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Article NO. Content


Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed Companies  CH

Amended Date: 2020.02.13 
Categories: Corporate Governance
Article 17     TWSE/GTSM listed companies are advised to assess the current and future potential risks and opportunities that climate change may present to enterprises and to adopt climate related measures.
    TWSE/GTSM 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 generation of externally purchased or acquired electricity, heating, or steam.
    TWSE/GTSM 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.