Material ESG KPIs

We continue to refine our sustainability reporting to fulfil more stringent regulatory requirements and align with global best practices.

Each year, we report on over 150 indicators required by key sustainability standards, such as GRI Standards, HKEX “Environmental, Social and Governance Reporting Guide”, International Sustainability Standards Board (ISSB), and Task Force on Climate-related Financial Disclosures (TCFD).

To enhance accountability, in 2024/2025 we have identified 10 material ESG KPIs for Board-level oversight and external assurance. These ten indicators were selected based on:

Alignment with enterprise risks and strategic materiality
Impact on long-term value creation across ESG themes
Maturity and reliability of underlying data controls and verification mechanisms

Material ESG KPIs⁽¹⁾
Employee Intensity Reduction Carbon Intensity Reduction (Scope 1 & 2) General Waste Recovered / Recycled
Employee Engagement Survey Response Rate Employee Engagement Score Voluntary Turnover Rate Lost Time Injury Frequency Rate – for Permanent Employees
Positive Brand Perception Tenant satisfaction score Customer Satisfaction Score

Notes:

⁽¹⁾ Please refer to Sustainability Strategy in Execution and Material ESG KPIs – Basis of Reporting section from our Sustainability Report 2024/2025 for the progress, definition and methodology of each material ESG KPIs.