Sustainability Report 2021/22

Sun Hung Kai Properties Limited • Sustainability Report 2021/22 68 Appendix V GRI Standards Indicator Details UNGC’s Ten Principles Reference (Page number) Remarks/Omission GRI 3: Material Topics 2021 Disclosures on Material Topics 3-1 Process to determine material topics Our Approach to Sustainability (5-9) ; Appendix II - Stakeholder Engagement Process and Materiality Analysis Methodology (57) 3-2 List of material topics Our Approach to Sustainability (5-9) Please refer to the Materiality Matrix (pp.8) for details. 3-3 Management of material topics Our Approach to Sustainability (5-9) ; Appendix II - Stakeholder Engagement Process and Materiality Analysis Methodology (57) ; See Strategies and Management section in each chapter for details. Economic Topics GRI 201: Economic Performance (2016) GRI 3: Material Topics 2021 3-3 Management of material topics Our Business (3-4) More details can be found in the Review of Operations (pp. 24-93) of our Annual Report 2021/22. 201-1 Direct economic value generated and distributed Our Business (3-4) More details can be found in the Review of Operations (pp. 24-93) of our Annual Report 2021/22. GRI 203: Indirect Economic Impacts (2016) GRI 3: Material Topics 2021 3-3 Management of material topics Value Created for Supply Chain (38-44) ; Value Created for Community (45-53) Indirect economic impacts include jobs supported in the supply chain and community initiatives. 203-1 Infrastructure investments and services supported Value Created for Supply Chain (38-44) ; Value Created for Community (45-53) We work closely with government and local communities when developing properties and must take into consideration the impact of our developments on local traffic conditions and other infrastructure. While our investments are commercial, we go beyond regulatory requirements to build high- quality properties. GRI Standards Indicator Details UNGC’s Ten Principles Reference (Page number) Remarks/Omission GRI 204: Procurement Practices (2016) GRI 3: Material Topics 2021 3-3 Management of material topics Value Created for Supply Chain (38-44) 204-1 Proportion of spending on local suppliers Value Created for Supply Chain (38-44) Local suppliers are defined as suppliers in Hong Kong. GRI 205: Anti-corruption (2016) GRI 3: Material Topics 2021 3-3 Management of material topics Principle 10 Value Created for People (22-27) ; Value Created for Supply Chain (38-44) We circulate our Sustainability Report to inform our stakeholders on anti-corruption issues. 205-2 Communication and training about anti-corruption policies and procedures Principle 10 Value Created for People (22-27) ; Value Created for Supply Chain (38-44) 205-3 Confirmed incidents of corruption and actions taken Principle 10 Appendix III - Performance Tables (58-63) There were no concluded legal cases regarding corrupt practices brought against the Group or its employees during the reporting period. GRI 206: Anti-competitive Behaviour (2016) GRI 3: Material Topics 2021 3-3 Management of material topics Value Created for Supply Chain (38-44) ; Appendix III - Performance Tables (58-63) We circulate our Sustainability Report to inform our stakeholders on anti-competitive behaviour issues. 206-1 Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices N/A There were no legal proceedings involving anti-competitive behaviour, or involving anti-trust and monopoly practices in Hong Kong during the reporting period. Environmental Topics GRI 301: Materials (2016) GRI 3: Material Topics 2021 3-3 Management of material topics Principle 7,8,9 Value Created for the Environment (10-21) ; Appendix III - Performance Tables (58-63) We circulate our Sustainability Report to inform our stakeholders on environmental issues. 301-1 Materials used by weight on volume Appendix III - Performance Tables (58-63) The major materials we use are for construction-related activities. Although timber is not a major material used, all the timber used is from sources that are certified as sustainable. Use of packaging material for finished products is not considered material to the Group’s operations.