Sustainability Report 2021/22

Materiality Matrix List of Material Topics as well as Corresponding Boundaries and Impacts Other topics considered Economic and General Environment Workplace Practices Human Rights Society Product Responsibility Material Topics Identified Boundaries and Impacts GRI Standards Page Number 1 Economic performance ✔ ✔ ✔ ✔ ✔ GRI 201 3-4, 45-53 3 Supply chain management ✔ ✔ ✔ ✔ GRI 308 GRI 414 38-44 4 Innovation ✔ ✔ ✔ ✔ ✔ ✔ ✔ N/A 10-21, 28-37 38-44, 45-53 6 Energy ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 302 G4-CRE1 10-21 7 Climate change mitigation and adaptation ✔ ✔ ✔ ✔ ✔ ✔ ✔ N/A 10-21 8 Water ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 303 G4-CRE2 10-21 10 Waste ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 306 10-21 11 Sustainable buildings ✔ ✔ ✔ ✔ ✔ ✔ G4-CRE8 10-21, 45-53 12 Employment practices ✔ ✔ ✔ ✔ ✔ ✔ GRI 202 GRI 401 22-27 13 Employee engagement ✔ ✔ ✔ ✔ GRI 2 GRI 3 22-27 14 Well-being, health and safety ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 403 22-27, 38-44 45-53 15 Employee development and succession planning ✔ ✔ ✔ ✔ GRI 404 22-27 16 Diversity and equal opportunities ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 405 22-27 20 Community investment ✔ ✔ ✔ ✔ ✔ ✔ GRI 413 45-53 21 Anti-corruption ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 205 22-27, 38-44 22 Anti-competitive behaviour ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 206 22-27, 38-44 23 Customer satisfaction and responsibility ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 2 28-37 24 Customer privacy ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 418 28-37 25 Affordable housing in Hong Kong ✔ ✔ ✔ ✔ GRI 203 3-4, 28-37, 45-53 26 Customer health and safety ✔ ✔ ✔ ✔ ✔ ✔ GRI 416 28-37 Customers/Tenants Employees Government/Regulators Professional Bodies/ Academia NGO Partners Shareholders and Investors Suppliers Media Partners and Social Media Joint Venture Partners 2 Indirect economic impacts 17 Human rights and non-discrimination 5 Materials 18 Freedom of association and collective bargaining 9 Biodiversity 19 Child labour and forced labour Significance to Business Importance to Stakeholders Low Low priority High priority High High 22 20 21 18 17 19 9 5 7 6 11 10 8 25 26 23 24 16 12 15 14 13 3 1 2 4 Sun Hung Kai Properties Limited • Sustainability Report 2021/22 8 Our Approach to Sustainability