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Article NO. Content

Title：

Directions for the Implementation of Assurance Institutions for the Sustainability Report of TWSE/TPEx Listed Companies  CH

Amended Date： 2026.05.18 (Articles 1, 3, 7, 11 amended,English version coming soon)
Current English version amended on 2025.09.02 
Categories： Corporate Governance
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
11      These Guidelines shall take effect on 1 January 2023 after having been submitted to and approved by the Competent Authority. Subsequent amendments thereto shall be effected in the same manner.