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Article 4-1
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A listed company shall dedicate a specific section of the report to the disclosure of climate-related information. Appendix 2.
The applicable timetables for the Scope 1 and Scope 2 greenhouse gas (GHG) inventories in the information under the preceding paragraph are as follows:
- Those in the iron and steel industry, cement industry, or having a paid-in capital of NT$10 billion or more as at the last day of the most recent fiscal year shall disclose the data for the individual company from 2023, and disclose the data for the parent company and all subsidiaries in the consolidated financial statements from 2025.
- Those having a paid-in capital of NT$5 billion or more but less than NT$10 billion as at the last day of the most recent fiscal year shall disclose the data for the individual company from 2025, and disclose the data for the parent company and all subsidiaries in the consolidated financial statements from 2026.
- Those having a paid-in capital of less than NT$5 billion as at the last day of the most recent fiscal year shall disclose the data for the individual company from 2026, and disclose the data for the parent company and all subsidiaries in the consolidated financial statements from 2027.
Listed companies shall carry out Scope 1 and Scope 2 GHG verification according to the following timetables:
- Those in the iron and steel industry, cement industry, or having a paid-in capital of NT$10 billion or more as at the last day of the most recent fiscal year shall complete verification for the individual company from 2024, and complete verification for the parent company and all subsidiaries in the consolidated financial statements from 2027.
- Those having a paid-in capital of NT$5 billion or more but less than NT$10 billion as at the last day of the most recent fiscal year shall complete verification for the individual company from 2027, and complete verification for the parent company and all subsidiaries in the consolidated financial statements from 2028.
- Those having a paid-in capital of less than NT$5 billion as at the last day of the most recent fiscal year shall complete verification for the individual company from 2028, and complete verification for the parent company and all subsidiaries in the consolidated financial statements from 2029.
Listed companies shall disclose their targets, strategies, and specific action plans (including those of their subsidiaries as listed in the consolidated financial statements) in connection with carbon reduction according to the following timetables:
- Listed companies and those in the iron and steel industry and cement industry having a paid-in capital of NT$10 billion or more as at the last day of the most recent fiscal year shall complete disclosure from 2025.
- Those having a paid-in capital of NT$5 billion or more but less than NT$10 billion as at the last day of the most recent fiscal year shall complete disclosure from 2026.
- Those having a paid-in capital of less than NT$5 billion as at the last day of the most recent fiscal year shall complete disclosure from 2027.
If the company's stock has no par value or has a par value other than NT$10 per share, for the calculation of the paid-in capital of NT$10 billion as at the last day of the most recent fiscal year under paragraphs 2 to 4, a net worth of NT$20 billion shall be substituted; for the calculation of the paid-in capital of NT$5 billion or more as at the last day of the most recent fiscal year, a net worth of NT$10 billion shall be substituted.
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