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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).

Thumbnail image for 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).
Issuer

Taiwan

Year

2015

Region

Asia

Issuer (type)

Taiwan Financial Supervisory Commission (FSC) (Financial Regulator)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Manufacturing
  • Finance & Insurance
  • Professional, Scientific, & Technical Services
Restrictiveness

Very High

Sustainable Development Goals (SDGs)
  • SDG 10: Reduced Inequality
  • SDG 11: Sustainable Cities and Communities
  • SDG 16: Peace, Justice, and Strong Institutions

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