ABSTRACT
This chapter highlights the growing interest in environmental, social, and governance (ESG) among business organizations in Taiwan advocated by customers, investors, regulators, and other stakeholders. It provides insights into the complementary role of financial regulators (Financial Supervisory Commission and Taiwan Stock Exchange) in disclosure compliance for ESG innovation among regulated firms. Moreover, it gives an overview of the current status of carbon emission reporting of listed firms in Taiwan. In particular, it reveals how major firms in carbon-sensitive industries have taken the initiative to engage in such ESG movement. The agenda for sustaining ESG policy development in Taiwan, as presented by the regulators, is articulated.
