Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies

Information Disclosed Corresponding Chapter Remarks
The 2nd paragraph of Article 3
Risk assessment of environmental, social, and corporate governance followed by stipulation of relevant performance indicators to manage the material topics identified
1.2 Material Topic Analysis
1.3 Management of Material Topics
The 3rd paragraph of Article 3
Corresponding the content of the disclosure report to the content index of GRI guidelines, and indicating within the report whether each disclosure item has obtained third-party assurance or certification.
Appendix 1: GRI content index
Appendix 5: Independent Auditor's Limited Assurance Report
The 3rd paragraph of Article 4
Enhancing disclosure of sustainability indicators according to industry sectors.
Appendix 2: SASB Index, Sustainability Indicators of Steel Industry (TWSE)
  • The company belongs to the electrical and cable industry sector and is not required to disclose sustainability indicators in accordance with the stock exchange regulations applicable to specific industry sectors.
  • The company voluntarily adheres to the TWSE's requirement to disclose sustainability indicators for the Steel Industry and follows the SASB Sector Standards for the Electrical & Electronic Equipment and Iron & Steel Producers to disclose relevant indicator information.
Article 4-1
Special section on disclosing climate-related information.
5.2.1 Task Force on Climate-related Financial Disclosures (TCFD)
Appendix 3: Climate-Related Information (TWSE)

Climate-Related Information Required by TWSE

Implementation of Climate-Related Information

Greenhouse Gas Inventory and Assurance Status in 2022