DYNAMIC COLOURS LIMITED 代纳明有限公司

(Incorporated in Singapore with limited liability 以有限责任形式注册于新加坡)

WHISTLE-BLOWING POLICY AND PROGRAMME 举报政策和程序

(hereinafter called the “Programme” 简称本政策”)

INTRODUCTION 简介

The Company is committed to maintain the best employment practices and the highest standards of openness, probity, accountability and corporate governance. To achieve accountability and transparency, the Company is adopting a programme which provides a mechanism to enable stakeholders of the Company and its subsidiaries/associate companies (collectively known as the “Group”), to communicate their concerns over fraudulent activities, malpractices or improprieties within the Group, in a responsible and effective manner.

The Programme is designed to provide guidance to stakeholders of the Group, to enable them to raise concerns internally, and at a high level and to disclose information which the individual believes involves malpractice or impropriety. When an individual discovers information which he/she believes involves serious malpractice or impropriety within the Group, then this information should be disclosed internally without fear of reprisal. This Programme sets out the arrangements to enable this to be done independently of line management.

It should be emphasized that this Programme, which is taken by the Company seriously,  is intended to assist stakeholders who believe they have discovered fraudulent activities, malpractices or improprieties. It is not designed to question financial or business decisions taken by the Company nor should the Company use it to reconsider any matters which have already been addressed under harassment, complaint, disciplinary or other procedures. Once the “whistle-blowing” procedures are in place, stakeholders have the option to raise concerns outside of line management or voice their complaints outside the Group.

公司一直致力于保持最佳的雇佣规则和高标准的开放、正直、责任感和公司治理。为实现责任制和透明化管理,公司采纳下列的规则和程序,为公司包括子公司及关联公司(简称“集团”)的利益相关者提供一种机制,员工可以以负责任地、有效地方式表达他们对集团内部的欺骗活动,不法行为或不当行为的关注。

本政策的目的是为集团员工提供指引,通过内部方式,提升利益相关者对不法行为或不当行为的关注度,并进行高水平的信息披露。当个人发现集团内部有严重不法行为或不当行为时,他/她可以通过内部渠道在集团披露该信息而不必惧怕遭受报复。公司对举报事项进行直线管理,确保举报事项的独立性和保密性。

需要特别强调的是,该公司认真地对待和本规则的初衷是协助那些发现公司有欺骗活动、不法行为或不当行为的利益相关者完成举报。它不是被用来质询公司的财务或业务决策,公司也不应该用它来重新考虑一些通过反骚扰政策、外部投诉机制、纪律处分或其他程序已经解决的事情。一旦举报政策开始实施,利益相关者必须提高生产线管理之外的问题或表达自己的集团以外的投诉选项。

POLICY STATEMENT AND SCOPE OF THE PROGRAMME 政策声明及范围

The Company encourages its officers and employees of the Group to observe the highest standards of business and personal ethics in the conduct of their duties and responsibilities.

As representatives of the Company, they must practice honesty and integrity and comply strictly with all applicable laws, rules and regulations.

In its pursuit of good corporate governance, the Company encourages its officers, employees, vendors/contractors, consultants, suppliers and/or any other parties with whom the Group has a relationship, to provide information that evidences unsafe, unlawful, unethical, fraudulent or wasteful practices. Towards this end, the Company will protect the whistle-blower from any form of retaliation, harassment, adverse employment consequences or other discriminatory acts for providing information relative to violations of Company policies, rules and regulations.

公司鼓励员工在履行工作职责时恪守高标准的商业道德和职业道德。

每一个员工都代表着企业的形象,因此他们必须诚信和正直,严格遵守各项法律、法规和规章制度。

在推动良好企业治理的过程中,公司鼓励员工、经销商或承包商、顾问单位、供应商和/或其他与集团有商业往来的合作伙伴,提供关于公司存在不安全的,不合法的,不道德的,欺骗性的或浪费行为的可靠信息。为此,公司将采取措施保护举报者,避免举报者因为举报与公司政策、规章制度不相符的行为,而遭受各种形式的报复,骚扰,不利的就业后果或者其他歧视行为。

OBJECTIVES 目标

The objectives of the Programme are:

  • To communicate the Company’s expectations of all stakeholders of the Group (hereinafter referred to as “stakeholders”) in detecting fraudulent activities, malpractices or improprieties;
  • To guide employees, vendors/contractors,consultants, suppliers and/or any other parties on the course of action when addressing their concerns or suspicions of fraudulent activities, malpractices or improprieties;
  • To provide a process for investigations and management reporting; and
  • To establish policies for protecting whistle-blowers against reprisal by any person internal or external to the Group.

举报政策的目标:

  • 传达公司的期望,利益相关者会觉察举报欺骗活动、不法行为或不当行为。
  • 为员工、经销商/承包商、顾问单位、供应商和/或其他合作伙伴举报欺骗活动,不法行为或不当行为提供指引。
  • 提供一个调查举报事项及出具管理报告的流程。
  • 为保护举报者免受来自集团内部或外部人士的报复提供制度保障。

TYPES OF ACTION COVERED BY PROGRAMME 政策所覆盖的不当行为

This Programme is intended to deal with concerns over wrongdoings that fall within the following activities:

  • Financial malpractice or impropriety;
  • Fraud or corruption or any dishonest act;
  • Criminal activity including forgery or falsification of and alteration to Company documents/accounts and blackmail;
  • Breach of legal obligation (including negligence, breach of contracts) or failure to comply with a legal or regulatory obligation;
  • Danger of destruction to and unsafe practices in the work environment;
  • Improper conduct or unethical behavior (eg, disclosure of confidential and proprietary information to party(ies) without prior authorization and a need-to-know basis, accepting/seeking anything of material value from business associates eg. vendors);
  • Miscarriage of justice;
  • Endangerment of health and safety of individuals;
  • Attempts to conceal any of the above; and
  • Any other similar or related inappropriate conduct or activities that might lead to other damaging implications to the Group.

本政策将处理下列的不正当行为:

  • 财务上的不法行为或不当行为;
  • 欺骗、腐败或任何不诚实的行为;
  • 刑事行为包括伪造、篡改或擅自更改公司文件或账目和勒索;
  • 违反法律义务 的行为(包括疏忽大意、违约);或不遵守法律或监管义务;
  • 对工作环境有破坏性的危险或工作中危险的做法;
  • 不适当的行为或不道德的行为(如未经事先授权或超出知密范围泄漏一方或双方的保密信息和专有信息;向商业伙伴(如经销商)索取或接受利益贿赂);
  • 误判;
  • 威胁健康和个人安全的濒危;
  • 故意隐瞒以上的行为;及
  • 对集团有破坏性影响的其它类似的或有关的不当行为或活动。

WHISTLE BLOWING PROCESS 举报程序(Appendix A)

Employees who wish to report any malpractice and the like may first do so through their own line manager. However, if they do not want to, they can rely on the Company’s whistle blowing process.

For other stakeholders, they can directly follow the Company’s whistle blowing process.

The whistle-blower shall then report to the Company’s Audit and Risk Committee (“ARC”) Chairman and/or -all the Audit and Risk Committee Member(s) any conduct or activity that he/she reasonably believes in good faith to be a reportable conduct as defined in this Programme. The report may be made orally or in writing, via any of the following:

  • By email to the Audit and Risk Committee: arc@dynamiccolours-sg.com or
  • By mail to the Audit and Risk Committee (mark Private & Confidential, To be opened by Addressee only) at the following address: 21 Woodlands Close, #09-12 Primz Bizhub, Singapore 737854.

员工可以先通过自己的部门经理报告任何不当行为等。然而,他们也可以选择依据公司的举报程序投诉。

其他利益相关者可以直接通过公司的举报程序投诉。

举报者应基于合理信赖和善意原则,向审计与风险委员会主席和/或审计与风险委员会成员举报他认为属于本政策明确规定的应当被举报的行为。举报可用口头或书面形式提出,举报内容可通过下列任何一种渠道提交:-

  • 发送电邮至审计与风险委员会; arc@dynamiccolours-sg.com 或
  • 邮寄书信于审计与风险委员会(须注明密函并指定收件人, 只由收件人打开),地址如下:21 Woodlands Close, #09-12 Primz Bizhub, Singapore 737854.

The Investigation Committee shall comprise ARC Chairman and ARC members .

All employees must provide full cooperation and support to the Investigation Committee.

The Company views whistle-blowing seriously and would:

  • Not allow the whistle-blower(s) to be victimized;
  • Treat victimization of whistle-blower(s) as a serious matter that may lead to disciplinary action including dismissal; and
  • Take disciplinary action if any employee destroys or conceals evidence or makes untrue allegations.

The stakeholder who has reported a suspicion of fraudulent activities, malpractices of improprieties in good faith and in compliance with the provisions of this Programme would not be prejudiced in his position in any way as a result of having made a report. This Programme is not intended for personal complaints or for employees to seek personal gain or who otherwise do not act in good faith and the Company will not tolerate any such malicious acts. Disciplinary action(s) may be taken against such informant(s).

调查委员会由审计与风险委员会主席和审计与风险委员会成员们组成的。

所有员工必须对调查委员会给予全力的合作与支持。公司将认真对待举报投诉并且:

  • 不让举报者受到无辜侵犯;
  • 严肃处理伤害举报者的行为,公司将给予纪律处分,甚至开除处分;及
  • 对毁灭、隐藏证据或做出不实指控者,公司将给予纪律处分。

利益相关者依照本政策的规定,对欺骗活动,不法行为或不当行为提出善意举报时,该员工的职位不会因此受到任何形式的影响。本政策的目的不是为个人泄私愤或谋取私利,或者其它非善意的行为。公司不能容忍这些恶意的行为,对恶意的举报者将给予纪律处分。

INVESTIGATION 调查

All reports made/received shall be thoroughly investigated by the Investigation Committee with the objective of locating evidence that either substantiates or refutes the claims made by the whistle-blower. The Investigation Committee may contact the whistle-blower and any party(ies) or personnel for further information and/or any documents that can shed light to the investigation during the course of the investigation. The Investigation Committee may enlist, at the expense of the Company the assistance of outside legal, accounting or such other advisors and professionals, as may be appropriate or required to conduct the investigation. Information required as part of the investigation is stated in Appendix B.

调查委员会详细调查所有举报投诉,寻获证据,以便证实或反驳举报者的报告。在调查过程中,调查委员会可能联系举报者本人或举报事件所涉及的相关人士寻获更进一步的信息或文件以揭示调查真相。在合适或需要时,调查委员会将聘用外部的法律人士、会计人员或其他顾问和专业人士协助调查,费用由公司承担。需要作为调查的信息请参见附录B.

The Investigation Committee shall exercise great care, sensitivity and timeliness whilst carrying out the investigation to avoid “misleading or wrongful” conclusions or actions which might affect the evidence of the investigation or result in wrongful accusations of any party(ies).

调查委员会会谨慎,机敏,及时果断地开展调查工作,同时会避免出现误导性或错误的结论或行为,从而影响调查证据或者导致任何一方被错误指控。

Investigation results are confidential and will NOT be disclosed or discussed with anyone other than those with a legitimate need to know. The whistle-blower will not be updated on the outcome of the investigations other than to receive confirmation that the matter has been dealt with by the Company. This is to safeguard all parties, including the Company. In the event the Investigation Committee deems necessary, it will involve/report its findings to external parties such as the external auditor or regulators.

调查结果是保密的,不会对外透露或者与不相关人士讨论。为了防护所有相关人士,包括公司,公司将不会向举报者提供调查结果,而只会提供公司的通知,确认举报的报告已被处理。在调查委员会认为有必要的情况下,公司将会公布其研究报告,如外部审计师或相关监管部。

The applicable law, rules and regulations shall be observed in any investigation arising out of a whistle-blower report. As such, the person against whom the allegation is made shall be given the right to due process, including the opportunity to present evidence to disprove the allegation.

对举报投诉的任何调查应当遵守法律法规和规章制度。为此,被指控者有权利为自己辩护,包括提出证据反驳指控的机会。

ADMINISTRATION 行政

The ARC will report to the Board of Directors, on a quarterly basis, whether, if any whistle blowing report was received. Appendix C shows the information required should there be any report made.

The ARC Chairman and ARC members will be responsible for administration of this Programme. This Programme will be reviewed annually by the Board of Directors of the Company. In the review, the ARC will address questions on the adequacy and effectiveness of the Programme. Appendix D lists some of the questions to be addressed by the ARC.

审计与风险委员会在每季报告给董事会是否收到任何举报的报告。附录C显示要求应该会有所做的任何报告中的信息。

审计与风险委员会主席和审计与风险委员会成员们将负责举报政策的运作。公司董事会每年对本政策进行审议。在审查中,审计与风险委员将响应该计划的充分性和有效性的问题。附录D列出了一些问题,由审计与风险委员加以解决。

IMMUNITY FROM DISCIPLINARY ACTION 纪律处分豁免权

The Company encourages the reporting of fraudulent practices and inappropriate activities and in pursuit thereof, shall grant administrative immunity to whistle-blowers. A whistle-blower acting in good faith and who has not himself or herself engaged in serious misconduct or illegal conduct shall be protected from any forms of harassment, retaliation, adverse employment or career advancement consequence or discrimination, including but not limited to demotion, dismissal or reduction of compensation or privileges of employment or other threats on working relationships.

公司鼓励并期望员工举报发生在公司内部的欺骗活动和不当行为,因此公司给予举报者行政处罚豁免权。若举报者基于诚信和善意进行举报,且本身没有严重的不当行为或非法行为的,公司将保护该举报者免受各种形式的骚扰,报复,歧视,也不会对其就业或晋升带来不利,包括但不限于降职、解雇、减薪和减少就业权利,任何对合作关系带来的恐吓。

Approved by  ARC Chairman on behalf of ARC: –

由审计与风险委员会主席代表审计与风险委员会成员批准

Signature & Date: –

签名和日期: –

Approved by  Chairman for Board of Directors: –

由董事会主席代表董事会批准

Signature & Date: –

签名和日期: –

Updated on Feb, 2020