The Financial Supervisory Commission requires

A listed company with a paid-in capital of NT$2 billion

Starting from 2023, ESG performance must be disclosed, and sustainability reports must be prepared and submitted to disclose the company's internal governance, environmental protection, social responsibility and other performance (ESG) to meet the actual needs of enterprises to obtain carbon rights, from afforestation to carbon inventory software, carbon reduction models, and smart services for greenhouse gas data collection.