Sustainability Reports 2022/23

GRI Standards Indicator Details UNGC’s Ten Principles Reference (Page number) Remarks/Omission 2-18 Evaluation of the performance of the highest governance body Our Approach to Sustainability (5-12) More details can be found in the Directors’ Report (pp. 131-155) of our Annual Report 2022/23. 2-19 Remuneration policies Value Created for People (35-42) 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. 169-244) of our Annual Report 2022/23. 2-20 Process to determine remuneration Value Created for People (35-42) More details on remuneration can be found in the Corporate Governance Report (pp. 112-130) of our Annual Report 2022/23. 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 (5-12); Value Created for People (35-42) 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. 2-24 Embedding policy commitments Our Approach to Sustainability (5-12); 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 (35-42); Value Created for Supply Chain (54-61) 2-27 Compliance with laws and regulations Principle 10 Our Approach to Sustainability (5-12) 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. GRI Standards Indicator Details UNGC’s Ten Principles Reference (Page number) Remarks/Omission 2-28 Membership associations Appendix I - Awards, Memberships and Charters (73-75) Stakeholder Engagement 2-29 Approach to stakeholder engagement Our Approach to Sustainability (5-12); Appendix II - Stakeholder Engagement Process and Materiality Analysis Methodology (76-77) Our stakeholder identification and selection process is guided by AA1000 Stakeholder 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. GRI 3: Material Topics 2021 Disclosures on Material Topics 3-1 Process to determine material topics Our Approach to Sustainability (5-12); Appendix II - Stakeholder Engagement Process and Materiality Analysis Methodology (76-77) 3-2 List of material topics Our Approach to Sustainability (5-12) Please refer to the Materiality Matrix (pp.10) for details. 3-3 Management of material topics Our Approach to Sustainability (5-12); Appendix II - Stakeholder Engagement Process and Materiality Analysis Methodology (76-77); See Strategies and Management section in each chapter for details. More details of our economic impacts can be found on pp. 94-99 of our Annual Report 2022/23 . 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 2022/23. 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 2022/23. 201-2 Financial implications and other risks and opportunities due to climate change Value Created for the Environment (13-34) Appendix V Our Reporting Approach Message from the Sustainability Steering Committee Our Business Our Approach to Sustainability Value Created for People Value Created for Customers Value Created for Supply Chain Value Created for Community Value Created for the Environment Sun Hung Kai Properties Limited Sustainability Report 2022/23 90