TAIPEI, TAIWAN — The Taiwan Stock Exchange (TWSE) has officially released its 2027 (2nd Round) ESG Evaluation Indicators, marking a critical milestone in Taiwan’s transition toward global sustainability leadership. Covering the period from January 1 to December 31, 2027, this updated framework features 72 rigorous indicators across the Environmental (E), Social (S), and Governance (G) dimensions, with final results scheduled for publication by late April 2028.

Evolving directly from the traditional "Corporate Governance Evaluation," this round introduces 1 new indicator, 11 revisions, and 4 removals. The changes reflect shifting international standards and direct stakeholder feedback, intentionally steering enterprises to embed genuine low-carbon transitions, structural transparency, and diversity into their core operations.

Key Enhancements and Revisions

• Employee Performance: Added a brand-new indicator specifically evaluating employee performance appraisal systems.
• Gender Pay Equity: Designated the public disclosure of gender pay gaps as an advanced bonus criterion.
• Family-Friendly Workplace: Awarded advanced bonus points for providing marriage- and childbearing-friendly allowances and leave policies that exceed statutory requirements.
•       Greenhouse Gas Assurance: Granted extra points to small-scale companies that voluntarily secure third-party assurance for Scope 1 and Scope 2 emissions.
•       Sustainability Disclosures: Incentivized early alignment with IFRS Sustainability Disclosure Standards for smaller firms.
•       Social Investment: Expanded recognized corporate resource allocation to include sports development, social education, and local revitalization teams.
•      Investor Engagement: Included independent directors' active participation in investor engagement channels as an advanced bonus item.

 Aligning with Global Trends

 The TWSE emphasizes that these indicators are designed to enhance the overall competitiveness of Taiwan's capital market. By focusing on human capital management, family-friendly initiatives, and small-business inclusion, the updated framework ensures that Taiwanese enterprises do not just track compliance but actively drive meaningful social and environmental impact.

 The complete 2nd Round ESG Evaluation Indicators framework is available for download via the Corporate Governance Center at https://cgc.twse.com.tw/esgEvaluation/listCh.