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 Code of Conduct and related regulations has been disclosed on the company's internal and external websites for interested parties and employees to consult at any time. 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%. Moreover, EVA Air has established a“Ethical Corporate Management Best Practice Principles” and “Code of Ethical Conduct,” both of which require all board members to uphold the principle of integrity. The Company also arranges relevant training courses on business integrity for directors. For detailed information on directors’ participation in such training, please refer to the Corporate Governance section on EVA Air website or Market Observation Post System (Mandarin version).

In view of the fact that subsidiaries and suppliers are important operating partners of EVA Air, the Company has signed with subsidiaries and suppliers to require them to implement relevant codes of conduct and conduct training in order to further instill EVA Air’s requirements. The current signing rate and training completion rate for subsidiaries and suppliers are 100%. From 2022 to 2024, 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 2024 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 2024, the Supply Chain Action Team of Corporate Sustainability Committee (Corporate Planning Div., General Affairs Dept., Digital And Information Planning Dept., Operation Management Dept., Information Technology Service Div., Cabin Service Div., Engineering & Maintenance Div.), passenger and cargo business and management divisions (Passenger Business Div., Passenger Management Div., Cargo Div.) conducted a self-assessment of integrity behavior within their business operations. The completion rate of the self-assessments reached 100%, with all results in full compliance with applicable 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. From 2022 to 2024, there were 6 cases of violation of the Code of Conduct.

Communications Channels for Our Stakeholder
EVA Air has created a Stakeholder Interest to promote clear communication with stakeholders in diverse categories such as investors, customers, employees and suppliers. This makes sure that stakeholders’ voices are heard. .

EVA Air has formulated the EVA Air EVA Air Internal Control System and the EVA Air Internal Audit Implementation Rules as the basis for implementing internal audits, in line operating patterns in the airline industry and in accordance with the Regulations Governing Establishment of Internal Control Systems by Public Companies promulgated by the Financial Supervisory Commission (FSC). In December 2024, the EVA Air Internal Control System and the EVA Air Internal Audit Implementation Rules were amended to include a new “Sustainability Information Management” chapter. We have also incorporated “Sustainable Development Roadmap for TWSE-listed/TPEx-listed Companies Progress Tracking” and “Sustainability Information Management” into the 2025 Audit Plan as audit items.

The Auditing Div. of EVA Air is an independent unit affiliated with the Board of Directors. There is one Audit Supervisor and eight 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.