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Purpose of and basis for adoption
In recognition of the necessity to assist the companies in Taiwan in their establishment of codes of ethical conduct, these Guidelines are adopted for the purpose of encouraging directors, supervisors, and managerial officers of TWSE listed and TPEx listed companies (including general managers or their equivalents, assistant general managers or their equivalents, deputy assistant general managers or their equivalents, chief financial and chief accounting officers, and other persons authorized to manage affairs and sign documents on behalf of a company) to act in line with ethical standards, and to help interested parties better understand the ethical standards of such companies.
It is advisable that a TWSE or TPEx listed company establish a code of ethical conduct with reference to these Guidelines, and it may develop respective codes of ethical conduct for different managerial officers.
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