Frequently Asked Questions

TSMC has published non-financial reports for 26 consecutive years, demonstrating its unwavering commitment to transparency and accountability in sustainability reporting, and ongoing alignment with international sustainability trends, frameworks, and standards. In preparing its sustainability report, the Company adheres to multiple international frameworks including the GRI Standards, Task Force on Climate-related Financial Disclosures (TCFD), Taskforce on Nature-related Financial Disclosures (TNFD), Sustainability Accounting Standards Board (SASB), and Impact Reporting and Investment Standards+ (IRIS+). In addition, the report references the European Sustainability Reporting Standards (ESRS), incorporating the Double Materiality principle to address impacts, risks, and opportunities, which serves as TSMC’s methodological foundation for materiality analysis. The Company is also progressively adopting the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards—IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. TSMC has established a dedicated task force to conduct gap analyses, assess the financial implications of risks and opportunities under S1 and S2, and examine and enhance information disclosures accordingly, as an important tool for managing and communicating ESG. Through materiality analysis, the Company dynamically adjusts its sustainability management direction and openly discloses its implementation strategies, medium and long-term goals, practices, and performance achievement status. It gathers feedback and suggestions from stakeholders through multiple channels, collaborating with employees, shareholders/investors, customers, suppliers/contractors, government/industry associations, and communities to create shared value.

While TSMC fully supports the United Nations Global Compact (UNGC) and has complied with Integrating the Sustainable Development Goals into Corporate Reporting: A Practical Guide jointly published by the Global Reporting Initiative (GRI) and UNGC to identify SDGs relevant to the Company, we are not able to join the UNGC signatories as Taiwan, where TSMC is based, is not a member of the United Nations. However, TSMC will continue to support UNGC's policies and initiatives and report on the Company's implementation. Please refer to TSMC's United Nations Global Compact Index for details.