Insights

In May 2026 (ROC year 115), the Taiwan Stock Exchange (TWSE) and Taipei Exchange (TPEx) published the 2024 Sustainability Report Review Results and Disclosure Recommendations. The document compiles recurring disclosure gaps found in sampled TWSE/TPEx-listed company reports, with recommended wording and examples for each. It is not a ranking exercise, but a catalogue of common errors: the GRI disclosures most often flagged, obstacles in identifying material topics, and frequently incomplete sections of Appendix 2 climate-related information, all supported by statistics and examples. For teams preparing sustainability reports or approaching submission, the review provides an opportunity to check their work in advance. Following the official presentation's chapter order, this article reproduces original slides with commentary, covering nine GRI General Disclosure gaps, material topic weaknesses, eight climate information gaps and corresponding recommendations, and the IFRS Sustainability Disclosure Standards adoption timeline. All images are from the official TWSE presentation; figures and requirements remain subject to the latest TWSE, TPEx and FSC announcements.