GRI RELATED UPDATES

Greenhouse gas emissions expressed per unit of output, revenue, floor area, energy, passenger-kilometre or another normalising factor.

Financing that supports environmental objectives such as climate mitigation, adaptation, pollution prevention, biodiversity or circularity.

A loan whose proceeds are used exclusively to finance or refinance eligible green projects.

The natural process by which greenhouse gases trap heat in the atmosphere and warm the Earth's surface.

A gas that absorbs and re-emits infrared radiation, contributing to the greenhouse effect.

Misleading communication or conduct that makes an organisation, product or investment appear more environmentally or sustainably beneficial than it is.

The GRI Topic Standard for reporting biodiversity impacts, including their drivers, locations, value-chain context and management.

The GRI Topic Standard for reporting an organisation's climate-change impacts, transition plans, targets, adaptation and just-transition considerations.

The GRI Topic Standard for reporting energy-related impacts, policies, consumption, intensity and reductions.

A formal channel through which workers, communities, consumers or other stakeholders can raise concerns and seek resolution.

The natural or modified place in which a species or ecological community lives and obtains the conditions needed to survive.

Waste that poses substantial or potential threats to human health or the environment because of properties such as toxicity, flammability, corrosivity or reactivity.

Appendix C2 of the Hong Kong Stock Exchange Listing Rules, setting mandatory and 'comply or explain' ESG disclosure requirements for listed issuers.

Hong Kong Sustainability Disclosure Standards fully aligned with IFRS S1 and IFRS S2, with a Hong Kong effective date.

A classification framework developed by the Hong Kong Monetary Authority to identify green and transition economic activities.

A cap-and-trade programme that sets an overall emissions limit and allows covered entities to trade allowances.