Corporate Sustainability Advances as Sports Equity Incorporated into ESG Evaluation System
To implement the policy vision of “Strengthening Taiwan Through Sports” and align with global sustainable development trends, “sports equity” has been incorporated into the G-32 indicator practice examples of the Taiwan Stock Exchange’s “FY115 (1st) ESG Evaluation.” The Ministry of Sports (MOS) invited CEO Chen Chun-Chia of H2U, Chairman Lo Jung-Yueh of Shui-Mu International Co., Ltd., General Manager Liu Yu-Lan of Johnson Health Tech Taiwan Digital Business Division, and Chairman Lin Ting-Fang of the CMP Group (representing its key affiliate Pacific Cycles) to share their corporate philosophies and practical actions in supporting sports equality on April 9. Through the ESG evaluation framework, the MOS aims to encourage enterprises to invest resources and expand their social impact, fostering a virtuous cycle of sports equity for all and advancing a win-win vision for sustainable development.
The MOS stated that sports are a fundamental right of every citizen in Taiwan. Promoting adapted sports not only safeguards the rights of people with disabilities and those with special needs to participate in sports, but also serves as a key indicator of a nation’s level of civilization and social progress. It is hoped that corporate support for sports among people with disabilities and special needs will go beyond philanthropy and be translated into concrete, measurable sustainability outcomes, becoming a key metric for listed companies to demonstrate social responsibility and corporate governance performance.
The four participating listed companies shared their initiatives across five major dimensions of sports equality, based on the latest G-32 practice examples announced by the Taiwan Stock Exchange on January 30, FY 2026
1.Creating disability-friendly sports environments and improving facilities:
Shui-Mu International Co., Ltd.has transformed its stores across Taiwan into “community health care stations,” introducing a dynamic foot pressure measurement system to help elderly individuals and those with mobility challenges detect gait issues early and reduce exercise limitations caused by foot discomfort. Pacific Cycles has supported public infrastructure projects by promoting handcycle installation, with 165 handcycles currently available along riverside bike paths in Taipei and New Taipei City for free use by individuals with spinal cord injuries, significantly enhancing opportunities for independent training.
2.Promoting inclusion in schools and communities to deepen adaptive sports development:
H2U Corp., through its “Sports Note” event platform, used the 2026 Hsinchu City Marathon to support the Hsinchu City Elementary and Junior High School Physical Education Promotion Association, benefiting student athletes from rural and disadvantaged backgrounds. It also promotes a food waste reduction initiative, demonstrating ESG cross-dimensional synergy. Shui-Mu International Co., Ltd.has co-organized the “RUN Companion” initiative with the Taiwan Home Service Strategic Alliance, using guided running mechanisms to address safety concerns for individuals with cognitive impairments, thereby supporting their rights to social participation and exercise.
3.Encouraging participation of people with disabilities in sporting events:
H2U Corp. will establish a “Disability Charity Division” at the 2026 Hsinchu City Marathon, including dedicated starting groups. It will also collaborate with China Airlines for the 2026 China Airlines Marathon Starlight Run, offering 300 free charity slots for participants with disabilities to lower participation barriers. Johnson Health Tech plans to host an inclusive pickleball tournament for people with disabilities in October 2026, with categories based on different disability types or mixed formats to promote participation.
4.Innovation in sports assistive devices:
Shui-Mu International Co., Ltd.is applying its gold medal-winning “dynamic foot pressure measurement technology” from the 2026 International Exhibition of Inventions of Geneva to develop sports assistive devices, enabling functional training and rehabilitation for individuals with mobility impairments.
5.Supporting disability sports organizations and international integration:
Pacific Cycles has long supported the development of sports for individuals with cerebral palsy, helping promote Frame Running (three-wheeled racing frames), which has been included as an official event in both the 2026 Aichi-Nagoya Asian Para Games and the 2028 Los Angeles Paralympic Games. Shui-Mu International Co., Ltd.is also supporting deaf tennis athletes by funding competition participation and developing customized sports assistive gear, transforming medical technology into tangible support for protection and performance enhancement.
The MOS emphasized that the vision behind this policy is to connect private sector strength with national sports development, positioning enterprises as strong supporters of sports participation for people with disabilities and special needs. Supporting sports means supporting Taiwan. The MOS sincerely invites all sectors to incorporate “sports equity” into their corporate culture and join Team Taiwan, allowing positive energy to reach every corner of society and fostering a sustainable, win-win future. Looking ahead, the MOS will continue to refine the “sports equity” practice framework, enabling private sector engagement to serve as a cornerstone in advancing Taiwan into a “new era of sports.” For more detailed information and the G-32 indicators, please visit the TWSE Corporate Governance Center website.