The coverage of our annual sustainable development report is determined by reference to a detailed materiality assessment. The assessment identifies and evaluates the sustainability issues most important to our businesses and stakeholders, for the year under review and in the near future. We follow guidance from the GRI and adhere to external reporting requirements (GRI Standards and the HKEx ESG Guide).
The GRI requires us to identify and assess material issues and to report with reference to GRI standards. We define a material issue as an issue that could have significant economic, environmental or social impact on our businesses, or that substantively influences the assessments and decisions of our stakeholders.
Through the materiality assessment we aim to evaluate our sustainability performance in consideration of the expectations of those inside and outside our businesses, with whom we engage.