Environmental, Social and

Governance Report

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

绪言

本环境、社会及管治（「环境、社会及管治」）

报告（「环境、社会及管治报告」）概述高裕

金融集团有限公司（「本公司」）及其附属公

司（统称「本集团」）在环保、雇佣、劳工及营

运惯例方面的环境、社会及管治措施、计划

及表现，并展示其在可持续发展方面的承

诺。

作为综合金融服务供应商，本集团提供广

泛服务，包括

(i)

证券交易及经纪服务（港股

及美股）；

(i)

配售及包销服务；

(i)

包括贷款融

资、证券及首次公开招股（「首次公开招股」）

保证金融资及财务借贷的融资服务；

(iv)

资

产管理服务；

(v)

供应链融资；

(vi)

信托服务；

及

(vi)

咨询服务。由于本集团业务性质为于

香港提供金融服务，并为主要在办公室工

作的集团，能源消耗及用水相对较低，故其

营运对环境的直接影响并不重大。尽管如

此，本集团认为良好的环境、社会及管治表

现对本集团业务及社区的可持续发展而言

至关重要。

环境、社会及管治理架构

本集团视环境、社会及管治管理为其责任

的一部分，致力在决策过程中考量环境、

社会及管治因素。本集团针对环境、社会及

管治事宜采取自上而下的管理方法。董事会

（「董事会」）须整体负责本集团的环境、社

会及管治战略及汇报，其负责确保本集团

风险管理及内部监控的成效，评估、优先处

理及管理重大环境、社会及管治事宜，采纳

环境、社会及管治策略及目标，以及定期检

讨达成目标的进展情况。

INTRODUCTION

This Environmental, Social and Governance (“ESG”)

Report (the “ESG Report”) sumarises the ESG initiatives,

programes and performances of Gaoyu Finance Group

Limited (the “Company”), and its subsidiaries (colectively the

“Group”) in areas of environmental protection, employment,

labour and operating practices, and demonstrates its

comitment to sustainability.

Being an integrated financial service provider, the Group ofers

a broad range of services including (i) securities dealing and

brokerage services (Hong Kong and US stocks); (i) placing

and underwriting services; (i) financing services including

loan financing, securities and initial public ofering (“IPO”)

margin financing and money lending; (iv) aset management

services; (v) suply chain financing; (vi) trust services and

(vi) advisory services. As the Group’s busines nature is the

provision of financial services in Hong Kong and it is primarily

an ofice-based group with relatively low energy and water

consumption, the direct impact of its operations on the

environment is relatively insignificant. Nonetheles, the Group

is of the view that sound ESG performance is important to

the sustainable development of the Group’s busines and the

comunity.

The ESG Governance Structure

The Group views ESG management as part of its

responsibilities and is comited to incorporating ESG

considerations into its decision-making proces. The Group

manages its ESG isues by employing a top-down aproach.

The board of directors (“Board”) has the overal responsibility

for the Group’s ESG strategies and reporting. It is responsible

for ensuring the efectivenes of the Group’s risk management

and internal controls, evaluating, prioritising and managing

material ESG isues, as wel as adopting ESG strategies and

targets, and reviewing the progres of the targets regularly.

2Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

本集团已从各职能部门委派专员负责监督

董事会环境、社会及管治决策的执行情况。

该等人员负责收集及分析相关环境、社会

及管治资料，厘定和评估本集团的环境、社

会及管治风险，以及检讨和实施环境、社会

及管治相关政策、指引及措施。各职能部门

专员亦会通过重要性评估以识别、评估和

优先考虑重大环境、社会及管治事宜，由董

事会进一步审阅及批准。此外，该等人员会

定期向董事会汇报环境、社会及管治相关

事宜，供董事会评估及后续实施或修订本

集团环境、社会及管治策略及管理方针，并

确保对环境、社会及管治采取适当的风险

管理。

基于目标的方法

为了配合香港政府的碳中和目标，本集团

已订立目标，改善温室气体（「温室气体」）排

放、能源效益、用水及废弃物管理等方面的

表现。本集团相信订立环境、社会及管治相

关目标能证明本集团兑现企业社会责任的

承诺，并使本集团持份者能够更清楚了解

其环境、社会及管治表现。

报告范围

本环境、社会及管治报告涵盖本集团于香

港的所有业务营运的环境及社会表现，与

截至二零二五年三月三十一日止年度年报

（「二零二五年报」）的报告范围一致，亦

与上一财政年度的报告范围一致。环境、社

会及管治关键绩效指标（「关键绩效指标」）

经收集后呈列于环境、社会及管治报告内，

并以附注解释进行补充说明，以制定基准

及评估表现。

The Group has asigned designated personel from various

functional departments for overseing the implementation of

the Board’s ESG decisions. The said personel are responsible

for colecting and analysing the relevant ESG information,

identifying and asesing the Group’s ESG risks, as wel as

reviewing and implementing ESG-related policies, guidelines

and measures. The designated personel from various

functional departments also identify, evaluate and prioritise

material ESG isues through materiality asesment, which are

further reviewed and endorsed by the Board. In adition, the

said personel periodicaly report the ESG-related maters to

the Board for the evaluation and subsequent implementation

or revision of the Group’s ESG strategies and management

aproaches, and to ensure apropriate risk management on

ESG.

Target-based Aproach

To align with the Hong Kong government’s goal of carbon

neutralisation, the Group has set targets to enhance its

performance on grenhouse gas (“GHG”) emisions, energy

eficiency, water consumption and waste management. The

Group believes seting ESG-related targets demonstrates

the Group’s comitment to corporate social responsibility

and alows the Group’s stakeholders to have a clearer

understanding of the ESG performance of the Group.

SCOPE OF REPORTING

This ESG Report covers the Group’s environmental and social

performances of al its busines operations in Hong Kong,

which is the same as the reporting scope of its anual report

for the year ended 31 March 2025 (“Anual Report 2025”),

and also the same as the previous financial year. The ESG key

performance indicators (“KPIs”) are gathered and are shown

in the ESG Report, suplemented by explanatory notes to

establish benchmarks and gauge performance.

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

报告框架

环境、社会及管治报告乃根据香港联合交

易所有限公司（「联交所」）

GEM

证券上市规则

（「

GEM

上市规则」）附录

所述环境、社会

及管治报告指引（「报告指引」）编制。有关本

集团的企业管治常规，请参阅二零二五年

年报第

至

页所载「企业管治报告」。

在编制环境、社会及管治报告时，本集团采

用报告指引规定的报告原则如下：

重要性：本集团已进行重要性评估以识别

重大环境、社会及管治议题，并将已确认的

重大环境、社会及管治议题作为本环境、社

会及管治报告的编制重点。环境、社会及管

治议题的重要性已由董事会及高级管理层

审阅及确认。进一步详情请参阅「持份者参

与」及「重要性评估」两节。

量化：计算关键绩效指标所使用的标准、方

法以及适用的假设均已于注释补充。

一致性：除非另有说明，本环境、社会及

管治报告的编制方法与二零二三年四月一

日至二零二四年三月三十一日之财政年度

（「上一财政年度」或「二零二四年」）一致，

以便进行比较。如计算方法有任何变化，并

可能影响与过往环境、社会及管治报告的

比较，本集团将会就相应的数据进行解释。

报告期间

环境、社会及管治报告详述由二零二四年

四月一日至二零二五年三月三十一日之财

政年度（「报告期间」或「二零二五年」）的环

境、社会及管治活动、挑战及所采取的措

施。

REPORTING FRAMEWORK

The ESG Report is prepared in acordance with the

Environmental, Social and Governance Report Guide (the

“Reporting Guide”) as described in Apendix C2 of the Rules

Governing the Listing of Securities on GEM (the “GEM Listing

Rules”) of The Stock Exchange of Hong Kong Limited (the

“Stock Exchange”). For the Group’s corporate governance

practices, please refer to the “Corporate Governance Report”,

which is contained in pages 35 to 56 of the Anual Report

2025.

During the preparation for this ESG Report, the Group has

aplied the reporting principles in the Reporting Guide as

folows:

Materiality: Materiality asesment was conducted to identify

material ESG isues, thereby adopting the confirmed material

ESG isues as the focus for the preparation of the ESG Report.

The materiality of ESG isues was reviewed and confirmed by

the Board and senior management. For further details, please

refer to the sections headed “Stakeholder Engagement” and

“Materiality Asesment”.

Quantitative: The standards, methodologies and aplicable

asumptions used in the calculation of KPIs were suplemented

by explanatory notes.

Consistency: Unles otherwise stated, the preparation

aproach of this ESG Report is consistent with the financial

year from 1 April 2023 to 31 March 2024 (the “Previous

Financial Year”, or “2024”) for comparison. If there are any

changes in calculation methodologies that may afect the

comparison with previous ESG reports, explanations wil be

provided by the Group to the coresponding data.

REPORTING PERIOD

The ESG Report specifies the ESG activities, chalenges and

measures being taken during the financial year from 1 April

2024 to 31 March 2025 (the “Reporting Period” or “2025”).

4Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

持份者参与

本集团重视持份者的意见反馈，冀能为本

集团的持续发展提供宝贵的方向。内外部

持份者定期参与活动，就本公司的营运及

绩效分享意见。通过使用下文所示的多样

化沟通渠道，本集团更好地了解持份者的

期望及诉求，这有助本集团加强其经营及

环境、社会及管治策略。

STAKEHOLDER ENGAGEMENT

The Group values fedback from its stakeholders as it brings

invaluable directions for the continuous development of the

Group. Internal and external stakeholders have ben involved

in regular engagement activities to share views regarding the

Group’s operations and performances. By using diversified

comunication chanels as shown below, the Group garners

a beter understanding of its stakeholders’ expectations and

concerns, which helps the Group to enhance its operations and

ESG strategies.

StakeholdersExpectations and ConcernsKey Comunication Chanels

持份者期望及诉求关键的沟通渠道

Investors and shareholders

投资者及股东

• Compliance with relevant laws and

regulations

•

遵守相关法律及法规

• Timely anouncement of latest

information

•

及时公布最新资讯

• Financial results

•

财务业绩

• Corporate sustainability

•

企业可持续发展

• Anual general meting and

other shareholder metings

•

股东周年大会及其他股东大会

• Financial reports

•

财务报告

• Investor metings

•

投资者会议

• Pres releases

•

记者招待会

Customers

客户

• Product and service responsibility

•

产品及服务责任

• Customer information and privacy

protection

•

客户资料及私隐保护

• Emails and customer service

hotline

•

邮件及客户服务热线

• Metings

•

会议

• Company website

•

公司网站

• Financial reports

•

财务报告

Employes

雇员

• Health and safety

•

健康与安全

• Equal oportunities

•

平等机会

• Remuneration and benefits

•

薪酬及福利

• Carer development

•

职业发展

, seminars and group

discusions

•

培训活动、研讨会及小组讨论

• Conferences

•

招待会

• Emails

•

邮件

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

StakeholdersExpectations and ConcernsKey Comunication Chanels

持份者期望及诉求关键的沟通渠道

Supliers

供应商

• Fair competition

•

公平竞争

• Busines ethics and reputation

•

商业道德及声誉

• Coperation with mutual benefits

•

合作共赢

• Suplier asesment exercise

•

供应商评估机制

• Busines coperation

•

业务合作

Comunity,

non-governmental

organization and media

社区、非政府机构及媒体

• Giving back to society

•

回馈社会

• Environmental protection

•

环保

• Compliance with relevant laws and

regulations

•

遵守相关法律及法规

• Public or comunity events and

partnership projects on diferent

topics

•

针对不同议题的公众或社区活

动和伙伴计划

• Comunity investment

programe

•

社区投资计划

• ESG Reports

•

环境、社会及管治报告

Government and

regulatory bodies

政府及监管机构

• Busines ethics

•

商业道德

• Compliance with relevant laws and

regulations

•

遵守相关法律及法规

• Consultations

•

咨询

• Metings

•

会议

• Emails and company website

•

邮件及公司网站

6Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

重要性评估

本集团已识别下列重大环境、社会及管治

议题。本集团根据每项议题对持份者评估

和决策的影响程度以及对业务的重要程度

评估其重要性。重要性评估的结果用以厘

定环境、社会及管治报告的披露焦点及制

定本集团的环境、社会及管治策略。

MATERIALITY ASESMENT

The Group has identified its material ESG isues as below. The

Group asesed the importance of each isue based on its level

of influence on stakeholders’ asesments and decisions, as

wel as its level of significance on the busines. The materiality

asesment results are used to determine the focus of

disclosure in the ESG Report and formulate the Group’s ESG

strategy.

Materiality Matrix

重要性矩阵

Impact on Busines

对业务的影响

对

持

份

者

的

影

响

Low

低

High

高

High

高

Key ESG Isues

关键环境、社会及管治议题

1. Protection of customer information8. Suply chain management

保护客户资料

供应链管理

2. Anti-coruption9. Indor air quality

反贪污

室内空气质素

3. Health and safety10. Climate change

健康及安全

10.

气候变化

4. Employment practices11. Emisions

雇佣惯例

11.

排放

5. Training and development12. Waste management

培训及发展

12.

废弃物管理

6. Comunity investment13. Energy consumption

社区投资

13.

能源消耗

7. Responsible margin financing14. Water consumption

负责任的保证金融资

14.

用水

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

联络我们

本集团欢迎持份者对其环境、社会及管治

方针与表现提供意见反馈。请通过电邮至

info@gysechk.com

向本集团提出建议或分享

您的想法。

环境

A1.

排放

本集团对环境所作承诺主要著

眼于节能、减少用纸及透过循环

回收减废。为将环境可持续发展

融入业务营运，本集团已制定环

保政策以管理及减少本集团营

运对环境的影响。

本集团严格遵守香港有关环保

及资源管理的法律及法规，包括

但不限于香港的《空气污染管制

条例》、《废物处置条例》及《水污

染管制条例》。于报告期间，本集

团并无发现任何有关废气排放

及温室气体排放、向水及土地的

排污、有害及无害废弃物的产生

而对本集团造成重大影响的严

重违反相关法律及法规的事项。

The Group welcomes stakeholders’ fedback on its ESG

aproach and performance. Please give sugestions or share

your views with the Group via email at info@gysechk.com.

A. ENVIRONMENTAL

A1. Emisions

The Group’s comitment to the environment is

mainly focused on energy saving, minimising paper

consumption and reducing waste by recycling. To

incorporate environmental sustainability into its

busines operations, the Group has established

the Environmental Policy to manage and minimise

the impacts of the Group’s operations on the

environment.

The Group strictly complies with laws and

regulations regarding environmental and resources

management in Hong Kong, including but not

limited to the Air Polution Control Ordinance, the

Waste Disposal Ordinance, and the Water Polution

Control Ordinance in Hong Kong. During the

Reporting Period, the Group was not aware of any

cases of material non-compliance with relevant laws

and regulations relating to exhaust gas emisions

and GHG gas emisions, discharges into water

and land, and generation of hazardous and non-

hazardous waste that might have a significant

impact on the Group.

8Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

废气排放

鉴于本集团的业务性质，本集团

未有涉及任何工业生产，且并无

拥有任何生产设施。因此，我们

营运产生的废气排放量并不重

大。本集团唯一的废气排放来源

乃来自公司拥有汽车消耗的汽

油。

本集团的废气排放表现概述如

下：

附注：

废气排放及相关排放因素之

计算乃基于（包括但不限于）

香港交易所发布的《如何编备

环境、社会及管治报告－附

录二－环境关键绩效指标汇

报指引》。

Exhaust Gas Emisions

Due to the Group’s busines nature, the Group is

not involved in any industrial production and does

not own any manufacturing facilities. Therefore,

the amount of exhaust gas generated from our

operations is insignificant. The only source of

exhaust gas emisions of the Group was from the

petrol consumed by the company-owned vehicle.

The performance of the Group’s exhaust gas

emisions is sumarised below:

Type of Exhaust Gas

Unit20252024

废气类别

单位二零二五年二零二四年

Nitrogen oxides (NOX)Kg0.04540.1067

氮氧化物（

NOX

）千克

Sulphur oxides (SOX)Kg0.00130.0029

硫氧化物（

SOX

）千克

Particulate mater (“PM”)kg0.00330.0079

悬浮粒子（「

」）千克

Note

：

The calculation method of exhaust gas emisions

and the related emisions factors were based on

including but not limited to “How to prepare an

ESG Report – Apendix 2 – Reporting Guidance on

Environmental KPIs” isued by HKEX.

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

温室气体排放

本集团的碳排放主要来自用于

办公室营运的所购电力的间接

温室气体排放（范围

）以及上文

所述汽油消耗产生的排放（范围

）。办公废纸在堆填区所产生的

甲烷亦引致本集团其他间接温

室气体排放（范围

）。

本集团已订立目标，自本报告

期间起每年至少举办一次温室

气体减排活动，以增强雇员的

环保意识。于报告期间，本集团

鼓励员工参加世界自然基金会

（「

」）组织的地球一小时

活动。为尽量降低本集团的碳排

放，本集团积极采取节能及节

省纸张措施，相关措施将分别于

「能源消耗」及「废弃物管理」各

节阐析。

GHG Emisions

The main contributor to the Group’s carbon

emisions is the energy indirect GHG emisions

(Scope 2) generated from the electricity purchased

for ofice operations. This is in adition to the

emisions from the petrol consumed (Scope 1)

as mentioned above. Methane gas generated

at landfils due to ofice paper disposal also

contributed to other indirect GHG emisions (Scope

3) of the Group.

The Group has set a target of organising at least

one GHG emision reduction campaign anualy

to raise the environmental protection awarenes

of employes from this Reporting Period. During

the Reporting Period, the Group encourages the

employes to participate in the Earth Hour by

World Wildlife Fund (“WF”). To minimise the

Group’s carbon emisions, the Group actively

adopts energy saving and paper saving measures,

which wil be explained in the sections headed

“Energy Consumption” and “Waste Management”

respectively.

10Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

于报告期间，本集团温室气体排

放总量密度与上一财政年度相

比有所增加。该增加乃主要由于

与新业务举措相关的额外行政

任务导致纸张消耗增加。本集团

的温室气体排放表现概述如下：

During the Reporting Period, the Group’s total GHG

emisions intensity has increased when compared

to the Previous Financial Year. The increase was

primarily driven by higher paper waste disposals,

which resulted from the aditional administrative

tasks asociated with new busines initiatives.

The performance of the Group’s GHG emisions is

sumarised below:

Indicators

Unit20252024

指标

单位二零二五年二零二四年

Direct GHG Emisions (Scope 1)

直接温室气体排放（范围

）

• Petrol consumed by vehiclestCO2e0.230.53

•

汽车消耗的汽油吨二氧化碳当量

Indirect GHG Emisions (Scope 2)

间接温室气体排放（范围

）

• Purchased electricitytCO2e12.4513.07

•

所购电力吨二氧化碳当量

Other Indirect Emisions (Scope 3)

其他间接排放（范围

）

• Paper waste disposalstCO2e8.020.20

•

纸张消耗吨二氧化碳当量

Total GHG Emisions (Scope 1, 2 & 3)tCO2e20.7013.80

温室气体排放总量（范围

、

及

）吨二氧化碳当量

Intensity

tCO2e/employe1.090.73

密度

吨二氧化碳当量╱雇员

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

附注：

温室气体排放资料乃按二氧

化碳当量呈列，并参照（包括

但不限于）世界资源研究所及

世界可持续发展工商理事会

刊发的《温室气体盘查议定

书：企业会计与报告标准》、

联合国政府间气候变化专门

委员会第六次评估报告内的

《全球升温可能值》、联交所

发布的《如何准备环境、社会

及管治报告－附录二：环境

关键绩效指标汇报指引》及

港灯电力投资有限公司刊发的

《二零二四年可持续发展报

告》。

于二零二五年三月三十一

日，本集团共有

名（二零

二四年三月三十一日：

名）

雇员（包括董事）。此数据亦

会用作计算其他密度数据。

污水排放

鉴于本集团的业务性质，污水排

放量并不重大。本集团办公室设

于商业楼宇，仅产生活污水。

本集团的供水和排水均由物业

管理公司处自行控制。因此，本

集团并无有关用水和排水的统

计数据以及任何分项计量的进

一步资料。然而，我们相信本集

团的污水排放属正常及合理范

围。在可获得更多资料时，本集

团会考虑扩大披露范围。

Notes:

GHG emisions data is presented in terms of

carbon dioxide equivalent and are based on,

including but not limited to, “The Grenhouse Gas

Protocol: A Corporate Acounting and Reporting

Standards” isued by the World Resources Institute

and the World Busines Council for Sustainable

Development, the “Global Warming Potential

Values” from the IPC Sixth Asesment Report,

“How to prepare an ESG Report – Apendix 2:

Reporting Guidance on Environmental KPIs” isued

by the Stock Exchange, and the “Sustainability

Report 2024” published by the Hong Kong Electric

Investments Limited.

As at 31 March 2025, the Group had a total of

19 employes including Directors (31 March 2024:

19). The data was also used for calculating other

intensity data.

Sewage Discharge

Due to the Group’s busines nature, the amount

of sewage discharge is insignificant. The Group’s

ofices are located in a comercial premise and

generate only domestic sewage. Water suply and

discharge are solely controled by the property

management company. Therefore, the Group does

not have any statistical data on water consumption

and discharge, as wel as any further information

on sub-metering. However, it is believed that the

sewage discharge of the Group is within a normal

and reasonable range. The Group wil consider

expanding its scope of disclosure when more

information becomes available.

12Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

废弃物管理

本集团坚守可持续废弃物管理

原则，致力于尽量减少其业务活

动产生的废弃物。为在减少废弃

物方面保持高标准，本集团教育

雇员可持续发展的重要性，并为

其提供相关支援以提升其在负

责任处置方面的意识及知识。

有害废弃物

鉴于本集团的业务性质，本集团

产生的有害废弃物极少，因此本

集团未有减少有害废弃物的相

关目标。尽管如此，本集团仍保

持警惕，倘产生任何有害废弃

物，本集团将委聘合资格废弃物

收集商处理该等废弃物，以遵守

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

于报告期间，本集团无害废弃物

总量密度与上一财政年度相比

有所增加。该增加乃主要由于与

新业务举措相关的额外行政任

务导致废纸增加。本集团的无害

废弃物表现概述如下：

A2.

资源使用

本集团认识到以负责任的方式

消耗有限的资源之重要性。为了

减少资源的使用，本集团已制定

环保政策，并致力在其业务活动

及工作场所中实施环境管控及

监察措施。

During the Reporting Period, the Group’s total

non-hazardous waste intensity has increased when

compared to the Previous Financial Year. The

increase was mainly due to higher paper waste,

which resulted from the aditional administrative

tasks asociated with new busines initiatives. The

performance of the Group’s non-hazardous waste is

sumarised below:

Types of WasteUnit20252024

废弃物类别单位二零二五年二零二四年

General WasteTones0.0700.030

一般废弃物吨

Paper WasteTones1.6720.043

废纸吨

Total Non-hazardous WasteTones1.7420.073

无害废弃物总量吨

IntensityTones/employe0.0920.004

密度吨╱雇员

A2. Use of Resources

The Group recognises the importance of consuming

finite resources in a responsible maner. To reduce

resources utilisation, the Group has established

the Environmental Policy and is devoted to

implementing environmental control and monitoring

measures in its busines activities and workplace.

14Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

能源消耗

本集团的能源消耗主要由来自

汽油消耗的直接能源消耗及来

自使用所购电力之间接能源消

耗构成。为了尽量减低能源消

耗，本集团已订立目标，自报告

期间起每年至少参加一次节能

活动。于报告期间，本集团鼓励

员工参加

组织的地球一小

时活动，亦鼓励员工准时下班以

减少用电，通过减少能源消耗，

为保护地球做努力。

为了鼓励在日常运作中节约能

源，促进绿色办公文化，本集团

已制定以下措施：

•

无人使用时关掉办公室的

电灯及空调；

•

采购及替换设备时考虑高

能源效益产品；

•

空调校至合适温度；及

•

员工下班或休假时关闭电

脑、影印机及列印机等电

器。

本集团将不时检讨该等措施的

成效，并根据情况作出调整，以

达至资源的最佳使用。

Energy Consumption

The Group’s energy consumption is mainly

contributed by direct energy consumption

from petrol consumption and indirect energy

consumption from the use of purchased electricity.

To minimise energy consumption, the Group has

set a target of participating at least one energy

saving campaign starting from the Reporting Period.

During the Reporting Period, the Group encourages

the employes to participate in the Earth Hour

organised by WF and also encourages employes

to leave ofice on time to reduce electricity

consumption as an efort to protect the earth by

consuming les energy.

To encourage energy conservation in its daily

operations and promote gren ofice culture, the

Group has established the folowing measures:

• Turn of lights and air-conditioners in the ofice

premises when not in use;

• Consider energy-eficient products when

procuring and replacing equipment;

;

and

, such as

computers, photocopy machines, and printers

when employes are of duty or on leave.

The Group wil review the efectivenes of these

measures from time to time and make adjustments

acording to the circumstances to achieve optimal

use of resources.

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

于报告期间，本集团能源消耗总

量密度有所减少，乃主要由于更

多地使用公共交通工具，减少了

公司车辆的使用，从而降低了汽

油消耗。本集团能源消耗表现概

述如下：

附注：

单位转换的计算是参考国际

能源署发布的《能源统计手

册》。

用水

本集团的用水主要是办公区的

日常用水。本集团已加强节水宣

传，于办公室当眼处张贴海报以

提醒员工和客户养成自觉节约

用水的习惯。

本集团用水已包括在管理费内。

本集团并无有关用水和排水的

统计数据以及任何分项计量的

进一步资料。由于缺乏相关数

据，本集团并无制定减少用水的

目标。倘可获得更多资料，本集

团会考虑扩大披露范围，并制定

切实可行的目标。

During the Reporting Period, the Group’s total

energy consumption intensity has decreased. It is

mainly due to greater use of public transportation

and reduced use of company vehicles, resulting in

lower petrol consumption. The performance of the

Group’s energy consumption is sumarised below:

Types of EnergyUnit20252024

能源种类单位二零二五年二零二四年

Direct Energy Consumption

直接能源消耗

• Petrol

MWh0.821.94

•

汽油

兆瓦时

Indirect Energy Consumption

间接能源消耗

• Purchased electricityMWh20.7419.81

•

所购电力兆瓦时

Total Energy ConsumptionMWh21.5621.75

能源消耗总量兆瓦时

IntensityMWh

╱

Employe1.131.14

密度兆瓦时╱雇员

Note

：

The calculation of unit conversion refers to

the “Energy Statistics Manual” isued by the

International Energy Agency.

Water Consumption

The Group’s water consumption is mainly for

domestic use in the ofices. The Group has

strengthened the promotion of water conservation

by displaying posters at prominent locations in the

ofices to remind employes and clients to develop a

habit of saving water consciously.

The water consumption of the Group was included

in the management fe. The Group do not have

any statistical data on water consumption and

discharge, as wel as any further information on

sub-metering. In absence of relevant data, the

Group have not set a target for reduction of water

consumption. Should more information become

available, the Group wil consider expanding its

scope of disclosure and set a practical target.

16Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

鉴于本集团业务营运的地域，本

集团于求取适用水源方面没有

任何问题，并认为用水量处于合

理水平。

包装物料的使用

作为服务型公司，本集团并无涉

及包装物料的使用，因此，有关

包装材料的披露与本集团无关。

A3.

环境及天然资源

虽然本集团的主要业务对环境

及天然资源的直接影响相对较

低，但作为负社会责任的企业，

本集团致力于环保。本集团已将

环保理念融入其内部管理，并在

日常营运中进行持续监察。本集

团积极审视其环保政策，并落实

一系列措施遵守适用的环保法

律法规。

室内空气质素

本集团定期监控及测量辨公室

的室内空气质素。于报告期间，

本集团办公室的室内空气质素

理想。为改善室内空气质素，本

集团已于办公室使用空气净化

器并定期清洁空调系统以过滤

污染物、致污物及尘埃颗粒，藉

以改善室内空气质素。

Due to the geographical location of the Group’s

busines operations, the Group does not have any

isues in sourcing water that is fit for its purpose

and believes that its water consumption is at a

reasonable level.

Use of Packaging Materials

As a service-based company, the Group is not

involved in the use of packaging materials, and

thus the disclosure regarding packaging materials is

irelevant to the Group.

A3. The Environment and Natural Resources

Although the Group’s major operations have a

relatively low direct impact on the environment

and natural resources, the Group is comited to

environmental protection as a socialy-responsible

corporation. The Group has integrated the concept

of environmental protection into its internal

management and caried out continuous monitoring

during its daily operations. The Group actively

reviews its Environmental Policy and implements a

series of measures to comply with the aplicable

environmental laws and regulations.

Indor Air Quality

Indor air quality in the ofices is regularly

monitored and measured. During the Reporting

Period, the indor air quality of the Group’s

ofices was satisfactory. Air-purifying equipment

is used in the ofices and the air conditioning

system is cleaned periodicaly to filter polutants,

contaminants and dust particles, thus improving the

indor air quality.

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

A4.

气候变化

本集团深知气候变化已成为日

益严重的全球问题。毫无疑问，

气候变化日益严重且亟待解决，

将为企业带来多种无法预见的

危害和灾难性的后果。

根据气候相关财务资讯披露工

作组（「

TCFD

」）制定的报告框

架，气候相关风险分为实体风险

和转型风险两大类别。基于

TCFD

的建议，本集团开展气候变化评

估，并制定气候变化政策，以识

别及管理有关气候相关风险。本

集团已将该等风险纳入其风险

管理系统，并将该等风险载入企

业风险管理报告以有效降低风

险。本集团根据发现不断改善其

降低风险的措施，并进一步降低

气候变化的潜在影响。

为降低潜在风险和危害，本集团

已制定降低风险计划，包括在恶

劣或极端天气情况下的弹性工

作安排及预防措施。本集团将探

讨应急计划，以进一步降低我们

的装置所受到的极端天气事件

的影响，从而提高业务稳定性。

实体风险

台风、风暴、暴雨及极端寒冷或

高温等极端天气事件的频率和

严重性增加，为本集团业务带来

严重的长期实体风险。在极端天

气事件下，本集团的员工安全会

受到威胁，电网或通讯基础设施

或会受损，本集团的生产力将因

此有所下降，从而使本集团面临

无法履约及延迟履约相关的风

险，直接对本集团的营运及财务

表现产生不利影响。

A4. Climate Change

The Group recognises that climate change has

become a growing global problem. Climate

change is an undeniably significant and impending

isue that poses several unforesen hazards and

catastrophic consequences for busineses.

In acordance with the reporting framework

developed by the Task Force on Climate-Related

Financial Disclosures (“TCFD”), there are two major

categories of climate-related risks, physical and

transition risks. Based on the sugestion of the

TCFD, the Group has conducted climate change

asesment and established the Climate Change

Policy to identify and manage the relevant climate

related risks. It has incorporated these risks into its

risk management system and included them in the

Enterprise Risk Management Report for efective risk

mitigation. The Group keps refining its mitigation

measures based on the findings, and further

minimise the potential impacts of climate change.

To minimize the potential risks and hazards, the

Group has established mitigation plans, including

flexible working arangements and precautionary

measures during bad or extreme weather

conditions. The Group wil explore emergency

plan to further reduce the vulnerability of our

instalations to extreme weather events in order to

enhance busines stability.

Physical Risks

The increased frequency and severity of extreme

weather events such as typhons, storms, heavy

rains, and extreme cold or heat bring acute and

chronic physical risks to the Group’s busines.

The Group’s productivity wil be reduced under

extreme weather events as the safety of the Group’s

employes is threatened and the power grid or

comunication infrastructures might be damaged,

which exposes the Group to risks asociated with

non-performance and delayed performance, leading

to direct negative impact on the Group’s operations

and financial performance.

18Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

倘出现有关突发事件，本集团将

密切关注最新的天气资讯以及

政府发布的建议。本集团将制定

应急计划，以进一步降低我们的

营运所受到的极端天气事件的

影响，从而降低风险，提高业务

稳定性。

转型风险

本集团预计将有更严格的气候

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

本集团严格遵守雇佣相关法律

法规，包括但不限于香港的《雇

佣条例》、《性别歧视条例》、《雇

员补偿条例》及《最低工资条

例》。于报告期间，本集团并无发

现任何有关待遇及福利、补偿及

解雇、招聘、终止雇佣、晋升、工

作时数、休假、平等机会、多元

性及反歧视及其他劳工常规而

可能对本集团造成重大影响的

严重违反法律法规的事项。

于二零二五年三月三十一日，本

集团共有

名（二零二四年三月

三十一日：

名）雇员（包括董

事）。所有雇员均为香港雇员，

名为全职雇员，

名为兼职雇

员（二零二四年三月三十一日：

名为全职雇员，

名为兼职雇

员）。按性别、年龄组别、雇员类

别划分的雇员明细概述如下：

The Group strictly complies with laws and

regulations regarding employment, including but

not limited to the Employment Ordinance, the

Sex Discrimination Ordinance, the Employes’

Compensation Ordinance and the Minimum Wage

Ordinance in Hong Kong. During the Reporting

Period, the Group was not aware of any material

non-compliance with laws and regulations regarding

its benefits and welfare, compensation and

dismisal, recruitment, termination, promotion,

working hours, rest periods, equal oportunity,

diversity and anti-discrimination and other labour

practices that might have a significant impact on

the Group.

As at 31 March 2025, the Group had a total of

19 employes (31 March 2024: 19), including

Directors. Al the employes were located in Hong

Kong. 18 employes were ful-time employes and

1 employe was part-time employe (31 March

2024: 18 employes were ful-time employes and 1

employe was part-time employe). The breakdown

of workforce by gender, age group and employe

category is sumarised below:

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

于报告期间，本集团雇员总流失

比率约为

26.32%

（二零二四年：

26.32%

）。按性别、年龄组别及

地区划分的雇员流失比率概述

如下：

附注：

雇员总流失比率

报告期间内

离职雇员总人数╱报告期间

末的雇员总人数。

按类别划分的雇员流失比

率

报告期间内该类别雇员的

离职总人数╱于报告期间末

该类别雇员人数。

During the Reporting Period, the total employe

turnover rate of the Group was aproximately

26.32%

(2024: 26.32%). The employe turnover

rate by gender, age group and geographical region

is sumarised below:

(%)

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

招聘、晋升及解雇

本集团积极实施人才招聘策略，

不断完善招聘制度。本集团按透

明和公平的招聘程序招聘雇员，

仅基于他们是否适合该职位及

是否有潜力应付本集团当前及

未来的需要。本集团通过公开、

公平的评估制度，为表现优异的

雇员提供晋升及发展机会，现有

制度让雇员得以充分发挥彼等

潜力，为本集团的可持续发展作

出贡献。

本集团已制定表现评估雇员指

引并每年进行表现审核，为员工

的过往表现提供反馈意见，商定

未来表现的标准，以及为他们的

个人及职业发展制定方针及目

标。同时，表现审核结果将用于

员工的薪酬审查及晋升考核。本

集团亦优先考虑内部晋升，而非

外部招聘，以表彰员工的持续努

力。

终止雇佣合同受内部政策所规

限，以确保所有解雇均符合香港

的相关法律及法规。本集团严禁

任何形式的不公平或违法解雇

行为。

薪酬及福利

为挽留及激励雇员，本集团提供

了具竞争力的薪酬待遇（包括具

竞争力的员工薪金、酌情花红及

津贴）。本集团确保薪金与雇员

的资历、经验及工作表现相称。

管理层亦定期参考相关市场标

准检讨本集团的薪酬政策。

Recruitment, Promotion and Dismisal

The Group proactively implements strategies

for talent recruitment, continues to improve its

recruitment system. The Group’s employes are

recruited under a transparent and fair recruitment

proces based solely on their suitability for the

position and potential to fulfil the Group’s curent

and future neds. The Group ofers promotion

and development oportunities for outperforming

employes through an open and fair asesment

system. The system in place alows employes to

exploit their ful potential and contribute to the

Group’s sustainable growth.

The Group has formulated the Performance

Apraisal Employe Guide and conducts

performance reviews anualy to provide employes

with fedback on past performance, agre on

standards for future performance, and develop

goals and objectives for their personal and

profesional growth. Meanwhile, the results of

the performance apraisal are used in their salary

review and promotion apraisal. The Group also

gives priority to internal promotion as oposed to

external recruitment to recognize its employes’

consistent eforts.

The termination of employment contract is

governed by internal policies to ensure al dismisals

comply with relevant laws and regulations in Hong

Kong. The Group strictly prohibits any kinds of

unfair or unlawful dismisals.

Remuneration and Benefits

To retain and motivate employes, the Group ofers

competitive remuneration packages, including

competitive staf salaries, discretionary bonuses and

alowances. The Group ensures that the salary is

comensurate with the employe’s qualifications,

experience and working performance. The

management also regularly reviews the Group’s

remuneration policy with reference to relevant

market standards.

22Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

除年假及病假外，本集团雇员享

有产假、待产假及婚假等休假权

利。本集团亦为各雇员提供医疗

保险，费用由本集团承担。

平等机会及反歧视

本集团锐意建立不存在歧视以

及提供平等雇佣与晋升机会的

工作环境，主要按工作要求及个

人表现招聘或晋升人才，不涉及

年龄、性别、婚姻状况、怀孕状

况、家庭状况、残疾状况、种族、

肤色、血统、民族或族裔、国籍、

宗教或任何其他非工作相关因

素。此外，本集团对任何工作场

所的歧视、性骚扰或污蔑采取零

容忍态度。本集团十分鼓励雇员

举报任何歧视个案。所有举报个

案将按照地方法律及法规得到

公平及透明的处理。

工作时间及休息时间

本集团关心员工的福祉，并希望

推行一种工作与生活平衡的文

化。因此，本集团已根据不同的

业务需要并遵循相关法律及法

规制定基本的工作时间。此外，

任何必要的加班安排均须取得

员工同意，并按照法律法规对员

工进行补偿。

In adition to anual leave and sick leave,

employes of the Group are entitled to leave

entitlements such as maternity leave, paternity

leave and mariage leave. The Group also provides

medical insurance packages to employes at the

expense of the Group.

Equal Oportunities and Anti-discrimination

The Group strives to create a workplace that is fre

from discrimination and provides equal employment

and promotion oportunities by recruiting or

promoting people mainly based on job requirements

and individual performance, without consideration

of age, gender, marital status, pregnancy, family

status, disability, race, colour, descent, national or

ethnic origins, nationality, religion or any other non-

job related elements. In adition, the Group has

zero-tolerance for any workplace discrimination,

harasment or vilification. Employes are highly

encouraged to report any incidents involving

discrimination. Al cases reported wil be handled

fairly and transparently in acordance with the local

laws and regulations.

Working Hours and Rest Periods

The Group cares about the wel-being of employes

and hopes to instil a culture of work-life balance.

As such, the Group has developed basic working

hours acording to diferent busines neds and

relevant laws and regulations. In adition, employe

consent must be obtained for any necesary

overtime arangement, and the employe wil be

compensated in acordance with the laws and

regulations.

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

B2.

健康与安全

基于业务性质，本集团业务营运

并无涉及任何高风险活动。尽管

如此，本集团仍致力为雇员提供

安全健康的工作环境，并制定职

业安全及健康政策，以消除任何

潜在的健康及安全风险。

本集团严格遵守职业健康及安

全法律及法规，包括但不限于香

港的《职业安全及健康条例》。

于报告期间，本集团并无发现任

何有关提供安全工作环境及保

护雇员免受职业危害而可能对

本集团产生重大影响的严重违

反相关法律法规的事项。此外，

于过去三年（包括报告期间），并

无录得任何重大安全事故及因

工作关系而死亡的事件，且于报

告期间并无录得因工伤损失工

作日数（二零二四年：无）的事

件，因工作关系而死亡的比率为

。

为确保工作场所保持清洁及安

全，本集团严格执行相关措施。

办公室规划乃依据相关健康及

安全规例设计。出入通道均装设

「出口」照明显示板，以便于发

生紧急事故（例如火警）时就逃离

工作场所提供逃生指示。所有办

公室均严禁吸烟。此外，本集团

不断向雇员宣扬在工作与生活

之间取得平衡，鼓励雇员追寻个

人兴趣，达致身心健康。同时，

本集团每年检讨健康及安全相

关政策及措施的有效性。

B2. Health and Safety

Given the nature of its busines, the Group’s

operation does not involve any high-risk activities.

Nonetheles, the Group is comited to providing

employes with a safe and healthy working

environment and has formulated the Ocupational

Safety and Health Policy to eliminate any potential

health and safety risks.

The Group strictly complies with laws and

regulations regarding ocupational health and

safety, including but not limited to the Ocupational

Safety and Health Ordinance in Hong Kong. During

the Reporting Period, the Group was not aware of

any cases of material non-compliance with relevant

laws and regulations relating to providing a safe

working environment and protecting employes

from ocupational hazards that might have a

significant impact on the Group. In adition, there

were no significant incident of safety and work-

related fatalities in the past thre years, including

the Reporting Period, and no lost working days due

to work injuries during the Reporting Period (2024:

nil) with 0% for work-related fatalities.

To ensure the cleanlines and safety of the

workplace, the Group has strictly implemented

relevant measures. The ofice layouts are designed

in acordance with relevant health and safety

regulations. The exit aisles are equiped with

lighting panels “Exit” to guide the way out of the

workplace when an emergency such as a fire ocurs.

Smoking is strictly prohibited in the entire ofice

premises. Besides, the Group continues to promote

work-life balance by encouraging its employes to

pursue personal interests and achieve physical and

mental health. Meanwhile, the Group reviews the

efectivenes of the health and safety-related policy

and measures anualy.

24Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

B3.

发展与培训

雇员的知识及技能对于本集团

业务持续增长及成功至关重要。

因此，本集团致力支援雇员参与

持续专业培训，并透过提供资

助、报销考试费、教育假及考试

假以鼓励雇员参加持续专业课

程。本集团已制定接班计划政

策、合规手册及雇员手册，以确

保本集团能够通过指导和培训，

物色并培养有能力的雇员。

作为金融服务供应商，本集团雇

员须取得相关专业资格及牌照。

根据所有适用法律、规则、法规

及指引（包括但不限于香港《证券

及期货条例》），凡持有相关牌照

的雇员，须于每个历年就各类受

规管活动接受规定时数的持续

专业培训。此外，根据

GEM

上市

规则，本集团的公司秘书及全体

董事须参与持续专业培训，以增

进及重温其知识及技能。

本集团已为雇员提供足够支援，

确保雇员具备充足知识及技

能，可履行其职责及遵守上述

培训规定。于报告期间，本集团

63.16%

的雇员已参与培训。雇

员平均受训时数

约为

5.42

小时。

B3. Development and Training

Knowledge and skils of employes are vital to

the continuous busines growth and suces of

the Group. As such, the Group is comited to

providing suport to its employes in continuous

profesional training and encourages them to

atend profesional training programes by ofering

sponsorship, examination fe reimbursement,

education and examination leave. The Group has

formulated the Sucesion Planing Policy, the

Compliance Manual and the Employe Handbok

to ensure that the Group identifies and develops a

talent pol of employes through mentoring and

training.

As a financial service provider, the Group’s

employes are required to obtain relevant

profesional qualifications and licences. Employes

with any relevant licences must fulfil prescribed

hours of continuous profesional training for

each type of regulated activity in each calendar

year in acordance with al aplicable laws, rules,

regulations and guidelines, including but not

limited to the Securities and Futures Ordinance in

Hong Kong. Besides, pursuant to the GEM Listing

Rules, the company secretary of the Group and al

directors are required to participate in continuous

profesional training to develop and refresh their

knowledge and skils.

The Group has provided adequate suport to

its employes to ensure that its employes are

equiped with suficient knowledge and skils to

fulfil their duties and to comply with the aforesaid

training requirements. During the Reporting Period,

63.16%

of the Group’s employes participated in

the training. The average training hours completed

per employe

was aproximately 5.42 hours.

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

按性别及雇员类别划分的受训

雇员明细及雇员平均受训时数

概述如下：

附注：

受训雇员百分比

报告期间内

受训雇员总人数╱报告期间

末的雇员总人数；雇员受训

数据已排除报告期间离职员

工的数据。

雇员平均受训时数

报告期间

受训总时数╱报告期间末的

雇员总人数；雇员受训数据

已排除报告期间离职员工的

数据。

按类别划分的受训雇员明

细

于报告期间内该类别的受

训雇员人数╱报告期间内受

训雇员人数；雇员受训数据

已排除报告期间离职员工的

数据。

The breakdown of employes trained, and average

training hours completed per employe by gender

and employe category is sumarised below:

Breakdown of Employe

Trained

(%)

Average Training Hours per

Employe

(hours)

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

10.

按类别划分的雇员平均受训

时数

报告期间该类别的受训

总时数╱报告期间末的该类

别雇员总人数；雇员受训数

据已排除报告期间离职员工

的数据。

B4.

劳工标准

本集团尊重人权，严格禁止任何

不道德的雇佣行为，包括在工作

场所雇用童工及强制劳工。本集

团根据香港的《雇佣条例》及其

他相关法律及法规进行招聘。招

聘过程中会收集个人资料，以协

助甄选合适人选及核实人选的

资格。本集团设有完善的招聘政

策，确保其雇员全部超过最低合

法工作年龄。

此外，本集团已遵循当地雇佣法

例，规定员工的基本工作时间及

休息时间，并在本集团的雇员手

册中载有相关规定。此外，加班

安排必须取得员工同意，并按照

法律法规对员工进行补偿，以禁

止出现强制加班的情况。

倘发现任何怀疑与童工及强制

劳工相关的违法情况，本集团将

展开调查。一旦确认违法，本集

团将即时终止任何对事件负有

责任的雇员的雇佣合约，并可能

对该等雇员采取纪律处分。本集

团严格遵守有关童工及强制劳

工的法律及法规，包括但不限于

香港的《雇佣条例》。于报告期

间，本集团并未发现任何有关童

工及强制劳工而可能对本集团

造成重大影响的严重违反相关

法律法规的事项。

10.

The average training hours completed per employe

by category = Total training hours by category for

the Reporting Period/Total number of employes in

the specified category at the end of the Reporting

Period; the employe training data has excluded

data from employes who left employment during

the Reporting Period.

B4. Labour Standards

The Group respects human rights and strictly

prohibits any unethical hiring practices, including

child labour and forced labour in the workplace.

The Group conducts recruitment in acordance with

the Employment Ordinance and other relevant laws

and regulations in Hong Kong. Personal data are

colected during the proces to asist in the selection

of suitable candidates and to verify candidates’

eligibility. Through the wel-established recruitment

policies, the Group ensures that its employes are al

above the minimum legal working age.

Furthermore, the Group has developed basic

working hours and rest periods for employes

acording to local employment laws and regulations

and has stated those in the Group’s Employe

Handbok. In adition, employe consent to

overtime arangement must be obtained and the

relevant compensation wil be aranged acording

to the laws and regulations to prohibit any forced

overtime work.

If there is any suspected violation case regarding

child and force labour, the Group wil conduct an

investigation. When the violation case is confirmed,

the Group wil terminate the employment contract

imediately and may take disciplinary actions

against any staf members who are responsible

for the cause of the incident. The Group strictly

complies with laws and regulations regarding child

and forced labour, including but not limited to the

Employment Ordinance in Hong Kong. During the

Reporting Period, the Group was not aware of any

cases of material non-compliance with relevant laws

and regulations relating to child and forced labour

that might have a significant impact on the Group.

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

B5.

供应链管理

本集团相信，妥善管理其供应链

有助减轻间接的环境及社会风

险，并为本集团、环境及社会带

来正面影响。因此，本集团已建

立严格的采购系统。本集团会通

过标准化的供应商甄选流程甄

选供应商。在甄选供应商时，本

集团将确保获提名的供应商能

就提供服务的能力、市场声誉，

以及法律层面及所涉及的环境

及社会风险之合规往绩记录符

合本集团的多项要求。本集团在

需要时进行勘查及评估，以确保

供应商的社会及环境表现符合

本集团的标准。

本集团已实施绿色采购政策，以

促进环保意识，并在其业务合作

伙伴和供应商之间促进良好的

环境和治理实践。本集团在供应

商管理会议和活动中鼓励其业

务合作伙伴和供应商考虑气候

风险，并积极减轻其对环境的影

响。此外，本集团优先采购可回

收及环保产品，并提倡在当地采

购，以减低自供应运输产生的碳

排放。

本集团提倡公平公开竞争，旨在

基于互相信任的前提之下在采

购过程中发展长期关系。其供应

商须负责任地行事，遵守所有相

关法例、国际公约及合约责任。

为避免供应商的利益输送或榨

取，本集团会密切监察员工负责

的采购活动，并严禁员工做出任

何违反商业道德的行为，以及任

何违反本集团政策或法律及法

规的行为，该等违规行为或会导

致供应商合约终止。

B5. Suply Chain Management

The Group believes that proper management of

its suply chain can help mitigate the indirect

environmental and social risks and bring positive

impact to the Group, the environment and the

society. Therefore, the Group has established a

stringent procurement system. The Group selects

supliers through a standardised suplier selection

proces. When selecting supliers, the Group wil

make sure that the nominated supliers can met

the Group’s various requirements in respect of

capabilities of providing service, market reputation

and track records in relation to compliance with

legal aspects and environmental and social risks

involved. The Group conducts inspections and

asesment to ensure the social and environmental

performance of supliers met the Group’s

standards if necesary.

The Group has implemented the Gren Procurement

Policy to promote the environmental awarenes and

promotes sound environmental and governance

practices amongst its busines partners and

supliers. The Group encourages its busines

partners and supliers to consider climate risks

and actively mitigate their environmental impacts

during suplier management metings and events.

In adition, the Group gives priority to purchasing

recycled and environmentaly friendly products and

promotes local procurement to reduce the carbon

emisions arising from the transportation of the

suplies.

The Group promotes fair and open competition

and aims to develop long-term relationships

based on mutual trust during the procurement

proces. Its supliers are required to work in a

responsible maner and comply with al relevant

regulations, international treaties and contractual

responsibilities. In avoidance of transfer of interests

or exploitation of supliers, the Group closely

monitors the procurement made by the staf and

forbids any practices that are against busines

ethics, and any materials violation of the Group’s

policies or any laws and regulations. Such violations

may lead to the termination of suplier contracts.

28Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

鉴于本集团的主要业务活动，

本集团于报告期间并无委聘主

要供应商提供产品、原材料及服

务，亦没有参与企业或机构客户

与其供应商的任何协商。本集团

会采购文具、纸张、电脑等办公

室用品供其日常营运，然而，其

并无与任何供应商签订任何长

期或大量采购协议。然而，本集

团将于甄选程序中，按上述政策

及惯例评估其短期供应商。

于报告期间，本集团已按上述供

应链管理惯例评估了共

名供应

商（二零二四年：

名），该等供应

商均位于香港。

B6.

产品责任

本集团深明市场声誉及客户满

意度为业务成功的关键，透过向

客户提供优质可靠的服务并迅

速有效处理客户的查询及投诉，

从而赢得客户信任。本集团设有

风险管理制度，并执行合规手册

中的相关指引，以确保全面遵守

所有适用法例、规则及法规。此

等工作乃由包括资深管理人员

及合规主任的团队监控。

本集团严格遵守与所提供产品

及服务有关的健康与安全、广

告、标签及私隐事宜有关的法

律及法规，包括但不限于香港的

《个人资料（私隐）条例》及《商品

说明条例》。于报告期间，本集团

并未发现任何有关所提供产品

和服务的健康与安全、广告、标

签及私隐事宜而可能对本集团

造成重大影响的严重违反相关

法律法规的情况。

Due to the Group’s principal busines activities,

the Group did not engage major supliers for the

provision of products, raw materials and services,

nor did it take part in any negotiation betwen its

corporate or institutional clients and their supliers

during the Reporting Period. The Group purchases

stationery, paper, computers and other ofice

suplies for its daily operations. However, it has

not entered into any long-term or bulk purchase

agrements with any supliers. However, the Group

wil engage in the asesment of its short-term

supliers in acordance with the aforementioned

policy and practices during selection proces.

During the Reporting Period, the Group had a total

of 4 supliers (2024: 4), which are al located in

Hong Kong and have ben evaluated acording

to the aforementioned suply chain management

practices.

B6. Product Responsibility

The Group recognises that market reputation

and customer satisfaction are keys to suces. It

strives to win customer loyalty by providing them

with quality and reliable services, and manages

customers’ inquiries and complaints promptly and

efectively. The Group has a risk management

system in place and implemented relevant

instructions in the Compliance Manual to ensure its

ful compliance with al aplicable laws, rules and

regulations. This is controled and monitored by a

team of experienced management personel and

compliance oficers.

The Group strictly complies with laws and

regulations relating to health and safety, advertising,

labeling and privacy maters relating to products

and services provided, including but not limited to

the Personal Data (Privacy) Ordinance and the Trade

Descriptions Ordinance in Hong Kong. During the

Reporting Period, the Group was not aware of any

cases of material non-compliance with relevant

laws and regulations relating to health and safety,

advertising, labeling and privacy maters relating to

products and services provided that might have a

significant impact on the Group.

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

鉴于本集团的业务性质，本集团

的业务并不涉及生产及销售实

体产品。基于安全及健康原因已

回收的产品数量及相关回收程

序并不适用于本集团。

负责任的保证金融资

以保证金方式买卖证券为高风

险投资策略。本集团与保证金客

户紧密合作，协助彼等理解保证

金交易的好处及风险，并透过完

善的保证金借款政策以密切监

察其保证金状况。

本集团会进行充分的了解您的

客户程序，以评估保证金客户是

否合适及其信誉、为各保证金客

户制定适当保证金贷款限额、就

质押证券厘定合适保证金比率、

及与保证金客户就一旦发生追

邀保证金事项时的应对策略进

行沟通。此外，本集团还就包括

但不限于资产管理、备份和应急

计划等事项制定了相关政策及

程序，并在合规手册中列示，以

确保全体雇员有责任为客户提

供优质服务。此外，本集团已在

合规手册内制定投诉处理程序。

于报告期间，本集团并无收到任

何大量产品及服务相关的投诉。

Due to the Group’s busines nature, the Group’s

busineses do not involve the manufacture and

sale of physical products. The number of recals for

safety and health reasons and the relevant recal

procedures are not aplicable to the Group.

Responsible Margin Financing

Trading securities on a margin basis is a high-risk

investment strategy. The Group works closely with

margin clients to help them to understand the

benefits and risks involved in margin trading, and to

closely monitor their margin positions through wel-

established margin lending policies.

The Group would conduct suficient know-your

client procedures to ases the suitability and

creditworthines of margin clients, set a proper

margin loan limit for each margin client, determine

apropriate margin ratios for pledging securities,

and comunicate with margin clients on the

strategy to met a margin cal should one ocur.

Besides, the Group has set relevant policies and

procedures on isues including but not limited to

aset management and backup and contingency

plan, which are set out in the Compliance Manual

to ensure al staf has the responsibility to provide

god quality services to clients. Furthermore, the

Group has formulated the complaint handling

procedures in the Compliance Manual. During the

Reporting Period, the Group did not receive any

material number of products and service-related

complaints.

30Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

保障客户资料

本集团将保护其客户个人资料

及私隐保密置于首位。除在收

集、处理及使用客户个人资料时

须遵守相关法律及法规外，本集

团亦于合规手册内制定个人资料

（私隐）政策，并采取多项措施，

例如安装防火墙及将客户资料

存放于安全的地方，以免出现未

经授权查阅客户资料的情况。此

外，本集团每年检讨相关政策及

措施的有效性。

产品广告及标签

本集团尊重客户权利，并致力为

客户提供有关其购买决定的准

确营销资料。本集团严格监管并

审阅其广告素材，以保障客户的

利益。我们的财务产品标签亦

应为准确、合法、清晰且无误导

性，以避免任何违反相关法律法

规的情况。

知识产权

本集团致力保护知识产权。本集

团及客户的知识产权及技术规

格由指定部门保护及管理。未经

本集团同意，雇员不得复制或向

第三方披露任何资料，包括但不

限于设计、技术及贸易资料。

Protection of Customer Information

The Group places a top priority on protecting the

confidentiality of personal data and the privacy of

its clients. Apart from complying with the relevant

laws and regulations when colecting, procesing

and using clients’ data, the Group has established

the Personal Data (Privacy) Policy in the Compliance

Manual and implemented various measures to

prevent unauthorised aces to clients’ data, such

as instalation of a firewal and storing clients’ data

in a secured place. In adition, the Group reviews

the efectivenes of relevant policy and measures

anualy.

Advertising and Labeling of Products

The Group respects customers’ rights and is

comited to providing acurate marketing

information for its customers in conection

with their purchase decisions. The Group strictly

regulates and reviews the advertising materials to

protect the interests of its customers. Labeling

of its financial products should also be acurate,

legitimate, clear, and not misleading in order to

avoid any non-compliance with relevant laws and

regulations.

Intelectual Property Rights

The Group endeavours to protect intelectual

property rights. Intelectual properties and technical

specifications of the Group and customers

are protected and managed by a designated

department. Employes shal not copy or disclose

any information, including but not limited to

designs, techniques and trade information, to third

parties without the Group’s consent.

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

B7.

反贪污

本集团努力提倡在经营业务时

秉持公正、公平、诚实及公开的

文化，对贿赂及贪污采取零容忍

态度。本集团全体雇员均须熟知

并遵循香港《防止贿赂条例》，并

须遵循本集团雇员手册所载高

商业标准及道德操守。本集团严

格遵守有关反贪污的法律及法

规，包括但不限于香港《防止贿

赂条例》。于报告期间，本集团并

未发现任何有关贿赂、勒索、欺

诈、洗黑钱及其他贪腐行为而可

能对本集团造成重大影响的严

重违反相关法律法规的事项。此

外，于报告期间概无针对本集团

或雇员提出并已审结的贪污诉

讼案件。

为鼓励本集团雇员举报洗钱、贿

赂及欺诈等任何可疑非法活动，

本集团设有举报政策。本公司的

审核委员会（「审核委员会」）对上

述政策负有全权责任。在上述政

策中，本集团已制定详细的举报

及调查程序，鼓励雇员向审核委

员会汇报诈骗活动，并确保彼等

的汇报得到适当的重视。在法律

允许的最大范围内，任何作出投

诉或汇报资料的人士之身份将

被保密。监督及审视本政策的运

作以及对投诉进行调查后提出

任何行动建议的责任在于审核

委员会。

B7. Anti-coruption

The Group is comited to promoting a culture

of integrity, fairnes, honesty and openes when

doing busines and has zero tolerance for bribery

and coruption. Al employes of the Group

are required to be familiar with and folow the

Prevention of Bribery Ordinance in Hong Kong

and to adhere to high standards of busines and

ethical conduct as laid out in the Group’s Employe

Handbok. The Group strictly complies with laws

and regulations regarding anti-coruption, including

but not limited to the Prevention of Bribery

Ordinance in Hong Kong. During the Reporting

Period, the Group was not aware of any cases of

material non-compliance with relevant laws and

regulations relating to bribery, extortion, fraud,

money laundering and other corupt practices that

might have a significant impact on the Group.

In adition, there were no concluded legal cases

regarding corupt practices brought against the

Group or its employes during the Reporting Period.

To encourage employes of the Group to report

any suspected ilegal activities such as money

laundering, bribery and fraud, the Group has

implemented the Whistleblowing Policy. The

audit comite of the Company (the “Audit

Comite”) has overal responsibility for the said

policy. Within the said policy, the Group has set out

a detailed reporting and investigative procedure to

encourage employes to report fraudulent activities

to the Audit Comite and to ensure that their

reports are given due regard. The identity of anyone

making a complaint or reporting information wil be

kept confidential to the fulest extent permited by

law. Responsibility for monitoring and reviewing the

operation of this policy and any recomendations

for action resulting from investigations into

complaints lies with the Audit Comite.

32Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

当出现任何涉嫌违反法律、法规

或本集团政策的情况时，本集团

将进行调查并给予纪律处分，

并可能导致解雇。此外，本集团

全体雇员须谨守《打击洗钱及恐

怖分子资金筹集条例》及香港证

券及期货事务监察委员会之《打

击洗钱及恐怖分子资金筹集指

引》以及其任何更新版本所载规

定。本集团已制定其合规手册，

以识别及查明洗钱活动，涉及有

关（其中包括）客户尽职审查、保

留记录、处理现金及向本集团管

理层汇报可疑交易的政策。

于报告期间，

名董事及

名雇

员通过观看廉政公署

(ICAC)

反贪

污教育视频的方式参与反贪污

培训，分别完成合共

个及

个

培训时数。有关培训可丰富其各

自角色及职责有关反贪污及商

业道德的专业技能及知识。

B8.

社区投资

本集团投入其时间、专业知识及

资源来推动社会影响。其专注于

改善其所在社区以及其雇员工

作和生活的社区的福祉。本集团

已建立社区投资政策并执行有

关社区投资的相关指引。我们的

雇员有权以各种方式参与义工，

以促进本集团的宗旨并加强彼

等的社会责任感。于报告期间，

本集团雇员参加了太古地产组

织的月饼盒回收活动。

When there is any suspected case in the violation of

laws, regulations or the Group’s policy, the Group

wil investigate and impose disciplinary actions,

which could result in dismisal. In adition, al

employes of the Group are required to adhere

to the requirements set out in the Anti-Money

Laundering and Counter-Terorist Financing

Ordinance and the Hong Kong Securities and

Futures Comision’s Guideline on Anti-Money

Laundering and Counter-Financing of Terorism

and any update in relation thereto. The Group has

implemented the Compliance Manual to identify

and detect money laundering activities, covering

policies in relation to, among others, customer

due diligence, records retention, handling of cash

and reporting of suspicious transactions to the

management of the Group.

During the Reporting Period, 2 directors and 12

employes participated in anti-coruption training

by watching the Independent Comision Against

Coruption’s (ICAC) anti-coruption education

videos, completing a total of 8 and 48 training

hours, respectively. Such training could enrich their

profesional skils and knowledge in their respective

roles and responsibilities regarding anti-coruption

and busines ethics.

B8. Comunity Investment

The Group invests its time, expertise and resources

to drive social impact. It focuses on improving the

wel-being of the comunities where it is based

and where its employes work and live. The Group

has established the Comunity Investment Policy

and implemented relevant guidelines on comunity

investment. Our employes are empowered

to volunter in various ways that advance the

Group’s purposes and strengthen their sense of

social responsibility. During the Reporting Period,

employes of the Group participated in the recycling

of moncake boxes organized by Swire Properties.

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

联交所报告指引内容索引

THE REPORTING GUIDE CONTENT INDEX OF

THE STOCK EXCHANGE

Mandatory Disclosure RequirementsSection/Declaration

强制披露规定章节╱声明

Governance StructureThe ESG Governance Structure

管治架构环境、社会及管治理架构

Reporting PrinciplesReporting Framework

报告原则报告框架

Reporting BoundaryScope of Reporting

报告范围报告范围

Subject Areas, Aspects,

General Disclosures and

KPIsDescriptionSection/Declaration

主要范畴、层面、

一般披露和

关键绩效指标描述章节╱声明

A. Environmental

环境

A1. Emisions

A1.

排放物

General Disclosure

一般披露

Information on:

(a) the policies; and

(b) compliance with relevant laws and

regulations that have a significant impact

on the isuer relating to air and grenhouse

gas emisions, discharges into water and

land, and generation of hazardous and

non-hazardous waste.

有关废气及温室气体排放、向水及土地的排

污、有害及无害废弃物的产生等的：

(a)

政策；及

(b)

遵守对发行人有重大影响的相关法律及

规例的资料。

Emisions

排放

KPI A1.1

关键绩效指标

A1.1

The types of emisions and respective emisions

data.

Emisions – Exhaust Gas Emisions

排放－废气排放

排放物种类及相关排放数据。

34Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Subject Areas, Aspects,

General Disclosures and

KPIsDescriptionSection/Declaration

主要范畴、层面、

一般披露和

关键绩效指标描述章节╱声明

KPI A1.2

关键绩效指标

A1.2

Direct (Scope 1) and energy indirect (Scope 2)

grenhouse gas emisions (in tones) and, where

apropriate, intensity (e.g. per unit of production

volume, per facility).

Emisions – GHG Emisions

排放－温室气体排放

直接（范围

）及能源间接（范围

）温室气体排

放量（以吨计算）及（如适用）密度（如以每产量

单位、每项设施计算）。

KPI A1.3

关键绩效指标

A1.3

Total hazardous waste produced (in tones) and,

where apropriate, intensity (e.g. per unit of

production volume, per facility).

Emisions – Waste Management

排放－废弃物管理

所产生有害废弃物总量（以吨计算）及（如适用）

密度（如以每产量单位、每项设施计算）。

KPI A1.4

关键绩效指标

A1.4

Total non-hazardous waste produced (in tones)

and, where apropriate, intensity (e.g. per unit of

production volume, per facility).

Emisions – Waste Management

排放－废弃物管理

所产生无害废弃物总量（以吨计算）及（如适用）

密度（如以每产量单位、每项设施计算）。

KPI A1.5

关键绩效指标

A1.5

Description of emisions target(s) set and steps

taken to achieve them.

Emisions – GHG Emisions

排放－温室气体排放

描述所订立的排放量目标及为达到这些目标

所采取的步骤。

KPI A1.6

关键绩效指标

A1.6

Description of how hazardous and non-hazardous

wastes are handled, and a description of

reduction target(s) set and steps taken to achieve

them.

Emisions – Waste Management

排放－废弃物管理

描述处理有害及无害废弃物的方法，及描述所

订立的减废目标及为达到这些目标所采取的

步骤。

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Subject Areas, Aspects,

General Disclosures and

KPIsDescriptionSection/Declaration

主要范畴、层面、

一般披露和

关键绩效指标描述章节╱声明

A2. Use of Resources

A2.

资源使用

General Disclosure

一般披露

Policies on the eficient use of resources, including

energy, water and other raw materials.

Use of Resources

资源使用

有效使用资源（包括能源、水及其他原材料）的

政策。

KPI A2.1

关键绩效指标

A2.1

Direct and/or indirect energy consumption by type

(e.g. electricity, gas or oil) in total (kWh in ’000s)

and intensity (e.g. per unit of production volume,

per facility).

Use of Resources – Energy Consumption

资源使用－能源消耗

按类型划分的直接及╱或间接能源（如电、气

或油）总耗量（以千个千瓦时计算）及密度（如以

每产量单位、每项设施计算）。

KPI A2.2

关键绩效指标

A2.2

Water consumption in total and intensity (e.g. per

unit of production volume, per facility).

Use of Resources – Water Consumption

(not aplicable – explained)

资源使用－用水（不适用－已解释）总耗水量及密度（如以每产量单位、每项设施

计算）。

KPI A2.3

关键绩效指标

A2.3

Description of energy use eficiency target(s) set

and steps taken to achieve them.

Use of Resources – Energy Consumption

资源使用－能源消耗

描述所订立的能源使用效益目标及为达到这

些目标所采取的步骤。

KPI A2.4

关键绩效指标

A2.4

Description of whether there is any isue in

sourcing water that is fit for purpose, water

eficiency target(s) set and steps taken to achieve

them.

Use of Resources – Water Consumption

(not aplicable – explained)

资源使用－用水（不适用－已解释）

描述求取适用水源上可有任何问题，以及所订

立的用水效益目标及为达到这些目标所采取

的步骤。

KPI A2.5

关键绩效指标

A2.5

Total packaging material used for finished

products (in tones) and, if aplicable, with

reference to per unit produced.

Use of Resources – Use of Packaging

Materials (not aplicable – explained)

资源使用－包装物料的使用（不适

用－已解释）制成品所用包装材料的总量（以吨计算）及（如

适用）每生产单位占量。

36Gaoyu Finance Group Limited

, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Subject Areas, Aspects,

General Disclosures and

KPIsDescriptionSection/Declaration

主要范畴、层面、

一般披露和

关键绩效指标描述章节╱声明

A3. The Environment and Natural Resources

A3.

环境及天然资源

General Disclosure

一般披露

Policies on minimising the isuer’s significant

impacts on the environment and natural

resources.

The Environment and Natural Resources

环境及天然资源

减低发行人对环境及天然资源造成重大影响

的政策。

KPI A3.1

关键绩效指标

A3.1

Description of the significant impacts of activities

on the environment and natural resources and

the actions taken to manage them.

The Environment and Natural Resources

– Indor Air Quality

环境及天然资源－室内空气质素

描述业务活动对环境及天然资源的重大影响

及已采取管理有关影响的行动。

A4. Climate Change

A4.

气候变化

General Disclosure

一般披露

Policies on identification and mitigation of

significant climate-related isues which have

impacted, and those which may impact, the

isuer.

Climate Change

气候变化

识别及应对已经及可能会对发行人产生影响

的重大气候相关事宜的政策。

KPI A4.1

关键绩效指标

A4.1

Description of the significant climate-related

isues which have impacted, and those which

may impact, the isuer, and the actions taken to

manage them.

Climate Change

气候变化

描述已经及可能会对发行人产生影响的重大

气候相关事宜，及应对行动。

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Subject Areas, Aspects,

General Disclosures and

KPIsDescriptionSection/Declaration

主要范畴、层面、

一般披露和

关键绩效指标描述章节╱声明

B. Social

社会

B1. Employment

B1.

雇佣

General Disclosure

一般披露

Information on:

(a) the policies; and

(b) compliance with relevant laws and

regulations that have a significant impact

on the isuer relating to compensation

and dismisal, recruitment and promotion,

working hours, rest periods, equal

oportunity, diversity, anti discrimination,

and other benefits and welfare.

有关薪酬及解雇、招聘及晋升、工作时数、假

期、平等机会、多元化、反歧视以及其他待遇

及福利的：

(a)

政策；及

(b)

遵守对发行人有重大影响的相关法律及

规例的资料。

Employment

雇佣

KPI B1.1

关键绩效指标

B1.1

Total workforce by gender, employment type

(for example, ful- or part-time), age group and

geographical region.

Employment

雇佣

按性别、雇佣类型（如全职或兼职）、年龄组别

及地区划分的雇员总数。

KPI B1.2

关键绩效指标

B1.2

Employe turnover rate by gender, age group and

geographical region.

Employment

雇佣

按性别、年龄组别及地区划分的雇员流失比

率。

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ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Subject Areas, Aspects,

General Disclosures and

KPIsDescriptionSection/Declaration

主要范畴、层面、

一般披露和

关键绩效指标描述章节╱声明

B2. Health and Safety

B2.

健康与安全

General Disclosure

一般披露

Information on:

(a) the policies; and

(b) compliance with relevant laws and

regulations that have a significant impact

on the isuer relating to providing a safe

working environment and protecting

employes from ocupational hazards.

有关提供安全工作环境及保障雇员避免职业

性危害的：

(a)

政策；及

(b)

遵守对发行人有重大影响的相关法律及

规例的资料。

Health and Safety

健康与安全

KPI B2.1

关键绩效指标

B2.1

Number and rate of work-related fatalities

ocured in each of the past thre years including

the reporting year.

Health and Safety

健康与安全

过去三年（包括汇报年度）每年因工亡故的人

数及比率。

KPI B2.2Lost days due to work injury.Health and Safety

关键绩效指标

B2.2

因工伤损失工作日数。健康与安全

KPI B2.3

关键绩效指标

B2.3

Description of ocupational health and

safety measures adopted, and how they are

implemented and monitored.

Health and Safety

健康与安全

描述所采纳的职业健康与安全措施，以及相关

执行及监察方法。

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Subject Areas, Aspects,

General Disclosures and

KPIsDescriptionSection/Declaration

主要范畴、层面、

一般披露和

关键绩效指标描述章节╱声明

B3. Development and Training

B3.

发展及培训

General Disclosure

一般披露

Policies on improving employes’ knowledge and

skils for discharging duties at work. Description

of training activities.

Development and Training

发展与培训

有关提升雇员履行工作职责的知识及技能的

政策。描述培训活动。

KPI B3.1

关键绩效指标

B3.1

The percentage of employes trained by gender

and employe category (e.g. senior management,

midle management).

Development and Training

发展与培训

按性别及雇员类别（如高级管理层、中级管理

层）划分的受训雇员百分比。

KPI B3.2

关键绩效指标

B3.2

The average training hours completed per

employe by gender and employe category.

Development and Training

发展与培训

按性别及雇员类别划分，每名雇员完成受训的

平均时数。

B4. Labour Standards

B4.

劳工准则

General Disclosure

一般披露

Information on:

(a) the policies; and

(b) compliance with relevant laws and

regulations that have a significant impact

on the isuer relating to preventing child

and forced labour.

有关防止童工或强制劳工的：

(a)

政策；及

(b)

遵守对发行人有重大影响的相关法律及

规例的资料。

Labour Standards

劳工标准

KPI B4.1

关键绩效指标

B4.1

Description of measures to review employment

practices to avoid child and forced labour.

Labour Standards

劳工标准

描述检讨招聘惯例的措施以避免童工及强制

劳工。

KPI B4.2

关键绩效指标

B4.2

Description of steps taken to eliminate such

practices when discovered.

描述在发现违规情况时消除有关情况所采取

的步骤。

Labour Standards

劳工标准

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, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Subject Areas, Aspects,

General Disclosures and

KPIsDescriptionSection/Declaration

主要范畴、层面、

一般披露和

关键绩效指标描述章节╱声明

B5. Suply Chain Management

B5.

供应链管理

General Disclosure

一般披露

Policies on managing environmental and social

risks of the suply chain.

Suply Chain Management

供应链管理

管理供应链的环境及社会风险政策。

KPI B5.1Number of supliers by geographical region.Suply Chain Management

关键绩效指标

B5.1

按地区划分的供应商数目。供应链管理

KPI B5.2

关键绩效指标

B5.2

Description of practices relating to engaging

supliers, number of supliers where the practices

are being implemented, and how they are

implemented and monitored.

Suply Chain Management

供应链管理

描述有关聘用供应商的惯例，向其执行有关惯

例的供应商数目，以及相关执行及监察方法。

KPI B5.3

关键绩效指标

B5.3

Description of practices used to identify

environmental and social risks along the suply

chain, and how they are implemented and

monitored.

Suply Chain Management

供应链管理

描述有关识别供应链每个环节的环境及社会

风险的惯例，以及相关执行及监察方法。

KPI B5.4

关键绩效指标

B5.4

Description of practices used to promote

environmentaly preferable products and services

when selecting supliers, and how they are

implemented and monitored.

Suply Chain Management

供应链管理

描述在拣选供应商时促使多用环保产品及服

务的惯例，以及相关执行及监察方法。

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Subject Areas, Aspects,

General Disclosures and

KPIsDescriptionSection/Declaration

主要范畴、层面、

一般披露和

关键绩效指标描述章节╱声明

B6. Product Responsibility

B6.

产品责任

General Disclosure

一般披露

Information on:

(a) the policies; and

(b) compliance with relevant laws and

regulations that have a significant impact

on the isuer relating to health and safety,

advertising, labeling and privacy maters

relating to products and services provided

and methods of redres.

有关所提供产品和服务的健康与安全、广告、

标签及私隐事宜以及补救方法的：

(a)

政策；及

(b)

遵守对发行人有重大影响的相关法律及

规例的资料。

Product Responsibility

产品责任

KPI B6.1

关键绩效指标

B6.1

Percentage of total products sold or shiped

subject to recals for safety and health reasons.

Product Responsibility (not aplicable –

explained)

已售或已运送产品总数中因安全与健康理由

而须回收的百分比。

产品责任（不适用－已解释）

KPI B6.2

关键绩效指标

B6.2

Number of products and service related

complaints received and how they are dealt with.

Product Responsibility – Responsible

Margin Financing

接获关于产品及服务的投诉数目以及应对方

法。

产品责任－负责任的保证金融资

KPI B6.3

关键绩效指标

B6.3

Description of practices relating to observing and

protecting intelectual property rights.

Product Responsibility – Intelectual

Property Rights

描述与维护及保障知识产权有关的惯例。产品责任－知识产权

KPI B6.4

关键绩效指标

B6.4

Description of quality asurance proces and recal

procedures.

Product Responsibility – Responsible

Margin Financing

描述质量检定过程及产品回收程序。产品责任－负责任的保证金融资

KPI B6.5

关键绩效指标

B6.5

Description of consumer data protection and

privacy policies, and how they are implemented

and monitored.

Product Responsibility – Protection of

Customer Information

产品责任－保障客户资料

描述消费者资料保障及私隐政策，以及相关执

行及监察方法。

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, SOCIAL AND GOVERNANCE REPORT 2025

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Subject Areas, Aspects,

General Disclosures and

KPIsDescriptionSection/Declaration

主要范畴、层面、

一般披露和

关键绩效指标描述章节╱声明

B7. Anti-coruption

B7.

反贪污

General Disclosure

一般披露

Information on:

(a) the policies; and

(b) compliance with relevant laws and

regulations that have a significant impact

on the isuer relating to bribery, extortion,

fraud and money laundering.

有关防止贿赂、勒索、欺诈及洗黑钱的：

(a)

政策；及

(b)

遵守对发行人有重大影响的相关法律及

规例的资料。

Anti-coruption

反贪污

KPI B7.1

关键绩效指标

B7.1

Number of concluded legal cases regarding

corupt practices brought against the isuer or its

employes during the reporting period and the

outcomes of the cases.

Anti-coruption

反贪污

于汇报期内对发行人或其雇员提出并已审结

的贪污诉讼案件的数目及诉讼结果。

KPI B7.2

关键绩效指标

B7.2

Description of preventive measures and

whistle-blowing procedures, and how they are

implemented and monitored.

Anti-coruption

反贪污

描述防范措施及举报程序，以及相关执行及监

察方法。

KPI B7.3

关键绩效指标

B7.3

Description of anti-coruption training provided to

directors and staf.

Anti-coruption

反贪污

描述向董事及员工提供的反贪污培训。

环境、社会及管治报告

2025•

高裕金融集团有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Subject Areas, Aspects,

General Disclosures and

KPIsDescriptionSection/Declaration

主要范畴、层面、

一般披露和

关键绩效指标描述章节╱声明

B8. Comunity Investment

B8.

社区投资

General Disclosure

一般披露

Policies on comunity engagement to

understand the neds of the comunities where

the isuer operates and to ensure its activities take

into consideration the comunities’ interests.

Comunity Investment

社区投资

有关以社区参与来了解营运所在社区需要和

确保其业务活动会考虑社区利益的政策。

KPI B8.1

关键绩效指标

B8.1

Focus areas of contribution (e.g. education,

environmental concerns, labour neds, health,

culture, sport).

Comunity Investment

社区投资

专注贡献范畴（如教育、环境事宜、劳工需求、

健康、文化、体育）。

KPI B8.2

关键绩效指标

B8.2

Resources contributed (e.g. money or time) to the

focus area.

Comunity Investment

社区投资

在专注范畴所动用资源（如金钱或时间）。