ANNUAL REPORT 2025 79 SUSTAINABILITY REPORT GRI Topic Disclosure Description Page, reference or additional comment 2-19 Remuneration policies Page 107 to 110 (Corporate Governance Report) Link to HPH Trust’s Renumeration Committee – Terms of Reference: https://www.hphtrust.com/corporate_governance.html 2-20 Process to determine remuneration Page 107 to 110 (Corporate Governance Report) Link to HPH Trust’s Renumeration Committee – Terms of Reference: https://www.hphtrust.com/corporate_governance.html 2-21 Annual total compensation ratio Due to confidentiality constraints, HPH Trust is unable to disclose information regarding annual total compensation ratios. Strategy, policies and practices 2-22 Statement on sustainable development strategy Page 27 (Board Statement) 2-23 Policy commitments Page 29, 35 to 36, 40 to 41, 44 to 45, 56 to 58, 63 to 68 (Sustainability Governance set of policies & Business Ethics and Compliance & Supply Chain Management & Environment & Our People & People Engagement and Wellbeing & IT System and Data Security & Occupational Health and Safety) Link to HPH Trust Sustainability Policies: https://www.hphtrust.com/sustainability_policies.html Link to HPH Trust Corporate Governance Policies: https://www.hphtrust.com/corporate_governance.html 2-24 Embedding policy commitments Page 29, 35 to 36, 40 to 41, 44 to 45, 56 to 58, 63 to 68 (Sustainability Governance Policies & Business Ethics and Compliance & Supply Chain Management & Environment & Our People & People Engagement and Wellbeing & IT System and Data Security & Occupational Health and Safety) While the Board has ultimate accountability for managing and implementing policy commitments, HPH Trust emphasises that everyone has a duty to contribute to its sustainability performance. Heads of business units and departments are responsible for ensuring that all day-to-day actions are consistent with HPH Trust’s policies, while function employees are accountable for upholding the commitments the Trust has made. 2-25 Processes to remediate negative impacts Page 35 to 36 2-26 Mechanisms for seeking advice and raising concerns Page 35 to 36 (Business Ethics and Compliance) For details regarding the HPH Trust Whistleblowing Policy, please see https://www.hphtrust.com/corporate_governance.html 2-27 Compliance with laws and regulations Page 35 to 36 (Business Ethics and Compliance) In 2025, there were no cases of non-compliance with laws or regulations in the environmental, social and economic areas. 2-28 Membership associations Page 69 (Memberships and Associations) Stakeholder engagement 2-29 Approach to stakeholder engagement Page 31 to 32 (Stakeholder Engagement) 2-30 Collective bargaining agreements Page 61 to 62 (Employment Practices and Labour Rights) Approximately 69% of total employees (100% of local staff at YANTIAN) are covered by collective negotiation. Collective bargaining agreements are not applicable to HIT as there is no collective negotiation process with staff or union representatives. GRI 3: Material Topics 2021 3-1 Process to determine material topics Page 31 to 34 (Stakeholder Engagement Channels and Materiality Assessment) 3-2 List of material topics Page 33 to 34 (Materiality Assessment)
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