Stakeholder Engagement and Materiality Assessment

A comprehensive list of sustainability topics was compiled by gathering information from various sources, including results obtained from the comprehensive stakeholder engagement exercise, the Group’s past sustainability reports, as well as other relevant documents such as the CCG 3050+ roadmap. Additionally, international and local sustainability / ESG reporting frameworks were referenced, including but not limited to the latest ESG Reporting Guide issued by the Hong Kong Exchanges and Clearing Limited. This report is also prepared in accordance with the Global Reporting Initiative (“GRI”) Standards. In order to reflect international best practices in sustainability reporting, the Group has made reference to double materiality concept outlined in GRI, and taken into account both inward and outward impacts within its materiality assessment process. The financially material topics that management deemed most likely to generate or diminish the Group’s enterprise value have been duly acknowledged and thoroughly discussed as part of our enterprise risk management process.

To ensure a thorough analysis, benchmarking against peer organisations was conducted. The materiality assessment process involved context identification, impact prioritisation and validation and the results of the materiality assessment are reflected in the table.