(1) Guidelines and principles: The framework of the report is formulated by combining the G3.1 Guidelines, Mining and Metals Sector Supplement (MMSS) of Global Reporting Initiative (GRI), and the guiding document prepared by the Taiwan Institute for Sustainable Energy (TAISE) for CSR Report Competitions, with reference to OECD (Organization of Economic Cooperation and Development) documents, Earth Charter, UN Global Compact Principles, ISO 26000 Guidelines and the issues that the global steel industry considers important to disclose.