Sustainability Reports 2022/23

GRI Standards Indicator Details UNGC’s Ten Principles Reference (Page number) Remarks/Omission 303-3 Water withdrawal Value Created for the Environment (13-34); Appendix III - Performance Tables (78-86) 303-5 Water consumption Appendix III - Performance Tables (78-86) See remarks for 303-1 above. GRI 305: Emissions (2016) GRI 3: Material Topics 2021 3-3 Management of material topics Principle 7,8,9 Value Created for the Environment (13-34) We circulate our Sustainability Report to inform our stakeholders on environmental issues. 305-1 Direct (Scope 1) GHG emissions Appendix III - Performance Tables (78-86) Direct emissions include fuel, diesel, petrol, natural gas and refrigerant. The methodology for estimating greenhouse gas emissions comes from the Guidelines to Account for and Report on Greenhouse Gas Emissions and Removals for Buildings in Hong Kong – 2010 edition and Guidelines for Calculation Methods and Reporting of Greenhouse Gas Emissions from Industrial and Other Industrial Enterprises (Trial). 305-2 Energy indirect (Scope 2) GHG emissions Appendix III - Performance Tables (78-86) See remarks for 305-1 above. Indirect emissions include purchased electricity and town gas. For indirect GHG emissions (scope 2) – market- based, the emission factors for purchased electricity are illustrated by referring to the information released by CLP and HEC in 2022, and that for purchased towngas is adopted from Towngas in 2022. As for indirect GHG emissions (scope 2) – location-based, the emission factors for purchased electricity referenced the territory-wide default value from HKEx’s “Appendix 2: Reporting Guidance on Environmental KPIs”. The emission factors for purchased heating on the mainland refer to Guidelines for Calculation Methods and Reporting of Greenhouse Gas Emissions from Industrial and Other Industrial Enterprises (Trial). GRI Standards Indicator Details UNGC’s Ten Principles Reference (Page number) Remarks/Omission 305-3 Other indirect (Scope 3) GHG emissions Value Created for the Environment (13-34); Appendix III - Performance Tables (78-86) We currently disclosed the scope 3 GHG missions for business air travel. The calculation is with the carbon emissions calculator from International Civil Aviation Organization. This reporting year, we engaged a third-party consultant to study our scope 3 emissions. Data collection is ongoing; we aim to disclose the results in the near future. 305-4 GHG emissions intensity Appendix III - Performance Tables (78-86) 305-5 Reduction of GHG emissions Appendix III - Performance Tables (78-86) GRI 306: Waste (2020) GRI 3: Material Topics 2021 3-3 Management of material topics Principle 7,8,9 Value Created for the Environment (13-34); Value Created for Supply Chain (54-61) We circulate our Sustainability Report to inform our stakeholders on environmental issues. 306-1 Waste generation and significant waste- related impacts Value Created for the Environment (13-34) The Group generated no significant hazardous waste during the reporting period. 306-2 Management of significant waste- related impacts Value Created for the Environment (13-34) See remarks for 306-1 above. 306-3 Waste generated Appendix III - Performance Tables (78-86) See remarks for 306-1 above. 306-4 Waste diverted from disposal Appendix III - Performance Tables (78-86) 306-5 Waste directed to disposal Appendix III - Performance Tables (78-86) General waste are sent to landfill while construction and demolition waste are sent to public fill, sorting facilities or landfill. Hazardous waste are collected and recycled by licensed collectors. GRI 307: Environmental Compliance (2016) GRI 3: Material Topics 2021 3-3 Management of material topics Our Approach to Sustainability (5-12) We circulate our Sustainability Report to inform our stakeholders of environmental issues. 307-1 Non-compliance with environmental laws and regulations Our Approach to Sustainability (5-12) There was no material non- compliance with relevant environmental laws and regulations during the reporting period. 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 92