Published Taiwan interpretations only. Topic membership is a reading route, not a Taiwan legal, supplier compliance, assurance or endorsement finding. Check each official source and its dated state, support scope and limitation.
New hub entries require local identity and same-page bilingual metadata, a verified global starting point, and at least one dated, scoped Taiwan official source with its state and limitation. Existing entries retain visibility with unresolved historical fields shown explicitly. An authorised editor confirms any state escalation.
支持：Policy announcement on phased IFRS sustainability disclosure adjustment and transitional measures.；限制：An announcement is not proof that amendments to annual-report rules or orders have been completed; check later formal text before escalating state.
支持：Operative annual-report Articles 7 and 10-1, reporting entity, period, board-approved sustainability financial information and applicable standard.；限制：Applicability depends on the formal conditions, issuer and reporting year; later announcements do not silently rewrite the operative text. This formal regulation, rule or legal instrument is limited to its operative scope.
支持：Approval on 3 November 2025 and national 2035 net-reduction target of 38±2% against 2005.；限制：Official announcement of a national target; not a completed corporate spending or financing obligation.
支持：Executive Yuan approval of 2026–2030 phase-three national control goals.；限制：Approved national target is not an individual company budget or proof of investment.
