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Article NO. Content


Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies  CH

Amended Date: 2014.11.07
Article 21     TWSE/GTSM listed companies shall establish operational procedures and guidelines in accordance with Article 6 hereof to guide directors, supervisors, managers, employees, and substantial controllers on how to conduct business. The procedures and guidelines should at least contain the following matters:
  1. Standards for determining whether improper benefits have been offered or accepted.
  2. Procedures for offering legitimate political donations.
  3. Procedures and the standard rates for offering charitable donations or sponsorship.
  4. Rules for avoiding work-related conflicts of interests and how they should be reported and handled.
  5. Rules for keeping confidential trade secrets and sensitive business information obtained in the ordinary course of business.
  6. Regulations and procedures for dealing with suppliers, clients and business transaction counterparties suspected of unethical conduct.
  7. Handling procedures for violations of these Principles.
  8. Disciplinary measures on offenders.