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Relevant Laws

Title：Rules Governing the Preparation and Filing of Sustainability Reports by Securities Firms (2023.03.13)
Article 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.
Article 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.