According to the statistics of the Taiwan Stock Exchange (TWSE), in 2015, a total of 170 companies will be required to prepare and file corporate social responsibility (CSR) reports for the year of 2014. These must be completed according to the “Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Corporate Social Responsibility Reports by TWSE Listed Companies” (hereinafter referred to as the “Governing Rules”). Among their number are 21 companies from the food industry, 8 companies in which food and beverage revenue accounts for more than fifty percent of their total annual revenue, 26 companies from the chemical industry, 35 companies from the financial industry, and 80 other companies with common stock of more than NT$10 billion. The amount listed above accounts for 20% of total TWSE-listed companies.


TWSE states that CSR reports must disclose the impact and commitment that operating procedures have towards the economy, society, and environment, whilst also facilitating the promotion of key measures for sustainable development by governments and businesses. TWSE announced the “Governing Rules” on November 26, 2014. On September 29 of the same year, the European Council passed a new directive stating that the regulations mandated by member countries should require companies that meet certain criteria to disclose non-financial information such as issues surrounding environmental affairs, social and employee-related matters, human rights, anti-corruption, and diversity. On October 17 of the same year, the Singapore Exchange (SGX) announced the implementation of mandatory CSR reporting requirements for all listed companies.


Moreover, the TWSE states that, according to the “Governing Rules,” the deadline for the compilation and filing of CSR reports is June 30 of each year. However, companies that have not prepared reports for the past year, those that have not referred to the GRI guidelines in preparing the reports, or those who have obtained the written opinions of accountants according to the guidelines released by the Accounting Research and Development Foundation can have their deadline extended to December 31.

List of 170 TWSE-listed Companies required to file CSR reports