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108         ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT 2020                                                                                                                            GRI & ESG CONTENT INDEX     109









            Environmental, Social and Governance                                                                                     Aspects       General Disclosures and KPIs                        Cross Reference/Information
            Reporting Guide (ESG Guide) Content Index                                                                                A3            General    Policies on minimising the issuer’s significant   Protecting the Environment
                                                                                                                                     The           Disclosure  impact on the environment and natural resources  (p.49, 51, 58-59, 61)
            This Report was in compliance with the mandatory disclosure requirements and “comply or explain” provisions of           Environment                                                       HSE Policy
            the latest ESG Guide of The Stock Exchange of Hong Kong Limited.                                                         and Natural   A3.1       Description of the significant impacts of activities   Protecting the Environment (p.50-61)
                                                                                                                                     Resources                on the environment and natural resources and
             Aspects        General Disclosures and KPIs                        Cross Reference/Information                                                   actions taken to manage them
             A. Environmental
                                                                                                                                     A4            General    Policies on identification and mitigation of   Protecting the Environment
             A1             General    Information on:                          Protecting the Environment (p.49-50)                 Climate       Disclosure  significant climate-related issues which have   (p.49, 51)
             Emissions      Disclosure  (a)  the policies; and                  Strengthening Corporate                              Change                   impacted, and those which may impact, the issuer  HSE Policy
                                       (b)  compliance with relevant laws and regulations   Governance (p.88)
                                          that have a significant impact on the issuer   HSE Policy                                                A4.1       Description of the significant climate-related   Protecting the Environment (p.51-57)
                                          relating to air and greenhouse gas emissions,   Carbon Management                                                   issues which have impacted, and those which
                                          discharges into water and land, and generation                                                                      may impact, the issuer, and the actions taken to
                                          of hazardous and non-hazardous waste                                                                                manage them
                            A1.1       The types of emissions and respective emissions   Key Statistics (p.93-95)
                                       data                                                                                          B. Social
                            A1.2       Direct (Scope 1) and energy indirect (Scope 2)   Protecting the Environment (p.57)            Employment and Labour Practices
                                       greenhouse gas emissions (in tonnes) and, where   Key Statistics (p.93, 95)                   B1
                                       appropriate, intensity                                                                        Employment    General    Information on:                          Contributing to Stakeholders
                            A1.3       Total hazardous waste produced (in tonnes), and,   Key Statistics (p.94-95)                                 Disclosure  (a)  the policies; and                  (p.64-66)
                                       where appropriate, intensity                                                                                           (b)  compliance with relevant laws and regulations   Strengthening Corporate
                            A1.4       Total non-hazardous waste produced (in tonnes),   Key Statistics (p.94-95)                                                that have a significant impact on the issuer   Governance (p.87)
                                       and, where appropriate, intensity                                                                                         relating to compensation and dismissal,
                            A1.5       Description of emission target(s) set and steps   Protecting the Environment (p.50-59)                                    recruitment and promotion, working hours,
                                       taken to achieve them                                                                                                     rest periods, equal opportunity, diversity, anti-
                            A1.6       Description of how hazardous and non–    Protecting the Environment (p.59-60)                                             discrimination, and other benefits and welfare
                                       hazardous wastes are handled, and a description   Waste Management                                          B1.1       Total workforce by gender, employment type, age   Contributing to Stakeholders (p.67)
                                       of reduction target(s) set and steps taken to                                                                          group and geographical region            Key Statistics (p.91, 96)
                                       achieve them                                                                                                B1.2       Employee turnover rate by gender, age group and   Contributing to Stakeholders (p.67)
             A2             General    Policies on the efficient use of resources, including   Protecting the Environment                                     geographical region                      Key Statistics (p.91, 96)
             Use of         Disclosure  energy, water and other raw materials   (p.49, 58-59)                                        B2            General    Information on:                          Ensuring Health and Safety (p.38)
             Resources                                                          HSE Policy                                           Health and    Disclosure  (a)  the policies; and                  Strengthening Corporate
                                                                                Green Building                                       Safety
                            A2.1       Direct and/or indirect energy consumption by type   Key Statistics (p.59, 93, 95)                                      (b)  compliance with relevant laws and regulations   Governance (p.86)
                                       in total and intensity                                                                                                    that have a significant impact on the   HSE Policy
                            A2.2       Water consumption in total and intensity  Key Statistics (p.93, 95)                                                       issuer relating to providing a safe working
                            A2.3       Description of energy use efficiency target(s) set   Protecting the Environment (p.58-59)                                 environment and protecting employees from
                                       and steps taken to achieve them                                                                                           occupational hazards
                            A2.4       Description of whether there is any issue in   Protecting the Environment (p.58-60)                         B2.1       Number and rate of work-related fatalities occurred   Key Statistics (p.90, 95)
                                       sourcing water that is fit for purpose, water                                                                          in each of the past three years including the
                                       efficiency target(s) set and steps taken to achieve                                                                    reporting year
                                       them                                                                                                        B2.2       Lost days due to work injury             Key Statistics (p.90, 95)
                            A2.5       Total packaging material used for finished   Key Statistics (p.93)                                          B2.3       Description of occupational health and safety   Ensuring Health and Safety (p.39-41)
                                       products (in tonnes), if appropriate, with reference                                                                   measures adopted, how they are implemented
                                       to per unit produced                                                                                                   and monitored
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