
2.1.1 Identification and Analysis Flowchart
Avalue adheres to the AA1000AP(2018) accountability principle and categorizes stakeholders based on inclusivity, significance, responsiveness, and impact.It also supports the United Nations Sustainable Development Goals (SDGs) and GRI Standards for sustainability reporting. In 2023, we also publicly disclosed the CDP carbon disclosure project and, using SASB standards and TCFD climate-related disclosures, established a materiality issue analysis model and process.
This involved identifying key issues for the company and stakeholders to define the scope and content of the sustainability report, detailing relevant management policies and performance.This ensures the sustainability report covers both internal and external major sustainability challenges faced by Avalue and serves as the foundation for setting sustainability management goals.
Additionally, after review by the Chairman, the report is presented to the Board of Directors at least once a year.