FSC Launches Workshops to Help 119 Companies Adopt IFRS Sustainability Standards Next Year
Taiwan's Financial Supervisory Commission (FSC) announced on the 21st that it will hold multiple workshops for the 119 companies entering the second phase of adopting IFRS Sustainability Disclosure Standards starting next year (the 115th fiscal year). This initiative aims to build on the experience of the 125 companies in the first phase by providing practical guidance and exercises through hands-on workshops in northern, central, and southern Taiwan. A key focus will be on assisting with the challenging "Scope 3" greenhouse gas inventory, ensuring companies can smoothly prepare and disclose their sustainability information.
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- 📰 Published: May 21, 2026 at 21:34
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(CNA, Taipei, May 21, Reporter Su Si-yun) The Financial Supervisory Commission (FSC) stated today that domestic listed companies will adopt the IFRS Sustainability Disclosure Standards in three phases based on their paid-in capital, starting from the 2026 fiscal year. The first phase, involving 125 companies, began applying the sustainability standards this year to prepare sustainability-related financial information. The second phase, comprising 119 companies, will start its application next year. The FSC will facilitate experience sharing through various workshops to assist these companies with the transition.
According to the roadmap for Taiwan's adoption of IFRS Sustainability Disclosure Standards released by the FSC and the revised "Regulations Governing Information to be Published in Annual Reports of Public Companies" (Annual Report Regulations) amended last November, Taiwan's listed companies will adopt the standards in three phases based on paid-in capital starting from the 2026 fiscal year.
The first phase includes 125 companies with paid-in capital of NT$10 billion or more, which have started applying the sustainability standards this year. The second phase consists of 119 companies with paid-in capital between NT$5 billion and NT$10 billion, which will begin application next year.
To help the second-phase companies transition smoothly, Huang Chung-Hao, Deputy Director-General of the FSC's Securities and Futures Bureau, stated that the FSC continues to oversee the "Task Force for Promoting the Adoption of IFRS Sustainability Disclosure Standards" to provide multiple resources. This includes holding four hands-on workshops in northern, central, and southern Taiwan from May to June, guiding the preparation and disclosure of sustainability information through practical guidance, disclosure examples, and hands-on exercises.
Furthermore, Huang pointed out that six workshops on greenhouse gas (GHG) inventory will be held from July to August this year. These workshops will focus on Scope 3 GHG information disclosure, which has been reported as more difficult to implement, and will be conducted by industry to help companies identify common inventory categories specific to their sector.
Additionally, according to the revised Annual Report Regulations, starting from the second year of applying the IFRS Sustainability Standards, listed companies must measure emissions according to the "Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard," except for emission sources managed by the Ministry of Environment, which will follow its prescribed methods. The workshops will also explain the relevant transitional differences.
Huang stated that considering the first-phase companies will begin identifying other material sustainability topics beyond climate-related information according to IFRS S1 "General Requirements for Disclosure of Sustainability-related Financial Information" starting next year, the task force will release IFRS S1-related guidance to help companies disclose sustainability-related financial information more comprehensively.
According to the roadmap for Taiwan's adoption of IFRS Sustainability Disclosure Standards released by the FSC and the revised "Regulations Governing Information to be Published in Annual Reports of Public Companies" (Annual Report Regulations) amended last November, Taiwan's listed companies will adopt the standards in three phases based on paid-in capital starting from the 2026 fiscal year.
The first phase includes 125 companies with paid-in capital of NT$10 billion or more, which have started applying the sustainability standards this year. The second phase consists of 119 companies with paid-in capital between NT$5 billion and NT$10 billion, which will begin application next year.
To help the second-phase companies transition smoothly, Huang Chung-Hao, Deputy Director-General of the FSC's Securities and Futures Bureau, stated that the FSC continues to oversee the "Task Force for Promoting the Adoption of IFRS Sustainability Disclosure Standards" to provide multiple resources. This includes holding four hands-on workshops in northern, central, and southern Taiwan from May to June, guiding the preparation and disclosure of sustainability information through practical guidance, disclosure examples, and hands-on exercises.
Furthermore, Huang pointed out that six workshops on greenhouse gas (GHG) inventory will be held from July to August this year. These workshops will focus on Scope 3 GHG information disclosure, which has been reported as more difficult to implement, and will be conducted by industry to help companies identify common inventory categories specific to their sector.
Additionally, according to the revised Annual Report Regulations, starting from the second year of applying the IFRS Sustainability Standards, listed companies must measure emissions according to the "Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard," except for emission sources managed by the Ministry of Environment, which will follow its prescribed methods. The workshops will also explain the relevant transitional differences.
Huang stated that considering the first-phase companies will begin identifying other material sustainability topics beyond climate-related information according to IFRS S1 "General Requirements for Disclosure of Sustainability-related Financial Information" starting next year, the task force will release IFRS S1-related guidance to help companies disclose sustainability-related financial information more comprehensively.
FAQ
台灣上市櫃公司何時開始接軌IFRS永續揭露準則？
自115會計年度起，依據實收資本額，分三階段陸續接軌IFRS永續揭露準則。
第二階段接軌的企業有多少家？標準為何？
第二階段共有119家企業，其標準為實收資本額達新台幣50億元以上、但未達100億元者，將自明年起開始適用。
金管會將如何協助這些企業？
金管會將透過專案小組，自今年5月至8月，於北、中、南舉辦4場實作工作坊及6場溫室氣體盤查實作工作坊，提供實務指引、揭露範例與實作演練。
工作坊特別針對哪個困難點提供協助？
工作坊將特別針對外界反映執行上較困難的「範疇三」溫室氣體資訊揭露，按產業別辦理實作，以協助企業鑑別盤查類別。
除了氣候相關資訊，企業還需要揭露什麼？
根據IFRS S1規定，第一階段的公司自明年起，除了氣候資訊外，需開始辨認並揭露氣候以外的其他重大永續議題相關財務資訊。