GRI RELATED UPDATES

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.

The degree of employees' commitment, motivation, connection and willingness to contribute to organisational goals.

A tradable certificate representing the environmental attributes of a unit of electricity generation, such as a renewable energy certificate or guarantee of origin.

Using less energy to deliver the same or improved output, service or comfort.

A formal process for identifying, predicting and evaluating the environmental effects of a proposed project before approval or implementation.

A structured system for identifying environmental aspects, setting objectives, assigning controls, monitoring performance and driving continual improvement.

The principle of providing equal remuneration for work of equal value without discrimination.

The use of stronger stewardship actions when initial engagement does not achieve sufficient progress.

Environmental, social and governance factors used to evaluate how an organisation manages sustainability-related impacts, risks, opportunities and conduct.

A significant event or allegation involving environmental harm, social misconduct, governance failure or breach of recognised norms.

Qualitative and quantitative information used to assess sustainability performance, risks, opportunities and impacts.

The explicit and systematic inclusion of material ESG factors in investment analysis and decision-making.