🇹🇼 Reporting1 Jan 2026
Taiwan's largest listed companies start IFRS sustainability reporting in 2026
Under the Financial Supervisory Commission's roadmap, Taiwan's listed companies with paid-in capital of NT$10 billion or more apply standards aligned with IFRS S1 and S2 from financial year 2026, with the first disclosures in 2027. Smaller listed companies follow in later phases, with the third phase starting in 2028. Scope 3 emissions become mandatory only from the fourth year a company applies the standards.
The Financial Supervisory Commission (FSC) published its roadmap for adopting the ISSB's standards in August 2023.
What changes
- Phase one: listed companies with paid-in capital of NT$10 billion or more apply the Taiwanese standards based on IFRS S1 and S2 from 2026, reporting from 2027.
- Later phases: smaller listed companies follow, with the third phase starting in 2028 and reporting in 2029.
- Scope 3: mandatory only from the fourth financial year after a company starts applying the standards.
- Sustainability information is disclosed in the annual report.
Who is affected
Taiwanese listed companies, their boards and finance and sustainability teams.