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Article 21
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TWSE/TPEx listed companies are advised to create an environment conducive to the development of their employees' careers and establish effective training programs to foster career skills.
TWSE/TPEx listed companies shall establish and implement reasonable employee welfare measures (including remuneration, leave and other welfare etc.) and appropriately reflect the business performance or achievements in the employee remuneration, to ensure the recruitment, retention, and motivation of human resources, and achieve the objective of sustainable operations.
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