IBM Consulting and E.SUN Bank create an enterprise framework for trusted, scalable AI
As generative AI reshapes global finance, E.SUN Bank faced a critical question: how can AI scale responsibly across a regulated enterprise? Operating in Taiwan’s highly supervised financial sector, the bank had launched AI initiatives, but governance remained fragmented. Controls relied on repeated cross-department coordination, varied interpretations and manual review processes, with no unified, implementable framework.
Without standardized governance logic, scaling AI posed regulatory, operational and reputational risks. As global standards such as the EU AI Act and ISO/IEC 42001 emerged, the need for a structured, enterprise-wide governance framework became urgent. E.SUN Bank needed to move from experimentation to a consistent, auditable and scalable AI governance model.
IBM® Consulting® partnered with E.SUN Bank to co-create Taiwan’s first enterprise-level, implementable AI governance framework for financial services. Drawing on global standards including the EU AI Act and ISO/IEC 42001, IBM introduced a risk-based, lifecycle governance model aligned to both regulatory expectations and business realities.
The core deliverable - the AI Governance White Paper (Playbook) - translated regulatory requirements into a structured, step-by-step decision methodology. Every AI initiative now follows a consistent logic to assess risk and determine the appropriate combination of controls. The framework integrates 132 FSC-aligned control measures and 96 technical methods, embedded across model development, validation, deployment and monitoring. Governance shifted from fragmented, manual coordination to a standardized, auditable and repeatable enterprise process, creating a practical governance model that can also serve as a reference point for financial institutions across Taiwan.
With the new framework in place, E.SUN Bank transitioned from fragmented governance practices to a unified, organization-wide model. More than 50 seed members—including 13 core leaders—were trained to apply a shared governance logic, enabling consistent control selection across AI initiatives. When evaluating the same use case, teams now independently arrive at the same governance decisions, reducing interpretation gaps and strengthening regulatory confidence.
The 132 FSC-aligned controls and 96 technical methods provide measurable, auditable governance execution. AI governance is now embedded across the full lifecycle, enabling the bank to scale AI responsibly while maintaining regulatory alignment. The Playbook also serves as a practical reference framework for financial institutions across Taiwan as they develop and mature their own AI governance capabilities.
By transforming AI governance into a repeatable operational capability, E.SUN Bank has established a strong foundation for future AI innovation while maintaining transparency, accountability, and control.
E.SUN Bank, founded in 1992 and headquartered in Taipei, Taiwan, is one of the country’s leading commercial banks. It provides retail, corporate and wealth management services to individual and enterprise customers, with a strong focus on digital innovation and sustainable finance.
E.SUN Bank is named after Mt. Jade, the highest peak in Taiwan. Inspired by its grandeur and beauty, E.SUN Bank is committed to building a world-class bank and becoming the most trusted choice for its customers.
Guided by integrity and professional excellence, E.SUN Bank is dedicated to safeguarding the assets entrusted to it, while continuously creating value and delivering meaningful experiences for its customers.
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