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- Enhancing gender diversity on boards: Driven by both regulatory changes and evolving industry standards, board diversity in Taiwan has significantly increased, with the percentage of companies possessing at least one female director rising by 15 percent in 2025 (from 77% to 92%) compared to the previous year.
- Advancing Board Independence under Regulatory Enhancements: Continued implementation of the FSC’s Corporate Governance 3.0 measures will further strengthen structural and substantive independence requirements. Shaped by ongoing regulatory reforms, board independence is expected to increase further in 2026, and the gap between ISS‑classified and company‑reported independence levels is expected to narrow.
- Transition to Mandatory ISSB-Aligned Reporting: From 2026, Taiwan has begun transitioning to ISSB‑aligned sustainability reporting. Listed companies with a paid-in capital exceeding TWD 10 billion are required to provide standardized, sustainability‑related financial disclosures in their annual reports.
- Standardizing Early AGM Disclosure Requirements: From 2026, Taiwan’s FSC requires all public companies to disclose AGM agenda materials at least 30 days in advance and annual reports at least 14 days prior to the AGM date, establishing a uniform early disclosure framework that strengthens transparency and enhances shareholder engagement.
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Authored By
Ada Lu, Harry Liu, Harry Sun, Mengzhen Zhang, Yuan Yao, Elodie Zeng, Xiao Xie, Leah Wang
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