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Rules Governing the Preparation and Filing of Sustainability Reports by Securities Firms  CH

Announced Date： 2023.03.13 
Article Content Content Search Article No. Search Legislative History Chinese
1     To promote emphasis by securities firms on sustainable development and the information needs of relevant stakeholders, and to strengthen information disclosures relating to sustainable management, the Taiwan Stock Exchange, the Taipei Exchange, and the Taiwan Securities Association (the Securities Association) have jointly formulated these Rules for compliance.
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2     Securities firms shall prepare and file sustainability reports in accordance with these Rules and enhance disclosures of sustainability metrics (see appended Table). These Rules do not apply to Taiwan branches of foreign securities firms nor to securities firms concurrently operated by other enterprises.
    Except as otherwise provided by these Rules, securities firms shall comply with the provisions of the Rules Governing the Preparation and Filing of Sustainability Reports by TWSE and TPEx Listed Companies relating to the financial and insurance industry.
    Paid-in capital in these Rules means the paid-in capital reported in the financial report filed for the most recent fiscal year under Article 21 of the Regulations Governing Securities Firms.
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3     A securities firm that is neither TWSE listed nor TPEx listed shall prepare and file a sustainability report in Chinese for the preceding fiscal year according to the following timetable:
  1. A securities firm that has paid-in capital of NT$5 billion or more and is not a subsidiary of a TWSE listed or TPEx listed company shall file from 2023.
  2. A securities firm that is a subsidiary of a TWSE listed or TPEx listed company and has paid-in capital of NT$2 billion or more but less than NT$5 billion shall file from 2024.
  3. An integrated securities firm that has paid-in capital of less than NT$2 billion shall file from 2025.
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4     For an integrated securities firm that is neither TWSE listed nor TPEx listed, the applicable timetable for the Scope 1 and Scope 2 greenhouse gas (GHG) inventories are as follows:
  1. An integrated securities firm that is a subsidiary of a TWSE listed or TPEx listed company shall follow the same inventory timetable as its TWSE listed or TPEx listed parent.
  2. An integrated securities firm that is not a subsidiary of a TWSE listed or TPEx listed company shall perform the inventories according to the following timetable:
    1. One that has paid-in capital of NT$5 billion or more shall disclose the data for the individual company from 2025 and disclose the data for the parent company and all subsidiaries in the consolidated financial statements from 2026.
    2. One that has paid-in capital of NT$2 billion or more but less than NT$5 billion shall disclose the data for the individual company from 2026 and disclose the data for the parent company and all subsidiaries in the consolidated financial statements from 2027.
    3. One that has paid-in capital of NT$1 billion or more but less than NT$2 billion shall disclose the data for the individual company from 2027 and disclose the data for the parent company and all subsidiaries in the consolidated financial statements from 2028.
    An integrated securities firm that is neither TWSE listed nor TPEx listed shall carry out Scope 1 and Scope 2 GHG assurance according to the following timetable:
  1. An integrated securities firm that is a subsidiary of a TWSE listed or TPEx listed company shall follow the same assurance timetable as its TWSE or TPEx listed parent.
  2. An integrated securities firm that is not a subsidiary of a TWSE listed or TPEx listed company shall complete assurance according to the following timetable:
    1. One that has paid-in capital of NT$5 billion or more shall complete assurance for the individual company from 2027 and complete assurance for the parent company and all subsidiaries in the consolidated financial statements from 2028.
    2. One that has paid-in capital of NT$2 billion or more but less than NT$5 billion shall complete assurance for the individual company from 2028 and complete assurance for the parent company and all subsidiaries in the consolidated financial statements from 2029.
    3. One that has paid-in capital of NT$1 billion or more but less than NT$2 billion shall complete assurance for the individual company from 2029 and complete assurance for the parent company and all subsidiaries in the consolidated financial statements from 2030.
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5     A securities firm that is neither TWSE listed nor TPEx listed but whose shares have been publicly issued shall, by 30 September of each year, post on its company website a link to its sustainability report file and disclose the report on the designated internet information reporting system. One whose shares have not been publicly issued shall post the sustainability report file on its company website by the above deadline. One that has not built a company website may post the file on the Securities Association website.
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6     A securities firm that is not an integrated securities firm and is not a subsidiary of a TWSE listed or TPEx listed company and that furthermore has paid-in capital of less than NT$2 billion shall, from 2026, choose at its discretion either to prepare and file a sustainability report for the preceding fiscal year in accordance with Article 2 or to disclose the sustainability metrics as set out in the appended Table.
    The provisions of the preceding article apply mutatis mutandis to a securities firm under the preceding paragraph.
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7     These Rules and any amendments hereto will be implemented after their approval for recordation by the Financial Supervisory Commission.
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