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Chapter Content

Title:

Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies  CH

Amended Date: 2022.12.23 
Categories: Corporate Governance
   Chapter 3 Fostering a Sustainable Environment
Article 11    TWSE/TPEx listed companies shall follow relevant environmental laws, regulations and international standards to properly protect the environment and shall endeavor to promote a sustainable environment when engaging in business operations and internal management.
Article 12    TWSE/TPEx listed companies are advised to endeavor to utilize energy more efficiently and use renewable materials which have a low impact on the environment to improve sustainability of natural resources.
Article 13    TWSE/TPEx listed companies are advised to establish proper environment management systems based on the characteristics of their industries. Such systems shall include the following tasks:
  1. Collecting sufficient and up-to-date information to evaluate the impact of the company's business operations on the natural environment.
  2. Establishing measurable goals for environmental sustainability, and examining whether the development of such goals should be maintained and whether it is still relevant on a regular basis.
  3. Adopting enforcement measures such as concrete plans or action plans, and examining the results of their operation on a regular basis.
Article 14    TWSE/TPEx listed companies are advised to establish a dedicated unit or assign dedicated personnel for drafting, promoting, and maintaining relevant environment management systems and concrete action plans, and should hold environment education courses for their managerial officers and other employees on a periodic basis.
Article 15    TWSE/TPEx listed companies are advised to take into account the effect of business operations on ecological efficiency, promote and advocate the concept of sustainable consumption, and conduct research and development, procurement, production, operations, and services in accordance with the following principles to reduce the impact on the natural environment and human beings from their business operations:
  1. Reduce resource and energy consumption of their products and services.
  2. Reduce emission of pollutants, toxins and waste, and dispose of waste properly.
  3. Improve recyclability and reusability of raw materials or products.
  4. Maximize the sustainability of renewable resources.
  5. Enhance the durability of products.
  6. Improve efficiency of products and services.
Article 16    To improve water use efficiency, TWSE/TPEx listed companies shall properly and sustainably use water resources and establish relevant management measures.
    TWSE/TPEx listed companies shall construct and improve environmental protection treatment facilities to avoid polluting water, air and land, and use their best efforts to reduce adverse impact on human health and the environment by adopting the best practical pollution prevention and control measures.
Article 17    TWSE/TPEx listed companies are advised to assess the current and future potential risks and opportunities that climate change may present to enterprises and to adopt related measures.
    TWSE/TPEx listed companies are advised to adopt standards or guidelines generally used in Taiwan and abroad to enforce corporate greenhouse gas inventory and to make disclosures thereof, the scope of which shall include the following:
  1. Direct greenhouse gas emissions: emissions from operations that are owned or controlled by the company.
  2. Indirect greenhouse gas emissions: emissions resulting from the utilization of energy such as imported electricity, heating, or steam.
  3. Other indirect emissions: emissions resulting from corporate activities that are not indirect emissions from energy, but are from other sources of emissions owned or controlled by the company.
    TWSE/TPEx listed companies are advised to compile statistics on greenhouse gas emissions, volume of water consumption and total weight of waste and to establish policies for energy conservation, carbon and greenhouse gas reduction, reduction of water consumption or management of other wastes. The companies’ carbon reduction strategies should include obtaining carbon credits and be promoted accordingly to minimize the impact of their business operations on climate change.