Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies
Information Disclosed | Corresponding Chapter | Remarks |
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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 | Material Topic Analysis 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 2, GRI Content Index Appendix 8, Independent Auditor's Limited Assurance Report | |
The 3rd paragraph of Article 4 Enhancing disclosure of sustainability indicators according to industry sectors. | Appendix 3, SASB Index, Steel Industry Sustainability Indicators (TWSE) |
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Article 4-1 Special section on disclosing climate-related information. | 1.1 Climate Action (TCFD) Appendix 4, Climate-Related Information (TWSE) |