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Regulations Governing Information to be Published in Annual Reports of Public Companies

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Summary

Article 10 (4) (E) of the regulations requires public companies to include the state of the company's performance of corporate social responsibilities in its annual report. A public company shall disclose the systems and measures that the company has adopted with respect to: environmental protection; community participation; contribution to society; service to society; social and public interests; consumer rights and interests; human rights; safety and health; and other corporate social responsibilities and activities. This information shall be accompanied by the state of implementation. The regulations provide a formal table for disclosure (Table 2-2-2).

Reporting Exchange
Issuer

Taiwan

Year

2015

Region

Asia

Issuer (type)

Taiwan Financial Supervisory Commission (FSC) (Financial Regulator)

Instrument type

Regulation

Disclosure instrument

No

Geographical scope

National

Mandatory or voluntary

Mandatory

Text analysis

    • Low 0.30%
    • Moderate 0.15%
    • E focus: pollution, environment
    • S focus: compensation, human rights, children
    • G focus: financial report, internal control, audit
    • Finance, Management, Manufacturing