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Article 63
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When preparing the corporate enterprise’s social responsibility report for a previous year, the securities firm meeting the requirements in the preceding article shall refer to the GRI Standards published by the Global Reporting Initiatives (GRI), practice of disclosure prevailing in its industry, and other applicable rules based on the characteristics of its industry, to disclose the major economic, environmental and social topics identified by the firm, management policies, disclosed items and their reporting requirements, and should, as a minimum requirement, meet the core options under the GRI Standards and is advised to obtain a third party’s accreditation or guarantee. Its report is advised to cover:
- Implementation of corporate enterprise’s social responsibility policy, system or related management guidelines, and a specific promotion plan.
- Major interested parties and topics of their concerns.
- Performance and review of the firm’s implementation of corporate government, development of sustainable environment, support of social welfare and promotion of economic development.
- How improvements can be made in the future and objectives.
The contents of the corporate enterprise’s social responsibility report in the preceding paragraph should cover risk evaluation of environmental, social and corporate governance issues, and establish relevant performance indexes for management of major issues identified.
A securities firm shall in its corporate enterprise’s social responsibility report contain an index showing what part of the GRI Standards the disclosure of the report corresponds to, and shall indicate in the report whether an individual disclosure has obtained a third party’s accreditation or guarantee.
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