| Article 5 |
CPAs handling verification of sustainability metrics under Article 4, paragraph 2, and the CPA firms to which they belong, and the personnel handling GHG verification under Article 4-1, paragraph 3, and the bodies to which they belong, all shall comply with the relevant provisions of the Directions for the Management of Verification Bodies of Sustainability Reports of TWSE and TPEx Listed Companies, which shall be applicable from 2024.
A listed company 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 before August 31 each year.
A listed company shall establish the operational procedure for preparation and assurance of the sustainability report, and include this procedure in its internal control system.
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