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VERIFICATION STATEMENT

114 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT 2020 14 VERIFICATION STATEMENT 115

14 VERIFICATION STATEMENT

Appendix III: External Environmental,
Social and Governance Charters and Initiatives

Charters and Initiatives Issuing Bodies

Corporate Governance VERIFICATION STATEMENT

Companies Ordinance, Chapter 622 of the laws of Hong Kong The Government of the Hong Kong Special Scope of Verification
Securities and Futures Ordinance, Chapter 571 of the laws of Administrative Region Hong Kong Quality Assurance Agency (“HKQAA”) has been commissioned by The Hong Kong and China
Hong Kong Gas Company Limited (“Towngas”) to undertake an independent verification for its Environmental,
Social and Governance (“ESG”) Report 2020 (“the Report”). The scope of HKQAA’s verification covers
Corporate Governance Code and Corporate Governance The Stock Exchange of Hong Kong Limited the information on ESG performance of Towngas businesses both in Hong Kong and outside Hong Kong
st
st
Report, Appendix 14 to the Listing Rules for the period from 1 January 2020 to 31 December 2020.

Environmental, Social and Governance Reporting Guide, The aim of this verification is to provide a reasonable assurance on the reliability of the report contents.
Appendix 27 to the Listing Rules The Report has been prepared in accordance with the Global Reporting Initiative (“GRI”) Standards:
Core option and with reference to the GRI G4 Oil and Gas Sector Disclosures. It also fulfils the mandatory
Environment
disclosure requirements and “comply or explain” provisions of the Environmental, Social and
Carbon Footprint Repository for Listed Company in Hong Kong Environment Bureau Governance Reporting Guide (“ESG Guide”), under Appendix 27 to the Rules Governing the Listing of
Carbon Reduction Charter: Carbon Audit • Green Partners Securities on The Stock Exchange of Hong Kong Limited.

Hong Kong Green Organisation Environmental Campaign Committee Level of Assurance and Methodology
IAQwi$e Label The process applied in this verification was referring to the International Standard on Assurance
Engagements 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical
Wastewi$e Label Financial Information issued by the International Auditing and Assurance Standards Board. Our evidence

“Let’s save 10L Water” Campaign Water Supplies Department gathering process was designed to obtain a reasonable level of assurance for devising the verification
conclusion.
Sustainable Procurement Charter Green Council In order to understand the process that Towngas adopted to ascertain the key ESG issues and impacts,
the Report compilation process was discussed including stakeholder engagement and materiality
Hong Kong Zero Carbon Partnership The University of Hong Kong assessment processes. Also, system and process for collecting, collating and reporting ESG performance
data were verified. Our verification procedure covered reviewing relevant documentation, interviewing
CarbonCare®ESG Label (Level 4) CarbonCare InnoLab responsible personnel with accountability for preparing the Report and verifying the selected samples
Innovation Partner of CarbonCare Open Innovation Lab of data and information used for preparing the Report. Raw data and supporting evidence of the
selected samples were also thoroughly examined during the verification process.
Green Bottle Charter The Green Earth
Independence
Hong Kong Green Shop Alliance The Hong Kong Green Building Council Towngas is responsible for the collection and presentation of the information presented in the Report.
HKQAA does not involve in calculating, compiling, or in the development of the Report. Our verification
Occupational Health and Safety
activities are independent from Towngas.
Safety Charter Occupational Safety and Health Council
International Safe Workplace Program Conclusion
On the basis of our verification results and in accordance with the verification procedures undertaken,
Charter on Preferential Appointment of OSH Star Enterprises it is the opinion of the HKQAA’s verification team that:
Joyful@Healthy Workplace Charter  The Report has been prepared in accordance with the GRI Standards: Core option and with
reference to the GRI G4 Oil and Gas Sector Disclosures, also it fulfills the ESG Guide for disclosure;
Social Responsibility  The Report illustrates Towngas ESG performance, covering all material and relevant aspects in a
balanced, comparable, clear and timely manner; and
Barrier-free Company The Hong Kong Council of Social Service  The data and information disclosed in the Report are reliable and complete.
Talent-Wise Employment Charter and Inclusive Organisations Labour and Welfare Bureau HKQAA confirmed that the selected information and data of Towngas stated in the Report has been
Recognition Scheme prepared and presented in a fair manner, in all material aspects. In conclusion, the ESG performance
disclosed in the Report is appropriate to the sustainability context and materiality of Towngas.

Signed on behalf of Hong Kong Quality Assurance Agency

Connie Sham
Head of Audit
March 2021