Ethical Corporate Management | Corporate Governance | Philosophy | ASUS ESG website, ASUS ESG goal

Ethical Corporate Management

Ethical Corporate Management

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 2022.

In 2022, there was 0 violation in ASUS Group

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

Service-Related Regulations

  • Personal Information Protection Act

Human Resource-Related Regulation

  • Labor Standards Act
  • Employment Insurance Act
  • Act of Gender Equality in Employment

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 Relations website.


  • 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 2022, there was 1 violation in ASUS Group

For cases of violation of the " Employees Code of Conduct ", ASUS will handle them appropriately according to the severity of each case. There was one case of violation to Employees Code of Conduct in 2022.

An employee forged bank receipts to embezzle funds from the company's accounts. In accordance with ASUS's internal regulations "Employees Code of Conduc" and "Work Rule", the employee shall be dismissed from the company and the company shall pursue and recover improper benefits in accordance with the law. In addition to strengthening the control of bank receipts and stamping, we have also established a double verification mechanism and introduced internet banking operations to eliminate manual modification.

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% ~ 8.56%

In 2021, the target was achieved for the dissatisfaction ranged from 0% to 8.56% over the total of 52 weeks.


The average dissatisfaction rate is 2.51%, which is in line with our target. However, the dissatisfaction rate in North America was the highest in the region, with 8.56% in February. ASUS continues to refine its efforts to ensure the quality and expertise of its employees through education and training, and the dissatisfaction rate reduce to approximately 6.5% by the end of the year.