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Reporting Guidelines

MTR is a publicly-listed corporation (SEHK: 0066) which abides by the listing rules of Hong Kong Exchanges and Clearing Limited (HKEx) including Appendix 27 Environmental, Social and Governance Reporting Guide (ESG Guide). Our sustainability disclosure also aligns with internationally recognised reporting guidelines including the Global Reporting Initiative (GRI) Standards: Core option, the International Association of Public Transport (UITP) Sustainability Charter Reporting Guide 1.0, ISO 26000 Guidance on Social Responsibility and the United Nations Sustainable Development Goals (SDGs).

To ease navigation, we have prepared a Content Index on the Sustainability Reporting Guidelines. This includes a HKEx ESG Content Index to demonstrate our compliance with the ESG Guide and a GRI Content Index which cross-references the UITP Sustainability Charter Reporting Guide, ISO 26000 standard and the SDGs.

The Sustainable Development Goals

We are committed to supporting the sustainable development of the locations where we operate, through the construction of sustainable urban infrastructure including mass transit systems and property development and management. In 2016, we started to consider how the Corporation can leverage our knowledge and resources to contribute to the global sustainable development agenda promoted by the United Nations. To this end, we have identified three areas where MTR can play a significant role as a global citizen contributing to the SDGs and have notified the SDG Secretariat of our overall support for these goals.

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While we have prioritised SDGs 8, 9 and 11 as our main contribution areas, our operations also support a number of other SDGs through our diverse operations.

The SDGs are also considered in our materiality assessment process to facilitate the alignment of our business strategies with global sustainability priorities. For details of our disclosure on SDGs please refer to our Sustainability Report.

Strategic Trends

In order to operate sustainably in a dynamic and increasingly diverse environment, we conducted a foresight study in 2016 to understand the trends shaping our operating environments in the time horizon leading up to 2030. We focused on the strategic trends affecting the future of transport and property globally, identified implications and priorities, and developed actions to better prepare the Corporation. We recognise the following three megatrends present both opportunities and challenges for MTR in terms of operation, service, safety and the environment, and report our efforts, plans and progress in response to these trends in our Sustainability Report.

System Resilience for Climate Change

Climate change is a global challenge that brings adverse effects such as extreme weather events which are increasingly affecting our operations and services. A more resilient and adaptive railway system and property design is necessary to accommodate the impacts brought about by climate change. To remain responsive, we also need to be more “tuned in” to the changing environment.

Ageing Population

Similar to most developed countries and major cities, we are facing demographic changes and foresee that the percentage of the ageing population will increase considerably by 2030 and beyond. In light of this trend, we consider the possible impacts on the operations of our railway network, property business and workplace.

Digital Transformation

The evolution of digital technology accelerates the transformation of a broad range of sectors. Riding on technological advancements, more opportunities will be unlocked to enhance our services, engage with our customers, develop new business models and further improve operational efficiency.

Scope of Disclosure

Our disclosure focuses on issues identified as material to the Corporation which have been shared in our Sustainability Report. Headquartered in Hong Kong, we primarily construct and operate mass transit railway systems in Hong Kong and internationally in the Mainland of China, Australia, Sweden and the United Kingdom. We also take part in the development and sale of residential and commercial properties in partnership with property developers and provide property management services in Hong Kong and the Mainland of China. With the aim of augmenting the accuracy and transparency of our disclosure, we report applicable data from all operations where the Corporation exercises management control, including wholly or majority-owned subsidiaries. Please refer to our Annual Report for details regarding our operations in Hong Kong and worldwide.