Legal Compliance

Oneness Biotech continues to adhere to the company’s operating principles and uphold good business integrity. From top management to the entry level employees, from the operation management to the daily business processing, all employees are held to highest standards of ethical self-management and regulation. In 2021, there was no incident of corruption, bribery or endangering of customer privacy.


Management Mechanism

Corporate Governance
Strengthen the functions of the Board of Directors and functional committees, promote the Board of Directors to exercise the due care of a good administrator, supervise the Company's financial operations and internal control system, formulate Corporate Governance Best Practice Principles and Rules for Performance Evaluation of the Board of Directors, and disclose governance practices and other information on the Company's official website in a timely manner to effectively enhance information transparency. In the future, we will gradually strengthen the evaluation criteria for corporate governance and maintain the Company's ranking in corporate governance evaluation.

Human Resource Management
Oneness Biotech creates a corporate culture that complies with laws and regulations, builds a trustworthy corporate reputation, incorporates integrity and compliance as our core spirit, develops related regulations and internal control systems in accordance with laws and regulations, and constructs good corporate governance through actual practices. According to employees’ responsible business operations, we provide them corresponding education and training on corporate governance, biotechnology and pharmaceuticals, environmental protection, and labor human rights, to ensure that all employees obey related laws, regulations, and the Company’s internal regulations. As part of the onboarding process, new employees are required to sign a non-disclosure agreement, which includes the need to maintain the Company's trade secrets and to ensure information security, to avoid the leakage of trade secrets and causing damage to the Company. Before signing a contract with any transaction partner, a legal review is necessary to protect the Company's rights and interests. Auditors conduct audits in accordance with major cycles and important tasks to confirm the execution status of employees' business, and effectively reduce the risk of violations. A communication channel for stakeholders is also provided on the Company's official website so that employees can respond in a timely manner if there is any breach to laws or regulations.


Evaluation Mechanism
As Oneness Biotech implements effective control measures related to legal compliance, there was no major violation of laws and regulations in corporate governance, biotechnology & pharmaceuticals, environment, and labor from 2018 to 2021. At the same time, internal audit has not found any major
non-conformity, either.


Oneness Biotech's Education and Training on "Regulatory Compliance"

Note: Completion Tate of Employee Training=(C/(AxB))

      Aberage Training Hours per person=D/A

Code of Business Conduct


Oneness Biotech values ethical corporate management, upholds compliance with laws and regulations, and formulates the “Ethical Corporate Management Best Practice Principles,” “Codes of Ethical Conduct” and “Procedures for Ethical Management and Guidelines for Conduct,” and other relevant internal regulations for directors, managers and all employees to follow and implement the ethical corporate management philosophy. 

At the same time, we also disclose the “Ethical Corporate Management Best Practice Principles,” “Codes of Ethical Conduct” and “Procedures for Ethical Management and Guidelines for Conduct” on the company’s official website for stakeholders’ easy reference, and set up multiple communication and reporting channels for stakeholders when needed.


Keys to Ethical Corporate Management Best Practice Principles
  • Forbidden for any person of the company to provide, promise, request, or accept improper benefits in the course of their duties or to commit a breach of ethics, unlawful act, or breach of fiduciary duty for purposes of acquiring or maintaining benefits.
  • Conflicts of interest are strictly prohibited. A specific reporting system shall be established and effective implementation shall be ensured.
  • Abide by the operational philosophies of honesty, transparency, and responsibility, base policies on the principles of good faith, and establish good corporate governance and risk control and management mechanism so as to create an operational environment for sustainable development.
  • Specify the Company’s Ethical Management Policy in the Articles of Incorporation and external documents. Furthermore, implement the commitments of the Ethical Management Policy, which shall also be adhered to in internal management and business activities.
  • Take into consideration the legality of their trading counterparties and whether any of them are involved in unethical conduct, and shall avoid any dealings with persons so involved. Moreover, include in such contracts terms requiring compliance with ethical corporate management policy and that in the event the trading counterparties are involved in unethical conduct, the company may at any time terminate or rescind the contracts.
  • Abide by all laws and regulations to put ethical corporate management into practice.


Keys to Codes of Ethical Conduct
  • Prohibit management to use the Company’s property, information, or their position for personal gains or to compete with the Company
  • Prohibit conflict of interest between person and the Company.
  • Directors and managerial officers are obligated treat all information of the Company or customers as strictly confidential.
  • Fairly treat customers, competitors and employees. Improper benefits through manipulation, concealment, misuse of information obtained in the course of duties, misrepresentation of material matters or other unfair trading means are prohibited.
  • Protect the Company’s assets and ensure they are used effectively and legally for the Company’s affairs.
  • Abide by all laws and regulations as well as the Company’s relevant polices and rules.
  • Reinforce ethical concepts and encourage employees to report to the responsible unit on any suspected or discovered violations of laws and regulations or the Guidelines for the Adoption of Codes of Ethical Conduct. Whistleblowers are also protected from retaliation.
  • Implement relevant disciplinary measures according to the Codes of Ethical Conduct for any violations. If the relevant staff have objections to the company’s decision, they can file a complaint with detailed reasons in writing.

Marketing and Sales Code of Conduct

Regarding the marketing and sales activities of medicinal drugs, Oneness Biotech has formulated the “Marketing and Sales Code of Conduct” based on the WHO Ethical criteria for medicinal drug promotion. It is required that marketing and sales personnel must comply with relevant laws and regulations and recognize ethical standards of the pharmaceutical industry. All marketing and sales activities must comply with the “Pharmaceutical Affairs Act,” “Pharmaceutical Affairs Act Enforcement Rules” and other drug and medical-related regulations, and shall be conducted in an ethical and responsible manner. All marketing and sales personnel must complete the training on the “Marketing and Sales Code of Conduct.”
There was no violation in 2021. 


  • All marketing and sales activities must comply with relevant laws, regulations and ethical standards.
  • Marketing and sales personnel shall not provide personal benefits to medical personnel.
  • The interaction with healthcare and other related personnel shall be based on patient welfare and appropriate medical treatment to ensure proper interaction.
  • The content of product marketing is based on scientific evidence and is presented truthfully and clearly, and should not mislead healthcare personnel.
  • Drug labeling, packaging, information, marketing documents, etc. must be consistent with the indications and package inserts approved by the Ministry of Health and Welfare.
  • The Company regularly organizes education and training to educate relevant personnel to sell medicines properly; and shares share medical information with medical providers and patients in an open, transparent, and timely manner to avoid information asymmetry.
  • The Company conducts Ethics Audit, and the internal audit unit regularly reports the inspection results to the Audit Committee and the Board of Directors. Major violation cases should be reported immediately to the members of the Audit Committee and transparently disclosed in the ESG report. 

Whistleblowing Policy and Whistleblower Protection

Oneness Biotech formulates the “Whistleblowing Mechanism” to provide a channel for internal and external personnel to report violations of the Guidelines for the Adoption of Codes of Ethical Conduct and the Ethical Corporate Management Best Practice Principles. When the Company’s employees or external personnel found there’s violation of the law, the Company’s policies and systems, the Guidelines for the Adoption of Codes of Ethical Conduct, or misconduct that damages to the Company’s rights such as fraud, misappropriation of the Company’s assets, leakage of the Company’s secrets, and receipt of improper benefits, the whistleblower may report by a letter or email:


  • Letter: Whistleblowing mailbox, 11F., No. 236, Sec. 4, Xinyi Rd., Da’an Dist., Taipei City 106, Taiwan (R.O.C.)
  • Email:

Each reported case will be handled by a specially assigned person. If a reported case involves a Director/senior managerial officer or a major violation such that the Company’s reputation may be or has been seriously impaired, the Company will report to the functional committee, the “Audit Committee”, under the Board of Directors, after investigation. The investigation process, the investigation result, and the related documents shall be recorded and archived. The Company conducts the investigation in accordance with the “Whistleblowing Policy”, and promises to protect whistleblowers from dismissal, demotion, salary decrease, jeopardy to legal or contractual right, or any other negative sanction due to the whistleblowing case. At the same time, the Company shall keep confidential the whistleblower’s identity, the subject matter of the whistleblowing case and the investigation procedure. No information identifiable of the whistleblower shall be disclosed.

Internal Audit

In order to ensure that the auditors carry out the audit work in a fair and impartial manner, Oneness Biotech has set up an Audit Office under the Board of Directors as an independent audit unit and shall appoint appropriate number of qualified persons as full-time internal auditors according to its business size, business condition, management requirements, and the provisions of other applicable laws and regulations.


With auditors continuously monitoring the company's implementation of various operating systems, the company has established good governance practices and risk control mechanisms to create a sustainable business environment. In 2021, the Audit Office carried out a total of 97 audit projects, and there were no major non-conformities. All minor non-conformities have been improved within the time frame.

※The above content is taken from the ESG Report




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