HUTCHISON PORT HOLDINGS TRUST 88 SUSTAINABILITY REPORT Reference number Requirement Page, reference or additional comment Risk management IFRS S2.25 To achieve this objective, an entity shall disclose information about: (a) the processes and related policies the entity uses to identify, assess, prioritise and monitor climate-related risks, including information about: (i) the inputs and parameters the entity uses (for example, information about data sources and the scope of operations covered in the processes) Page 45 to 50 (Climate Change) (ii) whether and how the entity uses climate-related scenario analysis to inform its identification of climate-related risks (iii) how the entity assesses the nature, likelihood and magnitude of the effects of those risks (for example, whether the entity considers qualitative factors, quantitative thresholds or other criteria) (iv) whether and how the entity prioritises climate-related risks relative to other types of risks (v) how the entity monitors climate-related risks (vi) whether and how the entity has changed the processes it uses compared with the previous reporting period (b) the processes the entity uses to identify, assess, prioritise and monitor climate-related opportunities, including information about whether and how the entity uses climaterelated scenario analysis to inform its identification of climate-related opportunities Page 45 to 50 (Climate Change) (c) the extent to which, and how, the processes for identifying, assessing, prioritising and monitoring climate-related risks and opportunities are integrated into and inform the entity’s overall risk management process. Page 45 to 50 (Climate Change) Metrics and targets IFRS S2.29 An entity shall disclose information relevant to the cross-industry metric categories of: (a) greenhouse gas emissions – the entity shall: (i) disclose its absolute gross greenhouse gas emissions generated during the reporting period, expressed as metric tonnes of CO2 equivalent (see paragraphs B19–B22), classified as: Page 50 to 52, 70 to 71 (Energy and Emissions & Environment – Key Performance Indicators ) (1) Scope 1 greenhouse gas emissions; (2) Scope 2 greenhouse gas emissions; (3) Scope 3 greenhouse gas emissions; (ii) measure its greenhouse gas emissions in accordance with the Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (2004) unless required by a jurisdictional authority or an exchange on which the entity is listed to use a different method for measuring its greenhouse gas emissions (see paragraphs B23–B25) (iii) disclose the approach it uses to measure its greenhouse gas emissions (see paragraphs B26–B29) including: (1) the measurement approach, inputs and assumptions the entity uses to measure its greenhouse gas emissions; (2) the reason why the entity has chosen the measurement approach, inputs and assumptions it uses to measure its greenhouse gas emissions; and (3) any changes the entity made to the measurement approach, inputs and assumptions during the reporting period and the reasons for those changes; (iv) for Scope 1 and Scope 2 greenhouse gas emissions disclosed in accordance with paragraph 29(a)(i)(1)–(2), disaggregate emissions between: This is not applicable as the reporting scope of this Sustainability Report only covers the core port operations of HPH Trust at HIT and YANTIAN. (1) the consolidated accounting group (parent and its consolidated subsidiaries); (2) other investees excluded from paragraph 29(a)(iv)(1) (associates, joint ventures and unconsolidated subsidiaries)
RkJQdWJsaXNoZXIy NTM2MDQ5