SHKP Sustainability Report 2024/25

SASB Code Accounting metric Reference (Page number) Additional information and remarks Energy Management IF-RE-130a.1 Energy consumption data coverage as a percentage of total floor area, by property sector Our Reporting Approach (1) Head Office: 100% Construction: 100% Property Management: 100% for properties owned and those with operational control under the reporting scope Hotels: 100% IF-RE-130a.2 Total energy consumed by portfolio area with data coverage, by property sector Appendix III – Performance Tables (86-97) Total energy consumed by percentage grid electricity, by property sector Appendix III – Performance Tables (86-97) Head Office: 66.8% Construction: 35.4% Property Management: 95.5% Hotels: 79.8% Total energy consumed by percentage renewable, by property sector Appendix III – Performance Tables (86-97) Majority of the renewable energy generated by the Group was exported to the Government’s Feed-in Tariff Scheme and was not consumed by us. IF-RE-130a.3 Like-for-like percentage change in energy consumption for the portfolio area with data coverage, by property sector Appendix III – Performance Tables (86-97) Head Office: 0.9% Construction: -43.5% Property Management: 25.9% Hotels: 130.3% 1 IF-RE-130a.4 Percentage of eligible portfolio that has an energy rating, by property sector Value Created for the Environment (15-39) Percentage of eligible portfolio that received Energywi$e Certificate from the Hong Kong Green Organization Certification (HKGOC): Head Office: 0% Construction: 62.5% Property Management: 75.8% Hotels: 63.5% 2 Percentage of eligible portfolio that is certified to ENERGY STAR ® , by property sector Sustainable Building Policy; Value Created for the Environment (15-39) Not applicable to Hong Kong IF-RE-130a.5 Description of how building energy management considerations are integrated into property investment analysis and operational strategy Environmental Policy ; Sustainable Building Policy; Value Created for the Environment (15-39) Water Management IF-RE-140a.1 Water withdrawal data coverage as a percentage of total floor area, by property sector Our Reporting Approach (1) Head Office: 100% Construction: 100% Property Management: 100% for properties owned and those with operational control in the reporting scope Hotels: 100% Water withdrawal data coverage as a percentage of floor area in regions with High or Extremely High Baseline Water Stress, by property sector Value Created for the Environment (15-39) According to the WRI’s Aqueduct Water Risk Atlas tool, none of our operations in Hong Kong are in regions with high or extremely high baseline water stress. IF-RE-140a.2 Total water withdrawn by portfolio area with data coverage, by property sector Value Created for the Environment (15-39) Total water withdrawal is same as total water consumption for our operations in Hong Kong and on the mainland. Total water withdrawn by percentage in regions with High or Extremely High Baseline Water Stress, by property sector Value Created for the Environment (15-39) According to the WRI’s Aqueduct Water Risk Atlas tool, none of our operations are in regions with high or extremely high baseline water stress. IF-RE-140a.3 Like-for-like percentage change in water withdrawn for portfolio area with data coverage, by property sector Appendix III – Performance Tables (86-97) Head Office: -1.8% Construction: -74.1% Property Management: 55.9% Hotels: 139.9% 1 IF-RE-140a.4 Description of water management risks and discussion of strategies and practices to mitigate those risks Environmental Policy ; Value Created for the Environment (15-39) Management of Tenant Sustainability Impacts IF-RE-410a.1 Percentage of new leases that contain a cost recovery clause for resource efficiency related capital improvements, by property sector At present, our lease agreement does not cover any cost recovery clauses for resource efficiency related capital improvements. Associated leased floor area of new leases that contain a cost recovery clause for resource efficiency related capital improvements, by property sector SASB Code Accounting metric Reference (Page number) Additional information and remarks IF-RE-410a.2 Percentage of tenants that are separately metered or submetered for grid electricity consumption, by property sector Value Created for the Environment (15-39) We are in the process of installing more submeters in our properties to monitor and track tenants’ electricity consumption. Percentage of tenants that are separately metered or submetered for water withdrawals, by property sector Value Created for the Environment (15-39) We are in the process of installing more submeters in our properties to monitor and track tenants’ water consumption. IF-RE-410a.3 Discussion of approach to measuring, incentivizing, and improving sustainability impacts of tenants Environmental Policy; Sustainable Building Policy ; Value Created for the Environment (15-39) Climate Change Adaptation IF-RE-450a.1 Area of properties located in 100-year flood zones, by property sector Value Created for the Environment (15-39) ‘100-year flood zones’ is a definition specific to the United States and is unavailable in both Hong Kong and the mainland. IF-RE-450a.2 Description of climate change risk exposure analysis, degree of systematic portfolio exposure, and strategies for mitigating risks Value Created for the Environment (15-39) Activity Metrics IF-RE-000.A Number of assets, by property sector Appendix III – Performance Tables (86-97) Total number of assets under our reporting scope: Head Office: 1 Construction: 18 Property Management: 144 Hotels: 10 IF-RE-000.B Leasable floor area, by property sector We are in the process of collecting and consolidating the leasable floor area of our property management and will disclose such data when it is available. IF-RE-000.C Percentage of indirectly managed assets, by property sector Total leasable floor area in our reporting scope: Head Office: N/A Construction: N/A Property Management: N/A. Our properties in the reporting scope all fall under managed assets. Hotels: N/A IF-RE-000.D Average occupancy rate, by property sector Our average occupancy rate is listed on pp.42-93 of our Annual Report 2024/25 . Appendix VIII – SASB Content Index SHKP discloses with reference to the SASB Standards for its property-related operations in Hong Kong to fulfil the industry-based disclosure requirements from the IFRS Sustainability Disclosure Standards. 105 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 Appendix VIII Sun Hung Kai Properties Limited | Sustainability Report 2024/25 1 The significant increase in like-for-like energy and water consumption during 2024/25 was primarily due to the inclusion of larger-scale franchise hotels that hosted more extensive events, thereby consumes more energy and water to meet the greater demand for cooling and food services. 2 Data includes Royal brand hotels only.