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Article NO. Content

Title:

Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies  CH

Amended Date: 2024.01.26 (Articles 2, 3, 4, 4-1, 5 amended,English version coming soon)
Current English version amended on 2022.09.22 
Categories: Corporate Governance
Article 4     The sustainability report prepared by a listed company shall incorporate the content referred to in the preceding article and, in the event of companies in the food industry and those listed as prescribed under Subparagraph 2, Paragraph 1, Article 2 of the Rules, or in the chemical industry or the financial and insurance industry, shall strengthen the disclosure of sustainability metrics by industry. (Appendices 1-1 to 1-3.)
    The listed companies mentioned in the preceding paragraph shall obtain a letter of opinion issued by a certified public accountant in accordance with the standards promulgated by the Accounting Research and Development Foundation for the disclosure of sustainability metrics for their industries in accordance with Appendices 1-1 to 1-3.
    A company in the cement industry, plastics industry, iron and steel industry, oil, electricity and gas industry, semiconductor industry, computer and peripheral equipment industry, optoelectronics industry, communication network industry, electronic parts and components industry, electronic access industry, and other electronics industries shall strengthen the disclosure of the sustainability metrics by industry (Appendices 1-4 to 1-14). However, a company with a paid-in capital of NT$2 billion or more but less than NT$5 billion may postpone the application of this provision until 2024.
    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 the preceding paragraph, 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.

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