To advocate for corporate ESG performance and lead industries and their supply chains in enhancing the sustainable value of a healthy workforce, the Occupational Safety and Health Administration (OSHA) established the "GRI 403 Practical Guidance for Workplace Sustainability Health and Safety Disclosure" as a reference for enterprises.
In 2024, OSHA continued implementing the "Corporate Sustainability Report Occupational Health and Safety Performance Disclosure Evaluation Plan" to assess how companies in Taiwan are fulfilling various occupational health and safety indicators.