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ESG Sustainability

In light of the global emphasis on corporate sustainability practices, which has become a major trend worldwide, Taiwan’s Financial Supervisory Commission (FSC) released the “Corporate Governance 3.0 - Sustainable Development Roadmap” in August 2020. Its vision is to “strengthen corporate governance and enhance sustainable development” and to “a sound ESG ecosystem to improve the international competitiveness of the capital market,” with a strong focus on improving ESG information disclosure. In response, the Taiwan Stock Exchange introduced rules for listed companies to prepare and file sustainability reports, revised in 2020, requiring alignment with the GRI standards to improve transparency and communication with stakeholders regarding the impacts of business operations on Environmental, Social, and Governance issues. According to the most recent amendments (January 31, 2024), all listed companies in Taiwan must publish their sustainability reports starting with the 2024 fiscal year, to be disclosed in 2025. Therefore, ESG-related issues, both globally and domestically, have become an irreversible trend and a crucial responsibility that corporations must understand, prioritize, and implement.
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ESG Project

Categories of ESG

ESG is an important concept for evaluating corporate sustainability performance, covering three core areas:
Environment (E), Social (S), and Governance (G). Together, these areas form the foundation of ESG and serve as key indicators in assessing corporate responsibility and sustainable development capabilities.
01
Environmental Protection
Environment
Raw Materials Energy Management Fuel Management Biodiversity Greenhouse Gas Emissions Wastewater and Waste Management Compliance with Environmental Regulations Supplier Environmental Assessment

Companies must pay attention to and manage issues such as greenhouse gas emissions, energy usage, water resource management, waste treatment, and biodiversity protection. These issues not only affect the Earth’s ecosystems but are also directly tied to a company’s long-term competitiveness and reputation. For example, reducing carbon emissions not only helps mitigate climate-related risks but also enhances the company’s image among consumers and investors.

02
Social Responsibility
Social
Labor Relations Occupational Health & Safety Employee Training & Education Diversity & Equality Customer Health, Safety & Welfare Marketing & Labeling Customer Privacy

In the area of social responsibility, companies must manage issues related to employee welfare, workplace environment, social equity, community involvement, and supply chain management. For example, providing a safe and healthy workplace, competitive salaries and benefits, and opportunities for career development are essential for fulfilling social responsibility. These efforts increase employee satisfaction and loyalty and attract top talent.

In promoting social equity and inclusion, companies should actively foster gender equality, anti-discrimination policies, and a diverse corporate culture. This includes ensuring fairness in recruitment and promotion, eliminating workplace gender and racial discrimination, and offering training and development opportunities. Such efforts help build a more harmonious work environment, boost innovation, and improve market competitiveness.

03
Corporate Governance
Governance
Business Ethics Shareholder Rights Risk Management Finance & Taxation Supply Chain Management Information Transparency Anti-Competitive Practices

Companies must ensure transparency and fairness in their decision-making processes, including board composition, executive compensation, shareholder rights, and the accuracy and timeliness of information disclosure. Good corporate governance requires boards with diverse backgrounds and expertise, providing oversight and advice from multiple perspectives. Transparency is the cornerstone of governance—companies should disclose their financial conditions, operational results, risk management strategies, and ESG performance. This transparency builds investor confidence, reduces risks caused by information asymmetry, and promotes healthier capital markets.

WHP

WHP ESG Professionals

  • National Bar Association – ESG (Corporate Sustainability) Committee
    Chairperson: Shen Xinbei
  • National Bar Association – ESG (Corporate Sustainability) Committee
    Deputy Chairperson: Huang Yu-Wei
Dedicated to ESG research, advocacy, and practice, the WHP Group’s legal team actively promotes awareness of ESG-related issues, sustainability reporting, legal compliance, and risk analysis (including litigation). With years of extensive experience in corporate sustainability, our lawyers provide professional ESG advisory services, compliance assessments, and risk management analysis, helping companies ride the global ESG wave and put sustainability into practice.
WHP

ESG Legal Risk & Dispute Resolution

  • Handling disputes related to inaccurate sustainability reports (civil, criminal, and administrative liabilities). Our legal team closely monitors the latest developments in Taiwan’s court practices.

  • Application of sustainability reports in civil, criminal, and administrative litigation (as evidence strategies) and risk prevention in lawsuits.

  • Managing and preventing risks of greenwashing caused by over-promising, selective disclosure, or symbolic ESG actions.

  • Resolving disputes and litigation arising from ESG-related regulations, including environmental litigation, labor disputes, personal data protection, gender equality protection, workplace harassment prevention, consumer disputes, intellectual property issues, trade secret protection, and corporate governance matters.

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