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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
8     The CPA and lead verifier shall issue an integrated written opinion on greenhouse gas and shall, together with the assurance institution that they are affiliated with, be responsible for the contents thereof; provided that where some of the operating locations of a TWSE or TPEx listed company have obtained a verification statement in accordance with the Ministry of Environment regulations, the CPA when issuing a written opinion in accordance with Point 7, Paragraph (2), Subparagraph A of these Guidelines, may issue a shared audit opinion by referring to that statement.