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Article 2
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Where a listed company is under one of the following circumstances, it shall prepare and file a sustainability report in Chinese according to these Rules.
- At the end of the most recent fiscal year, the company falls into the food industry, chemical industry and financial and insurance industry prescribed in the Taiwan Stock Exchange Corporation Key Points for Classifying and Adjusting Categories of Industries of Listed Companies.
- The financial report for the most recent fiscal year submitted pursuant to Article 36 of the Securities and Exchange Act indicates that no less than 50% of the company's operating revenue is derived from food and beverage.
- The financial report for the most recent fiscal year submitted pursuant to Article 36 of the Securities and Exchange Act indicates that the company's paid-in capital has achieved no less than NT$2 billion, provided the above may not apply to a company of paid-in capital less than NT$5 billion until 2023.
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 Paragraph 1, 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.
The term "financial report" referred to in paragraphs 2 and 3 means the consolidated financial report prepared in accordance with the "regulations governing the preparation of financial reports by specific industries" made and promulgated by the competent authorities. If a listed company has no subsidiary, the financial report means an individual financial report.
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