IBM Taiwan and E.SUN Bank Unveil Taiwan’s First Financial AI Governance Framework

Taiwan’s Financial Supervisory Commission issued its Guidelines for the Financial Industry’s Use of Artificial Intelligence in June 2024, but the principles lacked quantifiable methods for assessment and evidence. IBM Taiwan spent about two years localizing a governance framework and, in the second half of 2025, incorporated E.SUN Bank’s experience in intelligent finance to address compliance and risk-management gaps facing financial institutions adopting AI.

IBM Taiwan and E.SUN Bank announced on March 12, 2026, that they had completed Taiwan’s first enterprise-level AI governance framework for the financial industry and an AI Governance White Paper. The framework divides 11 categories of AI risk into five levels, sets out 132 enterprise, operational and technical controls, and supports 96 related technologies. The value of the partnership was not disclosed, and the framework will subsequently be promoted across the industry through a working group on digital-finance practices.