Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Corporate Social Responsibility Reports by TWSE Listed Companies, 2015

Taiwan Current 2015

A list of specified companies began mandatory corporate social responsibility reporting annually as of 2015. These include companies from food processing, financial and chemical sectors, as well as companies which have over 50% of their total revenue coming from food and beverage businesses. Large enterprises with paid-in capital of higher than a specified amount (NT$5 billion) must also comply. Disclosing companies shoud specify whether the reports have been assured. Food processing companies must obtain external verification and a CPA’s letter of opinion issued according to the rules published by the Accounting Research and Development Foundation on their CSR reporting. GRI G4-based CSR reporting has to be completed by the end of June each year. If the listed company has not done a corporate social responsibility report in the most recent year or does not prepare a report based on the GRI Guidelines, or the CSR report has obtained a CPA’s letter of opinion, the filing may be completed by December 31.

Scope

General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

Large listed companies - A list of specified companies will begin mandatory corporate social responsibility reporting annually from 2015. These include companies from food processing, financial and chemical sectors, as well as companies which have over 50% of their total revenue coming from food and beverage businesses. Large enterprises with paid-in capital no less than $310 million($166million (NT$5 billion, exchange rate NT$30:US$1) must also comply

Issuer type

Stock Exchange

Type of instrument

Requirement

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Project Partners