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Article 28
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TWSE/TPEx listed companies shall disclose information according to relevant laws, regulations and the Corporate Governance Best Practice Principles for TWSE/TPEx listed Companies and shall fully disclose relevant and reliable information relating to their sustainable development initiatives to improve information transparency.
Relevant information relating to sustainable development which TWSE/TPEx listed companies shall disclose includes:
- The policy, systems or relevant management guidelines, and concrete promotion plans for sustainable development initiatives, as resolved by the board of directors.
- The risks and the impact on the corporate operations and financial condition arising from exercising corporate governance, fostering a sustainable environment and preserving social public welfare.
- Goals and measures for promoting the sustainable development initiatives established by the companies, and performance in implementation.
- Major stakeholders and their concerns.
- Disclosure of information on major suppliers' management and performance with respect to major environmental and social issues.
- Other information relating to sustainable development initiatives.
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