About This Report

Avalue Technology Inc. (hereinafter referred to as ”Avalue” in this report) publishes this Sustainability Report in accordance with the “Regulations Governing the Preparation and Filing of Sustainability Reports by OTC Companies. ”This is Avalue’s third Sustainability Report. Through the publication of this report, Avalue aims to transparently disclose its sustainability actions and performance across three key dimensions—Environmental, Social, and Governance (ESG)—enabling stakeholders to understand the company’s efforts and continued commitment toward corporate sustainability and the fulfillment of social responsibility.

Report Scope and Principles

The information and data disclosed in this report primarily cover the year 2024(January 1, 2024 to December 31, 2024). Some historical or forward-looking data and examples from periods prior to or following 2024 are also included. The scope of this report mainly focuses on Avalue’s operational activities at its major sites in Taiwan (Lien-Cheng, Li-Te, and Taichung). However, the scope of financial information is consistent with the company’s annual report and includes both the parent company and its subsidiaries.

Reporting Framework

The report has been prepared to provide all stakeholders concerned with Avalue a comprehensive understanding of the company’s efforts in implementing corporate sustainability. The content is complied in accordance with the GRI Standards issued by the Global Reporting Initiative (GRI) in 2021. It also complies with the “Regulations Governing the Preparation and Filling of Sustainability Reports by OTC companies” promulgated by the Taiwan Stock Exchange. In addition, the report incorporates disclosure elements from the Task Force on Climate-related Financial Disclosures (TCFD) framework and the Sustainability Accounting Standards Board (SASB) standards to enhance the transparency and comparability of climate- and industry-specific sustainability information.

Restatement of Information

Compared to the 2023 report, there have been no significant changes to the scope or boundaries of material topics. If any content involves coverage beyond the defined scope, it is explicitly noted within the body of this report. In addition to following the GRI principles of materiality disclosure, Avalue has adopted stricter internal standards in the preparation of this report, Through continuous improvement, the company regularly reviews and refines its data collection processes and coverage, aiming to enhance data quality year over year.

Report Management

The statistical data disclosed in this report is primarily based on internal statistics and surveys conducted by Avalue. Financial data is derived from the audited and certified reports issued by KPMG Taiwan and is presented in New Taiwan Dollars (NTD). In addition, certain statistics are referenced from the company’s annual report, government agencies, and publicly available information on relevant websites. Where estimates are used, they are clearly indicated in the respective sections of this report.

To further strengthen its corporate sustainability strategy and enhance transparency in information disclosure, Avalue engaged a professional consulting team in 2025 to support the preparation of the annual sustainability report. This ensures alignment with both international and domestic sustainability standards, including the Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), Task Force on Climate-related Financial Disclosures (TCFD), and sustainability indicators outlined by the financial Supervisory Commission (FSC) of Taiwan. Once the relevant disclosures are complete, Avalue plans to engage an external assurance provider in accordance with applicable regulations.

Publication Schedule

Avalue publishes its Sustainability Report on ana annual basis, with the report released every August on both the company’s official website and the Market Observation Post System (MOPS) for public disclosure. Due to the company’s annual report being issued in April each year, it is not published concurrently with the sustainability report. However, the disclosures within the sustainability report are fully aligned with the information disclosed in annual report.

Previous Edition: Published in August 2024
Current Edition: Published in August 2025
Next Edition: Published in August 2026
Official Website: www.avalue.com
Sustainability Report Link: https：//www.avalue.com/tw/esg/report

Contact Information

If you have further questions, suggestions, or feedback regarding this report, please feel free to contact us :

Company Address: 7F., No. 228, Liancheng Rd., Zhonghe Dist., New Taipei City, Taiwan
Contact Department: Avalue ESG Office
Telephone: +886-2-8226-2345
E-mail: esg@avalue.com

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