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:
- Standards for determining whether improper benefits have been offered or accepted.
- Procedures for offering legitimate political donations.
- Procedures and the standard rates for offering charitable donations or sponsorship.
- Rules for avoiding work-related conflicts of interests and how they should be reported and handled.
- Rules for keeping confidential trade secrets and sensitive business information obtained in the ordinary course of business.
- Regulations and procedures for dealing with suppliers, clients and business transaction counterparties suspected of unethical conduct.
- Handling procedures for violations of these Principles.
- Disciplinary measures on offenders.