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
HKEX ESG Reporting Guide Content Index
Aspects, General Disclosure and KPIs
Description
Reference/ Remarks
Page No.
Mandatory Disclosure Requirements
Environmental Aspect A1: Emissions
Description
Reference/ Remarks
Page No.
A statement from the board containing the following elements: (i) A disclosure of the board’s oversight of ESG issues. (ii) T he board’s ESG management approach and strategy, including the process used to evaluate, prioritise and manage material ESG-related issues (including risks to the issuer’s businesses). (iii) How the board reviews progress made against ESG-related goals and targets with an explanation of how they relate to the issuer’s businesses. A description of, or an explanation on, the application of the following Reporting Principles in the preparation of the ESG report: Materiality: T he ESG report should disclose: (i) the process to identify and the criteria for the selection of material ESG factors; (ii) if a stakeholder engagement is conducted, a description of significant stakeholders identified, and the process and results of the issuer’s stakeholder engagement. Quantitative: Information on the standards, methodologies, assumptions and/or calculation tools used, and source of conversion factors used, for the reporting of emissions/energy consumption (where applicable) should be disclosed. Consistency:The issuer should disclose in the ESG report any changes to the methods or KPIs used, or any other relevant factors affecting a meaningful comparison. A narrative explaining the reporting boundaries of the ESG report and describing the process used to identify which entities or operations are included in the ESG report.
Approach to Sustainability - Sustainability Governance Environmental Stewardship – Environmental Management Responsible Governance - Legal Compliance Appendix A: Key Statistics - Environmental Performance
Information on: (a) the policies; and (b) c ompliance with relevant laws and regulations that have a significant impact on the issuer relating to air and greenhouse gas emissions, discharges into water and land, and generation of hazardous and non-hazardous waste. The types of emissions and respective emissions data. Direct (Scope 1) and energy indirect (Scope 2) greenhouse gas emissions and intensity.
11
CEO Message
2 10-14, 18-20, 27-28
General Disclosure
MD13 Governance Structure
62
Approach to Sustainability - Sustainability Governance
30
A1.1
A1.2
69-70
A1.3 A1.4 A1.5
Total hazardous waste produced and intensity. Total non-hazardous waste produced and intensity.
About This Report – Reporting Frameworks and Principles Approach to Sustainability - Materiality Assessment
Description of emission target(s) set and steps taken to achieve them. Description of how hazardous and non-hazardous wastes are handled, and a description of reduction target(s) set and steps taken to achieve them.
3
MD14 Reporting Principles
Environmental Stewardship 62-68
A1.6
19-20
Aspect A2: Use of Resources
Approach to Sustainability - Sustainability Governance Environmental Stewardship – Environmental Management Appendix A: Key Statistics - Environmental Performance
11
General Disclosure
Policies on the efficient use of resources, including energy, water and other raw materials.
62
MD 15 Reporting Boundary
About This Report – Reporting Boundary
4
Direct and/or indirect energy consumption by type in total and intensity.
A2.1
70
A2.2
Water consumption in total and intensity.
Description of energy use efficiency target(s) set and steps taken to achieve them.
A2.3
Environmental Stewardship 62-67
62-64, 68
Environmental Stewardship
Description of whether there is any issue in sourcing water that is fit for purpose, water efficiency target(s) set and steps taken to achieve them.
A2.4
No issue in sourcing water was identified during the Year.
Total packaging material used for finished products and per unit produced.
Not applicable to our operations.
A2.5
-
87 KUM SHING SUSTAINABILITY REPORT 2024/25
KUM SHING SUSTAINABILITY REPORT 2024/25
88
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