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Avalue has established a multi-level complaint and remediation mechanism, continuously and actively through cooperation with stakeholders, to reduce the negative impact of operational activities. Avalue encourages all stakeholders, including employees, supplier partners, and other relevant parties, to propose opinions, concerns, or complaint matters through existing channels such as the company's website, email, or dedicated hotline.

All complaints can be submitted anonymously and handled by a dedicated unit following internal procedures for recording, investigation, and subsequent handling to ensure the appropriateness and fairness of the case handling. To safeguard the rights of the complainant, Avalue also established a reporting mechanism to prohibit any inappropriate treatment or retaliation, and regularly conducts related education and promotion to enhance employees' awareness and importance of honesty, complaint, and rights protection systems.

Avalue values integrity in business operations and corporate ethics, and the Board of Directors references the 'Code of Conduct for Listed and Quoted Companies' and the 'Guidelines for Setting Ethical Behavior Standards' to establish the 'Code of Conduct for Integrity in Business Operations' and the 'Ethical Behavior Standards,' which serve as core guidelines for Avalue and its subsidiaries to follow. The relevant system content covers anti-corruption and bribery, conflict of interest management, fair transactions, prohibition of insider trading, respect for intellectual property rights, compliance with laws and regulations, responsible management, and procedures for reporting violations. These measures aim to implement an integrity culture and strengthen corporate governance mechanisms. In anti-corruption and bribery management, Avalue clearly prohibits any form of bribery, embezzlement, or other improper benefits in the 'Code of Conduct for Integrity in Business Operations' and the 'Ethical Behavior Standards,' and requires all employees and related partners to follow these guidelines.

To establish a well-functioning system for reporting and complaints, Avalue has also established the Handling Guidelines for serving as the basis for handling, investigation, and resolution of related cases. Avalue has set up reporting channels both internally and externally. Employees can submit complaints through an internal employee suggestion box if they have doubts about unethical behavior or need advice. If any situation involving illegal, unethical, or untrustworthy behavior is discovered, it can be reported through the official website or paper mail.

For cases involving Board members or department heads, Avalue designates an independent person to form a special project team to investigate and discuss subsequent handling measures. Generally, cases are accepted on a named basis, and the identity and content of the complainant are strictly confidential. Any threats, retaliation, or improper treatment are prohibited. If the content and related evidence of the complaint are specific and clear, anonymous complaints can also be accepted as an exception. No major violations of integrity in business operations were received in 2025.