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102 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT 2020 GRI & ESG CONTENT INDEX 103

GRI Standards/ Disclosures Cross Reference/ External GRI Standards/ Disclosures Cross Reference/ External
Material Topics Information Assurance Material Topics Information Assurance
305: 103 Management approach Our ESG Approach (p.21-22) • 308: Supplier 103 Management approach Our ESG Approach (p.21-22) •
Emissions Protecting the Environment (p.49-55) Environmental Contributing to Stakeholders (p.79-80)
2016 Carbon Management Assessment 308-2 Negative environmental impacts Contributing to Stakeholders (p.80-81) •
305-1 Direct (Scope 1) GHG Protecting the Environment (p.57) • 2016 in the supply chain and actions
emissions Key Statistics (p.93, 95) taken
305-2 Energy indirect (Scope 2) Protecting the Environment (p.57) • 400: Social
GHG emissions Key Statistics (p.93, 95)
305-4 GHG emissions intensity Protecting the Environment (p.57) • 401: 103 Management approach Our ESG Approach (p.21-22) •
Contributing to Stakeholders (p.64)
Employment
305-5 Reduction of GHG emissions Protecting the Environment (p.50-57) • 2016 401-1 New employee hires and Contributing to Stakeholders (p.67) •
305-7 NOx, SOx, and other significant Key Statistics (p.93, 95) • employee turnover Key Statistics (p.91-92, 96-97)
air emissions 401-2 Benefits provided to full- Contributing to Stakeholders •
time employees that are not (p.64, 66)
306: Effluent 103 Management approach Our ESG Approach (p.21-22) • provided to temporary or part-
and Waste Protecting the Environment (p.49, 59) time employees
2016 Waste Management
306-1 Water discharge by quality and Key Statistics (p.93, 95) • 402: Labour/ 103 Management approach Our ESG Approach (p.21-22) •
destination Management Contributing to Stakeholders (p.64-65)
306-2 Waste by type and disposal Key Statistics (p.94-95) • Relations 2016 402-1 Minimum notice periods Contributing to Stakeholders (p.64-65) •
method regarding operational changes
306-3 Significant spills Protecting the Environment (p.60) • 403: 103 Management approach Our ESG Approach (p.21-22) •
306-4 Transport of hazardous waste Key Statistics (p.94-95) • Occupational Ensuring Health and Safety (p.38)
306-5 Water bodies affected by water No water bodies are significantly • Health and HSE Policy
discharges and/or runoff affected by our Hong Kong operation. Safety 2018 403-1 Occupational health and safety Ensuring Health and Safety (p.38) •
management system
Products and G4-OG5 Volume and disposal of Key Statistics (p.93, 95) • 403-2 Hazard identification, risk Ensuring Health and Safety (p.38, 42) •
Services formation or produced water In 2020, our Hong Kong operation assessment, and incident
did not involve formation or produced investigation
water. 403-3 Occupational health services Ensuring Health and Safety (p.37-41) •
G4-OG7 Amount of drilling waste In 2020, our Hong Kong operation did • 403-4 Worker participation, Ensuring Health and Safety (p.38) •
(drill mud and cuttings) and not involve drilling waste. consultation, and
strategies for treatment and communication on occupational
disposal health and safety
G4-OG8 Benzene, lead and sulfur The composition of town gas is • 403-5 Worker training on occupational Ensuring Health and Safety (p.38-39) •
content in fuels regulated by the Environmental health and safety
Protection Department, and the 403-6 Promotion of worker health Ensuring Health and Safety (p.40-41) •
benzene, lead and sulfur contents did 403-7 Prevention and mitigation of Ensuring Health and Safety (p.38-41) •
not exceed the permitted levels during occupational health and safety
the reporting period. impacts directly linked by
business relationships

307: 103 Management approach Protecting the Environment (p.49) • 403-8 Workers covered by an Ensuring Health and Safety (p.37-39) •
Environmental 307-1 Non-compliance with Strengthening Corporate Governance • occupational health and safety
Compliance environmental laws and (p.87) management system
2016 regulations 403-9 Work-related injuries Ensuring Health and Safety (p.37, 39) •
Key Statistics (p.90, 95)