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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： 2025.09.02 
Categories： Corporate Governance
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
7     Written opinions under these Guidelines shall comply with the following requirements:
  1. The assurance standards for sustainability metrics by industry under Article 4 of the Governing Rules must be consistent with TWSAE (Taiwan Standard on Assurance Engagement) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information, published by the ARDF.
  2. The greenhouse gas assurance standards under Article 4-1 of the Governing Rules shall be consistent with one of the following standards, except that where some of the operating locations of a TWSE or TPEx listed company are a source of greenhouse gas emission with its amount of emissions subject to inventory and registration requirement as published by the Ministry of Environment, the applicable regulations shall be complied with:
    1. TWSAE 3410, Assurance Engagements on Greenhouse Gas Statements, published by the ARDF
    2. ISO 14064-3, published by the International Organization for Standardization (ISO)

Relevant Laws：