Taiwan Financial Supervisory Commission and Stock Exchange Advice, 2014
In conjunction with the publishing of the “Corporate Governance Roadmap 2013″ by the Financial Supervisory Commission, listed companies of the Taiwan Stock Exchange (TWSE) are advised to publish sustainability reports (or “corporate social responsibility reports”) based on the fourth (G4) version of the Sustainability Reporting Guidelines of the Global Reporting Initiative (GRI). The aim is to improve the quality of non-financial information disclosed.
Scope
General sustainability/ESG/non-financial
Industry sectors covered by the instrument
All/none specified
Organizations covered by the instrument
Large listed companies
Issuer type
Financial Regulators
Type of instrument
Code of conduct or guideline
Mandatory or voluntary
Voluntary
The geographical scope
National/federal