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) |
|
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