Regulations for Investments by the International Cooperation and Development Fund Article 8

The Fund shall not invest in any business that involves gambling, tobacco and alcohol, munitions, illicit drugs, economic activities with negative environmental or ecological effects, industries at odds with the public order or values of the country being invested in, economic activities that contravene the law in the target country or international law, or any other economic activities violating human rights.
中文原文 財團法人國際合作發展基金會投資處理辦法第8條
本基金會不得投資賭博業、菸酒業、武器軍需品業、違禁藥物業、易造成環境生態負面影響之經濟活動、違反受投資國公共秩序或善良風俗之行業、違反受投資國之法令或國際規範及其他侵犯人權之經濟活動。

English translation for reference only; the Chinese text prevails. Not legal advice.