Key Updates to Operating Procedures at a Glance
1. Disclosure of Non-Managerial Position Salaries
Domestic listed companies' sustainability reports should disclose the average and median salaries of full-time employees not in managerial positions, as well as changes compared to the previous year. The aforementioned information may be disclosed through index reference to the designated information filing website. - Article 4-2 of Operating Procedures
Domestic listed companies' sustainability reports should at least provide a clear index path to the MOPS (Market Observation Post System) webpage (one of the following reference examples may be disclosed) to comply with regulations.
Disclosure path for salary information of full-time employees not in managerial positions:
(1) MOPS > Summary Reports > Corporate Governance > Employee Benefits and Compensation Statistics > Salary of Full-time Non-Managerial Employees
(2) MOPS > Single Company > Corporate Governance > Corporate ESG > Corporate ESG Company Information > ESG Information Disclosure (Individual Company Query) > Social - Human Development Indicators
2. Preparation "According to" GRI Standards
When preparing sustainability reports, companies should disclose GRI 2-1 to 2-30 content. GRI 2-1 to 2-5 cannot be omitted, and if GRI 2-6 to 2-30 are not disclosed, reasons should be provided. Additionally, companies should disclose the process for determining material topics, list of material topics, and material topic management according to GRI 3.
Further Reading:
[GRI 2021 Revision] Exclusive Analysis of Latest Materiality Analysis, 6 Company ESG Report Examples
Filing Regulations and Related Penalties
All listed companies must file their sustainability reports and the link to the report file on the company website to the designated internet information filing system by the end of August.
If a listed company fails to complete the sustainability report filing within the specified deadline, or the filing content has errors or omissions (e.g., not preparing the report according to GRI Standards as required), penalties will be imposed based on the circumstances.
Further Reading: Other Sustainability Report Compliance Resources
- Q&A Collection for Operating Procedures for Listed Companies to Prepare and File Sustainability Reports 2025.04.30
- Taiwan Stock Exchange "Operating Procedures for Listed Companies to Prepare and File Sustainability Reports"
- Corporate Governance Center - Corporate ESG Information Disclosure
- IFRS Integration Zone
- SASB Standards Chinese Version Now Available! Master the Latest SASB Standards and Reporting Requirements
