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104  ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT 2020                       GRI & ESG CONTENT INDEX     105









 GRI Standards/  Disclosures  Cross Reference/  External   GRI Standards/  Disclosures  Cross Reference/  External
 Material Topics  Information  Assurance  Material Topics         Information                    Assurance
 404: Training   103  Management approach  Our ESG Approach (p.21-22)  •  409: Forced   103  Management approach  Our ESG Approach (p.21-22)  •
 and Education   Contributing to Stakeholders (p.65)  or Compulsory   Contributing to Stakeholders (p.64)
 2016  404-1  Average hours of training per   Key Statistics (p.92)  •  Labour 2016  Strengthening Corporate Governance
 year per employee                                                (p.86)
 404-2  Programmes for upgrading   Contributing to Stakeholders (p.68)  •  409-1  Operations and suppliers at   Contributing to Stakeholders    •
 employee skills and transition        significant risk for incidents of   (p.80-81)
 assistance programmes                 forced or compulsory labour  Strengthening Corporate Governance
 404-3  Percentage of employees   Key Statistics (p.92)  •        (p.86)
 receiving regular performance   410: Security   103  Management approach  Our ESG Approach (p.21-22)  •
 and career development   Practices 2016                          Strengthening Corporate Governance
 reviews                                                          (p.86)
                              410-1    Security personnel trained   Strengthening Corporate Governance   •
 405: Diversity   103  Management approach  Our ESG Approach (p.21-22)  •  in human rights policies or   (p.86)
 and Equal   Contributing to Stakeholders    procedures
 Opportunity   (p.64, 68, 69)
 2016  405-1  Diversity of Governance Bodies   Key Statistics (p.91-92, 96)  •  412: Human   103  Management approach  Our ESG Approach (p.21-22)  •
 and Employees  Rights                                            Strengthening Corporate Governance
             Assessment                                           (p.86)
 406: Non-  103  Management approach  Our ESG Approach (p.21-22)  •  2016  412-2  Employee training on human   Strengthening Corporate Governance   •
 Discrimination   Contributing to Stakeholders    rights policies or procedures  (p.87)
 2016  (p.64, 66, 69)
 406-1  Incidents of discrimination and   Contributing to Stakeholders (p.69)  •  413: Local   103  Management approach  Ensuring Health and Safety (p.44-46)  •
 corrective actions taken  Communities                            Contributing to Stakeholders (p.74)
             2016                                                 District Council Focus Team
 407: Freedom   103  Management approach  Contributing to Stakeholders (p.65)   •  Social Projects
 of Association   Strengthening Corporate Governance              Towngas Concession Schemes
 and Collective   (p.85)      413-1    Operations with local      Contributing to Stakeholders (p.74-78)  •
 Bargaining                            community engagement,
 2016                                  impact assessments and
                                       development programmes

 408: Child   103  Management approach  Our ESG Approach (p.21-22)  •  413-2  Operations with significant   Ensuring Health and Safety (p.44-47)  •
 Labour 2016  Contributing to Stakeholders (p.64)  actual and potential negative
 Strengthening Corporate Governance    impacts on local communities
 (p.86)                       G4-OG11 Number of sites that have been   In 2020, our Hong Kong operation did   •
 408-1  Operations and suppliers at   Contributing to Stakeholders (p.80-81)  •  decommissioned and sites that   not involve such sites.
 significant risk for incidents of   Strengthening Corporate Governance   are in the process of being
 child labour  (p.86)                  decommissioned
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