Annual Report 2023

Directors’ Report 董事會報告 125 舜宇光學科技（集團）有限公司 • 2023 年報 獨立非執行董事的獨立性 本公司已接獲各獨立非執行董事根據上市規則 第 3.13 條之規定而發出有關其獨立性之年度確 認函，本公司認為全體獨立非執行董事均為獨 立人士。 關連交易及持續關連交易 本公司已訂立關連交易制度，以加強本公司內 部監控，保護股東合法利益，完善公司治理結 構。該制度已根據上市規則定義關連人士及關 連交易的範圍，並要求本公司披露關連交易的 相關信息，進行持續關連交易年度審核，且遵 循關連交易決策原則及迴避制度。 審核委員會根據其工作及職能，審閱關連交易 及持續關連交易的安排是否公平合理。審核委 員會根據客觀標準判斷該關連交易是否對本公 司有利，必要時應聘請專業評估師或獨立財務 顧問提供諮詢意見。與關連人士有任何利害關 係的董事，在董事會就該事項表決時，應當迴 避。如有需要，須成立獨立董事委員會，評估 及批准衝突交易，且委員會成員不得有任何於 有關交易或安排中佔有重大利益的獨立非執行 董事。 INDEPENDENCE OF INDEPENDENT NON-EXECUTIVE DIRECTORS The Company has received from each of the independent non- executive Directors an annual confirmation of his/her independence pursuant to Rule 3.13 of the Listing Rules. The Company considers all of the independent non-executive Directors to be independent. CONNECTED TRANSACTIONS AND CONTINUING CONNECTED TRANSACTIONS The Company has established the connected transaction policy to strengthen the internal control of the Company, protect the legitimate interests of the Shareholders and improve the corporate governance structure. This policy has defined the scopes of connected parties and connected transactions in accordance with the Listing Rules. It also requires the Company to disclose the related information of connected transactions, conduct the annual audit of continuing connected transactions and follow the principles of the connected transactions decision-making and abstaining rules. The Audit Committee shall, in accordance with its roles and functions, review whether the arrangements for connected transactions and continuing connected transactions are fair and reasonable. The Audit Committee judges whether the connected transaction is beneficial to the Company according to objective criteria, and if necessary, it will hire professional appraisers or independent financial advisers to provide advice. A Director who has any interest in the connected parties shall abstain when the Board votes on the matter. If necessary, an independent board committee shall be established to evaluate and approve the conflict transactions, and the members of the committee shall not have any independent non-executive Director who has significant interests in the relevant transactions or arrangements.