Avalue places importance on the timely identification of critical concerns, legal and regulatory compliance, and stakeholder communication. Based on the principle of materiality, the Company reviews the actual and potential impacts that its operations may have on stakeholders across economic, environmental, and social dimensions. Through material topic identification, stakeholder engagement, internal risk management, and compliance management mechanisms, Avalue continuously monitors matters that may materially affect operations, shareholder rights, employee safety, customer relationships, supply chain stability, and environmental management.
In 2025, Avalue strictly complied with applicable laws and regulations in the jurisdictions where it operates across economic, environmental, and social dimensions. The Company incurred no significant fines for regulatory violations and was not subject to any non-monetary sanctions. A significant fine is defined as an aggregate penalty exceeding NT$1 million. The Company also had no material events requiring disclosure through the Taiwan Stock Exchange or the material information disclosure mechanism of the Market Observation Post System.
To ensure that material information is communicated in a timely, accurate, and transparent manner, Avalue follows internal information disclosure and compliance procedures to assess whether operational events meet the materiality threshold. Where an event involves material operational changes, financial impacts, regulatory penalties, environmental or social impacts, corporate governance matters, or other circumstances that may affect the rights and interests of shareholders or stakeholders, the Company will make announcements and communicate in accordance with applicable laws and disclosure requirements. Avalue also responds to stakeholder concerns regarding material topics and operating conditions through shareholders’ meetings, investor conferences, the Market Observation Post System, the corporate website, sustainability reports, customer and supplier communication mechanisms, employee communication channels, and engagement with financial institutions.
Going forward, Avalue will continue to strengthen its critical concern identification and reporting mechanisms. The results of material topic identification and stakeholder engagement will be incorporated into operational management and sustainability strategy reviews, ensuring that the Company can identify material risks and opportunities in a timely manner and respond to stakeholder expectations transparently and responsibly.