1.  Issuance of Principles for the Review and Supervision of Information Disclosures for Environment, Social, and Governance (ESG) Themed Securities Investment Trust Funds
The Financial Supervisory Commission on 2 July 2021 issued Principles for the Review and Supervision of Information Disclosures for Environment, Social, and Governance (ESG) Themed Securities Investment Trust Funds. Under the Principles, a securities investment trust enterprise that intends to issue an ESG-themed securities investment trust fund shall disclose at least the following content in the issuance plan, prospectus, and other filing (or application) documents: ESG investment objectives and measurement standards, investment strategies and methods, investment ratios and allocations, performance indicators, exclusion criteria, risk warnings, participation in stewardship, and regular disclosures.