Taiwan Stock Exchange - Rules & Regulations Directory
Article NO. Content
The sustainability reports prepared by the food industry and the listed companies, chemical industry and finance and insurance industry prescribed under Subparagraph 2, Paragraph 1, Article 2 of the Rules shall obtain a CPA's letter of opinion issued according to the rules published by the Accounting Research and Development Foundation, ROC; the scope thereof shall all include the reporting requirements disclosed pursuant to Items 1 to 7, Subparagraph 1, Items 1 to 4, Subparagraph 2, and Items 1 to 4, Subparagraph 3, Article 4 of the Rules.
The listed company prescribed under Paragraph 1, Article 2 of the Rules 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 by June 30. However, if the listed company does not prepare a sustainability in the most recent year or does not prepare the report by referring to the GRI Standards, or the sustainability report has obtained a CPA's letter of opinion according to the rules mentioned in the preceding paragraph, the filing may be completed by September 30.
A listed company shall establish the operational procedure for preparation and validation of the sustainability report, and include this procedure in its internal control system.
- Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies § 2、4 (2021.12.07)