115年盡職治理資訊揭露較佳名單評比作業

基本資料

****************************【盡職治理資訊之檔案網址】**************************** 說明:請填寫相關檔案的網址，檔案需放置於簽署人的網站並可公開瀏覽 Please give the URL of the file before September 30, and the file must be publicly placed on the signatory’s website 1.「機構投資人盡職治理守則」遵循聲明及無法遵循部分 Statement
2. 114年度盡職治理報告 2025 Stewardship Report
3. 115年上半年度股東會投票紀錄 AGM Voting Record
4. 議合紀錄 Engagement Report
5. 其他(有關盡職治理資訊) Others Relevant Information

***************************【盡職治理資訊文件對應內容】*************************** 說明:請填寫各項評比標準對應之內容，並提供檔案文件名稱與頁次，若無對應內容亦請填寫「無」。 序號 : 評比標準如下30項目 Evaluation criteria 1.盡職治理政策中，說明機構投資人盡職治理之目標，並說明其位於投資鏈之角色、業務性質、主要資產類別、資產區域配置，及如何保障客戶與受益人之權益。 1.Explain in the Stewardship Policy the institutional investor’s stewardship objectives, its role in the investment chain, the nature of its business, its principal asset classes and geographic asset allocation, and how it safeguards the rights and interests of clients and beneficiaries.
2.執行盡職治理架構，包括董事會或高階管理層之監督角色、決策流程或責任分工，並說明其如何確保盡職治理納入投資決策。 2.Describe the stewardship governance framework, including the oversight roles of the board of directors or senior management, the decision-making process or allocation of responsibilities, and how the institutional investor ensures that stewardship is integrated into investment decision-making.
*3.投資流程是否融入ESG評估，以及採用ESG相關指標的程度。有關上述ESG評估內容，其揭露之資產類別包含但不限於股票、債券、不動產、私募基金等。 *3.Whether ESG assessments are integrated into the investment process and the extent to which ESG-related indicators are applied. The asset classes covered by the disclosure of the aforementioned ESG assessments include, but are not limited to, equities, bonds, real estate, and private equity funds.
4.說明如何對被投資公司進行風險評估，包含具財務重大性之ESG相關風險與機會，並解釋其評估方式。 4.Explain how the investee company is assessed for risks, including ESG-related risks and opportunities with financial materiality, and describe the assessment methods.
5. 盡職治理政策中，說明檢視盡職治理政策及履行盡職治理情形之揭露方式與頻率。 5. Explain in the Stewardship Policy the manner and frequency of reviewing the policy and disclosing the implementation of stewardship activities.
6.說明利益衝突管理政策之內容及目的。 6.Description of the purpose and content of the conflict of interest management policy.
7.完整說明利益衝突態樣及範例，包含但不限於公司與客戶間、公司與員工間、員工與客戶間、公司與其他被投資公司間、公司與關係企業間等利益衝突態樣內容。 7.Provide a comprehensive description of the types of conflicts of interest and relevant examples, including, but not limited to, conflicts between the institutional investor and its clients, between the institutional investor and its employees, between employees and clients, between the institutional investor and other investee companies, and between the institutional investor and its affiliated companies.
8.說明利益衝突管理方式，包含落實教育宣導、資訊控管、防火牆設計、權責分工、偵測監督控管機制、合理的薪酬制度及彌補措施等。若機構投資人發生重大利益衝突事件，亦應彙總說明事件原委及處理方式。 8.Description of conflict of interest management methods, including the implementation of educational promotions, information control, firewall design, division of powers and responsibilities, detection, supervision and control mechanisms, reasonable salary systems and remedial measures, etc. If an institutional investor has a major conflict of interest incident, it should also summarize the reasons for the incident and how to deal with it.
9.投票政策說明出席（包含實體出席、視訊出席、採電子投票方式行使表決權）或委託出席股東會投票的原則，或考量成本效益後設定之投票權行使門檻，例如持股達一定比率或金額者始行使投票權。 9.Voting policy describes the principle of voting at the shareholders’ meeting (Physical, Video or E-Voting) and the voting rights exercise threshold set after considering cost-effectiveness. For example, only those who hold a certain ratio or number of shares can exercise voting rights.
10.投票政策說明機構投資人於行使投票權之前，評估各股東會議案，必要時得於股東會前與經營階層進行瞭解與溝通。 Voting policy describes evaluation of the proposals of each shareholder meeting before institutional investors exercise their voting rights; when necessary, understand and communicate with the management before the shareholders’ meeting.
11.投票政策定義機構投資人原則上支持、反對或僅能表達棄權之議案，以及判定為重大議案之政策，並列舉相關議案。 11.Define the voting policy specifying the proposals that institutional investors would, in principle, support, oppose, or only abstain from, as well as the policy for determining significant proposals, and list the relevant proposals.
12.投票政策聲明機構投資人並非絕對支持經營階層所提出之議案，以及反對議案的動機與標準。 12.Voting policy statement that indicates institutional investors do not absolutely support proposals submitted by management, as well as motives and standards for opposing a proposal.
13.盡職治理報告中說明報告期間(如該年度)，機構投資人投入內部資源落實盡職治理之情形。 13.Stewardship report describes the reporting period (such as that year) and the status of institutional investors’ internal investment of resource implementation into stewardship.
14.盡職治理報告提供客戶、受益人、被投資公司或其他機構投資人等利害關係人聯繫之管道。 14.Stewardship report provides stakeholder contact channels to customers, beneficiaries, invested companies, other institutional investors, and others.
*15.以適當方式或衡量指標評估投資組合中被投資公司之永續表現，並揭露投資組合評等狀況。有關上述投資組合評等狀況，其揭露之資產類別包含但不限於股票、債券、不動產、私募基金等。 *15.Assess the sustainability performance of the companies invested in within the portfolio using appropriate methods or metrics, and disclose the portfolio's rating status. The disclosed asset classes related to the portfolio rating status include, but are not limited to, equities, bonds, real estate, and private equity funds.
16.盡職治理報告提供盡職治理守則遵循聲明及無法遵循部分原則之解釋，並評估盡職治理活動的有效性，以及揭露盡職治理報告之核准層級。 16.The Stewardship Report provides the Statement of compliance with Stewardship Principles and an explanation of any inability to comply with a portion of the Principles and an evaluation of the effectiveness of stewardship activities, and reveals the approval level of the Stewardship report.
*17.定期報告議合活動，以及相關摘要數據，並重點揭露ESG議題之議合數據，以及依ESG面向分類。 17.Regular reports on engagement activities, and relevant summary data, focuses on the disclosure of ESG issues and classification by ESG aspect.
18.盡職治理報告說明議合雙方之溝通位階。 18.The stewardship report outlines the communication levels between the parties involved in the engagement process.。
19.盡職治理報告說明，如何評估是否需要與被投資公司互動、議合，此外，亦須說明議合之執行情形是否符合其盡職治理政策。有關上述與被投資公司之議合行為，其揭露之資產類別包含但不限於股票、債券、不動產、私募基金等。 19.Stewardship report describes whether the implementation of interaction and engagement meets its stewardship policies. The stewardship report explains how to assess the necessity of interaction and engagement with the invested companies. Additionally, it should describe whether the execution of engagement aligns with the stewardship policy. The disclosed asset classes related to the engagement with the invested companies include but are not limited to stocks, bonds, real estate, and private equity funds.
*20.盡職治理報告說明與被投資公司議合進度及設置各階段里程碑。 *20.The stewardship report outlines the progress of engagement with the invested companies and establishes milestones for each stage.
*21.盡職治理報告說明與被投資公司互動的議題、原因、範圍等互動、議合內容。議合之議題應提供支持之證據，包括具體量化目標或被投資公司同業實例，且其揭露之資產類別包含但不限於股票、債券、不動產、私募基金等。 *21.The stewardship report should detail the topics, reasons, and scope of interactions and engagements with invested companies. The issues addressed in the engagement should be supported by evidence, including specific quantitative goals or examples from peers of the invested companies. The disclosed asset classes related to these engagements include, but are not limited to, stocks, bonds, real estate, and private equity funds.
*22.盡職治理報告說明互動、議合後所帶給被投資公司及其各利害關係人的影響案例。有關上述與被投資公司之議合行為，其揭露之資產類別包含但不限於股票、債券、不動產、私募基金等。 *22.The stewardship report should describe cases illustrating the impact of interactions and engagements on the investee company and its various stakeholders. The disclosed asset classes related to these engagements include, but are not limited to, stocks, bonds, real estate, and private equity funds.
*23.盡職治理報告說明與被投資公司互動、議合是否符合預定目標，後續的追蹤行為或行動規劃，及對未來投資決策之影響。有關上述與被投資公司之議合行為，其揭露之資產類別包含但不限於股票、債券、不動產、私募基金等。 *23.The stewardship report should explain whether the interactions and engagements with invested companies meet the predetermined goals, outline subsequent follow-up actions or plans, and describe the impact on future investment decisions. The disclosed asset classes related to these engagements include, but are not limited to, stocks, bonds, real estate, and private equity funds.
*24.盡職治理報告說明與其他機構投資人針對ESG議題進行合作之政策與案例，及針對ESG議題參與的相關倡議組織，說明合作如何擴大及發揮機構投資人之影響力之相關案例，並說明共同議合是否符合預定目標，後續的追蹤行為或行動規劃，及對未來投資決策之影響。 *24.The stewardship report explains the policy and cases of collaboration with other institutional investors on ESG issues, as well as the relevant initiative organizations participated in regarding ESG issues. Describe cases illustrating how such collaboration expands and enhances the influence of institutional investors, and indicate whether the joint engagement has met its intended objectives, the subsequent follow-up actions or action plans, and the impact on future investment decisions.
*25.出席或委託出席被投資公司股東會之情形。 *25.The circumstances of attending or appointing a proxy to attend the shareholders' meetings of invested companies.。
26.以讀者友善的方式，按議案類型或產業分類，以圖表揭露投票統計資訊。 26.Disclose voting statistics in a reader-friendly manner, using charts or tables organized by proposal type or industry classification.
27.說明是否及如何使用代理研究和代理投票服務，以及使用的情況與紀錄。 27.Explain whether and how proxy research and proxy voting services are used, along with the circumstances and records of their usage.
28.列舉重大議案與說明贊成、反對及棄權之原因，及若對議案結果不滿意之後續行動規劃。 28.List significant proposals and explain the reasons for voting for, against, or abstaining. Additionally, detail the follow-up action plans if the outcomes of these proposals are unsatisfactory.
*29.逐公司、逐案揭露投票情形，解釋其投票是否與被投資公司的長期價值之提升一致，並說明反對議案之理由。 *29.Disclose voting records on a company-by-company and proposal-by-proposal basis, explaining whether each vote aligns with the long-term value enhancement of the invested company, and provide reasons for opposing proposals.
*30.盡職治理守則遵循聲明、盡職治理報告、各年度股東會投票紀錄可在同一網頁看到，且從機構投資人網站首頁有盡職治理相關連結，可容易且快速找到盡職治理相關頁面，並揭露英文盡職治理守則遵循聲明。 *30.The stewardship code compliance statement, stewardship report, and annual general meeting voting records can be viewed on the same webpage, with a stewardship-related link accessible from the homepage of the institutional investor’s website, allowing the stewardship-related pages to be easily and quickly found, and the English version of the stewardship code compliance statement is disclosed.

1.*標註之標準為加分題型，評比 A可多獲得1分；若為多資產要求之額外加分題，但受評單位因內外部政策限制而僅揭露單一資產資訊，即使內容符合完整性要求，最高僅能獲得3分。

1.*Criteria marked with an asterisk (*) are bonus-scoring items. An “A” rating earns one additional point. For multi-asset bonus items, where an assessed institution discloses information for only one asset class due to internal or external policy constraints, the maximum score shall be limited to three points, even if the disclosure fully meets the completeness requirements.

2.額外減分項目：若機構投資人涉及違反盡職治理原則或經主管機關裁罰等重大情事，經諮詢委員會討論後決定額外減分。

2. Additional deductions: Where an institutional investor is involved in a material incident, such as a breach of stewardship principles or a regulatory sanction, additional points may be deducted following deliberation by the Advisory Committee.