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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
5     An assurance institution satisfying the requirements of these Guidelines shall file an application with the TWSE and TPEx by submitting the application form and the attachments showing the institution and its staff have met the qualifications. It shall not issue a written opinion on sustainability metrics by industry or greenhouse gas unless it has obtained the approval.