{
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     "name": "Order of the Financial Supervisory Commission (FSC), Issue number: Financial-Supervisory-Securities-SITC-1100365536",
     "scope": "When a master agent offers and sells environmental, social, and corporate governance (ESG) themed offshore funds, the investor information summary shall specify the required sustainability information",
     "legal_basis": "Article 12, paragraph 6, subparagraph 9 and Article 39, paragraph 2, subparagraph 14 of the Regulations Governing Offshore Funds"
    },
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     "https://www.sfb.gov.tw/en/main.jsp?websitelink=sitemap.jsp&mtitle=Sitemap",
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    "source_url": "https://law.fsc.gov.tw/EngLawContent.aspx?lan=E&id=2421&KW=esg",
    "source_date": "11 January 2022"
   },
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    "name": "authority",
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    ],
    "conflict": {
     "values": [
      {
       "value": [
        {
         "name": "Financial Supervisory Commission (FSC)",
         "role": "issuer of the Order; approves investor information summaries of ESG themed offshore funds"
        }
       ],
       "source_url": "https://law.fsc.gov.tw/EngLawContent.aspx?lan=E&id=2421&KW=esg",
       "quote": "submit the investor information summary to the Financial Supervisory Commission (FSC) for approval.",
       "source_date": "11 January 2022"
      }
     ],
     "reason": "review PARTIAL: PARTIAL\n\nThe excerpt confirms the FSC's role in approving investor information summaries for ESG-themed offshore funds, but it does not explicitly state the FSC is the \"issuer of the Order\" (only that",
     "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)"
    }
   },
   {
    "name": "applicability",
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    ],
    "conflict": {
     "values": [
      {
       "value": [
        {
         "entity": "master agent",
         "product": "environmental, social, and corporate governance (ESG) themed offshore funds"
        },
        {
         "product": "existing offshore fund named with an ESG theme (e.g., ESG, sustainability, green, lower carbon, energy transition or revolution, alternative energy, environmental protection, water resources, environment, social responsibility, etc.)"
        },
        {
         "product": "existing offshore fund not named with an ESG theme planned to be renamed as an ESG themed offshore fund"
        }
       ],
       "source_url": "https://law.fsc.gov.tw/EngLawContent.aspx?lan=E&id=2421&KW=esg",
       "quote": "For an existing offshore fund named with an ESG theme (e.g., ESG , sustainability, green, lower carbon, energy transition or revolution, alternative energy, environmental protection, water resources, environment, social responsibility, etc.), the master agent",
       "source_date": "11 January 2022"
      }
     ],
     "reason": "review PARTIAL: PARTIAL\n\nThe excerpt supports the requirement for **existing offshore funds named with an ESG theme** to disclose specific ESG-related information (e.g., investment priorities, benchmarks, exclusion p",
     "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)"
    }
   },
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    "name": "adoption_stage",
    "value": "not_found",
    "read_at": "2026-10-31T03:00:01Z",
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    ],
    "conflict": {
     "values": [
      {
       "value": {
        "adoption": "Issued 11 January 2022",
        "commencement": "This Order is effective from this day forward.",
        "transitional": "Existing ESG-named offshore funds: within 6 months from the issuance of this Order"
       },
       "source_url": "https://law.fsc.gov.tw/EngLawContent.aspx?lan=E&id=2421&KW=esg",
       "quote": "6. This Order is effective from this day forward.",
       "source_date": "11 January 2022"
      }
     ],
     "reason": "review PARTIAL: PARTIAL\n\nThe excerpt confirms the **effective date** (\"This Order is effective from this day forward\") but does not explicitly mention the **issuance date (11 January 2022)** or the **6-month transiti",
     "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)"
    }
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    ],
    "conflict": {
     "values": [
      {
       "value": [
        {
         "from": "11 January 2022",
         "condition": "This Order is effective from this day forward."
        },
        {
         "condition": "Existing offshore funds named with an ESG theme: within 6 months from the issuance of this Order, specify the required information in the investor information summary and submit it to the FSC for approval"
        }
       ],
       "source_url": "https://law.fsc.gov.tw/EngLawContent.aspx?lan=E&id=2421&KW=esg",
       "quote": "shall, within 6 months from the issuance of this Order, specify in the investor information summary the information required under the preceding point",
       "source_date": "11 January 2022"
      }
     ],
     "reason": "review PARTIAL: PARTIAL\n\nThe excerpt supports the second condition (6-month compliance deadline for existing ESG-themed offshore funds) but does not explicitly confirm the first claimed effective date (\"11 January 20",
     "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)"
    }
   },
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    "name": "disclosure_duties",
    "value": "not_found",
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    ],
    "conflict": {
     "values": [
      {
       "value": [
        {
         "document": "investor information summary",
         "items": [
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          "Investment strategy and method",
          "Allocation of investment weight",
          "Reference performance benchmark",
          "Exclusion policies",
          "Risk warnings",
          "Stewardship"
         ],
         "filing": "submit the investor information summary to the FSC for approval"
        },
        {
         "document": "regular assessment information on master agent's website",
         "timing": "within 2 months after the end of each fiscal year",
         "items": [
          "actual investment weighting conforming to the ESG investment strategy and selection criteria",
          "comparison of ESG screening criteria with the reference performance benchmark, if set",
          "stewardship actions taken"
         ]
        }
       ],
       "source_url": "https://law.fsc.gov.tw/EngLawContent.aspx?lan=E&id=2421&KW=esg",
       "quote": "The master agent shall disclose the following regular assessment information on ESG themed offshore funds to investors on the master agent’s website within 2 months after the end of each fiscal year:",
       "source_date": "11 January 2022"
      }
     ],
     "reason": "review PARTIAL: PARTIAL\n\nThe excerpt supports most of the claimed value but does not explicitly mention \"Exclusion policies\" in the investor information summary or \"Allocation of investment weight\" in the regular ass",
     "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)"
    }
   },
   {
    "name": "reporting_standards",
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    ],
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      {
       "value": [
        {
         "standard": "international standards issued by the United Nations",
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         "status": "reference may be had"
        },
        {
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        },
        {
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         "status": "reference may be had"
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       "quote": "EU taxonomy for sustainable activities, the Global Reporting Initiative, and the Sustainability Accounting Standards Board). An offshore fund is required to set one or more sustainable investment objectives",
       "source_date": "11 January 2022"
      }
     ],
     "reason": "review PARTIAL: PARTIAL\n\nThe excerpt mentions that \"reference may be had\" to the listed standards (including UN, EU taxonomy, GRI, and SASB) as examples of generally accepted ESG taxonomies or disclosure standards, b",
     "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)"
    }
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   {
    "name": "taxonomy",
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    "read_at": "2026-10-31T03:00:01Z",
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    ],
    "conflict": {
     "values": [
      {
       "value": [
        {
         "framework": "domestic and foreign generally accepted ESG taxonomies, e.g. EU taxonomy for sustainable activities",
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        }
       ],
       "source_url": "https://law.fsc.gov.tw/EngLawContent.aspx?lan=E&id=2421&KW=esg",
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       "source_date": "11 January 2022"
      }
     ],
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     "selection_rule": "none — unresolved (BOOK-02 records, does not resolve)"
    }
   },
   {
    "name": "climate_requirements",
    "value": [
     {
      "requirement": "Appendix 2 – Climate Related Information of TWSE Listed Companies",
      "basis": "TCFD framework",
      "scope": "TWSE listed companies",
      "content": "disclose in the Sustainability Report climate change related monitoring and governance as well as risks and strategies, and provide specific data and targets accordingly"
     }
    ],
    "read_at": "2026-10-31T03:00:56Z",
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   },
   {
    "name": "assurance",
    "value": [
     {
      "requirement": "phased completion of greenhouse gas inventories by 2027 and greenhouse gas inventory assurance by 2029",
      "scope": "all TWSE/TPEx listed companies",
      "instrument": "Sustainable Development Roadmap for TWSE/TPEx Listed Companies (FSC, March 3, 2022)"
     }
    ],
    "read_at": "2026-10-31T03:00:56Z",
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    "regime": "verified · date on-page (reader)",
    "authority": "review PARTIAL: PARTIAL\n\nThe excerpt confirms the FSC's role in approving investor information summaries for ESG-themed offshore funds, but it does not explicitly state the FSC is the \"issuer of the Order\" (only that",
    "applicability": "review PARTIAL: PARTIAL\n\nThe excerpt supports the requirement for **existing offshore funds named with an ESG theme** to disclose specific ESG-related information (e.g., investment priorities, benchmarks, exclusion p",
    "adoption_stage": "review PARTIAL: PARTIAL\n\nThe excerpt confirms the **effective date** (\"This Order is effective from this day forward\") but does not explicitly mention the **issuance date (11 January 2022)** or the **6-month transiti",
    "effective_dates": "review PARTIAL: PARTIAL\n\nThe excerpt supports the second condition (6-month compliance deadline for existing ESG-themed offshore funds) but does not explicitly confirm the first claimed effective date (\"11 January 20",
    "disclosure_duties": "review PARTIAL: PARTIAL\n\nThe excerpt supports most of the claimed value but does not explicitly mention \"Exclusion policies\" in the investor information summary or \"Allocation of investment weight\" in the regular ass",
    "reporting_standards": "review PARTIAL: PARTIAL\n\nThe excerpt mentions that \"reference may be had\" to the listed standards (including UN, EU taxonomy, GRI, and SASB) as examples of generally accepted ESG taxonomies or disclosure standards, b",
    "taxonomy": "review PARTIAL: PARTIAL\n\nThe excerpt mentions \"domestic and foreign generally accepted ESG taxonomies or disclosure standards\" and explicitly cites the **EU taxonomy for sustainable activities** as an example, aligni",
    "climate_requirements": "verified · date on-page (reader)",
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