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Relevant Laws

Title:Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Corporate Social Responsibility Reports by TWSE Listed Companies (2020.01.02)
Article 2     Where a listed company is under one of the following circumstances, it shall prepare and file a corporate social responsibility report in Chinese according to these Rules.
  1. At the end of the most recent fiscal year, the company falls into the food industry, chemical industry and financial and insurance industry prescribed in the Taiwan Stock Exchange Corporation Key Points for Classifying and Adjusting Categories of Industries of Listed Companies.
  2. The financial report for the most recent fiscal year submitted pursuant to Article 36 of the Securities and Exchange Act indicates that no less than 50% of the company's operating revenue is derived from food and beverage.
  3. The financial report for the most recent fiscal year submitted pursuant to Article 36 of the Securities and Exchange Act indicates that the company's share capital has achieved no less than NT$5 billion.
    The term "financial report" referred to in paragraphs 2 and 3 means the consolidated financial report prepared in accordance with the "regulations governing the preparation of financial reports by specific industries" made and promulgated by the competent authorities. If a listed company has no subsidiary, the financial report means an individual financial report.
Article 3     A listed company which meets the requirements under Article 2 of the Rules shall prepare anannual corporate social responsibility report for the preceding year by referring to the Global Reporting Initiatives (GRI) Standards published by the GRI,Sector Disclosure and other applicable rules according to its sector features. In the report, the company shall disclose its identified material economic, environmental and social topics, management approach, topic-specificdisclosure, and its reporting requirements, which shall, at a minimum, meet the core option of the GRIStandards.
    The corporate social responsibility report mentioned in the preceding paragraph shall include relevant environmental, social and corporate governance risk assessments and lay out the performance indicators to manage the material topics identified.
    In the corporate social responsibility report, a listed company shall disclose what Content Index of the GRIStandardscorresponds to the contents of the report and specify in the report whether the topic-specific disclosures have been assured or verified by a third party.
    The topic-specific disclosure referred to in Paragraph 1 shall be evaluated and disclosed by adopting the standards in compliance with the rules of the competent authorities. If the competent authorities have not promulgated the applicable standards, the company shall adopt the approach of evaluation commonly used in practice.