Materiality
Materiality is defined as any factor that has a present or future impact on our ability to achieve our SD vision.
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Reporting Boundary
The scale of our operations, the complexity of our business and our various economic, environmental and social impacts.
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Reporting Standards and Principles
GRI 2-6
HKEX Mandatory Disclosure Requirement
HKEX Mandatory Disclosure Requirement
This report has been prepared in accordance with the latest GRI Standards 2021 and with reference to the GRI G4 Construction and Real Estate Sector Disclosures. We have used GRI Standards to report our SD performance annually since 2007.
We have also prepared this report disclosing all HKEX mandatory disclosure requirements and “comply or explain” provisions set out in the Environmental, Social and Governance Reporting Guide (“HKEX ESG Reporting Guide”) contained in Appendix 27 to The Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited for the year ended 31st December 2021.
We have followed the Reporting Principles as recommended by GRI and as set out in the HKEX ESG Reporting Guide to define the report content and to ensure the quality of information presented in this report, including:
Materiality
We conduct regular materiality assessments and stakeholder engagements to identify material issues related to sustainability, and to ensure these issues are properly addressed by our SD 2030 Strategy.
Please refer to Materiality for more information.
Quantitative
The notes accompanying our Performance Data Summary provide information about the standards and methodologies used to calculate data, where appropriate.
Balance
We report both the positive and negative impacts of our performance in a transparent manner to enable a reasoned and unbiased assessment of our overall performance.
Consistency
To facilitate comparability over time, we maintain consistency in the use of reporting standards and principles, methods used to calculate data, structure of the report, and explanations of methods and assumptions used to prepare information. We will also provide explanations to facilitate information interpretation when changes occur.
External Assurance
GRI 2-5
We obtain external independent assurance for the content of our SD reports. Deloitte Touche Tohmatsu (“Deloitte”) was engaged to provide limited assurance on selected sustainability information contained in this report in accordance with the International Standard on Assurance Engagements 3000 (Revised) and, with respect to greenhouse gas emissions, the International Standard on Assurance Engagements 3410. The scope of work carried out by Deloitte is set out in their assurance report.
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