The disclosure of corporate sustainability information has been progressing rapidly, but a recent sustainability evaluation of 100 companies in Asia Pacific shows that Singaporean companies have overtaken Taiwan to take first place, while Taiwan has fallen to second place. The CSRone Sustainability Think Tank and the Xinyi College of National Chengchi University released the 2022 "Taiwan and Asia Pacific Sustainability Report Status and Trends" report, pointing out that while the international carbon market consensus is gradually taking shape, more than 80% of Taiwanese companies have not conducted carbon footprint audits. The research team reminded companies that they must speed up the implementation of carbon reduction, otherwise they may not be able to receive international orders in the future. The Asia Pacific "Sustainability Temperature Index" is released, and Taiwan has been overtaken by Singapore for the first time. The 2022 "Taiwan and Asia Pacific Sustainability Report Status and Trends" evaluation covers ten Asia Pacific countries including Taiwan, Japan, Singapore, South Korea, and Australia, and analyzes the top ten companies in each country. The research team started from the ESG (environment, society, and corporate governance) perspective, using eight sustainability issues such as energy conservation and carbon reduction, employee care, and social investment [1] as analysis indicators, and evaluated the degree of investment in sustainability through the information disclosed by companies on the Internet. In addition, due to the growing trend of net-zero carbon emissions internationally, the research team has set four indicators to understand the response and disclosure of companies on the "carbon issue". Chen Houru, Vice President of Operations at CSRone Sustainable Think Tank, pointed out that the report collected 685 sustainability reports published by Taiwanese companies, colleges and universities, non-profit organizations, etc., and conducted an in-depth analysis of 653 reports issued by companies. The analysis results show that as of December 2021,