• Font Size：
  • S
  • M
  • L
友善列印
WORD

Amendments

Title：

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

Amended Date： 2024.04.23 
Categories： Corporate Governance
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese

Title： Directions for the Implementation of Assurance Institutions for the Sustainability Report of TWSE/TPEx Listed Companies(2024.01.26)
Date：
3     The institution responsible for greenhouse gas assurance under Article 4-1, Paragraph 3 of Governing Rules and the lead verifier and CPA issuing the written opinion shall satisfy the following qualifications and criteria:
  1. The assurance institutions must satisfy one of the qualifications and criteria:
    1. Has obtained the permit for verification institution issued by the Ministry of Environment, R.O.C. (Taiwan).
    2. in addition to the qualifications under Point 2, Paragraph (1), an accounting firm should have one year or more of experience in assurance of or assistance in Greenhouse Gas(GHG) inventories:
  2. The staff of the assurance institutions must have one of the following qualifications:
    1. The lead verifier of the verification institution should be a qualified registrant with the Ministry of Environment.
    2. In addition to the qualification requirements under Point 2, Paragraph (2), a CPA should have the following qualifications:
      1. Has one year or more of experience in greenhouse gas assurance or assistance.
      2. Has attended courses on Greenhouse Gas(GHG) inventory or assurance for more than 20 hours in the most recent two years.
7     Written opinions under these Guidelines shall comply with the following requirements:
  1. The assurance standards for sustainability metrics by industry under Article 4 of the Governing Rules must be consistent with TWSAE (Taiwan Standard on Assurance Engagement) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information, published by the ARDF, and ISAE (International Standard on Assurance Engagements) 3000 published by the International Auditing and Assurance Standards Board (IAASB).
  2. The greenhouse gas assurance standards under Article 4-1 of the Governing Rules shall be consistent with one of the following standards, except that where some of the operating locations of a TWSE or TPEx listed company are a source of greenhouse gas emission with its amount of emissions subject to inventory and registration requirement as published by the Ministry of Environment, the applicable regulations shall be complied with:
    1. ISAE 3410, Assurance Engagements on Greenhouse Gas Statements, published by the IAASB
    2. ISO 14064-3, published by the International Organization for Standardization (ISO)
8     The CPA and lead verifier shall issue an integrated written opinion on greenhouse gas and shall, together with the assurance institution that they are affiliated with, be responsible for the contents thereof; provided that where some of the operating locations of a TWSE or TPEx listed company have obtained a verification statement in accordance with the Ministry of Environment regulations, the CPA when issuing a written opinion in accordance with Point 7, Paragraph (2), Subparagraph A of these Guidelines, may issue a shared audit opinion by referring to that statement.