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, it has high standards of self-requirement, and achieves ethical corporate management. In 2022, there was no incidence of Oneness Biotech violating any laws or regulations related to the environment, human rights, labor, corporate governance, and the endangering of customer privacy. 


Oneness Biotech's Education and Training on “Regulatory Compliance”

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 within the company. 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 to make inquiries, and set up multiple communication channels and reporting channels for stakeholders to inquire. 


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.


Human Resources Department, ESG team and all department manager work together to list out the conducts that Oneness employee should abide by in the dimensions of corporate operations, products and services, employees, business partners, society and environment. Q&A sections are also provided from colleagues’ point of view, to let all colleagues have a more accurate understanding of employee code of conduct and put it into practice in the daily work.


Marketing and Sales Code of Conduct

Oneness 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 2022. 


  • 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 audit result to the audit committee as well as the board of directors. Major violation cases are reported immediately to the members of the audit committee and transparently disclosed in the sustainability report. 


Oneness 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 2022, there was no incident of corruption, bribery or endangering of customer privacy. 

Whistleblowing Policy and Whistleblower Protection

Oneness Biotech has established a whistleblowing mechanism that provides reporting channels through which people inside or outside the Company can report violations of the law, of the Codes of Ethical Conduct, or of the Ethical Corporate Management Best Practice Principles. When a violation of the law, of company policies or systems, or of the Codes of Ethical Conduct that may cause or has caused damage to the Company’s rights and interests (e.g., fraud, misappropriation of company assets, leakage of company secrets, receipt of improper benefits, or other misconduct) is discovered by any of the Company’s employees or an external person, a report can be filed by regular mail or email:


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

We have whistle-blowing procedures, whistle-blowing data protection, disciplinary measures, and a whistle-blower reward system in place. 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 investigate the case and report to the corresponding functional committee, i.e., the “Audit Committee”, under the Board of Directors, and the reported case, the investigation process, the investigation result, and the related documents will be recorded and archived. The Company will register and investigate any reported case and protect the whistleblower according to the “Whistleblowing Policy”, ensuring that the whistleblower will not be dismissed or demoted, have their salary reduced, have the rights and interests they enjoy as prescribed by the law or their contract harmed, or suffer from other adverse personal action as a result of the case. Also, the Company is responsible for the confidentiality of the identity of the whistleblower, the content of the case, and the investigation procedures. Information sufficient to identify the whistleblower shall not be leaked.


In addition, the Company shall announce the contents of the Whistleblowing Policy on an internal information platform from time to time, and encourage employees to report any suspected or discovered violations of laws, regulations, or the Codes of Ethical Conduct through the reporting channels.

Internal Audit

In order to ensure that the auditors carry out the audit work in a fair and impartial manner, Oneness 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 2022, the Audit Office carried out a total of 107 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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