Avalue values communication and interaction with stakeholders. Operational activities cover product R&D design, procurement, production manufacturing, quality management, sales and services, supply chain collaboration, and customer application support, all of which have close interactions with diverse stakeholders. To ensure that the sustainable strategy responds to the actual operations and external expectations of the company, Avalue uses a systematic identification process to identify stakeholders with value chain and sustainability impact, serving as the basis for subsequent communication and major topic evaluation.
Avalue identifies stakeholders in accordance with the five attributes of the AA1000 Stakeholder Engagement Standard (AA1000SES): dependency, responsibility, influence, diverse perspectives, and tension. Dependency assesses whether stakeholders depend on Avalue's operations, products, services, or decisions—for example, employees and other workers with respect to employment and the workplace environment, suppliers with respect to business relationships, and customers with respect to product quality and technical support. Responsibility examines whether Avalue has legal, contractual, commercial, or ethical obligations to the stakeholder—for example, information disclosure to shareholders and investors, regulatory compliance with government authorities, and credit and financial-information communications with financial institutions. Influence assesses the extent to which a stakeholder may affect the Company's operations, reputation, strategic direction, or market expansion—for example, customer demand, business-partner collaboration, supply-chain stability, and capital-market confidence.
Moreover, 'diversity of viewpoints' ensures that the company considers opinions from different backgrounds, roles, and perspectives during the identification process, avoiding judgments based solely on a single department or operational angle. 'Attention tension' identifies objects with high concern, potential expectations, or potential conflicts regarding company operations or sustainability issues, such as those highly concerned with carbon management, product responsibility, information security, occupational health and safety, supply chain management, and corporate governance. Through these principles, Avalue can better grasp the interaction and concern levels of different stakeholders with the company.
To enhance the integrity and representativeness, Avalue also referenced the principles of the GRI Standards, including entities that may be affected by the company's operational activities or may influence the company's operational decisions and sustainability performance, such as shareholders and other investors, financial institutions, government agencies, employees and other workers, customers, consumers, business partners, suppliers, local communities, non-governmental organizations, social welfare groups, and public associations. During this process, Avalue further analyzed these entities based on interaction frequency, impact degree, responsibility relationships, and topic attention levels, and conducted a comprehensive evaluation of the actual negative impacts, potential negative impacts, actual positive impacts, and potential positive impacts that the company may have on each stakeholder. Ultimately, after external experts summarized the questionnaire results and evaluation recommendations, they discussed and confirmed these with senior management, determining the six important stakeholders for Avalue in 2025, namely employees and other workers, business partners, shareholders and other investors, suppliers, customers, and financial institutions.