• The audit office of the Company is the designated unit for handling all events reported internally and externally.
• The company encourages internal and external personnel to report unethical behaviors or misconducts, and rewards such acts accordingly. If internal personnel have made false reports or malicious allegations, they should be disciplined according to personnel rules and regulations, or even dismissed when a severe offense is committed.
• The Company establishes and announces independent reporting mailboxes and hotline on the company’s website and internal website, or, other external independent agencies are entrusted to provide the reporting mailboxes and hot lines for the internal and external personnel of the Company. The informant should provide at least the following information:
  • The name of the informant and the information (e.g. address, telephone, and e-mail) of the informant for further contact.
  • The name of the accused person or other information that can help identify the identity of the accused person.
  • Specific evidence for investigation.
• The relevant personnel of the Company who handle the report shall state in writing the confidentiality of the identity of the informant and the contents of the report. The Company also promises to protect the informant from being improperly treated due to the report. It is handled by the Company’s competent authority according to the following procedures:
  • Reporting matters involving general employees should be reported to the Chairman. Reporting matters involving the directors or senior executives should be reported to the independent directors.
  • The Company’s competent authority and the responsible supervisors or personnel stated in the preceding paragraph shall immediately identify the relevant facts and, if necessary, will be assisted by the compliance office or other relevant departments.
  • If it is confirmed that the accused person has violated the relevant law or regulations or the Company’s ethical management policies and regulations, the accused person shall be immediately required to stop the relevant acts, and if necessary, through legal proceedings, compensation for damages shall be sought to maintain the company’ reputation and interest.
  • The reporting process, investigation process, and investigation results shall be kept in writing and kept for five years, which can be reserved electronically. Before the expiration of the retention period, in the event of a lawsuit related to the content of the report, the relevant information shall be reserved continuously until the end of the litigation.
  • In the event of unethical behavior occurred, the supervisor of the offender and the relevant competent authorities should review the relevant internal control system and operating procedures, and shall propose corrective actions to prevent the offense from happening again.
  • The Company’s competent authority should report the unethical acts, the remedy process, and the subsequent discussion and corrective actions to the Board of Directors, and follow-up on the improvement.
• For the unethical act or misconduct committed by the Company’s personnel or subcontractors, the relevant information (need to be specific information and documents) should be directly provided to the Chairman, or can be disclosed on the Company’s official website [stakeholders] page. The Company shall be responsible for the confidentiality of the informant’s identity and related materials in accordance with the law, and the information is provided for investigation purposes only. The informant alone shall bear the relevant legal responsibilities if the report is found false or malicious.

Report contact：Audit office Mr. Chen
Report email：Stakeholder@tw.roohsing.com
Report tel：886-2-2751-3111 ext.8216