| ESG評等機構(依字母排序) | 遵循情形 | 參考資料 |
|---|---|---|
| FTSE Russell ESG評級 | 視同遵循 | https://www.lseg.com/en/ftse-russell/governance/regulation |
| ISS ESG評級 | 視同遵循 | https://www.issgovernance.com/file/duediligence/iss-endorsement-statement-of-the-jfsa-code-of-conduct-for-esg-evaluation-and-data-providers-2023.pdf |
| Moody’s ESG評分 | 視同遵循 | https://ratings.moodys.com/rmc-documents/404645 |
| MSCI ESG評級 | 視同遵循 | https://www.msci.com/documents/1296102/39141514/MSCI+ESG+Endorsement+Statement+of+Japan+Code+of+Conduct+-+Japanese.pdf |
| S&P Global ESG評分 | 視同遵循 | http://www.spglobal.co.jp/ratings/esg-statements |
| SinoPac+ ESG評等 | 已簽署集保之遵循聲明書 | |
| Sustainalytics ESG風險評分 | 視同遵循 | https://www.sustainalytics.com/governance-documents |
| 台灣永續評鑑 | 已簽署集保之遵循聲明書 |
