山东章鼓: 年报信息披露重大差错责任追究制度（2025年7月）

Core Viewpoint - The company has established a responsibility accountability system for significant errors in annual report information disclosure to enhance the quality and transparency of its disclosures [2][3]. Group 1: General Principles - The system aims to ensure the authenticity, accuracy, completeness, and timeliness of information disclosure in accordance with relevant laws and regulations [2]. - The responsibility accountability system applies to directors, senior management, subsidiary heads, controlling shareholders, and other personnel involved in annual report information disclosure [2]. Group 2: Conditions for Accountability - Accountability will be pursued in cases of violations of laws, regulations, or internal controls that lead to significant errors or adverse impacts in annual report disclosures [3]. - Specific conditions include failure to follow disclosure procedures, lack of timely communication, and other personal reasons leading to significant errors [3]. Group 3: Severity of Accountability - Accountability may be increased for severe cases where personal subjective factors are the cause, or if there is interference with the investigation process [4]. - Mitigating factors for accountability include preventing adverse outcomes, actively correcting losses, and circumstances beyond personal control [4]. Group 4: Forms and Types of Accountability - Forms of accountability include corrective orders, economic penalties, and potential dismissal depending on the severity of the incident [5][6]. - The board of directors is responsible for interpreting and revising the accountability system [6].