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

Regulatory Information

:::

Back to Homepage

Regulatory Information

Latest Laws and Interpretations

Latest Laws and Interpretations

_

FACEBOOK

Line

Twitter

Printer-friendly version

Back to Previous Page

Order on the Application of the Sustainability Disclosure Standards under Article 13, Paragraph 1 of the Rules Governing Securities Investment Trust Enterprises. (Jin Guan Zheng Tou Zi No. 1150382996)

2026-09-03

Financial Supervisory Commission Order

Date of Issue: September 3, 2026 (Republic of China Year 115)

Document Number: Jin Guan Zheng Tou Zi No. 1150382996

1. This order is issued in accordance with Article 13, Paragraph 1 of the Rules Governing Securities Investment Trust Enterprises.

2. Securities investment trust enterprises shall apply the International Sustainability Disclosure Standards (hereinafter referred to as the "Sustainability Disclosure Standards") to prepare sustainability-related financial information according to the following schedule:

(1) Enterprises with an asset management scale of NT$600 billion or more shall apply the Sustainability Disclosure Standards to prepare sustainability-related financial information starting from fiscal year 2027 and shall report starting from fiscal year 2028.

(2) Enterprises with an asset management scale of NT$300 billion or more but less than NT$600 billion shall apply the Sustainability Disclosure Standards to prepare sustainability-related financial information starting from fiscal year 2028 and shall report starting from fiscal year 2029.

(3) Enterprises with an asset management scale of NT$100 billion or more but less than NT$300 billion shall apply the Sustainability Disclosure Standards to prepare sustainability-related financial information starting from fiscal year 2029 and shall report starting from fiscal year 2030.

3. Securities investment trust enterprises that meet the conditions specified in the preceding paragraph shall prepare sustainability-related financial information, which has been resolved by the board of directors, in accordance with the provisions of Point 4 within their annual consolidated or separate financial reports. Such information may be exempt from audit or review by a certified public accountant.

4. Securities investment trust enterprises that meet the conditions specified in Point 2 shall prepare and disclose sustainability-related financial information in accordance with the following items and relevant laws and regulations. For matters not specified therein, the Sustainability Disclosure Standards recognized by this Commission shall apply:

(1) Securities investment trust enterprises shall identify sustainability-related risks and opportunities that could reasonably be expected to affect their outlook, in accordance with the Sustainability Disclosure Standards and the industry-specific disclosure topics set forth in the Sustainability Accounting Standards Board (SASB) standards. They shall disclose material information that could reasonably be expected to affect the cash flows, access to financing, or cost of capital of the securities investment trust enterprise in the short, medium, and long term. "Material" refers to situations where the omission, misstatement, or obscurity of sustainability-related financial information could reasonably be expected to influence the decisions of primary users of general-purpose financial reports based on such information.

(2) The reporting entity and the reporting period for the preparation of sustainability-related financial information by securities investment trust enterprises shall be consistent with the relevant financial reporting periods. Except for the reporting period in the first year of applying the Sustainability Disclosure Standards, securities investment trust enterprises shall simultaneously disclose comparative information for the prior period.

(3) Securities investment trust enterprises shall declare that they have prepared sustainability-related financial information in accordance with the Sustainability Disclosure Standards recognized by this Commission and shall fairly present such information to meet the qualitative characteristics of relevance, faithful representation, comparability, verifiability, timeliness, and understandability.

(4) Securities investment trust enterprises shall enable primary users of general-purpose financial reports to understand the link between sustainability-related financial information and the relevant financial reports. The data, assumptions, and measurement units used to prepare sustainability-related financial information shall be consistent with those in the current financial reports. If there are material differences, they shall be disclosed.

(5) Securities investment trust enterprises shall disclose sustainability-related financial information according to core content including governance, strategy, risk management, and metrics and targets. They may use all reasonable and supportable information available at the reporting date without undue cost or effort, and methods commensurate with their skills, capabilities, and resources, to disclose information in quantitative or qualitative terms, in accordance with relevant provisions of the Sustainability Disclosure Standards.

(6) In the reporting period of the first year of applying the Sustainability Disclosure Standards, securities investment trust enterprises may disclose only climate-related information and shall disclose this fact.

(7) Regarding the measurement methods for greenhouse gas emissions in climate-related information, except for emission sources that must be inventoried in accordance with the Climate Change Response Act and measured according to methods prescribed by the Ministry of Environment, measurement shall be conducted in accordance with the Greenhouse Gas Protocol: Corporate Accounting and Reporting Standard or methods recognized by this Commission. Securities investment trust enterprises shall disclose the methods and measurement practices applied, input values, assumptions, and other information in accordance with International Financial Reporting Standard S2 (IFRS S2) Climate-related Disclosures. If a securities investment trust enterprise used other methods to measure greenhouse gas emissions in the reporting period of the year prior to the first year of application, it may continue to use such other methods in the year of first application of the Sustainability Disclosure Standards.

(8) Securities investment trust enterprises preparing climate-related information regarding Scope 1 and Scope 2 greenhouse gas emissions shall obtain assurance opinions from independent third parties in the manner prescribed by this Commission and disclose them. Scope 3 greenhouse gas emission information shall be disclosed according to the schedule specified in Point 8.

5. Securities investment trust enterprises that wish to apply the Sustainability Disclosure Standards in advance to prepare sustainability-related financial information shall handle such matters in accordance with the provisions of the preceding two points.

6. Securities investment trust enterprises that have applied the Sustainability Disclosure Standards to prepare sustainability-related financial information in accordance with Points 2 and 5 shall obtain assurance opinions from independent third parties regarding the Scope 1 and Scope 2 greenhouse gas emissions (hereinafter referred to as "greenhouse gas emission information") of the consolidated entities. However, if assurance opinions are not obtained by the time the financial reports are filed, the financial reports shall note this fact, and the assured greenhouse gas emission information and the assurance report shall be disclosed and uploaded to the Open Observation Station of Financial Information by the end of October of the same year. If there are differences between the assured greenhouse gas emission information and the originally filed financial report information, the filed information shall be corrected and the reasons for the differences explained. If there are material differences, the matter shall be resubmitted to the board of directors for resolution.

7. Personnel of assurance institutions and their affiliated assurance institutions handling the assurance business for greenhouse gas emission information specified in the preceding point shall comply with the provisions of the "Guidelines for the Management of Assurance Institutions" jointly established by the Taiwan Stock Exchange Corporation and the Taipei Exchange.

8. Securities investment trust enterprises specified in Points 2 and 5 shall apply the provisions of the Sustainability Disclosure Standards regarding Scope 3 greenhouse gas emission information starting from the third fiscal year after the first year of applying the Sustainability Disclosure Standards.

9. The "asset management scale" referred to in Point 2 refers to the average of the total sum of the following amounts managed by the securities investment trust enterprise each month of the previous year: the total assets of securities investment trust funds (including private securities investment trust funds), the amounts under full discretionary investment contracts, the contract amounts of securities investment advisory contracts where the enterprise has the power to make decisions on the use of client assets, and the amounts of domestic investors holding overseas funds for which the enterprise serves as the total agent for overseas funds.

10. The "Sustainability Disclosure Standards recognized by this Commission" referred to in Point 4 refers to the IFRS Sustainability Disclosure Standards recognized and announced in the "International Financial Reporting Standards (IFRS) Download Zone" (URL: https://ifrs.sfb.gov.tw/ifrs/index.cfm) on the website of the Securities and Futures Bureau of this Commission.

11. This order takes effect from the date of issuance.

Number of Views: 20

Last Updated: 2026-09-03

:::

Privacy Policy Statement |

Information Security Policy Statement |

Website Data Open Declaration |

Subscribe to Newsletter |

Latest Newsletter

Financial Supervisory Commission Copyright 220232 No. 18, Section 2, Xianmin Avenue, Banqiao District, New Taipei City

FSC Electronic Map

Telephone: (02) 8968-0899

Fax: (02) 8969-1215

FSC New York Representative Office: 1 E. 42 Street, 13F, New York, NY 10017, U.S.A. Contact Telephone: (1-212) 317-7326

FSC London Representative Office: 46-48 Grosvenor Gardens, London SW1W 0EB, UK Contact Telephone: (44-20) 7628-1501

If you have specific suggestions for improving our global information website, please email us. Thank you.

Last Updated: 2026-09-03

Visitor Count: 61537163

Back to Top