德英生物科技
詢價車

Regulatory Compliance

Implementation of Ethical Corporate Management and Differences from the Company's Ethical Corporate Management Best Practice Principles and Reasons

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Evaluation Item Operational Status Differences from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and Reasons
Yes No Brief Description
I. Establishment of Ethical Corporate Management Policies and Programs
(1) Has the Company formulated ethical corporate management policies approved by the Board of Directors and clearly stated its ethical management policies and practices in internal regulations and external documents, along with the commitment of the Board of Directors and senior management to actively implement these policies? v The Company has established the “Ethical Corporate Management Best Practice Principles” and the “Procedures for Ethical Management and Guidelines for Conduct,” which have been approved by the Board of Directors, and has informed and required the management team to actively implement them. No material differences at present.
(2) In its program to prevent unethical conduct, has the Company clearly defined operating procedures, behavioral guidelines, disciplinary actions for violations, and grievance mechanisms, and implemented them with periodic review and amendment of such programs? v The Company has a “Code of Ethical Conduct” and continuously promotes the importance of ethical behavior to all employees, reminding them that in the course of conducting business activities they must maintain integrity and fairness and comply with government laws and regulations.
(3) Has the Company established a mechanism for assessing the risk of unethical conduct, periodically analyzing and evaluating business activities within its scope of operations that have a higher risk of unethical conduct, and based on this, formulating prevention programs that at least cover the preventive measures listed in Paragraph 2, Article 7 of the “Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies”? v The Company has established the “Ethical Corporate Management Best Practice Principles” and the “Procedures for Ethical Management and Guidelines for Conduct,” and has also set out reward and disciplinary systems in the “Work Rules.” When employees are found to have engaged in unethical conduct, disciplinary actions are imposed. In addition, the internal audit unit includes the occurrence of unethical conduct as one of the key items in its routine audit operations.
II. Implementation of Ethical Corporate Management
(1) Does the Company assess the integrity records of counterparties and specify ethical behavior clauses in the contracts entered into with them? v The Company has formulated “Ethical Corporate Management Best Practice Principles” and a “Code of Ethical Conduct,” which prohibit employees from offering, accepting, or soliciting items of value when performing company business. In entering into external contracts, the Company adheres to the principle of honesty and mutual benefit to negotiate reasonable contract terms and actively fulfills its commitments after signing. No material differences at present.
(2) Has the Company established a dedicated unit under the Board of Directors to promote ethical corporate management, and does this unit regularly (at least once a year) report to the Board on the ethical management policies, programs for preventing unethical conduct, and the supervision of implementation? v The Company has not yet established a dedicated unit for promoting ethical corporate management; however, the internal audit unit has included the implementation of the Company’s “Ethical Corporate Management Best Practice Principles,” “Procedures for Ethical Management and Guidelines for Conduct,” and “Code of Ethical Conduct” as audit items, and any irregularities identified will be reported to the Board of Directors.
(3) Has the Company formulated policies to prevent conflicts of interest, provided appropriate communication channels, and effectively implemented them? v The Company has set forth conflict-of-interest prevention policies in the “Work Rules” to avoid employees sacrificing the Company’s interests for personal gain. In cases of violations or complaints, employees may submit their concerns to their department supervisor.
(4) To implement ethical corporate management, has the Company established effective accounting systems and internal control systems, and has the internal audit unit drawn up relevant audit plans based on the results of the unethical-conduct risk assessment and conducted regular audits of the compliance with the prevention programs, or engaged CPAs to perform such audits? v To ensure the effective implementation of ethical corporate management, the Company has established an annual internal audit plan. Internal auditors carry out various audit tasks in accordance with this plan. In the event of special circumstances, a separate project audit will be arranged and reported to the Board of Directors.
(5) Does the Company regularly conduct internal and external training on ethical corporate management? v The Company has drawn up an “Annual Training Plan.”
III. Operation of the Whistleblowing System
(1) Has the Company established concrete whistleblowing and reward mechanisms, created convenient reporting channels, and designated appropriate personnel to handle cases involving reported parties? v The Company has established the “Procedures for Reporting Unethical Conduct.” In addition to reporting violations of ethical corporate management to their direct supervisors, employees may also directly report to the Office of the President or the internal audit unit. If the reported matter is verified to be true, the Company will impose appropriate disciplinary measures based on the seriousness and impact of the violation. No material differences at present.
(2) Has the Company established standard operating procedures for handling reported cases, defined follow-up measures after investigation, and implemented relevant confidentiality mechanisms? v The Company has established the “Procedures for Reporting Unethical Conduct,” which require that whistleblowing cases be handled confidentially and verified through an independent channel. The Company will fully protect whistleblowers, and their identities will be kept strictly confidential.
(3) Has the Company adopted measures to protect whistleblowers from improper treatment as a result of their reports? v Under the “Procedures for Reporting Unethical Conduct,” in addition to the personal data of whistleblowers being kept confidential in accordance with legal requirements, the Company also guarantees that the employee will not be subject to improper treatment as a result of making a report.
IV. Enhancement of Information Disclosure
(1) Has the Company disclosed the contents of its Ethical Corporate Management Best Practice Principles and the status of implementation on its website and the Market Observation Post System? v The Company has established Ethical Corporate Management Best Practice Principles and disclosed them in a dedicated section on its official website for public inspection. No material differences at present.
V. If the Company has adopted its own Ethical Corporate Management Best Practice Principles pursuant to the “Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies,” please describe any differences between its implementation and the contents of such principles:
The Company has adopted the “Ethical Corporate Management Best Practice Principles” and the “Procedures for Ethical Management and Guidelines for Conduct.” There are currently no material differences between internal operations and the contents of these principles.
VI. Other important information that helps to understand the Company’s ethical corporate management practices (such as review and amendment of its Ethical Corporate Management Best Practice Principles):
The Company has uploaded the established “Ethical Corporate Management Best Practice Principles” and “Code of Ethical Conduct” to the Market Observation Post System. In addition, when negotiating and signing various contracts or quotations with business partners, the Company adheres to the principle of honesty and mutual benefit and actively fulfills its commitments thereafter.

Note: The above table is compiled based on the Company’s Ethical Corporate Management Best Practice Principles and related operating procedures.