Investor Relations

Auditing Organization Our Auditing Office is an independent unit, reports to the Board. It is in charge of inspection and evaluation of internal control to enhance efficiency.

Our Auditing Office is consisted of a manager and an auditor. The auditor has to meet the requirements designated by the Securities and Futures Bureau, and continues to participate in professional classes and seminars about internal audit annually. The list of internal auditors will be filed at the Market Observation Post System in January of each year.

We have devised the “Jabon International Internal Control Protocol” and the “Jabon International Internal Audit Guidelines” based on the “Criteria for Establishment of Internal Control Systems by Public Companies” published by the Securities and Futures bureau. The Audit Office draws annual auditing plans each year to examine and evaluate the execution of internal control, and to offer timely improvement suggestions, in order to ensure the effective enforcement of the internal control system. Furthermore, the Audit Office is to and provide the Board and the General Manager with the review of self-check reports from all departments annually according to regulations, combining with the aforementioned internal audit results and improvement process, so they may evaluate overall internal control effectiveness and issue internal control protocol statement. This statement will be published in annual reports, Public Stock Prospectus and Prospectus. Items such as annual audit plans, audit plan process, internal control deficiency and abnormality improvement have been filed at the Market Observation Post System as required by law.

Audit Objective --- Assist the Board and managing staff in continuous development and maximizing profitability.
--- Reliability of financial reports
--- Abiding to relevant laws and regulations.

Audit Scope

Audit Target Coverage
--Overall operational activity unit of the Company
--Overall operational activity unit of the Subsidiary Company

一、企業對於溫室氣體排放之影響，或衝擊之程度：

(一)企業受氣候變遷相關法規規範之風險依「公私場所應申報溫室氣體排放量之固定污染源」所課徵之能源稅。
(二)企業受氣候變遷之實質風險
近年氣候變遷，造成世界各地水災、旱災以及北極冰層融化致海平面升高；台灣四面環海，一旦溫度持續升高，地勢較低之工廠可能會面臨淹水，造成機械設備損壞等重大損失。或因旱災缺水導致產能無法正常營運。
(三)氣候變遷提供企業之機會
做好氣候變遷風險之管控，可提升企業競爭力，保障人與環境的安全，客戶對於公司之產品與服務將更為滿意，進而創造產品機會。
(四)企業(直、間接)溫室氣體排放量(註明盤查範疇及時間)，及是否通過外部驗證本公司所屬類別無溫室氣體排放量應申報事項，故不適用。

二、企業對於溫室氣體管理之策略、方法、目標等：

(一)企業對於因應氣候變遷或溫室氣體管理之策略
於民國103年8月7日訂定「溫室氣體管理計畫書」，並指派本公司管理單位及勞安衛單位共同專責推動。
(二)企業溫室氣體排放量減量目標
因應政府政策全面引導低碳經濟發展，並形塑節能減碳社會。故將環保概念納入公司經營方針，在履行社會責任之同時，達成永續經營之目標。唯有如此，不但可幫助公司符合法令、降低成本，及管理經營的助益，也可提升競爭優勢，並給予顧客正面的形象。
(三)企業溫室氣體排放量減量之預算與計畫
1.推動節能減碳措施
2.水資源使用改善
3.電能使用改善
4.資源回收再利用
(四)企業產品或服務帶給客戶或消費者之減碳效果
本公司所屬行業類別不屬於第一批應申報類別,且生產的產品氣體排放量均在申報標準內，仍積極降低能源耗用方案，望能在節能減碳上盡一分心力。