｜ESG

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 		Identification, Analysis, and Management of Material Topics
The 3rd paragraph of Article 3
Align the content of the disclosure report with the content index of GRI guidelines, and indicate within the report whether each disclosure item has obtained third-party assurance or certification. 		Appendix 1. GRI Content Index
 Appendix 7. Independent Third-Party Assurance Statement
The 3rd paragraph of Article 4
Enhancing disclosure of sustainability indicators according to industry sectors. 		Appendix 2. SASB Index: Steel Industry Sustainability Indicators (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. 		1.1 Climate Action (TCFD)
 Appendix 3. Climate-Related Information Required by TWSE