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Article 5
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CPAs conducting assurance of sustainability metrics under Article 4, Paragraph 2, and the CPA firms to which they belong, and the personnel conducting GHG assurance under Article 4-1, Paragraph 3, and the institutions to which they belong, all shall comply with the relevant provisions of the Directions for the Implementation of Assurance Institutions of Sustainability Reports of TWSE and TPEx Listed Companies, which shall be applicable from 2024.
The listed company prescribed under Paragraph 1, Article 2 of the Rules shall disclose the sustainability report and the link to the file of that report posted on the company's website on the internet information reporting system designated by TWSE by June 30. However, if the listed company does not prepare a sustainability in the most recent year or does not prepare the report by referring to the GRI Standards, or the sustainability report has obtained a CPA's letter of opinion according to the rules mentioned in Article 4, Paragraph 2, the filing may be completed by September 30.
A listed company shall establish the operational procedure for preparation and validation of the sustainability report, and include this procedure in its internal control system.
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