- Ⅰ. Establishment of ethical corporate management policies and
programs
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- A. Does the Company establish ethical corporate management
policies passed by the Board of Directors and declare its ethical
corporate management policies and procedures in its guidelines and
external documents, and do the Board of Directors and senior
management work proactively to implement their commitment to those
management policies?
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- A. The Company has established the "Ethical Corporate
Management Principles," as well as internal control, internal audit,
accounting systems, and various management regulations approved by
the Board of Directors.When purchasing goods from suppliers, we also
carefully evaluate and select suppliers that comply with ethical
corporate management to avoid the purchase of counterfeit goods or
the sale of products that infringe intellectual property rights and
strive to achieve the standards and norms of ethical corporate
management in practice.The Board also promotes the operation of
corporate governance by enhancing information transparency and
adherence to the principle of good faith, and requires directors,
supervisors, senior management, and managerial officers to lead by
example and abide by the principle of good faith to establish a
sound corporate governance and risk control mechanism, and create a
sustainable business environment.
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No material deviation
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- B. Does the Company establish a risk assessment mechanism for
unethical conduct, periodically analyze and assess operating
activities with high-potential unethical conduct in the business
scope, and formulate precautionary measures against unethical
conducts, which at least cover the precautionary measures stated in
Article 7, paragraph 2 of “Ethical Corporate Management Best
Practice Principles for TWSE/TPEx Listed Companies?”
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- B. The Company has established the "Ethical Corporate
Management Principles." The Principles clearly define operating
procedures, conduct guidelines, and punishment and appeal systems
for violations and implement them following the principles. During
the training of recruits, the importance of good faith is
strengthened and advocated. In addition, the corporate governance
director will instruct a dedicated person to periodically assess the
risk of unethical conduct and then formulate policies to prevent
unethical conduct with the management.
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No material deviation
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- C. Does the Company clearly define operating procedures,
conduct guidelines, and punishment and appeal systems for violations
in precautionary measures against unethical conduct, implement them,
and regularly review the measures above?
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- C. The Company has formulated the "Code of Ethical Conduct" and
"Ethical Corporate Management Principles" to prevent various
operating activities with high potential of unethical conduct, and
all employees are required to follow it. In addition, the Company's
internal and external websites have set up a special email to
provide employees and related personnel to report any improper
practices.The Company always reviews the possible risks of
dishonesty. It has formulated "Employee Rewards and Punishments" and
included them in the performance appraisal standards to enhance the
effectiveness of the Company's ethical corporate management. In
addition, the Company's corporate governance director will instruct
a dedicated person to review the implementation of the relevant
measures periodically.
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No material deviation
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- Ⅱ. Fulfillment of ethical corporate management
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- A. Does the Company evaluate business partners' ethical records
and include ethics-related clauses in the business contracts signed
with the counterparties?
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A. The Company has formulated a “Supplier Management Policy”
and established an evaluation system with customers or suppliers.
When entering contracts with them, the rights and obligations of
both parties are set out in detail to ensure good communication,
coordination, and integrity partnership between each other.
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No material deviation
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- B. Does the Company establish an exclusively dedicated unit
under the Board to implement ethical corporate management, and
report to the Board on a regular basis (at least once a year) about
the ethical corporate management policies, precautionary measures
against unethical conducts, as well as supervision of implementation
status?
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- B. The Company, under the coordination of the Audit Office and
the Administration Office, fully advocates ethical corporate
management at all levels and aspects and makes the Audit Office and
the Administration Office as the concurrent units to promote ethical
corporate management and reports to the Board at least once a year
on the implementation status of ethical corporate management
policies and precautionary measures against unethical conducts.
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No material deviation
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- C. Does the Company establish policies to prevent conflicts of
interest, provide appropriate communication channels, and implement
them accordingly?
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C. The Company has formulated the "Code of Ethical Conduct" and
"Ethical Corporate Management Principles" to prevent conflicts of
interest, requiring directors, managerial officers, employees,
appointees, or de facto controllers when performing business not to
provide directly or indirectly, promise, request, or accept any
improper benefits, or commit other unethical conducts that violate
good faith, laws, or breach of fiduciary duties to obtain
benefits.In addition, a special email is set up following the
Company's "Whistleblowing Measures" to provide an appropriate
channel for employees and related personnel to report any improper
practices.
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No material deviation
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- D. Does the Company establish effective accounting systems and
internal control systems to implement ethical corporate management
and assign the internal audit unit to draw up relevant audit plans
based on the assessment results of the unethical conduct risks, and
verify compliance with the precautionary measures against unethical
conducts, or entrust CPAs to perform the audit?
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D. The Company has established an internal control system,
internal audit implementation rules, accounting system, and various
management regulations and has fulfilled the requirements and norms
for ethical corporate management in implementation. The internal
audit has included relevant matters in the audit plan, and the
related audit matters are carried out either periodically or
occasionally. No abnormalities are found.
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No material deviation
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- E. Does the Company regularly hold an internal and external
educational training on ethical corporate management?
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- E. The Company regularly arranges for directors, supervisors,
and employees to participate in the educational training and
advocacy of ethical corporate management.
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No material deviation
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- Ⅲ. Operation of the Company's whistleblowing system
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- A. Does the Company establish both a reward/ whistleblowing
system and convenient whistleblowing channels? Are appropriate
personnel assigned to the accused party?
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A. The Company has established the "Whistleblowing Measures"
and disclosed the measures on the corporate website. The measures
have a clear whistle-blowing channel and a dedicated person for
acceptance.When encountering violations of laws or internal
regulations, one may report to the managerial officers and internal
chief auditor to facilitate two-way communication.
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No material deviation
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- B. Does the Company establish standard operating procedures for
the reported matters, follow-up measures to be taken after
completing the investigation, and the relevant confidential
mechanism?
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B. The Company encourages the reporting of any illegal or
unethical conduct. It has established "Whistleblowing Measures,"
which contains the investigation procedures and related
confidentiality mechanisms for accepting whistleblowing matters and
implements them accordingly. After completing the investigation, the
competent supervisor will decide the following measures to be taken,
and the task will be tracked and handled by a dedicated person.
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No material deviation
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- C. Does the Company provide protection to whistleblowers
against receiving improper treatment?
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C. The "Whistleblowing Measures" formulated by the Company
include a whistleblower protection policy, which keeps the
whistleblower's information confidential and protects the
whistleblower from any form of retaliation.
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No material deviation
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- Ⅳ. Enhanced disclosure of information
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- A. Does the Company disclose its ethical corporate management
principles and the results of its implementation on the Company's
website and MOPS?
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- A. The Company has disclosed the formulated ethical corporate
management principles in the corporate governance section of the
website and detailed information about ethical corporate management
in the annual report at MOPS.
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No material deviation
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- Ⅴ. If the Company has established its own ethical corporate
management principles based on the "Ethical Corporate Management
Best Practice Principles for TWSE/TPEx Listed Companies," please
describe the implementation and any deviations from the
Principles:
Besides the "Ethical Corporate Management
Principles," the Company has also formulated the "Code of Ethical
Conduct" and "Management Measures of the Prevention of Insider
Trading." Apart from regulating directors, supervisors, and senior
management, the Company also has an employee handbook for new
employees to sign the relevant statements and strengthen advocacy.
Its content and related operations are not materially different from
the “Ethical Corporate Management Best Practice Principles for
TWSE/TPEx Listed Companies.”
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- Ⅵ. Other important information to facilitate a better
understanding of the Company's ethical corporate management (e.g.,
review of and amendments to ethical corporate management principles)
None.
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