Articles

To ensure that the information disclosed in the sustainability report can appropriately respond to the concerns of stakeholders and reflect the actual and potential impacts of the company’s operations on the environment, society, and corporate governance, following the principle of materiality in the gri 2021 standards, a systematic process for identifying material topics was established. The entire process includes the following four steps.

For the 2025 reporting year, due to the ongoing integration and construction of the new sustainability information platform and questionnaire tools, Avalue did not re-conduct a comprehensive major topic questionnaire survey. To ensure that the material topics still reflect the actual and potential, positive and negative impacts on the economy, environment, and people (including human rights) from the company's operational activities and business relationships, Avalue adopted a yearly review mechanism. Each working group will review the operational and value chain changes, legal and industry trends, risk events, and the opinions collected from the existing stakeholder communication channels. Reference will be made to industry sustainability disclosure practices and international trends in sustainable development to assess the impact degree, scope, and potential occurrence possibility of each topic.

After consolidation by the ESG OFFICE, the results of the yearly review will be submitted for review by the Sustainability Development Committee. It was confirmed that no major operational or sustainability impacts occurred in the 2025 reporting year that would change the previous major topic ranking. Therefore, the material topics for this year remain unchanged, and they will continue to be supervised by the Board of Directors for related management measures and disclosure situations. Avalue plans to complete the integration of the new platform and questionnaire tools in 2026 and restart the complete majority significance identification and stakeholder engagement operations, and disclose the updated identification methods, evaluation processes, and analysis results in the next Sustainability Report.