| Article 1 |
To promote emphasis by futures commission merchants on sustainable development and the information needs of relevant stakeholders, and to strengthen information disclosures relating to sustainable management, the Taiwan Futures Exchange Corporation and the Chinese National Futures Association (the Futures Association) have jointly formulated these Rules for compliance.
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| Article 2 |
Futures commission merchants 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 futures commission merchants nor to futures commission merchants concurrently operated by other enterprises.
Except as otherwise provided by these Rules, futures commission merchants 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 24 of the Regulations Governing Futures Commission Merchants.
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| Article 3 |
A futures commission merchant that is TWSE listed or TPEx listed shall prepare and file a sustainability report in accordance with the Rules Governing the Preparation and Filing of Sustainability Reports by TWSE and TPEx Listed Companies.
A futures commission merchant that is a subsidiary of a TWSE listed or TPEx listed company shall, from 2024, prepare and file a sustainability report in Chinese for the preceding fiscal year.
A futures commission merchant that does not fall under the preceding two paragraphs shall, according to the following timetable, choose at its discretion either to prepare and file a sustainability report or to disclose the sustainability metrics in accordance with the appended Table of Article 2:
- A futures commission merchant that has paid-in capital of NT$2 billion or more shall file from 2023.
- A futures commission merchant that has paid-in capital of less than NT$2 billion shall file from 2026.
A futures commission merchant that is a subsidiary of a financial holding company and is not a TWSE listed or TPEx listed company may prepare and file a sustainability report jointly with the parent company. However, the content shall clearly identify the sustainability practices of the futures subsidiary and the disclosure items required of it.
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| Article 4 |
For a futures commission merchant, the applicable timetables for the Scope 1 and Scope 2 greenhouse gas (GHG) inventories, assurance, and disclosure of carbon reduction targets, strategies, and specific action plans are as follows:
- A futures commission merchant that is TWSE listed or TPEx listed shall follow the provisions of the Rules Governing the Preparation and Filing of Sustainability Reports by TWSE and TPEx Listed Companies.
- A futures commission merchant that is a subsidiary of a TWSE listed or TPEx listed company shall follow the same timetable as its TWSE listed or TPEx listed parent.
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| Article 5 |
A futures commission merchant that is neither TWSE listed nor TPEx listed but whose shares have been publicly issued shall, by 31 August 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 Futures Association website.
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| Article 6 |
(Deleted)
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| Article 7 |
These Rules and any amendments hereto will be implemented after their approval for recordation by the Financial Supervisory Commission.
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