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Article NO. Content

Title：

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
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.

Interpretation：