This database contains regulations related to Environmental (E), Social (S), and Governance (G) issues in Taiwan.

In terms of regulatory categories, according to the hierarchical status of legal norms, Taiwan's regulatory hierarchy can be divided into laws and administrative regulations. "Laws" are those passed by the Legislative Yuan through three readings and promulgated by the President, with law names typically ending in "法 (Law)" or "條例 (Act)." "Administrative regulations" are abstract provisions with external legal effects issued by administrative agencies based on legal authorization, targeting the majority of unspecified people regarding general matters. The content of administrative regulations should clearly state the legal authorization basis, and regulation names typically end with words such as "細則 (Rules)," "辦法 (Measures)," or "準則 (Guidelines)." In addition to "Laws" and "Administrative regulations," this database also includes "Other important documents" issued by relevant competent authorities during law enforcement, based on their organizational regulations or authority, such as operational guidelines and guiding principles. Furthermore, this database also includes relevant rules issued by the Taiwan Stock Exchange and the Taipei Exchange, as listed companies must comply with these rules according to their listing agreements with the exchanges. The detailed categories of regulations are listed in Table 1 below.

In terms of topic categories, this database classifies various regulations first by the three major categories of Environment (E), Social (S), and Governance (G), then further subdivides within these three major categories according to "Topic categories," "Sub-topic categories," and "Detailed items." Under the "Environment" category, it is further divided into three major topic categories: "Pollution Prevention and Control," "Natural/Biodiversity Conservation," and "Environmental Comprehensive Planning and Management." Under each topic category, sub-topics and their detailed items are further listed. Under the "Social" category, it is further divided into "Labor Laws," "Equality and Anti-Discrimination," "Community Development," "Corporate Clients," and "Others." Under each topic category, sub-topics and their detailed items are further listed. Under the "Governance" category, it is further divided into three major topic categories: "Directors and Board of Directors," "Shareholders' Meeting," and "Institutional Investors." Under each topic category, sub-topics and their detailed items are further listed. The detailed content of topic categories is listed in Table 2.

The regulations currently listed in this database involve different competent authorities, including but not limited to the Ministry of Environment, Ministry of Agriculture, Ministry of Labor, Financial Supervisory Commission, etc. The database provides links to various legal documents in the "National Legal Database" or on individual competent authority websites for readers' convenience in accessing full texts.

National Legal Database

Finally, domestic regulations related to ESG are quite diverse. As readers have different understandings of the issues included in ESG, they may involve different regulations. Therefore, the domestic regulations collected in this database are only preliminary collections and compilations of legal norms related to ESG issues by the center's research members.