KS Sustainability Report FY2024-25

Social Impacts: People

Social Impacts: Clients and Suppliers

Social Impacts: Community

About This Report

CEO Message

Approach to Sustainability

Responsible Governance

Environmental Stewardship

Appendices

About Kum Shing

About This Report IN THIS SECTION

Reporting Frameworks and Principles Reporting Boundary

Kum Shing Group Limited (“Kum Shing” or “the Group”) publishes annual Sustainability Report (the “Report”) that discloses our approach to sustainability, including strategies, initiatives and performances. The Report is available on Kum Shing Corporate Website. The Board of Directors (the “Board”) has reviewed and approved this Report. We welcome and value your feedback as we work to enhance our sustainability initiatives, performances and reporting. Please share your comments with us at info@kumshing.com.hk.

Reporting Frameworks and Principles

Reporting Boundary

Sustainability Reporting

We will continue to align our disclosures with internationally recognised guidelines and frameworks, including the International Sustainability Standards Board (ISSB)'s International Financial Reporting Standards (IFRS) S1 General Requirements for Disclosure of Sustainability- related Financial Information and IFRS S2 Climate-related Disclosures.

This Report covers the material issues identified for Kum Shing’s key business segments from 1 April 2024 to 31 March 2025 (“Year” or “2024/25”). It includes eight subsidiaries in Hong Kong under four business segments that contributed to the majority of the Group’s total revenue for the Year. The Property Development segment in Chinese Mainland is excluded. Qualitative disclosures and quantitative social key performance indicators (“KPIs”) encompass all operations, including office, depot and project operations. Quantitative environmental KPIs focus on headquarters’ office and depot operations, with selected KPIs for project operations also disclosed. We review our business operations and development, making adjustments to the reporting boundary as appropriate to ensure our material impacts are covered.

Business Segments Subsidiaries of the Group

Engineering, Procurement & Construction

Kum Shing (K.F.) Construction Company Limited (“KFC”) Kum Shing Engineering Company Limited (“KSE”) Kum Shing E & M Limited (“KEM”) Kum Shing Civil Engineering Limited (“KCE”) * W. Hing Construction Company Limited (“WHC”) *

This Report has been prepared with reference to the Global Reporting Initiative (GRI) Universal Standards 2021 (“GRI Standards”) and the Hong Kong Exchanges and Clearing Limited (HKEX)’s Appendix C2 Environmental, Social and Governance Reporting Guide (the “ESG Reporting Guide”) of the Listing Rules. Our major clients who abide by HKEX’s listing rules follow this ESG Reporting Guide.

Greenhouse Gas (“GHG”) Emissions Data

Our GHG emissions are reported with reference to the GHG Protocol published by World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), the International Standard for GHG Emissions ISO 14064-1:2018, and the relevant local guidelines where applicable.

See Appendix C: Content Indices for details

Logistics

Pro Logistics Limited (“PLL”)

In preparing this Report, we have applied the reporting principles recommended by GRI Standards and HKEX ESG Reporting Guide to define relevant content and provide valuable information to our stakeholders, including materiality, quantitative, balance and consistency.

Talent Supply

EnGenius Personnel Consultancy Limited ("ENG") Hong Kong Energy Infrastructure Limited (“HEI”)