Avalue continues to integrate sustainability into corporate governance, environmental management, and operational decision-making. The Company strengthens ESG performance management and connects corporate sustainability performance with the use of capital through sustainable finance mechanisms, thereby fulfilling its long-term commitment to sustainable operations.
Avalue participates in Cathay United Bank’s sustainability-linked loan program, under which ESG assessment performance and greenhouse gas emissions management are incorporated into sustainability performance indicators. These indicators serve as important reference points for advancing corporate governance and the low-carbon transition. The review for the current year showed that Avalue achieved the agreed ESG rating target, demonstrating continued progress in governance systems, sustainability strategy implementation, information disclosure, and stakeholder communication. In accordance with the terms of the sustainability-linked loan, Avalue became eligible for corresponding sustainable finance incentives, illustrating the tangible connection between sustainability performance and financial benefits.
In environmental sustainability, Avalue has established greenhouse gas inventory and emissions management mechanisms. The Company continues to strengthen Scope 1 and Scope 2 emissions inventories, data quality management, and reduction measures, while enhancing the credibility and transparency of emissions information through third-party verification. Avalue also participates in the CDP Commercial Banking Program jointly promoted by Cathay United Bank and CDP, using an international disclosure framework to review its environmental management practices and continuously improve its climate-related disclosure capabilities.
Through its proactive investment in carbon disclosure and environmental management, Avalue received Cathay United Bank’s Best Carbon Disclosure Award this year. This followed the Carbon Disclosure Pioneer Award in the first year and the Best Climate Action Award in the second year, marking the third consecutive year in which the Company received recognition through a green finance award. This achievement demonstrates tangible progress in carbon information disclosure, environmental data management, and sustainability transparency, while also reflecting Avalue’s continued efforts to respond to the expectations of financial institutions, customers, and other stakeholders regarding low-carbon transformation and climate governance.
Looking ahead, Avalue will continue to enhance corporate governance, deepen climate risk management, improve the quality of carbon emissions data, and strengthen the transparency of sustainability disclosure. Building on sound operations and supported by sustainable finance and external professional resources, the Company will continue advancing ESG practices and creating long-term, stable sustainability value for customers, investors, employees, society, and other stakeholders.