (ROC year 115) ESG Evaluation maximum is 120, not 100. The extra 20 points are in a checklist of 3 weighted AA indicators—G-18 Risk Management Committee, G-19 External Board Performance Evaluation and G-26 Voluntary Individual Director Remuneration Disclosure—plus 17 A+ bonus indicators. Based on TWSE's official indicator framework, this article explains each requirement, industry practice and value-for-money priorities, and value-for-money priorities.
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