Sustainability Report 2021/22

Sun Hung Kai Properties Limited • Sustainability Report 2021/22 73 Appendix VI For and on behalf of BSI: Mr. Stephen Yu Chief Operating Officer Hong Kong China Operational Resilience Director 31 st August 2022 meetings, performance review, SHKP Quality Academy, staff surveys, training, Quality Raising Suggestion Scheme, Work Safety Suggestion Scheme, public consultation, industry forums, community programmes run by the SHKP Reading Club, SHKP Vertical Run for Charity, SHKP Volunteer Team, analyst briefings and annual general meetings, annual and interim reports, investor forums and conferences, investor meetings and conference calls, investor relations page on SHKP’s website, overseas roadshows, audits and assessments, ongoing direct engagements, online tendering system, Sanfield vendor portal e-platform, supplier assessment, press conferences, real estate industry trade associations and advisory groups, and more. SHKP’s operation involves various methods of engaging its stakeholders on daily basis. The Report covers economic, social and environmental aspects concerned by its stakeholder with a fair level of disclosures. In our professional opinion, SHKP adheres to the principle of Inclusivity. Area for enhancement to the Report was adopted by SHKP before issue of this opinion statement. Materiality SHKP publishes sustainability information that enables its stakeholders to make informed judgments about the company’s management and performance. In our professional opinion, SHKP adheres to the principle of Materiality and identifies SHKP’s material aspects by using appropriate method of materiality analysis and demonstrating material issues in a matrix form. Area for enhancement to the Report was adopted by SHKP before issue of this opinion statement. Responsiveness SHKP has implemented practices to respond to the expectations and perceptions of its stakeholders. It includes various surveys and feedback mechanisms to both internal and external stakeholders. In our professional opinion, SHKP adheres to the principle of Responsiveness. Area for enhancement to the Report was adopted by SHKP before issue of this opinion statement. Impact SHKP has established processes to understand, measure and evaluate its impacts in qualitative and quantitative way. These processes enable SHKP to assess its impact and disclose them in the Report. In our professional opinion, SHKP adheres to the principle of Impact. Areas for enhancement of the Report were adopted by SHKP before the issue of this opinion statement. HKEx ESG Guide Reporting Based on our verification review, we are able to confirm that social responsibility and sustainability related key performance indicators and disclosures in two ESG subject areas (Environmental and Social) being reported are based on HKEx ESG Guide. In our professional opinion, the Report covers the SHKP’s social responsibility and sustainability issues. Area for enhancement to the Report was adopted by SHKP before issue of this opinion statement. GRI Standards Reporting SHKP provided us with their self-declaration of compliance with to report in accordance with GRI Standards. Based on our verification review, we are able to confirm that social responsibility and sustainability related disclosures in all three categories (Environmental, Social and Economic) are reported with reference to “In accordance” with the GRI Standards. In our professional opinion, the report covers SHKP’s social responsibility and sustainability issues. Areas for enhancement of the Report were adopted by SHKP before the issue of this opinion statement. Assurance Level The Type 1 Moderate Level of Assurance provided in our review is defined by the scope and methodology described in this statement. Responsibility It is the responsibility of SHKP’s senior management to ensure the information being presented in the Report is accurate. Our responsibility is to provide an independent assurance opinion statement to stakeholders giving our professional opinion based on the scope and methodology described. Competency and Independence The assurance team was composed of Lead Auditors, who are experienced in real estate sector, and trained in a range of sustainability, environmental and social standards including GRI G3, GRI G3.1, GRI G4, GRI Standards, AA1000, HKEx ESG Guide, UNGC’s Ten Principles, ISO 10002, ISO 14001, OHSAS 18001, ISO 45001 and ISO 9001, etc. British Standards Institution is a leading global standards and assessment body founded in 1901. The assurance is carried out in line with the BSI Fair Trading Code of Practice.