Regulatory Alerts2026-09-03
Added · Updated
Order on the Application of the Sustainability Disclosure Standards by Securities Investment Trust Enterprises under Article 13, Paragraph 1 of the Rules Governing Securities Investment Trust Enterprises
Securities investment trust enterprises must apply the International Sustainability Standards Board (ISSB) sustainability disclosure standards based on their asset management scale, with implementation starting in fiscal year 2027 for firms with over NT$600 billion in assets, fiscal year 2028 for those with NT$300–600 billion, and fiscal year 2029 for those with NT$100–300 billion. These enterprises are required to disclose sustainability-related financial information, including climate-related data and greenhouse gas emissions, with assurance requirements for Scope 1 and 2 emissions and a phased introduction for Scope 3 emissions starting in the third fiscal year of application. The order defines asset management scale as the average of the previous year's total assets under management and specifies that the recognized standards are those published by the Securities and Futures Bureau.
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