Articles

To ensure that the information disclosed in the Sustainability Report meets the expectations of stakeholders, Avalue has adopted a four-step process to determine its material sustainability topics:

1. Understanding the organizational context
   
   
2. Identifying actual and potential impacts of sustainability issues
   
   
3. Assessing the significance of the impacts
   
   
4. Reporting on material sustainability topics

Based on the comprehensive evaluation process, Avalue finalized seven material sustainability topics for 2024. These topics were determined through a systematic approach involving stakeholder engagement, questionnaire-based scoring, expert reviews, and cross-departmental discussions. The final results reflect the topics with the most significant economic, environmental, and social impacts, as well as those most relevant to stakeholder expectations.