In response to the escalating challenges of climate change, the Bank of Taiwan（BOT）is leveraging its financial influence to mitigate global warming. Following the adoption of the "Sustainable Loan Policy", which included a commitment to cease financing for "coal-mining-only companies" and " constructing coal-fired power plant projects ". BOT is further expanding its financing restrictions on coal and unconventional oil and gas industries in 2025.

Under the revised policy, companies generating over 50% of their revenue from coal or unconventional oil and gas will no longer be eligible for new financing starting in 2035 unless clear and solid carbon reduction targets or transition plans, or the funding is aligned with sustainable development goals. Additionally, BOT will engage with companies to assess their carbon reduction efforts and progress toward net-zero goals, for existing loans.

Moreover, BOT has voluntarily committed to the Science-Based Targets initiative (SBTi), setting a goal to reduce Scope 1 and Scope 2 GHG emissions by 42% by 2030. In 2024, BOT launched the "Net-Zero Transition Diagnostic Information Service" to help businesses identify climate risks and financial impacts during their transition. This service integrates financial products with expert advisory teams, offering a one-stop solution to facilitate corporate net-zero transformation.