Taiwan Stock Exchange - Rules & Regulations Directory
Article NO. Content
A listed company which meets the requirements under Article 2 of the Rules shall prepare anannual corporate social responsibility report for the preceding year by referring to the Global Reporting Initiatives (GRI) Standards published by the GRI,Sector Disclosure and other applicable rules according to its sector features. In the report, the company shall disclose its identified material economic, environmental and social topics, management approach, topic-specificdisclosure, and its reporting requirements, which shall, at a minimum, meet the core option of the GRIStandards.
The corporate social responsibility report mentioned in the preceding paragraph shall include relevant environmental, social and corporate governance risk assessments and lay out the performance indicators to manage the material topics identified.
In the corporate social responsibility report, a listed company shall disclose what Content Index of the GRIStandardscorresponds to the contents of the report and specify in the report whether the topic-specific disclosures have been assured or verified by a third party.
The topic-specific disclosure referred to in Paragraph 1 shall be evaluated and disclosed by adopting the standards in compliance with the rules of the competent authorities. If the competent authorities have not promulgated the applicable standards, the company shall adopt the approach of evaluation commonly used in practice.
- Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Corporate Social Responsibility Reports by TWSE Listed Companies § 2 (2020.01.02)