Taipei: Taiwanese companies seeking financing for their low-carbon transition will increasingly need to present credible plans with clear timelines, funding sources, and measurable targets, a Deloitte Taiwan executive said Friday.

According to Focus Taiwan, Cathy Lee, senior executive vice president at Deloitte Taiwan, addressed the 2026 New Energy and Carbon Market Business Strategic Forum in Taipei, emphasizing that financial institutions are under growing regulatory and market pressure to direct capital toward green activities and companies making demonstrable progress toward decarbonization. Even businesses in carbon-intensive industries can qualify as "transitioning" if they adopt credible plans to meet the sustainability criteria set out in Taiwan's official guidelines, Lee explained.

"When assessing a transition plan, the key is that it must have a clear timeline specifying when the company will achieve what level of emissions reduction," Lee stated. Companies must also explain how they will achieve their targets and finance the required investments, whether through borrowing, bond issuance, or other channels, she added.

Under guidance issued by Taiwan's Financial Supervisory Commission, transition plans should cover five areas: the sustainability status of a company's economic activities, its transition vision, implementation strategy, indicators and targets, and governance arrangements. Financial institutions can then assess the clarity of the timetable, the feasibility of proposed actions, the reasonableness of the financial plan, and the mechanisms for monitoring progress, according to Lee.

Lee noted that Taiwan's green investment and financing had reached NT$5.25 trillion (US$164.8 billion), citing figures from the commission. A green securities certification system also took effect in 2026, classifying listed and over-the-counter companies based on the proportion of their revenue derived from green or potentially green activities, she said.