MENU PLACES PEOPLE PARTNERS PERFORMANCE PERFORMANCE (ENVIRONMENT) (ECONOMIC) SD Data Reporting Boundary Unless stated otherwise, for the purposes of disclosing quantitative data on our SD performance, we collect and report KPIs on a 100% basis for our Hong Kong, Chinese Mainland and U.S.A. portfolios, as well as our hotel operations. Notes accompanying our Performance Data Summary provide additional information about the calculation basis for specific KPIs. Under the People Pillar, performance data includes portfolio where Swire Properties has full influence over the employee employment contract. This year, we have expanded the boundary of our health and safety data to include contractor-related accident rate. For the Partners Pillar, sustainable procurement data covers all investment properties and Hotels. The Performance (Environment) Pillar includes performance data for portfolios where Swire Properties has the full authority to introduce and implement operating policies at the operational level. The reporting boundary of some KPIs, for example Scope 3 emissions, waste diversion and material used includes investment and trading properties that are under development. For the Performance (Economic) Pillar, the scope of disclosures aligns with the Company’s financial reporting. It is our practice not to report KPIs for new developments until operational performance data is available for at least one full calendar year after each development has been opened and reached a significant level of occupancy. Also, when compared to our SD Report 2021, the boundary of KPI reporting in this report has been expanded to include Taikoo Li Qiantan and Taikoo Li Sanlitun West, which opened on 30 September 2021 and 3 December 2021 respectively. The reporting boundary for KPIs also excludes completed developments for sale. SUSTAINABLE DEVELOPMENT REPORT 2022 264