The Taiwan Stock Exchange (TWSE) stated that, in line with the “Sustainable Development Action Plans for TWSE and TPEx Listed Companies (2023)” (the “Action Plans”) announced by the Financial Supervisory Commission (FSC), the original “Corporate Governance Evaluation” will be transformed and renamed as the “ESG Evaluation” starting in 2026. So that companies understand the content of the first ESG Evaluation for 2026, as well as to encourage the implementation of sound corporate governance plus sustainable development, the TWSE, along with the Taipei Exchange (TPEx), will hold five ESG Evaluation educational sessions in Taipei, Hsinchu, Taichung, and Kaohsiung starting from December 1, 2025.

The TWSE noted that the 2026 ESG Evaluation was revised following the Action Plans and the “Position Taiwan as an Asset Management Center in Asia” initiative, while also responding to national policies such as the “National Project of Hope,” “Taiwan’s Pathway to Net-Zero Emissions in 2050 – Twelve Key Strategies,” and the “Countermeasures Against Declining Birthrates 2.0 (2026–2029).” The revisions further drew on domestic as well as international trends in corporate governance and sustainability, relevant regulations, plus feedback from various stakeholders. In total, 12 new indicators were added, 17 were revised, and 7 were removed, while 5 indicator types were adjusted. These educational sessions will not only reinforce explanations of the key revisions to the ESG Evaluation indicators, but also clarify the evaluation guidelines through illustrative examples. The agenda additionally covers topics such as “ESG Information Disclosure and Recent Policy Initiatives” and “Power Up^TW Program and Good Disclosure Practices.” Furthermore, to support engagement between companies and investors, along with strengthening information linkages for institutional investor conferences, the TWSE has invited Taiwan Index Plus Corporation to introduce how the “IR Engagement Service Platform” assists TWSE and TPEx listed companies in communicating and engaging with institutional investors.

The TWSE added that, since the Corporate Governance Evaluation System was launched in 2014, the contents of the indicators, scoring methodology, as well as evaluation results have continued to attract close attention from all stakeholders. In recent years, environmental and social issues have become major global trends. To further differentiate companies’ performance in sustainable development across various ESG dimensions and to foster a culture of sustainable value in the market, the TWSE has followed the competent authority’s roadmap to promote the transformation of the evaluation. In October 2025, the TWSE announced the “Indicators for the 2026 ESG Evaluation” (applicable from January 1 to December 31, 2026), and the results of the 2026 evaluation are scheduled to be released by the end of April 2027.

The TWSE indicated that, to actively assist listed companies in responding early to the transformation of the evaluation, the schedule for these ESG Evaluation educational sessions has been moved forward by roughly one quarter compared with previous years. Registration for all sessions has been very active, with nearly 2,200 participants signed up so far. Enrollment is open until November 24, 2025, and will close early once all seats are filled. TWSE again reminds all listed companies to seize the final opportunity to register on the website of the Securities and Futures Institute. The registration link is as follows: https://webline.sfi.org.tw/workshop/default.asp?csn=778.