HUTCHISON PORT HOLDINGS TRUST 86 SUSTAINABILITY REPORT Reference number Requirement Page, reference or additional comment IFRS S2.14 An entity shall disclose information that enables users of general purpose financial reports to understand the effects of climate-related risks and opportunities on its strategy and decision-making. Specifically, the entity shall disclose: (a) information about how the entity has responded to, and plans to respond to, climate-related risks and opportunities in its strategy and decision-making, including how the entity plans to achieve any climate-related targets it has set and any targets it is required to meet by law or regulation. Specifically, the entity shall disclose information about: (i) current and anticipated changes to the entity’s business model, including its resource allocation, to address climate-related risks and opportunities (for example, these changes could include plans to manage or decommission carbon-, energy- or water-intensive operations; resource allocations resulting from demand or supply-chain changes; resource allocations arising from business development through capital expenditure or additional expenditure on research and development; and acquisitions or divestments) Page 45 to 52 (Climate Change & Energy and Emissions) (ii) current and anticipated direct mitigation and adaptation efforts (for example, through changes in production processes or equipment, relocation of facilities, workforce adjustments, and changes in product specifications) (iii) current and anticipated indirect mitigation and adaptation efforts (for example, through working with customers and supply chains) (iv) any climate-related transition plan the entity has, including information about key assumptions used in developing its transition plan, and dependencies on which the entity’s transition plan relies (v) how the entity plans to achieve any climate-related targets, including any greenhouse gas emissions targets, described in accordance with paragraphs 33-36 (b) information about how the entity is resourcing, and plans to resource, the activities disclosed in accordance with paragraph 14(a) Page 45 to 52 (Climate Change & Energy and Emissions) (c) quantitative and qualitative information about the progress of transition plans disclosed in previous reporting periods in accordance with paragraph 14(a). Page 45 to 52 (Climate Change & Energy and Emissions) IFRS S2.15 An entity shall disclose information that enables users of general purpose financial reports to understand: (a) the effects of climate-related risks and opportunities on the entity’s financial position, financial performance and cash flows for the reporting period (current financial effects) Page 45 to 50 (Climate Change) (b) the anticipated effects of climate-related risks and opportunities on the entity’s financial position, financial performance and cash flows over the short, medium and long term, taking into consideration how climate-related risks and opportunities are included in the entity’s financial planning (anticipated financial effects). Page 45 to 50 (Climate Change) IFRS S2.16 Specifically, an entity shall disclose quantitative and qualitative information about: (a) how climate-related risks and opportunities have affected its financial position, financial performance and cash flows for the reporting period Page 45 to 50 (Climate Change) (b) the climate-related risks and opportunities identified in paragraph 16(a) for which there is a significant risk of material adjustment within the next annual reporting period to the carrying amounts of assets and liabilities reported in the related financial statements Page 45 to 50 No significant risk of a material adjustment has been identified. (c) how the entity expects its financial position to change over the short, medium and long term, given its strategy to manage climate-related risks and opportunities, taking into consideration: (i) its investment and disposal plans (for example, plans for capital expenditure, major acquisitions and divestments, joint ventures, business transformation, innovation, new business areas, and asset retirements), including plans the entity is not contractually committed to Page 50 to 52 (Energy and Emissions) (ii) its planned sources of funding to implement its strategy (d) how the entity expects its financial performance and cash flows to change over the short, medium and long term, given its strategy to manage climate-related risks and opportunities (for example, increased revenue from products and services aligned with a lower-carbon economy; costs arising from physical damage to assets from climate events; and expenses associated with climate adaptation or mitigation). Page 45 to 50 (Climate Change)
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