Guide For獨立非執行董事指南Independent Non-Executive Directors??
獨立非執行董事指南獨立非執行董事指南䝵楤攠䙯?䝵楤攠䙯?䥮摥灥湤敮琠乯渭䕸散畴楶攠䑩牥捴潲?䥮摥灥湤敮琠乯渭䕸散畴楶攠䑩牥捴潲?© The Hong Kong Institute of Directors Ltd© 版權屬香港董事學會有限公司Published by The Hong Kong Institute of Directors Ltd出版組織：香港董事學會有限公司Room 505 Bank of America Tower, 12 Harcourt Road, Central,香港中環夏愨道12號美國銀行中心505室Hong Kong電話: (852) 2867 1185Tel: (852) 2867 1185傳真: (852) 2537 9093Fax: (852) 2537 9093電郵: executive@-mail: executive@網頁: -site: 香港印製 Printed in Hong Kong2000年7月 — 初版 July 2000 - First Edition2003年9月 — 第二版September 2003 - Second EditionThe Hong Kong Institute of Directors is Hong Kong's premier body !"#$ %&'( !)*+, professional Directors working together !"#$%&'()*+,-./012to promote good corporate governanceand to contribute towards advancing the status of Hong Kong, !"#$%&'&()*+,-./01both in China and internationally.
序 言F O R E W O R DThe Hong Kong Institute of Directors is pleased to publish thisguide as a professional service for and a tribute to those香港董事學會謹出版本指南，為在各類公司及組織擔任獨立非執serving on the Boards of companies and organizations as行董事的人士提供專業服務，並向他們致敬。Independent Non-Executive Directors (INEDs).雖然獨立非執行董事與執行董事在公司或組織上的參與性質While highlighting specific principles for INEDs with this guide,we wish to make it clear that ultimately there is no difference有別，因此而面對不同的挑戰，最終二者所負的責任與債務都是in responsibility and liability between the INEDs and theExecutive Directors, although both may face different challenges同等，這一點是我們在以本指南界定獨立非執行董事原則之同owing to different natures of involvement with their時，必須強調的。公司管治由全體董事集體負責，董事會的決策companies or organizations. Directors of a company ororganization are collectively responsible for corporate足以訂定公司或組織之得失與誠信。governance and make the decisions that determine itsprosperity and integrity.董事履行任務必須專業化。因此，香港董事學會提供「 持續專業It is vital that Directors approach their duties with發展計劃」 給予在私人及上市公司與各類私營及公營組織現時擔professionalism. Towards this end, The Hong Kong Institute of任執行董事、非執行董事、同等資深職務者，及有潛質升任該等Directors provides Continuing Professional DevelopmentProgrammes for practising and potential Directors - Executive職位的人士。and Non-Executive - from private and publicly-listedcompanies as well as all categories of private and public我謹向下列參與及協助出版此指南的人士及組織，致衷心organizations.謝意：-I would like to gratefully acknowledge the following parties forthe publication of this book:-¥帶領這項目的本會理事會副主席及獨立非執行董事委•Mr Herbert Hui FHKIoD, Deputy Chairman of Council and員會主席許浩明先生FHKIoDChairman of the INED Committee of the Institute, for hisleadership in this project.¥這項目的協辦公司安達臣•Arthur Andersen & Co for collaboration in this project.¥擬稿人兼獨立非執行董事委員會成員黃致遠先生MHKIoD•Mr Roy Huang MHKIoD, Member of the INED Committee, forhis draft.¥參與意見的本會理事會、執行委員會、獨立非執行董事•Other Members of the INED Committee, Executive Committee委員會其他成員and Council for their participation in the thought-process.•The Institute's Executive Office for the production and¥執行製作及發行的本會行政處circulation work.¥其他協助這項目的人士與組織•All others who rendered kind , The Stock Exchange of Hong Kong Limited has also再者，香港聯合交易所有限公司亦對本會推行此項目表示支持。expressed their support for the initiative of this guide, like all other literature produced by the Institute,依據本會製作文獻的一貫方針，本會將定期複檢及更新此指南的will be subject to review and updates in order to be in-keeping內容，以配合萬變的社會需求。with the needs of the dynamic world.本刊物內容純為本會意見。Views expressed in this book are our entire views.香港董事學會理事會主席Moses Cheng FHKIoDChairman of Council鄭慕智?FHKIoDThe Hong Kong Institute of DirectorsJuly 20002000年7月11
說 明I N T R O D U C T I O NDeveloped with the Hong Kong Independent Non-ExecutiveDirector in mind, particularly those Directors who sit on the本指南專為香港獨立非執行董事，特別是香港上市公司董事會的Boards of Hong Kong listed companies, this guide fills a need董事而撰寫，它簡明易讀，使董事們對其一般的工作職責和角色for concise, user-friendly guidance where until now relevantinformation had to be gleaned from more general works一覽無餘。relating to the role of Directors.香港獨立董事所面臨的挑戰源於公司的管理環境。在這種環境The challenges faced by Hong Kong's independent Directorsgrow out of a corporate governance setting where Boards下，董事會通常被公司的創辦家族所控制，或受某緊密結合的typically are controlled by the founding family or otherwisedominated by a close-knit shar股東集團所支配。為此，股票交易上市條例規定公司需設立獨立eholding group, where thepresence of independent Directors on the Board is mainly the董事的職位。在法律和商業這些問題上，獨立董事們會常常問result of the Listing Rules of The Stock Exchange of Hong KongLimited and where Directors in these positions because of自己，他們有否在為公司增加價值，或者是否感到沒有權力發表legal and business realities often question whether they are相反的意見和無法為公司帶來一些正面的改變。adding any value or feel powerless to voice contrary opinionsor effect positive change.香港的獨立董事就是在這種環境下面對挑戰，發揮作用，以此The challenge for Hong Kong's independent Directors is to顯示獨立董事的價值。本指南採取簡潔的形式，目的主要是幫助operate in this environment and yet provide the value for whichindependent Directors are sought. This guide in a concise董事們明白他們在董事會發表獨立見解的角色，知道他們的權力format aims primarily to help Directors understand their role和職責以及該角色的限制。希望香港的獨立董事有了這些認識as an independent voice on the Board and the responsibility,authority as well as the limitations that role carries with it.後，能更充滿力量和信心去接受挑戰。Armed with such understanding it is hoped that independentDirectors in Hong Kong will take on the challenge posed with闡述了本指南的目的後，應該指出本指南並不旨在制定條例或最greater vigor and confidence.佳守則讓董事會的董事去遵守，不是對董事提出法律和管理上的Having explained the aim of this guide, it should be said what條文，也不是指導董事應該如何處理某種可能發生的情況盡管this guide is not. This guide does not aim to establish rules orbest practices to be followed by the Board of Directors or整篇指南涉及到獨立非執行董事方面的內容。provide a road map through legislative and regulatoryprovisions relating to Directors or provide guidance on how因為【董事指引】對董事的角色和職責作了詳盡的概述，建議這Directors should handle specific situations that mightarise - although it also should be said that there is an element本指南與香港董事學會【董事指引】一併使用。throughout this guide of each of these aspects as they relate toIndependent Non-Executive Directors.所有關於這本指南的函件應寄往以下地址：It is recommended that this guide be read in conjunction withthe Hong Kong Institute of Directors' Guidelines for Directorswhich provides a detailed review of the role and duties of Di-香港中環夏愨道12號rectors in general.美國銀行中心505室All correspondence regarding this guide should be addressed to:궻들뢳뻇라電話：2867-1185The Hong Kong Institute of DirectorsRoom 505, Bank of America TowerTel: 2867-1185傳真：2537-909312 Harcourt RoadFax: 2537-9093電郵： exeuctive@, Hong KongE-mail: executive@
INDEPENDENT NON-EXECUTIVE DIRECTORS獨立非執行董事A Non-Executive Director is a Director who has no executive or一個非執行董事在他被委任的公司裡並沒有行政上或管理上的責management responsibility in the company on whose Boardhe sits. He is deemed independent under the Listing Rules of任。如果他是獨立於管理層並且除董事酬金之外並沒從公司收取The Stock Exchange of Hong Kong Limited if he is independent其他利益，根據香港聯合交易所有限公司上市規則，他則被視為of management and does not receive any benefits from thecompany other than his Director's fee.是獨立。Independence, however, is more than a checklist with all the但是，“獨立”並不僅僅是符合清單上要求的那麼簡單。從設立boxes ticked. Independence for these purposes is an attitudethat reveals itself in an enduring sense of professional duty even“獨立董事”之目的來講，獨立是指一種展示其持久專業責任感的under or rather especially under pressure. It's axiomatic, and態度，甚至或特別是在壓力之下。在公理及法律上來說，每一位it's the law, that every Director must act towards his companyat all times with honesty, integrity and candor and use due董事必須在任何時侯都要對被委任的公司誠實、正直、公平，並care, skill and diligence in the course of taking any actionaffecting the company.且在整個過程中用自己的審慎、技能和勤奮對公司業務施予This formula is repeated so often, some Directors take it for影響。granted and neglect to consider or ignore the sometimestroubling implications that concepts like integrity, care and雖然這套工作方式常常重覆，但一些董事因覺得理所當然而導致diligence could have if applied with rigor at the next Board有時在處理一些麻煩和複雜的事務時疏忽了諸如正直、小心和meeting. An Independent Non-Executive Director cannot beso lax for these are the concepts that form the foundation of審慎這些基本的原則，或在有些場合上直言不諱和據理力爭，his professional duty and therefore his independence.對於上述原則，從專業和獨立這兩個角度來看，這些都是獨立非An independent attitude is not arrogance or a need to be執行董事不能不嚴格遵守的。different or to find divergence. It is not being uncooperative,disruptive or loud, and it is not being suspicious or critical for獨立的態度不是自大或需要與眾不同或刻意制造分歧。獨立的the sake of putting on a good show. One can be independentand remain a constructive member of the Board (which is not態度並不意味著不合作、分裂或吵吵鬧鬧，而且也不是為了表演to suggest that Board harmony is the goal).而去懷疑和批評。事實上，獨立非執行董事的意見既可以是獨立A Director possesses an independent attitude if he is aware of的，也同樣可以是具建設性的。（這並非認為董事會協調一致是and understands the interests around him but remembers thathis actions and his vote are in the service of the duty he owes根本目標）。to the members of the company as a whole and not a particularinterest. So long as he acts in good faith and with integrity a如果一個非執行董事，意識到及明白到他本身的利益，他將可Director will possess an independent frame of mind in additionto generally fulfilling his duty as a Director. (. There are保持其獨立性，但應謹記，他的行為及投票是對公司整體而非為certain occasions when the Independent Non-Executive個別的特殊利益履行其責任。只要他的行為是良好的及廉潔的，Director is called on specifically to protect the interests ofminority shareholders. This is briefly discussed in the他在履行其董事責任的時候，心態亦會是獨立的。(注意，在某些guidelines that follow.)情況下，非執行的獨立董事亦有可能被特別傳召，以保障少數股東的利益，這將在隨後的指引中作進一步簡述。)33
BASIC GUIDELINES基 本 指 引 OF THE INDEPENDENT NON-EXECUTIVE DIRECTOR1.獨立非執行董事的職責As an Independent Non-Executive Director your role is or作為一位獨立非執行董事，你的職責是/將是監督管理層、will be to supervise management, participate in the directionof the company's business and affairs and speak out firmly參與制定公司業務及事務上的方向、及對董事會所面臨的上and objectively on these and other issues that may come述問題和其他問題發表肯定和客觀的意見。在履行你的職責before the Board. In fulfilling your role, one of your essentialresponsibilities is or will be to help ensure that the interests時，其中一個主要責任是確保董事會考慮的是全體股東的利of all shareholders, and not only the interests of a particular益，而不僅僅是某一派別或某一集團的利益。faction or group, are taken into account by the are exceptions to this rule where cer在某些情況下也有例外，如在收購、分拆、其他重大交易、tain transactionssuch as takeovers, spin-offs and other substantial股票回購或關連交易中，因有一個或多個董事在該事上有角transactions, share repurchases by the company or色衝突，而使他們在董事局的責任不便行使，引至董事局需connected transactions are involved and due to a conflictof one or more of the Directors on the Board discharge of組成一個獨立小組代其行使責任。在這些情況下，獨立小組the Board's responsibilities is required to be carried out by一般是保障那些只是僅有股東利益而與此交易不存在利益衝an independent committee of the Board. In these situationsthe independent committee is charged with generally突的股東。protecting the interests of the independent shareholders關於這方面的規定更詳細的指引可在香港聯合交易所有限being those shareholders having no interest in the公司上市條例及香港公司收購合併及股票回購守則中找到。transaction other than their interest as a shareholder of .必須投入足夠時間More detailed guidance can be found in the Listing Rules ofThe Stock Exchange of Hong Kong Limited and the Hong在接受董事委任前，你必須確保已撥出足夠的時間用以投入Kong Codes on Takeovers and Mergers and Share董事局事務，才可証明你有充足的時間處理你的新任務。如Repurchases.果你沒有時間了解公司的業務及行業、不能參與定期的例 MUST DEVOTE SUFFICIENT TIME會、在會議前或作決定前沒有閱讀有關資料，你便是沒有充Before accepting an appointment to the Board you mustacquire a realistic appreciation of the time that will be分參與該董事局。necessary to devote to Board matters and then decidewhether you will have sufficient time to meet your new3.聘任程序responsibilities. You cannot give Board matters theattention they require if you do not have the time to learn當受聘為董事時，表示你已接受了重大的法律責任。請不要about the company and the industry it is in, to attend輕易地接受委任，在接受委任前，你必須獲知有關該董事會regularly scheduled Board meetings and to review and是如何組成及運作。你應設法與每一位董事會面，了解各人consider prior to Board meetings all papers and materialsthat are relevant to the matters to be considered at the的個性及整個董事局的能力。你應問自已這董事局是否只是meeting.作為公司控股股東的橡皮圖章，或各自有其政治和利益取3. THE APPOINTMENT PROCESS向，或是具有專業的組織和運作及各董事成員之間存在共識On becoming a Director you are accepting significant legalresponsibilities. Do not accept these lightly. Prior to和尊重。你也應去找出公司所面對的重大挑戰，以及確定處accepting an appointment you should be informed about理這些策略和商業問題的方法。how the Board you have been asked to sit on is organizedand operates. You should try to meet each member of theBoard and understand the personality and dynamics of theBoard as a whole. Ask yourself if the Board serves as a44
明白了這些事後，你需考慮你作為董事局的一位成員將如何rubber stamp for the company's controlling interests, or isit politicized and divided by diverse shareholder interests,參與其中的活動。如董事局也考慮過上述事情且委任你時是or is it organized and operating professionally with mutual參照有關董事局對聘任獨立非執行董事職責的期望的詳細understanding and respect among fellow Board should also seek to identify the major challenges the說明書，那麼你可以放心董事局對獨立董事的職責是經深思company faces and the strategic and commercial issues thatthe company will need to address in order to meet those熟慮，及在接受委任時你不會誤解董事局的期望。challenges.所聘任的條件，包括任期及袍金，一般都會列在委任函中。With this background in mind you need to consider how youwill fit in and what you can add as a member of the .獨立The Board will be doing its job thoughtfully if it has thoughtthrough these same issues and if the person it seeks to獨立是指精神上的狀態，只有你抱著真誠的信念才可知道你appoint is recruited against a full specification stating clearlythe Board's expectations regarding the role of the是否或將否表現和反映出獨立性，從一個最低的要求來說，Independent Non-Executive Director it seeks to appoint. You做獨立的決定需公正考慮所有現存的有關資料，同時不為should be comfortable that the Board has thought seriouslyabout the role of the independent Director and that you直接或間接的個人利益所影響，你必須誠實地回答自己，是understand the Board's expectations in that regard prior to否有私利（無論用何種方法及形式取得）影響自己作出的accepting of appointment, including as regards tenure and判斷。remuneration, would normally be set out in the writtenappointment letter.從良好的愿望出發，這種主觀的測試應是唯一真正的方法去驗証你是否或會否真正獨立。當然，亦有其他力求用客觀Independence is a state of mind and only you will know upon方法去有效的測試是否具獨立性這個問題。有關測試可從reflection in good faith whether you can or will actindependently. At a minimum independent judgment is香港聯合交易所有限公司上市條例第條及香港收購合併judgment formed after a fair consideration of all relevant回股及購票指引第條中找到。這些測試一般關注到有information available and made free from the influence ofyour personal interests whether direct or indirect. You will沒有個人及業務關係的存在、有沒有與其他董事局成員有直need to be honest with yourself in answering whether接或間接的商業利益、以及這些利益對個人的業務及大局上motives of personal gain, no matter how derived or in whatform, will interfere with the exercise of your judgment.是不是有重大及深遠的影響。This subjective test if taken with the best of intentions isprobably the only real test of whether you are or will be5.保密及利益申報actually independent. Of course, there are tests ofindependence which purport to be objective and are effective由於工作關係所獲悉的公司機密資料及知道的事情，作為董at dealing with the appearance of independence or the lack事應該保密及不可在公司沒有授權的情況下向第三者洩露。of it. Examples of these tests can be found in Rule of theListing Rules of the Stock Exchange of Hong Kong Limited你亦應向董事局申報所有利益及在已申報利益的事情上放棄and Rule of the Hong Kong Code on Takeovers and投票權，這對於董事在有利益衝突的事情上仍能保持不偏Mergers. These tests generally concern the existence ofcertain personal and professional relationships, direct and不倚的立場尤為重要。indirect interests in businesses related to the company onwhose Board one sits, and the significance or importance of6.認識公司及其業務such interests to one's own business or situation.作為非執行董事，你對公司及其業務的認識將比執行董事少，但這絕非負面因素。你擁有的相關經驗及於相同或近似55
AND DISCLOSURE OF INTERESTS行業的經驗將可作為互補。無論怎樣，為使在董事層內可對Confidential information and matters of the company learned該等業務事情作出深思熟慮和切乎實際的決定，必需花時間in your capacity as a Director should be treated as such andnot divulged to a third party without the authority of the來了解公司的業務、商業上的對手及運作的環境。在這方面company. All interests should be disclosed to the Board公司往往會以某種形式安排新任命的董事會成員去了解上述and you should refrain from voting on such matters in whichyou have declared an interest. This is of particular事情。importance in a cross-directorship .監控管理 THE COMPANY AND ITS BUSINESSAs a Non-Executive Director, your knowledge of the company董事局是有責任對管理作出監控，因董事局是須對管理層and its business will be less than that of the ExecutiveDirector及公司是否符合現已建立的制度、程序及計劃負上最終責. This is not a negative as relevant experience maybe complementary experience as well as experience gained任。作為一個非執行的獨立董事，你是應該及可以扮演一個in the same or similar industry. Nevertheless to make aninformed judgment and in order to be effective during Board或多個角色，以保證公司及管理層能履行該等制度、程序及deliberation of strategic and commercial issues, time must計劃。你的角色，可因應自己的個性、喜好、經驗及背景而be spent learning about the company, its business, itscompetitors and the environment in which it operates.擬定。Companies will often organize some form of induction forthe newly appointed Board member that will ideally cover你的貢獻甚至乎可以純粹是公司相信你能提出客觀的意見而all these areas.已。另外，你亦可主動地提出質疑及對董事局建議新的看 MANAGEMENT法。為委員會服務，例如監察委員會，也都是一種監控管理The Board has a responsibility to supervise Board is ultimately responsible for ensuring that的途徑。最後，你會發現其他成員對你有充份的信任及尊重management and the company are conforming to時，你便可成為其他成員的知己或使者，當有需要的時候，established policies, procedures and plans. As anIndependent Non-Executive Director you can and should就可以起到增進了解加強溝通的作用。以上介紹的只是其中play one or more roles in ensuring conformance. The一些主要的角色，並非僅此而已。role(s) you play may come naturally depending on yourpersonality, temperament, experience and .對公司盈利的貢獻Your contribution may be in the form of simply being trustedto provide an objective point of view. You might, however,董事局需要對公司的營商表現負上責任。為履行該責任，take on a more inquisitive role questioning assumptions andchallenging the Board to see issues in a new or different董事局應專注於擬定策略、制定守則及設定公司及其業務的way. Service on Board committees, such as the audit方向。而作為一個非執行的獨立董事，你可以通過主動積極committee, is another way to contribute to the supervisionof management. Finally, you will find that with sufficient地參與董事局，從而為董事局發揮以上營商表現的功能起到trust and respect of your fellow members you might作用，並把你的專業知識及或常識、經驗、專長、視野及你effectively serve as a confidante or sounding board to othermembers of the Board creating understanding where能得到的外界有關資訊及/或接觸到的外界個人及業務上的關needed. These are some of the main roles you may play係介紹到董事局，協助董事局解決有關的問題。and are by no means the only roles TO THE COMPANY'S PERFORMANCE9.策略The Board is responsible for the company's commercialperformance. To meet this responsibility the Board focuses公司是有責任通過策略性的程序以制訂公司長遠的策略on formulating strategy and making policy and sets the計劃。這些策略計劃可以以市場為基礎的方式來分柝公司表direction of the company and its business. As an66
Independent Non-Executive Director you will contribute to現和長遠市場的表現；另外，可先以外在環境作分柝，the performance function of the Board through active繼而對公司內在的強弱競爭作分柝，以協助制訂政策及participation on the Board and by bringing your general and/or specialist knowledge, your experience, expertise, insights計劃。策略的靈敏是一個重複的過程，主要全賴於現存的and your access to relevant outside information and/or資料，企業的前景是由董事及高層管理人員所引出的outside personal and professional contacts to bear on theissues facing the Board.遠見。這需要極創新的行為。這創新責任有賴於董事及高層管理人員能否制訂一套合適策略方針。The responsibility for a longer term of view of the company'soutlook is normally carried out through a strategic thinking10.政策process leading to the formulation of strategic plans. Thisincludes either a market based approach to analyzing the企業政策是由董事會制訂作為確保所有業務計劃及重要company's performance versus the markets over the longterm and undertaking an external environment analysis決策與企業策略一致的指引。公司需為其每一項業務所作followed by an internal SWOT analysis which helps to的重要決定制訂其策略。這包括：市場推廣政策，客戶develop strategies and plans. The strategic thinking, basedwholly on the available information, is an interactive process關係，發展產品，運作系統，財務，人事管理，投資者that leads to a vision shared by the Directors and top關係，社會責任等等，以反映公司組織的性質。management of possible futures for the enterprise. Itinvolves a creative act. The creative responsibility lies with每一個董事會範籌都會有一系列對下級的政策。諸如，the Board and top management to determine the appropriatedirection of the company.每一間公司可能會有一套特定的市場策略及價格，質素，10. POLICY產品安全，競爭廣告之限制等。而人事管理政策上可能包Corporate policy is the guidance determined by the Board括薪金，員工福利，收費的補償，僱員協議，擔保及退休to keep business plans and executive decisions consistentwith corporate strategies. A company will need strategies金等的安排。in all of its principal areas of executive decisions. Thesewill include, for example, policies in marketing, customer有關董事會政策的事宜都必須至少由董事會確定或提出relations, product development, procurement and operation,finance, personnel, investor relations, social responsibility重點指引，但最後的決定仍需保留董事會的一貫結構和and so on, reflecting the nature of the organization.風格。政策都會刊載於公司守則。這本政策手則一般需要Each of these broad policy areas will have a range of定期評審，以確保公司的政策能追隨公司的策略性的subordinate policy. For example, a firm might have a set ofmarketing policies with guidelines and constraints in pricing,方向。quality, product safety, competition, advertising, etc, whilethe HR policies may include pay, employee benefits,11.實際成效reimbursement to expenses, terms of employment, security,pension arrangement etc.作為一個非執行的獨立董事，在公司監管及業績表現兩個Broad policy issues will come to the Board for at least角色上的實際成效，是取決於許多個因素，例如於你所屬confirmation and possibly for a major input determiningupon the Board structure and style. Policies will be written的董事局對你的技術、訓練及知識的期望和看法。and may be published as manuals. It is important that theyare reviewed periodically to ensure that they are still in line要有實際成效，一開始就要小心處理任命問題，誠實地with the strategic direction of the company.反映你能達到的獨立性及可撥出學習公司的業務和準備及11. BEING EFFECTIVEYour effectiveness as an Independent Non-Executive參與董事會議所需的時間。作為一個董事局的成員，你必Director in both the conformance and performance roleswill depend on a number of factors such as the Board's77
expectations and its view of your role, your skills, training須指出你能夠如何協助董事局履行其保證公司符合其制度、and knowledge and the type or style of the Board on which程序及計劃的責任，以及達到其訂下的業績要求。要做到這you 點，你須明白你的角色並非單方面的，但亦非表示你需要如 be effective is a process that starts with carefulattention paid to the appointment process and honest車輪般的日以繼夜的工作 ( 雖然有時侯，以正式書面表達reflection on your ability to be independent and to devotethe time needed to learn the company's business and to你堅持的原則或甚至乎用辭職的方式 )。你可以是調和者、prepare and participate in meetings of the Board. As a橋樑、使者，你的價值是你以知識、經驗、專長向公司作出member of the Board, you must identify how you might helpthe Board fulfill its responsibility both for ensuring conform貢獻。你必須經常保持具建設性，行為上保持專業的水準。ance with policies, procedures and plans and for reaching當然，要獲得成效，你必須獲得及保持董事局其他成員對你the performance requirements it has set. To do these thingsyou must recognize that the character of your role is not的信任及尊重，否則無論你有多正確，亦無補於事。single-dimensioned. You don't have to be the perennial"squeaky wheel" (although at times it may be important to12.審核委員會be firm in your position to the point of insisting on a formalrecord of your views or in the worse case even resigning).作為香港上市公司的非執行董事，你最終有可能被邀請出任You can be a facilitator, a bridge, a sounding board and you審核委員會，而這是香港聯合交易所有限公司上市條例目前have value in the form of your knowledge, experienceand expertise to contribute. You must always remain所建議的最佳守則。constructive and conduct yourself professionally. And ofcourse, to be effective you must work to earn and keep the聯交所建議審核委員會應有明文的責任條款，清楚列明其trust and respect of your fellow Board members, without權力及職責範圍，並已指出其主要責任包括了檢討和監督which it will matter not how right you may be.公司的財政匯報程序及內部管理。12. AUDIT COMMITTEESAs an Independent Non-Executive Director of a company若你獲邀參加審核委員會，你必須有充裕的時間、技能、listed in Hong Kong, there is a likelihood that eventually youwill be asked to sit on the audit committee which the Listing知識和能力去履行你的職責 (你應盡力熟識職責所需的Rules of The Stock Exchange of Hong Kong Limited now資源 )，並且你不應輕易接受這任命。作為董事局成員，審recommends as a best Stock Exchange of Hong Kong Limited recommends that核委員會會員需要承擔繁重的職責及處理大量的工作，其中audit committees should have written terms of reference更涉及一些會計方面的專業知識。當你成為審核委員會會員that deal clearly with its authority and duties and haveindicated that the principal duties of an audit committee後，一如你履行董事局成員的一般職責一樣，謹慎地盡職地should include the review and supervision of the company's履行你的任務。financial reporting process and internal invited to join the audit committee, again you must besatisfied that you have the time, skill, knowledge andexpertise to carry out your duties (on which there is no lackof resources with which you should try to become familiar)and you should not accept the appointment lightly. As inbeing a Board member, being a member of the auditcommittee carries heavy responsibilities and will involvesubstantial work and some specialized knowledge in the areaof accounting. Once on an audit committee, you mustperform your duties, as in the case with your regular dutiesas a Board member, with due care and
The Hong Kong Institute of Directors香港董事學會Assists Members in輔助會員專業求進之途Pursuit of Professional Excellence新任命的董事固然需要適當指引，資深的董事亦須持續地提升Directors newly appointed to the board require guidance andtraining. Long - serving directors need to continually improve個人的董事領導才能，並獲取協助他們實踐企業管治的資訊，有their director skills and to remain up to date with all issues潛質人士更希望強化其晉升董事的條件。affecting their ability to fulfill their role. Potential directorsshould upgrade their knowledge in order to prepare for director香港董事學會為推動本地建立高水準的企業管治制度，致力為appointment.會員提供就有關董事的職責及企業管治實務方面的「持續專業In the interest of creating high standards of corporategovernance in Hong Kong, The Hong Kong Institute of Directors發展」 計劃，包括各類培訓、研究、指引。會員可參加下列活動，is committed to providing members with Continuing以充實自己：－Professional Development programmes. Members mayparticipate in any or all of the following:-•演講會：由知名政經人士、權威學者作為特邀主講嘉賓。•Guest speaker meetings featuring distinguished government•專業講座：由專家分析及闡述董事實務。and business leaders and authoritative scholars.•文憑課程研討會：每課為期半天的深入主題研究，完滿修畢•Professional talks including expert analyses and必修研討會「公司董事的職能」與選修研討會中之七個後可presentations on director practices.獲頒「香港董事學會公司董事文憑」，參加者亦可隨意選修單•Diploma Programme Seminars, whereby attendance of eighthalf - day seminars, which include "The Role of Company一研討會。Director", qualifies for the HKIoD Diploma in Company•專題研討會或工作坊。Direction. Each seminar can be attended as astand - alone session.•研習、探討與調查小組，以完成下列研究工作：-•Themed seminars / workshops.•編寫及出版有關董事實務的論文或文章。•Studies and research groups:-•製作及發表有關企業管治的專業演講或主題闡釋。•To produce and publish•編纂代表本會有關重要時論的意見書。professional papers orarticles on director practices.•釐訂及編刊董事專業標準或指引或規則或實務守則。•To deliver lectures or•國際間有關企業管治的特邀參與國際大會。presentations on corporate本會出版〔董事指引〕，為董事必備手冊。定期會訊、各類研究governance.•To develop proposals representing collective views報告、法律透視簡報等，均為會員提供最新資訊。of the Institute on major issues.邁向世界性專業化趨勢，本會•To establish and update professional standards,guidelines, rules or code of practice.正發展董事評鑒制度，以確立•International conferences on corporate governance.「專業董事」地位。The Institute’s publication Guidelines For Directors is anessential manual for all directors. Regular newsletters, studyreports, position briefs, etc are published to provide the latestinformation on director practices for line with world trends, the Institute is developing anaccreditation system for a "Professional Director" status.??
