Interim Report 2024

Other Information 其他資料 51 舜宇光學科技（集團）有限公司 • 2024 中報 E. CORPORATE GOVERNANCE, INTERNAL CONTROL AND RISK MANAGEMENT AND SECURITIES TRANSACTIONS BY DIRECTORS Corporate Governance The Directors recognise the importance of incorporating elements of good corporate governance in the management structure and internal control procedures of the Group so as to achieve effective accountability and to maximise the Shareholders’ benefits. For the six months ended 30 June 2024, the Company complied with all of the mandatory disclosure requirements set out in Part 1 of the Corporate Governance Code (the “ Corporate Governance Code ”) contained in Appendix C1 to the Listing Rules. Meanwhile, the Company has applied the principles of good corporate governance (the “ Principles ”) and complied with the code provisions and most of the recommended best practices set out in Part 2 of the Corporate Governance Code. The Company annually reviews the application of the Principles and will improve its corporate governance practices with the reference to the latest development of the corporate governance. Internal Controls and Risk Management The Board acknowledge that the Board is responsible for monitoring the Group’s internal control system on an on-going basis and reviewing its effectiveness annually. The Board, the Group’s internal audit department and the Management review the effectiveness of the internal control system particularly financial, operational and compliance controls of the Company and its subsidiaries. The audit committee of the Board (the “ Audit Committee ”) reviews the findings and opinions of the Group’s internal audit department and the Management on the effectiveness of the Company’s internal control system, and reports to the Board on such reviews. E. 企業管治、內部監控及風險 管理及董事進行證券交易 企業管治 董事深信本集團的管理架構及內部監控程 序必須具備優良的企業管治元素，方可促 成有效問責，實現股東利益最大化。截至 二零二四年六月三十日止六個月，本公司 已遵守上市規則附錄 C1 所載之企業管治守 則（「 企業管治守則 」）第一部分所載的所有 強制披露要求。同時，本公司已應用企業 管治守則第二部分所載之良好企業管治的 原則（「 管治原則 」），並遵照守則條文及遵 守大部分建議最佳常規。本公司會每年檢 討管治原則的應用情況，且將按照企業管 治的最新進展完善其企業管治常規。 內部監控及風險管理 董事會知悉其有責任持續監察本集團的內 部監控系統並每年檢討其有效性。董事 會、本集團內部審計部和管理層則檢討本 公司以及其附屬公司內部監控系統（特別是 財務、營運及合規監控）的有效性。董事會 的審核委員會（「 審核委員會 」）審議本集團 內部審計部和管理層對本公司內部監控系 統有效性的調查結果和意見，並向董事會 匯報審議結果。