Sustainability Report 2021/22

Sun Hung Kai Properties Limited • Sustainability Report 2021/22 67 Appendix V GRI Standards Indicator Details UNGC’s Ten Principles Reference (Page number) Remarks/Omission 2-16 Communication of critical concerns Our Approach to Sustainability (5-9) ; Value Created for Supply Chain (38-44) The Audit and Risk Management Committee reports to the Board on all critical concerns. There were no critical concerns communicated in the Sustainability Steering Committee. 2-17 Collective knowledge of the highest governance body Our Approach to Sustainability (5-9) ; Value Created for People (22-27) We circulate our Sustainability Report and ESG news regularly to strengthen the collective knowledge of the Board and conduct internal reviews on ESG issues. 2-18 Evaluation of the performance of the highest governance body Our Approach to Sustainability (5-9) 2-19 Remuneration policies Value Created for People (22-27) The remuneration policy for the Board is treated as confidential. More details on remuneration can be found in the Independent Auditor’s Report and Consolidated Financial Statements (pp. 165-240) of our Annual Report 2021/22. 2-20 Process to determine remuneration Value Created for People (22-27) More details on remuneration can be found in the Corporate Governance Report (pp. 112-129) of our Annual Report 2021/22. 2-21 Annual total compensation ratio N/A The information is treated as confidential. Strategy, Policies and Practices 2-22 Statement on sustainable development strategy Message from the Sustainability Steering Committee (2) 2-23 Policy commitments Our Reporting Approach (1) ; Our Business (3-4) ; Our Approach to Sustainability (5-9) ; Value Created for People (22-27) There is no intergovernmental instrument in our policy commitment. Our Sustainability Policies are listed on our website. Currently, Human Rights and Equal Opportunities Policy and Whistleblowing Policy are treated as internal documents. GRI Standards Indicator Details UNGC’s Ten Principles Reference (Page number) Remarks/Omission 2-24 Embedding policy commitments Our Approach to Sustainability (5-9) ; See Strategies and Management section in each chapter for details 2-25 Processes to remediate negative impacts See Strategies and Management section in each chapter for details 2-26 Mechanisms for seeking advice and raising concerns Principle 1, 2, 3 Value Created for People (22-27) ; Value Created for Supply Chain (38-44) 2-27 Compliance with laws and regulations Principle 10 Our Approach to Sustainability (5-9) We see compliance as a minimum requirement and require all employees and suppliers to comply with all applicable laws and regulations. There was no non-compliance with laws and regulations in the social and economic areas in Hong Kong during the reporting period. 2-28 Membership associations Appendix I - Awards, Memberships and Charters (54-56) Stakeholder Engagement 2-29 Approach to stakeholder engagement Our Approach to Sustainability (5-9) ; Appendix II - Stakeholder Engagement Process and Materiality Analysis Methodology (57) Our stakeholder identification and selection process is guided by AA1000 Stakceholder Engagement Standard (2015) while referencing the principles of inclusivity, materiality, responsiveness and impact from the latest AA1000 AccountAbility Principles (2018). 2-30 Collective bargaining agreements Principle 3 N/A There are no formal collective bargaining agreements in place within SHKP. Yet, our employees can enjoy the freedom to take part in trade unions and collective bargaining if they wish.