In addition to the content referred to in the preceding article, the corporate social responsibility report prepared by a listed company shall emphasize the following matters.
- Listed companies within the food industry and those prescribed under Subparagraph 2, Paragraph 1, Article 2 of the Rules shall disclose their management approaches,, topic-specific disclosures and their reporting requirements for major topics including assessment of supplier's impact on the environment or society, customer health and safety, and marketing and labeling. Their reporting requirements shall include at least the following items:
- The evaluation and improvement regarding the company's personnel, work environment, hygiene management of facilities and quality control system to improve food sanitation, safety and quality, as well as the significant product and service categories and the percentage affected.
- The types and number of incidents of violation against the applicable food safety and sanitation lawsand noncompliance with product and service information and labeling laws.
- The percentage of the purchased volume in accordance with internationally recognized responsible production standards,categorized by standards.
- The percentage of the production volume manufactured in sites certified by an independent third party according to internationally recognized food safety management system standards.
- The number and percentage of suppliers audited, and the audit items and results.
- The product trace and track management conducted voluntarily or according to the applicable laws, and the percentage of such relevant products to the whole products.
- The food safety laboratories established voluntarily or according to the applicable laws, testing items, testing results, relevant expenses and the percentage of such expenses to the net revenue.
- Listed companies within the chemical industry shall disclose theirmanagement approaches, topic-specific disclosures and their reporting requirements for major topics including protection of occupational health and safety,assessment of their impact on local community, and their impact and supplier's impact on the environment and society. Their reporting requirements shall include at least the following items:
- Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities.
- Operations with significant actual and potential negative impacts on local communities.
- Negative environmentalor social impacts in the company itself and its supply chain and actions taken.
- Listed companies within the financial and insurance industry shall disclose their management approaches, topic-specific disclosures and their reporting requirements for major topic on sustainable finance. Their reporting requirements shall include, at least, products and services designed by individual operating units to create benefits for the society or environment.
- A listed company under Article 2 shall disclose the following:
- the number of its full-time employees who are not in a managerial position, the average and medium of the salaries of the full-time employees who are not in a managerial position,and thedifference of the three figures from the previous year
- the company’s governance aroundclimate-related risks and opportunities, actual and potential climate-related impacts, how to identify, assess and manage climate-related risks, and metrics and targetsused to assess and manage relevant climate-related issues.