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Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Corporate Social Responsibility Reports by TWSE Listed Companies  CH

Amended Date: 2019.01.04
Article 1     These Rules are established according to Paragraph 3, Article 47 of the Operating Rules of the Taiwan Stock Exchange Corporation.
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Article 2     Where a listed company is under one of the following circumstances, it shall prepare and file a corporate social responsibility report in Chinese according to these Rules.
  1. At the end of the most recent fiscal year, the company falls into the food industry, chemical industry and financial and insurance industry prescribed in the Taiwan Stock Exchange Corporation Key Points for Classifying and Adjusting Categories of Industries of Listed Companies.
  2. The financial report for the most recent fiscal year submitted pursuant to Article 36 of the Securities and Exchange Act indicates that no less than 50% of the company's revenue is derived from food and beverage.
  3. The financial report for the most recent fiscal year submitted pursuant to Article 36 of the Securities and Exchange Act indicates that the company's capital stock has achieved no less than NT$5 billion.
    The term "financial report" referred to in paragraphs 2 and 3 means the consolidated financial report prepared in accordance with the "regulations governing the preparation of financial reports by specific industries" made and promulgated by the competent authorities. If a listed company has no subsidiary, the financial report means an individual financial report.
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Article 3     A listed company which meets the requirements under Article 2 of the Rules shall prepare an annual corporate social responsibility report for the preceding year by referring to the Global Reporting Initiatives (GRI) Standards published by the GRI, Sector Disclosure and other applicable rules according to its sector features. In the report, the company shall disclose its identified material economic, environmental and social topics, management approach, topic-specific disclosure, and its reporting requirements, which shall, at a minimum, meet the core option of the GRI Standards.
    In the corporate social responsibility report, a listed company shall disclose what Content Index of the GRI Standards corresponds to the contents of the report and specify in the report whether the topic-specific disclosures have been assured, verified or certified by a third party.
    The topic-specific disclosure referred to in Paragraph 1 shall be evaluated and disclosed by adopting the standards in compliance with the rules of the competent authorities. If the competent authorities have not promulgated the applicable standards, the company shall adopt the approach of evaluation commonly used in practice.
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Article 4     In addition to the content referred to in the preceding article, the corporate social responsibility report prepared by a listed company shall emphasize the following matters.
  1. Listed companies within the food industry and those prescribed under Subparagraph 2, Paragraph 1, Article 2 of the Rules shall disclose their management approaches,, topic-specific disclosures and their reporting requirements for major topics including assessment of supplier's impact on the environment or society, customer health and safety, and marketing and labeling. Their reporting requirements shall include at least the following items:
    1. The evaluation and improvement regarding the company's personnel, work environment, hygiene management of facilities and quality control system to improve food sanitation, safety and quality, as well as the significant product and service categories and the percentage affected.
    2. The types and number of incidents of violation against the applicable food safety and sanitation laws and noncompliance with product and service information and labeling laws.
    3. The percentage of the purchased volume in accordance with internationally recognized responsible production standards, categorized by standards.
    4. The percentage of the production volume manufactured in sites certified by an independent third party according to internationally recognized food safety management system standards.
    5. The number and percentage of suppliers audited, and the audit items and results.
    6. The product trace and track management conducted voluntarily or according to the applicable laws, and the percentage of such relevant products to the whole products.
    7. The food safety laboratories established voluntarily or according to the applicable laws, testing items, testing results, relevant expenses and the percentage of such expenses to the net revenue.
  2. Listed companies within the chemical industry shall disclose their management approaches, topic-specific disclosures and their reporting requirements for major topics including protection of occupational health and safety, assessment of their impact on local community, and their impact and supplier's impact on the environment and society. Their reporting requirements shall include at least the following items:
    1. Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities.
    2. Operations with significant actual and potential negative impacts on local communities.
    3. Negative environmental or social impacts in the company itself and its supply chain and actions taken.
  3. Listed companies within the financial and insurance industry shall disclose their management approaches, topic-specific disclosures and their reporting requirements for major topic on sustainable finance. Their reporting requirements shall include, at least, products and services designed by individual operating units to create benefits for the society or environment.
  4. A listed company under Article 2 shall disclose the number of its full-time employees who are not in a managerial position, the average and medium of the salaries of the full-time employees who are not in a managerial position, and the difference of the three figures from the previous year.
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Article 5     The corporate social responsibility reports prepared by the food industry and the listed companies prescribed under Subparagraph 2, Paragraph 1, Article 2 of the Rules shall obtain a CPA's letter of opinion issued according to the rules published by the Accounting Research and Development Foundation, ROC; the scope thereof shall include the reporting requirements disclosed pursuant to Subparagraph 1, Paragraph 1, Article 4 of the Rules.
    The listed company prescribed under Paragraph 1, Article 2 of the Rules shall disclose the corporate social responsibility report and the link to the file of that report posted on the company's website on the internet information reporting system designated by TWSE by June 30. However, if the listed company does not prepare a corporate social responsibility report in the most recent year or does not prepare the report by referring to the GRI Standards, or the corporate social responsibility report has obtained a CPA's letter of opinion according to the rules mentioned in the preceding paragraph, the filing may be completed by September 30.
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Article 6     These Rules and any amendments hereto will be implemented after the approval for recordation of the Competent Authority.