According to the "Corporate Governance 3.0 -Sustainable Development Roadmap", in view of the increasingly complex risks for company operations, and in order to help TWSE listed companies identify possible challenges in the future and appropriately respond to them, the Taiwan Stock Exchange has issued the "Risk Management Best Practice Principles for TWSE/TPEx Listed Companies" to help companies gradually be familiarized with risk management mechanisms to help improve sustainable enterprise operations.

These “Best Practice Principles” have been formulated by the Taiwan Stock Exchange through reference to and research into relevant international regulations for enterprise risk management, such as COSO ERM 2017, ISO 31000: 2018, as well as the "Risk Management Best Practice Principles" for Taiwan's financial and insurance industry. It details aspects of policy, procedure and implementation, and serves as a reference for TWSE listed companies’ planning and implementation of risk management-related plans. Listed companies can then adopt the Principles in accordance with their business' overall scale, characteristics, nature of risks and operational activities.

In addition, in the interests of providing diversified information on risk management to TWSE listed companies, the Taiwan Stock Exchange shares good examples of both domestic and global risk management at the Corporate Governance Center website. Relevant informationcan be viewed and downloaded on our website, under Corporate Governance Center/Rulesand FAQs/TWSE and TPEx Rules/BetterReference Examples of Risk Management (https://cgc.twse.com.tw/lawTWSE/listCh).