Sustainability Report 2020/21

Appendix V – GRI Standards Content Index – Core Sun Hung Kai Properties Limited • Sustainability Report 2020/21 102-54 Claims of reporting in accordance with the GRI Standards Our Reporting Approach (1) 102-55 GRI Content Index Appendix V - GRI Standards Content Index (55-59) 102-56 External assurance Our Reporting Approach (1); Appendix VI - Independent Assurance Opinion Statement (60-61) GRI 103: Management Approach (2016) Management Approach 103-1 Explanation of the material topic and its boundary Our Approach to Sustainability (5-9); Appendix II - Stakeholder Engagement Process and Materiality Analysis Methodology (49) 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 (40-46) See Group Financial Summary chapter on pp.6 of our Annual Report 2020/21 for more details. GRI 202: Market Presence (2016) Management Approach Our Business (3-4) 202-2 Proportion of senior management hired from the local community N/A Hong Kong is our major location of operation. The majority of our executives are hired from Hong Kong. See our website - Directors and Board Committees for details. GRI 203: Indirect Economic Impacts (2016) Management Approach Value Created for Supply Chain (34-39); Value Created for Community (40-46) Indirect economic impacts include jobs supported in the supply chain and community initiatives. 102-43 Approach to stakeholder engagement Our Approach to Sustainability (5-9); Appendix II - Stakeholder Engagement Process and Materiality Analysis Methodology (49) 102-44 Key topics and concerns raised Our Approach to Sustainability (5-9) 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 2020/21 . 102-46 Defining report content and topic boundaries Our Approach to Sustainability (5-9); Appendix II - Stakeholder Engagement Process and Materiality Analysis Methodology (49); Appendix III - Performance Tables (50-52); Appendix VI - Independent Assurance Opinion Statement (60-61) 102-47 List of material topics Our Approach to Sustainability (5-9) 102-48 Restatements of information Appendix III - Performance Tables (50-52) 102-49 Changes in reporting Our Reporting Approach (1); Our Approach to Sustainability (5-9) 102-50 Reporting period Our Reporting Approach (1) 102-51 Date of most recent report N/A Our most recent report - Sustainability Report 2019/20 - was published in November 2020. 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) 56