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Public Evidence Profile

Taiwan Semiconductor Manufacturing Company

CountryTaiwan
Index EditionRECI Global Index 2026 — V1
Updated3 April 2026
StatusPublished
RECI Score
91.4
Platinum
Executive Summary

TSMC confirms Platinum at 91.4 — the second Platinum in the adjudication series and the only company to hold L5 on four pillars simultaneously (P1, P2, P4, P5). This is driven by unusually strong alignment between the RECI operational/manufacturing rubric and semiconductor fab operations: ISO 14001/50001 at ALL facilities, 20 years of ISO 14064 verified GHG data, 96% PFC abatement, AWS Platinum water stewardship, and 97% waste recycling. P3 stays at L4 (no internal carbon price, no offset strategy despite strong green bond programme), P6 at L4 (limited assurance cap), and P7 at L4 (SBTi not validated, CDP score decline, EU-jurisdiction drag). Key risk: emissions rising sharply (+23% S1+2 YoY) with RE at only 14% against a 60% 2030 target.

Technical assessment based on primary disclosures

Primary Data Source

Public Disclosure
TSMC 2024 Sustainability Report; 2024 Climate and Nature Report (TCFD/TNFD); ESG Data Hub; ISO 14064-1 Fab-Level Verification (DNV/SGS); CDP Response 2024; SBTi Commitment (Apr 2025)

Assurance Verification

Limited Assurance
DNV Business Assurance Co. Ltd.; SGS

Benchmarking Confidence

High Confidence
RECI Technical Methodology v2.4

Pillar Performance

Top:Operational Linkage
Gap:Financial Controls

Assessment

Pillar Performance

Pillar 1
Optimised5

Governance Chassis

L1L2L3L4L5
Pillar 2
Optimised5

Data Infrastructure

L1L2L3L4L5
Pillar 3
Integrated4

Financial Controls

L1L2L3L4L5
Pillar 4
Optimised5

Operational Linkage

L1L2L3L4L5
Pillar 5
Optimised5

Risk Radar

L1L2L3L4L5
Pillar 6
Integrated4

Assurance Depth

L1L2L3L4L5
Pillar 7
Integrated4

Transparency & Disclosure

L1L2L3L4L5

Index Disclaimer

RECI public scores are benchmark indicators derived from our interpretation of publicly available evidence at the time of review. They are not credit ratings, ESG ratings, certifications, or assurance statements. Scores reflect the four-stage governance process: AI analyst draft, senior ESG practitioner review, final record approval, and management calibration.