This study examines the transparency mechanisms established by the European Union’s Digital Services Act (DSA), with a particular focus on how they facilitate platform accountability and safeguard freedom of expression in the context of digital governance. As the world’s first comprehensive regulatory framework for digital services, the DSA imposes obligations on large platforms to disclose their content moderation practices through transparency reports, Statements of Reasons (SoR), and the Digital Services Transparency Database (DSA-TDB), thereby enhancing public oversight and strengthening user trust. Since its launch in 2023, the DSA-TDB has accumulated billions of data entries, serving as a critical resource for monitoring and analyzing platform governance practices. However, the study finds that despite this significant step toward transparency, challenges remain regarding the depth of information disclosure and the realization of meaningful accountability. Drawing on the DSA’s experience, the study argues that Taiwan should not only adapt the transparency mechanisms to its local governance and freedom of expression frameworks but also address contextual needs to enhance the normative coherence and operational effectiveness of its digital platform governance.