Sustainability Report 2020/21

Appendix V – GRI Standards Content Index – Core Sun Hung Kai Properties Limited • Sustainability Report 2020/21 306-3 Waste generated Appendix III - Performance Tables (50-52) See remark for 306-1 above. GRI 307: Environmental Compliance (2016) Management Approach Our Approach to Sustainability (5-9) 307-1 Non- compliance with environmental laws and regulations Our Approach to Sustainability (5-9) There was no material non- compliance with relevant environmental laws and regulations during the reporting period. Land Degradation, Contamination and Remediation G4-CRE5 Land remediated and in need of remediation for the existing or intended land use, according to applicable legal designations N/A The Group purchases land directly from the government. Social Topics GRI 401: Employment (2016) Management Approach Principle 3,4,5,6 Value Created for People (21-25) 401-1 New employee hires and employee turnover Appendix III - Performance Tables (50-52) GRI 403: Occupational Health and Safety (2018) Management Approach Principle 1,2 Value Created for People (21-25) Value Created for Supply Chain (34-39) 403-1 Occupational health and safety management system Value Created for People (21-25); Value Created for Supply Chain (34-39) 403-2 Hazard identification, risk assessment and incident investigation Value Created for People (21-25); Value Created for Supply Chain (34-39) 403-3 Occupational health services Value Created for People (21-25); Value Created for Supply Chain (34-39) 403-4 Worker participation, consultation, and communication on occupational health and safety Value Created for People (21-25); Value Created for Supply Chain (34-39) 303-5 Water consumption Appendix III - Performance Tables (50-52) See remark for 303-1 above. G4-CRE2 Building water intensity Appendix III - Performance Tables (50-52) GRI 305: Emissions (2016) Management Approach Principle 7,8,9 Value Created for the Environment (10-20) 305-1 Direct (Scope 1) GHG emissions Appendix III - Performance Tables (50-52) Direct emissions include fuel, diesel and petrol. The methodology for estimating greenhouse gas emissions comes from the Guidelines to Account for and Report on Greenhouse Gas Emissions and Removals for Buildings in Hong Kong – 2010 edition. 305-2 Energy indirect (Scope 2) GHG emissions Appendix III - Performance Tables (50-52) See remark for 305-1 above. Indirect emissions include purchased electricity and town gas. The emission factors for purchased electricity are illustrated by referring to the information released by CLP and HEC in 2020, and that for purchased towngas is adopted from Towngas in 2020. 305-4 GHG emissions intensity Appendix III - Performance Tables (50-52) 305-5 Reduction of GHG emissions Appendix III - Performance Tables (50-52) G4-CRE3 Greenhouse gas emissions intensity from buildings Appendix III - Performance Tables (50-52) GRI 306: Waste (2020) Management Approach Principle 7,8,9 Value Created for the Environment (10-20) 306-1 Waste generation and significant waste-related impacts Value Created for the Environment (10-20) The Group generated no significant hazardous waste during the reporting period. 306-2 Management of significant waste-related impacts Value Created for the Environment (10-20) See remark for 306-1 above. 58