Dear SBTi team,
This is Eva and I am currently helping a major Taiwanese Financial Holding Corporation to set the SBTi target. However, I do have two questions looking for further clarification:
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First, I noticed that “Listed Equity & Bonds” are required to set up targets for applying SBTi. For this category, if a non-listed issuer register a over-the-counter publicly traded bond, does this OTC bond issued by a Taiwanese non-listed company falls within the category of “Listed Equity & Bonds”?
If the definition is about the listed bond itself but not about the issuer, we believe the bond above need to be counted for SBTi target coverage; however, Taiwanese non-listed company with a OTC bond does not require to report its GHG emission. -
Second, from the guidance, REITs falls under the asset class ‘Listed
equity and bonds’. Does it include both ‘Mortgage REITs’ and ‘Equity REITs’? Or does ‘Listed equity and bonds’ only cover ‘Equity REITs’ and ‘Mortgage REITs’ falls under ‘Consumer loan - Residential mortgages’?
Thank you in advance for solving this issue out.