Action Plan for Sustainable Development of TWSE/TPEx Listed Companies (2023)

It is a concrete plan by the FSC to align with the national 2050 net-zero pathway. Built on four pillars—Governance, Transparency, Digital, and Innovation—it outlines five key dimensions, such as 'Leading Corporate Net-Zero,' to help listed companies achieve sustainability goals and enhance global competitiveness.

This plan mandates phased disclosure of greenhouse gas inventories, setting carbon reduction targets, and strengthening board functions and transparency. Non-compliance poses significant operational risks, including regulatory penalties, negative impacts on corporate governance ratings, and damage to reputation, investor confidence, and supply chain contracts.

This action plan is highly related to several international standards, including: **ISO 14064-1** for greenhouse gas inventories, **GRI Standards** and **SASB Standards** for sustainability reporting, and **IFRS S1** (General Requirements) and **IFRS S2** (Climate-related Disclosures) issued by the ISSB.

Winners Consulting is Taiwan's pioneer in integrating ERM, industrial engineering, technology law, and data science. Our interdisciplinary team of lawyers, ISO Lead Auditors, and other experts helps companies vertically integrate the plan's requirements with existing ISO certifications, corporate governance, and internal controls, avoiding redundancy while ensuring compliance and creating sustainable value.