SUSTAINABILITY REPORT ASSURANCE

In accordance with Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Corporate Social Responsibility Reports by TWSE Listed Companies and Taipei Exchange Rules Governing the Preparation and Filing of Corporate Social Responsibility Reports by TPEx Listed Companies, the listed companies required to prepare and file CSR reports in Chinese “shall each year prepare a CSR 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.” GRI Standards, released in October 2016, assist companies to understand CSR reporting principles quicker and clearer, with more specific information to disclosure.

Introduction

As social and environmental issues have become more influential to company operation, institutional investors will evaluate not only traditional financial performance but also environmental and social ones while assessing the operation condition of companies. Besides, in order to fulfill ESG performance concern from various stakeholders, including government, NGOs, clients, employees, etc., companies would disclose non-financial performance information through CSR/CS/ESG reports as well as financial performance. Independent assurance of reports against international standards, such as the Global Reporting Initiative (GRI) and the AA 1000 Accountability Principles (2018), demonstrates an organization’s commitment to customers and stakeholders. It also ensures that all social and environmental information published is accurate and correct.

Benefits