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Article 4-1
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A listed company specified in Article 2 shall dedicate a specific section of the report to the disclosure of climate-related information (Appendix 2).
The applicable timetables for the disclosure of Scope 1 and Scope 2 greenhouse gas (GHG) emissions under the preceding paragraph are as follows:
- Those in the iron and steel industry, cement industry, or having a paid-in capital of NT$10 billion or more shall disclose the data for the individual company from 2023, and disclose the data for the parent company and all subsidiaries in the consolidated financial statements from 2025.
- Those having a paid-in capital of NT$5 billion or more but less than NT$10 billion shall disclose the data for the individual company from 2025, and disclose the data for the parent company and all subsidiaries in the consolidated financial statements from 2026.
- Those having a paid-in capital of less than NT$5 billion shall disclose the data for the individual company from 2026, and disclose the data for the parent company and all subsidiaries in the consolidated financial statements from 2027.
The listed companies specified in Article 2 shall conduct the assurance of their Scope 1 and Scope 2 GHG emissions according to the following timetables:
- Those in the iron and steel industry, cement industry, or having a paid-in capital of NT$10 billion or more shall complete assurance for the individual company from 2024, and complete assurance for the parent company and all subsidiaries in the consolidated financial statements from 2027.
- Those having a paid-in capital of NT$5 billion or more but less than NT$10 billion shall complete assurance for the individual company from 2027, and complete assurance for the parent company and all subsidiaries in the consolidated financial statements from 2028.
- Those having a paid-in capital of less than NT$5 billion shall complete assurance for the individual company from 2028, and complete assurance for the parent company and all subsidiaries in the consolidated financial statements from 2029.
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$10 billion under paragraphs 2 and 3 a net worth of NT$20 billion shall be substituted; for the calculation of the paid-in capital of NT$5 billion, a net worth of NT$10 billion shall be substituted.
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