Our sustainability reporting is done primarily through our Sustainability Compendium. The Sustainability Compendium, which does not form a part of, but which is intended to complement our Integrated Annual Report, provides more details on our Sustainability Strategy, as well as approach and performance in each of our Sustainability Focus Areas under Environment (E), Social (S) and Governance (G) categories. This report covers 124 properties owned by Link across Hong Kong, 5 properties across Mainland China, 1 property in Australia and 1 property in the United Kingdom. Unless otherwise stated, the reported ESG key performance indicators cover all properties where we have operational control that we have owned and operated for at least 1.5 years.
This report, in conjunction with our Integrated Annual Report comprising Strategic Report and Governance and Disclosures and Financial Statements, is prepared in accordance with sustainability reporting global best practices and complies with the Core Option of Global Reporting Initiatives Sustainability Reporting Standards (GRI Standards), the International Integrated Reporting Framework, the Environmental, Social and Governance Reporting Guide set out in Listing Rules Appendix 27 of The Stock Exchange of Hong Kong Limited. We support the global efforts to provide transparent and comparable reporting on climate-related issues. Our climate disclosures follow the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) and the International Sustainability Standards Board (ISSB) Exposure Draft IFRS S2 Climate-related Disclosures (ISSB Climate Exposure Draft).
ESG data in Link’s 2021/2022 Annual Integrated Report and Sustainability Compendium are externally assured to validate the accuracy and reliability of its content. We have engaged The Hong Kong Quality Assurance Agency (HKQAA) to provide independent assurance of our reports. The assurance, including the scope of work and conclusions, can be found in the Sustainability Compendium.
We have updated our annual sustainability performance on our corporate sustainability website from 2014/2015 to 2020/2021. For previous sustainability reports, please refer to the link.