Chapter 5 Enhancing Disclosure of Sustainable Development Information |
| Article 28 | TWSE/TPEx listed companies shall disclose information according to relevant laws, regulations and the Corporate Governance Best Practice Principles for TWSE/TPEx listed Companies and shall fully disclose relevant and reliable information relating to their sustainable development initiatives to improve information transparency.
Relevant information relating to sustainable development which TWSE/TPEx listed companies shall disclose includes:
- The policy, systems or relevant management guidelines, and concrete promotion plans for sustainable development initiatives, as resolved by the board of directors.
- The risks and the impact on the corporate operations and financial condition arising from exercising corporate governance, fostering a sustainable environment and preserving social public welfare.
- Goals and measures for promoting the sustainable development initiatives established by the companies, and performance in implementation.
- Major stakeholders and their concerns.
- Disclosure of information on major suppliers' management and performance with respect to major environmental and social issues.
- Other information relating to sustainable development initiatives.
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| Article 29 | TWSE/TPEx listed companies shall adopt internationally widely recognized standards or guidelines when producing sustainability reports, to disclose the status of their implementation of the sustainable development policy. It also is advisable to obtain a third-party assurance or verification for reports to enhance the reliability of the information in the reports. The reports are advised to include:
- The policy, system, or relevant management guidelines and concrete promotion plans for implementing sustainable development initiatives.
- Major stakeholders and their concerns.
- Results and a review of the exercising of corporate governance, fostering of a sustainable environment, preservation of public welfare and promotion of economic development.
- Future improvements and goals.
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