Taiwan Stock Exchange has stated that the incorporation of non-financial information in official corporate disclosure regulations has become a global trend. In the “Corporate Governance Roadmap 2013”, the Financial Supervisory Committee also stressed that the incorporation of non-financial information and the compiling of corporate social responsibility reports be listed as one of its main operating priorities.  The compiling of corporate social responsibility reports must concretely divulge information on environmental, social, corporate governance, and other crucial issues of concern relevant to a company’s industry. The goal is to guide companies to thoroughly examine their operational risks and challenges, and to institute corresponding policies and measures. Corporate social responsibility reports not only serve as a means of communication between internal and external stakeholders, enhance listed companies’ transparency and self-governance, and boost sustainable development. They also allow stakeholders to obtain precise, sustainability-related information, which offers investors a more efficient evaluation of a corporation’s value.
　
To conform to the roadmap, the Taiwan Stock Exchange has consistently been implementing plans to improve the overall quality of corporate social responsibility reports. The Taiwan Stock Exchange and GreTai Securities Market Center will be hosting three “Courses on corporate social responsibility report compiling for listed companies” on Oct. 22, Oct. 30, and Nov. 5, respectively. These courses primarily target companies that must compile corporate social responsibility reports for the first time in 2015, including those from the food, financial, and chemical industries, as well as any company receiving over 50% of their recent annual revenue from food and beverage earnings, and those with paid-in capital amounting to more than NT$10 billion.
 
These training courses will teach international standards on report compiling. Using the sustainability reporting guidelines published by the GRI (Global Reporting Initiative) as a reference, they introduce current situations and trends in global corporate social responsibility reporting and non-financial information divulging, the latest GRI version (G4) for report principles, indicators, and standards of disclosure, as well as procedures for compiling and key areas of concern. Offering a diverse and informative curriculum, each session of these courses is expected to be attended by representatives from 100 listed companies. Furthermore, the Taiwan Stock Exchange will also invite representatives of listed companies that have published corporate social responsibility reports in the past to discuss common problems encountered in the process and to aid learners in easily understanding report practices.