元大金控
Sustainable development and net‑zero emissions have become a global goal. The Group actively aligns with international standards to advance sustainable finance, adhering to international principles and initiatives such as PRI, PRB, and PSI. We incorporate environmental, social, and corporate governance (ESG) factors into our investment policies; furthermore, each subsidiary follows the Group’s Sustainable Finance Guidelines, integrating ESG‑related screening criteria into their specific investment regulations tailored to their business models. By establishing internal mechanisms to operationalize responsible investment, we leverage the influence of the financial sector to guide consumers, investors, and real‑economy enterprises toward a collective commitment to sustainability.
Sustainable Finance Guidelines” serve as a principle-based framework and guidance at the financial holding company level, implementing the spirit of ESG into business planning and corporate operations. It not only lists ESG issues of concern and industries to be actively supported, but also specifies a list of companies to be avoided. Furthermore, it strengthens due diligence and prudent evaluation for ESG high-risk targets. Through processes such as “know your customer,” (KYC)“customer due diligence,” (CDD) or when drafting investment reports, the ESG performance of counterparties is assessed to guide enterprises in prioritizing governance, environmental, and social risks, and fulfilling their responsibilities as global citizens. Subsidiaries use the “Sustainable Finance Guidelines” as the benchmark for implementing criteria for sustainable lending and investment, incorporating ESG factors into daily operations and decision-making. They also extend the spirit of sustainability to various financial products and services, and communicate sustainability-related risks and opportunities with counterparties during business processes to enhance customer awareness of sustainability.
In order to further strengthen the ESG screening mechanism in the Group's investment and lending business, the Company set up the “Industry-Specific Environmental and Social Risk Management Rules,” stipulating that when performing business with companies engaged in environmental and socially risky industries, such as steel manufacturing, semiconductor manufacturing, and plastic material manufacturing, case processers are to fill out the “Industry-Specific Environmental and Social Risk Management Checklist” applicable to their subsidiary to understand the management measures of business counterparties in the social and environmental aspects, to examine the potential social and environmental risk impact of the customers and their ability to adapt, and ensure risk control of the transactions.
In order to enhance the overall interests of the Group's customers, beneficiaries, and shareholders, the “Key Points of Engagement and Voting Operations” have been established. Through processes of attention, dialogue, and interaction with lending and investment counterparties, we review their performance on ESG issues of concern and continuously track the implementation of their sustainability practices. This serves as the basis for the Group's subsequent investment and financing strategies. Additionally, when exercising voting rights at shareholders' meetings, careful evaluation of the content of each proposal is conducted in accordance with the ESG issues and their measurement aspects addressed in this policy to determine how to exercise voting rights. If information provided by third-party service providers is used to assist in determining voting opinions, it should also be aligned with the principles and regulations outlined in these guidelines.
If the shareholder meeting proposals involve a major ESG issue or an ESG issue with potential major risks, the Group may discuss the resolutions with the invested company before shareholder meetings; if necessary, the Group may vote against the topic or abstain from voting. Along with communication and interaction with lending and investment counterparties on ESG-related issues, we encourage our counterparties to understand and prioritize sustainable development, thereby leveraging the financial influence of institutional investors to promote positive industry transformation.
Sustainable Finance Guidelines Industry-specific Environmental and Social Risk Management RulesKey Points of Engagement and Voting Operations
| Proprietary Sustainable Investment Products*Note1 | 2024 | 2025 | ||||
|---|---|---|---|---|---|---|
| Asset Size (NT$ thousand) |
Total Assets (NT$ thousand) |
Proportion of Total Assets (%) |
Asset Size (NT$ thousand) |
Total Assets (NT$ thousand) |
Proportion of Total Assets (%) |
|
| ESG Integration *Note2 | $22,339,761 | $2,228,027,600 | 1.00 | $20,930,954 | $2,974,855,703 | 0.70 |
| Best in Class *Note3 | $870,453,322 | 39.07 | $1,628,334,030 | 54.74 | ||
| Thematic *Note4 | $9,657,048 | 0.43 | $9,736,361 | 0.33 | ||
| Impact Investing *Note5 | - | - | - | - | ||
| Other *Note6 | $217,981,973 | 9.78 | - | - | ||
| Total | $1,120,432,104 | 50.28 | $1,659,001,345 | 55.77 | ||
- Classification of sustainable investment products references the S&P Global Corporate Sustainability Assessment (CSA).
- ESG factors are systematically integrated into investment analyses and decision-making by incorporating the ESG model into financial product design and establishing relevant selection principles.
- Select industries, companies, or projects with relatively more favorable ESG performance when designing financial products.
- Invest in a single or multiple thematic sustainability-related targets (e.g., climate change or clean energy) when designing financial products.
- Have measurable social and environmental impact and financial returns when designing financial products.
- Other: Funds that promote environmental or social characteristics, or have sustainable investment objectives – including but not limited to funds categorized under Articles 8 or 9 of the EU Sustainable Finance Disclosure Regulation (SFDR), or funds not classified under the above categories.
| Third-Party Sustainable Investment Products*Note1 | 2024 | 2025 | ||||
|---|---|---|---|---|---|---|
| Asset Size (NT$ thousand) |
Total Assets (NT$ thousand) |
Proportion of Total Assets (%) |
Asset Size (NT$ thousand) |
Total Assets (NT$ thousand) |
Proportion of Total Assets (%) |
|
| ESG Integration*Note2 | $148,376 | $201,431,937 | 0.07 | $1,813,065 | $207,581,522 | 0.87 |
| Best in Class*Note3 | $1,306,930 | 0.65 | $1,340,413 | 0.65 | ||
| Thematic*Note4 | $1,220,411 | 0.61 | $668,201 | 0.32 | ||
| Impact Investing*Note5 | $809,532 | 0.40 | $682,825 | 0.33 | ||
| Total | $3,485,251 | 1.73 | $4,504,504 | 2.17 | ||
- Classification of sustainable investment products references the S&P Global Corporate Sustainability Assessment (CSA).
- ESG factors are systematically integrated into investment analyses and decision-making by incorporating the ESG model into financial product design and establishing relevant selection principles.
- Select industries, companies, or projects with relatively more favorable ESG performance when designing financial products.
- Invest in a single or multiple thematic sustainability-related targets (e.g., climate change or clean energy) when designing financial products.
- Have measurable social and environmental impact and financial returns when designing financial products.
Yuanta Bank’s “Diamond-Gold Carbon Lucky Account” enables users to view their “carbon reduction results.” Customers can access the “My Carbon Account” section in the Yuanta Mobile Banking app to review the accumulated carbon reduction outcomes from electronic transactions, encouraging them to integrate digital transactions into their daily lives. This year, Yuanta Bank customers saved approximately 500 million A4 sheets through digital services, representing an 18% increase compared to the previous yearNote. Moreover, Yuanta Bank has also launched a dedicated section on its official “Diamond-Gold Carbon Lucky Account” website, featuring articles that explore the connections between daily climate, dietary, and ecological issues and carbon reduction topics. These articles encourage customers to change their behaviors and use digital transactions to conserve resources and reduce overall energy consumption.
To encourage customers to continue paying attention to sustainable finance and the carbon reduction benefits of digital transactions, Yuanta Bank partnered with cross-industry channels this year to launch the “Carbon Lucky: Reduce Carbon and Do Good – iPASS Green Points for You” campaign. By combining a points redemption mechanism with charitable donation activities, the campaign encourages customers to practice a digital lifestyle.
Note：The carbon reduction amount is calculated by multiplying the number of paper sheets saved through electronic transactions by the carbon footprint value of virgin wood pulp copy paper published on the Carbon Footprint Information Platform (4.24E+0 kgCO2e)
Yuanta Life's "Mobile Insurance Application System" passed ISO 14067 carbon footprint certification in 2025. Sales agents can use mobile devices (iPads) to replace traditional paper application documents, reducing paper usage during the application process. The system also has an automatic verification function, which reduces carbon emissions and environmental pollution while improving the integrity and accuracy of data.
For carbon reduction and paperless practices, Yuanta Funds offers an online application function for ETF digital statements, Through the data-sharing mechanism, Yuanta Securities customers can automatically connect and populate required information via the “Mr. Investor” app, significantly shortening the application process. Since the service launch, it has successfully driven a cumulative total of 859,000 applications as of the end of 2025, demonstrating investors’ strong green action in joining hands with Yuanta to protect the planet.
