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Article NO. Content

Title：

Directions for the Implementation of Assurance Institutions for the Sustainability Report of TWSE/TPEx Listed Companies  CH

Amended Date： 2024.04.23 
Categories： Corporate Governance
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
3     The institution responsible for greenhouse gas assurance under Article 4-1, Paragraph 3 of Governing Rules and the lead verifier and CPA issuing the written opinion shall satisfy the following qualifications and criteria:
  1. The assurance institutions must satisfy one of the qualifications and criteria:
    1. Has obtained the permit for verification institution issued by the Ministry of Environment, R.O.C. (Taiwan).
    2. in addition to the qualifications under Point 2, Paragraph (1), an accounting firm should have one year or more of experience in assurance of or assistance in Greenhouse Gas(GHG) inventories:
  2. The staff of the assurance institutions must have one of the following qualifications:
    1. The lead verifier of the verification institution should be a qualified registrant with the Ministry of Environment.
    2. In addition to the qualification requirements under Point 2, Paragraph (2), a CPA should have the following qualifications:
      1. Has one year or more of experience in greenhouse gas assurance or assistance.
      2. Has attended courses on Greenhouse Gas(GHG) inventory or assurance for more than 20 hours in the most recent two years.

Relevant Laws：