Sustainability Report 2023/24

Material Topics Identified Boundaries and Impacts GRI Standards Page Number 1 Corporate governance ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 2 5-15 2 Business ethics and anti-corruption ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 205, GRI 206 46-55; 70-82 3 Risk management ✔ ✔ ✔ ✔ ✔ ✔ N/A 5-15 4 Supply chain management ✔ ✔ ✔ ✔ GRI 308, GRI 414 70-82 5 Innovation ✔ ✔ ✔ ✔ ✔ ✔ ✔ N/A 16-9 5 6 Economic performance ✔ ✔ ✔ ✔ ✔ GRI 201 3-4; 83-95 8 Sustainable finance ✔ ✔ ✔ N/A 3-4; 5-15 9 Materials ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 301 16-45 10 Energy ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 302 16-45 11 Climate change mitigation and adaptation ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 305 16-45 12 Water ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 303 16-45 13 Biodiversity ✔ ✔ ✔ ✔ ✔ ✔ GRI 304 16-45 14 Waste ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 306 16-45 15 Sustainable buildings ✔ ✔ ✔ ✔ ✔ ✔ N/A 16-45; 83-95 16 Labour practice and human rights ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 401 46-55; 70-82 18 Well-being, health and safety ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 403 46-55; 70-82; 83-95 19 Employee development and succession planning ✔ ✔ ✔ ✔ GRI 404 46-55 20 Diversity and equal opportunities ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 405 46-55 21 Community investment ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 413 83-95 22 Stakeholder engagement and collaboration ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 2 83-95 23 Social integration and accessibility ✔ ✔ ✔ N/A 56-69; 83-95 24 Customer engagement, satisfaction and responsibility ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 2 56-69 25 Data privacy and cybersecurity ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ GRI 418 56-69 26 Customer well-being, health and safety ✔ ✔ ✔ ✔ ✔ ✔ GRI 416 56-69 27 Product safety and quality ✔ ✔ ✔ ✔ ✔ ✔ GRI 416 56-69 Customers/Tenants Employees Government/Regulators Professional Bodies/ Academia NGO Partners Shareholders and Investors Suppliers Media Partners and Social Media Joint Venture Partners Other Topics Considered 7 Indirect economic impacts 17 Employee engagement List of Material Topics as well as Corresponding Boundaries and Impacts Sun Hung Kai Properties Limited | Sustainability Report 2023/24 < 12 > Our Reporting Approach Message from the Sustainability Steering Committee Our Business Our Approach to Sustainability Value Created for the Environment Value Created for People Value Created for Customers Value Created for Supply Chain Value Created for Community Appendices