It is against the law to keep, distribute or sell pornographic materials, under the Section 292 of Penal Code, Section 29 and 30 of the Film Act and also Undesirable Publication Act.
Hence, if employees are offending any of the above, company shall treat it as gross misconduct if he has accessed such material using the company property, regardless time and location. To some extents, this shall be treated as dismmisal.
However, as a good HR practices, you should established an ITpolicy with your IT department as well as stating the desirable conduct of your employee in Code of Ethic as corporate governance, and at least your employees are aware of it.
