Avalue’s directors generally possess the knowledge, skills, and competencies required to perform their duties, covering business management, industry expertise, finance and accounting, law, risk management, and corporate governance. These capabilities support business decision-making, strategic guidance, and leadership oversight. To continuously strengthen professional capabilities and governance quality, Avalue encourages directors to participate annually in continuing education, including courses related to sustainable development. In 2025, the directors completed a total of 63 training hours, consistent with the Directions for the Implementation of Continuing Education for Directors and Supervisors of TWSE Listed and TPEx Listed Companies, which recommend at least six hours of training per director per year during each term. This demonstrates Avalue’s commitment to professional governance and continuous learning.
For details of director training, please refer to page 22 of the 2025 Annual Report under Corporate Governance Operations
To strengthen sustainability governance capabilities, the Sustainability Development Committee and the ESG Office regularly report to the Board on the progress, results, and future plans of sustainability initiatives. These reports enable the Board to understand major environmental, social, and governance issues and related implementation status. Topics include climate-related risks and opportunities, greenhouse gas management, green product design, supply chain sustainability, occupational health and safety, information security, diversity and equality, and material topic management. This process enhances directors’ overall knowledge, judgment, and oversight experience regarding sustainability. Avalue will continue to plan Board training and exchanges related to sustainability governance, supporting the integration of ESG considerations into corporate strategy, risk management, and major decision-making.
To ensure Board effectiveness, Avalue has established the Rules for Performance Evaluation of the Board of Directors and regularly evaluates the Board as a whole, individual directors, and each functional committee. The evaluation serves as a basis for reviewing governance quality, strengthening director capabilities, and optimizing Board operations. The 2025 evaluation covered the period from January 1 to December 31, 2025, and included the Board, individual directors, and all functional committees. The evaluation methods included Board self-assessment, functional committee self-assessment, individual director self-assessment, or other appropriate approaches. Results were presented on a five-level scale, where 1 represented very poor or strongly disagree and 5 represented excellent or strongly agree.
The Board performance evaluation covers understanding of the Company’s goals and missions, awareness of duties, participation in operations, internal relationship management and communication, professional competence and continuing education, internal controls, and the expression of specific opinions. These indicators are used to determine whether the Board and its members effectively fulfill their governance and oversight responsibilities. Overall, the 2025 evaluation results were favorable, indicating that the Board performed effectively in strategic oversight, governance operations, communication and collaboration, and professional contribution. Avalue will continue to use the results to strengthen Board mechanisms and as a reference for director selection, training planning, functional committee operations, and ongoing governance improvement.
In addition to annual internal evaluations, Avalue plans to engage an external professional institution every three years to conduct a Board performance evaluation. External objective review and professional recommendations will further assess Board composition, meeting efficiency, decision quality, functional committee operations, and participation in sustainability governance. Through a mechanism combining internal self-assessment with external evaluation, Avalue seeks to continuously improve the Board’s overall oversight capability and governance resilience, ensuring that the highest governance body can respond effectively to operational development, risk control, and sustainability transformation needs.
For details, please refer to page 23 of the 2025 Annual Report under Corporate Governance Operations.