|
Article 4
|
(Establishment of risk management policy and procedures)
A TWSE or TPEx listed company shall, taking into consideration the overall scale, business features, risk nature, and operating activities of the company and its subsidiaries, establish applicable risk management policy and procedures covering the following at the minimum:
- objectivesof risk management;
- risk governance and culture;
- organization structure and dutiesof risk management;
- risk management procedures;
- risk reporting and disclosure.
The above risk management policy and procedures are subject to review at any time subject to changes in the internal and external environments of the company to ensure the design and implementation of the system remain effective.
|