申論題

三、英文作文：請根據下面的說明寫一篇約 200 字的英文作文
The following is a news report in July of this year:
“Top firms from 2027 need report on sustainability. A total of 83 Taiwanese publicly listed companies with paid-in capital adding up to more than NT$10 billion would be required to compile a sustainability report from 2026, and disclose the reports from 2027, the Financial Supervisory Commission (FSC) said on Thursday.”
The preceding announcement of the commission is expected to have implications for the corporate governance and development of the top firms in Taiwan. Write a short essay of no more than 200 words to express your opinions of the sustainability requirement by the FSC, while explaining what you know about the requirement and addressing how the new policy might affect the major companies and the economic prospects of Taiwan.