Corporate Governance

Corporate governance covers board responsibilities, internal controls, disclosure and shareholder rights, all of which shape the quality of corporate decision-making and accountability. Taiwan’s Financial Supervisory Commission has recently focused on the investigative role of independent directors at financial institutions, nominating committees and rules governing outside positions. Internationally, controversies have also emerged over insider share sales during AI transformations, proxy battles, political lobbying disclosures and related-party lending ahead of IPOs. These developments reflect rising regulatory demands alongside growing risks from emerging technologies, warranting continued scrutiny of policy implementation, conflict-of-interest management and corporate responses.