Pg. 9
“Identify a list of potential material ESG topics by taking into considerations of 1) common issues raised by internal and external stakeholders, and 2) topics highlighted in recognised reporting frameworks, including the Hong Kong Stock Exchange’s (HKEx) ESG Reporting Guide, the Task Force on Climate-Related Financial Disclosures (TCFD), the Global Reporting Initiative (GRI) Standards, and the Sustainability Accounting Standards Board (SASB) Standards, and 3) global and domestic sustainable development trends. New items/topics and adjustments have been added to last year’s list of ESG topics, including Biodiversity, Diversity, Equity and Inclusion, Support Real Economy Development, and EdTech.”