Taiwan Stock Exchange - Rules & Regulations Directory
Article NO. Content
The corporate social responsibility reports prepared by the food industry and the listed companies 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 include the reporting requirements disclosed pursuant to Subparagraph 1, Paragraph 1, Article 4 of the Rules.
The listed company prescribed under Paragraph 1, Article 2 of the Rules shall disclose the corporate social responsibility 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 corporate social responsibility report in the most recent year or does not prepare the report by referring to the GRI Standards, or the corporate social responsibility 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.
- Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Corporate Social Responsibility Reports by TWSE Listed Companies § 2、4 (2020.01.02)