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Article 3
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A listed company shall prepare an annual sustainability report for the preceding year in accordance with the Universal Standards, Sector Standards, and Material Topic Standards published by the Global Reporting Initiatives (GRI). In the report, the company shall disclose its identified material economic, environmental and people (including their human rights) topics and impacts, topic-specific disclosure, and its reporting requirements. Reference may also be drawn from the Sustainability Accounting Standards Board (SASB) standards in the disclosure of information on industry metrics and an index of the SASB metrics that correspond to the report's content.
The sustainability report mentioned in the preceding paragraph shall include relevant environmental, social and corporate governance risk assessments and lay out the performance indicators to manage the material topics identified.
In the sustainability report, a listed company shall disclose what Content Index of the GRI Standards corresponds to the contents of the report and specify in the report whether the topic-specific disclosures have been assured or verified by a third party.
The topic-specific disclosure referred to in Paragraph 1 shall be evaluated and disclosed by adopting the standards in compliance with the rules of the competent authorities. If the competent authorities have not promulgated the applicable standards, the company shall adopt the approach of evaluation commonly used in practice or the universally applicable international approach.
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