KS Sustainability Report FY2024-25

Social Impacts: People

Social Impacts: Clients and Suppliers

Social Impacts: Community

Appendices

CEO Message

Approach to Sustainability

Responsible Governance

Environmental Stewardship

About This Report

About Kum Shing

GRI Standards

Description

Reference/ Remarks

Page No.

Environmental

Description

Reference/ Remarks

Page No.

2-23 Policy commitments

Approach to Sustainability - Sustainability Governance

3-3 Management of material topics 305-1 D irect (Scope 1) GHG emissions

Environmental Stewardship

62-68

10-11

2-24 Embedding policy commitments

Responsible Governance - Business Ethics and Integrity Social Impacts: People - Talent Acquisition and Management Approach to Sustainability - Stakeholder Engagement Responsible Governance - Business Ethics and Integrity Social Impacts: People - Talent Acquisition and Management Responsible Governance - Legal Compliance Appendix B: Memberships and Major Awards

29

305-2 Energy indirect (Scope 2) GHG emissions 305-3 Other indirect (Scope 3) GHG emissions 305-4 GHG emissions intensity 305-5 Reduction of GHG emissions

2-25 Processes to remediate negative impacts

Appendix A: Key Statistics - Environmental Performance

69

35

GRI 305: Emissions 2016

18

Environmental Stewardship

62-69

2-26 M echanisms for seeking advice and raising concerns

GHG emissions breakdown

29

305-6 E missions of ozone-depleting substances (ODS) 305-7 N itrogen oxides (NOx), sulphur

ODS were not major emissions in our operations.

-

35

Appendix A: Key Statistics - Environmental Performance

2-27 C ompliance with laws and regulations

30 80

oxides (SOx), and other significant air emissions

69

2-28 Membership associations

Approach to Sustainability - Stakeholder Engagement The Group did not involve in any collective bargaining agreements for the Year.

3-3 Management of material topics 306-1 Waste generation and significant waste-related impacts 306-2 Management of significant waste- related impacts

Environmental Stewardship

62-67

2-29 Approach to stakeholder engagement

18

2-30 Collective bargaining agreements

-

Environmental Stewardship

62-67

3-1 Process to determine material topics

19 20

GRI 306: Waste 2020

GRI 3: Material Topics 2021

Approach to Sustainability - Materiality Assessment

3-2 List of material topics

306-3 Waste generated

Economic

Appendix A: Key Statistics - Environmental Performance

69-70

Approach to Sustainability - Materiality Assessment Responsible Governance - Business Ethics and Integrity

19-20 29

306-4 Waste diverted from disposal 306-5 Waste directed to disposal 3-3 Management of material topics

3-3 Management of material topics

205-1 O perations assessed for risks related to corruption 205-2 Communication and training about anti- corruption policies and procedures 205-3 C onfirmed incidents of corruption and actions taken

GRI 205: Anti- corruption 2016

GRI 308: Supplier Environmental Assessment 2016

308-1 N ew suppliers that were screened using environmental criteria 308-2 Negative environmental impacts in the supply chain and actions taken

29

Social Impacts: Clients and Suppliers - Supply Chain Management

56

Responsible Governance - Business Ethics and Integrity

30

Social

Environmental

Approach to Sustainability - Materiality Assessment Social Impacts: People - Talent Acquisition and Management

19-20

3-3 Management of material topics 302-1 Energy consumption within the organisation

Environmental Stewardship

62-67

3-3 Management of material topics

34-39

Appendix A: Key Statistics - Environmental Performance

401-1 New employee hires and employee turnover 401-2 B enefits provided to full-time employees that are not provided to temporary or part-time employees

302-2 Energy consumption outside of the organisation 302-3 Energy intensity 302-4 Reduction of energy consumption 302-5 R eductions in energy requirements of products and services 3-3 Management of material topics 303-1 Interactions with water as a shared resource 303-2 Management of water discharge- related impacts 303-3 Water withdrawal

70

GRI 401: Employment 2016

Appendix A: Key Statistics - Social Performance

73

GRI 302: Energy 2016

Social Impacts: People - Talent Acquisition and Management Appendix A: Key Statistics - Social Performance Approach to Sustainability - Materiality Assessment Social Impacts: People - Talent Acquisition and Management Social Impacts: People - Talent Acquisition and Management

Environmental Stewardship

62-67, 70

35-37

Not applicable to our operations.

-

401-3 Parental leave

75

Environmental Stewardship

62-64, 68

19-20

3-3 Management of material topics

GRI 402: Labour/ Management Relations 2016

39

No significant water stress was identified in our operations during the Year.

68

GRI 303: Water and Effluents 2018

402-1 Minimum notice periods regarding operational changes

39

Appendix A: Key Statistics - Environmental Performance

303-4 Water discharge 303-5 Water consumption

70

83 KUM SHING SUSTAINABILITY REPORT 2024/25

KUM SHING SUSTAINABILITY REPORT 2024/25

84

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