Company Policies

Whistle Blowing Procedures
Human Rights Policy
Labor Standard Policy
Environmental Policy
Anti-corruption Policy
Agriculture Policy
Corporate Governance
Code of Conduct
Grievance Mechanism
Health and Safety Management Guidelines
Donation Policy
CSR Policy
Risk Management Policy
Employee Handbook
Dividend Policy
Insider Trading Policy
Environmental Management Guideline
Fire & Electric Disaster Management & Prevention Plan
Workplace Harassment Policy
Conflict of Interest Policy
Anti-corruption and Bribery Policy 2017
Disclosure Transparency Policy
Human Resource Policy

Whistle Blowing Procedure

The Dagon Group has an established Code of Ethics, which sets out the standards of conduct expected in the management of its business. All employees or third party contractors who are related in term of businesses with Dagon Group are expected to carry out their duties in a manner that is consistent with the Code. As a conscious and vigilant organization, Dagon Group Limited believes in the conduct of the affairs of its constituents in a fair and transparent manner, by adopting the highest standards of professionalism, honesty, integrity and ethical behavior. When employees or others above mentioned third parties become aware of circumstances, which are not in compliance with the Code, then they should communicate their suspicions using the “whistle blowing” policy explained below.

Whistle blowing Definition

The term “whistle blowing” is most commonly used to describe when an employee (or ex employee) discloses wrongdoing within an organization. Such wrongdoing can include unlawful conduct, financial malpractice or dangers to the public or the environment. Public disclosure of confidential information about an organization could clearly be a breach of an employee’s contract, therefore special arrangements are needed to protect both the employee and the organization. It is important that the employee’s concerns about illegal or unethical activities can be raised without fear of victimization and that the organization is alerted to malpractice early so that it can be stopped and the perpetrators dealt with.

A whistle blowing procedure allows employees to raise concerns with management about the conduct of others that they consider to be in some way damaging to the organization or others within it.

Coverage of Policy

The Policy covers malpractices and events, which have taken place or suspected to take place involving:

Criminal offense
Failure to comply with any legal obligation
A miscarriage of Justice
Negligence causing substantial and specific danger to public health and safety
Damage to Environment
Deliberate improper business conduct
Fraud and Financial Irregularities
Violation of Human Rights
Breach of Employee Code of Conduct or Rules
Any other unethical, biased, favored, irresponsible event

However, it shall not be included to mismanagement, which may arise, from error or incompetence. Nor does it include a personal grievance, which should be pursued through the whistleblower’s line managers in accordance with local grievance procedure.

Procedure to be done if you have a concern about wrongdoing

Possible concern should be raised through line managers. Where it is believed that the line manager is the source of malpractice or that a group of managers are plotting in the malpractice, then the concern should be raised with a relevant divisional Chief Accountant or Directors. In circumstances where Divisional Chief Accountant or Directors are implicated then the issue should be raised to group level. This would usually be to the Chairman of the group or Managing Director or the Dagon Group. However, if you wish to raise the matter with someone independent of line management, contact can be made with either the HR Department or Director of Administration/Finance of Dagon International Limited.

Protection for Whistleblower

The Company provides necessary safeguards to all Whistle Blowers for making Protected Disclosure in good faith, in all the areas mentioned in the Coverage of Policy.

The Company agreed to:

No unfair treatment will be meted out to a Whistle Blower by virtue of his/her having reported a Protected Disclosure under this Policy. The Company, as a policy, condemns any kind of discrimination, harassment, victimization or any other unfair employment practice being adopted against Whistle Blower. Complete protection will, therefore, be given to Whistle Blower against any unfair practice like retaliation, threat or intimidation of termination/suspension of service, disciplinary action, transfer, demotion, refusal of promotion, discrimination, any type of harassment, biased behavior or the like including any direct or indirect use of authority to obstruct the Whistle Blower’s right to continue to perform his duties/functions including making further Protected Disclosure. The Company will take steps to minimize difficulties, which the Whistle Blower may experience as a result of making the Protected Disclosure. Thus, if the Whistle Blower is required to give evidence in criminal or disciplinary proceedings, the Company will arrange for the Whistle Blower to receive advice about the procedure, etc.

ဝီစီမှုတ်သတိပေးရေးလုပ်ထုံးလုပ်နည်း

ဒဂုန်ကုမ္ပဏီစုသည် မိမိတို့၏ စီးပွားရေးလုပ်ငန်းများကို စီမံခန့်ခွဲရာတွင် ရှိသင့် ရှိအပ်သော စာရိတ္တစံနှုန်းများကို သတ်မှတ်ထားသည့် ကျင့်ဝတ်စည်းမျဉ်းစုကို ချမှတ်ပြီးဖြစ်ပါသည်။ ဝန်ထမ်းအားလုံး သို့မဟုတ် ဒဂုန်လုပ်ငန်းစုနှင့် စီးပွားရေးအရ ပတ်သတ်မှု ရှိသည့် တတိယပုဂ္ဂိုလ် ကန်ထရိုက်တာများသည်လည်း ဤကျင့်ဝတ်စည်းမျဉ်းများနှင့် အညီ မိမိတို့၏ တာဝန်များကို ထမ်းဆောင်ကြရန် မျှော်လင့်ပါသည်။ အသိဉာဏ်အမျှော်အမြင်နှင့် ပြည့် စုံသော အဖွဲ့အစည်းတစ်ရပ်အနေဖြင့် ဒဂုန်ကုမ္ပဏီစုသည် ကျွမ်းကျင်လိမ်မာမှု၊ရိုးသားမှု၊ ဖျောင့်မတ် တည်ကြည်မှု၊ ကျင့်ဝတ်နှင့် ညီညွတ်သော အမူအကျင့်ဆိုင်ရာ စံနှုန်းများကို လက်ခံကျင့်သုံး၍ တာဝန်ယူထားသည့်အပိုင်းအလိုက် အရေးအရာကိစ္စများကို တရားမျှတပြီး ပွင့်လင်းမြင်သာမှုရှိသော နည်းလမ်းဖြင့် ဆောင်ရွက်ခြင်းအပေါ်တွင် ယုံကြည်မှုရှိပါသည်။ ဝန်ထမ်းများ သို့မဟုတ် အထက်တွင် ဖော်ပြထားသော တတိယပုဂ္ဂိုလ်များက ကျင့်ဝတ်စည်းမျဉ်းစုနှင့် မညီညွတ်သော အခြေအနေကို သတိပြုမိပါက ယင်းတို့သည် မိမိတို့၏ သင်္ကာမကင်းဖြစ်မှုကို အောက်တွင်ရှင်းလင်းဖော်ပြထားသော ဝီစီမှုတ်သတင်းပေးမူဝါဒကို အသုံးပြု၍ ဆက်သွယ်တင်ပြရန်ဖြစ်ပါသည်။

ဝီစီမှုတ်အချက်ပေးခြင်း၏ အဓိပ္ပာယ်ဖွင့်ဆိုချက်

ဝီစီမှုတ်အချက်ပေးခြင်းဟူသော ဝေါဟာရကို ဝန်ထမ်းတစ်ဦး (သို့မဟုတ် ဝန်ထမ်းဟောင်းတစ်ဦး) ကအဖွဲ့စည်းအတွင်း မမှန်မကန်ဆောင်ရွက်မှုများကို ဖွင့်ဟတင်ပြခြင်းကို ဖော်ပြရန်အများဆုံး အသုံးပြုကြပါသည်။ဤသို့ မမှန်မကန်ဆောင်ရွက်ခြင်းတွင် ဥပဒေနှင့် မညီညွတ်သည့်ပြုမူ ဆောင်ရွက်မှု၊ဘဏ္ဍာရေးစည်းမျဉ်းမလိုက်နာမှု သို့မဟုတ် အများပြည်သူ သို့မဟုတ် ပတ်ဝန်းကျင်သို့ ဘေးအန္တရာယ်ကျရောက်စေမှု တို့ပါဝင်ပါသည်။ အဖွဲ့စည်းတစ်ရပ်နှင့် ပတ်သက်၍ လျှို့ဝှက်အပ်သော သတင်းအချက်အလက်များကို လူသိရှင်ကြားဖြစ်စေခြင်းသည် အလုပ်သမား စာချုပ်ကိုဖောက်ဖျက်မှုတစ်ရပ်ဖြစ်ကြောင်း ပေါ်လွင်ပါသည်။ သို့ဖြစ်ရာ ဝန်ထမ်းနှင့် အဖွဲ့အစည်းကိုကာကွယ် စောင့်ရှောက်ရန်အတွက် အထူးအစီအစဉ်များ ထားရှိဆောင်ရွက်ရန် လိုအပ်ပါသည်။ ဥပဒေနှင့် မညီညွတ်သော သို့မဟုတ် ကျင့်ဝတ်နှင့် မညီသော လုပ်ဆောင်မှုများအပေါ် ဝန်ထမ်းကစိုးရိမ်မကင်းဖြစ်နေခြင်းကို အငြှိုးထားရန်ပြုခံရမည်ကို ကြောက်စရာမလိုဘဲ တင်ပြနိုင်ရေး သည်လည်း အရေးကြီးပါသည်။သို့ဖြစ်ရာ မမှန်မကန်ဆောင်ရွက်မှုများကို စောစောစီးစီးသိရှိပြီး ဟန့်တားနိုင်ရန်နှင့် ကျုးလွန်သူကို အရေးယူဆောင်ရွက်နိုင်ရန် အဖွဲ့အစည်းသည် အစဉ် နိုးကြားနေရပါမည်။ အဖွဲ့အစည်း သို့မဟုတ် သူတစ်ပါးသို့ တစ်နည်းနည်းဖြင့် ထိခိုက်နစ်နာစေမှု ဖြစ်စေသည်ဟု ယူဆသော အခြားပုဂ္ဂိုလ်များ၏လုပ်ရပ်အပေါ် စိုးရိမ်မကင်းဖြစ်နေမှုများကို ဝန်ထမ်းများက စီမံခန့်ခွဲသူများထံသို့ ဝီစီမှုတ် သတိပေးသော လုပ်ထုံးဖြင့် တင်ပြနိုင်ပါသည်။

မူဝါဒ သတ်မှတ်ချက်

အောက်ဖော်ပြပါ ဖြစ်ပွားခဲ့သော သို့မဟုတ် ဖြစ်ပွားရန် သံသဃ ရှိသော မမှန်မကန်လုပ်ရပ် များနှင့် ဖြစ်ရပ်များ သည် မူဝါဒသတ်မှတ်ချက်တွင် အကျုံးဝင်ပါသည်။

၁။ ပြစ်မှုဆိုင်ရာ ဥပဒေများကို ကျုးလွန်မှု
၂။ ဥပဒေပြဋ္ဌာန်းချက် တစ်ရပ်ရပ်ကို လိုက်နာရန် ပျက်ကွက်မှု
၃။ အပြစ်မဲ့သူကို အပြစ်ပေးမှု
၄။ အများပြည်သူကျန်းမာရေးနှင့် ဘေးအန္တရာယ်ကင်းရှင်းရေးကို သီးခြား အကြောင်း တစ်ရပ်အဖြစ် အကြီးအကျယ်ပျက်စီးအောင် ပေါ့လျော့မှု
၅။ သဘာဝပတ်ဝန်းကျင်ကို ထိခိုက်ပျက်ပြားစေမှု
၆။ တမင်ရည်ရွယ်၍ မမှန်မကန်ဆောင်ရွက်သော စီးပွားရေးလုပ်ရပ်
၇။ လှည့်ဖျားမှု နှင့် ဘဏ္ဍာရေးဆိုင်ရာ မမှန်မကန်ဆောင်ရွက်မှု
၈။ လူ့အခွင့်အရေးဖောက်ဖျက်မှု
၉။ ဝန်ထမ်းကျင့်ဝတ် သို့မဟုတ် စည်းမျဉ်းဖောက်ဖျက်မှု
၁၀။ ကျင့်ဝတ်နှင့် မညီညွတ်သော၊ ဘက်လိုက်သော၊ မျက်နှာသာပေးသော၊ တာဝန်မဲ့သော အခြားမည်သည့် ဖြစ်ရပ်မဆို

သို့ရာတွင် မှားယွင်းမှု သို့မဟုတ် မကျွမ်းကျင်မှုတို့ကြောင့်ဖြစ်ပေါ်သော ကိစ္စရပ်များကို မှားယွင်းစွာ စီမံခန့်ခွဲမှု ဟုသတ်မှတ်၍ မရသကဲ့သို့ ဝီစီမှုတ်သတင်းပေးသူများ၏ ဌာနမန်နေဂျာများ ကသက်ဆိုင်ရာဌာန အလိုက် ချမှတ်ထားသော နစ်နာမှု လုပ်ထုံးလုပ်နည်းနှင့် အညီဆောင်ရွက် ရမည့် တစ်ဦးချင်း နစ်နာမှု ကိစ္စများလည်း မပါဝင်ပါ။

မှားယွင်းဆောင်ရွက်မှုတစ်ရပ် နှင့် ပတ်သက်၍ စိုးရိမ်မကင်း ဖြစ်ပေါ်ပါက ဆောင်ရွက်ရန် လုပ်ထုံး လုပ်နည်း

စိုးရိမ်ဖွယ်ရာရှိသော ကိစ္စကို ဌာနမန်နေဂျာများမှ တဆင့် တင်ပြရပါမည်။ဌာနမန် နေဂျာသည် မမှန်မကန်ဆောင်ရွက်မှု၏ အရင်းအမြစ်ဖြစ်သည် သို့မဟုတ် မန်နေဂျာအုပ်စုတစ်စုသည် မမှန်မကန်ဆောင်ရွက်ရန် ကြံစည်နေကြသည်ဟု ယုံကြည်ရသည့်အခါ အဆိုပါ စိုးရိမ်ဖွယ်အခြေအနေကို သက်ဆိုင်ရာ ဌာန၏စာရင်းကိုင်ချုပ် သို့မဟုတ် ဒါရိုက်တာထံသို့ တင်ပြရပါမည်။ ဌာနစာရင်းကိုင်ချုပ် သို့မဟုတ် ဒါရိုက်တာပါဝင်ပတ်သက် နေသည့် အခြေအနေမျိုးတွင် ကိစ္စကိုကုမ္ပဏီစု အဆင့်သို့ တင်ပြရမည်။ဤကိစ္စမျိုးတွင် ကုမ္ပဏီစုဥက္ကဋ္ဌ သို့မဟုတ် ကုမ္ပဏီစု မန်နေဂျင်းဒါရိုက်တာသို့ တင်ပြလေ့ရှိပါသည်။ မည်သို့ပင်ဖြစ်စေကာမူ ဌာနစီမံခန့်ခွဲမှုနှင့် မပတ်သက်သူတစ်ဦးဦးသို့ တင်ပြလိုပါက ကိစ္စကို ဒဂုန်အင်တာနေရှင်နယ်လီမိတက် ၏ လူ့စွမ်းအားဌာန သို့ဖြစ်စေ ၊အုပ်ချုပ်မှုနှင့် ဘဏ္ဍာရေးဌာန ဒါရိုက်တာသို့ဖြစ်စေ ကိစ္စကို ဆက်သွယ်အသိပေးနိုင်ပါသည်။

ဝီစီမှုတ်သတင်းပေးသူကို အကာအကွယ်ပေးခြင်း

မူဝါဒ၏အကျုံးဝင်မှုတွင် ဖော်ပြထားသည့် နယ်ပယ်အားလုံးတွင် အကာအကွယ်ပေးထားသော ဖွင့်ဟပြောဆိုမှုကိုစိတ်ချလက်ချ ဆောင်ရွက်နိုင်ရန်အတွက် ကုမ္ပဏီသည် ဝီစီမှုတ် သတင်းပေးသူ အားလုံးအတွက် လိုအပ်သောကာကွယ်စောင့်ရှောက်မှုကို ဆောင်ရွက် ပေးရမည်။ ကုမ္ပဏီ၏ သဘောတူညီမှုမှာ - ဤမူဝါဒအရ အကာအကွယ်ပေးထားသည့် ဖွင့်ဟထုတ်ဖော်မှုတစ်ရပ်ကို အစီရင်ခံခဲ့ သည့်အတွက် ကျား/မ မရွေး ဝီစီမှုတ်သတင်းပေးသူ တစ်ဦးဦးကို မျှတမှုမရှိစွာ ဆက်ဆံခြင်းမပြုရပါ။ ဝီစီမှုတ်သတင်းပေးသူ အပေါ်တွင် ခွဲခြားဆက်ဆံမှု၊ အနိုင်အထက်ပြုမှု၊ အငြှိုးထားရန်ပြုမှု တစ်မျိုးမျိုး သို့မဟုတ် မျှတမှု မရှိသည့် အခြားသော ဝန်ထမ်းရေးရာ ဆောင်ရွက်ချက်တစ်ရပ်ရပ်ကို ကုမ္ပဏီ၏ မူဝါဒတစ်ရပ်အနေဖြင့် ရှုတ်ချပါသည်။သို့ဖြစ်ရာ ဝီစီမှုတ်သတင်းပေးသူကို လက်စားချေခြင်း ၊ အလုပ်မှရပ်စဲရန်၊ တာဝန်မှရပ်ဆိုင်းရန်၊ ခြိမ်းခြောက်ဟန့်တားခြင်း၊ အပြစ်ရှာ၍အရေးယူခြင်း၊ ပြောင်းပစ် ခြင်း၊ ရာထူးချထားခြင်း၊ ရာထူးတိုးမြှင့်ပေးရန်ငြင်းဆန်ခြင်း၊ ခွဲခြားဆက်ဆံခြင်း၊ တစ်နည်းနည်းဖြင့်အနိုင် အထက်ပြုခြင်း၊ ဘက်လိုက်ခြင်း၊ ဝီစီမှုတ်အချက်ပေးသူက ဆက်လက်၍ ထုတ်ဖော်အစီရင်ခံခြင်း အပါအဝင် မိမိ၏ တာဝန်ဝတ္တရားများကို ဆက်လက်ဆောင်ရွက်ခွင့်ကို တိုက်ရိုက်ဖြစ်စေ ၊သွယ်ဝိုက်၍ ဖြစ်စေ လုပ်ပိုင်ခွင့်ကို အသုံးပြု၍ ဟန့်တားပိတ်ပင်ခြင်း ကဲ့သို့သောဆောင်ရွက်မှုမျိုးမှ ဝီစီမှုတ် အချက်ပေးသူကို ပြည့်စုံလုံလောက်စွာ အကာအကွယ်ပေးရပါမည်။ အကာကွယ်ပေးထားသည့် ဖွင့်ဟ ထုတ်ဖော်မှုကို ဆောင်ရွက်ရာတွင် ဝီစီမှုတ်သတင်းပေးသူက တွေ့ကြုံနိုင်သည့် အခက်အခဲများကို နည်းပါးစေရန်ကုမ္ပဏီက အဆင့်ဆင့်ဆောင်ရွက်ပေးရပါမည်။ သို့ဖြစ်ရာ ပြစ်မှုကြောင်း သို့မဟုတ် စည်းမျဉ်းစည်းကမ်းအရ ကြားနာစစ်ဆေးမှု ပြုရာတွင် ဝီစီမှုတ်အချက်ပေးသူက သက်သေခံရန် လိုအပ်ပါလျှင် ယင်းလုပ်ထုံးလုပ်နည်းနှင့် ပတ်သက်သော အကြံဉာဏ်များကို လက်ခံရယူနိုင်ရန် ကုမ္ပဏီက စီစဉ်ပေးရမည်။

COPs on UNGC in 2013-14, 2014-15, 2015-16 & 2016-17

Human Rights

2013-14

Principle 1: Businesses should support and respect the protection of internationally proclaimed human rights and Practical Actions: Our employees are free to participate in any kind of civil, political, economic, social and cultural activities in accordance with the existing national legislation. (Performance Indicator: Measure of Outcomes; Level of Non‐Compliance ‐ 0%) Principle 2: Make sure that they are not complicit in human rights abuses. Practical Action: We strictly control not to violate international proclaimed human rights in our working relationship with our customers, employees and other stakeholders. (Performance Indicator: Measure of Outcomes; Level of Non‐Compliance ‐ 0%)

2014-15

Principle 1: Business should support and respect the protection of internationally proclaimed human rights. Practical Action: (1) We adopt and implement non-discrimination policy in our personnel practices. (2) We give study leave to the workers who are receiving distance learning education. (3) We provide medical care for all workers through the social security system or at the expense of organization. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%) Principle 2: make sure that they are not complicit in human rights abuses. Practical Action: (1) We cooperate with NGOs like Myanmar Centre for Responsible Business in assessing CSR status of our company group. (2) We have the policy actually implemented to recognize and protect the land and resource rights of local communities. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%)

2015-16

Principle 1: Business should support and respect the protection of internationally proclaimed human rights;and Practical Action: (1)Annual Dagon Sports Day was observed in January, 2015 .Such kind of corporate event was introduced last year attracting all of our employees to participate in various games including football (soccer) and track and field competitions. (2) We cooperated with the Social Security Board to provide our employees with free medical care, cash benefits and rest from work (leave) for their social protection in case of social contingencies such as sickness, maternity, injury, etc. (3) In addition to the leaves mandated by the laws, we give special casual leave, social and religious leaves and examination leaves for our employees. (4) We helped those severely impacted by the devastating flash flood in Bago, Magwe and Ayeyarwaddy Divisions as well as Rakhine and Chin States in Myanmar by sending relief teams and supplying them with food, water, medicine, clothes and other necessities. We also donated 10 new houses for the people affected by landslide in Chin State as part of the rehabilitation programme. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance – 0%) Principle 2: make sure that they are not complicit in human rights abuses. Practical Action: (1) It is obligatory to comply with the provisions of the employment contract which specifies and guarantees the human rights of our employees in accordance with Myanmar labour laws. (2) In the new construction project undertaken this year, we work at the site where the community issue had been already settled by the land owner. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance – 0%)

2016-17

Principle 1: Business should support and respect the protection of internationally proclaimed human rights; and Practical Action: (1) From September, 2016 to August, 2017 a total of 155 employee participated in the following learning programs of the company.

(2) From January to July, 2017, six male employees and threefemale employees, who were on leave for maternity and paternity leaves received full payment of salary during the leave period in addition to the benefits provided by the Social SecurityLaw. (3) We observed Annual Dagon Sports Day in February, 2017 in which our Employees participated in various athletic and recreational activities. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%) Principle 2: make sure that they are not complicit in human rights abuses. Practical Action: (1) All employees who had completed the tenure of employment contract were allowed for renewal of the contract. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance -- 0%)

2017-18

Principle 1: Business should support and respect the protection of internationally proclaimed human rights; and Practical Action: (1)We developed our Court of Conduct and are implementing its principles. (2)We are safeguarding our employees, customers, business partners and visitors by providing a healthy and safe work environment for them pursuant to guidelines of the Code of Conduct. (3) We observed the Annual Dagon Sports Day in February, 2018 in which our employees participated in various athletic and recreational activities. (4) Our hospitality division at NgweSaung is working together with other business organizations to fulfill the social and cultural needs of the local community such as donation of fuel to NgweSaung Hospital, assisting in competitions of Kayin Done Dance and Htamanè (traditional food) preparation. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%) Principle 2: make sure that they are not complicit in human rights abuses. Practical Action: (1) We developed the Grievance Mechanism and publicized it by uploading in the website of Dagon Group (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%)

ဒဂုန်ကုမ္ပဏီစု လူ့အခွင့်အရေးနှင့် အလုပ်သမားစံနှုန်းမူဝါဒ(မြန်မာပြန်)

ဒဂုန်ကုမ္ပဏီစုအနေဖြင့် လူ့အခွင့်အရေးချိုးဖောက်မှုများမှ လုုံးဝရှောင်ကြဉ်ရန်တာဝန်ရှိသလို လူ့အခွင့်အရေးကိုထိရောက် လုံလောက်စွာထောက်ခံအားပေးရန်နှင့် လေးစားလိုက်နာရန်တာဝန်ရှိကြောင်းခံယူထားပါသည်။လူသားအားလုံးသည် ၁၉၄၈ ခုနှစ် ကမ္ဘာလုံးဆိုင်ရာလူ့အခွင့်အရေးကြေငြာစာတမ်းတွင်ဖော်ပြထားသည့်အတိုင်းဂုဏ်သိက္ခာနှင့် အခွင့်အရေးအရာတွင် တန်းတူညီမျှ မွေးဖွားလာကြသည်ဟုကျွန်ုပ်တို့ယုံကြည်သည့်အားလျော်စွာလူမှုအဖွဲ့အစည်းနှင့် လုပ်ငန်းခွင် နေရာများတွင် ကျွန်ုပ်တို့၏ နေ့စဉ်လုပ်ငန်းများကိုဆောင်ရွက်ရင်းကျွန်ုပ်တို့သည် ဤမူဝါဒကိုအကောင်အထည်ဖော်လျက်ရှိပါသည်။ လူမှုအဖွဲ့အစည်း၏ အခွင့်အရေးများ • မိမိတို့လုပ်ငန်းဆောင်ရွက်ရာလူမှုအဖွဲ့အစည်းပေါ်သို့ ကျွန်ုပ်တို့၏ သက်ရောက်မှုအတွက် တာဝန်ရှိမှုကိုလက်ခံပါသည်။ • ကျွန်ုပ်တို့၏ ပရောဂျက်များနှင့် အခြားဖွံ့ဖြိုးရေးစီမံကိန်းများကလူမှုအဖွဲ့အစည်းပေါ်တွင် လူမှုဆိုင်ရာသက်ရောက်မှုများကိုယင်းလုပ်ငန်းများမစတင်မီဆင်ခြင်သုံးသပ်ပြီးထည့်သွင်းစဉ်းစားမည်ဖြစ်ပါ သည်။ • မြေပိုင်ဆိုင်သူကလူမှုအဖွဲ့အစည်းဆိုင်ရာ ပြဿနာများကိုဖြေရှင်းပြီးသောနေရာဒေသတွင်သာကျွန်ုပ်တို့၏ စီးပွားရေးလုပ်ငန်းများကိုဆောင်ရွက်မည်ဖြစ်ပါသည်။ • ဒေသခံလူမှုအဖွဲ့အစည်း၏ စီးပွားရေး၊ပညာရေး၊ကျန်းမာရေးနှင့် အခြားလူမှုလိုအပ်ချက်များကိုကျွန်ုပ်တို့ ကိုယ်စွမ်းဉာဏ်စွမ်းရှိသရွေ့ ဖြည့်ဆည်းဆောင်ရွက်ပေးမည်ဖြစ်ပါသည်။ လုပ်ငန်းခွင် လူ့အခွင့်အရေးနှင့် အလုပ်သမားစံနှုန်းများ • ကျွန်ုပ်တို့ဝန်ထမ်းများ၏ လူ့အခွင့်အရေးကိုအမျိုးသားဥပဒေနှင့် အညီရရှိစေရေးအတွက် တာဝန် ယူပါသည်။ • အစိုးရအလုပ်သမားအာဏာပိုင်များထံတွင် မှတ်ပုံတင်ပြီးှသောအလုပ်သမားများကိုသာယင်းတို့၏ ဆန္ဒအလျောက် အလုပ် ခန့်ထား ခြင်းဖြစ်သဖြင့် အတင်းအဓမ္မ လုပ်အားစေခိုင်းမှုကိုကျွန်ုပ်တို့အသုံး ပြုမည်မဟုတ်ပါ။ • ကျွန်ုပ်တို့၏ ဝန်ထမ်းများကိုအချိန်ပိုအလုပ်လုပ်ရန် အတင်းအဓမ္မ ခိုင်းစေခြင်းမပြုပါ။ • ဝန်ထမ်းများကိုခန့်ထားခြင်းမပြုမီ နှစ်ဦးနှစ်ဘက် သဘောတူညီထားသည့် စာချုပ်ပါအချက်များအရယင်းတို့၏ သဘောဆန္ဒအလျောက် အလုပ်ထွက်ခွင့် ပြုမည်ဖြစ်ပါသည်။ • .အသက်(၁၈)နှစ်ပြည့်ပြီးမှသာကျွန်ုပ်တို့အဖွဲ့အစည်းတွင်ဝင်ရောက်လုပ်ကိ်ုင်ရန်သတ်မှတ်ထားပါသဖြင့် ကလေးလုပ်သားခန့်ထားခြင်းမပြုပါ။ ဤသတ်မှတ်ချက်သည် ကျွန်ုပ်တို့နှင့်အလုပ်လုပ်နေသောလက်ခွဲကန်ထရိုက်တာများ၏ ဝန်ထမ်းများနှင့်လည်းသက်ဆိုင်မှုရှိပါသည်။ • ကျွန်ုပ်တို့၏ အလုပ်ခန့်ထားမှုနှင့် အသက်မွေးဝမ်းကြောင်း ဖွံ့ဖြိုးတိုးတက်မှုဆိုင်ရာ လုပ်ထုံးလုပ်နည်းများကို ဆောင်ရွက်အကောင်အထည်ဖေါ်ရာတွင် လူမျိုး၊ဘာသာ၊ကျား/မကွဲပြားမှု၊ အသက်၊နိုင်ငံရေးအယူအဆ၊ အဖွဲ့အစည်းများတွင်အဖွဲ့ဝင်ဖြစ်မှု၊ အိပ်(ချ်)အိုင်ဗွီကူးစက်ခံရမှု၊ အိ်ပ်(ဒ်)(စ်)ရောဂါဖြစ် ပွားမှု၊မသန်စွမ်းမှု စသည်တို့အပေါ်ခွဲခြားဆောင်ရွက်ခြင်းမရှိသောမူဝါဒကိုလက်ခံကျင့်သုံးပါသည်။ • ဝန်ထမ်းများကိုယင်းတို့၏ အရည်အချင်း၊ကျွမ်းကျင်မှု၊အတွေ့အကြုံတို့နှင့်အညီရွေးချယ်ခန့်ထားတာဝန်ပေးအပ်ပြီးယင်းတို့၏လုပ်ရည်ကိုင်ရည်နှင့် ကာလအလျောက်ဖြစ်ပေါ်နေသောလစာနှုန်းထားများအရလုပ်ခ၊လစာပေးပါသည်။ • ဝန်ထမ်းများကိုအများနှင့်သက်ဆိုင်သော၊နိုင်ငံရေး၊စီးပွားရေး၊ယဉ်ကျေးမှုနှင့် လူမှုရေးသက်ဆိုင်သောမည်သည့် ကိစ္စများတွင်မဆိုလွတ်လပ်စွာပါဝင်ဆောင်ရွက်ခွင့်ပြုထားပါသည်။ • ကျွန်ုပ်တို့၏ ဝန်ထမ်းများကိုအသင်းအဖွဲ့များထူထောင်ရန်နှင့် ယင်းတို့တွင်ပါဝင်ဆောင်ရွက်ရန် အားပေးပါသည်။ • ဝန်ထမ်းများစုပေါင်း၍ ညှိုနှိုင်းတောင်းဆိုခွင့်ရှိသည့် ဝန်ထမ်း၏အခွင့်အရေးကိုလည်းလေးနက်စွာအသိအမှတ်ပြုပါသည်။ ကျန်းမာရေး၊ဘေးအန္တရာယ်ကင်းရှင်းရေးနှင့် စိတ်ချလုံခြုံရေး • လုပ်ငန်းခွင်အတွင်းကျန်းမာရေး၊ဘေးအန္တရာယ်ကင်းရှင်းရေး နှင့်စိတ်ချလုံခြုံရေးတို့ကိုထိခိုက်ပျက်ပြားစေသည့် ကိစ္စရပ်များကိုလုံးဝမရှိစေရန်သို့မဟုတ် အနည်းဆုံးဖြစ်ပေါ်အောင် ဆောင်ရွက်ခြင်းဖြင့် ဝန်ထမ်းများနှင့် အကျိုးစီးပွားဆက်စပ်သူများအားလုံးကိုကာကွယ် စောင့်ရှောက်ပါသည်။ • လူမှုဖူလုံရေးစနစ်မှတဆင့်ဖြစ်စေ ၊ အဖွဲ့အစည်းကတိုက်ရိုက်ကုန်ကျခံ၍ ဖြစ်စေ ၊ ကျွန်ုပ်တို့၏ ဝန်ထမ်းများကိုဆေးဝါးကုသမှုဆောင်ရွက်ပေးပါသည်။ • ကျွန်ုပ်တို့၏ ဝန်ထမ်းများအပေါ်ကျရောက်နိုင်သည့်အနိ်ုင်ကျင့်မှု အမျိုးမျိုးမှ ကာကွယ်စောင့်ရှောက်ပေးပါသည်။

မူဝါဒရေးရာတာဝန်ရှိသူ၏ လက်မှတ် အမည် သူရိန်အောင် လက်မှတ် ******* ရာထူးအမှုဆောင်အရာရှိချုပ် ရက်စွဲ ၂၀၁၆ ခုနှစ် မေ ၂၇ ရက်

COPs on UNGC in 2013-14, 2014-15, 2015-16 & 2016-17

Labor Standards

2013-14

Businesses should uphold: Principle 3: Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining. Practical Action: In accordance with our national legislation, associations of employees/workers are allowed to organize and workers can claim their rights. (Performance Indicator: Measure of Outcomes; Level of Non‐Compliance ‐ 0%) Principle 4: the elimination of all forms of forced and compulsory labour. Practical Action: We do not allow any forms of forced and compulsory labor in our work and we refused to work with customers and other stakeholders who are in violation of law prohibiting forced and compulsory labour. (Performance Indicator: Measure of Outcomes; Level of Non‐Compliance ‐ 0%) Principle 5: the effective abolition of child labour; and Practical Action: All our employees and subcontractors' employees who work with us must be older than 18 years of age. (Performance Indicator: Measure of Outcomes; Level of Non‐Compliance ‐ 0%) Principle 6: the elimination of discrimination in respect of employment and occupation. Practical Action: In employment and occupation of our business, there must be no discrimination in terms of race, religion, genders, age, political belief, and other factors. (Performance Indicator: Measure of Outcomes; Level of Non‐Compliance ‐ 0%)

2014-15

Principle 3: Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining; Practical Action: (1) We encourage our workers to establish and join any association and activate in accordance with the national law. (2) With respect to collective bargaining, we consult our employees before the decisions are made on important issues like training programmes and disciplinary compliance. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%) Principle 4: the elimination of all forms of forced and compulsory labour; Practical Action: (1) We employ workers after registration with the Government labour authority and according to their will to work with us. (2) We do not force our workers to work overtime. (3) We write employment contract in the language understood by our workers taking the requirement of national legislation into account. (4) In the employment contract, we state the working condition and procedures for leaving the jobs. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%) Principle 5: the effective abolition of child labour; and Practical Action: (1) All our employees and subcontractors employees who work with us must be older than 18 years of age. (2) We employ the persons who are verified to be older than 18 years of age. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%) Principle 6: the elimination of discrimination in respect of employment and occupation. Practical Action: (1) In our recruitment and career development procedures, we adopt and implement the non-discrimination policy. (2) We select and place our employees based on their qualifications, skill and experience. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%)

2015-16

Principle 3: Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining; Practical Action: (1) Our employees have a right to join as a member in a labour organization formed according to the category of trade or activity relating to them. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance – 0%) Principle 4: the elimination of all forms of forced and compulsory labour Practical Action: (1) We consider employing the workers after receiving their application and they are free to resign in accordance with the terms and conditions set out in the employment contract. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance – 0%) Principle 5: the effective abolition of child labour; and 2 Practical Action: (1) We do not use the child labour since our employment procedure requires the candidates to be older than 18 years of age. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance – 0%) Principle 6: the elimination of discrimination in respect of employment and occupation. Practical Action: (1) We raised the salary of our employees based on their performance level regardless of their race, religion, gender and age, etc. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance – 0%)

2016-17

Principle 3: Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining; Practical Action: (1) We recognize and respect the rights of our employees connected with freedom of association and collective bargaining. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%) Principle 4: the elimination of all forms of forced and compulsory labour; Practical Action: (1) Our work procedures require the consent of employees to work overtime. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%) Principle 5: the effective abolition of child labour; and Practical Action: (1) A delegate from the Dagon International Limited(DIL)participated in theconsultative meeting on December 6, 2016 invitedby Myanmar Centre for Responsible Business(MCRB).The objective of the meeting was to obtain feedback on the draft briefing paper entitled 'Children's Rights and Business' prepared by MCRB. The Children's Rights and Business Principles developed by UNICEF, SAVE, and UN Global Compact were discussed. The delegate reported thatthe DIL employed the persons with minimum age of 18 and they must be registered with labour office. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%) Principle 6: the elimination of all forms of forced and compulsory labour; Practical Action: (1) We are complying with non discrimination policy in accordance with the provisions of the employment contract. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%)

2017-18

Principle 3: Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining; Practical Action: (1) We respect and protect the rights of our employees to freely participate in any kind of civil, political, economic, social and cultural activities in accordance with Myanmar labour law. (2) Our employees may establish associations or join them without fear of negative impact on their career. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%) Principle 4: the elimination of all forms of forced and compulsory labour; Practical Action: (1)We employ the persons who joined our organization with their consent to work after registering with the government office of labour administration. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%) Principle 5: the effective abolition of child labour; and Practical Action: (1)We employed the person who had already met the minimum age requirement of Myanmar labour law. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%) Principle 6: the elimination of discrimination in respect of employment and occupation. Practical Action: (1)Recently, we launched the Future Leader Programme for career development of the employees. All members of the organization are allowed to participate in that programme regardless of their age , gender, race, gender, position , political ideology, membership in organizations, HIV/AIDS status, disability, etc. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%)

ဒဂုန်ကုမ္ပဏီစု

သဘာဝပတ်ဝန်းကျင်ဆိုင်ရာမူဝါဒ(မြန်မာပြန်)

ကျွန်ုပ်တို့သည် သဘာဝပတ်ဝန်းကျင်ပေါ်သို့မကောင်းသော အကျိုးသက်ရောက်မှုများကို ပပျောက်စေခြင်း သို့မဟုတ် အနည်းဆုံးဖြစ်အောင် ဆောင်ရွက်ခြင်းဖြင့် ကမ္ဘာမြေကြီးကို ကာကွယ် စောင့်ရှောက်ရန် တာဝန် ရှိပါသည်။ ကျွန်ုပ်တို့သည် သဘာဝပတ်ဝန်းကျင်နှင့် သက်ဆိုင်သော ဥပဒေအားလုံးကိုလိုက်နာပါသည်။ထို့အပြင် ကျွန်ုပ်တို့၏ဝန်ထမ်းများအကြားတွင် သဘာဝပတ်ဝန်း ကျင်ဆိုင်ရာ နိုးကြားမှု၊ သိရှိနားလည်မှု အစီအစဉ်များကို ဆောင်ရွက်ပြီး ယင်းတို့ကို သဘာဝ ပတ်ဝန်းကျင် ဆိုင်ရာတာဝန်ယူမှုရှိသော နည်းလမ်းများဖြင့် လုပ်ကိုင်ဆောင်ရွက် စေရေးအတွက် လေ့ကျင့် သင်ကြား ပေးပါသည်။ကျွန်ုပ်တို့တာဝန်ယူရမည့်အချက်များမှာ - • ကျွန်ုပ်တို့၏ စီးပွားရေးလုပ်ငန်းစဉ်များမှ ထွက်ပေါ်လာသည့် စွန့်ပစ်ပစ္စည်းများကို လျှော့ချရန်၊နောက်တစ်ကြိမ်အသုံးပြုရန်၊ ပြုပြင်ပြောင်းလဲအသုံးပြုရန်နှင့် ဆူညံမှု၊အပူ၊ တုန်ခါမှု တို့ကိုထိန်းချုပ်ရန်၊ • သဘာဝပတ်ဝန်းကျင်နှင့် သဟဇာတဖြစ်သော နည်းပညာ၊လောင်စာ၊ထုတ်ကုန်နှင့် ပစ္စည်းများကို လိုက်လျောညီထွေအသုံးပြုရန်၊ • ရေ၊လျှပ်စစ်နှင့် အခြားရင်းမြစ်များကိုထိရောက်စွာအသုံးပြုရန်၊ • သစ်တောပြန်လည်ထူထောင်ရေး၊မြစ်ချောင်းအင်းအိုင်၊ရေဝေကုန်းတန်းနှင့်သဘာဝရင်းမြစ်များ ထိန်းသိမ်းရေးတို့တွင် ဦးဆောင်ရန်နှင့် ပါဝင်ဆောင်ရွက်ရန်၊ • နိုင်ငံအနှံ့ဆောင်ရွက်သော အမှိုက်ကင်းစေရေး ကိစ္စရပ်များတွင် ဒေသခံလူမှုအဖွဲ့အစည်းများ နှင့် ပူးပေါင်းဆောင်ရွက်ရန်၊ • ရေရှားပါးမှုနှင့် ကြုံတွေ့နေရသော ဒေသများတွင် ရေရရှိနိုင်မှု အခြေအနေကို တိုးတက်စေရေးအတွက် ပါဝင်ဆောင်ရွက်ရန်၊ • ကျွန်ုပ်တို့၏ သဘာဝပတ်ဝန်းကျင်ဆိုင်ရာ တာဝန်ယူမှုနှင့် ကြိုးပမ်းအားထုတ်မှုများကို ဖောက်သည်များကိုလည်းကောင်း ၊ အကျိုးစီးပွားဆက်စပ်သော အခြားပုဂ္ဂိုလ်များ ကိုလည်းကောင်း အသိပေးရန်နှင့် ထောက်ခံကူညီရေးအတွက် တိုက်တွန်းရန်တို့ဖြစ်ပါ သည်။ မူဝါဒရေးရာတာဝန်ရှိသူ၏ လက်မှတ် အမည် သူရိန်အောင် လက်မှတ် ******* ရာထူး အမှုဆောင်အရာရှိချုပ် ရက်စွဲ ၂၀၁၆ ခုနှစ် မေ ၂၇ ရက်

COPs on UNGC in 2013-14, 2014-15, 2015-16 & 2016-17

Environment

2013-14

Businesses should: Principle 7:Businesses should support a precautionary approach to environmental challenges; Practical Action: We must carefully select all our raw materials and inputs. So that it will not have adverse effect on the environment. (Performance Indicator: Measure of Outcomes; Level of Non‐Compliance ‐ 0%) • Principle 8: undertake initiatives to promote greater environmental responsibility; and Practical Action: We have a replanting of trees initiatives in our company. We also conduct EIA study in the project as necessary. (Performance Indicator: Measure of Outcomes ‐ Table A and B) 1) Table A: Teak plantation

Sr.	Region	Year	No. of Acre	No. of Tree
1	Taung Twin Gyi	2004 – 2005	150	-
2	Taung Twin Gyi	2005 – 2006	450	-
3	Bamaw	2009 – 2010	-	30,000
4	Myit Kyi Nar	2009 – 2010	-	10,000
5	Bamaw	2010 ‐ 2011	-	14,000
6	Myit Kyi Nar	2010 ‐ 2011	-	10,000
7	Zeetaw village, Bago Division	2009	20	-

2) Table B: Rubber plantation

Sr.	Region	Year	No. of Acre
1	Zeetaw village, Bago Division	1999	45
2	Zeetaw village, Bago Division	2009	100

Principle 9: encourage the development and diffusion of environmentally friendly technologies. Practical Action: We are always exploring more energy efficient and environmentally friendly technologies in the business process we conduct. (Performance Indicator: Measure of Outcomes (within previous years)) Nay Pyi Taw Organic farming‐100 acres

2014-15

Principle 7: Businesses should support a precautionary approach to environmental challenges; Practical Action: (1) In our factory, we use the fuel that is not harmful to the environment. (2) The waste water is properly treated and released into safe sites located away from water resources. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%) Principle 8: undertake initiatives to promote environmental responsibility; and Practical Action: (1) We had reduced the timber extraction in accordance with the annual arrangement plan of the Government. (2) We sow the seeds in the place where the trees are fallen. (3) We conduct the EIA study in the project concerned. Principle 9: encourage the development and diffusion of environmentally friendly technologies. (1) We have the policy of efficient and environmentally friendly technologies in the business process we conduct. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%)

2015-16

Principle 7: Businesses should support a precautionary approach to environmental challenges; Practical Action: (1)The EIA study was carried out for the construction project in establishing a modern fruit and vegetable wholesale market in Yangon. Principle 8: undertake initiatives to promote environmental responsibility; and (1) We reduced the timber extraction by one third of last year quota. (2) From 2005 to 2015, we grew a total of 480,232 teak trees. (3) We participate in beach cleaning campaign and tree planting of Ngwesaung Hotel Zone. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance – 0%) Principle 9: encourage the development and diffusion of environmentally friendly technologies. Practical Action: (1) In the environmental management plan of our value-added wood industry, we are able to control the outcome of chemical residue, industrial sewage, hazardous toxins, and air/water pollution. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance – 0%)

2016-17

Principle 7: Businesses should support a precautionary approach to environmental challenges; Practical Action: (1) The Wood Craft Division is implementing the procedures in accordance with its Environmental Monitoring Plan (EMP) to check the work place air quality and ground water (tube well) quality. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%) Principle 8: undertake initiatives to promote environmental responsibility; and initiatives to promote environmental responsibility. Practical Action: (1) The ESIA (Environmental and Social Impact Assessment) was carried out to identify potential impacts on socio-economic, cultural heritage and ecological issues based on the activities associated with the Danyingone fruits, vegetables and flowers wholesale market at Insein Township, Yangon and we have started with the wastewater treatment project to implement the environmental management plan. (Performance Indicator: Measure of Outcomes Level of Non-Compliance - 0%) Principle 9: encourage the development and diffusion of environmentally friendly technologies. Practical Action: (1) We are learning and starting to use the new technologies that include cleaner productionprocesses and pollution control. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%)

2017-18

Principle 7: Businesses should support a precautionary approach to environmental challenges; Practical Action: (1) Our organization is being engaged in using natural resources sensibly, controlling waste, minimizing pollution, eliminating or reducing negative impact on the environment. Principle 8: undertake initiatives to promote environmental responsibility; and Practical Action: (1) We are participating in Monthly Trash Hero Program of NgweSaung Hotel Zone through awareness raising activities for the local community on environmental issues of plastic disposal. Principle 9: encourage the development and diffusion of environmentally friendly technologies. Practical Action: (1) We are using biodegradable bags in our retail division. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%)

ဒဂုန်ကုမ္မဏီစု အဂတိလိုက်စားမှုတိုက်ဖျက်ရေးမူဝါဒ(မြန်မာပြန်)

နိဒါန်း

၁။ ဒဂုန်ကုမ္ပဏီစု၏ စီးပွားရေးလုပ်ငန်းစဉ်အဆင့်ဆင့်ကို အကောင်ထည်ဖော်ရာတွင် နိုင်ငံလုံးဆိုင်ရာနှင့် ဒေသဆိုင် ရာဥပဒေ စည်းမျဉ်းများနှင့် ညီညွတ်မှု ရှိစေရေးကို အလေး ထားဆောင်ရွက်ကြရမည့်အပြင် အောက်ဖော်ပြပါ တန်ဖိုး များနှင့်လည်း ပြည့်စုံစေရမည်။

(က) တရားမျှတမှု
(ခ) ပွင့်လင်းမြင်သာမှု
(ဂ) တာဝန်ယူမှု

လိုက်နာရန်တာဝန်ရှိသူများ

၂။ သို့ဖြစ်ရာ ဤအဂတိလိုက်စားမှုတိုက်ဖျက်ရေး မူဝါဒကို ဒါရိုက်တာနှင့် မန်နေဂျာများအပါအဝင် ဒဂုန် ကုမ္ပဏီစုတွင် ရာထူးကြီးငယ်မရွေး တာဝန်ထမ်းဆောင်နေသောသူ အားလုံးနှင့် အကြံပေးများနှင့် အကျိုးဆောင်များအပါအဝင် ကုမ္ပဏီကိုကိုယ်စားပြု ဆောင်ရွက်သော ပုဂ္ဂိုလ်အားလုံးက မြန်မာနိုင်ငံတွင်းတွင် ဖြစ်စေ၊ ပြည်ပ မည်သည့်နိုင်ငံတွင်မဆို ဖြစ်စေ မပျက်မကွက် လိုက်နာရမည့်ကျင့်ဝတ် အဖြစ် ထုတ်ပြန်လိုက်ပါသည်။

လမ်းညွှန်မှု

၃။ အဂတိလိုက်စားမှုတိုက်ဖျက်ရေး လုပ်ငန်းကို ဆောင်ရွက်ရာတွင် အောက်ဖော်ပြပါ အခြေခံမူများ ကို လမ်းညွှန်မှုအဖြစ် ခံယူကျင့်သုံးမည် ဖြစ်ပါသည်။

(က) အဂတိလိုက်စားမှုတိုက်ဖျက်ရေးဥပဒေ
(ခ) နိုင်ငံတော်အာဏာပိုင်များက အခါအားလျှော်စွာ ထုတ်ပြန်ထားသည့် အမိန့်နှင့် ညွှန်ကြားချက်များ
(ဂ) ကုလသမဂ္ဂ ကမ္ဘာလုံးဆိုင်ရာ သဘောတူညီချက် (UN Global Compact)
(ဃ) ပြည်ထောင်စုမြန်မာနိုင်ငံတော်ကလက်မှတ်ရေးထိုးထားသော အပြည်ပြည်ဆိုင်ရာ စာချုပ်စာတမ်းများ နှင့် သဘောတူညီချက်များ
(င) ဒဂုန်ကုမ္ပဏီစု၊စီမံခန့်ခွဲမှု ကထုတ်ပြန်ထားသည့် အမိန့်ညွှန်ကြားချက်များ

တံစိုးလက်ဆောင်

၄။ ဤမူဝါဒအရတာဝန်ရှိသူများသည် လုပ်ပိုင်ခွင့်အာဏာရှိသူများနှင့် ဆက်ဆံရာတွင် တံစိုးလက်ဆောင် နှင့်ပတ်သက်၍ အဂတိလိုက်စားမှု တားမြစ်ရေး ဥပဒေပါပိတ်ပင်တားမြစ်ချက်များ ကိုလိုက်နာရမည်။ တံစိုးလက်ဆောင်ဆိုရာတွင် အဂတိလိုက်စားမှု အလို့ငှာ တန်ရာတန်ကြေး မယူဘဲပေးသော သို့မဟုတ် တန်ရာတန်ကြေးမပေးဘဲ လက်ခံသောငွေကြေး၊ ပစ္စည်း၊လက်ဆောင်၊ ဝန်ဆောင်ခ၊ ဧည့်ခံပြုစုခြင်းနှင့် တရားမဝင်သော အခြားအကျိုးခံစားခွင့်များလည်း ပါဝင်သည်။ တာဝန်ရှိသူက လုပ်ငန်းမြန်မြန် ဆောင်ရွက်ပေးအောင် ပေးရသော အမြန်ကြေး (facilitation money) သို့မဟုတ် လဘက်ရည်ဖိုး (tea money) ခေါ် အပိုကြေးသည်လည်း တံစိုးလက်ဆောင်တွင်ပါဝင်ပါသည်။

လုပ်ပိုင်ခွင့်အာဏာရှိသူများနှင့် ဆက်ဆံရေး

၅။ လုပ်ပိုင်ခွင့်အာဏာရှိသူဆိုရာတွင် နိုင်ငံရေးရာထူးရှိသူ ၊ ပြည်သူ့ဝန်ထမ်း၊ အဆင့်မြင့် အရာရှိ သို့မဟုတ် အာဏာပိုင်အဖွဲ့အစည်း၊ ဥပဒေအရ လူအများပါဝင်သည့်အဖွဲ့အစည်း၊ မြန်မာနိုင်ငံကုမ္ပဏီများ အက်ဥပဒေအရ ဖွဲ့စည်းသည့် အများပြည်သူနှင့် သက်ဆိုင်သော ကုမ္ပဏီ တစ်ခုခု၏ စီမံခန့်ခွဲပိုင်ခွင့်ရှိသူ သို့မဟုတ် ကိုယ်စားလှယ်ကို ဆိုလိုသည်။ ၆။ ဤမူဝါဒအရတာဝန်ရှိသူများသည်လုပ်ပိုင်ခွင့်အာဏာရှိသူက ရာထူးတာဝန်ကိုအလွဲသုံးစားပြု၍ တစ်စုံတစ်ရာကိုပြုလုပ်ရန်၊ဥပဒေနှင့် အညီပြုလုပ်ခြင်း ကိုရှောင်ကြဉ်ရန်၊တစ်ဦးတစ်ယောက်အား ဥပဒေနှင့် အညီရထိုက်သော အခွင့်အရေးပေးရန်လည်းကောင်း၊ ဥပဒေနှင့် ရထိုက်သော အခွင့်အရေးကို မမှန်မကန်ပိတ်ပင်ရန်သော်လည်းကောင်း မိမိအတွက်ဖြစ်စေ၊အခြားသူတစ်ဦးဦးအတွက်ဖြစ်စေ၊ကုမ္ပဏီစု အတွက်ဖြစ်စေ၊ တံစိုးလက်ဆောင်များပေးခြင်း၊ လက်ခံခြင်း၊ ရယူခြင်း၊ ရယူရန်အားထုတ်ခြင်း၊ ကမ်းလှမ်းခြင်း၊ကတိပြုခြင်း သို့မဟုတ် တစ်နည်းနည်းဖြင့် ဆွေးနွေးခြင်းကိုတိုက်ရိုက်ဖြစ်စေ၊ သွယ်ဝိုက်၍ဖြစ်စေ မပြုလုပ်ရပါ။ ၇။ မိမိတို့ဆက်ဆံမည့် ပုဂ္ဂိုလ်သည် လုပ်ပိုင်ခွင့်အာဏာရှိသူဖြစ်ပါက အဂတိလိုက်စားမှု တိုက်ဖျက်ရေး ဥပဒေအရ ပြဋ္ဌာန်းချက်များ အပြင် သက်ဆိုင်ရာအစိုးရက ထုတ်ပြန်ထားသည့် စည်းကမ်းချက်များနှင့်လည်း ညီညွတ်မှု ရှိစေရန် သတိပြုဆောင်ရွက်ရပါမည်။

စီးပွားဘက် များ နှင့် ဆက်ဆံရေး

၈။ ဤမူဝါဒအရ တာဝန်ရှိသူများသည် စီးပွားဘက်များ ဥပမာ မိမိကုမ္ပဏီသို့ ကုန်စည်ပေးသွင်းသူများ၊ ကန်ထရိုက်တာများ၊ ဖောက်သည်များ၊ ကိုယ်စားလှယ်များနှင့် လုပ်ငန်းအရ ဆက်ဆံရာတွင် အကျိုးအမြတ် အသာစီးရရန် သို့မဟုတ် အသာစီးပေးရန် ရည်ရွယ်ချက်ဖြင့် တိုက်ရိုက်ဖြစ်စေ၊ သွယ်ဝိုက်၍ဖြစ်စေ အပိုငွေပေးခြင်း၊ အပိုငွေလက်ခံခြင်း၊ လက်ဆောင်ပေးခြင်း၊ လက်ဆောင်လက်ခံခြင်း၊ ဧည့်ခံကျွေးမွေးခြင်း၊ ဧည့်ခံကျွေးမွေးမှုကိုလက်ခံခြင်း၊ အသုံးစရိတ်ကျခံခြင်း၊ အသုံးစရိတ် လက်ခံခြင်း တို့ကိုရှောင်ကြဉ်ရမည်။ ၉။ ထို့အပြင်ကျွန်ုပ်တို့သည် မိမိတို့နှင့် စီးပွားရေးဆက်ဆံမှုရှိသူများ၊ ဆက်ဆံရန်ကမ်းလှမ်းထား သူများအား မိမိတို့၏ အဂတိလိုက်စားမှုတိုက်ဖျက်ရေး အစီအစဉ်ကို ရှင်းလင်းပြည့်စုံစွာ အသိပေးခြင်း၊ ယင်းတို့ ၏ အဂတိလိုက်စားမှုတိုက်ဖျက်ရေး အစီအစဉ်ကိုမေးမြန်းရယူခြင်း၊ အပြန်အလှန်ရှင်းလင်း ဆွေးနွေးခြင်း တို့ကို ဆောင်ရွက် ပါမည်။

လက်ဆောင်

၁၀။ ဤမူဝါဒအရ တာဝန်ရှိသူများသည် သော့ချိတ်၊ ဘောပင်၊ ဒိုင်ယာရီကဲ့သို့သော လက်ဆောင် ပစ္စည်းငယ် များကို ပေးခြင်း၊ လက်ခံခြင်းပြုနိုင်သည်။ သင်္ကြန်၊သီတင်းကျွတ်၊ နှစ်သစ်ကူးစသည့်ကာလများ တွင်လည်းကောင်း၊ ရုံးဖွင့်ပွဲ၊ မွေးနေ့ပွဲ စသည့် အထိမ်းအမှတ်နေ့များတွင်လည်းကောင်း အထိုက်အလျောက် တန်ဖိုးရှိသော ဂါဝရဆောင်များကို ခင်မင်မှု၊လေးစားမှုဖြင့်ပေးခြင်း၊ လက်ခံခြင်း ပြုသည့် လူမှုရေး ကျင့်စဉ်ကိုဆန့်ကျင်ရန် မသင့်လျော်သော်လည်း အလွန်တန်ဖိုးကြီးမားသော ရိုးလက်(စ်)နာရီကဲ့သို့သော ပစ္စည်းများကို ပေးအပ်ခြင်း၊ လက်ခံရယူခြင်း မပြုရပါ။ ဥပမာအားဖြင့် အကယ်၍ထိုသို့ အဖိုးတန် ပစ္စည်း မျိုးကို အခမ်းအနားတစ်ရပ် တွင် ဂုဏ်ပြုလက်ဆောင် အဖြစ် မလွှဲမရှောင်သာ လက်ခံ ရရှိခဲ့ပါက ယင်းပစ္စည်းကို အနီးကပ်ဆုံး အထက်အရာရှိသို့ မကြံ့ကြာစေဘဲ အစီရင်ခံ၍ အပ်နှံရမည်။ အနီးကပ်ဆုံး အထက်အရာရှိသည် ယင်းကိစ္စကို ဒါရိုက်တာ (အုပ်ချုပ်ရေးနှင့်ဘဏ္ဍာရေး )သို့ ဆက်လက်သတင်းပို့ ရမည်။

ဧည့်ဝတ်ကျေပွန်မှု နှင့်ဧည့်ခံကျွေးမွေးပြုစုခြင်း

၁၁။ ဖိတ်ကြားခံရသော အခမ်းအနားတစ်ရပ်သို့ တက်ရောက်ရန် ဆုံးဖြတ်ခြင်းမပြုမီ တာဝန်ရှိသူများသည် တိကျသောလုပ်ငန်း ရည်ရွယ်ချက်ရှိ၊ မရှိ သေချာအောင် ဆောင်ရွက်ရပါမည်။ ဧည့်ခံကျွေးမွေးပြုစုခြင်းနှင့် ပတ်သက်၍ လျော်ကန်သင့်မြတ်သော ဧည့်ဝတ်ကျေပွန်မှု အလို့ငှာ ဧည့်ခံခြင်း ၊ ယဉ်ကျေးမှု အလို့ငှာ ဧည့်ခံခြင်းကို လက်ခံခြင်းပြုနိုင်သည် ၊သို့ရာတွင် သာမန်မဟုတ်သော တခမ်းတနား တည်ခင်း ဧည့်ခံခြင်း ကိုတားမြစ်သည်။ အခမ်းအနားမတည်သူက ကမ်းလှမ်းသော ခရီးသွားလာမှုနှင့် တည်းခိုမှုစရိတ်များကို လက်ခံခြင်းမပြုနိုင်ပါ။ ပြင်ပမှတက်ရောက်သူများအတွက် မိမိတို့ဘက်မှ စီစဉ်သည့်အခါတွင်လည်း အလားတူ ကျင့်သုံးရမည်။ ချွင်းချက်အားဖြင့် အထူးအခြေအနေတစ်ရပ်တွင် ကြောင်းကျိုး ဆီလျော်မှုရှိသော ခရီးသွားလာမှု နှင့် တည်းခိုမှုစရိတ်များကို ကျခံသင့်ပါသည်။

ဥပဒေအရပ်ရပ်ကိုလိုက်နာရေး

၁၂။ ဥပဒေနှင့် မညီညွတ်သောလုပ်ငန်းဆောင်ရွက်ချက်များသည် ကိစ္စရပ်များစွာတွင် အဂတိလိုက်စားမှုကို ဦးတည်ကြောင်း တွေ့ရှိရသည်။ ကျွန်ုပ်တို့သည် မိမိတို့ လုပ်ငန်းများကို ဆောင်ရွက်ကြရာတွင် ဥပဒေ နှင့် ညီညွတ်ရေးကို ပထမဦးစားပေးအဖြစ် သဘောထားသည်။ ကျွန်ုပ်တို့ လုပ်ငန်းနှင့်ပတ်သက်သည့် ဥပဒေစည်းမျဉ်း မှန်သမျှကိုလိုက်နာမည်။

ပရောဂျက်များနှင့် ပစ္စည်းဝယ်ယူမှု

၁၃။ ကျွန်ုပ်တို့၏ ပရောဂျက်များဖွံ့ဖြိုးရေးနှင့် ပစ္စည်းဝယ်ယူမှု လုပ်ငန်းစဉ်များတွင် တရားမျှတမှုရှိစွာ၊ ပွင့်လင်းမြင်သာမှုရှိစွာ ဆောင်ရွက်ပါမည်။

ပရဟိတလုပ်ငန်းနှင့် လှူဒါန်းမှု

၁၄။ ကျွန်ုပ်တို့သည် လူသားချင်းစာနာထောက်ထားမှုနှင့် အခြား လှုမှုရေးအကူအညီများ လိုအပ်နေသူများသို့ ငွေကြေးနှင့် ပစ္စည်းများကို လှူဒါန်းပါမည်။ ကျွန်ုပ်တို့၏ ကူညီလှူဒါန်းမှုအဝ၀ကို လူသိရှင်ကြား ထုတ်ပြန်ပေးပါမည်။ ကျွန်ုပ်တို့၏ ကူညီလှူဒါန်းမှုများတွင် စီးပွားရေးအမြတ်နှင့် နိုင်ငံရေးအရ မျက်နှာသာ ရရှိရေး ရည်မှန်းချက်များမှ ကင်းရှင်းစေရန် သတိပြု ဆောင်ရွက်သွားပါမည်။

အကျိုးစီးပွား ပဋိပက္ခ ဖြစ်ပေါ်မှု

၁၅။ ကျွန်ုပ်တို့သည် အဖွဲ့အစည်း၏ အကျိုးစီးပွားနှင့် တစ်ဦးချင်း အကျိုးအမြတ် ပဋိပက္ခ ဖြစ်ပေါ်စေနိုင်သည့် စီးပွားရေးဆောင်ရွက်မှုများတွင် ပါဝင်ပတ်သက် မည်မဟုတ်ပါ။ ဒဂုန်ကုမ္ပဏီစုသည် အခြားပုဂ္ဂိုလ်များနှင့် ဆက်ဆံရာတွင် အလားတူ မူဝါဒအတိုင်း ကျင့်သုံးဆောင်ရွက်ပါမည်။

ဘဏ္ဍာရေးမှတ်တမ်းများ

၁၆။ ကျွန်ုပ်တို့၏ ဘဏ္ဍာရေးမှတ်တမ်းစနစ်ကို အဂတိလိုက်စားမှု တိုက်ဖျက်ရေးတွင် အားကိုးအားထား ပြုလောက်စေရန် တည်ဆောက်ပါမည်။

အသိပညာပေးရေးနှင့် သင်တန်းများဆောင်ရွက်ခြင်း

၁၇။ ကျွန်ုပ်တို့၏ အဂတိလိုက်စားမှု တိုက်ဖျက်ရေးမူဝါဒကို အောင်မြင်စွာ အကောင်ထည်ဖော်ရေး ကို အထောက်အပံ့ဖြစ်စေရန် ဒါရိုက်တာနှင့် မန်နေဂျာများအပါအဝင် အဖွဲ့အစည်းဝင်များအတွက် အသိပညာပေးရေးနှင့် သင်တန်းအစီအစဉ်များ ဆောင်ရွက်ပေးပါမည်။ ယင်းလုပ်ငန်းများတွင် စီးပွားရေး မိတ်ဖက်များလည်း အကျုံးဝင်အောင် တိုးချဲ့ဆောင်ရွက်သွားပါမည်။

ကြီးကြပ်ကွပ်ကဲခြင်း

၁၈။ လုပ်ငန်းဆောင်ရွက်ရာတွင် အဂတိလိုက်စားမှုပါဝင်ခြင်း ရှိ၊မရှိကို ဒါရိုက်တာများ အပါအဝင် စီမံအုပ်ချုပ်မှုတာဝန်ရှိသူအားလုံးသည် စောင့်ကြည့်ပြီး လိုအပ်သလို ကြီးကြပ်ကွပ်ကဲပါမည်။ အဂတိလိုက်စားမှုတိုက်ဖျက်ရေး လုပ်ငန်းများအဆက်မပြတ်စေရေး၊ လုပ်ငန်းစံနှုန်းများနှင့် ကိုက်ညီစေရေး ၊ ထိရောက်မှုရှိစေရေးတို့အတွက် ဒါရိုက်တာများသည် ဆက်သွယ်ခြင်း၊ ညှိုနှိုင်းပေါင်းစပ်ခြင်း၊ ပူးပေါင်းဆောင်ရွက်ခြင်း၊ မူဝါဒရေးရာနှင့် လုပ်ထုံးလုပ်နည်း ပြန်လည်သုံးသပ်ခြင်း၊ ပြုပြင်ပြောင်းလဲခြင်းတို့ကို လိုအပ်သလို ဆောင်ရွက်သွားရမည်။

ပူးပေါင်းဆောင်ရွက်ခြင်း

၁၉။ ကျွန်ုပ်တို့၏ အဂတိလိုက်စားမှု တိုက်ဖျက်ရေး လုပ်ငန်းစဉ်များကို ဆောင်ရွက်ရာတွင် ကုမ္ပဏီစု ပြင်ပရှိ မည်သည့်ပုဂ္ဂိုလ်၊ အဖွဲ့အစည်းနှင့်မဆို လိုအပ်သည့်အခါ ပူးပေါင်းဆောင်ရွက်ပါမည်။

မူဝါဒကို လိုက်နာရန်ပျက်ကွက်ခြင်း

၂၀။ ဤအဂတိလိုက်စားမှု တိုက်ဖျက်ရေးမူဝါဒကို လိုက်နာရန် ပျက်ကွက်ခြင်းသည် ဥပဒေ နှင့် စည်းမျဉ်း စည်းကမ်းအရ အရေးယူဆောင်ရွက်ခြင်းများကို ဖြစ်ပေါ်စေလိမ့်မည် ဖြစ်ကြောင်းကို တာဝန်ရှိသူအားလုံး သတိပြုမိရန်လိုအပ်ပါသည်။

မူဝါဒရေးရာတာဝန်ရှိသူ၏ လက်မှတ်
အမည်	သူရိန်အောင်
လက်မှတ်	********
ရာထူး	အမှုဆောင်အရာရှိချုပ်
ရက်စွဲ	၂၀၁၆ ခုနှစ် မေ ၂၇ ရက်

COPs on UNGC in 2013-14, 2014-15, 2015-16 & 2016-17

Anti-corruption

2013-14

Principle 10: Businesses should work against corruption in all its forms, including extortion and bribery. Practical Action: We strictly control and never commit corruption in all its forms. (Performance Indicator: Measure of Outcomes; Level of Non‐Compliance ‐ 0%)

2014-15

Principle 10: Businesses should work against corruption in all its forms, including extortion and bribery. Practical Action: (1) In the employment contract we have a provision prohibiting employees from corruption. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%)

2015-16

Principle 10: Businesses should work against corruption in all its forms, including extortion and bribery. Practical Action: (1)A seminar on good governance principles and practices was held to enhance the knowledge about the role of citizens in building a corruption free society. (2)We had introduced the training programme in anticorruption by using the UNGC/UNODC's e-learning tool (The fight against corruption) (Performance Indicator: Measure of Outcomes-Level of Non-Compliance – 0%)

2016-17

Principle 10: Business should work against corruption in all its forms, including extortion and bribery. Practical Action: (1) A team including two directors participated in the Workshop “Building an Anti-corruption Policy” organized by Myanmar Centre for Responsible Business (MCRB)in partnership with UNODC on August 2,2017 in Yangon. (2) Our directors had taken initial steps in education programs in anticorruption. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%)

2017-18

Principle 10: Businesses should work against corruption in all its forms, including extortion and bribery. Practical Action: (1)We are complying with the normal and competitive procedure in our bids for project approval and state contracts. (2) Our Code of Conduct had set the value of the gift that can be retained by the employee not to be exceeding USD 100 if they are received under non –obligatory circumstances. Gifts exceeding USD 100 must be declared and approved by the relevant business head before receiving them. (Performance Indicator: Measure of Outcomes-Level of Non-Compliance - 0%)

ACTIVITIES AND POLICY OF DAGON INTERNATIONAL LTD AND DAGON TIMBER LTD ON AGRICULTURE PROJECTS AND LAND ISSUES WITH FARMERS

We, Dagon International Ltd and Dagon Timber Ltd, had started invested in Agriculture Sector in year 1999. Till now, we have invested in several area as follows:-

Sr no	Project	Location	Company	Project Started Period	Project Area (Acres)
1	Deep Water Land Paddy Cultivation and Fish Farming Project	Yangon Division, Htantapin and Taik-Kyi Township	Dagon International Ltd	1999	14300
2	Paddy Seed Production Project	Yangon Division, East Dagon Township	Dagon International Ltd	2008	569
3	Organic Fruits and Vegetable	Napyitaw	Dagon International Ltd	2009	100
4	Mango Plantation	Napyitaw	Dagon International Ltd	2009	100
5	Beans, Pulses and Oil Seeds Cultivation	Magwe Division, Pwint Phyu Township	Dagon International Ltd	1999	2356
6	Palm Plantation	Tanintharyi Division, Kaw Thanung District	Dagon Timber Ltd	1999	17976

(2) We are doing Agriculture Projects based on the under-mentioned Objectives and Policies:-

Basically, our country is an Agriculture Based country and Industrial Sectors are not yet developed due to several constraints. In actual fact, even the agriculture sector is still lagging behind if compared to the neighboring countries like Thailand, China, India, Vietnam. The main reasons of the present position are due to lack of know-how, lack of preparation for proper infrastructure, and last, but not the least is the inability to inject enough sufficient investment to this Agri sector. For this, the Government also could not be able to support to the Agri sector and the farmers which is about 70% of our population. To fill this gap, Government invited us to invest in agriculture sectors and to bring the latest technical know-how, proper land preparation, use of agriculture machineries to turn into manual farming to mechanized farming, etc. By doing so, we will have to educate and prove the farmers to increase their production and at later stage, to improve their living standard accordingly. With this motive, and with the encouragement of the Government, our company become participated in Agri-sector of Myanmar.
When we are going to start one Agri-project, we have to secure the land. In this concern, the policy we always keep is that we never tried to ask a particular land from government. Instead, we just choosed the land which is already defined/ earmarked for project by the government.
We never take over the farm / the land in which the farmers are doing cultivation. We will take only un-used land in which we will need to develop or prepare to cultivable land by our own effort and investment.
Even that, there can be some farmers who are doing a few acres inside the project area, we plan to arrange with them by using one of the following options :-
1. We will negotiate to buy their land at the prevailing market land price of that area.
2. In case, they still want to do farming, we will buy the suitable plot of land/farm nearby the village which they proposed to us to substitute to them.
3. If they (and their family members) want to work at our project, we are ready to accept/ appoint them as our agriculture staff and labour depending on their education and experience background.
4. We also invite them to do contract farming with us if they wish to do so.
5. Even then, if the farmers are still rejecting to accept the above options, we will return the land to them (farmers).
Moreover, we are ready to surrender to the government for some area which we are not still developed yet and if somebody, private or company, want to do agri-project properly. (According to the existing regulation, project land cannot transferred directly to any organization and only need to return back to government. Only then, concerning government body will decide to whom the land should be re-allocated).

CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES

Objectives DAGON INTERNATIONAL LTD intends to introduce and practice Corporate Policies, Governance Principles and Guidelines The key objectives are

to achieve sustainable business growth and investor confidence
to create market confidence and business integrity & ethics
to ensure stable access to equity capital and to support capital formation and allocation
to improve DAGON INTERNATIONAL LTD’s Good Corporate Governance System in line with international best practices and to raise the awareness on the crucial role of Good Corporate Governance within DAGON INTERNATIONAL LTD’s Board, staff force and to encourage each and every member to practice and improve his or her role towards the long-term success and improved business performance of DAGON INTERNATIONAL LTD
to improve decision-making processes, such as environmental, anticorruption and bribery, human rights and social matters

Brief Definition of Corporate Governance Corporate governance is a very important process which involves a set of relationships between a company’s management, its Board, its shareholders and other stakeholders. Corporate governance also provides the structure through which the objectives of the company are set, and the means of attaining those objectives and monitoring performance are determined. DAGON INTERNATIONAL LTD practices Good Corporate Governance system in accordance with Myanmar context and Myanmar regulatory requirements. However, DAGON INTERNATIONAL LTD does pay attention to international best practices and principles on Good Corporate Governance. Basic Elements of Effective Corporate Governance DAGON INTERNATIONAL LTD’s Corporate Governance comprises the following basic elements:

Legal and regulatory compliance
Anti-corruption compliance
Economically profitable, socially responsible direction and approach
Environmentally sustainable business
Good human resource development & management schemes
Good financial management & reporting practices
Transparency & openness in right direction
Effective & efficient consultations, communication with shareholders and stakeholders
Sustainable growth of business performance
Efficient self-regulatory measures to deal with conflicts of interest

CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES Basic Shareholders’ Rights Shareholders in DAGON INTERNATIONAL LTD are the most important institution. Shareholders are owners of DAGON INTERNATIONAL LTD. Shareholders must meet at least once every year during annual general meeting (AGM) as a compulsory requirement. Sometimes, shareholders may be invited every quarter or as proposed by Chairman or as proposed by Managing Director to address extraordinary matters relating to sustainable growth of DAGON INTERNATIONAL LTD and relating to Companies Act. Basic shareholder rights should include the right to

secure methods of ownership registration;
convey or transfer shares;
obtain relevant and material information on DAGON INTERNATIONAL LTD on a timely and regular basis as defined by the regulation;
participate and vote in general shareholder meetings;
elect and remove members of the board; and
share in the profits of DAGON INTERNATIONAL LTD

The rights and equitable treatment of SHAREHOLDERS Key Principles

DAGON INTERNATIONAL LTD’s equity investors have certain property rights. For example, an equity share in DAGON INTERNATIONAL LTD can be bought, sold, or transferred. An equity share also entitles the investor to participate in the profits of DAGON INTERNATIONAL LTD, with liability limited to the amount of the investment. In addition, ownership of an equity share provides a right to information about DAGON INTERNATIONAL LTD and a right to influence DAGON INTERNATIONAL LTD, primarily by participation in general shareholder meetings and by voting
DAGON INTERNATIONAL LTD’s corporate governance framework protects and facilitates the exercise of shareholders’ rights and ensure the equitable treatment of all shareholders, including minority (and foreign shareholders- in the future, when Myanmar law allows) All shareholders should have the opportunity to obtain effective redress for violation of their rights.
Shareholders are not expected to assume responsibility for managing corporate activities. The responsibility for corporate strategy and operations is typically placed in the hands of the Board and a management team and the management committees that are selected, motivated and, when necessary, replaced by the Board.
Shareholders’ rights to influence DAGON INTERNATIONAL LTD centre on certain fundamental issues, such as the election of Board members, or other means of influencing the composition of the Board, amendments to the company’s MOA, AOA documents, approval of extraordinary transactions, and other basic issues as specified in Myanmar Companies law and DAGON INTERNATIONAL LTD’s Memorandum and Articles of association.
DAGON INTERNATIONAL LTD will always ensure investors’ confidence that the capital they provide will be protected from misuse or misappropriation by corporate managers, Board members or controlling shareholders. DAGON INTERNATIONAL LTD’s Board, managers and controlling shareholders should and must not take the opportunity to engage in activities that advance their own interests at the expense of non-controlling shareholders.
DAGON INTERNATIONAL LTD’s Members of the Board and key Executives should be required to disclose to the Board whether they, directly, indirectly or on behalf of third parties, have a material interest in any transaction or matter directly affecting the DAGON INTERNATIONAL LTD’s business. Shareholders should have access to know those related party transactions.
Minority shareholders should be protected from abusive actions by, or in the interest of, controlling shareholders acting either directly or indirectly, and should have effective means of redress.

CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES DAGON INTERNATIONAL LTD’s Board and its responsibilities Board of Directors comprises Directors, Executive Directors and Independent Directors. Board of Directors must meet at least once in every four-month time. Board of Directors set the policies, strategies and is responsible for sustainable growth, sustainable development and continual prosperity and improvement of DAGON INTERNATIONAL LTD. BOD is headed and presided over by Chairman who is appointed by Shareholders. Managing Director serves as the Secretary to the Board. Board of Directors may appoint a Vice Chairman or Vice Chairmen by selecting a member or members or non-members of the Board. If so Vice Chairman (or Vice Chairmen) is (are) appointed, he (they) will be responsible only for advisory and honorary purpose. Board Committees are formed by the approval of Board of Directors on the proposal made by Chairman and Managing Director. The Board of Directors of DAGON INTERNATIONAL LTD is to ensure and to be responsible for the following matters:

strategic guidance for DAGON INTERNATIONAL LTD
effective monitoring of business plans, directions and business policies
sustainable business growth and development
shareholders’ profitability and benefit in the long term
effective and efficient Good Corporate Governance System
matters as mentioned in Company law, other laws, rules and matters as mentioned in DAGON INTERNATIONAL LTD’s MOA and AOA

Role of the Board of Directors Three important institutions have direct responsibility for shaping the future of DAGON INTERNATIONAL LTD; its shareholders (usually acting in annual general meetings), the Board of directors and the DAGON INTERNATIONAL LTD’s executive management and staff members. The shareholders appoint the Board and control the DAGON INTERNATIONAL LTD’s constitution- the Memorandum and Articles of Association. Executive management and staff utilize and optimize the resources of DAGON INTERNATIONAL LTD in pursuit of its strategic objectives and in compliance with the policies determined by the Board to achieve the goals. Between the shareholders and management stands the Board of Directors. The Board of DAGON INTERNATIONAL LTD takes collective responsibility for:

Reviewing and determining the Group’s strategic objectives.
Determining the Group’s key policies
Determining the Group’s values and standards
Establishing the framework of controls which enable risk to be assessed and managed
Establishing the culture of DAGON INTERNATIONAL LTD
Ensuring that the necessary human and financial resources are in place
Monitoring progress towards the achievement of objectives and compliance with policies, values and standards
Giving an account of the Group’s activities to its stakeholders.

CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES The main components of these responsibilities are: Strategy

Reviewing and determining the business activities in which the Group should engage
Ensuring that the Group has adequate long-term objectives and strategies, expressed in both physical and financial terms
In reviewing and carrying out its obligations to the Group, considering in the context of its corporate and social responsibility(CSR)on the necessary balance between the interests of shareholders, employees, customers, suppliers, creditors and the community. Ensuring that the Group policies are clearly understood by these stakeholders and support the achievement of its strategic objectives
Ensuring that the Group reviews its business plans in the wider context of the current and likely local, national and international environment and with adequate intelligence as the activities of its major competitors and developments in technology
Approving the budgets presented by management and ensuring that they are compatible with short-term and long-term objectives
Determining the extent and priority of the Group’s investment in relation to the opportunities and threats ahead, having regard to the resources available
Approving specific major investments and policy proposals
Deciding on dividend policy

Appointing senior management

Selecting the CEO, CFO, COO and/or other senior positions, determining the terms of their contracts
Ensuring the adequacy of the Group’s management structure and resources for specific and general tasks. The planning of senior management motivation, remuneration, development, recruitment and succession.

Monitoring

Ensuring the Group’s information systems are relevant and adequate to monitor performance at a business level and sufficient for Board and management performance review and decision purposes
Reviewing the Group’s financial position, liquidity and solvency
Monitoring management performance against strategic objectives and compliance with strategic policies and initiating appropriate corrective action if failures are revealed
Reviewing the effectiveness of the system of internal controls for reporting, risk assessment, compliance and regulatory purposes.

Accountability

Ensuring effective communication with shareholders and the Group’s identification with their interests
Ensuring that the Group complies with its legal obligations and maintains an appropriate level of transparency about its business.

CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES ROLE STATEMENT CHAIRMAN OF THE BOARD Responsibilities: To lead the DAGON INTERNATIONAL LTD’s Board, set its agenda and ensure its effectiveness. To conduct Board meetings and general meetings. To ensure the membership of the Board has the right balance of skills and experience to support the needs of the business in determining the necessary strategies and policies to maximize its opportunities for successful business development and profit growth which enhance share performance relative to competitors and the industry. To lead the Board in ensuring that a coherent strategic plan or framework is agreed by the Board which is supported by detailed annual business plans, budgets and action plans for the major subsidiaries. To ensure that appropriate and related objectives are established for the executive directors of the DAGON INTERNATIONAL LTD. To ensure that the Board receives accurate, timely and clear information and the DAGON INTERNATIONAL LTD has the necessary processes to prepare strategic and business plans and report progress on strategic operational and business objectives. To facilitate the effective contribution of non-executive directors. To ensure Board Committees carry out their appropriate duties and report to the Board. To ensure that the performance of individual directors and of the Board as a whole and its committees are evaluated at least once a year. To review with the Managing Director the overall management performance of the DAGON INTERNATIONAL LTD, the Group and its key executives providing advice and counsel to ensure the highest standards of management performance are achieved. To generally support the Managing Director by acting as confidant, adviser and mentor as requested and ensuring effective liaison and continuity of communication on developments occurring between formal Board meetings. To ensure effective communication with shareholders. To act and represent DAGON INTERNATIONAL LTD in dealing with Government, Legislature and other important institutions of Myanmar and of other countries CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES ROLE STATEMENT Managing Director Managing Director is appointed by Shareholder’s meeting. Managing Director is responsible for overall management of all the matters in consultation and coordination with Executive Directors. Managing Director acts in the interest of shareholders and represents and reports to Chairman and Board of Directors. Responsible for: The Board Responsibilities

To accept the key accountability for the performance of the Group.
To accept responsibility for the executive management of the DAGON INTERNATIONAL LTD and to lead the fulltime management in meeting the objectives agreed on an annual and continuing basis.
To establish appropriate and related objectives for the executive directors of the DAGON INTERNATIONAL LTD.
To prepare an outline strategic plan for the business having regard to the requirements of shareholders, stakeholders and investors taking full account of business threats and opportunities and the relative competitor comparison for discussion and agreement at the Board.
To prepare a detailed business plan for the DAGON INTERNATIONAL LTD and its major operating subsidiaries that sets out the principal objectives to be achieved in meeting an agreed annual profit plan or budgets and related financial objectives- profits, cash, borrowings, earnings per share objectives or other performance measures agreed.
To ensure that there is an adequate reporting process which monitors the performance of the DAGON INTERNATIONAL LTD and its main subsidiaries on a monthly basis to enable appropriate corrective and other actions to be taken on a timely basis.
To monitor and review progress on the strategic plan on a quarterly or six-monthly basis as is appropriated.
To review the organizational framework and to ensure that policies relating to management selection, performance review, development and de-selection are operated on an agreed and consistent basis having regard to the need to motivate managers and ensure the DAGON INTERNATIONAL LTD operates in the upper quartile of management effectiveness and make recommendations for change as appropriate to the Board.
To liaise with the Chairman as appropriate on issues which related to the Board and to keep the Chairman informed on all material matters relative to the performance of the DAGON INTERNATIONAL LTD and its strategic and market circumstances.
To ensure adequate standards of financial management and control taking account of the required standards of corporate governance and the particular requirements in relation to business risk management and processes.
To finalize and effectively monitor risk assessment processes within the businesses and those relating to investment policies and ensure compliance with procedures.
To ensure compliance with legal and regulatory requirements, and ensure that there are appropriate processes in place for communication with regulators.
To represent the DAGON INTERNATIONAL LTD as required in the industry and business Community To act and represent DAGON INTERNATIONAL LTD in dealing with Government, Legislature and other important institutions of Myanmar and of other countries .
To ensure that DAGON INTERNATIONAL LTD has adequate plans and processes for communication with its stakeholder groups.

ROLE STATEMENT Executive Director Executive Directors must meet at least once in every two-month time. Executive Directors implement the business matters under the guidance of Chairman, under the leadership and close supervision of the Managing Director for achieving the vision, mission and goals of DAGON INTERNATIONAL LTD. Executive Directors strive for continual prosperity, profitability and future-oriented long term benefits for DAGON INTERNATIONAL LTD. Executive Directors set guidelines and manage the Corporate Departments, Divisions and operational Corporate Units by coordinating with Managing Director. Executive Directors undertake the Good Corporate Governance within DAGON INTERNATIONAL LTD, exercise the Business Ethics and ensure Corporate Social Responsibility. CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES Disclosure & Transparency Policy Key Principles

DAGON INTERNATIONAL LTD’s corporate governance framework ensures that timely and accurate disclosure is made on all material matters regarding the corporation, including the financial situation, performance, ownership, and governance of DAGON INTERNATIONAL LTD.
Disclosure must include, but not limited to, information on audited financial results and operation results of DAGON INTERNATIONAL LTD. DAGON INTERNATIONAL LTD will also disclose, from time to time, procedures and practices relating to business ethics, environmental and social issues, human rights and other public policy related matters.
DAGON INTERNATIONAL LTD will disclose major share ownership, related party transaction, foreseeable risk factors and remuneration of members of Board and key executives.

Risk Management Policy

Statement of Policy

A “risk” is defined as anything that threatens to prevent DAGON INTERNATIONAL LTD from achieving its business objectives. It is the policy of DAGON INTERNATIONAL LTD to ensure that the risks are identified, analysed and managed systematically and appropriately. In order to implement its policy, DAGON INTERNATIONAL LTD aims to conduct effective risk management by operating the processes described below.

Approach to Risk Management

The Board considers it essential that the various categories of risk are clearly identified and that appropriate senior management accountability is designated, which together with adequate risk management processes, ensures that the need to be conscious of and identify risk is part of the embedded management processes in DAGON INTERNATIONAL LTD. Included in the key categories of risk are:

Business development (Strategies/practices, joint ventures, acquisition and disposals)
Financial management, cash flow and debt management
Operational performance
Statutory responsibilities
Health and Safety
Environment
Reputation

The Board considers it essential that all levels of management and employees have knowledge of and are made aware of the types of risks involved in both planning activities and day to day performance aspects of the business. Apart from senior management accountability, every employee is responsible for managing risks in his or her work supported as necessary by expert advice and assistance, both internal and external. It is the Board’s aim to engender a culture in which risks are communicated to appropriate levels in DAGON INTERNATIONAL LTD and information on risk is shared through effective communication. This enables appropriate action to be identified and taken.

Risk Management Process

Risk management within DAGON INTERNATIONAL LTD is aimed to be comprehensive, systematic and continually improved and based on constant monitoring of business risks. Risk analysis identifies the risks to which DAGON INTERNATIONAL LTD is exposed, the basic causes of each risk, the impact of its potential realization and assesses how that risk should be managed. This includes analysis of DAGON INTERNATIONAL LTD’s operating environment, business processes and information used in decision making. Any negative consequences of taking a risk are compared with the benefit derived from it and decisions are made accordingly. Following risk analysis, DAGON INTERNATIONAL LTD shall determine whether the risk is acceptable. If it is decided that the risk is to be taken, then an assessment shall be made as to how the risk is to be managed, which may be by one or more of the following methods:

Acceptance of the risk (i.e. do nothing)
Transfer of the risk to a third party (e.g. insurance or outsourcing)
Reduction of the risk (its impact or likelihood) through internal controls.

If a control system is adopted it should be assessed regularly and if necessary, improved. Details of the main risks that have been identified and the control systems applicable to them should be recorded in a risk register. This is continuously monitored and updated. The function of the risk register is to:

Identify and prioritize the significant risks faced by DAGON INTERNATIONAL LTD
Identify owners for each risk
Set out methods by which each risk is managed
Set out any action plan required to improve control mechanisms.

Responsibility for Risk Management

The Board is responsible for identifying and managing the risks arising from the strategic objectives and policies which it sets. In addition, the Board has overall responsibility for risk management. The Board shall, on a quarterly basis, monitor and, where necessary, act upon the aggregation of risks across DAGON INTERNATIONAL LTD and the efficacy of the risk management process, including the actions to be taken. In addition, the Board shall undertake a formal annual review. Except in relation to the risks for which the Board has retained direct responsibility, the Board has delegated the responsibility for implementing the process of risk management to operational managing director. The responsibility is allocated in each and every concerned committee and department as well as business units. Operational managing director is responsible for ensuring that:

The process of risk management is operated within the approval risk management policy framework and that it is implemented satisfactorily.
Key risks are identified and assessed, that management responsibility is properly allocated and that monitoring is carried out to ensure that risks remain adequately identified, analysed and controlled.

Each business unit executive director or other identified risk owner shall be responsible for:

Regularly reviewing the risk register and ensuring that the risk management processes and control systems in their area are appropriate.
Developing an open and transparent culture for the identification and management of risk and encouraging employees to instil risk awareness in their behaviour.
Demonstrating that risk issues and any new risks are considered, via an explicit item on the Leadership Teams’ agenda.
Ensuring ownership of risks is properly allocated to permit clear responsibility for controls and action plans.
Ensuring that support and assistance is provided to all employees in fulfilling their individual risk management duties.
Ensuring that appropriate employees are aware of the key risk issues facing DAGON INTERNATIONAL LTD.
Providing quarterly reports on risk management activities to Board which should aim to assess the risks in the area covered and identify steps to mitigate such risks.

Each employee shall, in the context of their business unit objectives, be responsible for:

Identifying risks surrounding their work.
Implementing and operation controls over those risks through application of DAGON INTERNATIONAL LTD policy and processes.
Highlighting any areas for concern (e.g. new risks, internal control weaknesses or breakdown) through normal management controls.

An internal management committee will be responsible for monitoring and overseeing the operation of the risk management process. It will report to the Audit Committee, Managing Director, the Board of Directors, at least on a bi-annual basis. In carrying out its monitoring function, the risk management committee aims to review the quarterly reports it receives from business units, to consider and, where necessary, make recommendations or changes to improve the effectiveness ofDAGON INTERNATIONAL LTD’s internal controls. Undertake an annual assessment, the results of which will be reported to the Audit Committee, to enable the Board to make its annual statement on internal control. In this context, the risk management committee aims to consider, in particular, any changes in the risk profile of DAGON INTERNATIONAL LTD, the scope and quality of the ongoing management of risk and internal control and the extent and effectiveness of the regular reporting and monitoring process.

The Audit Committee

It is the responsibility of the Audit Committee to review the systems which are in place and to provide assurance to the Board that the process of risk management is operating effectively. CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES Human Resource Policy Purpose HR policies ensure that everyone in DAGON INTERNATIONAL LTD is treated fairly and consistently and that their contributions to the success of DAGON INTERNATIONAL LTD are appropriately recognized and rewarded. All employees shall be fully aware of what DAGON INTERNATIONAL LTD expects of them and what they, in return, should expect from DAGON INTERNATIONAL LTD. HR Policies summarize DAGON INTERNATIONAL LTD’s responsibility to individuals and their responsibility to DAGON INTERNATIONAL LTD. The Policies Detailed HR policies and procedures are contained in the respective HR handbook and directives, which are in Myanmar Language issued from time to time in consultation with HR Consultants and Staff Government. Summary of Key Elements of Policies 1.Recruitment and Selection It is DAGON INTERNATIONAL LTD’s policy to recruit on merit, regardless of sex, ethnicity, political membership, sexual orientation, race, disability, age or religion. Wherever possible, existing employees will have an opportunity to apply for vacancy/promotion opportunities. All newly appointed employees should be integrated into their new role through a supervised induction or orientation program and therefore be given appropriate support and guidance until they are fully competent to do the job.

Development and Training

DAGON INTERNATIONAL LTD recognizes that its staff and people are the key to future success. Through performance management processes, DAGON INTERNATIONAL LTD aims to ensure that all employees know what is expected of them and that they process the necessary skills, knowledge, values and experience to achieve the highest level of performance of which they are capable. Whenever possible, DAGON INTERNATIONAL LTD undertakes to provide development opportunities, such as study for qualifications, secondments, project work and undertaking other challenging roles.

Reward and Motivation

It is DAGON INTERNATIONAL LTD’s policy to reward with fair and competitive salary and benefit packages and an opportunity to share in the success of the business. All elements of reward are designed to support the achievement of desired behavior, values and standards as well as high performance and continuous improvement/ development. Within each of the subsidiary companies, reward procedures and mechanisms shall be accessible and transparent, and applied consistently. DAGON INTERNATIONAL LTD also recognizes that pay/ benefits are only one element of reward, and that personal development, recognition and celebration of achievement are also equally significant.

Equality, Equity, Diversity and Dignity at Work

DAGON INTERNATIONAL LTD’s employment policies are based on the principles of equality, equity and diversity, this being in the belief that the elimination of unfair discrimination in the workplace contributes to productivity and performance as it allows people’s talents to be most effectively utilized. The managing director, executive directors and heads of departments are accountable for ensuring that these principles are followed and for establishing appropriate action plans for their business. DAGON INTERNATIONAL LTD is committed to the dignity at work and fair treatment of all colleagues. Managing director is accountable for ensuring that procedures are in place for resolving any grievance or harassment issue which colleagues may have in connection with their employment. 5.Conduct and Capability It is DAGON INTERNATIONAL LTD’s policy to ensure that there is a strong management framework and key principles to support people at work. The purpose of the policy is to allow managers to deal effectively with colleagues when their conduct, performance or attendance falls below acceptable standards. The managing director is accountable for ensuring that guidance and rules under which people can operate effectively, and through which the DAGON INTERNATIONAL LTD can ensure compliance with the relevant Myanmar employment and labour law, is in place.

Job Security

DAGON INTERNATIONAL LTD is strongly committed to the long-term sustainability of its business and also the long-term security of its employees. Where individuals are affected by changes to their role or their personal/health circumstances, all reasonable steps are taken to enable them to stay with the organization. This may be through discussing possible solution to enable them to continue in their role, adjusting working hours/patterns, or helping find a new role within or outside the Group.

Well-being and Safety

DAGON INTERNATIONAL LTD values its reputation as an “Employer of Choice” for all sectors of the working community. It also recognizes that as a responsible employer, the need to have in place policies which support a reasonable work-life balance. The Health and Safety Policy sets out DAGON INTERNATIONAL LTD’s approach to managing Occupational Health and Safety of all its employees. In addition, at DAGON INTERNATIONAL LTD, there are numerous policies, systems and guidelines to support well-being and a healthy work-life balance, including many family friendly arrangements. These can be found in the HR handbook.

Communications, Information and Consultation

DAGON INTERNATIONAL LTD aims to have an open and honest culture, and to ensure that all employees are regularly updated with what is happening in all areas of the group, and that consultation takes place as appropriate. Two way and face-to-face communication is essential, giving everyone the opportunity to ask questions and have a voice in decision making. DAGON INTERNATIONAL LTD encourages a ‘no blame’ culture, so that all can have their say without fear of reprisal or discrimination. DAGON INTERNATIONAL LTD takes responsibility for putting in place channels of communication (direct and indirect) and feedback, as well as making sure that communication is timely and inclusive. CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES Human Rights Policy DAGON INTERNATIONAL LTD has the firm and steadfast commitment to respecting human rights which is in line with our Operational Procedures and our Business Conduct and Ethics. Reflecting this commitment, DAGON INTERNATIONAL LTD has laid down a new corporate Human Rights Policy in 2016 that is as mentioned below. We believe in respecting human rights and declare that it is our primary duty to protect and ensure fulfillment of human rights. We have a responsibility to play a positive role in the communities where we operate. To this end, our conduct in business operations is to be consistent with rules, laws and regulations of Republic of the Union of Myanmar; United Nations Universal Declaration of Human Rights; the International Labor Organization (ILO) Declaration on Fundamental Principles and Rights at Work, where applicable to business; and other applicable international principles, including the principles of UN Global Compact. In many areas and regions of Myanmar and in communities where we operate, social issues are part of a broader set of complex socioeconomic and poverty concerns. This is why the management of human rights issues in DAGON INTERNATIONAL LTD is based on the totality of our efforts and not on a single activity. Our corporate policies, management processes, community based agribusiness programs and participation in various initiatives are complementary and are intended to reinforce our commitment to respecting human rights. DAGON INTERNATIONAL LTD’s Human Rights Policy will foster greater awareness of human rights issues and will enhance our capabilities to identify and manage human rights issues in the areas relevant to our business. All employees of DAGON INTERNATIONAL LTD are required to comply with this policy, whose key elements are as follows. Employees We treat all of our employees with respect and dignity and promote diversity in the workplace. Our company policies and procedures adhere to all applicable laws and are consistent with Myanmar labour law and principles concerning freedom of expression and Human Rights Policy 20 non-discrimination, forced labour, and underage workers in the workplace. Safety We protect our staff members and assets and provide a safe and secure environment in which business operations can successfully be conducted. Our guidelines and management processes on safety and security in our areas of operations are consistent with international standards on Human Rights. Community We respect human rights in the following ways: - Through our contributions and commitment to rural development, poverty reduction and socioeconomic improvement in the communities where we operate. - By fostering interactive and open communication with communities and knowledgeable stakeholders. - Through our corporate governance policies, procedures and guidelines, which are consistent with relevant international best practices. Health & Safety Policy DAGON INTERNATIONAL LTD and its subsidiary companies are committed to achieving high quality and high standards throughout the business. The management of the health and safety is an integral part of this. The main intention of Health and Safety Policy is to avoid injuries, occupational illness and accidental damage to the property as well as to the individuals by means of cautionary measures, preparedness and prevention. The contribution of each and every employee shall be valued as an essential part of improved health and safety performance. Towards this end, DAGON INTERNATIONAL LTD shall: (I) Take all reasonably practicable steps to provide and maintain for all employees a safe and healthy working environment. (II) Ensure of its products, services and activities do not put at risk the health and safety of its customers and the general public. Priority equal to other statutory duties shall be given to the discharge of health and safety responsibilities. DAGON INTERNATIONAL LTD shall encourage all employees to work safely and shall provide such information, instruction, training and supervision as is reasonably necessary to enable them to do so. DAGON INTERNATIONAL LTD shall provide occupational health, safety and welfare services as appropriate for discharging these obligations. Companies within DAGON INTERNATIONAL LTD shall adopt these principles and comply with the appropriate local legal requirements. Executive Directors at each appropriate organizational level will provide written or oral statements on health and safety, as and when required, detailing the relevant organizational arrangements in their business areas. It is the responsibility of the Group Managing Director to ensure that this policy is implemented and monitored. Environment Policy DAGON INTERNATIONAL LTD’s vision is “Taking Responsibility for Conserving and Sustaining the Environment & Mother Earth” and our plan to deliver this vision is always implemented whenever and wherever we do business. To achieve our plan, it is essential that we work with the natural environment. This requirement informs all of the stages of our operations as we provide clean and sustainable actions and conserve our environment. We drive for continual improvement of our approach; to enable us to enhance our environmental and quality performance, maintain a clear focus on meeting the needs of our customers and the environment and to work effectively in partnership with our key stakeholders. This is at the heart of our approach. In line with DAGON INTERNATIONAL LTD’s environment vision and our strategic Business Objectives, we aim to:

Maintain compliance with applicable legal and relevant rules, regulations, laws and obligations of Myanmar
Foster constructive relationships with our stakeholder groups and regulators, and take an active and positive role in the community where we work.
Ensure we reliably deliver clean, safe products and services to our customers, remove the industrial waste and return cleanly to the environment without causing harm.
Ensure that all our employees and those who work on our behalf have received appropriate environmental and quality training and have developed an awareness of issues included in this policy.
Continue to reduce and prevent pollution through innovative technology, effective management control systems, and through targeted efficient investment, shared throughout the Group.
Proactively conserve and enhance biodiversity, through efficient and effective practices.
Manage our land resources in a socially and environmentally responsible manner, balancing the needs of our shareholders, customers, partners and stakeholders with our duty as promoter of the natural environment.
Maintain and enhance services for our customers, especially farmers, in the face of extreme weather and the changing climate, to an acceptable level.
Play our part in mitigating future climate change by managing the greenhouse gas emissions produced in our operations and embedded in our supply chain, and also by managing the emission of pollutants
Help to ensure energy security for Myanmar and our business by being efficient and by optimizing the use.
Work with colleagues and our supply chain (goods and services) to drive improvements in the sustainable use of resources.
We will aim to do all of the above where practicable and at an affordable cost to our shareholders and to our customers.

The policy applies to all companies in which DAGON INTERNATIONAL LTD has a substantial controlling interest. These companies will adapt this policy, and we will encourage them to translate it into appropriate objectives and targets. We will communicate this policy to all employees, those working on our behalf, interested parties as appropriate, and it will be made available to the public. We welcome comments and suggestions for improvements and will review this policy periodically in light of new knowledge, changing legislation, and the views of the public and advisory panels. CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES Anti-corruption and Bribery Policy It is DAGON INTERNATIONAL LTD’s steadfast and firm policy to conduct all of our business in an honest and ethical manner. DAGON INTERNATIONAL LTD takes a strict approach to bribery and corruption and is committed to acting professionally, fairly and with integrity in all its business dealings and relationships wherever it operates, and to implementing and enforcing effective systems to counter bribery. DAGON INTERNATIONAL LTD will uphold Myanmar Anti-corruption and bribery law, relevant rules, regulations and directives issued by Myanmar Union Government, Regional Governments of Myanmar, Union and Regional legislature of Myanmar. Bribery and corruption are punishable for individuals by up to many years’ imprisonment and if the Company is found to have taken part in corruption, it could face substantial fine, be excluded from tendering for public contracts and face damage to its reputation. DAGON INTERNATIONAL LTD therefore takes its legal responsibilities very seriously. In strict adherence to this anti-corruption and bribery policy, it is compulsory to be zero corruption and zero bribery in third-party engagements and activities such as dealing with any individual or organization, DAGON INTERNATIONAL LTD and its staff come into contact with, during the course of work and business for DAGON INTERNATIONAL LTD, and third party includes actual and potential clients, customers, suppliers, distributors, business contacts, agents, advisers, and government and public bodies, including their advisors, representatives, officials and politicians and political parties. This policy applies to all individuals working at all levels and grades, including general managers,senior managers, officers, directors, employees (whether permanent, fixed-term or temporary), consultants, contractors, trainees, seconded staff, homeworkers, casual workers and agency staff, volunteers, interns, agents, sponsors, or any other person associated with DAGON INTERNATIONAL LTD, wherever their workplace is located. Each and every member of DAGON INTERNATIONAL LTD’s staff force must ensure that he or she reads, understands and complies with this policy. The prevention, detection and reporting of bribery and other forms of corruption are the responsibility of all those working for DAGON INTERNATIONAL LTD or under its control. All workers are required to avoid any activity that might lead to, or suggest, a breach of this policy. A bribe is an inducement or reward offered, promised or provided in order to gain any commercial, contractual, regulatory or personal advantage. This policy does not prohibit normal and appropriate hospitality (given and received) to or from third parties. The giving or receipt of gifts is not prohibited, if the following requirements are met:

it is not made with the intention of influencing a third party to obtain or retain business or a business advantage, or to reward the provision or retention of business or a business advantage, or in explicit or implicit exchange for favours or benefits;
it complies with local law;
it is given in the DAGON INTERNATIONAL LTD’s name, not in individual’s name;
it does not include cash or a cash equivalent (such as gift certificates or vouchers);
it is appropriate in the circumstances - for example, in Myanmar, it is customary for gifts to be given at Myanmar Thadingyut Lighting Festival;
taking into account the reason for the gift, it is of an appropriate type and value and given at an appropriate time; and
it is given openly, not secretly.

Gifts should not be offered to, or accepted from, government officials or representatives, or politicians or political parties, without the prior approval of the Compliance Officer and/or Group Managing Director DAGON INTERNATIONAL LTD appreciates that the market practice of giving business gifts varies between countries and regions and what may be normal and acceptable in one region may not be in another. The test to be applied is whether in all the circumstances the gift or hospitality is reasonable and justifiable. The intention behind the gift should always be considered. It is not acceptable for an individual (or someone on his or her behalf) to:

give, promise to give, or offer, a payment, gift or hospitality with the expectation or hope that a business advantage will be received, or to reward a business advantage already given;
give, promise to give, or offer, a payment, gift or hospitality to a government official, agent or representative to “facilitate” or expedite a routine procedure;
accept payment from a third party that you know or suspect is offered with the expectation that it will obtain a business advantage for them;
accept a gift or hospitality from a third party if you know or suspect that it is offered or provided with an expectation that a business advantage will be provided by us in return;
threaten or retaliate against another worker who has refused to commit a bribery offence or who has raised concerns under this policy; or
engage in any activity that might lead to a breach of this policy.

DAGON INTERNATIONAL LTD only makes charitable donations that are legal and ethical under Myanmar laws and practices. No donation must be offered or made without the prior approval of the CSR Committee and the Managing Director. The prevention, detection and reporting of bribery and other forms of corruption are the responsibility of all those working for DAGON INTERNATIONAL LTD or under the Company’s control. As such, every staff at DAGON INTERNATIONAL LTD must ensure that he or she reads, understands and complies with this policy and must notify the Compliance Officer as soon as possible if believed or suspected that a conflict with this policy has occurred, or may occur in the future. Any employee who breaches this policy will face disciplinary action, which could even result in dismissal for gross misconduct. Training on this policy forms part of the induction process for all new employees and other workers. All existing employees and workers will receive regular, relevant training on how to implement and adhere to this policy. The Company’s strict approach to bribery and corruption must be communicated to all suppliers, contractors and business partners at the outset of its business relationship with them and as appropriate thereafter. The board of directors has overall responsibility for ensuring this policy complies with DAGON INTERNATIONAL LTD’s legal and ethical obligations, and that all those under the Company’s control comply with it. Comments, suggestions and queries should be addressed to the Compliance Office or to Managing Director. CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES Nomination Committee Term of Reference Duties

to act under the corporate governance system of DAGON INTERNATIONAL LTD, with the primary focus and function on selection and evaluation of Board members and candidates who want to be elected as Board members
to review at least annually the structure, size, composition and successional needs of the Board and make recommendations with due regard for Board diversity in its broadest sense, including gender;
to keep under review the Board Diversity
to prepare a written description of the role and capabilities for Board appointments;
to satisfy itself with regard to succession planning, that processes and plans are in place with regard to both Board and Senior Management appointments that take into account the challenges and opportunities;
to review a candidate’s other commitments and ensure that on appointment, a candidate has sufficient time to undertake the role;
to ensure that the Head of Admin & HR has formally written to any appointed director proposing an induction plan and orientation
to review the results of the annual Board evaluation process as it relates to the Board and Committee performance and composition;
to make recommendations to the Board concerning membership of Board Committees in consultation with the Chairman of the Committees; and
to make recommendation concerning any matters relating to the continuation in office as a director of any director at any time.

MEMBERSHIP The Committee shall be appointed by the Board from the existing directors of DAGON INTERNATIONAL LTD and shall consist of not less than one member, who is independent non-executive director and one member who is the Board’s advisor The Chairman of the Committee shall be either the Chairman of the Board or an independent non-executive director of DAGON INTERNATIONAL LTD or the Board’s advisor. The Chairman of the Board shall not chair the Committee when it is dealing with the matter of succession to the chairmanship. The Head of Admin & HR Department shall act as the Secretary of the Nomination Committee. The Board shall ensure that the membership of the Nomination Committee is refreshed in accordance with DAGON INTERNATIONAL LTD’s Corporate Governance Policy. ATTENDANCE AT MEETINGS Only members of the Committee have the right to attend Committee meetings and a quorum shall be at least two members. The Nomination Committee may extend an invitation for other persons to attend meetings, if necessary. FREQUENCY OF MEETINGS The Nomination Committee Chairman shall, in consultation with the Managing Director, decide on the frequency and timing of the Nomination Committee meetings. Meetings shall be held no less than two times a year. AUTHORITY The Nomination Committee is authorized by the Board to seek any information it requires from any employee and all employees are directed to co-operate with any request made by the Committee.The Committee is authorized by the Board to obtain outside legal or other independent professional advice and to secure the attendance of advisors with relevant experience and expertise if it considers this necessary, the expense of which is borne by DAGON INTERNATIONAL LTD. REPORTING PROCEDURES The Chairman of the Committee shall make reports to Managing Director and to Chairman of the Board and to the main Board on the business of the Committee. The Committee shall make a statement in the annual report about its activities, the process used to make appointments and explain if external advice or open advertising has not been used. The Committee shall review at least annually, review its own performance and terms of reference to ensure it is operating effectively and recommend any changes necessary to the Board for approval. CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES Remuneration Committee Term of Reference Duties Duties of the remuneration committee are as follows: Remuneration for Managing Director& Executive Directors, CEO

Responsibility for setting and determining the level / scope of basic pay, Support facilities and other benefits of Managing Director, Executive Directors and CEO. ● To receive and review recommendations from the Managing Director for the salaries and overall remuneration of Executive Directors, CEO and Senior Management and approve if satisfied; ● To agree policy for authorizing claims for expenses of the Managing Director, CEO and Executive Directors;

Fees for Chairman & Non-Executive Directors

For the Committee to review the Chairman’s fees and present any recommendations to the Board for approval; ● To review the Non-Executive Directors’ fees and present any recommendations to the full Board for approval;

Incentive plans – Short Term & Long Term

To review and approve incentive plan structures, targets, goals and payment recommendations from the Managing Director ● To review the effectiveness of short term and long-term incentive schemes; ● To ensure the link between the reward policy and corporate strategy / risk; ● To ensure appropriate payment between shares and cash and attain shareholder approval where applicable; ● To keep an overview of the operation of the all short and long-term incentive plans;
Contractual terms
To ensure the contractual terms of Board members are deemed fair and reasonable for both individual and company and that failure or poor performance is not rewarded; ● To review the status and terms and conditions for the next level of Senior Management;
Remuneration Report
To place before shareholders at each AGM, a Remuneration Report outlining the Company’s policy and disclosure on Director remuneration;

External remuneration Consultants
To appoint external remuneration consultants where required at the Company’s expense, set their terms of reference and approve any fees paid to them; ● The Committee shall review at least annually, its own performance and terms of reference to ensure it is operating effectively and recommend any changes it considers necessary to the Board for approval;
General
To remain up to date in relation to the climate and conditions of pay across the Group for employees and Senior Management;
To ensure commercial awareness of trends, practice, regulation and governance for Senior Executives.

MEMBERSHIP The Committee shall be appointed by the Board from the existing directors of DAGON INTERNATIONAL LTD and shall consist of not less than one member, who is independent non-executive director and one member who is the Board’s advisor The Chairman of the Committee shall be either the Chairman of the Board or an independent non-executive director of DAGON INTERNATIONAL LTD or the Board’s advisor. The Chairman of the Board shall not chair the Committee when it is dealing with the matter of fees for the chairmanship. The Head of Audit & Finance Department shall act as the Secretary of the Committee. The Board shall ensure that the membership of the Committee is refreshed in accordance with DAGON INTERNATIONAL LTD’s Corporate Governance Policy. ATTENDANCE AT MEETINGS Only members of the Committee have the right to attend Committee meetings and a quorum shall be at least two members. The Remuneration Committee may extend an invitation for other persons to attend meetings, if necessary. No director or senior executive shall be involved in any decisions as to his or her own remuneration. FREQUENCY OF MEETINGS The Committee Chairman shall, in consultation with the Managing Director, decide on the frequency and timing of the Remuneration Committee meetings. Meetings shall be held no less than two times a year. AUTHORITY The Remuneration Committee is authorized by the Board to seek any information it requires from any employee and all employees are directed to co-operate with any request made by the Committee. The Committee is authorized by the Board to obtain outside legal or other independent professional advice and to secure the attendance of advisors with relevant experience and expertise if it considers this necessary, the expense of which is borne by DAGON INTERNATIONAL LTD. REPORTING PROCEDURES The Chairman of the Committee shall make reports to Managing Director and to Chairman of the Board and to the main Board on the business of the Committee. The Committee shall make a remuneration statement in the annual report about its activities. The Committee shall review at least annually, review its own performance and terms of reference to ensure it is operating effectively and recommend any changes necessary to the Board for approval. CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES Audit Committee Term of Reference Duties The duties of the Committee shall cover the following areas: Annual Report and Financial Statements - review and monitor the contents of the Annual Report and Accounts including the financial statements of DAGON INTERNATIONAL LTD and its subsidiaries, with regard to the findings of the audit of the Annual Report and Accounts including financial statement before submission to the Board, focusing particularly on :

significant accounting policies and practice;
1. major estimates and judgments;
2. clarity and completeness of disclosures;

the going concern assumption;

compliance with financial reporting and accounting standards;

compliance with other legal requirement;

- Discuss problems and reservations and any significant adjustments arising from external audits, and any matters the external auditor may wish to discuss; Internal Control - Review DAGON INTERNATIONAL LTD’s (including subsidiaries’) financial and accounting policies and practices; - Review, on behalf of the Board, the system of internal control (including financial, operational, compliance and risk management) and risk management systems and the effectiveness of the said system and make recommendations to the Managing Director and to the Board; - Review arrangements by which employees of the Company may, in confidence, raise concerns about possible improprieties in matters of financial reporting or other matters and for the proportionate and independent investigation of such matters and for appropriate follow-up action including the reports of any such investigations; External Audit - Make recommendations to the Board in relation to the appointment, re-appointment and removal of the external auditor and to approve the remuneration and terms of engagement of the external auditor; - discuss and agree with the external auditor before the audit commences the annual audit plan and the nature and scope of the audit; - review and monitor annually the external auditor’s independence and objectivity and the effectiveness (including cost effectiveness) of the audit process - develop and review annually the policy on the engagement of the external auditor to supply non-audit services and its implementation, taking into account relevant ethical guidance regarding the provision of non-audit services by the external audit firm; and to report to the Managing Director and to the Board, identifying any matters in respect of which it considers that action or improvement is needed and making recommendations as to the steps to be taken; - review the letter of representation to the external auditor, management letter and management’s response; Internal Audit - periodically review the internal audit program, monitor and review the co-ordination between the internal and external auditors, monitor and review the effectiveness of the internal audit function and its activities and ensure that it is adequately resourced and has appropriate standing Other - consider other topics as defined by the Board; - report to the Managing Director and to the Board on how it has discharged its responsibilities. AUTHORITY The Committee is authorized by the Board to investigate any activity within its terms of reference. It is authorized to seek any information it requires from any employee and all employees are directed to co-operate with any request made by the Committee. MEMBERSHIP The members of the Committee shall be appointed by the Board and shall comprise at least one non-executive directors of the Board. Members of the Committee shall have recent and relevant financial management and reporting experience. CHAIRMAN The Chairman of the Committee shall be a non-executive director appointed by the Board. ATTENDANCE The Group Managing Director and the Head of Audit & Finance shall normally attend meetings by invitation. The Committee may also invite the Chairman of the Company, Executive Directors and any relevant employee to attend meetings as they consider appropriate. The external auditors shall be invited to attend meetings of the Committee if required. FREQUENCY OF MEETING Meetings shall be held not less than two times a year and at such other times as the Chairman of the Committee shall require. ADVISERS The Committee is authorized by the Board to obtain outside legal or other independent professional advice and to secure the attendance of any person with relevant experience and expertise if it considers this necessary. SECRETARY Chairman shall appoint a member to be the secretary of the Committee. QUORUM The quorum of the Committee shall be determined by the resolution of the Committee after forming the Committee by internal directive. MINUTES The minutes of meetings of the Committee shall be circulated to all members of the Board REPORTING The Committee Chairman shall report formally to the Managing Director and to the Board on its proceeding CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES Senior Management Committee Term of Reference DUTIES/POWERS The duties and powers of the Committee shall be: - To deal with all matters remitted to it by the Board on the terms, if any, set by the Board: and - In the case of emergency or when it is impracticable to convene a Board meeting or to obtain a written resolution of the Board in accordance with the DAGON INTERNATIONAL LTD’s Articles of Association from time to time, and the interests of DAGON INTERNATIONAL LTD would be prejudiced by delay, the Committee shall take steps to contact all directors and, having done so, and taken account of the views of those it has been possible to contact, shall have power to act as it then sees fit on behalf of the Board. The Committee shall report any such actions and the reasons for taking them, to the Board as soon as practicable. MEMBERSHIP The members of the Committee shall be decided by Chairman with the recommendation of the Managing Director and shall comprise the executive directors, directors, Managing Director and heads of departments. ATTENDANCE Members of the Committee may appoint suitable alternates to represent them either at a specific meeting or generally, but such alternates shall not be counted as part of the required quorum. CHAIRMAN Managing Director shall chair the Committee. SECRETARY DAGON INTERNATIONAL LTD’s Heads of Admin & HR Department shall be secretary of the Committee. QUORUM The quorum shall be at least the simple majority of the members’ presence. MINUTES The minutes of meetings of the Committee shall be circulated to all members of the Committee and made available on request to other members of the Board. Investment Committee Term of Reference DUTIES The duties of the Committee shall be to: Make recommendations to the Board of Directors after reviewing proposals from management regarding the investment, joint-ventures, acquisition and divestment proposals The Committee shall recommend to the Board: - Whether or not to proceed with a transaction; and - The parameters and procedures upon which any transaction should proceed. The Committee shall be presented with management’s proposals, in respect of the above, for consideration by the Committee. In formulating such proposals, managements shall, inter alia and as appropriate: - Provide an analysis of the cash available for investment - Consider the debt-equity, liquidity - Provide an analysis of the funding available for investment - Review and analyze all possible implications of the transaction and make recommendations on the strategy and direction - Review all implications of existing guarantees and significant contractual agreements; - Provide an analysis of opportunities, current and potential risk and a brief SWOT analysis - Recommend to the Board concerning other political, economic, social and environmental factors, both positive and negative, related to the transaction MEMBERSHIP The members of the Committee shall be appointed by the Board and shall comprise at least one non-executive directors (or one independent shareholders) plus an independent advisor, an executive director, Group Managing Director, Head of Business Development and Head of Audit & Finance Department. CHAIRMAN The chairman of the Committee shall be appointed by the Board. ATTENDANCE The Chairman of the Board and other Executive Directors shall be invited to attend the Committee meetings, if and when necessary, to discuss the Committee’s business with such other management representatives appropriate to the relevant matters under consideration. FREQUENCY OF MEETINGS The Committee shall meet at such times as the needs of the business shall require. SECRETARY Head of Audit & Finance of DAGON INTERNATIONAL LTD shall be the secretary of the Committee. QUORUM At least 3 members of the Committee must be present at the meetings. MINUTES The minutes of meetings of the Committee shall be circulated to all members of the Board. CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES CSR Committee Term of Reference DUTIES The duties of the Committee shall be to: - Demonstrate the corporate commitment and leadership in the area of corporate social responsibility to help drive the DAGON INTERNATIONAL LTD’s ambitions and targets; - Determine an agenda for the key issues and areas to be addressed by DAGON INTERNATIONAL LTD - Select appropriate criteria against which the environmental and corporate social responsibility performance of DAGON INTERNATIONAL LTD can be monitored and judged; - Recommend to the Board of DAGON INTERNATIONAL LTD concerning the environmental policy of DAGON INTERNATIONAL LTD and any changes to such policy; - Recommend to the Board of DAGON INTERNATIONAL LTD concerning the corporate responsibility policy of DAGON INTERNATIONAL LTD and any changes to such policy; - Report on the above matters to the Annual General Meeting of DAGON INTERNATIONAL LTD with the permission of the Board. The Committee shall be responsible for: - Annual Delivery of the DAGON INTERNATIONAL LTD’s corporate social responsibility report; - The creation of a culture of environmental and corporate social responsibility awareness within the DAGON INTERNATIONAL LTD. MEMBERSHIP The members of the committee shall be as determined from time to time by the Group Managing Director. ATTENDANCE The Committee may invite members of the Board, Senior Officers, General Managers and middle level managers within DAGON INTERNATIONAL LTD’s workforce to attend its meetings from time to time. CHAIRMAN The Chairman of the Committee shall be the Group Managing Director. ADVISERS The Committee shall be entitled to seek appropriate professional advice inside and outside of the DAGON INTERNATIONAL LTD Group. SECRETARY The Chairman of the Committee shall appoint the secretary of the Committee. QUORUM The quorum of the Committee shall be determined by the resolution of the Committee after forming the Committee by internal directive. MINUTES The minutes of meetings of the Committee shall be received by the Board of DAGON INTERNATIONAL LTD and the necessary extracts shall be described in Newsletters and Annual Reports. INDEPENDENT PROFESSIONAL ADVICE Managing Director shall be entitled to seek independent professional advice in furtherance of their duties as directors. DAGON INTERNATIONAL LTD will bear the cost of such advice provided that:

It was necessary for the Managing Director and Executive Director concerned in furtherance of his duties as a Managing Director/Executive Director of the DAGON INTERNATIONAL LTD (or of any subsidiary of DAGON INTERNATIONAL LTD); and
The director discusses the need for, and source of such advice in advance with DAGON INTERNATIONAL LTD’s Managing Director.

CORPORATE GOVERNANCE POLICIES, PRINCIPLES & GUIDELINES IPT PROCEDURES DAGON INTERNATIONAL LTD has resolved to adopt the IPT Procedures with a view to ensuring that Interested Person Transactions are on normal commercial terms and are transacted on an arm’s length basis on terms and prices not more favourable to their Interested Persons than if they were transacted with a third party and are not prejudicial to the interests of DAGON INTERNATIONAL LTD and our minority Shareholders. DAGON INTERNATIONAL LTD may from time to time revise the IPT Procedures in such manner as may be considered appropriate by the Board.

Definitions

For the purpose of the IPT Procedures, unless the context otherwise requires: “associate” means: (a) in relation to any Director, the Managing Director or controlling shareholder of DAGON INTERNATIONAL LTD (being an individual):

his immediate family
the trustees of any trust of which he or his immediate family is a beneficiary or, in the case of a discretionary trust, is a discretionary object; and

any company in which he and his immediate family together (directly or indirectly) have an interest of 25% or more.

(b) in relation to a controlling shareholder of DAGON INTERNATIONAL LTD (being a company), any other company which is it subsidiary or holding company or is a subsidiary of such holding company or one in the equity of which it and/or such other company or companies taken together (directly or indirectly) have an interest of 25% or more; “associated company” means a company in which at least 10% but not more than 50% of its shares are held by DAGON INTERNATIONAL LTD or our Group; “control” means, in relation to a company, the capacity to dominate decision-making, directly or indirectly, in relation to the financial and operating policies of that company; “controlling shareholder” means a person who:

holds directly or indirectly 15% or more of the total issued and paid-up share capital of our Company, unless the Board reasonably determines that a person who satisfies this paragraph is not a controlling shareholder,
In fact exercise control over our Company;

“Entity at Risk” means

DAGON INTERNATIONAL LTD;
a subsidiary of DAGON INTERNATIONAL LTD that is not listed on a stock or securities exchange recognized by our Board for this purpose; or
an associated company of our Board for this purpose, provide that our Group, or our Group and its Interested Person(s), has control over the associated company;

“Group” means DAGON INTERNATIONAL LTD and our subsidiaries (if any); “Immediate family” means, in relation to a person, the person’s spouse, child, adopted child, step-child, sibling and parent; “Interested Person” means:

a Director, an Executive Director, the Managing Director or controlling shareholder of our Company; or
an associate of such Director, an Executive Director, Managing Director or controlling shareholder;

“Interested Person Transaction” means a transaction between an Entity at Risk and an Interested Person; and “transaction” includes, without limitation:

the provision or receipt of financial assistance;
the acquisition, disposal or leasing of assets;
the provision or receipt of services;
the issuance or subscription of securities;
the granting of or being granted options; and
the establishment of joint ventures or joint investments; whether or not in the ordinary course of business, and whether or not entered into directly or indirectly (for example, through one or more interposed entities)
General Procedures

The following procedures will be implemented by our Group in relation to Interested Person Transactions: (a) when purchasing any products or procuring any services form an Interested Person, at least two (2) additional quotations from non-Interested Persons will be obtained as a comparison to ensure that DAGON INTERNATIONAL LTD’s Interests and minority Shareholders’ interests are not disadvantaged. The purchase price or fee for services shall not be higher than the most competitive price or fee of the two (2) additional quotations from non-Interested Persons. Pertinent factors, including but not limited to quality, requirements, specifications, delivery time and track record will be considered in determining the most competitive price or fee (b) when selling any products or supplying services to an Interested Person, the price or fee and terms of two (2) other successful transactions of a similar nature with non- Interested Persons will be used as comparison to ensure that the interests of DAGON INTERNATIONAL LTD and minority Shareholders are not disadvantaged. The price or fee for the sale of products or the supply of services shall not be lower than the lowest price or fee of the two (2) other successful transactions with non- Interested Persons; (c) when renting properties from or to an Interested Person, appropriate steps will be taken to ensure that such rent is matched with prevailing market rates, including adopting measures such as making relevant enquires with landlords of similar properties and obtaining suitable reports or reviews published by property agents (including an independent valuation report by a property valuer, where considered appropriate). The amount payable shall be based on the most competitive market rental rates of similar properties in terms of size, suitability for purpose and location, based on the results of the relevant inquires; and (d) where it is not possible to compare against the terms of other transactions with unrelated third parties and given that the products or services may be purchased only form an Interested Person, the Interested Person Transaction will be approved by either our Managing Director or Chief Financial Officer, if he has no interest in the transaction, or failing which, our Audit Committee, in accordance with our usual business practices and policies. In determining the transaction price payable to the Interested Person for such products and/or service, factors such as, but not limited to, quantity, requirements and specifications will be taken into account.

Review and Approval Procedures

(a) All Interested Person Transactions entered into by DAGON INTERNATIONAL LTD will be categorized in the following manner:

Category 1: An Interested Person Transaction where the value thereof is equal or in excess of 3.0% of the latest audited net tangible asset of DAGON INTERNATIONAL LTD.
Category 2: An Interested Person Transaction where the value thereof is below 3.0% of the latest audited net tangible asset of DAGON INTERNATIONAL LTD but is equal to or in excess of Ks 200,000,000.

Category 3: An Interested Person Transaction where the value thereof is below Ks 200,000,000.

(b) The relevant thresholds applicable in determining each category of Interested Person Transaction may be revised by the Board from time to time as may be considered appropriate by the Board. (c) Category 1: Interested Person Transaction must be approved by our Audit Committee prior to entry. (d) Category 2: Interested Person Transaction need to be approved by Audit Committee prior to entry, but must be approved by Managing Director and Chief Financial Officer prior to entry and shall be reviewed on a quarterly basis by our Audit Committee. (e) Category 3: Interested Person Transaction need to be approved by Audit Committee or Managing Director or Chief Financial Officer prior to entry, but shall be reviewed on a quarterly basis by Audit Committee. (f) Audit Committee will review all Interested Person Transactions, if any, on a quarterly basis to ensure that they are carried out on an arm’s length basis. In accordance with the procedures outlined above, our Audit Committee will take into account all relevant non-quantitative factors. (g) DAGON INTERNATIONAL LTD’s Audit and Finance Department shall prepare all the relevant information to assist Audit Committee in its review and will keep a register recording all Interested Person Transactions. The basis for entry into the transactions, including the quotations and other evidence obtained to support such basis, shall also be recorded in the register. (h) The following will apply to the review and approval process for all categories of Interested Person Transactions:

If Managing Director or Chief Financial Officer has an interest in the transaction or is a nominee for the time being of the relevant Interested Person, the review and approval process shall be undertaken by the Chairman of Audit Committee or another member of our Audit Committee (who is not a nominee of the Interested Person and has no interest in the transaction) designated by the Chairman of Audit Committee from time for such purpose.
If a member of our Audit Committee has an interest in a transaction or is a nominee for the time being of the relevant Interested Person, he shall abstain from participating in the review and approval process of the Audit Committee in relation to that transaction.

Disclosure

DAGON INTERNATIONAL LTD will disclose in our annual report the aggregate value of Interested Person Transactions entered into during the financial year under review. The aggregate value of the Interested Person Transaction entered into with the same Interested Person (as determined reasonably by the Board) will also be disclosed.

Code Of Conduct (Myanmar Version)

Code Of Conduct

DAGON INTERNATIONAL LTD Code of Conduct forms an integral part of the terms of employment of all employee of the DAGON INTERNATIONAL LTD. Our Code of Conduct reflects our commitments to meet the expectations of our stakeholders as a responsible corporate citizen,and contains the fundamental principles and rules concerning transparent and ethical business conduct. We believe that how we achieve our business results is as important as the achievement itself. DAGON INTERNATIONAL LTD insists all employees on full compliance and will not tolerate any misconduct. Employees Human rights We respect and honor the human rights of people involved in our business and, in particular, do not use or tolerate any form of harassment, bullying and violence. Introduction DAGON INTERNATIONAL LTD(‘DAGON INTERNATIONAL LTD’) have adopted a Code of Conduct (“the Code”) that applies to all employees. The Code sets out the principles to guide employees in carrying out their duties and responsibilities to the highest standards of personal and corporate integrity when dealing with DAGON INTERNATIONAL LTD, its competitors, customers, suppliers, other employees and the community. The Code sets the minimum standard that the Company expects of all employees, regardless of the jurisdiction or legal entity through which the DAGON INTERNATIONAL LTD operates. Where appropriate, the Code can be supplemented by additional specific requirements related to a country, entity or business unit. It is the responsibility of every employee to comply with the spirit and principles of the Code, as amended from time to time. Compliance with the Law In addition to the Code, DAGON INTERNATIONAL LTD expects employees to comply with all laws, regulations and legal requirements applicable to the different jurisdictions where it operates. Workplace Health and Safety DAGON INTERNATIONAL LTD is committed to provide a healthy and safe work environment for employees, customers, business partners and visitors. Every employee has a personal responsibility to support this commitment. Employees are obliged to carry out their work in a safe manner, without causing harm to themselves or others, and to report any potentially unsafe or unhealthy situations immediately. They must observe and follow all safety and environmental regulations laid down in the operation instructions, including putting on the necessary safety equipment, where applicable. Company Property and Assets Employees are responsible for company property entrusted to them. This property includes, but is not limited to physical property (such as phones, company vehicles or computers), records (such as data on customers and company records), and intangible property (such as computer software and computer records). It is important that, whichever category the property falls into, employees must treat DAGON INTERNATIONAL LTD’s property as they would their own and must not damage it, deface it or remove it for personal use, unless authorized to do so. Similarly, they are responsible for the proper expenditure of the company’s funds including expenses. While spending or committing company funds, employees must be sure that the transaction is proper and documented, and that the company receives appropriate value in return. Computers Employees must use office computers, or terminals, only in the way in which they have been instructed. They should protect their own password and not use anyone else’s ID or password to access records. Unless authorized, employees must not alter records or software instructions. They must always ensure that any software they use has been obtained from authorized suppliers and should only install software if they are permitted to do so. Just as they must not misuse company property, they must not dispose of any company property in an unauthorized manner, such as by selling, loaning or giving it away without proper permission. Job Performance DAGON INTERNATIONAL LTD is committed to providing quality and efficient service to all customers, and every employee has an important role to play. They are required to perform tasks assigned in a responsible and reliable manner and to manage time at work efficiently, without wasting company time and resources by taking part in unauthorized activities including, but not limited, to trading, gambling or political activities on the premises. Dealings with other Employees At all times, every employee has a responsibility to treat colleagues with respect and consideration. Improper behavior includes, but is not limited to, discrimination or harassment in any form such as bullying, intimidation, threats, ridicule, sexual, racial or verbal abuse, insults, gestures, willful or serious insubordination, physical violence etc. DAGON INTERNATIONAL LTD will not tolerate these behaviors and will take disciplinary action including termination or dismissal. While on duty, employees must not conduct themselves in such a manner that will interfere with or prevent other employees from carrying out their duties properly. Customers and Business Partners Honesty in all dealings with the Government, businesses and other organizations is essential. Making of payments or payments in kind such as gifts or favors to influence individuals to award business opportunities to DAGON INTERNATIONAL LTD or to make a business decision in DAGON INTERNATIONAL LTD’s favor is prohibited. Employees must always seek any third party’s confidential information through the proper authorities. If given such confidential information, employees must ensure that they are entitled to have it, and obey the rules of having such information, if any. They must always maintain good relationships with customers which is vital to the success of the business. Customers must feel that they are getting the highest standard of service from a company which listens to them and is responsive to their needs. Information about customers and business partners must remain confidential and should only be imparted with full authority to do so. Alcohol & Drugs Drugs and/or alcohol can impair an individual’s capacity to perform his/her job safely, efficiently and with respect for colleagues and customers. The use of such substances may result in injury or a threat to the well-being of an individual, colleagues, customers or members of the public. An employee must attend work in a fit state and is not to be under the influence of alcohol or drugs during working hours. Involvement with the manufacture, possession, use, distribution, sale, purchase, or transfer of illegal drugs is strictly prohibited. Official Records Information is a valuable asset of DAGON INTERNATIONAL LTD and its integrity depends on the honesty, completeness and accuracy of its records. This means that anyone preparing the company’s records and reports must be diligent in assuring the accuracy and completeness of all data, records, reports and expenditure connected with the company. Employees must keep copies of company records such as installation data, customer records and test data at a safe location. For financial record keeping purposes, employees must not engage in any practice or procedure which might conceal, facilitate or constitute bribery, kickbacks, improper gratuities or other illegal or improper payments or receipts, or which might appear as such. Proprietary Information & Intellectual Property Many employees have access to information, which includes the trade secrets, know-how used by DAGON INTERNATIONAL LTD to distinguish its businesses and services from those of competitors, as well as sensitive private business information of a commercial, technical or financial nature such as prospects, agreements with customers, business partners, competitors, account plans, business proposals, negotiations and contracts. It is important that all company proprietary information is kept confidential. Employees have a duty to safeguard company information, bearing in mind ethical, legal ramifications and government regulations. Information of commercial value or of a sensitive nature must be tightly controlled. For example, when releasing information to a third party for a bid proposal, a Non-Disclosure Agreement (format provided by legal department) should be signed by the third parties, and information released is on a need-to-know basis. Any trademark, copyrights, patents, designs, registered designs, proprietary information and all other intellectual property rights developed and commissioned by the company belong to DAGON INTERNATIONAL LTD. Employees are reminded not to infringe any third parties’ rights including, but not limited to, any third party intellectual property rights, copyrights, patents and trademarks. DAGON INTERNATIONAL LTD will hold exclusive property of any invention, discovery, design or improvements made. This could also include inventions employees may create which relate to the company’s business, regardless of whether the invention or designs are patentable or are capable of being registered or copyrighted. Employees must report these inventions to the company and shall, at the company’s request and expense, disclose information relating to the invention and do what is required to obtain patents or industrial rights relating to the invention. The patents will be in the name of the company or its nominee and the employee will not be entitled to any payment for the invention. The company’s ownership of any intellectual property created by employees while with the company continues after they have left service. When employees leave the company for any reason, including retirement, they must return all the company’s property, including all documents and records in their possession, and they must not disclose or misuse company confidential information. Employees are also responsible for protecting information provided in confidence by any third party, such as a customer, supplier or a partner, after they leave the company. Disclosure of Official Documents, Information and Trade Secrets All documents, papers and information acquired in an employee’s official capacity or otherwise should be treated as confidential and trade secrets of DAGON INTERNATIONAL LTD. Employees must not copy, reproduce, extract, translate or in any way deal with them in a manner that is not authorized or allow others to do so, or disclose, publish or communicate them to the Press or to individuals whether directly or indirectly unless it is in the course of their official duties or if it is lawfully required or authorized by any Court of law or with authorization from the Management. This clause shall continue to apply even after they are no longer employed by DAGON INTERNATIONAL LTD. Conflict of Interest A ‘conflict of interest’ arises when employees have a competing professional or personal interest that would either make it difficult to fulfil their duties properly, or would create an appearance of impropriety that could undermine customer or public confidence. Employees must do nothing that conflicts with the interests of DAGON INTERNATIONAL LTD, or anything that could be construed as being in conflict, for example, participating in the evaluation/approval of award to a vendor in which an employee has a vested interest (either personally, or through close relatives). Employees should declare/disqualify themselves from handling transactions which put them, whether perceived or real, in a position of conflict. Employees must avoid all situations which could result in conflicts of interest. They should comply with reporting and disclosure requirements of potential or actual conflicts of interest, and disclose any matters which could reasonably be expected to interfere with their professional duties. Business Dealings Employees should not engage in any outside business dealings that involve or could appear to involve, a conflict between their personal interests and the interests of DAGON INTERNATIONAL LTD (i.e. conflict of interests). Employees must not have any direct or indirect financial or business interest in or dealings with competitors, suppliers, customers or anyone else with whom they are engaged in a business relationship on behalf of DAGON INTERNATIONAL LTD, which might or might appear to, create a conflict of interest, or impair the judgments they make on behalf of DAGON INTERNATIONAL LTD. They should also not engage in any personal business dealings which detract from or conflict with their employment in DAGON INTERNATIONAL LTD. Employees must avoid situations where their loyalties may be divided between DAGON INTERNATIONAL LTD’s interest and those of a customer, supplier or competitor. Employees must not take advantage of any opportunity for personal gain that rightfully belongs to DAGON INTERNATIONAL LTD. They should avoid putting themselves in any situation which might, or might appear to put them at a personal advantage, and they must report any potentially compromising situation to their supervisors promptly. Employment Outside DAGON INTERNATIONAL LTD Employees should not engage in any outside employment or hold any position without the prior written consent of a Director unless such employment has been arranged or is undertaken in connection with the performance of their responsibilities and duties. If employees are considering accepting an external appointment, they must consider if accepting this position may give rise to the possibility of conflict. If they have been given permission to take on such employment or to have other business relationships, they must ensure that these activities do not negatively affect their ability to fully and effectively perform their role for DAGON INTERNATIONAL LTD or DAGON INTERNATIONAL LTD’s reputation and/or its services to customers or DAGON INTERNATIONAL LTD’s current or future business plans. Insider Trading Employees must not use “inside” information – information which has not been made available to the public and which may materially affect a corporation’s stock price – as the basis for purchasing, or selling, shares in the company, or any other company with which they have dealings. Such information may include unannounced earnings, dividends or potential acquisitions. Employees must not engage in, or procure another person to engage in, any share transactions with respect to the shares of the corporation, whether it is for themselves, anyone else or for DAGON INTERNATIONAL LTD, when in possession of inside information. Gifts and Hospitality The acceptance of gifts from customers, existing and/or potential, business partners, suppliers, contractors, competitors or members of the public is prohibited as it may create a situation of conflict or potential conflict of interest. Retention of Gifts Gifts not exceeding US$100 or it’s equal value in MMK on date of occurrence, can be retained by the employee. All gifts exceeding US$100, or it’s equal value in MMK on date of occurrence, must be recorded in a registry maintained by the relevant business head detailing the description of the gift, the name of the person providing the gift and the manner in which such gift was disposed of. Gifts exceeding US$100, or it’s equal value in MMK on date of occurrence, can be retained by the employee if it has been declared to and approved by the relevant business head. It should be noted that retention of gifts is allowed only if they are received under non-obligatory circumstances. As business lunches/dinners are an accepted mode of hospitality, these need not be declared but care must be exercised while accepting such meals. These should be infrequent. The sole purpose must be for enhancement of a business relationship and not for reciprocity. Dealing with the Media It is important that news about all company activities – from new partnerships to new services – be properly coordinated. All media requests for information and interviews should be referred to the appropriate responsible or Head. Statements made in any online forum (e.g. web logs or blogs) or social networking sites (e.g. Facebook) are considered to be public statements. No comments regarding DAGON INTERNATIONAL LTD, its business, products, services, strategy or practices should be made without prior approval from Management. Where employees do participate in blogs or any other online space, even personal sites maintained outside of work hours, they should take care to ensure not to act in conflict with the best interests of DAGON INTERNATIONAL LTD. Fraud Where an employee has concerns, or receives information about any fraud in connection with the affairs of DAGON INTERNATIONAL LTD, it is the employee’s responsibility to report those concerns or information. DAGON INTERNATIONAL LTD adopts a “zero tolerance” approach to fraud and has implemented a formal policy, the Whistleblower Protection Policy which sets out the procedures for reporting and investigating fraud in connection with the business and affairs of DAGON INTERNATIONAL LTD. Penalties Breaches of this Code will result in disciplinary action including termination or dismissal, as well as compensation for damage caused. The positions of the words in the above paragraph should be adjusted as follows: Fair working conditions We commit to provide our employee fair and competitive wages based on performance and ethical conduct. We protect employee from unfair or unethical working conditions, including bonded, forced or child labor, or any unsafe working conditions. Diversity We treat our employee fairly, equally and respectfully. We expect employee to demonstrate respect toward each other and we do not tolerate any form of harassment or discrimination. We seek to create an inclusive work environment where employee regardless of their backgrounds can contribute to their potential. We appreciate the diversity and individuality of our employee and do not discriminate based on personal characteristics such as nationality, gender, age, ethnicity, religion, sexual orientation or disability. We believe a diverse workforce is critical to our success. We therefore attract, develop and retain highly talented people with diverse backgrounds and inclusive mindsets. Fair evaluation and development The evaluation of an employee’s performance considers both achievement on objectives as well as adherence to our values and behaviors. We offer opportunities for our associates to develop, grow and continuously improve individual skills to strengthen the competencies of DAGON INTERNATIONAL LTD as a whole. Customer Customer benefit and safety We expect our employees in all areas of our business to focus on providing best customer services and innovative solutions while adhering to the respective laws governing those activities. We strive for the highest customer satisfaction. We listen our customers and provide solutions that add value and create mutual benefit for both parties. Customer information We will endeavor to protect the personal information of customers and everyone else with whom we engage in business, in accordance with the letter and spirit of privacy laws. Quality and safety We discover,develop and manufacture high-quality products and services that meet all regulatory requirements, and pursuequality beyond compliance in both our products and processes. We protect our customer safety by identifying,assessing,managing and reporting any risks in a timely manner. Business Partners Anti-bribery and corruption We adopt zero tolerance to any form of bribery or corruption.We do not bribe any public official or private person and we do not accept any bribes. We always maintain honest and fair relationships with business partners, government agencies and public authorities. Fair competition We are committed to fair and free competition and will not breach competition laws and regulations. Marketing practices We market and sell our products and services in compliance with all applicable rules and regulations, and in line with high ethical standards. This commitment also applies to all our other activities relating to the commercialization of our products. Commitment to all laws and regulations We comply with all laws and regulations applicable to our activities. We also implement and comply with our internal policies. Third party integrity We expect third parties with whom we work to comply with the law, to adhere to ethical business practices, and to observe our standard requirements concerning labor, health, safety, environmental protection and management systems. Shareholders Financial integrity We do not compromise our financial integrity. Financial risks and operational measures must be appropriately reviewed and approved. We provide timely, accurate and complete financial information to our shareholders. We maintain effective controls over financial reporting to ensure a complete and accurate record of our financial transactions. Business continuity We believe that business continuity management is critical for our employees, partners, customers, associates and other stakeholders, and is part of responsible management practice. In the event of an emergency or significant business disruption, we are committed to doing our utmost to ensure uninterrupted supply of key products and services. Safeguarding corporate assets We work to protect assets of all business entities of DAGON INTERNATIONAL LTD. This applies to our employees, reputation, intellectual property, information, products, property and other assets. We properly use and maintain assets of DAGON INTERNATIONAL LTD and ensure that they are protected from misuse, loss, theft and waste. We protect our investments in intangible assets by obtaining, enforcing and defending intellectual property(IP) rights and by maintaining confidentiality of sensitive information. Information security We protect the confidentiality, integrity and availability of critical information, regardless of its form and location. Conflict of interest Personal interests must not influence our business judgment or decision making. Associates must disclose actual or potential conflicts of interest to their supervisor. We recognized that a conflict of interest may arise without any willful action on our part of changes in circumstances may create a conflict or appearance of a conflict in situations where previously none existed. Disclosure is mandatory; failing to disclose a conflict of interest is a violation of the code. Society Corporate citizenship DAGON INTERNATIONAL LTD has a long standing, reputation as a responsible corporate citizen. To be responsible business entity, we strive to achieve business success in ways that reveal respect for people and planet and uphold the values and high standards of ethics. We demonstrate respect for people and planet that considering long term and short-term impacts to the environment and community when we make business decisions. We are committed to the principles of UDHR and United Nations Global Compact, the world’s largest corporate citizenship initiative. Environmental management and compliance A number of environmental laws, standards, requirements and policies apply to our business operations and practices. We follow the environmental requirements such as conserving energy, water, raw materials and other natural resources, and complying with environmental permits and health and safety requirements. We make efficient use of natural resources and minimize the environmental impact of our activities. Transparency We are open and transparent with respect to our business principles and practices and comply with applicable laws and regulations. We are responsible for preparing company policies, reports or contributing information, we ensure that the disclosures are accurate,reliable and complete. Data privacy We respect the privacy rights of our employees, customers, partners and other stakeholders. We inform individuals of collection and processing of their personal data, allowing them to make informed decisions and exercise their rights.We collect and process personal data for specific and legitimate business purposes only and secure such data against unauthorized access. Corporate social responsibility (CSR) By actively contributing to educational, social, ecological, cultural, and other projects and programs, we strive to contribute to the solution of societal problems. We enthusiastically promote and engage in social contribution activities that help strengthen communities to be enrichment of our society.

Grievance Mechanism

1. The Grievance Mechanism of Dagon Group is designed to handle the various kinds of grievance, in a proper and structured manner. The grievance is the claim made by any individual stake holder or a group for justification who are not satisfied with or who feel affected by the policy or practice of Dagon Group or any person representing the Group.The claimants may be internal or external stake holders including: (a) Employees; (b) Customers or Clients; (c) Investors /Shareholders; (d) Suppliers and Creditors; (e) Government Departments and Authorities; (f) Community Members; (g) Labour Organizations. Key Points to note 2. The internal grievances unresolved may lower the morale and efficiency of employees and may bring about negative impact on the work environment. The external grievance is injurious to the public image of the company and may cause both social and economic risks.The grievances should be seriously taken into account and the company needs to carefully listen to the voice of the aggrieved. Hearing plays a vital part in the grievance process which will be recorded in writing from the beginning to end.Based on sufficient information, we can determine the level of justification involved in the grievance and the settlement will be reached without bias and delay. The complaint will be dissolved amicably with Win-Win attitude. We expect to inspire public trust and to encourage employee motivation through the justified and fair result of grievance. Causes of grievance 3. The causes of grievance may vary with nature of the work and type of the claimant. For employees, the causes are often concerned with working conditions, attitude and behavior of supervisors, pay, overtime, promotion, favoritism, inadequate working tools and safety device, faulty machines,bullying and harassment, misinterpretation and misapplication of policies etc.,. The customers and clients may ask about the quality of products and service where investors may have the problems with buy or sell orders. Suppliers are likely to be anxious about debt loss or late payment. Community members may approach the company for a land dispute. The labour organizations will stand for the rights of their members. Settlement procedure forInternal Stake Holders (Employees) 4. The following steps will be taken in the settlement procedure for internal stake holders (employees): (a) Firstly, the employee has to raise the problem with the immediate supervisor in person or in writing; (b) The immediate supervisor will arrange a meeting as soon as possible depending upon the urgency of the case within 24 hours from the time receiving the claim; (c) The meeting will be held in a secure and quiet place without interruption from the surrounding; (d) In the course of meeting, the supervisor will be assisted by a junior staff member for record keeping and the employee may be accompanied by a fellow worker; (e) The supervisor will carefully listen to the grievance of the employee and ask questions and may invite other persons involved and ask them for obtaining the facts; (f) The employee may also present the evidence as he or she thinks it necessary; (g) After sufficient hearing and discussing with the employees, the supervisor will resolve the grievance and communicate his decision to the employees within 72 hours after the meeting. Referral to higher level meeting 5. The case will be referred to a meeting with a more senior supervisor or divisional director when the immediate supervisor thinks that it should be settled at the higher level given the nature and seriousness of the problem. The grievance will be investigated and reviewed taking sufficient time before the previous decision is revised or approved. At that meeting, a representative of Human Resource Department will be present. The similar referral will be made when the employee is not satisfied with the decision of the immediate supervisor at the initial meeting. The case will be decided within 15 working days after receiving it at the higher level meeting. Referral to Contact Point 6. The employee who is dissatisfied with the resolution of the higher level meeting may resort to the Contact Point designated for employee matters where the grievance may be filed by email or telephone or in person. At this stage, the Contact Point Official designated to deal with employees will take notes of the problemandreply to the claimant immediately if the he or she has answer on hand. In some cases, the Contact Point may need more time to review the question and to find more facts and may decide to refer the case to a third party. Settlement Procedure for External Stake Holders 7. The aggrieved stakeholders other than the employees are advised to directly approach the relevant Contact Point and proceed for settlement of their grievance as specified in the Contact Point Statement.The following steps are involved in Contact Point Procedure: (a) Acceptance and registry; (b) Identification of the problem; (c) Documentation and review of the data; (d) Investigation and inspection of evidence; (e) Determination of the cause of problem; (f) Decision of the action to be taken; (g) Reply to claimant; (h) Implementation of the decision. (Please, see also Contact Point Statement) http://dagon-group.com/contact/contact-2/

Safety Management System

Work Place Health and Safety

In accordance with the guidelines provided in our Human Rights and Labour Standards Policy, we safe guard all the employees and stake holders by eliminating or minimizing the health and safety risks at the workplace. We are committed by our Code of Conduct to provide a healthy and safe work environment for employees, customers, business partners and visitors highlighting the personal responsibility of every employee to support this commitment.

Quality and Safety

As provided in our Court of Conduct, we discover, develop and manufacture high-quality products and services that meet all regulatory requirements, and pursue quality beyond compliance in both our products and processes. We protect our customer safety by identifying, assessing, managing and reporting any risks in a timely manner.

Security and Cleaning

We employ cleaning staff and security guards to ensure the health and safety of our customers and employees in our work places including shopping malls and offices.

Donation Policy

DAGON INTERNATIONAL LTD

DOCUMENT NO:	DIL 014/2018
DOCUMENT TITLE:	DONATION POLICY
DATE:	08-08- 2018	REVISION NO: 001

Donation Policy

Policy All Donations provided by the Company (be they in cash or kind) must be compatible with business activities and reflect the commitment to operating in an ethical manner. Donations will not be given to organizations that the Company is in illegal or financial conflict with or which connects the Company to any political party or group. This policy does not apply to sponsorship.
Scope This policy applies to all Employees and shall be communicated to them at the outset of our business relationship and as appropriate thereafter.(i) Charitable donations by the Company may only be made where: • the donation is made in compliance with applicable laws; • the donation is not made to secure an improper business advantage; and • the donation is made to a properly established charity and there is a valid charitable purpose for the donation.(ii) The Officers meeting will approve an annual donations budget of funds or goods to be donated. All donations, whether in cash or in kind, must approved by the Officers Meeting Any use of the Company logo or trademarks must be referred for approval.(iii) The company will only make donations to non-profit legal entities (institutions or organizations) that are duly registered with the competent authorities of the country. Donations to natural persons or legal entities of a political nature (political parties or funders of political campaigns) are prohibited.(iv) Donations must not be made or offered in conjunction with, as part of or in relation to any bid, tender, contract renewal or prospective business relationship.(v) The Company will not enter into any charitable Donation agreement with an organization as a means of gaining favourable terms from that organization or its affiliates/connected parties in any other business agreements.(vi) Charitable sectors are:1) Humanitarian charities 2) Disaster relief charities 3) Environmental charities 4) Health charities 5) Education charities Total donations should not exceed USD 50,000 per annum.

Qualifying donations To qualify for the donation tax deduction, your corporation must make a donation to a qualified recipient. Qualified recipients are generally those organizations which can issue donation receipts for the gifts received from individuals or corporations. They can be charitable organizations, public foundations or private foundations. Typically, a registered charity is a qualified recipient. In this article, the terms qualified d and registered charities are used interchangeably.
Responsibilities • Ensure any Donation is compatible with the Company’s values and ethical compliance such as the Anti-Corruption agreement • All Donations must be approved by the CRO and reported to the officers’ meeting. A record of all Donations should be maintained for audit purposes. • Any Employee who breaches this policy will face disciplinary action, which could result in dismissal for gross misconduct. • All Employees have the responsibility to read, understand and comply with this policy. Employees should avoid any activity at all times that might lead to a breach of this policy. • This policy should be read in conjunction with the Company’s Anti - Corruption agreement, Entertainment rule, Purchasing rules and Code of Ethics. • Employees are encouraged to raise concerns about any instance, or suspicion, of malpractice at the earliest possible stage through their officer or other available reporting mechanisms. • The donation certificate is handed to DAGON after donation.
Monitoring and Review • The Company will establish and put in place appropriate performance measures and reporting systems to monitor performance against metrics and compliance with the relevant policies, procedures and controls. • The management will monitor the effectiveness and review the implementation of this policy, regularly considering its suitability, adequacy and effectiveness. Any improvements identified will be made as soon as possible. • Internal control systems and procedures will be subject to regular audits to provide assurance that they are effective. • Employees are encouraged to raise concerns about any instance, or suspicion, of malpractice at the earliest possible stage through their officer or other available reporting mechanisms. • The donation certificate is handed to DAGON after donation.
Monitoring and Review • The Company will establish and put in place appropriate performance measures and reporting systems to monitor performance against metrics and compliance with the relevant policies, procedures and controls. • The management will monitor the effectiveness and review the implementation of this policy, regularly considering its suitability, adequacy and effectiveness. Any improvements identified will be made as soon as possible. • Internal control systems and procedures will be subject to regular audits to provide assurance that they are effective.

CSR Policy

Risk Management Policy

DAGON INTERNATIONAL LTD

DOCUMENT NO:	DIL 015/2018
DOCUMENT TITLE:	RISK MANAGEMENT POLICY
DATE:	08-08- 2018	REVISION NO: 001

Risk Management Policy

Statement of Policy

A “risk” is defined as anything that threatens to prevent DAGON from achieving its business objectives. It is the policy of DAGON to ensure that the risks are identified, analysed and managed systematically and appropriately. In order to implement its policy, DAGON aims to conduct effective risk management by operating the processes described below.

Approach to Risk Management

Business development (Strategies/practices, joint ventures, acquisition and disposals) 2. Financial management, cash flow and debt management 3. Operational performance 4. Statutory responsibilities 5. Health and Safety 6. Environment 7. Reputation

The Board considers it essential that all levels of management and employees have knowledge of and are made aware of the types of risks involved in both planning activities and day to day performance aspects of the business. Apart from senior management accountability, every employee is responsible for managing risks in his or her work supported as necessary by expert advice and assistance, both internal and external. It is the Board’s aim to engender a culture in which risks are communicated to appropriate levels in DAGON and information on risk is shared through effective communication. This enables appropriate action to be identified and taken.

Risk Management Process

Risk management within DAGON is aimed to be comprehensive, systematic and continually improved and based on constant monitoring of business risks. Risk analysis identifies the risks to which DAGON is exposed, the basic causes of each risk, the impact of its potential realization and assesses how that risk should be managed. This includes analysis of DAGON’s operating environment, business processes and information used in decision making. Any negative consequences of taking a risk are compared with the benefit derived from it and decisions are made accordingly. Following risk analysis, DAGON shall determine whether the risk is acceptable. If it is decided that the risk is to be taken, then an assessment shall be made as to how the risk is to be managed, which may be by one or more of the following methods:

Acceptance of the risk (i.e. do nothing) • Transfer of the risk to a third party (e.g. insurance or outsourcing) • Reduction of the risk (its impact or likelihood) through internal controls.

Identify and prioritize the significant risks faced by DAGON
Identify owners for each risk • Set out methods by which each risk is managed • Set out any action plan required to improve control mechanisms.

Responsibility for Risk Management

The Board is responsible for identifying and managing the risks arising from the strategic objectives and policies which it sets. In addition, the Board has overall responsibility for risk management. The Board shall, on a quarterly basis, monitor and, where necessary, act upon the aggregation of risks across DAGON and the efficacy of the risk management process, including the actions to be taken. In addition, the Board shall undertake a formal annual review. Except in relation to the risks for which the Board has retained direct responsibility, the Board has delegated the responsibility for implementing the process of risk management to operational Managing Director/CEO. The responsibility is allocated in each and every concerned committee and department as well as business units. Operational Managing Director/CEO is responsible for ensuring that:

The process of risk management is operated within the approval risk management policy framework and that it is implemented satisfactorily.
Key risks are identified and assessed, that management responsibility is properly allocated and that monitoring is carried out to ensure that risks remain adequately identified, analysed and controlled. Each business unit executive director or other identified risk owner shall be responsible for:
Regularly reviewing the risk register and ensuring that the risk management and control systems in their area are appropriate.
Developing an open and transparent culture for the identification and management of risk and encouraging employees to instil risk awareness in their behaviour.
Demonstrating that risk issues and any new risks are considered, via an explicit item on the Leadership Teams’ agenda.
Ensuring ownership of risks is properly allocated to permit clear responsibility for controls and action plans.
Ensuring that support and assistance is provided to all employees in fulfilling their individual risk management duties.
Ensuring that appropriate employees are aware of the key risk issues facing DAGON.
Providing quarterly reports on risk management activities to Board which should aim to assess the risks in the area covered and identify steps to mitigate such risks. Each employee shall, in the context of their business unit objectives, be responsible for:
Identifying risks surrounding their work. • Implementing and operation controls over those risks through application of DAGON policy and processes. • Highlighting any areas for concern (e.g. new risks, internal control weaknesses or breakdown) through normal management controls.

An internal management committee will be responsible for monitoring and overseeing the operation of the risk management process. It will report to the Audit Committee, Managing Director/CEO, the Board of Directors, at least on a bi-annual basis. In carrying out its monitoring function, the risk management committee aims to review the quarterly reports it receives from business units, to consider and, where necessary, make recommendations or changes to improve the effectiveness of DAGON’s internal controls. Undertake an annual assessment, the results of which will be reported to the Audit Committee, to enable the Board to make its annual statement on internal control. In this context, the risk management committee aims to consider, in particular, any changes in the risk profile of DAGON, the scope and quality of the ongoing management of risk and internal control and the extent and effectiveness of the regular reporting and monitoring process.

Dagon Group Of Companies