The Board of Directors serves as the highest decision-making and oversight body for corporate governance, overseeing the company's overall operational strategies, risk management, and sustainability development direction, and monitoring the company's impact management in economic, environmental, and social dimensions through the Sustainability Development Committee's regular reports. The Board reviews major sustainability policies, annual goals, major topic identification results, and Sustainability Report disclosure content to ensure that the company's sustainability strategy and operational goals, legal requirements, and stakeholder expectations are interconnected.
Avalue sets up the 'Sustainability Development Committee' as the main mechanism for promoting sustainability policies and cross-departmental coordination, with the Chairman serving in this capacity, and with senior executives serving as committee members. The Board oversees the committee's operations, including progress of working groups, goal achievement status, major topic management results, risk and opportunity identification, and subsequent improvement directions, to ensure that the Sustainability Development Committee can effectively leverage resource integration, performance tracking, and risk reporting functions.
In the environmental dimension, the Board oversees greenhouse gas inventory, energy use management, waste management, regulatory compliance for green products, low-carbon product design, and related reduction measures through the reporting of the Sustainability Development Committee and the ESG OFFICE. For greenhouse gas management, the Board oversees the company's gradual improvement of the quality of Scope 1 and Scope 2 emissions data and evaluates the effectiveness of energy efficiency and reduction measures as a basis for subsequent carbon reduction planning and low-carbon transformation strategies. Additionally, considering that Avalue's main operations are in industrial computer research and development, manufacturing, assembly, and office operations, the company will still consider biodiversity and habitat protection in environmental impact assessments; if future activities involve new site construction, factory expansion, or activities that may impact the environment, they will be evaluated for environmental impact and regulatory compliance by the responsible unit, and the results will be reported to the Sustainability Development Committee or the Board based on their significance.
In the social and human rights dimension, the Board oversees issues such as employee care, occupational health and safety, training, community participation, public welfare activities, and infrastructure improvement through the sustainability governance framework. Avalue values the basic rights of employees and stakeholders in the value chain, and oversees the company's implementation of labor laws, diversity, non-discrimination, prohibition of child labor, prohibition of forced or compulsory labor, employee complaints and communication mechanisms, among other management measures. In case of major human rights, labor rights, occupational safety, or social impact events, they will report to senior management through internal reporting and risk management procedures, and report to the Sustainability Development Committee or the Board based on the event's significance. Through the supervision of the Board, the oversight of the Committee, the coordination of the ESG OFFICE, and the execution of work groups, Avalue ensures that the sustainability report truly reflects the company's sustainability management efforts and performance.