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Professor Yueh-Ping Yang, Associate Director of our Center, has published a paper in the Taiwan Financial and Economic Law Review entitled ESG Regulations in Corporate Governance and the Corporate Purpose Debate: Utilizing the 2023 G20/OECD Corporate Governance Principles as a Reference. . This article reviews the recent development of ESG-related regulations in Taiwan’s corporate governance […]
Professor Yueh-Ping Yang, Associate Director of our Center, has published a paper in the Taiwan Financial and Economic Law Review entitled ESG Regulations in Corporate Governance and the Corporate Purpose Debate: Utilizing the 2023 G20/OECD Corporate Governance Principles as a Reference.
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This article reviews the recent development of ESG-related regulations in Taiwan’s corporate governance framework and examines the theoretical debate on corporate purpose underlying these reforms. It engages with the legislative and judicial tendencies in Taiwan, which lean toward a stakeholder-oriented approach, and draws on international literature to introduce concepts such as the “heuristic shareholder value theory” and the “pragmatic view of corporate purpose.” By incorporating the perspectives reflected in the 2023 G20/OECD Corporate Governance Principles, the study identifies possible directions for the future development of ESG regulations in Taiwan’s corporate governance.
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The paper recommends that future reforms focus on strengthening internal corporate controls, particularly ESG risk management, as well as regulating external gatekeepers such as ESG rating agencies. At the same time, the legal framework should balance two dimensions: on the one hand, allowing companies discretion to shape their own corporate purpose and concentrate on specific ESG issues; and on the other hand, enhancing the clarity and enforceability of ESG disclosure requirements to ensure effective implementation.
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The full article is available at:https://lawdata.com.tw/tw/detail.aspx?no=533539
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