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Materiality Analysis

Publish Date

31 Aug. 2022

Figure 2.2.1 Process Flowchart of Materiality Analysis

Avalue Technology uses the United Nations' 17 Sustainable Development Goals (SDGs) and the Global Reporting Initiative (GRI) Sustainability Reporting Standards as guidelines. We also reference industry experience to assess and analyze the level of stakeholder concern for each sustainability issue group. Based on the simulation results, we conduct a significant issue analysis regarding the level of concern and impact.


We invite department managers and above, as well as the sustainability development team, to analyze the internal and external impact of each sustainability issue group on the company's operations. We then formulate strategic approaches to address significant issues, aligning them with the organizational business strategy. Targets are set for each operation, and cross-departmental teams meet to discuss improvements and reviews. We periodically assess and review the effectiveness of our management policies, using them as reference indicators for our company's sustainability policies.

In the future, Avalue will actively encourage stakeholders to participate in identifying, understanding, and responding to sustainability issues and mutual concerns. We will report to stakeholders, explain decisions, actions, and performance, and invite stakeholders to evaluate our organizational performance. This will help us formulate management policies and performance measurement systems. We will use the results of these reviews to provide information for the identification process in the next reporting cycle.

Identifying Material Issues

Figure 2.2.2 Results of significance

We analyze and prioritize the stakeholder concerns and the significant impacts on the economy, environment, and society related to various issues of concern. We then create a matrix chart of major issues for Avalue Technology.


After identification and analysis, we have identified fifteen stakeholder concern issues. Based on the level of concern for each issue and the potential impacts on the environment, economy, and society, we conduct a significant assessment and analysis. As a result of this analysis, we present responses to eight major issues: financial performance, integrity and regulatory compliance, green design and product responsibility, corporate governance and risk management, occupational health and safety, information security and customer privacy, employee rights and diversity, and supply chain management.


In addressing the key concerns of these major issues, Avalue Technology outlines the sustainability impact on the company and stakeholder concern within the scope, thematic boundaries, time frames, and other principles. For individual significant issues, we define their boundaries and, following the GRI guidelines, list the strategic policies, implementation details, and medium-to-long-term objectives for each major issue.


Figure 2.2.3 Major Issues Identification Diagram

Significant Issue Boundaries and Corresponding GRI Standard Topics

We assess the impact of the primary significant issues, whether they occur internally or externally within the organization, and determine the level of disclosure. Among these, "Information Security and Customer Privacy" and "Green Design and Product Responsibility" are unique issues that do not correspond to GRI Standards.

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