Back to overview

Corporate Social Responsibility Best Practice Principles for TWSE/GTSM-Listed Companies

Taiwan Current 2016

Amended the 2014 version of the same document. The TWSE and the GTSM jointly adopted these principles in order to assist listed companies to fulfil their CSR and to promote economic, social and environmental balance and sustainable development, helping to manage companies environmental and social risks and impact.

Issuer name

Taiwan Stock Exchange Corporation (TWSE) and GreTai Securities Market (GTSM)

More information

There is a emphasis on environmental management systems and disclosures of green house emissions, but more generally (no specifics) it does highlight the need for timely CSR disclosures.

Organizations covered by the instrument

Large private and listed companies

Target organization notes

companies listed on the Taiwan Stock Exchange Corporation (TWSE) and GreTai Securities Market (GTSM)

Industry scope

All/none specified

Disclosure venue

Sustainability report

ESG coverage - E (Environment)

Environmental Compliance & Risk, Materials & Resource Efficiency (circularity), Energy, Climate & GHG emissions, Waste & Hazardous Substances, Supplier Environmental Assessment, Water

ESG coverage- S (Social)

Employment Conditions, Policies and Practices, Human Rights

ESG coverage- G (Governance)


ESG coverage- Eco (Economic & General)

Procurement and Supply Chain Management






Asia Pacific

Date of publication


Issuer type

Stock Exchange

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary


The geographical scope


Go to the instrument