中国大发国际开展商业道德审计的声明
Statement on China Shenhua's Commercial Ethics Audit

中国大发国际严格遵守《中华人民共和国反不正当竞争法》等法律法规，坚持合规运营、公平竞争，反对任何形式的商业贿赂、洗钱、垄断、不正当竞争行为，严格要求全体员工和供应商诚信合规，恪守商业道德。公司制定了《商业道德制度》，明确规定了包含全体员工及供应商关于商业贿赂、洗钱、腐败、不正当竞争行为、内幕信息管理等商业道德标准，并经过合规、审计等部门审查。
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.
公司通过经济责任审计和各类专项审计，对中国大发国际及子分公司进行审计监督，审计范围包括财务收支、经济活动、内部控制、风险管理、合规管理以及反腐败、商业道德管理等，对所有子分公司和业务板块的审计做到三年全覆盖，其中商业道德专项审计至少每两年开展一次。公司每年聘请注册会计师对财务报告内部控制有效性进行审计，其中包括对舞弊和受欺诈的考虑，以及对旨在防止舞弊和欺诈活动的内部控制有效性评估。
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.
公司审计部门对所有子分公司和业务板块至少每三年开展一次内部控制专项检查，其中包括公司商业道德政策制定及执行方面的检查。2021年至2023年内部控制专项检查100%覆盖子分公司，其中多次检查的子分公司占比43%，需提升或优化商业道德管理的子分公司19家，预计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.
中国大发国际对供应商进行全生命周期管理，并委托采购代理机构对所有供应商（含潜在供应商）的失信、违规、违约等行为进行审查。
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.