Sustainability Report 2019/20

Appendix V – GRI Standards Content Index – Core Sun Hung Kai Properties Limited • Sustainability Report 2019/20 102-42 Identifying and selecting stakeholders Our Approach to Sustainability (5-8); Appendix II - Stakeholder Engagement Process and Materiality Analysis Methodology (45) Our stakeholder identification and selection process is guided by AA1000 Stakeholder Engagement Standard (2015) while referencing the principles of inclusivity, materiality, responsiveness and impact from the latest AA1000 AccountAbility Principles (2018). 102-43 Approach to stakeholder engagement Our Approach to Sustainability (5-8); Appendix II - Stakeholder Engagement Process and Materiality Analysis Methodology (45) 102-44 Key topics and concerns raised Our Approach to Sustainability (5-8) Reporting Practice 102-45 Entities included in the consolidated financial statements Our Reporting Approach (1) More details can be found on pp. 228-236 of our Annual Report 2019/20 . 102-46 Defining report content and topic boundaries Our Approach to Sustainability (5-8); Appendix II - Stakeholder Engagement Process and Materiality Analysis Methodology (45); Appendix III - Performance Tables (46-48); Appendix VI - Independent Assurance Opinion Statement (57-58) 102-47 List of material topics Our Approach to Sustainability (5-8) 102-48 Restatements of information Appendix III - Performance Tables (46-48) 102-49 Changes in reporting Our Reporting Approach (1); Our Approach to Sustainability (5-8) 102-50 Reporting period Our Reporting Approach (1) 102-51 Date of most recent report N/A Our most recent report, Sustainability Report 2018/19 , was published in December 2019. 102-52 Reporting cycle Our Reporting Approach (1) We publish our sustainability report annually. 102-53 Contact point for questions regarding the report Our Reporting Approach (1) 102-54 Claims of reporting in accordance with the GRI Standards Our Reporting Approach (1) 102-55 GRI Content Index Appendix V - GRI Standards Content Index (51-55) 102-56 External assurance Our Reporting Approach (1); Appendix VI - Independent Assurance Opinion Statement (57) GRI 103: Management Approach (2016) Management Approach 103-1 Explanation of the material topic and its boundary Our Approach to Sustainability (5-8); Appendix II - Stakeholder Engagement Process and Materiality Analysis Methodology (45) 103-2 The management approach and its components See Strategies and Management section in each chapter for details. 103-3 Evaluation of the management approach See Strategies and Management section in each chapter for details. Economic Topics GRI 201: Economic Performance (2016) Management Approach Our Business (3-4) 201-1 Direct economic value generated and distributed Our Business (3-4); Value Created for Community (36-42) See Group Financial Summary chapter on pp. 6 of our Annual Report 2019/20 for more details. 52