Frequently Asked Questions

TSMC is committed to optimizing its data collection systems and processes for sustainability reporting. In alignment with the International Sustainability Standards Board (ISSB), the Company works to enhance the credibility and governance of its sustainability information. In 2025, TSMC established the ESG Data Platform to advance the digital management of ESG data, enabling high-quality, verifiable sustainability information and improving stakeholder communication. TSMC continues to align with international sustainability trends, frameworks, and standards, fulfilling its transparent reporting obligations through multiple disclosure channels. Now in its 27th consecutive year of publishing a non-financial report, TSMC prepares its sustainability reporting in accordance with the GRI Standards, the Task Force on Climate-related Financial Disclosures (TCFD) Recommendations, the Taskforce on Nature-related Financial Disclosures (TNFD) Recommendations, and the Sustainability Accounting Standards Board (SASB) Standards.
In addition, referencing the double materiality principle under ESRS 1 of the European Sustainability Reporting Standards (ESRS) and incorporating material information analysis under IFRS Sustainability Disclosure Standards S1 and S2, TSMC continues to enhance its TSMC Dynamic & Double Materiality (TDDM) methodology. Through materiality analysis, the Company aligns its sustainability management direction, develops strategies and actions for material issues, and regularly discloses short-, medium-, and long-term targets and performance outcomes. The sustainability report serves as a key tool for driving ESG progress while facilitating communication and collaboration with employees, shareholders/investors, customers, suppliers/contractors, government industry associations, and communities to create shared value.

TSMC is dedicated to strengthening its sustainable culture of innovation and progress by empowering its people. The Organization for Economic Cooperation and Development (OECD)'s Learning Compass 2030 highlights three essential competencies for navigating future challenges: Creating New Value, Reconciling Tensions & Dilemmas, and Taking Responsibility. By developing these capabilities, individuals and organizations can contribute meaningfully to the well-being of themselves, society, and the planet.
In line with five ESG Directions, TSMC introduced three major strategies: Knowledge Construction, Innovation Cultivation, Action Response. Through a series of empowerment initiatives, the Company aims to deepen employees' knowledge, skills, attitudes, and values, fostering a sustainable culture capable of driving transformative change. Since 2020, TSMC has hosted the ESG AWARD, utilizing a cross-organizational exchange platform to encourage employees to apply new knowledge, insights, and technologies to create new value in addressing sustainability issues. In 2024, TSMC launched diversified courses under the ESG Academy, helping employees explore the complexities and interconnections of sustainability issues. These programs aim to enhance their understanding of the needs and perspectives of various stakeholders, reconcile tensions and dilemmas from diverse viewpoints, and seek consensus and collaboration. To comprehensively build a "Company-wide ESG" cultural foundation, TSMC also introduced the ESG Points incentive mechanism in 2024. This initiative encourages employees to integrate sustainability thinking into their work and daily lives, evaluate their impact on the environment, society, and others, take responsibility, and engage in meaningful action.
Sustainable competitiveness is pivotal for enterprises to maintain operational resilience in a rapidly evolving world. TSMC fosters transformational capabilities in its employees through its empowerment program, equipping them to face future challenges. The initiative promotes the cultivation and growth of innovation and awareness of change within the organization, gradually transforming these elements into an actionable and sustainable culture that drives positive changes.

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