The Financial Supervisory Commission (FSC) continues to implement the Green and Transition Finance Action Plan in alignment with Taiwan’s climate policies and global sustainable development trends. The plan aims to channel financial resources toward industrial net-zero transition and facilitate reaching Taiwan’s 2050 net-zero emissions goals. The FSC stated that, as of the end of 2025, green investment and financing in Taiwan exceeded NT$4.9 trillion in aggregate. This indicates steady progress toward the target of NT$6 trillion by 2030, and demonstrates that Taiwan’s financial sector has made enormous progress in supporting low-carbon and sustainable development.
As regards the allocation of capital, “green stock designations” have been promoted since 2025. These help investors identify enterprises that have proven carbon reduction performance and encourage the market to provide funds in support of the green transition. Pilot assessments have been completed and the system is scheduled for an official launch sometime in 2026.
In addition, the Taipei Exchange (TPEx) has continued to collaborate with local governments in issuing sustainable bonds. In 2025, the municipal governments of Kaohsiung and Taoyuan cities issued a combined NT$12.9 billion in sustainable bonds. The first central government sustainable development bond was issued in early 2026, which will further attract private capital to support public infrastructure development.
Meanwhile, the FSC has gradually expanded the scope of investment targets for the insurance industry through administrative rulings and regulatory amendments. These encourage insurance funds to invest in public infrastructure and sustainability-related industries. As of the end of 2025, investment by the insurance industry in renewable energy power plants and sustainable development bonds had reached NT$86.4 billion and NT$160.7 billion, respectively.
In terms of data infrastructure and transition risk management, the Climate Physical Risk Information Integration Platform for the Financial Industry developed by the Joint Credit Information Center (JCIC) utilizes geographic information system technology to help financial institutions retrieve and compare regional climate risk values. Through address-based searches, the platform enhances the precision of risk identification.
Simultaneously, the Corporate ESG Data Platform integrates information such as environmental violation penalties, environmental certification labels, and occupational safety accidents to help financial institutions better assess the social responsibility performance and credit risk of borrowers.
Furthermore, the Taiwan Stock Exchange (TWSE) and the TPEx have urged 1,646 listed companies to disclose their greenhouse gas (GHG) inventory results, with all 278 mandated companies completing their inventory and assurance filings. As of the end of 2025, the JCIC had also collected Scope 1 and Scope 2 emissions information from 4,332 enterprises through banks. This has further enriched Taiwan’s corporate carbon emissions database and strengthened the transition risk assessment capabilities of financial institutions.
In terms of information disclosure, the FSC has established a timeline for the disclosure and assurance of the GHG Protocol Scope 1, 2, and 3 (financed emissions) for financial institutions. In addition, the disclosure timeline of Scope 3 emissions will follow the same schedule for listed companies to align with the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards. Beginning from 2030, mandatory disclosures will apply to domestic listed banks and their subsidiary banks under financial holding companies, insurance companies and securities firms with paid-in capital of at least NT$10 billion, and securities investment trust enterprises with assets under management of at least NT$600 billion.
The FSC also encourages financial institutions to progressively disclose their carbon reduction targets, implementation strategies, and phased progress in sustainability reports or other public documents. They are also advised to provide key information such as calculation boundaries, methodologies, or data sources to further enhance the transparency and consistency of information disclosure.
In terms of capacity building, training institutions continue to promote sustainable finance certification by expanding the availability of computer-based testing sessions. In response to industry demand, ESG-related courses have been organized and additional digital learning materials have been introduced to enhance training flexibility. As of the end of 2025, a total of 45,554 individuals had passed the Basic Sustainable Development Competency Test (with financial industry professionals accounting for 74 percent of test-takers), and 1,290 individuals had obtained advanced certification. To further enhance sustainable finance education and training, the FSC has trained 65 sustainable finance seed instructors, who will support the need of various sectors for lecturers.
To further strengthen the financial ecosystem, the FSC has collaborated with the Taiwan Financial Services Roundtable to establish the Financial Industry Net Zero Working Group. Six financial holding companies from the Coalition of Movers and Shakers on Sustainable Finance serve as conveners of the working group. In 2025, the working group facilitated discussions on topics including international sustainable finance initiatives, the digitalization of carbon emission reporting, the application of climate physical risks and nature-related data, the development of sustainable finance certification promotional guidelines, and the sharing of Taiwan’s achievements in green and transition finance. Such efforts continue to underpin the financial industry’s commitment to the net-zero goal. Aside from this, the results of the third Sustainable Finance Evaluation are announced in the first quarter of 2026, followed by an awards ceremony.
To strengthen international influence, the FSC has continued to collaborate with affiliated organizations and participate in international organizations and meetings. This has improved Taiwan’s international visibility on sustainable finance issues. The TPEx was shortlisted for the World Federation of Exchanges Market Infrastructure Innovation Award for its Sustainability Circular & Advisory Network, being featured in the organization’s official publication. Furthermore, the FSC has actively participated in international meetings such as those of the Asian Corporate Governance Association (ACGA) as well as the Organization for Economic Co-operation and Development, and secured the hosting of the 2026 ACGA Annual Conference in Taiwan.
In response to climate change and transition challenges, the FSC will continue to align with international trends while taking into account the characteristics of domestic industrial development. We will conduct rolling reviews and refine relevant mechanisms and measures. By strengthening inter-ministerial and cross-industry collaboration, the FSC aims to guide financial resources into net-zero transition-related sectors, working with all stakeholders to achieve Taiwan’s 2050 net-zero emissions goal.
Sources: Financial Supervisory Commission
