Ethical Corporate Management

Ethical Corporate Management

Ethical Corporate Management

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ASUS formulated the "Employee Code of Conduct" based on the Code of Conduct by the Responsible Business Alliance (RBA) and "Corporate Governance Best Practice Principles for TWSE/GTSM Listed Companies." The Employee Code of Conduct includes but is not limited to corruption and bribery, insider trading, intellectual property rights, and the proper preservation and disclosure of information. We created the online Employee Code of Conduct course, which is mandatory for all employees and is required to be retrained every year.

Regulation Compliance

Regulatory compliance is not only a practice ensuring integrity, but also the core of decreasing operational risks and sustainable developments. To ensure ASUS products and services meet the global regulations, we have a designated legal department that pays close attention to the development of regulations that might have a potential influence on ASUS and tracks, evaluates, and establishes the compliance mechanism of policies and regulations, assisting relevant departments to conform to and implement relevant regulations.

ASUS has formulated the "ASUS Internal Regulation Identify Management Measures," which identify and manage operational, environmental, and service-related regulations. We disclose public criminal or administrative law cases that involved fines of more than NT$1.5 million or seriously affected the operation of the company's major events in the CSR report to comply with the balance and transparency principles of the GRI Standards. There was no major violation in regulation compliance in 2021.

2021 年 0 項重大違法事件發生

Operation-Related Regulations

  • Business and Taxation Act
  • Product Labeling and Warranty Act

Environmental-Related Regulation

  • Environmental Protection Act
  • Occupational Safety and Health Act
  • Fire Services Act of Building
  • Labor Rights Act

Service-Related Regulations

  • Personal Information Protection Act

Internal Audit System

Audit Office assists Board of Directors and the top management to independently, objectively assess the completeness, validity and implementation of ASUS Group internal control system. It properly submits improvement proposals to assure that the internal control system proceed continuously. In accordance with the assignments by Board of Directors and the top management, Audit Office conducts relevant investigation, assessment or consultation to assist Board of Directors and top management to fulfill responsibilities.

The Audit Office is set up with a Chief Auditor Executive (CAE) under the Board of Directors; a complete audit and reporting system is established. It is in charge of the internal auditing business and enables the board of directors and senior management to assess the completeness, effectiveness, and implementation of the ASUS group's internal control system independently and objectively, so as to fulfill its corporate governance responsibilities.

The appointment and removal of CAE shall be approved by the board of directors. There are also several full-time auditors who are responsible for the implementation of regular and irregular audits and special inspections within the group.

The auditors shall uphold detached independence, objective fair stance, truth-seeking spirit and modest, honest, diligent, agile, brave attitude to perform duties. The auditors shall ensure that the internal control system is implemented continuously and effectively, and assist the managerial level to fulfill obligations.

Investor Relations

Tax Policy

  • Act at all times in accordance with all applicable laws and regulations.
  • Be transparent in financial reporting. Disclosures are made in accordance with applicable regulations and reporting requirements.
  • Support tax policies of the government that encourage the business innovation and foster the economic growth.
  • Do not undertake transactions whose sole purpose is for tax avoidance.
  • Always consider tax as part of major business decisions.
  • Assess tax risk in time through corporate management mechanism when facing the changes of the operating environment and tax rules.
  • Strengthen the tax profession through the development of human resources continuously.

Whistleblower System

ASUS has always engaged in all business activities with honesty and forbids corruption and any form of fraud. With a system of rewards and punishments, we make sure that employees do not accept any type of fraud regarding demands, contract, bribery, or any other improper benefits. Should anyone discover a potential violation of the Employee Code of Conduct of ASUS employees, a report can be made to us through our public mailbox:

In accordance with the Occupational Safety and Health, the Sexual Harassment Prevention Act, and the Personal Data Protection Act, any personal information and other full-funded identification information of the whistleblower shall be kept confidential and shall not be provided to third parties not related to the investigation. In order to avoid unfair and unfavorable treatment, the whistleblower can also propose necessary precautions against possible damage in accordance with the law.

For detailed instructions for reporting, please visit "Internal Audit" under "Corporate Governance" on the Investor Relationswebsite.


  • Violation of Code of
  • Complaints of Unlawful Infringements in the、Dedicated-line:#26666

Clarification, Acceptance and Investigation((Audit Office, Human Resource)

  • Case Investigation
  • Evidence Search, Clarification, and Verification

Settlement(Committee, Human Resource)

Violation of Code of Conduct

  • Hold the meeting
  • Base on “Employee Code of Conduct” and “Work Rule” to make decision
  • Periodically report to the Board of Directors regarding the investigation result and the measures taken

Committee of Unlawful Infringements

  • Hold Committee of Unlawful Infringements Meeting
  • Base on “Employee Code of Conduct” and “Work Rule” to make decision

Corrective Measure(Case Unit, Human Resource)

  • Request relevant units to internally review the causes of violations and submit improvement reports
  • Revise internal and external management policies and improve internal processes
  • Strengthen internal and external education and training to avoid similar incidents from happening again

In 2021, there was 1 violation in ASUS Group

Regarding cases that violate the "Code of Ethical Conduct", they will be dealt with appropriately based on the severity. ASUS will severely punish illegal acts and transfer them to judicial authorities for investigation if necessary.

In 2021, there was 1 violation in ASUS Group and the violator was dismissed based on the severity of the violation in accordance with ASUS' internal regulations in the "Work Rule" and "Employee Code of Conduct". We also immediately requested relevant units to review improvement measures, including the establishment of "Software Outsourcing Management", defining work procedures for price comparison, negotiation, and acceptance of work content, and clearly defining guidelines on the collaboration model and review mechanisms for entering software outsourcing contracts.

Regarding business partners, ASUS requests that they sign the "Code of Conduct Compliance Declaration." We will take necessary legal actions in accordance with the provisions of the conduct against partners who violate the anti-bribery and anticorruption policy and thus cause damages to the business.

Customer Satisfaction

ASUS values customers' voices. Customers that use our service will receive our satisfaction survey, including the return merchandise authorization (RMA) form, email, interactive voice phone and build-in software according to the type of service received. For each key service process, such as service timeliness, material and parts management, service quality, cost control and systemization, it is tracked and analyzed through weekly management reports to identify rooms for improvement or optimization.

In addition, ASUS occasionally organizes product inspection activities, including software updates, functional testing, simple troubleshooting, appearance cleaning and maintenance services, which can extend the product life cycle and enhance consumers' personal attachment to our brand.



To create a better service experience, we use monthly questionnaire for tracking and analysis to help optimize telephone service contents or procedures. The customer satisfaction target is a dissatisfaction rate of lower than 10%.

0.12% ~ 7.17%

In 2021, the target was achieved for the dissatisfaction ranged from 0.12% to 7.17% over the total of 52 weeks.



The dissatisfaction rate in China was the highest among all regions with an average of 7.1% in the third quarter. ASUS regularly trains the staffs of telephone service to ensure that they provide high-quality services and have sufficient professional knowledge. The average dissatisfaction rate was reduced to 5.97% in the fourth quarter.