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Article 28-1
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To promote sound corporate operations, a service enterprise shall set up a whistleblower system, and designate a unit with independent exercise of powers, to be responsible for the processing and investigation of whistleblower reports.<br/>A service enterprise shall provide the following protections for whistleblowers:<br/>1. The identity information of the whistleblower shall be kept confidential, and no information may be disclosed that could be used to identify the whistleblower.<br/>2. The whistleblower may not be terminated, dismissed, demoted/relocated, or receive a reduction in pay, or impairment of any rightful entitlement under law or regulation, contract, or custom, or other unfavorable disposition due to the reported case.<br/>Any person with a conflict of interest shall recuse himself or herself from the processing and investigation of the reported case.<br/>The whistleblower system under paragraph 1 shall at least include the following matters, and be resolved by the board of directors:<br/>1. The express provision that anyone who discovers any potential crime, misconduct, or legal violation may file a whistleblower report.<br/>2. The types of reports that will be accepted for processing.<br/>3. The establishment and making public of the channels for reporting.<br/>4. The procedures for investigation and collaborative support, rules of recusal, and standard operating procedures for follow-up and disposition of cases.<br/>5. Whistleblower protection measures.<br/>6. The documentation and preservation of records covering the acceptance of reported cases, the investigation process, investigation results, and the preparation of relevant documents.<br/>7. That the whistleblower shall be given appropriate notice in writing or by other means with respect to the progress of the reported case.<br/>If the alleged perpetrator is a director, supervisor, or management personnel at a level equivalent to or higher than vice president, the investigation report shall be submitted to and reviewed by the supervisors or the audit committee.<br/>The service enterprise shall take the initiative to file a report or an information with the relevant authorities if any material contingency or legal violation is discovered in the investigation.<br/>The service enterprise shall hold regular awareness programs and education and training in the whistleblower system for its personnel.
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