Taiwan's "Corporate Governance 3.0 – Sustainable Development Roadmap" seeks to improve how TWSE- and TPEx-listed companies run their shareholders' meetings. For example, it will help investors inform themselves as early as possible about the agenda items at upcoming annual general shareholders' meetings. This will afford them ample time to understand each agenda items, and hopefully encourage shareholders to attend shareholders' meetings and exercise their rights there. To coordinate with these objectives, the FSC recently amended Articles 2, 5, and 6 of the "Regulations Governing Content and Compliance Requirements for Shareholders' Meeting Agenda Handbooks of Public Companies" to move up the deadline by which TWSE- and TPEx-listed companies are required to publicly announce the agenda handbook for an upcoming shareholders' meeting. The amended Regulations were issued on 16 December 2021.
Under the amended Regulations, if a company had NT$10 billion or more in paid-in capital on the final day of the previous fiscal year, or if the total shareholdings of its foreign investors and mainland Chinese investors as recorded in the shareholders' register are 30% or more at the time when it convened an annual general meeting in the most recent fiscal year, then 30 days before that company is to convene an annual general meeting it must prepare the shareholders' meeting agenda handbook and supplemental materials in the form of electronic files and post them to the information disclosure website specified by the FSC.