| Article 1 |
These Rules are established according to Article 11, paragraph 1, subparagraph 8 of the Taipei Exchange Rules Governing Securities Trading on the TPEx. These Rules do not apply to companies whose stock is traded as managed stock.
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| Article 2 |
If a TPEx listed company is in any of the following circumstances, it shall prepare and file a corporate social responsibility report in Chinese according to these Rules:
- At the end of the most recent fiscal year, the company falls into the food industry, chemical industry, or financial industry prescribed in the Taipei Exchange Directions for Classifying and Adjusting the Industry Categories of TPEx Listed Companies.
- The financial report for the most recent fiscal year submitted pursuant to Article 36 of the Securities and Exchange Act indicates that no less than 50 percent of the company's total operating revenue is derived from food and beverage.
- The financial report for the most recent fiscal year submitted pursuant to Article 36 of the Securities and Exchange Act indicates that the company's capital stock is not less than NT$5 billion.
The term "financial report" referred to in subparagraphs 2 and 3 of the preceding paragraph means the consolidated financial report prepared in accordance with the regulations issued by the competent authority to govern the preparation of financial reports for the relevant industries. If a TPEx listed company has no subsidiary, the financial report means the individual financial report.
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| Article 3 |
A TPEx listed company that meets the requirements of Article 2 herein shall each year prepare a corporate social responsibility report for the preceding year by referring to the Global Reporting Initiative (GRI) Standards and Sector Disclosures issued by the GRI, and other applicable rules according to its sector features. The company's report shall disclose its identified material economic, environmental, and/or social topics, its management approach, its topic-specific disclosures for each material topic, and the reporting requirements for those disclosures, and shall be in accordance at least with the Core option set out in the GRI Standards.
In the corporate social responsibility report, a TPEx listed company shall include a GRI Content Index, which specifies each of the GRI Standards to which the contents of the report correspond, and specify in the report whether the topic-specific disclosures have been assured, verified or certified by a third party.
The topic-specific disclosures referred to in paragraph 1 shall be measured and reported using the standards prescribed by the competent authority for the relevant industry. If the competent authority for the relevant industry has not issued applicable standards, the company shall use the measurement method customarily used in practice.
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| Article 4 |
In addition to the content referred to in the preceding article, the corporate social responsibility report prepared by a TPEx listed company shall enhance disclosure of the following particulars:
- A TPEx listed company in the food industry or as specified in Article 2, paragraph 1, subparagraph 2 herein shall report its management approach, its topic-specific disclosures, and the reporting requirements for each of the material topics of supplier environmental or social impact assessment, customer health and safety, and marketing and labeling. The reporting requirements shall include at least the following items:
- Assessment and improvement with respect to the company's personnel, work premises, facility hygiene management, quality control system, and other relevant aspects, to improve food sanitation, safety, and quality, as well as the affected significant product and service categories and their percentage.
- The types and numbers of incidents of non-compliance with laws and regulations concerning the health and safety impacts of products and services, and incidents of non-compliance with laws and regulations concerning product and service information and labeling.
- The percentage of purchased volume that is verified as being in accordance with credible, internationally recognized responsible production standards, broken down by standard.
- The percentage of production volume manufactured in sites certified by an independent third party according to internationally recognized food safety management system standards.
- The number and percentage of suppliers audited, and the audit items and results.
- The product trace and track management conducted as required by laws and regulations, or voluntarily, and the percentage of traced and tracked products relative to all products.
- The food safety laboratories established as required by laws and regulations, or voluntarily, the testing items, testing results, relevant expenses, and the percentage of such expenses relative to net operating revenue.
- A TPEx listed company in the chemical industry shall report its management approach, topic-specific disclosures, and their reporting requirements for each material topic, including protection of occupational health and safety, impacts on local communities, and assessments of the company's and its suppliers' environmental or social impacts. The reporting requirements shall include at least the following items:
- Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities.
- Operations with significant actual and potential negative impacts on local communities.
- Specific and effective mechanisms and actions taken by the company and its suppliers to mitigate its or their negative environmental or social impacts.
- A TPEx listed company in the financial industry shall report its management approach, topic-specific disclosures, and their reporting requirements for the material topic of sustainable finance. The reporting requirements shall include at least products and services designed to deliver a specific social or environmental benefit for each business line.
- A TPEx listed company under Article 2 shall disclose information on the number of its full time employees in non-management positions, the average and median salaries of the full time employees in non-management positions, and the differences between these 3 figures and the figures of the preceding fiscal year.
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| Article 5 |
The corporate social responsibility reports prepared by TPEx listed companies in the food industry and those specified in Article 2, paragraph 1, subparagraph 2 herein shall obtain a letter of opinion issued by a CPA according to the standards published by the Accounting Research and Development Foundation, ROC. The scope of the opinion shall include a coverage of the reporting requirements reported pursuant to Article 4, paragraph 1, subparagraph 1 herein.
TPEx listed companies specified in Article 2, paragraph 1 herein shall disclose the corporate social responsibility report and the link to the file of that report posted on the company's website by 30 June of each year on the internet information reporting system designated by the TPEx. However, if the TPEx listed company, in the most recent past year, did not prepare or did not refer to the GRI Standards in preparing a corporate social responsibility report, or if a CPA's letter of opinion is to be issued for the company's corporate social responsibility report in accordance with the standards described in the preceding paragraph, the filing may be completed by 30 September.
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| Article 6 |
These Rules and any amendments hereto will be implemented after their approval for recordation by the Competent Authority.
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