審計委員會
Audit Committee
審計委員會之職權事項如下：
一、訂定或修正內部控制制度。
二、內部控制制度有效性之考核。
三、訂定或修正取得或處分資產、從事衍生性商品交易、資金貸與他人、為他人背書或提供保證之重大財務業務行為之處理程序。
四、涉及董事自身利害關係之事項。
五、重大之資產或衍生性商品交易。
六、重大之資金貸與、背書或提供保證。
七、募集、發行或私募具有股權性質之有價證券。
八、簽證會計師之委任、解任或報酬。
九、財務、會計或內部稽核主管之任免。
十、年度財務報告及半年度財務報告。
十一、其他公司或主管機關規定之重大事項。本委員會由全體獨立董事組成，每季至少召開一次。
113年審計委員出席情況-改選後
| 職稱 | 姓名 | 主要學(經)歷 | 開會 次數 |
實際 出席 |
實際出席率(%) |
| 召集人 | 陳春結 先生 | 省立基隆海事學校 | 5 | 5 | 100% |
| 委員 | 陳業鑫 先生 | 國立政治大學法學碩士 | 5 | 5 | 100% |
| 委員 | 林陣蒼 先生 | 國立台灣大學 會計研究所碩士 | 5 | 5 | 100% |
113年審計委員會決議內容
| 審計委員會 | 議案內容 | 決議結果 | 公司對審計委員會意見之處理 |
| 113/03/14 第一屆第十六次 |
1.請審議本公司民國一一二年度財務報表暨合併財務報表併同營業報告書，提請討論案。
2.擬訂本公司民國一一二年度盈餘分配案，提請討論案。
3.擬訂本公司民國一一二年度內部控制聲明書，提請討論案。
4.擬修訂本公司「審計委員會組織規程」部分條文，提請討論案。
|
提請董事會決議 | 提董事會同意通過 |
| 113/05/13 第一屆第十七次 |
1.請審議本公司民國一一三年度第一季財務報表，提請討論案。
2.請審議本公司民國一一三年度財務報告簽證會計師獨立性，提請討論。
|
提請董事會決議 | 提董事會同意通過 |
| 113/06/27 第二屆第一次 |
請推選本公司第二屆審計委員會召集人及會議主席 | 委員會全體出席委員同意通過 | 無 |
| 113/07/08 第二屆第二次 |
本公司財務主管任免，提請討論案。 | 提請董事會決議 | 提董事會同意通過 |
| 113/08/12 第二屆第三次 |
1.請審議本公司民國一一三年度第二季財務報表，提請討論案。
2.擬修訂本公司「內部控制制度」部分條文，提請討論案。
3.擬修訂本公司「財務報表編製流程管理辦法」部分條文，提請討論案。
|
提請董事會決議 | 董事會同意通過 |
| 113/11/12 第二屆第四次 |
1.請審議本公司民國一一三年度第三季財務報表，提請討論案。
2.擬訂定本公司民國一一四年度內部稽核計畫，提請討論案。
3.擬訂定本公司民國一一四年度往來銀行額度及授權董事長全權辦理續約，提請討論案。
|
提請董事會決議 | 提董事會同意通過 |
| 113/12/19 第二屆第五次 |
1.請審議本公司民國一一四年度財務報告簽證會計師獨立性及會計師公費，提請決議案。
2.擬修訂本公司「內部控制制度有效性判斷項目」，提請決議案。
|
提請董事會決議 | 提董事會同意通過 |
歷年決議內容
The duties and responsibilities of the Audit Committee are as follows:
1. Formulating or amending internal control systems.
2. Assessing the effectiveness of internal control systems.
3. Establishing or revising procedures for significant financial transactions, including the acquisition or disposal of assets, engaging in derivative transactions, lending funds to others, endorsing or providing guarantees for others.
4. Handling matters involving conflicts of interest for directors themselves.
5. Overseeing significant asset or derivative transactions.
6. Managing significant loans, endorsements, or guarantees of funds.
7. Overseeing the issuance, offering, or private placement of equity securities.
8. Approving the appointment, dismissal, or compensation of auditors.
9. Appointing or dismissing financial, accounting, or internal audit executives.
10. Reviewing annual and semi-annual financial reports.
11. Addressing other significant matters as stipulated by the company or regulatory authorities. The committee is composed of all independent directors and meets at least quarterly.
Audit committee attendance status-After election
| Job Title | Name | Primary Academic and Professional Background | Meeting Frequency |
Actual Attend |
Actual Attendance Rate (%) |
| Convener | Chun-Chieh Chen | Taiwan Provincial Keelung Maritime School | 5 | 5 | 100% |
| Committee member | Yeh-Hsin Chen | Masters degree of Laws, National Chengchi University |
5 | 5 | 100% |
| Committee member | Chen-Tsang Lin | Masters degree of Accounting, National Taiwan University |
5 | 5 | 100% |
Contents of resolutions of the 2024 annual meeting
| Audit Committee | Motion Content | Resolution Result | The company's handling of the audit committee's opinions |
| 2024/03/14 First Session 16th |
1.Review the company's 2023 financial statements and consolidated financial statements.
2.Draft the company's profit distribution for year 2023.
3.Draft the company's internal control statement for year 2023.
4.Amend the articles the company's Audit Committee Charter.
|
Propose for the board meeting. | Approved by the board of directors. |
| 2024/05/13 First Session 17th |
1.The internal adjustment of the CPA of BDO Taiwan.
2.Review the company's 2024 Q1 financial statements.
3.Review the CPA's independence of company's 2024 financial statements.
|
Propose for the board meeting. | Approved by the board of directors. |
| 2024/06/27 Second Session 1st |
Elect the convenor and chairperson of the Company's Second Session Audit Committee. | All committee members present agreed. | None |
| 2024/07/08 Second Session 2nd |
Appointment of the company's financial officer. | Propose for the board meeting. | Approved by the board of directors. |
| 2024/08/12 Second Session 3rd |
1.Review the company's 2024 Q2 financial statements.
2.Propose to amend certain provisions of the company's 'Internal Control System'.
3.Propose to amend certain provisions of the company's ' Management Measures of Preparation Process of Financial Reports '.
|
Propose for the board meeting. | Approved by the board of directors. |
| 2024/11/12 Second Session 4th |
1.Review the company's 2024 Q3 financial statements.
2.Propose to formulate the company's internal audit plan for 2025.
3.Propose to establish the company's bank credit limits for 2025 and authorize the Chairman to handle the renewal process in full.
|
Propose for the board meeting. | Approved by the board of directors. |
| 2024/12/19 Second Session 5th |
1.Review the CPA's independence of company's 2025 financial statements and public expenses for accountants.
2.Propose to amend certain provisions of the companys' Items for Assessing the Effectiveness of the Internal Control System '.
|
Propose for the board meeting. | Approved by the board of directors. |
Contents of resolutions over the years
薪酬委員會
Remuneration Committee
職能
係以專業客觀之地位，就本公司董事及經理人之薪資報酬政策及制度予以評估，並向董事會提出建議，以供其決策之參考。其成員由董事會任命，目前委員會由三位獨立董事組成，每年至少開會二次。
113年薪酬委員出席情況-改選後
| 職稱 | 姓名 | 主要學(經)歷 | 開會 次數 |
實際 出席 |
實際出席率(%) |
| 召集人 | 林陣蒼 先生 | 國立台灣大學 會計研究所碩士 | 2 | 2 | 100% |
| 委員 | 陳業鑫 先生 | 國立政治大學法學碩士 | 2 | 2 | 100% |
| 委員 | 陳春結 先生 | 省立基隆海事學校 | 2 | 2 | 100% |
113年薪資報酬委員會決議內容
| 薪資報酬委員會 | 議案內容 | 決議結果 | 公司對薪資報酬委員會意見之處理 |
| 113/01/12 第五屆第九次 |
1.請審議本公司原任總經理退休金報酬案。
2.請審議本公司委任經理人(總經理)外聘及內部晉升使用之委任契約書案。
3.請審議本公司新任總經理報酬案。
|
委員會全體出席 委員同意通過 |
提董事會同意通過 |
| 113/03/01 第五屆第十次 |
請審議本公司民國一一二年度董事酬勞及員工酬勞發放案，提請討論案。 | 委員會全體出席 委員同意通過 |
提董事會同意通過 |
| 113/07/08 第六屆第一次 |
請推選本公司第六屆薪資報酬委員會召集人及會議主席。 | 委員會全體出席 委員同意通過 |
無 |
| 113/10/23 第六屆第二次 |
1.董事及經理人一一二年度酬勞金發放金額合理性評估，提請討論案。
2.檢討本公司董事及經理人薪資報酬之政策、制度、標準與結構。
3.擬訂本公司民國一一三年度年終獎金核發建議案，提請討論案。
|
委員會全體出席 委員同意通過 |
提董事會同意通過 |
歷年會議決議下載
The Remuneration Committee functions in a professional and impartial capacity to assess the salary and compensation policies and systems for the directors and executives of our company. It provides recommendations to the Board of Directors for their decision-making reference. The committee members are appointed by the Board of Directors and currently consist of three independent directors. The committee convenes at least twice annually.
Remuneration committee attendance status in 2024-After election
| Job Title | Name | Primary Academic and Professional Background | Meeting Frequency |
Actual Attend |
Actual Attendance Rate (%) |
| Convener | Chen-Tsang Lin | Masters degree of Accounting, National Taiwan University |
2 | 2 | 100% |
| Committee member | Yeh-Hsin Chen | Masters degree of Laws, National Chengchi University |
2 | 2 | 100% |
| Committee member | Chun-Chieh Chen | Taiwan Provincial Keelung Maritime School | 2 | 2 | 100% |
Contents of resolutions of the 2024 annual meeting
| Remuneration Committee | Motion Content | Resolution Result | The company handling the opinions from the salary and remuneration committee |
| 2024/01/12 Fifth Session 9th |
1.Review the retirement benefits proposal for the company's former General Manager.
2.Review the draft of the appointment contract for the company's appointed managers (General Manager), to be used for external hiring and internal promotions.
3.Review the compensation proposal for the company's newly appointed General Manager.
|
All committee members present agreed. | Approved by the board of directors. |
| 2024/03/01 Fifth Session 10th |
Review the proposal for the distribution of director and employee compensation for the year 2023. | All committee members present agreed. | Approved by the board of directors. |
| 2024/07/08 Sixth Session 1st |
Elect the convenor and chairperson of the Company's Sixth Session Remuneration Committee. | All committee members present agreed. | None |
| 2024/10/23 Sixth Session 2nd |
1.Evaluation of the reasonableness of the remuneration paid to directors and executives for the 2023.
2.Review the company's policies, systems, standards, and structure regarding the salaries and remuneration of directors and executives.
3.Propose the year-end bonus distribution proposal for the 2024.
|
All committee members present agreed. | Approved by the board of directors. |
Download past meeting resolutions
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- 下載Download
永續發展委員會
Sustainable Development Committee
本公司113年12月份成立「永續發展委員會」，為公司內部最高層級的永續發展決策中心，由全體獨立董事擔任委員，與多位不同領域的高階主管共同檢視公司的核心營運能力，訂定中長期的永續發展計畫及依公司產業、營運情形、外在環境等檢視可能影響公司之風險。「永續發展委員會」經由會議，辨識攸關公司營運與利害關係人所關注的永續議題，擬定對應策略與工作方針、規劃年度方案，除追蹤執行成效，確保永續發展策略充份落實於公司日常營運外，亦對於公司風險管理相關事宜進行監督。
永續發展委員會審議通過公司永續發展目標、政策等相關議案後，將提董事會審議評估其可行性，後交由公司永續發展兼職單位實際執行。
永續發展委員會之職權事項如下：
一、制定、推動及強化公司永續發展政策、年度計畫及策略等。
二、檢討、追蹤與修訂永續發展執行情形與成效。
三、督導永續資訊揭露事項並審議永續報告書。
四、督導本公司永續發展守則之業務或其他經董事會決議之永續發展相關工作之執行。
五、制定、推動及強化公司風險管理政策、年度計畫及策略等。
六、檢討、追蹤與修訂風險管理執行情形與成效。
永續發展委員會審議通過公司永續發展目標、政策等相關議案後，將提董事會審議評估其可行性，後交由公司永續發展兼職單位實際執行。
永續發展委員會之職權事項如下：
一、制定、推動及強化公司永續發展政策、年度計畫及策略等。
二、檢討、追蹤與修訂永續發展執行情形與成效。
三、督導永續資訊揭露事項並審議永續報告書。
四、督導本公司永續發展守則之業務或其他經董事會決議之永續發展相關工作之執行。
五、制定、推動及強化公司風險管理政策、年度計畫及策略等。
六、檢討、追蹤與修訂風險管理執行情形與成效。
In December 2024, the company established the "Sustainable Development Committee," which serves as the highest-level decision-making body for sustainability within the company. The committee is composed of all independent directors, and collaboratively evaluate the company's core operational capabilities, formulates medium-and long-term sustainability plans, and assesses risks that could potentially affect the company based on factors such as industry, operations, external environment, etc., with several senior executives from different fields. Through meetings, the Sustainable Development Committee identifies key sustainability issues that are relevant to the company's operations and stakeholders, formulates corresponding strategies and work guidelines, and plans annual initiatives. In addition to tracking the effectiveness of these initiatives and ensuring the full implementation of sustainability strategies in daily operations, the committee also oversees matters related to the company's risk management.
After the committee reviews and approves sustainability goals, policies, and other related proposals, they are submitted to the Board of Directors for assessment of their feasibility, and then assigned to the company's dedicated sustainability unit for actual implementation.
The duties and responsibilities of the Sustainable Development Committee are as follows:
After the committee reviews and approves sustainability goals, policies, and other related proposals, they are submitted to the Board of Directors for assessment of their feasibility, and then assigned to the company's dedicated sustainability unit for actual implementation.
The duties and responsibilities of the Sustainable Development Committee are as follows:
- Formulate, promote, and strengthen the company's sustainable development policies, annual plans, and strategies.
- Review, track, and revise the implementation and effectiveness of sustainable development.
- Supervise the disclosure of sustainability information and review sustainability reports.
- Oversee the implementation of the company's sustainability code and other sustainability-related work authorized by the Board of Directors.
- Formulate, promote, and strengthen the company's risk management policies, annual plans, and strategies.
- Review, track, and revise the implementation and effectiveness of risk management.
113年永續發展委員會出席情況
113年度會議決議內容
目前尚未開會
| 職稱 | 姓名 | 主要學(經)歷 | 開會 次數 |
實際 出席 |
實際出席率(%) |
| 委員 | 陳業鑫 先生 | 國立政治大學法學碩士 | 0 | 0 | - |
| 委員 | 陳春結 先生 | 省立基隆海事學校 | 0 | 0 | - |
| 委員 | 林陣蒼 先生 | 國立台灣大學 會計研究所碩士 | 0 | 0 | - |
113年度會議決議內容
目前尚未開會
2024 Sustainable development committee attendance status
Contents of resolutions of the 2024 annual meeting
The meeting has not yet been convened.
| Job Title | Name | Primary Academic and Professional Background | Meeting Frequency |
Actual Attend |
Actual Attendance Rate (%) |
| Committee member | Yeh-Hsin Chen | Masters degree of Laws, National Chengchi University |
0 | 0 | - |
| Committee member | Chun-Chieh Chen | Taiwan Provincial Keelung Maritime School | 0 | 0 | - |
| Committee member | Chen-Tsang Lin | Masters degree of Accounting, National Taiwan University |
0 | 0 | - |
Contents of resolutions of the 2024 annual meeting
The meeting has not yet been convened.
永續發展單位
Sustainable Development Unit
本公司除設有永續發展委員會外，有關有永續發展議題之績效追蹤，由永續發展兼職單位(總公司管理部、食料廠管理課、飼料廠管理課)推動，各部門依其職權範圍進行評估及執行再由管理部統籌永續發展相關業務，進行整體溝通與管理。相關議題透過專案會議向總經理報告，在會議中，經各單位主管及總經理認為有揭露之必要者，依據全球永續性報告協會發布之GRI準則，在永續報告書中予以揭露。
In addition to the establishment of the Sustainable Development Committee, the performance tracking of sustainability issues is driven by the dedicated sustainability units (Headquarters Management Department, Food Factory Management Section, and Feed Factory Management Section). Each department evaluates and executes tasks within its scope of authority, while the Management Department coordinates the overall sustainability-related activities, ensuring comprehensive communication and management. Relevant issues are reported to the General Manager through project meetings. During these meetings, if the department heads and the General Manager deem it necessary to disclose, the issues will be disclosed in the sustainability report based on the GRI standards issued by the Global Reporting Initiative.
風險管理執行情形
Risk Management Implementation
組織架構
本公司建立多層次風險管理組織架構，並經董事會通過，由公司各部門主管組成 「風險管理小組」，並隸屬永續發展委員會(由三名獨立董事組成)，定期於永續發展委員會議中報告公司所面臨的風險環境、風險管理重點、風險評估及因應措施，並至少一年一次於董事會報告風險管理之監督情形，目前公司風險管理組織架構如下圖：
本公司建立多層次風險管理組織架構，並經董事會通過，由公司各部門主管組成 「風險管理小組」，並隸屬永續發展委員會(由三名獨立董事組成)，定期於永續發展委員會議中報告公司所面臨的風險環境、風險管理重點、風險評估及因應措施，並至少一年一次於董事會報告風險管理之監督情形，目前公司風險管理組織架構如下圖：
Organizational Structure
The company has established a multi-level risk management organizational structure, which has been approved by the Board of Directors. A "Risk Management Team," composed of department heads from various company divisions, operates under the Sustainable Development Committee (composed of three independent directors). The team regularly reports on the company's risk environment, key risk management areas, risk assessments, and response measures during Sustainable Development Committee meetings. At least once a year, the team also reports on the oversight of risk management to the Board of Directors. The current company risk management organizational structure is shown in the diagram below:
The company has established a multi-level risk management organizational structure, which has been approved by the Board of Directors. A "Risk Management Team," composed of department heads from various company divisions, operates under the Sustainable Development Committee (composed of three independent directors). The team regularly reports on the company's risk environment, key risk management areas, risk assessments, and response measures during Sustainable Development Committee meetings. At least once a year, the team also reports on the oversight of risk management to the Board of Directors. The current company risk management organizational structure is shown in the diagram below:
政策及程序
本公司參考「上市上櫃公司風險管理實務守則」，訂定本公司風險管理政策與程序，以作為本公司風險管理之最高指導原則；每年定期由風險管理小組進行風險因子鑑別，藉以辨識可能影響企業永續發展的相關風險，並針對各項風險擬定風險管理政策涵蓋管理目標、組織架構、權責歸屬及風險管理程序等機制並落實執行，以有效辨識、衡量及控制本公司之各項風險，將重大風險控制在可接受的範圍。
本公司風險管理流程大致分為風險辨識、風險分析、風險評量到風險回應四階段：
四、風險回應：
考量企業策略目標、內、外部利害關係人觀點、風險胃納及可用資源，來擇定風險回應方式，定相關處理計畫，確保相關人員充分理解與執行，並持續監控相關處理計劃之執行情形，使風險回應方案在實現目標與成本效益之間取得平衡。
運作情形
每年定期依重大性原則，考量經濟、環境及社會面等公司治理議題對客戶、投資人及其他利害關係人可能產生重大影響者進行風險評估並擬定風險管理策略與計畫，對於高風險議題，除定期於風險管理小組會議報告風險狀況、強化管控計畫以外，亦提報至永續發展委員會進行監督審查。永續發展委員會委員會每年至少一次向董事會報告。
執行情形
113年12月19日董事會訂定本公司風險管理政策及程序，並成立永續發展委員會負責日後風險管理相關事宜。
本公司參考「上市上櫃公司風險管理實務守則」，訂定本公司風險管理政策與程序，以作為本公司風險管理之最高指導原則；每年定期由風險管理小組進行風險因子鑑別，藉以辨識可能影響企業永續發展的相關風險，並針對各項風險擬定風險管理政策涵蓋管理目標、組織架構、權責歸屬及風險管理程序等機制並落實執行，以有效辨識、衡量及控制本公司之各項風險，將重大風險控制在可接受的範圍。
本公司風險管理流程大致分為風險辨識、風險分析、風險評量到風險回應四階段：
一、風險辨識：
依據公司規模、所屬產業、業務特性、營運活動，並考量企業永續（含氣候變遷）各面向規範重點進行全方位風險分析，分析與辨識公司適用之風險來源與類別，定義公司自身之風險類別，針對各風險類別展開相關細部風險情境辨識，並定期檢討其適用性。
二、風險分析：
針對已辨識出之風險事件，考量現有相關管控措施之完整性、過往經驗、同業案例等，分析風險事件之發生機率與影響程度，據以計算風險值。
三、風險評量：
營運單位應依據風險分析結果，對照經永續發展委員會核定之風險胃納，依據風險等級規劃與執行後續風險回應方案。四、風險回應：
考量企業策略目標、內、外部利害關係人觀點、風險胃納及可用資源，來擇定風險回應方式，定相關處理計畫，確保相關人員充分理解與執行，並持續監控相關處理計劃之執行情形，使風險回應方案在實現目標與成本效益之間取得平衡。
運作情形
每年定期依重大性原則，考量經濟、環境及社會面等公司治理議題對客戶、投資人及其他利害關係人可能產生重大影響者進行風險評估並擬定風險管理策略與計畫，對於高風險議題，除定期於風險管理小組會議報告風險狀況、強化管控計畫以外，亦提報至永續發展委員會進行監督審查。永續發展委員會委員會每年至少一次向董事會報告。
執行情形
113年12月19日董事會訂定本公司風險管理政策及程序，並成立永續發展委員會負責日後風險管理相關事宜。
Policies and Procedures
The company has established its risk management and procedure policies by referring to the "Risk Management Practices for Listed Companies," which serve as the highest guiding principles for the company's risk management. Every year, the Risk Management Team conducts an identification of risk factors to recognize potential risks that may affect the company's sustainable development. The team then formulates risk management policies for each identified risk, covering management objectives, organizational structure, responsibilities, risk management procedures, and other mechanisms to ensure effective identification, measurement, and control of the company's risks, keeping major risks within acceptable limits.
The company's risk management process generally consists of four stages: risk identification, risk analysis, risk assessment, and risk response:
Operational Status
Each year, a risk assessment is conducted based on materiality principles, considering the potential significant impacts of economic, environmental, and social governance issues on customers, investors, and other stakeholders. Risk management strategies and plans are then formulated. For high-risk issues, in addition to regular reports on risk status and strengthened control plans during Risk Management Team meetings, these issues are also reported to the Sustainable Development Committee for supervisory review. The Sustainable Development Committee reports to the Board of Directors at least once a year.
Implementation Status
On December 19, 2024, the Board of Directors established the company's risk management policies and procedures and formed the Sustainable Development Committee to oversee future risk management matters.
The company has established its risk management and procedure policies by referring to the "Risk Management Practices for Listed Companies," which serve as the highest guiding principles for the company's risk management. Every year, the Risk Management Team conducts an identification of risk factors to recognize potential risks that may affect the company's sustainable development. The team then formulates risk management policies for each identified risk, covering management objectives, organizational structure, responsibilities, risk management procedures, and other mechanisms to ensure effective identification, measurement, and control of the company's risks, keeping major risks within acceptable limits.
The company's risk management process generally consists of four stages: risk identification, risk analysis, risk assessment, and risk response:
- Risk Identification:
- Risk Analysis:
- Risk Assessment:
- Risk Response:
Operational Status
Each year, a risk assessment is conducted based on materiality principles, considering the potential significant impacts of economic, environmental, and social governance issues on customers, investors, and other stakeholders. Risk management strategies and plans are then formulated. For high-risk issues, in addition to regular reports on risk status and strengthened control plans during Risk Management Team meetings, these issues are also reported to the Sustainable Development Committee for supervisory review. The Sustainable Development Committee reports to the Board of Directors at least once a year.
Implementation Status
On December 19, 2024, the Board of Directors established the company's risk management policies and procedures and formed the Sustainable Development Committee to oversee future risk management matters.