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Article 4
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The sustainability report prepared by a listed company shall incorporate the content referred to in the preceding article and, in the event of companies in the food industry and those listed as prescribed under Subparagraph 2, Paragraph 1, Article 2 of the Rules, or in the chemical industry or the financial and insurance industry, shall strengthen the disclosure of sustainability metrics by industry. (Appendices 1-1 to 1-3.)
The listed companies mentioned in the preceding paragraph shall obtain a letter of opinion issued by a certified public accountant in accordance with the standards promulgated by the Accounting Research and Development Foundation for the disclosure of sustainability metrics for their industries in accordance with Appendices 1-1 to 1-3.
A company in the cement industry, plastics industry, iron and steel industry, oil, electricity and gas industry, semiconductor industry, computer and peripheral equipment industry, optoelectronics industry, communication network industry, electronic parts and components industry, electronic access industry, and other electronics industries shall strengthen the disclosure of the sustainability metrics by industry (Appendices 1-4 to 1-14). However, a company with a paid-in capital of NT$2 billion or more but less than NT$5 billion may postpone the application of this provision until 2024.
If the company's stock has no par value or has a par value other than NT$10 per share, for the calculation of the paid-in capital of NT$5 billion under the preceding paragraph, a net worth of NT$10 billion shall be substituted; for the calculation of the paid-in capital of NT$2 billion, a net worth of NT$4 billion shall be substituted.
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Article 4-1
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A listed company specified in Article 2 shall dedicate a specific section of the report to the disclosure of climate-related information (Appendix 2).
The applicable timetables for the disclosure of Scope 1 and Scope 2 greenhouse gas (GHG) emissions under the preceding paragraph are as follows:
- Those in the iron and steel industry, cement industry, or having a paid-in capital of NT$10 billion or more shall disclose the data for the individual company from 2023, and disclose the data for the parent company and all subsidiaries in the consolidated financial statements from 2025.
- Those having a paid-in capital of NT$5 billion or more but less than NT$10 billion shall disclose the data for the individual company from 2025, and disclose the data for the parent company and all subsidiaries in the consolidated financial statements from 2026.
- Those having a paid-in capital of less than NT$5 billion shall disclose the data for the individual company from 2026, and disclose the data for the parent company and all subsidiaries in the consolidated financial statements from 2027.
The listed companies specified in Article 2 shall conduct the assurance of their Scope 1 and Scope 2 GHG emissions according to the following timetables:
- Those in the iron and steel industry, cement industry, or having a paid-in capital of NT$10 billion or more shall complete assurance for the individual company from 2024, and complete assurance for the parent company and all subsidiaries in the consolidated financial statements from 2027.
- Those having a paid-in capital of NT$5 billion or more but less than NT$10 billion shall complete assurance for the individual company from 2027, and complete assurance for the parent company and all subsidiaries in the consolidated financial statements from 2028.
- Those having a paid-in capital of less than NT$5 billion shall complete assurance for the individual company from 2028, and complete assurance for the parent company and all subsidiaries in the consolidated financial statements from 2029.
If the company's stock has no par value or has a par value other than NT$10 per share, for the calculation of the paid-in capital of NT$10 billion under paragraphs 2 and 3 a net worth of NT$20 billion shall be substituted; for the calculation of the paid-in capital of NT$5 billion, a net worth of NT$10 billion shall be substituted.
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