Management & Governance

Since its establishment, EVA Air has upheld the corporate spirit of “challenge, innovation, and teamwork”, and has taken “safety, service, and sustainability” as its core values. In order to implement ethical management, sustainable operation and fulfill corporate responsibility, EVA Air also follows concerning regulations to formulate “Codes of Ethical Conduct”, “Ethical Corporate Management Best Practice Principles”, “Procedures for Ethical Management and Guidelines for Conduct”, “EVA Antitrust Policy and Guidelines”, “Information Security Policy”, “Corporate Sustainability Best Practice Principles”, “Supplier Code of Conduct”, etc. Besides, EVA Air refers to UN Global Compact, ILO, OECD, SA8000, ISO 26000, GRI and UN Guiding Principles on Business and Human Rights to formulate the “EVA Air Code of Conduct” as the highest guideline for conduct and ethics in the daily tasks of business ethics, environment, human rights/labor, safety and health and so on. The Code is applicable to the Company, its subsidiaries and its suppliers.

EVA Air Code of Conduct

The company also regularly arranges employees to participate in the code of conduct training, and signs at the end of the training to ensure that all employees fully understand the code of conduct and agree to abide by it. The current employee signing rate is 100%. In view of the fact that subsidiaries and suppliers are important operating partners of EVA Air, the Company has successively required subsidiaries and suppliers to implement relevant codes of conduct in order to further instill EVA Air’s requirements. The current agreement signing rate and training completion rate for subsidiaries and suppliers are 100%. Moreover, EVA Air abides by laws and regulations such as occupational safety and health, information security, etc. and selects appropriate topics that are in line with current events and emerging social issues or trends to provide regular training to employees so as to communicate the Company's Code of Conduct. From 2021 to 2023, the annual completion rate of EVA Air Code of Conduct and series of courses is 100%. The number of trainees, training hours and coverage in 2023 are as follows:
 

To implement anti-corruption, prevent and avoid any unethical, dishonest, or violations of the “EVA Air Code of Conduct” and related regulations, the Company has established an assessment mechanism for business activities with a higher risk of dishonest behavior within our operating scope. In 2023, the Supply Chain Action Team of Corporate Sustainability Committee, passenger and cargo business and management divisions conducted a self-assessment of integrity behavior within their business operations. The self-assessment results were in compliance with the regulations. Moreover, EVA Air has set up reporting, enquiry and communication channels on the Company's internal and external websites, and encourages internal and external personnel to report guideline or regulatory violations or provide relevant suggestions to EVA Air at any time. After accepting the case, the responsible unit of each mailbox or hotline will instruct the responsible unit to handle or investigate according to the nature and content of the case. The Company promises to keep the identity of the informant and the content of the report confidential, and promises to protect the informant from improper treatment due to the report. If, after investigation, it is found that there is a case of non-compliance with the Code of Conduct, including the failure of persons with supervisory responsibility to report wrongful conduct, the Company shall implement disciplinary actions in accordance with the labor contract, internal disciplinary regulations and procedures, including dismissal.

Communications Channels for Our Stakeholder
To provide clear communication channels for stakeholders, a specific page for stakeholders is set up channels for various response matters and identity categories. Communications with various stakeholders are reported to the board of directors every year, and are disclosed on the stakeholder interest area of our official website.

EVA Air has formulated “Internal Control System of EVA Air” and “Internal Audit Implementation Rules of EVA Air” as the basis for its internal audit implementation with its operating pattern in the airline industry, according to “Regulations Governing Establishment of Internal Control Systems by Public Companies” promulgated by the Financial Supervisory Commission (FSC).
The Auditing Div. of EVA Air is an independent unit affiliated with the Board of Directors. There is one Audit Supervisor and seven full-time auditors. The auditors are all the senior members of various units of the Company. Besides having applicable qualifications as required by the FSC, the auditors continuously take professional courses every year related to internal audit. The Auditing Div. is responsible for the inspection and evaluation of the Company's internal control, and assists the Board of Directors and managers in checking and reviewing the internal control system of the Company.
The Auditing Div. draws up the annual audit plan in accordance with the risk assessment results every year, submits it to the Board of Directors for approval, checks and evaluates the implementation of internal control, and provides timely suggestions for improvement to ensure the sustained and effective implementation of the internal control system. In addition, the Auditing Div. verifies self-assessment reports of various units and subsidiaries of the Company in accordance with the regulations each year, and provides the verified reports together with the aforementioned internal audit results and improvement condition to the Board of Directors and General Manager as the basis for their assessment of the effectiveness of the overall internal control system and issuance of the statement on internal control system.