中國神華開展商業(yè)道德審計的聲明
Statement on China Shenhua's Commercial Ethics Audit

中國神華嚴(yán)格遵守《中華人民共和國反不正當(dāng)競爭法》等法律法規(guī)，堅持合規(guī)運營、公平競爭，反對任何形式的商業(yè)賄賂、洗錢、壟斷、不正當(dāng)競爭行為，嚴(yán)格要求全體員工和供應(yīng)商誠信合規(guī)，恪守商業(yè)道德。公司制定了《商業(yè)道德制度》，明確規(guī)定了包含全體員工及供應(yīng)商關(guān)于商業(yè)賄賂、洗錢、腐敗、不正當(dāng)競爭行為、內(nèi)幕信息管理等商業(yè)道德標(biāo)準(zhǔn)，并經(jīng)過合規(guī)、審計等部門審查。
China Shenhua strictly complies with laws and regulations including but not limited to the Anti-Unfair Competition Law of the People's Republic of China, insists on compliant operation and fair competition, and opposes any form of commercial bribery, money laundering, monopoly, and unfair competition. The Company strictly requires all employees and suppliers to uphold integrity and compliance and adhere to commercial ethics. The Company has formulated the Commercial Ethics Policy that stipulates the standards of commercial ethics for all employees and suppliers in terms of commercial bribery, money laundering, corruption, unfair competition and inside information management, which has been checked by departments in charge of compliance and audit.
公司通過經(jīng)濟責(zé)任審計和各類專項審計，對中國神華及子分公司進行審計監(jiān)督，審計范圍包括財務(wù)收支、經(jīng)濟活動、內(nèi)部控制、風(fēng)險管理、合規(guī)管理以及反腐敗、商業(yè)道德管理等，對所有子分公司和業(yè)務(wù)板塊的審計做到三年全覆蓋，其中商業(yè)道德專項審計至少每兩年開展一次。公司每年聘請注冊會計師對財務(wù)報告內(nèi)部控制有效性進行審計，其中包括對舞弊和受欺詐的考慮，以及對旨在防止舞弊和欺詐活動的內(nèi)部控制有效性評估。
The Company conducts audits and supervision over the Company and its subsidiaries through economic responsibility audit and other special-purpose audits. The audit scope includes financial income and expenditure, economic activities, internal control, risk management, compliance management, anti-corruption and commercial ethics management. The Company ensures that all of its subsidiaries and business sectors undergo a comprehensive audit at least once every three years. In particular, the special-purpose audit on commercial ethics is required at least once every two years. The certified public accountants are engaged to audit the internal control effectiveness of financial statements, including practices of possible fraud and being defrauded, and assessment on effectiveness of internal control to prevent fraudulent activities.
公司審計部門對所有子分公司和業(yè)務(wù)板塊至少每三年開展一次內(nèi)部控制專項檢查，其中包括公司商業(yè)道德政策制定及執(zhí)行方面的檢查。2021年至2023年內(nèi)部控制專項檢查100%覆蓋子分公司，其中多次檢查的子分公司占比43%，需提升或優(yōu)化商業(yè)道德管理的子分公司19家，預(yù)計2024年底全部完成。
The Audit Department of the Company carries out special-purpose inspections on internal control covering all subsidiaries and all business sectors at least once every three years, including inspections on the formulation and implementation of the Company’s policies on commercial ethics. From 2021 to 2023, special-purpose inspections on internal control have realized 100% coverage of all the subsidiaries, in which those receiving multiple inspections account for 43% of all subsidiaries. 19 subsidiaries need to improve commercial ethics management, and are expected to accomplish by the end of 2024.
中國神華對供應(yīng)商進行全生命周期管理，并委托采購代理機構(gòu)對所有供應(yīng)商（含潛在供應(yīng)商）的失信、違規(guī)、違約等行為進行審查。
China Shenhua implements life-cycle management over suppliers, and entrusts procurement agencies to check all suppliers (including potential suppliers) on conducts such as breach of promises, violations and default.