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支持：Official explanation of staged IFRS sustainability disclosure timetable and relevant 2025 formal rule amendments.；限制：This press release explains timing; applicability must be checked against formal annual-report rules and orders, not inferred for every company.
支持：Announced changes to phases, climate-first relief and planned year-end amendments to annual-report provisions.；限制：FSC says further annual-report and related order amendments are planned; an announcement is not the completed amendment, and relief does not erase underlying evidence needs.
支持：Taiwan-adapted LEAP method connecting local ecological data, planning and operating locations.；限制：The guide was completed in June and released 31 August 2026; 指引不是法規或強制 TNFD 揭露。
支持：Formal annual-report sustainability provisions for covered banks and periods.；限制：正式法規 applies only to covered banks and operative transitional periods, not all borrowers.
支持：Formal public-company annual-report and sustainability-information perimeter.；限制：正式法規 requires separate covered-entity and report-year checks; later announced changes are not silently effective.
支持：Second-edition reference criteria for enterprise activities and finance assessments.；限制：Voluntary reference guide, not automatic alignment, certification or mandatory disclosure for every firm.
支持：Administrative guidance on evidence-backed sustainable claims, review and controls.；限制：Administrative guidance; existing applicable law governs individual claims and products.
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.
