North Asia Strategic Holdings Limited

北亚策略控股有限公司 *

(Incorporated in Bermuda with limited liability)

（于百慕达注册成立之有限公司）

(Stock Code 股份代号 : 8080)

2024/25

Environmental, Social and

Governance Report

环境、社会及管治报告For identiﬁcation purpose only 仅供识别 *

1Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

CONTENTS

Board Statement

About this Report

Reporting Period

Reporting Scope and Boundary

Reporting Basis and Principal

Review and Aproval

Information and Fedback

Awards and Recognitions

Our Key ESG Achievements

Wining Customer Acolades

Honouring Our Team

Our Inovations on Display

ESG Governance Structure

United Nations’ Sustainable Development Goals

Stakeholder Engagement

Materiality Asesment

Materiality Matrix

Comunity Investment

Contribution to Comunity and Environment

Environmental Protection

Corporate Environmental Policy

Emision Management

Use of Resources

The Environment and Natural Resources

Climate Change

Employment and Labour Practices

Employment

Health and Safety

Development and Training

Labour Standards

Operating Practices

Suply Chain Management

Product Responsibility

Anti-coruption

Apendix I: Hong Kong Stock Exchange’s ESG

Reporting Guide Content Index

Apendix I: GRI Content Index

Apendix I: TCFD Content Index

Apendix IV: SDGs Content Index

Apendix V: Guidance for Enterprise ESG

Disclosure Content Index

董事会声明 2

关于本报告 5

报告期 5

报告范围及边界 5

汇报基础及原则 6

审阅与批核 7

反馈意见 7

奖项及荣誉 8

我们主要的 ESG成就 8

获客户嘉许殊荣 10

表彰我们的团队 12

展示我们的创新成果 15

ESG管治架构 19

联合国可持续发展目标 21

持份者参与 22

重要性评估 24

重要性矩阵 25

社区投资 27

对社区和环境的贡献 27

环境保护 29

企业环境政策 29

排放管理 31

资源使用 36

环境及天然资源 39

气候变化 42

雇佣及劳工常规 46

雇佣 46

健康及安全 55

发展及培训 57

劳工准则 60

营运惯例 61

供应链管理 61

产品责任 63

反贪污 65

附录一：香港联交所

《环境、社会及管治报告指引》内容索引 68

附录二：GRI内容索引 79

附录三：TCFD内容索引 94

附录四：可持续发展目标内容索引 96

附录五：企业ESG披露指南内容索引 102

2North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

BOARD STATEMENT

On behalf of the board (the “Board”) of directors (the “Directors”) of the

North Asia Strategic Holdings Limited (the “Company”) and its subsidiaries

(colectively, the “Group” or “we” or “us”), I hereby present to you the

2024/25 Environmental, Social and Governance (“ESG”) Report (the

“Report”), providing an overview of the Group’s aproach, performance

and comitment on material corporate sustainability isues that have

impacts on our operation.

During the Reporting Period, the Group received several prestigious awards

in the field of ESG, reflecting broad recognition of our sustainability eforts.

In June 2024, we were honoured with the 13th Junzi Corporation Award

presented by the Hang Seng University of Hong Kong, recognizing our

outstanding performance in corporate social responsibility. Subsequently

in September, we received the ESG Achievement Awards 2023/2024

Outstanding ESG Awards (Listed Company) from the Institute of ESG

& Benchmark, further validating our eforts and achievements in ESG

practices. Earlier, we were also awarded 2023 Greater Bay Area Top 30

ESG Entrepreneurs by the Forbes China. These acolades not only highly

recognise our sustainability eforts but also demonstrate our comitment

to actively creating positive social and environmental impact through

our busines operations. Beyond our ESG achievements, the Group

has maintained an unwavering comitment to operational excelence.

Our subsidiary, AMT, has earned significant customer recognition for its

inovative technology solutions. Through continuously optimised systems

and responsive technical suport, AMT helps partners enhance production

eficiency, receiving multiple customer acolades. By establishing trust-

based partnerships, AMT works hand-in-hand with clients to achieve

steady progres.

The world curently faces dual chalenges posed by climate change and

geopolitical conflicts. The climate crisis has led to an increasing frequency

of extreme weather events, while the instability in international afairs has

resulted in economic uncertainty. These have underscored the critical

importance of integrating sustainability into our long-term busines strategy.

Acordingly, the Group puts the sustainable development of its busines as

the top priority of its long-term development goals. As the most important

leading role of the Group, the Board has the sole responsibility to overse,

manage and monitor the Group’s ESG isues and progres directly.

董事会声明

本人谨代表北亚策略控股有限公司（「本公司」）及其

附属公司（统称为「本集团」、「集团」或「我们」）的

董事会（「董事会」），欣然提呈2024/25年度环境、

社会及管治（「ESG」）报告（「本报告」），概述本集

团对影响我们营运的重要企业可持续发展议题的方

针、表现和承诺。

回顾报告期内，本集团在ESG领域屡获殊荣，充分

体现了各界对我们可持续发展工作的认可。2024年

6月，我们荣获由香港恒生大学颁发的第13届「君

子企业奖」，以表彰我们在企业社会责任方面的卓越

表现。紧接在9月，我们获环境社会及企业管治基

准学会颁发的「杰出环境、社会及企业管治大奖（上

市公司）」，这项殊荣进一步印证了本集团在ESG实

践方面的努力和成果。早前，我们亦已获福布斯中

国评选为「2023年大湾区ESG企业家30强」。这些

荣誉不仅是对本集团可持续发展工作的高度肯定，

更体现我们锐意通过业务运营积极创造正面的社会

和环境影响的承诺。除了在ESG方面的成就之外，

本集团始终坚持追求卓越营运。我们旗下的美亚科

技凭借创新技术解决方案获得客户高度认可，以持

续优化的系统与即时的技术支援，协助合作伙伴提

升生产效能，屡获客户嘉许殊荣。透过建立以相互

信任为基础的合作伙伴关系，美亚科技与客户携手

合作，共同稳步向前发展。

当前，全球正面临著气候变化和地缘政治冲突带来

的双重挑战。气候危机导致的极端天气事件频发，

以及国际局势动荡造成的经济不确定性，都提醒我

们将可持续性纳入我们的长期业务战略规划至关重

要。有鉴于此，集团将业务的可持续发展作为其长

期发展目标的首要任务。作为集团最重要的领导角

色，董事会负责直接监督、管理和监察集团有关

ESG议题和进度。

3Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

The Group has set clear short-term and long-term sustainable development

vision and goals to achieve ongoing emision reduction acording to

governmental requirements of diferent countries and regions progresively,

establish relevant emision reduction targets and coresponding

strategies, and incorporate sustainable development factors into the

Group’s strategic planing, busines model and other decision-making

proceses. To strengthen ESG governance and oversight, the Group has

established a dedicated Board-level ESG Comite that reports directly

to the Board and plays a pivotal role in stering the organization’s ESG

strategies. This board-level Comite provides strategic direction on ESG

isues, including climate-related risks and oportunities. The Comite

also regularly monitors and reviews the efectivenes of management

aproach, including reviewing the Group’s ESG performance and adjusting

coresponding action plans. By embeding ESG oversight at the Board

level, this governance structure raises the acountability and drives

continuous improvement acros the Group.

Efective implementation of ESG policies relies on the colaboration of

diferent departments. Folowing the recomendations given by the

Stock Exchange, the Group has established an inter-departmental ESG

Working Group under the supervision of the Board-level ESG Comite.

This dedicated Working Group facilitates the cordination of diferent

departments and enhances their mutual co-operation, ensuring consistent

work performance which could be aligned with the stakeholders’

expectations.

集团制定了明确的短期与长期可持续发展愿景及目

标，根据不同国家和地区的政府要求逐步达成持续

减排，并建立相关的减排目标和相应策略，将可持

续发展因素纳入集团的战略规划、商业模式和其他

决策过程。为加强ESG管治与监督，本集团成立了

董事级的ESG委员会，直接向董事会汇报，在制定

集团ESG策略方面发挥关键作用。该董事级委员会

负责提供ESG议题的战略指导，包括气候相关风险

与机遇。同时，委员会定期监察及检讨管理方针的

成效，包括审视集团ESG表现并调整相应行动计

划。透过将ESG监督职能提升至董事会层面的管治

架构，有效提高集团的透明度及推动持续改进。

ESG政策的有效实施有赖于不同部门的通力合作。

根据联交所的建议，本集团已成立一个跨部门的

ESG工作小组，由董事会层面的ESG委员会监督。

此专责工作小组有助不同部门之间的协调，加强他

们之间的合作，确保工作表现一致，以符合持份者

的期望。

4North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

The Group strives to ensure the establishment of apropriate and

efective risk management and internal control systems for supervision of

the identification and asesment of ESG and climate-related risks and

oportunities, and to respond to the chalenges and impacts of diferent

times. In response we have worked with external consultants to conduct

ESG and climate-related risk asesment. Loking ahead, the Board wil

continue to review and monitor the ESG performance of the Group and

provide reliable, consistent and comparable material ESG information to

its stakeholders for making colaborative contributions to create a beter

environment. Last but not least, I would like to thank our stakeholders,

customers and busines partners for their suport. I would also like to

expres the sincere gratitude to the management team and al of our staf

for their dedication and contribution towards the Group’s suces.

For and on behalf of the Board

Zhang Yifan

Chairlady

North Asia Strategic Holdings Limited

Hong Kong, 26 June 2025

集团努力确保建立适当和有效的风险管理和内部监

控制度，以监督ESG和气候相关风险和机遇的识别

和评估，并应对不同时期的挑战和影响。为此，我

们与外部顾问合作进行了ESG和气候相关的风险

评估。展望未来，董事会将继续审查和监测本集团

的ESG表现，并向其持份者提供可靠、一致和可比

较的重要ESG资讯，为创造更好的环境作出合作贡

献。最后，我要感谢我们的持份者、客户和商业伙

伴的支持，同时为管理团队及所有员工对集团成就

所付出和贡献表达衷心的感谢。

代表董事会

主席

张一帆

北亚策略控股有限公司

香港，2025年6月26日

5Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

ABOUT THIS REPORT

The Group publishes ESG Report anualy. This Report covers

environmental and social performance of the Group to demonstrate our

continuous comitment to sustainability. Aditional information in relation

to the Group’s corporate governance and financial performance can be

found in our 2024/25 Anual Report.

Reporting Period

This Report covers the period from 1 April 2024 to 31 March 2025 (the

“Reporting Period”, “2024/25”). The Reporting Period aligns with the

Group’s financial year.

Reporting Scope and Boundary

The scope of the environmental aspect of this Report covers the operating

activities of the Company and the principal operating activities of the

Group’s Hi-Tech Distribution and Services Division in Hong Kong and in

the People’s Republic of China (the “PRC”), including our wholy-owned

subsidiaries, American Tec Company Limited (“AMT”) and American Tec

(Shenzhen) Co Limited (“Amtec Shenzhen”), acounted for aproximately

81.3% of the Group’s total revenue in the Reporting Period. The scope of

social aspect of this Report covers the whole Group. There is no significant

change in the scope of this Report from that of the 2023/24 ESG Report. If

the scopes and boundaries of the specific contents vary, they are noted in

the relevant sections of this Report. Although this Report does not cover al

the operations of the Group, we are comited to improving internal data

colection procedures and gradualy expanding the scope of the disclosure.

With reference to the definition stated in the ESG Reporting Guide, the

presentation of this Report wil divide those aspects and key performance

indicators (“KPI(s)”), which are considered to be relevant and material

to the Group’s busineses and operations, into four subject areas:

Environmental, Employment and Labour Practices, Operating Practices

and Comunity.

关于本报告

本集团每年刊发ESG报告。本报告涵盖本集团的环

境及社会表现，以展示我们对可持续发展的持续承

诺。有关本集团企业管治及财务表现的其他资料请

参阅2024/25年报。

报告期

本报告之报告期为2024年4月1日至2025年3月31

日（「报告期」、「2024/25」）。报告期与集团的财政

年度一致。

报告范围及边界

本报告现时有关环境方面的范围包括本公司之营运

活动及本集团高科技产品分销及服务部门在香港及

中华人民共和国（「中国」）的主要营运活动，包括

我们的全资子公司美亚电子科技有限公司（「美亚

科技」）和北亚美亚电子科技（深圳）有限公司（「美

亚深圳」），这些活动占本集团在报告期内总收入

约81.3%。本报告有关社会方面的内容涵盖整个集

团。本报告的范围与2023/24年ESG报告的范围没

有重大变化。若特定内容涵盖的范围及边界不同，

则已在本报告的相关部分特别注明。本报告虽然并

未涵盖本集团的所有营运，但我们矢志改善内部数

据收集程序并逐步扩大披露范围。

参照《环境、社会及管治报告指引》中的定义，本报

告将那些被认为与本集团的业务和营运相关和重要

的方面和关键绩效指标（「KPI」）分为四个主要范畴：

环境、雇佣及劳工常规、营运惯例和社区。

6North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

汇报基础及原则

本公司于香港联合交易所有限公司（「联交所」）创业

板上市，股份代号「8080」，总部位于香港。本报

告乃根据联交所的《创业板上市规则》第17.103条、

附录C2所载《环境、社会及管治报告指引》，并参

考全球报告倡议组织（「GRI」）准则、气候相关财务

信息披露工作组（「TCFD」）建议、可持续发展目标

（「SDGs」）及中国企业ESG披露指南而编制。本集

团已遵守《环境、社会及管治报告指引》所载的「不

遵守就解释」规定及当中列明的四大报告准则编制

本报告，包括：重要性、量化、平衡及一致性。

「重要性」准则：

本集团透过持份者参与及重要性评估厘定有关

ESG议题。有关详情请参阅本报告中的「持份

者参与」及「重要性评估」章节。

「量化」准则：

本集团披露有关历史数据之KPI可予计量，并

致力于可行情况下披露量化资料所用之标准、

方法、假设或计算工具的资料及以及所使用的

转换因子的来源。

「平衡」准则：

本报告避免可能会不恰当地影响报告读者决策

或判断的选择、遗漏或呈报格式，并已识别本

集团之成就及所面临的挑战。

「一致性」准则：

本集团沿用了一致的数据统计及换算方式，对

之前报告中提供的ESG数据进行有意义的比

较，并描述可能影响这些数据的任何变化。

Reporting Basis and Principal

The Company is listed on the GEM Board of the Stock Exchange of Hong

Kong Limited (the “Stock Exchange”) under the stock code “8080”,

headquartered in Hong Kong. This Report is prepared in acordance with

Rule 17.103 and the ESG Reporting Guide under Apendix C2 of the GEM

Listing Rules of the Stock Exchange, with reference to the Global Reporting

Initiative (“GRI”) Standards, the Task Force on Climate-related Financial

Disclosure (“TCFD”) Recomendations, the Sustainable Development

Goals (“SDGs”) and the Guidance for Enterprise ESG Disclosure of the

PRC. This Report has complied with “comply or explain” provisions of

the ESG Reporting Guide and the folowing four reporting principles

underpining the preparation of this Report: materiality, quantitative,

balance and consistency.

“Materiality” Principle:

The Group determines relevant ESG isues through stakeholder

engagement and materiality asesment. Details are set forth in

the sections headed “Stakeholder Engagement” and “Materiality

Asesment”.

“Quantitative” Principle:

The Group’s disclosure of KPIs related to historical data can be

measured and the Group is comited to disclosing information

on standards, methods, asumptions or calculation tols used in

quantitative data and the source of conversion factors used when

feasible.

“Balance” Principle:

The Group’s disclosure avoids selections, omisions or presentation

formats that may inapropriately afect a decision or judgment by

the Report reader. This Report identifies both the achievements and

chalenges faced by the Group.

“Consistency” Principle:

The Group is comited to using consistent disclosure

methodologies for meaningful comparisons of ESG data provided in

previous reports and describe any changes that may afect them.

7Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

本报告所载资料来自本集团的官方文件和统计数

据，以及由附属公司依循本集团内部管理系统提

供的监测、管理和营运资料整合汇总。本报告末

亦有完整的环境、社会及管治报告指引、GRI准

则、TCFD建议、SDGs及企业ESG披露指南内

容索引，以供参考。本报告以中英文编写并在

联交所网站(w.hkexnews.hk)和本公司网站

(w.nasholdings.com)上发布。倘若本报告之中英

文版本有任何抵触或不符之处，概以英文版本为准。

本报告中的中文名称或术语的英文译文仅供参考，

不应被视为该等中文名称或术语的官方英文翻译。

审阅与批核

董事会知悉其对确保本报告准确性及完整性的责

任，而就其所深知，本报告已阐述所有相关重要议

题，并公平呈列本集团于报告期间ESG的表现。本

报告于2025年6月26日经董事会审批刊发。

反馈意见

我们致力于与我们的持份者保持长期的伙伴关

系，并积极参与解决他们所关注的问题，及时采

取后续行动。作为我们的持份者之一，如果您对

本报告的内容有任何疑问或对集团的可持续发展

问题有任何意见，请通过以下方式与我们联络：

enquiry@nasholdings.com.

The information contained herein is derived from oficial documents and

statistics of the Group, as wel as the combined control, management

and operations information provided by the subsidiaries in acordance

with the Group’s internal management systems. Complete lists of indexes

in compliance with the ESG Reporting Guide and with reference to the

GRI Standards, TCFD recomendations, SDGs and the Guidance for

Enterprise ESG Disclosure are also available at the end of this Report

for reference. This Report is prepared and published in both Chinese

and English and is available on the website of the Stock Exchange

(w.hkexnews.hk) and the Company’s website (w.nasholdings.com).

In the event of contradiction or inconsistency betwen the Chinese version

and the English version, the English version shal prevail.

The English translation of Chinese names or terms in this Report are

included for information purpose only, and should not be regarded as its

oficial English translation of such Chinese names or terms.

Review and Aproval

The Board acknowledges its responsibility for ensuring the acuracy and

completenes of this Report and to the best of their knowledge, this Report

has adresed al relevant material isues and has fairly presented the ESG

performance of the Group during the Reporting Period. This Report was

reviewed and aproved by the Board on 26 June 2025.

Information and Fedback

We are comited to maintaining a long-term partnership with our

stakeholders and are actively engaged in adresing their concerns with

timely folow-up actions. If you, as one of our stakeholders, have any

questions about the content of this Report or coment on the Group’s

sustainability isues, please contact us via enquiry@nasholdings.com.

8North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

AWARDS AND RECOGNITIONS

Our Key ESG Achievements

At the Group, we are proud to drive meaningful change through our

unwavering comitment to ESG excelence. Our recent recognitions —

including being named one of Forbes China’s 2023 Greater Bay Area Top

30 ESG Entrepreneurs, receiving the Junzi Award, and earning the ESG

Achievement Awards — highlight our holistic aproach to sustainability.

These acolades reflect our dedication to inovation, responsible

governance, and sustainability.

Journey towards Sustainability: Our ESG Milestones

迈向可持续发展：我们的ESG里程碑

April 2023

2023年4月

Forbes 2023 Top 30 ESG Entrepreneurs in the Greater Bay Area

福布斯2023年大湾区ESG企业家30

The Group has ben recognised as one of the 2023 Greater Bay

Area Top 30 ESG Entrepreneurs by the Forbes China. This award

acknowledges the Group and Ms. Zhang’s contributions in the areas

of “Corporate Leadership,” “Industry Foresight,” “Inovation Driving

Force,” and “Personal Influence” within the industry.

获福布斯中国评为2023大湾区ESG企业家30之一。该奖项旨在表彰

集团和张女士在「企业领导力」、「行业前瞻力」、「创新驱动力」和「个

人影响力」等方面为行业作出的贡献。

奖项及荣誉

我们主要的ESG成就

本集团秉持对ESG卓越表现的坚定承诺，致力于推

动具意义的变革。我们近期荣获多项殊荣，包括入

选福布斯2023年大湾区ESG企业家30、荣获「君子

企业奖」和「环境、社会及企业管治成就大奖」，都

突显了我们对可持续发展的全面关注。这些荣誉反

映了我们在创新、负责任管治和可持续发展方面的

贡献。

9Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Journey towards Sustainability: Our ESG Milestones

迈向可持续发展：我们的ESG里程碑

June 2024

2024年6月

Junzi Award

君子企业奖

The Group always emphasises the significance of busines ethics,

in which we have ben practising the “Five Virtues” of Confucianism

(i.e. “Benevolence”, “Rightnes”, “Propriety”, “Wisdom” and

“Trustworthines”) through our busines and comunity services.

During the Reporting Period, the Group was awarded the 13rd

Junzi Corporation Award presented by the Hang Seng University of

Hong Kong. The award acentuates our outstanding performance in

corporate social responsibility fulfilment and high engagement in ethical

busines activities.

集团一直强调商业道德的重要性，不断通过我们的业务和社区服务实

践儒家思想的「五德」（即「仁」、「义」、「礼」、「智」和「信」）。报告期

内，本集团荣获由香港恒生大学颁发的第十三届君子企业奖。该奖项

突显我们在履行企业社会责任和高度参与道德商业活动方面的杰出表

现。

September 2024

2024年9月

ESG Achievement Awards

环境、社会及企业管治成就大奖

The Group was honoured with the Outstanding ESG Awards (Listed

Company) Gold Award in the ESG Achievement Awards 2023/2024

by the Institute of ESG & Benchmark. The Award asesed aspects

of “Sustainability Strategy”, “Corporate Governance”, “Social”,

“Environment” and the Group’s “Overal Disclosure and Comunication”.

The theme of the Awards: “Driving Positive Change: Inovations in

Sustainable Practices and Responsible Risk Management” reflects the

Group’s eforts in acting as catalysts for positive transformation through

their sustainable practices.

本集团荣获由环境社会及企业管治基准学会颁发的环境、社会及企业

管治成就大奖2023/2024中的杰出环境、社会、企业管治大奖（上市公

司）金奖。该奖项从「可持续发展策略」、「企业管治」、「社会责任」、

「环境保护」以及集团的「整体披露及沟通」等方面进行评估。奖项的主

题是「推动正向转变：永续实践及负责任风险管理之创新」，反映了集

团通过可持续发展实践推动积极变革的努力。

10North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Wining Customer Acolades

With the constant eforts in maintaining relationships with our customers

and company reputation, our subsidiary, AMT, has received a number of

comendation awards from our customers for our outstanding service

quality and profesional competence during the Reporting Period. These

recognitions include the “Best Partner Award”, the “2024 Excelent Suplier

Award”, the “Excelent Suplier Award” and the “Excelent Service Suplier

Award” from our customers, which reflect our clients’ high recognition of

AMT’s solutions and technical services. These achievements wil inspire us

to continue pursuing excelence and drive us to inovate constantly, beter

meting the neds and expectations of our customers.

Recognition from our Customers: Our Driving Force for Improvement

客户表扬：我们前行的动力

November 2024

2024年11月

Best Partner Award

最佳合作伙伴奖

AMT was awarded the “Best Partner Award” by Nordson. As a long-

term partner of Nordson, this award represents their recognition of the

achievements obtained from our years of colaboration. Throughout

our journey together, both parties have worked hard to establish a solid

foundation for coperation. In the face of the ever-changing market

landscape, AMT and Nordson have focused on industry trends and

chalenges, proposing more inovative solutions that have garnered

greater recognition for both parties in the market.

美亚科技荣获诺信(Nordson)颁发的「最佳合作伙伴奖」，作为诺信长期

的合作伙伴，该奖项代表诺信对多年来双方合作所取得成果的认可。

在携手同行的旅途中，双方共同努力，铸就了坚实的合作基础。面对

著不断变化的市场局势，美亚科技与诺信关注行业趋势，迎接挑战，

提出了更多具有创新力的解决方案，使双方在市场上获得了更多肯定。

获客户嘉许殊荣

经过不断努力维系与客户的关系和公司的声誉，报

告期内，我们旗下的美亚科技凭借卓越的服务品质

与专业能力，获得了客户颁发多项表彰奖项，包括

「最佳合作伙伴奖」、「2024年度优秀供应商奖」、

「优秀供应商奖」和「优秀服务供应商奖」等殊荣，

充分体现了客户对美亚科技所提供解决方案及技术

服务的高度认可。这些成就将激励我们持续追求卓

越，同时促使我们不断创新，更好地满足客户的需

求和期望。

11Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Recognition from our Customers: Our Driving Force for Improvement

客户表扬：我们前行的动力

November 2024

2024年11月

Excelent Service Suplier Award

优秀服务供应商奖

Jabil Inc. awarded AMT the “Excelent Service Suplier Award”.

Throughout the colaboration with Jabil Inc., AMT has always adhered to

the principle of customer first. From equipment introduction to detailed

product training, and to the long-term on-site technical suport we

provide, AMT has built a strong partnership with the client. This not only

provides solid backing for the client’s production but also significantly

enhances production eficiency while efectively reducing production

costs. As a result, we have received high recognition and praise from

Jabil Inc., showcasing the greatest afirmation of our work and serving

as a source of motivation for our continuous progres.

捷普（Jabil Inc.）向美亚科技颁发了「优秀服务供应商奖」。在与捷普的

合作过程中，美亚科技始终秉持著客户至上的原则。从设备导入、详

尽产品培训，到我们提供的长期驻场技术支持，美亚科技与客户之间

建立起默契十足的合作关系，不仅为客户的生产提供了坚实的后盾，

更助力客户在生产效率上实现了显著提升，同时有效降低了生产成

本。正因如此，我们获得了来自捷普的高度认可与赞誉。这不仅是对

我们工作最大的肯定，也是我们持续进步的动力来源。

November 2024

2024年11月

Excelent Suplier Award

优秀供应商奖

AMT was awarded the “Excelent Suplier Award” by Xiamen Qiangli

Jucai Opto-electronic Technology Co., Ltd. (“Qiangli Jucai”). As one

of Qiangli Jucai’s supliers, this award represents the customer’s high

recognition of the solutions and technical services provided by AMT.

Throughout the colaboration with Qiangli Jucai, AMT established a

strong partnership with the client, ensuring suport for their production,

and receiving high praise and acknowledgment from the customer.

美亚科技荣获厦门强力巨彩有限公司（「强力巨彩」）颁予「优秀供应商

奖」。作为强力巨彩的供应商之一，这个奖项代表著客户对美亚科技所

提供解决方案及技术服务的高度认可。在与强力巨彩的合作过程中，

美亚科技与客户建立了良好的配合度，为客户的生产提供了保障，因

此获得了来自客户的高度肯定与赞扬。

12North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Recognition from our Customers: Our Driving Force for Improvement

客户表扬：我们前行的动力

February 2025

2025年2月

2024 Excelent Suplier Award

2024年度优秀供应商奖

AMT was awarded the “2024 Excelent Suplier Award” by Sunwoda’s

Batery Division I. Loking back, we actively responded to Sunwoda’s

procurement neds, ensuring the smoth progres of every aspect.

Through our joint eforts and close colaboration, we built a healthy

suply chain that benefits both parties. Aditionaly, we demonstrated

an eficient and profesional service atitude in after-sales suport,

earning Sunwoda’s trust. Loking ahead, we believe that AMT and

Sunwoda wil continue to move forward together, striving for excelence

and creating a brighter future.

美亚科技获得欣旺达(Sunwoda)电池事业二群颁发「2024年度优秀供

应商奖」。回望过去，我们积极回应欣旺达的采购需求，确保每个环节

顺利进行。透过双方的共同努力与紧密合作，我们合力打造了一个互

利共赢的健康供应链。同时，在维修售后等事宜上，我们展现了高效

与专业的服务态度，赢得了欣旺达的信任。展望将来，我们相信美亚

科技与欣旺达将继续携手前行，精益求精，共创美好未来。

Honouring Our Team

We take pride in our subsidiary, AMT team’s steadfast comitment to

customer-centric service excelence, delivering exceptional service and

high-quality products with unwavering dedication. Several employes from

diferent departments have received formal comendation leters from

customers for their patience, atentivenes and profesional knowledge

in solving customers’ inquiries and problems. With their photos and

job position shown to al employes through internal mas email to the

whole Group, it is hoped that their god work wil set an example for

every employe to deliver products and services with excelent quality. In

adition, we also presented awards at our anual diner to employes

recognised by our clients, in apreciation of their eforts and achievements.

表彰我们的团队

我们为旗下的美亚科技团队始终秉持「以客为本」的

服务精神深感自豪，坚定不移地承诺为客户提供卓

越服务与高品质产品。来自不同部门的多位员工因

耐心、细心及以其专业知识解决客户的查询和问题

而收到客户的正式表扬信。他们的照片和工作岗位

通过内部邮件群发到整个集团，希望他们出色的工

作表现能为每位员工树立榜样，以提供优质的产品

和服务。此外，我们亦在公司年度晚会上向获得客

户认可的员工颁发奖项，以表彰他们的努力和成就。

13Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Customer-Centric Automation Solution: Turning Our Dynamic Smart

Manufacturing Technology into Client Suces Stories

AMT consistently prioritises customer neds. The team is comited to

delivering optimal and highly competitive automation solution products and

services. Our products and services have received widespread recognition

and praise from customers, which not only reflects our profesional

capabilities but also demonstrates our unwavering comitment to quality

and inovation.

ATS3000 – Striving for Eliminating the Last Human Factor

With the continuous advancement of automation, the increasing demand

for SMT automation, it has become imperative to eliminate the uncertainty

on the SMT automated line due to the human factor. Meanwhile, curent

shielding cover placement proceses stil heavily rely on manual labour,

which involves high-intensity work and poses risks of finger injuries for

operators. This has led to frequent staf turnover and high atrition rates

in these roles, resulting in significant labour costs for manufacturers.

The ATS3000 solution ofered by AMT enhances the automation level

of production lines by not only reducing the ned for labour but also

minimizing human-related inconsistencies in the production proces.

This has sucesfuly delivered substantial benefits to customers while

showcasing its technological advantages. Furthermore, this automation

solution significantly lowers the risk of work-related injuries caused by high-

intensity and repetitive tasks.

以客为本的自动化解决方案：将我们的智能工厂管

理科技转化为客户成功的实例

美亚科技始终将客户的需求放在首位。我们的团队

致力于为客户提供最优化及最具竞争力的自动化解

决方案产品和服务。我们的产品与服务赢得了客户

的广泛认可与赞誉，这不仅反映了我们的专业能

力，也证明了我们对品质和创新的不懈追求。

ATS3000 – 致力于消除最后的人为因素

随著自动化技术的不断推进，SMT自动化需求的日

益增加，消除SMT自动化生产线上因人为因素造成

的不确定性已成为当务之急。同时，现有的屏蔽盖

贴装制程依旧需要依赖大量人力的参与，且涉及高

强度工作，存在造成操作员手指受伤的风险，从而

导致该岗位换岗以及离职人数居高不下，为企业带

来了高昂的人力成本。美亚科技提供的ATS3000提

高了生产线的自动化水平，不仅减少了人力需求，

还降低了生产过程中的人为不确定性，成功为客户

带来实质的益处，并展示了其技术优势。此外，自

动化解决方案能降低操作人员因高强度重复性工作

而受伤的风险。

14North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

End-to-End Inspection Solution – Striving for Eficient Manufacturing

In recent years, manufacturing enterprises have faced severe labour

shortages and increasingly fierce market competition. Traditional SMT

production lines typicaly require 3-5 inspection operators per line, who

are often ocupied with various maintenance and inspection tasks to

adres quality isues in production. AMT’s integrated inspection solution

has already demonstrated suces in reducing labour while improving

eficiency during pilot phases, enabling leaner production and higher

detection acuracy. This ensures consistent proces quality while reducing

inspection workloads, leading to beter cost control and a substantial bost

in competitivenes for our clients.

整线检测方案 – 追求高效生产

近年来，制造企业面临著严重的劳动力短缺以及日

益严峻的市场竞争环境。每条传统的SMT生产线约

需3-5名检测操作人员，且这些操作人员时常忙于应

对各种维修与检查，以排除生产中的品质问题。美

亚科技提供的整线检测方案，在项目评估阶段已成

功实现减员增效，促进精益生产和高效检测能力，

从而保障生产工艺的品质，同时减少检测所需的工

作量。这将能更有效地控制成本，大幅提升客户的

竞争力。

物料拉动╱智能物流

自动发料至生产线

ERP/MES生成制造订单

消费者终端下单

大资料分析推动

持续改善

消费者收到商品并反馈

成品出货信息反馈

云计算

CPS 信息物理系统

BIG DATA 工业大数据

MES 制造执行系统

生产中不断采集资料，进行分析及信息反馈

CLOUD

COMPUTING

CONSTANTLY COLECT PRODUCTION DATA, ANALYSE AND INFORMATION FEDBACK

Consumer terminal orderingBig data analysis promote

continuous improvement

Consumer receive gods

and fedback

Finished product shipment

information fedback

ERP/MES generate

manufacturing orders

Pul material/Inteligent

Logistics automaticaly sends

material to production Line

15Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

This contributes to the SDG 8: achieve higher levels of economic

productivity through technological upgrading and inovation and 9:

Industry, Inovation and Infrastructure.

Our Inovations on Display

AMT continues to leverage industry exhibition platforms to showcase

inovative solutions and present cuting-edge equipment technologies,

further depening engagement with clients and industry partners. Through

our profesional expertise and services, we have consistently earned high

aclaim from customers and industry recognition at multiple trade events.

These events not only serve as a stage to display the latest technologies

and products but also mark important moments that highlight AMT’s

technical capabilities. Through face-to-face interactions with customers

at these exhibitions, we gain deper insights into market demands and

customer expectations, continuously strengthening our partnerships with

clients.

SDG 8: 体面工作和

经济增长

SDG 9: 产业、创新和

基础设施

这有助于实现可持续发展目标8：通过技术升级和创

新实现更高水平的经济生产力，以及可持续发展目

标9：工业、创新和基础设施。

展示我们的创新成果

美亚科技持续透过行业展会平台，展示我们的创新

解决方案及尖端设备技术，进一步深化与客户及业

界的互动交流。凭借卓越的专业实力与服务，我们

在多个展会上屡获客户的高度肯定及业界的认可。

这些展会不仅是展示最新技术和产品的舞台，更是

见证美亚科技术实力的重要时刻。透过与客户在

展会上面对面的交流，我们能更深入了解市场需求

及客户期望，持续强化与客户的合作伙伴关系。

16North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Nepcon China 2024

In April 2024, AMT participated in the thre-day NEPCON China 2024.

The exhibition was held in Shanghai World Expo Exhibition and Convention

Centre, and AMT showcased seven advanced equipment models covering

placement, printing, dispensing, and inspection technologies. The

exhibition flor buzed with activity, during which AMT’s inovative SMT

solutions atracted numerous visitors stoped by to explore further. Our

technical and sales teams diligently engaged with each client, facilitating in-

depth discusions and technical exchanges.

2024中国际电子生产设备暨微电子工业展览会

(NEPCON China 2024)

2024年4月，美亚科技参加了为期三天的2024中国

国际电子生产设备暨微电子工业展览会（NEPCON

China 2024）。本次展会在上海世博展览馆举行，美

亚科技展示了7款先进设备，涵盖贴装、印刷、点

胶、检测等设备。展会现场气氛热烈，美亚科技的

创新设备和SMT解决方案吸引了众多参加者前来体

验。技术人员和业务人员悉心接待每位客户，与他

们深入互动交流，并进行了技术探讨。

17Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Nepcon Asia 2024

During November 6-8 2024, AMT participated in the Nepcon Asia 2024 at

the Shenzhen World Exhibition & Convention Centre. As a premier event in

surface mount technology, the exhibition gathered global leading supliers

to showcase future trends in the electronics industry. In the exhibition,

AMT presented several advanced equipment models, alowing guests

to closely experience the charm of inteligent manufacturing technology

through providing detailed explanations and live demonstrations by our

specialists. This also atracted many clients and industry profesionals

to visit and engage in discusions. Furthermore, through face-to-face in-

depth comunication with clients and industry profesionals, this exhibition

not only depened the mutual understanding and trust but also laid a solid

foundation for future colaboration.

2024亚洲电子生产设备暨微电子工业展览会

(Nepcon Asia 2024)

2024年11月6日至8日，美亚科技参加了于深圳国

际会展中心举办的2024亚洲电子生产设备暨微电子

工业展览会（Nepcon Asia 2024）。作为表面贴装技

术领域的重要盛会，本次展会汇聚了全球顶尖供应

商，共同展示电子产业的未来发展趋势。在展会期

间，美亚科技展出多款先进设备，透过专业人员的

详细解说与实机操作演示，让来宾近距离体验智能

制造技术的优势，同时吸引了众多客户与业内人士

前来参观交流。透过在展会中与客户及业内人士的

深入面谈，不仅加深了双方互信及了解，更为未来

的合作奠定了坚实的基础。

18North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Productronica China 2025 & Semicon China 2025

During March 26-28 2025, AMT participated in Productronica China 2025

& Semicon China 2025 at the Shanghai New International Expo Centre,

strengthening customer relationships through profesional technology

demonstrations. During the exhibition, we showcased advanced equipment

including the FUJI NXTR placement machine and NORDSON Asymtek

dispenser, atracting a steady stream of industry profesionals and visitors.

Our technical team conducted live demonstrations, alowing the audience

to engage closely with precision components. We also dynamicaly

showcased the core functionalities of our equipment and suplemented

this with in-depth technical analysis. This enabled customers to experience

firsthand the eficiency advantages of inteligent manufacturing equipment.

During the several days of the exhibition, AMT’s both remained popular,

with a continuous stream of atendes stoping by for consultations

and discusions. Our team members maintained a profesional and

enthusiastic atitude, engaging in detailed comunication with each visitor,

highlighting the latest product inovations, and patiently recording clients’

specific neds. The sales team swiftly recomended tailored solutions for

diferent aplication scenarios, while technical enginers provided on-the-

spot answers to specialised inquiries, earning recognition from numerous

clients for our service.

2025慕尼黑上海电子生产设备展及2025中国

国际半导体展(Productronica China 2025 &

Semicon China 2025)

美亚科技于2025年3月26日至28日参加了于上海

新国际博览中心举办的2025慕尼黑上海电子生产

设备展及2025中国际半导体展（Productronica

China 2025 & Semicon China 2025）展会，借此机

会透过展示专业技术强化客户关系。我们在展会中

展示了FUJI NXTR贴片机与NORDSON Asymtek点

胶机等先进设备，吸引了众多的业内及专业人士前

来参观。技术团队透过操作演示，让参观者近距离

接触精密组件，并动态演示设备的核心功能，辅以

深入的技术解析，使客户能够亲身体验智能制造设

备的高效优势。在为期数日的展会中，美亚科技的

展台持续吸引了众多人士前来咨询交流。我们的团

队成员始终保持专业热诚的态度，与每位访客详细

沟通，讲解最新产品技术亮点，并耐心记录客户的

具体需求。销售团队针对不同应用场景快速推荐适

配方案，技术工程师即时解答专业问题，其服务获

得了众多客户的认可。

19Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

ESG GOVERNANCE STRUCTURE

The Group is comited to integrating ESG factors (including climate-

related factors) into its operations, creating sustainable value for our

stakeholders and the wider comunity, and fulfiling its responsibilities

as a corporate citizen. In 2021, the Group established an ESG Working

Group (the “Working Group”), which composes of core members from

diferent departments of the Group and is responsible for managing ESG-

related maters under the supervision and guidance of the board-level

ESG Comite. The main responsibilities of the Working Group include

comunicating with external consultants and colecting various ESG data,

as wel as holding metings at least once every half year to identify ESG

isues and oportunities and to provide recomendations on ESG-related

maters. Aditionaly, the Working Group regularly reports to the board-

level ESG Comite and management on the implementation of ESG

measures and performance of the busines units, ensuring the efective

execution and continuous improvement of our ESG initiatives. During the

Reporting Period, the Working Group held 2 metings.

Under a systematic ESG management aproach, the Board takes the

lead on and has the oversight of the execution of ESG policies within the

Group and asumes the ultimate responsibility of the ESG Report. With a

clear mesage instructing the building of corporate sustainability goals and

metrics, the board-level ESG Comite and management of the Group

overse and supervise the implementation of relevant policies, and report

the progres of targets and the efectivenes of execution to the Board

through emails and metings on a regular basis. The Board overses the

busines risks and oportunities together with the market changes based

on the fedback and makes informed decisions acordingly.

ESG管治架构

本集团致力于将ESG因素（包括气候相关因素）纳入

其营运，为持份者及社会各界创造可持续价值，并

履行其作为企业公民的责任。在2021年，本集团成

立了ESG工作小组（「工作小组」），由来自集团不同

部门的核心成员组成，并在董事级ESG委员会的监

督和指导下负责管理ESG相关事宜。工作小组的主

要职责包括与外部顾问沟通和收集各项ESG数据，

并至少每半年召开一次会议，以识别ESG议题和机

遇以及就ESG相关事宜提出建议。此外，工作小组

还定期向董事级ESG委员会和管理层报告ESG措施

的执行情况及各业务单位的表现，确保我们有效执

行和持续改进ESG措施。报告期内，工作小组共举

行了两次会议。

在系统性的ESG管理方针下，董事会领导并监督集

团内ESG政策的执行，并承担ESG报告的最终责

任。本集团董事级ESG委员会和管理层以明确的

信息指示建立企业可持续发展目标及指标，监察及

监督相关政策的执行，并通过定期发送电子邮件及

举行会议直接向董事会报告目标的进度及执行的成

效。董事会根据反馈意见审视业务风险和机遇以及

市场变化，并做出相应的明智决定。

20North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

The terms of reference include the folowing:

Board of Directors

董事会

, policies, objectives and targets

监督并批准ESG战略、政策、目标和指标

’s ESG responsibilities, vision, strategies, frameworks, principles

and policies

建立和审查集团的ESG责任、愿景、战略、框架、原则和政策

ESG Comite at Board level

董事级 ESG 委员会

• Report to the Board

向董事会报告

, one Executive Director and one Non-executive Director

由主席、一名执行董事和一名非执行董事组成

, policies, objectives and targets progres

指导和审查 ESG 战略、政策、目标和指标的进展情况

, including climate-related risks & oportunities

监督 ESG 议题，包括与气候相关的风险与机遇

, performance progres and efectivenes

检视 ESG 目标、绩效进度与成效

• Lead and guide the ESG Working Group on ESG-related isues management

领导和指导ESG工作小组管理ESG相关议题

• Asist the Board to identify and ases potential risks and oportunities regarding ESG maters

协助董事会识别和评估与ESG相关的潜在风险和机遇

Senior Management

高级管理层

, strategies, policies

就ESG事项、战略及政策向董事会提供建议和支持

’s ESG policies, measures and progres to ensure compliance

with legal and regulatory requirements

审查和监督集团的ESG政策、措施和进展，确保符合法律和监管要求

• Overal management and monitoring of ESG performance and targets

ESG表现及目标之全面管理

ESG Working Group

ESG工作小组

, including Finance Department, Company Secretarial

Department and Human Resources and Administration Department

由各部门主管组成，包括财务部门、公司秘书部门、人力资源部门和行政部门

• Report to the Board-level ESG Comite and senior management regarding relevant KPIs and

target progres

向董事级 ESG 委员会和高级管理层报告有关的KPI和目标进展

• Enhance the materiality asesment and reporting proces

加强重要性评估和报告程序

• Implement and enforce the ESG policies aproved by the Board on a continuous basis

持续实施和执行董事会批准的ESG政策

• Review and ensure the achievement of ESG goals

定期审查并确保ESG目标的成果

, including climate-related isues

审查ESG大趋势和相关的风险和机遇，包括与气候相关的议题

Department Heads and other

Employes

部门主管和其他雇员

• Implement ESG action plan and related initiatives

实施ESG行动计划和相关举措

• Colect environmental performance data on the projects we build and manage

收集我们建造和管理的项目的环境绩效数据

• Refine our data colection methodology and system

完善我们的数据收集方法和系统

• Improve the comunication of KPIs and targets to beter track and monitor the sustainability

performance

改善关键绩效指标和目标的沟通，以更好地追踪和监测可持续性的表现

职责范围包括以下内容：

21Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

United Nations’ Sustainable Development Goals

The Group is comited to integrating sustainable development into its

busines operations, suporting and actively responding to the United

Nations Sustainable Development Goals (SDGs), which are crucial for

tackling climate change and adresing a range of social neds.

As a responsible corporate citizen, we acknowledge the emerging global

trends outlined in the SDGs and are comited to contribute to tackling the

sustainability chalenges.

We believe that 11 of the SDGs are relevant to our busines operations

and corporate policies, including:

联合国可持续发展目标

本集团致力于将可持续发展融入业务营运中，支持

和积极响应联合国可持续发展目标，这些目标对应

对气候变化和满足一系列社会需求至关重要。

作为负责任的企业公民，我们关注可持续发展目标

中概述的新兴全球趋势，致力于为应对可持续发展

挑战作出贡献。

我们认为可持续发展目标其中11个目标与我们的业

务营运和企业政策相关，其中包括：

SDG 3: 良好健康与福祉SDG 9: 产业、创新和

基础设施

SDG 14: 水下生物

SDG 5: 性别平等

SDG 16: 和平、正义与

强大机构

SDG 4: 优质教育

SDG 10: 减少不平等

SDG 8: 体面工作和

经济增长

SDG 11: 可持续城市和

社区

SDG 12: 负责任消费和

生产

SDG 13: 气候行动

22North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

STAKEHOLDER ENGAGEMENT

The Group recognises that the views and expectations of our stakeholders

are vital to the Group. In order to define the isues that are relevant and

material to our busines with respect to sustainability, the Group actively

engage with our stakeholders to understand what isues they are most

concerned with. In our daily operation, we actively exchange information

with our stakeholders through our transparent platform while devoting to

continuous improvement of our comunication system.

Stakeholder engagement helps the Group’s busines strategies which

met the neds and the expectations of the stakeholders, thereby reduces

the potential risks, and strengthens the important relationships. The Group

actively comunicates with its identified key stakeholders through various

chanels, as set forth below:

StakeholdersExpectations and ConcernsComunication Chanels

持份者期望与关注沟通渠道

Government and Regulatory

Authorities

政府及监管机构

• Compliance with laws and regulations

遵守法律和法规

• Anti-coruption policies

反贪污政策

• Contribution to the local economy

对当地经济的贡献

• Supervision and inspection

监督和检查

, interim reports, ESG

reports and other public information

年度报告、中期报告、ESG报告和其他公

开资讯

Shareholders and Investors

股东和投资者

• Return on investments

投资回报

• Corporate governance

公司管治

• Busines ethics

商业道德

• Anual general metings and other general

metings

年度股东大会和其他股东会议

• Company website

公司网站

/anouncements

新闻发布╱公告

, interim reports, ESG

reports and other public information

年度报告、中期报告、ESG报告和其他公

开资讯

持份者参与

本集团知悉持份者的观点和期望对本集团至关重

要。为了界定与我们业务有关和重要的可持续发展

议题，本集团积极与我们的持份者接触，了解他们

所关心的议题。在我们的日常运作中，我们通过透

明的平台积极与持份者交流资讯，同时我们致力于

不断改进我们的沟通系统。

持份者的参与有助于集团的业务战略以满足持份者

的需求和期望，从而减低潜在的风险，并加强重要

的关系。本集团通过以下各种渠道积极与已识别的

关键持份者进行沟通。

23Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

StakeholdersExpectations and ConcernsComunication Chanels

持份者期望与关注沟通渠道

Employes

雇员

’ remuneration and benefits

员工的薪酬和福利

• External and internal training and

development oportunities

外部与内部培训和发展机会

• Health and safety in the workplace

工作场所的健康和安全

• Performance apraisals

绩效评估

• Regular metings and trainings

定期会议和培训

, notice boards and team building

activities

电子邮件、通知栏以及团队建设活动

Customers

客户

• Product and service quality asurance

产品和服务质量的保证

’ privacy and rights

保护客户的私隐和权利

services to customers

持续向客户推广可靠的产品╱服务

’ satisfaction surveys

客户的满意度调查

• Face-to-face metings and onsite visits to

customers

面对面会议和现场访问客户

• Customer service hotline and emails

客户服务热线和电子邮件

Supliers

供应商

• Fair and open procurement

公平、公开的采购

• Win-win coperation

合作双赢

• Contracts and agrements

合同和协议

’ satisfaction asesment

供应商的满意度评估

• Metings and site visits

会议和现场访问

• Telephone discusions

电话讨论

• Emails

电子邮件

• Respond to supliers on customer and

market news

就客户和市场消息向供应商作出回应

General Public

一般公众

• Involvement in comunities

参与社区活动

• Code of conduct

行为准则

• Environmental protection awarenes

环境保护意识

• Public welfare activities

公益活动

• Company website

公司网站

• Enquiry mailbox

查询信箱

Stage 1 – Identification 第一阶段 — 识别
A selection of ESG issues that may reasonably be considered important for the Group and its stakeholders from various sources, including listing rules requirement, internationally recognised standards, industry trends and internal policies. 28 issues were identified and grouped into 4 categories: Environmental, Employment and Labour Practices, Operating Practices and Community. 从不同的来源，包括上市规则要求、国际认可的标准、行业趋势和内部政策，选择可能被合理地认为对集团及其持份者重要的ESG 议题。我们总共识别了28个议题，并将其归为4个类别：环境、雇佣及劳工常规、营运惯例和社区。
Stage 2 – Prioritisation 第二阶段 — 确定优先次序
Conducted online surveys to rate the importance of each issue from the perspective of a stakeholder and the Group using a scale of 1 to 5. Developed the materiality matrix based on the scores of the surveys, set the threshold for materiality (i.e. at a score of average) and prioritised a list of sustainability issues. 我们进行在线调查，从持份者和集团的角度对每个议题的重要性进行评分，评分标准为1至5。根据调查的分数制定了重要性矩阵，设定了重要性的门槛（即平均分），并确定了可持续性议题的优先次序。
Stage 3 – Validation 第三阶段 — 验证
Management reviewed the materiality matrix and the threshold for materiality. ESG issues, with a score of average or above from the perspective of a stakeholder and the Group, were prioritised as the most important sustainability issues for the Group to address and report on. 管理层审查了重要性矩阵和重要性的门槛。从持份者和集团的角度来看，ESG议题的得分在平均分或以上，将被优先列为集团要处理和报告的最重要的可持续发展议题。

24North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

MATERIALITY ASESMENT

Focusing on the most important ESG isues can help the Group beter

utilise its resources to adres isues and reduce asociated risks. In

preparing the ESG Report, the Group directly engaged with stakeholders

as part of the materiality asesment proces to identify and prioritise the

isues to be included in this ESG Report which the Board believes would

have significant impact on the Group’s busines and its stakeholders.

重要性评估

关注最重要的ESG议题可以帮助集团更好地利用其

资源来应付议题并降低相关风险。在编写ESG报告

的过程中，作为重要性评估过程的一环，集团直接

与持份者接触，以确定将列入ESG报告的议题并确

定其优先次序。董事会认为这些议题将对集团的业

务及其持份者产生重大影响。

25Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Materiality Matrix

Based on the result of the materiality asesment, the Board believes

that the most pertinent sustainability isues which are material to both the

Group and its stakeholders include the folowing:

Anti-coruption

反贪污

Busines ethics

商业道德

Customer

satisfaction

顾客满意度

Prohibition of child

labour or forced

labour

禁止童工或

强制劳工

Customers’ privacy

and conﬁdentiality

顾客私隐及资料保密

Safety and quality of

projects/services/

products

项目╱服务╱产品

安全及质量

Employment

practices

雇佣措施

Talent atraction

and retention

人才吸引与留任

Ocupational

health and safety

职业健康与安全

Staf development

and training

雇员发展与培训

Human rights in the

workplace

工作场所人权

Intelectual property

知识产权

The fedback colected from the internal and external asesments

was reviewed and analysed. The result of the materiality asesment is

ilustrated below:

对

持

份

者

的

影

响

Environmental

环境

Employment and Labour Practices

雇佣及劳工常规

Operating Practices

营运惯例

Comunity

社区

Impact on the Group

对本集团的影响

重要性矩阵

根据重要性评估的结果，董事会认为对集团及其持

份者最重要且最相关的可持续性议题包括如下：

审查和分析了从内部和外部评估中收集的反馈。重

要性评估的结果如下图所示：

Environmental	Employment and Labour Practices	Operating Practices	Community
环境	雇佣及劳工常规	营运惯例	社区

26North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

1 Air emisions

management

大气污染物排放管理

10 Employment practices

雇佣措施

18 Responsible suply chain

management

负责任的供应链管理

27 Contributions to the society

社区贡献

2 Grenhouse gas (“GHG”)

emisions management

温室气体排放管理

11 Talent atraction and

retention

人才吸引与留任

19 Compliance with

regulations on marketing,

product and service

labeling

遵守市场推广及产品和服

务标签的法规

28 Comunication and

conection with local

comunity

与当地社区的交流和联系

3 Waste management

废弃物管理

12 Diversity and equal

oportunities

多元法及平等机会

20 Customers’ privacy and

confidentiality

客户的私隐和保密

4 Energy management

能源管理

13 Anti-discrimination

反歧视

21 Customer satisfaction

顾客满意度

5 Water and efluent

management

用水及污水管理

14 Ocupational health and

safety

职业健康与安全

22 Intelectual property

知识产权

6 Use of materials

材料使用

15 Staf development and

training

雇员发展与培训

23 Safety and quality

of projects/services/

products

项目╱服务╱产品安全及

质量

7 Use of natural resources

天然资源使用

16 Human rights in the

workplace

工作场所人权

24 Busines ethics

商业道德

8 Biodiversity

生物多样性

17 Prohibition of child labour

or forced labour

禁止使用童工或强制劳工

25 Anti-coruption

反贪污

9 Climate change

气候变化

26 Public policy

公共政策

27Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

COMUNITY INVESTMENT

Contribution to Comunity and Environment

The Group believes that comunity contribution is important for sustainable

development as it helps to establish a harmonious society. To adres

social chalenges together, we aim to develop long-term relations with our

stakeholders based on mutual trust, respect and integrity. In recognition of

our social duty as a responsible corporate citizen, the Group is comited

to investing in diferent focus areas in a diverse maner, involving aspects

such as wel-being and inclusivenes and education and caring. Through

diverse comunity engagement, this Group is dedicated to promoting to

build a more resilient and inclusive society, and contributing to the folowing

sustainable development goals:

Hand in Hand, Building an Inclusive Future

In April 2024, AMT, a subsidiary of the Group, donated RMB30,000 to

the Guangxi Charity Federation’s “1+1” Love Fund to suport asistance

programs for people with disabilities and special neds in Guangxi. Our

suport to charities not only provides material contribution but also reflects

AMT’s active comitment to the SDGs.

SDG 4: 优质教育SDG 10: 减少不平等

社区投资

对社区和环境的贡献

本集团深信社区贡献对可持续发展至关重要，因为

它有助于建立一个和谐的社会。我们的目标是在相

互信任、尊重和诚信的基础上与我们的持份者建立

长期关系，共同应对社会挑战。作为一个负责任的

企业公民，我们深知本集团的社会责任，致力于以

多样化的方式投资于不同的重点领域，包括福祉与

包容性、教育与关爱等方面。通过多样化的社区参

与，本集团致力于推动构建更具韧性与包容性的社

会，为以下可持续发展目标作出贡献：

携手共建包容未来

2024年4月，集团旗下的美亚科技向广西慈善总会

「1+1」爱心基金捐赠人民币三万元，用于支持广西

地区残疾人士及特别需要人士的扶助工作。我们对

慈善机构的支持不仅局限于物质上的贡献，更充分

展现了美亚科技积极响应联合国可持续发展目标的

具体实践。

28North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

The “1+1” Love Fund, suported by this donation, operates under the

principle of “one person inspiring another, motivating many more”. It ofers

comprehensive asistance to individuals with special neds — including

intelectual, hearing, spech, visual impairments, physical disabilities and

autism — as wel as their families. The fund’s initiatives span rehabilitation,

skil development, social inclusion, employment and entrepreneurship,

aligning closely with multiple SDGs:

1. Quality Education (SDG 4): Enhancing educational oportunities

through training programs and voluntary educational asistance;

2. Reduced Inequalities (SDG 10): Promoting social integration

projects to eliminate discrimination against people with special

neds.

Through colaborative partnerships, we chanel godwil into tangible

comunity impact. Moving forward, we wil continue to colaborate with

diverse partners, working hand in hand compasionately to extend care

to where it’s neded — building a more equitable and inclusive future that

creates lasting value for society.

此次透过捐赠作支持的「1+1」爱心基金以「一人带

动一人，感召更多人」为理念，为患有包括智力、

听力语言及视力障碍、肢体伤残、自闭症等在内的

特别需要人士及其家庭提供全方位的支持。基金的

服务内容涵盖身心康复、能力提升、社会融合、就

业创业等多个方向，与多项联合国可持续发展目标

相契合：

（可持续发展目标4）：透过培训学习

和助学义教提升对有特别需要人士的教育机

会；

（可持续发展目标10）：推动社会

融合项目，消除对有特别需要人士的歧视。

透过与我们的伙伴协作，我们致力于将善意转化为

实质的社区影响力。未来，我们将持续携手各界，

并肩同行，将关怀延伸至所需之处，共建平等包容

的未来，为社会创造长远价值。

29Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

ENVIRONMENTAL PROTECTION

Corporate Environmental Policy

We pledge to reduce our environmental impact throughout our operation.

We are acountable to protect the earth and to build a sustainable

future for our future generations. The Group is comited to upholding

high environmental standards to fulfil relevant requirements under

aplicable laws or ordinances during the operation of the busines.

The Group has obtained ISO 9001:2015 Quality Management System

and ISO 14001:2015 Environmental Management System certifications

for its standardised management systems in monitoring environmental

performance.

The Group has set clear emision reduction targets. In short-term, we are

aiming to reduce GHG emisions intensity, emisions intensity regarding

air polutants, waste and wastewater, energy consumption and resources

consumption by 3% before 2026 from the 2022 baseline. In mid-term, we

are aiming to reduce GHG emisions intensity, emisions intensity regarding

air polutants, waste and wastewater, energy consumption and resources

consumption by 9% before 2036 from the 2022 baseline. These emisions

reduction and energy conservation targets are reviewed dynamicaly by the

Board. The Group’s long-term goal aligns with the sustainability goals of

the Hong Kong Government to achieve carbon neutrality before 2050.

The Group has already engaged a 3rd party consultant to conduct a

sustainability asesment and develop a net-zero roadmap for the Group.

The consultant performed a review of the Group’s ESG Policy and Strategy

using their In-house Sustainability Asesment Tol, covering aspects

such as “Risk Management”, “Labours and Employment”, “Resources

and Polution”, “Comunity”, “Land”, “Biodiversity”, “Indigenous People”

and “Cultural Heritage”. Aditionaly, the consultant reviewed the available

GHG emisions data of the Group and utilised their In-house Net-Zero

Trajectory model to develop a net-zero roadmap for the Group, referencing

the “Practical Net-Zero Guide for Busines” published by the Hong Kong

Stock Exchange and the “SBTi Corporate Net-Zero Standard” published

by the Science Based Targets initiative. The Group is considering

the recomendations from consultant to enhance the Group’s ESG

performances in the future.

环境保护

企业环境政策

我们承诺在整个营运过程中减少对环境的影响。我

们有责任保护地球，为我们的后代建立一个可持

续的未来。本集团致力于维持高环境标准，在业

务营运期间符合适用法律或条例的相关要求。于

报告期内，本集团已为其监管环境绩效之标准化

管理系统取得ISO 9001:2015质量管理体系及ISO

14001:2015环境管理体系认证。

本集团制定了明确的减排目标。在短期而言，我们

的目标是在2026年之前将温室气体排放强度、空气

污染物排放强度、废物和废水排放强度、能源消耗

强度和资源消耗强度在2022年的基础上减少3%。

在中期而言，我们的目标是在2036年之前，将温室

气体排放强度、空气污染物排放强度、废物和废水

排放强度、能源消耗强度和资源消耗强度在2022年

基线的基础上减少9%。这些减排和节能目标由董事

会动态审查。本集团的长远目标与香港政府在2050

年前实现碳中和的可持续发展目标一致。

本集团已聘请了一家第三方顾问公司进行可持续发

展评估，并为集团制定了净零排放路线图。该顾问

利用其内部可持续发展评估工具对集团的ESG政策

和战略，包括「风险管理」、「劳工和就业」、「资源

和污染」、「社区」、「土地」、「生物多样性」、「原住

民」和「文化遗产」等方面进行了审查。此外，顾问

审查了集团现有的温室气体排放数据，并利用其内

部净零排放轨迹模型，为集团制定了净零排放路线

图，同时参考了联交所发布的《企业净零排放实用指

南》和科学目标倡议组织发布的《SBTi企业净零排放

标准》。集团正考虑顾问的建议，以提升集团未来在

ESG方面的表现。

30North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Our Environmental Management System and emision reduction target

align with SDG 12 and SDG 14.

Compliance information for relevant laws and regulations

The Group strictly abides by al the aplicable laws and regulations

regarding air and GHG emisions, wastewater discharge, noise, waste

generation and disposal, as set out in the countries and regions where the

Group operates, including but not limited to:

Hong Kong

;

;

; and

• Noise Control Ordinance (Cap. 400).

PRC

;

;

• Law of the PRC on the Prevention and Control of Atmospheric

Polution;

• Law of the PRC on the Prevention and Control of Environmental

Polution by Solid Wastes;

; and

• Law of the PRC on Prevention and Control of Environmental Noise

Polution.

SDG 12: 负责任消费和

生产

SDG 14: 水下生物

我们的环境管理系统和减排目标与可持续发展目标

12和可持续发展目标14保持一致。

相关法律和法规的合规资讯

本集团严格遵守于经营所在国家和地区的有关空气

污染物和温室气体排放、废水排放、噪音、废物产

生和处置的所有适用法律法规，包括但不限于：

香港

《空气污染管制条例》（第311章）；

《废物处置条例》（第354章）；

《水污染管制条例》（第358章）；及

《噪音管制条例》（第400章）。

中国

《中华人民共和国环境保护法》；

《中华人民共和国环境影响评价法》；

《中华人民共和国大气污染防治法》；

《中华人民共和国固体废物污染环境防治法》；

《中华人民共和国水污染防治法》；及

《中华人民共和国环境噪声污染防治法》。

31Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

During the Reporting Period, the Group complied with al the relevant laws

and regulations and did not receive any fine, complaint or warning related

to any material non-compliance in this regard.

Emision Management

The major focus of the Group’s emision management strategy is to limit its

emisions by reducing energy consumptions within our operation. Specific

measures have already ben taken in place, which include maintaining

indor temperature at an optimal level for comfort, instaling LED lighting

system in ofices, encouraging the employes to switch of the computers

and monitors when not utilised, seting ofice machines such as copiers

and TV monitors to switch of automaticaly after ofice hours, avoiding

unecesary travel arangement by utilising modern telecomunication

system, planing driving routes and sustainable air travel, and puting up

signage emphasising the importance of energy saving at ofices.

Our environmental management strategy aligns with SDG 8, SDG 11 and

SDG 12.

Air emisions

Based on our asesment, the Group’s main source of air polutant

emisions during the Reporting Period was generated from the vehicle

flets that consumed unleaded petrol. In 2024/25, we reduced our flet

size in the PRC and Hong Kong through vehicle sales, transfers, and lease

terminations. These measures contributed to a measurable decrease in fuel

consumption and the coresponding air polutant emisions in 2024/25.

SDG 8: 体面工作和

经济增长

SDG 11: 可持续城市和

社区

SDG 12: 负责任消费和

生产

在报告期内，本集团遵守所有相关法律法规，并未

因重大违规而受到任何罚款、投诉或警告。

排放管理

本集团的排放管理策略主要是通过减少营运的能源

消耗来限制我们的排放。我们已采取具体措施，包

括将室内温度保持在最佳舒适度、在办公室安装

LED灯照明系统、鼓励员工在不使用电脑和显示器

时关闭装置、在复印机和电视等办公设备设置在办

公时间后的自动关闭模式、充分利用现代电讯系统

以避免不必要的行程安排、规划行车路线和可持续

航空旅行、并在办公室张贴强调节能重要性的标志。

我们的环境管理策略与可持续发展目标8、可持续发

展目标11和可持续发展目标12保持一致。

空气排放物

根据我们的评估，于报告期内，本集团大气污染物

排放的主要来源是消耗无铅汽油的车队。于2024/25

年度，我们透过出售、转让及终止租赁车辆，缩减

了中国及香港的车队规模。这些措施使2024/25年

度的燃油消耗量及相应的空气污染物排放量大幅减

少。

32North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

The Group’s air polutant emisions data during the Reporting Period are

tabulated below:

截至3月31日的Unit2024/252023/242022/23

Air Polutant Data

as at 31 March大气污染物数据

单位

Nitrogen Oxides (NOx)氮氧化物(NOx)kg 千克4.316.5610.74

Sulphur Oxides (SOx)硫氧化物(SOx)kg 千克0.150.260.96

Particulate Maters (PM)悬浮粒子(PM)kg 千克0.330.521.57

GHG emisions

The Group’s direct GHG emisions (Scope 1) were mainly generated from

the vehicle flets that consumed unleaded petrol during the Reporting

Period. The Group’s indirect GHG emisions were mainly generated from

purchased electricity of Scope 2, and the purchased gods and services,

fuel- and energy-related activities (not included in scope 1 or scope 2),

waste generated in operations and busines air travel of Scope 3.

During the Reporting Period, the total grenhouse gas emision

intensity decreased compared to the previous financial year. In terms

of Scope 1 emisions, we reduced fuel usage by seling, transfering,

and terminating leases for some vehicles in the PRC and Hong Kong,

resulting in a decrease of aproximately 40% in Scope 1 emisions in

2024/25. Meanwhile, we relocated our ofices in South China during the

Reporting Period, merging multiple previous ofices into a single ofice. This

arangement not only improved operational eficiency but also significantly

reduced electricity consumption for air conditioning systems, lighting, and

shared facilities, leading to a reduction of about 59% in Scope 2 emisions

in 2024/25.

Loking ahead, the Group strives to enhance the data colection system to

provide a more comprehensive environmental data disclosure, especialy

for Scope 3 emisions. Our GHG reduction target wil be reviewed regularly

as our data colection systems continue to improve, ensuring that our

reduction comitments are comparable.

报告期内，本集团大气污染物排放数据如下表：

温室气体排放

在报告期内本集团的直接温室气体排放（范围１）主

要来自消耗的无铅汽油的车队。本集团的间接温室

气体排放主要来自范围２的外购电力，以及范围３

的采购的产品和服务、燃料与能源相关活动（不包括

在范围1或范围2中）、营运过程产生的废弃物和商

务航空旅行。

报告期内，温室气体总排放强度与上一财政年度相

比有所减少。在范围1排放方面，由于我们已出售、

转让及终止租赁部分在中国和香港的车辆，燃料使

用因而减少，使2024/25年度的范围１排放量减少

约40%。同时，我们于报告期间搬迁位于中国华

南的办公室，将原先多处办公地点合并为单一办公

地点。此举不仅提升营运效率，更有效减少空调系

统、照明设备及公共设施的用电量，从而降低能源

消耗，带动2024/25年度范围2排放量下降约59%。

展望未来，集团致力于优化数据收集系统，以提供

更全面的环境数据披露，尤其是范围３排放。随著

我们的数据收集系统不断改进，我们将定期检视温

室气体减排目标，确保我们的减排承诺具可比性。

Emisions from mobile source fuel consumption of the Group are covered.

Air emisions are calculated using methodologies and emision factors based

on i) “How to prepare an ESG Report?” and its apendix “Apendix 2:

Reporting Guidance on Environmental KPIs” isued by the Stock Exchange;

i) the “Technical Guide for Compilation of Emision Inventory of Air Polutants

from Road Motor Vehicles (Trial)” and the “Technical Guide for Compilation

of Emision Inventory of Air Polutants from Non-road Mobile Sources (Trial)”

isued by the Ministry of Ecology and Environment of the PRC (“ME”); and i)

the “Energy Statistics Manual” and “Oil information: database documentation

(July 2024 edition)” isued by the International Energy Agency (“IEA”).

涵盖了本集团移动源燃料消耗的排放。空气排放物

的计算方法和排放因子基于一）联交所发布的《如何

准备环境、社会及管治报告》及其附录《附录二：环

境关键绩效指标汇报指引》；二）中华人民共和国生

态环境部发布的《道路机动车大气污染物排放清单

编制技术指南（试行）》和《非道路移动源大气污染物

排放清单编制技术指南（试行）》；及三）国际能源署

发布的《能源统计手册》和《石油资讯：资料库文件

（2024年7月版）》。

33Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

The Group’s GHG emisions data during the Reporting Period are

tabulated below:

GHG Emisions Data as at 31 March

SourcesUnit2024/252023/242022/23

截至3月31日的温室气体排放数据

来源单位

Scope 1

Vehicle Fuel Combustion and Heatingtones CO2-equivalent27.1345.39150.28

范围１

汽车燃料及供暖公吨二氧化碳当量

Scope 2

Purchased Electricity

tones CO2-equivalent92.04222.42129.48

范围2

外购电力

公吨二氧化碳当量

Scope 3

范围3

Busines Air Traveltones CO2-equivalent105.2184.7353.59

商务航空旅行公吨二氧化碳当量

Purchased Gods and Services

tones CO2-equivalent1.644.09

–

采购的产品和服务

公吨二氧化碳当量

Fuel- and Energy-related Activities

tones CO2-equivalent31.8649.25–

燃料与能源相关活动

公吨二氧化碳当量

Waste Generated in Operations

tones CO2-equivalent0.851.27–

营运过程产生的废弃物

公吨二氧化碳当量

Totaltones CO

2-equivalent

258.73407.14

333.35

总计公吨二氧化碳当量

Intensitytones CO

2-equivalent per employe

1.091.54

1.03

强度每位员工公吨二氧化碳当量

报告期内，本集团温室气体排放数据如下表：

GHG emisions from direct and indirect emision of the Group’s busines

operations in the PRC and Hong Kong are covered. GHG emisions are

calculated using methodologies, emision factors and global warming

potential rates based on i) “How to prepare an ESG Report?” and its apendix

“Apendix 2: Reporting Guidance on Environmental KPIs” isued by the Stock

Exchange; i) “General Guideline of the Grenhouse Gas Emisions Acounting

and Reporting for Industrial Enterprises (Trial)” isued by the National

Development and Reform Comision of the PRC; i) “2021 Carbon Dioxide

Emision Factors for Electricity” jointly released by the ME and the National

Bureau of Statistics of the PRC; iv) “ICAO Carbon Emisions Calculator”

developed by the International Civil Aviation Organisation (“ICAO”); v) the

“Energy Statistics Manual” and “Oil information: database documentation

(July 2024 edition)” isued by the IEA; vi) “Synthesis Report of the Sixth

Asesment Report” isued by the Intergovernmental Panel on Climate

Change (“IPC”); vi) “Suply Chain Grenhouse Gas Emision Factors

v1.3 by NAICS-6” isued by the U.S. Environmental Protection Agency; vi)

“Grenhouse gas reporting: conversion factors 2023” isued by the U.K.

Department for Environment Fod & Rural Afairs; ix) “Life cycle Upstream

Emision Factors 2023 (Pilot Edition)” isued by the IEA; and x) HK Electric

2024 Sustainability Report. Carbon dioxide (CO2), methane (CH4) and nitrous

oxides (N2O) are included in GHG calculations. As numbers have ben subject

to rounding, there are discrepancies betwen the total shown and the sum of

the amounts listed.

Scope 1: Direct emision resulting from the busines operations owned or

controled by the Group, such as emisions from unleaded petrol consumption

by vehicles.

Scope 2: Indirect emisions resulting from the generation of purchased

electricity consumed within the Group.

The Group relocated its Hong Kong ofice in the financial years 2022/23 and

2023/24. In 2022/23, as electricity consumption costs were included in the

rental expenses, no separate data on electricity usage was colected for that

year. The Scope 2 emisions from the purchased electricity of Hong Kong

premises were 29.59 tones CO2-equivalent for 2023/24 and 26.13 tones

CO2-equivalent for 2024/25.

Scope 3: Other indirect emisions that ocur outside the Group, including

emisions from busines air travel, purchased gods and services, fuel- and

energy-related activities, and waste generated in operations.

The data were newly disclosed from financial year 2023/24.

The data were restated due to the update of the emision factors.

The Group’s total number of employes in the busines operations of the PRC

and Hong Kong as at the end of the financial year 2024/25, 2023/24 and

2022/23 were 237, 265 and 324 respectively.

涵盖本集团在中国及香港的业务营运所产生的直接

及间接温室气体排放。温室气体排放量的计算方

法、排放因子和全球变暖潜能值基于一）联交所发布

的《如何准备环境、社会及管治报告》及其附录《附录

二：环境关键绩效指标汇报指引》；二）中华人民共

和国家发展和改革委员会发布的《工业企业温室气

体排放核算与报告通用指南（试行）》；三）中华人民

共和国生态环境部和国家统计局联合发布之《2021

年电力二氧化碳排放因子》；四）国际民用航空组织

开发的「国际民用航空组织碳排放计算器」；五）国

际能源署发布的《能源统计手册》和《石油资讯：资料

库文件（2024年7月版）》；六）政府间气候变化专门

委员会发布的《第六次评估报告综合报告》；七）美国

国家环境保护局发布的《按NAICS-6分类的供应链温

室气体排放系数v1.3》；八）英国环境、食品和农村

事务部发布的《温室气体报告：2023年转换系数》；

九）国际能源署发布的《2023年生命周期上游排放

系数（试验版）》；及十）《港灯2024年可持续发展报

告》。温室气体计算中包括二氧化碳（CO2）、甲烷

（CH4）和一氧化二氮(N2O)。由于数字经进位调整，

因此显示的总数与所列数据的总和之间存在差异。

范围1：集团拥有或控制的业务营运产生的直接排

放，例如由车辆消耗无铅汽油所产生的排放。

范围2：集团外购电力产生的间接排放。

本集团在2022/23及2023/24财政年度搬迁其香港

办公室。在2022/23财政年度，由于电力费用已

包含在租金支出中，因此该年度未能收集单独的

电力使用数据。香港办事处在2023/24财政年度和

2024/25财政年度由购买电力产生的范围2排放量分

别为29.59公吨二氧化碳当量和26.13公吨二氧化碳

当量。

范围3：发生在集团外部的其他间接排放，包括商务

航空旅行、采购的产品和服务、燃料与能源相关活

动以及营运过程产生的废弃物。

于2023/24财政年度开始披露之数据。

由于排放因子更新，因此数据已重列。

于2024/25、2023/24及2022/23财政年度末，集团

在中国及香港业务营运的雇员总数分别为237人、

265人及324人。

34North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Hazardous and non-hazardous Wastes

During the Reporting Period, the amount of ink cartridges used for general

ofice printers is insignificant, and it was the only type of hazardous

waste identified by the Group. Al of them were colected and recycled by

supliers and did not cause any negative impact to the environment.

The generation of non-hazardous waste results principaly from the paper

consumption for administrative work, and we are therefore comited

to reducing the use of paper. In order to efectively reduce the amount

of paper used, the Group promotes “Gren Ofice” and “Paperles”

initiatives in the workplace. Employes are encouraged to view and handle

documents on computers and e-platforms as practicable as posible. On

the other hand, the Group handles and recycles hard copies of historical

and expired documents carefuly by employing trusted service provider.

The Group also promotes other environmentaly friendly measures to

reduce the disposal of used paper throughout the entire operation. As

part of our environmental protection campaigns, we encourage our

employes to reduce paper usage by using double-sided copying and by

a more frequent use of electronic information systems for material sharing

or internal administrative documents handling (such as the implemented

e-leave aplication system) to further reduce paper usage. As we promote

the abovementioned measures, the generation of wastepaper continues

to decline. In the 2024/25 financial year, non-hazardous waste from paper

decreased by aproximately 33% compared to the previous financial year,

demonstrating the outcomes of our comitment to gren operations.

Since last financial year, the Group has participated in the Fod Waste

Colection Programe organised by the landlord. During the Reporting

Period, we colected a total of 0.14 tones of fod waste through this

program. The proces begins with filtering the colected fod waste and

subsequently placed into a fod waste decomposer for procesing. Inside

the decomposer, microrganisms break down the fod waste, achieving

solid waste reduction efectively. By actively participating in this program,

we have promoted waste clasification and recycling while practicing

source reduction, showcasing our eforts in environmental protection.

有害和无害废弃物

于报告期内，一般办公室打印机的墨盒为本集团唯

一识别出的有害废弃物类别，其使用量并不显著。

所有废弃墨盒均经由供应商收集回收，因此未对环

境造成任何负面影响。

无害废弃物的产生主要来自行政工作的纸张消耗，

因此我们致力于减少用纸。为了有效降低纸张使用

量，本集团于工作场所内推广「绿色办公室」与「无

纸化」倡议，鼓励雇员于可行情况下尽量在电脑及电

子平台上阅览及处理文件。另一方面，本集团亦会

聘用可信的服务供应商小心处理和回收过期及旧有

文件的列印本。本集团亦推行了其他环保措施以减

少在整个营运过程中产生的废纸。作为我们环境保

护行动的一环，我们鼓励员工通过使用双面复印，

并更频繁地使用电子系统进行资料共享或处理内部

行政文件（例如已实施的电子休假申请系统），以进

一步减少使用纸张。随著我们推动上述措施，废纸

产生持续减少。在2024/25年度，源自用纸的无害

废弃物比上一财政年度减少了约33%，展示了我们

实践绿色营运的成果。

自上一财政年度开始，本集团参加了由业主组织的

「厨余收集计划」。在报告期内，我们通过该计划共

收集了0.14公吨厨余。计划首先将收集的厨余进行

过滤，随后放入厨余分解机作处理。这些厨余在分

解机内经由微生物进行分解，从而有效减少固体废

物。透过积极参与该计划，我们促进了废物分类回

收，并实践源头减废，展示我们为环境保护作出的

努力。

35Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

The Group’s non-hazardous waste data during the Reporting Period are

tabulated below:

Waste Data

as at 31 MarchSourceUnit2024/252023/242022/23

截至3月31日的废弃物数据

来源单位

Non-hazardous WasteUsed Paper

tones0.731.098.68

无害废弃物用纸

公吨

Fod Waste

tones0.140.13–

厨余

公吨

Intensitytones per employe

0.0040.0050.03

强度每位员工公吨

Recycled Papertones–

–

0.89

回收废纸公吨

报告期内，本集团无害废弃物数据如下表：

Non-hazardous waste generated by paper consumption in daily ofice

administration work in the PRC and Hong Kong during the Reporting Period

are covered.

As the weight per unit of publication canot be quantified in the financial year

2023/24, no paper consumption data in publication was obtained. The total

paper consumption in publication in the financial year 2022/23 were 7.42

tones. There was no paper consumption in publication in the financial year

2024/25.

The data was newly disclosed from financial year 2023/24.

The Group’s total number of employes in the busines operations of the PRC

and Hong Kong as at the end of the financial year 2024/25, 2023/24 and

2022/23 were 237, 265 and 324 respectively.

The quantity of recycled paper was to smal and thus considered as

negligible.

涵盖报告期内中国及香港日常办公行政工作中因用

纸产生的无害废物。

由于无法量化2023/24财政年度出版物的单一重量，

因此未获得出版物的纸张消耗数据。2022/23财政

年度的出版用纸总量为7.42公吨。2024/25财政年

度没有出版用纸。

于2023/24财政年度开始新披露之数据。

于2024/25、2023/24及2022/23财政年度末，集团

在中国及香港业务营运的雇员总数分别为237人、

265人及324人。

因回收废纸的数量太少，可以忽略不计。

36North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Use of Resources

We are comited to improving the eficiency of energy and resource

usage, which not only helps reduce operational costs but also minimises

environmental impact. By advocating for resource conservation, optimizing

proceses, and enhancing energy eficiency, we strive to reduce our

environmental fotprint, minimise energy and resources wastage, and

improve energy performance and resource utilization. This aligns with SDG

8, SDG 11 and SDG 12.

Compliance information for relevant laws and regulations

The Group strictly abides by al the aplicable laws and regulations, as

set out in the countries and regions where the Group operates, regarding

use of energy and resources, including but not limited to the Energy

Conservation law of the PRC and other laws and regulations.

Energy consumption

During the Reporting Period, the Group’s direct energy consumption

included unleaded petrol consumed by our vehicle flet, while indirect

energy consumption consisted of purchased electricity. Direct and indirect

energy consumption acounted for around 35% and 65% respectively.

The Group reduced energy consumption by seling, transfering, and

terminating the leases of certain vehicles in the PRC and Hong Kong

premises, as wel as implementing ofice consolidation measures, resulting

in a total energy consumption reduction of about 37% in 2024/25.

SDG 8: 体面工作和

经济增长

SDG 11: 可持续城市和

社区

SDG 12: 负责任消费和

生产

资源使用

我们致力于提高能源和资源使用的效益，不仅有助

于降低运营成本，还能减少对环境的影响。通过倡

导节约资源、优化流程和提高能源效益，我们努力

减低环境足迹，减少浪费能源和资源，并提升相关

能源和资源使用的表现。这与可持续发展目标8、可

持续发展目标11和可持续发展目标12保持一致。

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Water usage

Water resources are mainly used in the ofices in Hong Kong and the PRC

for domestic purposes of basic cleaning and sanitation. Although the

existing water suply mets our daily operational neds and there is no

isue in sourcing water for the Group’s operations, we strive to conserve

water and manage water usage responsibly by adopting a wide range of

measures actively. We regularly check on faucets to avoid unecesary

leakage. Aditionaly, we educate employes on water conservation by

posting water saving reminders to raise water conservation awarenes

among our employes. During the Reporting Period, the Group completed

the integration of its ofices in South China, which not only improved

operational eficiency but also significantly reduced water consumption.

Compared to the previous financial year, water usage in 2024/25

decreased by 64%.

The Group’s water usage data during the Reporting Period are tabulated

below:

Water Consumption Data as at 31 March

Unit2024/252023/242022/23

截至3月31日的耗水量数据

单位

Water Consumptionm

(megalitre)403.051,111.901,278.11

耗水量立方米（兆升）(0.40)(1.11)(1.28)

Intensitym

per employe

1.704.203.94

强度每位员工立方米

Packaging material

Given the busines nature of the Group, we do not involve any significant

usage of packaging materials. We advocate eficient use of material in our

daily ofice operations.

用水量

水资源主要用于香港和中国办公室的基本清洁和卫

生的家居用途。虽然现有的供水足以满足我们的日

常营运需要，在寻找水源方面亦没有对集团营运造

成问题，但我们也通过积极采取多种措施努力节约

用水，以负责任的方式管理用水情况。我们会定期

检查水龙头，以避免不必要的泄漏。我们亦教育员

工节约用水，透过张贴节水提示，提高员工的节水

意识。随著本集团在报告期间完成整合位于中国华

南的办公室，在提升营运效率的同时，大减少办

公室的用水量。与上一财政年度相比，2024/25年

度的耗水量大幅减少了64%。

在报告期内，本集团用水量数据如下表所示：

包装材料

鉴于本集团的业务性质，我们并无大量使用包装材

料。我们提倡在日常办公室营运中有效利用材料。

The data on water consumption of the Group’s busines operations in the

PRC and Hong Kong during the Reporting Period are covered.

The Group’s total number of employes in the busines operations of the PRC

and Hong Kong as at the end of the financial year 2024/25, 2023/24 and

2022/23 were 237, 265 and 324 respectively.

涵盖报告期内本集团在中国和香港的业务用水量数

据。

于2024/25、2023/24及2022/23财政年度末，集团

在中国及香港业务营运的雇员总数分别为237人、

265人及324人。

39Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

The Environment and Natural Resources

As an environmentaly conscious company, the Group recognises climate

change as the most significant environmental impact to its busines activity.

The Group promotes sustainable use and management of resources and

promotes adaptation to climate change. We encourage our employes

to perform folowing actions in order to reduce energy consumption and

material wastage as a gren ofice:

Waste Management

“Paperles” initiative in the workplace;

;

, files and folders);

;

• Encourage employes to print and photocopy on both sides of

paper;

;

• Set double-sided printing and toner save mode as default for

printers and photocopiers;

;

;

• Send electronic greting cards instead of paper ones at festive

seasons; and

/devices for

diferent recyclable materials (e.g. waste paper and plastics).

环境及天然资源

作为一家具有环保意识的公司，集团将气候变化视

为对其业务活动最重要的环境影响。本集团促进资

源的可持续利用和管理，促进适应气候变化。我们

鼓励我们的员工采取以下行动，以减少能源消耗和

材料浪费以打造绿色办公室：

废物管理

「无纸化」倡议；

（例如信封、文件和文件

夹）；

• 设置打印机和复印机默认双面打印和省墨模

式；

；及

（例如废纸和塑

料）的废物分类箱╱设备来鼓励回收。

40North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Use of Resources

;

°C;

;

• Lower window blinds and curtains before leaving ofice to reduce

direct sunlight;

;

• Clean the air conditioner filters and fan coil units regularly to maintain

eficient operation;

• Aply ultraviolet (UV) light protection film to windows in order to

reduce heat absorption;

;

;

• Use split-type air conditioners that have obtained Grade 1 energy

label; and

• Alow employes to dres lightly to minimise the use of air

conditioning in hot months.

Lighting System Management

;

;

• Kep lighting fixtures clean in order to optimise their energy

eficiency;

; and

• Adopt high-eficiency lighting units (e.g. LED lighting).

资源使用

℃；

，以减少阳光

直射；

，以保持高效

运行；

，以减少热量吸

收；

；及

，以尽量减少在炎热月份使

用空调。

照明系统管理

；及

（例如LED照明）。

41Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Water Resources Management

;

;

;

;

; and

• Reduce water presure to the lowest posible level.

General Electronic Equipment Management

;

;

; and

• Use multi-functional printers instead of independent printers and

photocopiers in order to save energy.

The Environment and Natural Resources

;

• Encourage employes to participate in environmental protection

activities organised by environmental groups; and

• Promote and educate employes to reduce emisions and save

energy through emails, posters and intranet.

We encourage employes to understand more about the Group’s policies

in order to enhance our environmental performances and build up the

employes’ knowledge on the environmental awarenes.

水资源管理

；及

通用电子设备管理

；及

• 使用多功能打印机代替独立的打印机和复印

机，以节省能源。

环境及天然资源

及

、海报和内联网促进和教育员工

减少排放和节约能源。

我们鼓励员工更多地了解本集团的政策，以提升我

们的环保表现并建立员工对环保意识的知识。

42North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Climate Change

Climate change is considered as one of the major chalenges of our

time. The pace of change has expedited around the world and it has

underscored the importance for the Group to acelerate its transition to a

low-carbon economy.

As more stakeholders concerned about climate-related isues and the

impact of those isues to our operation, we further make our eforts

in improving our practices and disclosure on ESG and climate-related

isues. The Group made reference to the TCFD recomendations on

identifying and disclosing the potential impacts of climate-related risks and

oportunities on the busines and aligns with SDG 13.

Climate Change Policy

Our climate change policy aims to build a considerable resilience aproach

in facing the global climate change so as to adapt and to mitigate the

impact of the climate change on the operations. It has incorporated the

predictable climate change and extreme weather events into the curent

busines continuity plans to monitor and to review the impact of climate

change on the operations. Action on climate change is embeded in the

Group busines strategy and reflected in the governance and management

proceses of the Group.

Climate-related Risks and Oportunities

The Group understands that climate change may have significant impacts

on our operations and present risks to our staf, ofices and busines. To

beter understand the potential impacts of climate change on our busines

operation, we have engaged external consultants to conduct climate

scenario analysis and climate-related risk asesment that are aligned with

the TCFD recomendations.

SDG 13: 气候行动

气候变化

气候变化被视为是当今面临的主要挑战之一。世界

各地的变革步伐加快，突显了集团加快向低碳经济

转型的重要性。

随著愈来愈多的持份者关注气候相关议题以及这些

议题对我们营运的影响，我们进一步努力改进我们

在ESG和气候相关议题上的做法和披露。本集团参

考了TCFD关于识别及披露气候相关风险和机遇对

业务的潜在影响的建议，并与可持续发展目标13保

持一致。

气候变化政策

我们的气候变化政策旨在建立一个具备足够抗御力

的措施来应对全球气候变化，以适应和减轻气候变

化对营运的影响。政策将可预测的气候变化和极端

天气事件纳入当前的业务连续性计划，以监测和审

查气候变化对营运的影响。应对气候变化的行动亦

包含在集团的业务战略中，并反映在公司的管治和

管理流程中。

与气候相关的风险和机遇

本集团了解到气候变化可能对我们的营运产生重大

影响，并会为我们的员工、办公室和业务带来风

险。为了更好地了解气候变化对我们业务营运的潜

在影响，我们聘请了外部顾问根据TCFD建议进行

气候情景分析和气候相关风险评估。

43Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

During the Reporting Period, the Group identified and asesed the

physical and transition risks that may have financial implications for the

Group with two time horizons: medium-term (2030) and long-term (2050).

Six suitable scenarios are chosen from the Representative Concentration

Pathways (“RCP(s)”) and Shared Socio-Economic Pathways (“SP(s)”) of

the IPC, the Global Energy and Climate Model from the IEA. The details

of the scenarios used are as folow:

Agresive mitigation scenarios

IPC RCP 2.6

– a stringent mitigation scenario which is in line with the Paris

Agrement’s target (i.e. warming of les than 2˚C by 2100);

IPC SP1 Sustainability

– a scenario of the world shifting gradualy towards a sustainable path;

IEA Net Zero Emisions by 2050 Scenario

– a scenario which sets out a pathway for the global energy sector to

achieve net-zero CO2 emisions by 2050; and

Busines-as-usual scenarios

IPC RCP 8.5

– a high GHG emision scenario which is consistent with a future with

no policy changes to reduce emisions (i.e. warming in exces of

4˚C by 2100);

IPC SP5 Fosil-fueled Development

– a scenario that the world places increasing faith in competitive

markets and is coupled with the exploitation of abundant fosil fuel

resources;

IEA Stated Policies Scenario

– a scenario which reflects curent policy setings based on a sector-

by-sector and country-by-country asesment of the specific

policies that are in place.

报告期间，本集团已识别及评估了于两个时间年

期：中期（二零三零年）和长期（二零五零年）可能

对本集团产生财务影响的物理风险和转型风险。

六种合适的情景选自政府间气候变化专门委员会

（「IPC」）的代表性浓度路径（「RCP」）及共享社会

经济路径（「SP」）、国际能源署（「IEA」）的全球能

源和气候模型。使用的情景详情如下：

积极进取的缓解情景

IPC RCP 2.6

– 与《巴黎协定》的目标符合（即于二一零年前

升温不超过2˚C）的严格减缓情景；

IPC SP1可持续性

– 全球逐渐朝可持续道路前进的情景；

IEA 2050净零排放情景

– 为全球能源行业设定到二零五零年实现净零排

放路径的情景；及

一切照常的情景

IPC RCP 8.5

– 与未执行气候政策的未来（即于二一零年前

升温超过4˚C）一致的高温室气体排放情景；

IPC SP5仰赖化石燃料

– 全球对竞争市场的信任越来越大，并伴随著丰

富的化石燃料资源开采的情景；

IEA既定政策情景

– 基于按行业及按国家评估之其具体既定政策而

设而反映现行政策设置之情景。

44North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Based on the Group busines nature, we have identified the folowing

parameters that are most relevant to our operations.

(a) Renewable energy – The proportion of renewable energy used by

the Group afects the amount of carbon ofset required and GHG

emisions;

(b) Electric vehicles (EV) – The cost required for replacing existing flets

with EVs and the cost-savings brought by EVs; and

(e.g. heavy rainstorm and typhons) may afect the busines

operations of the Group and the future income.

Physical Risks

With the busines-as-usual scenarios we expected that the sustainability

policies of the governments are not in place to limit the increases of

grenhouse gas emisions. The average global temperature is projected

to increase around 4˚C. The likelihod and frequency of extreme weather

events such as typhons and heavy rainfal would increase, which

may impose health and safety risks to our employes and the risks of

equipment and infrastructure damage, resulting in the increase of capital

investment on maintenance and repairment. In response to the risks, the

Group has established contingency plan for extreme weather events and

wel delivered to the employes via the Group’s Staf Handbok. The Group

would also monitor the resilience level of our asets and ofices.

根据集团的业务性质，我们确定了以下与我们的营

运最相关的参数。

(a) 可再生能源 – 集团使用可再生能源的比例会

影响所需的碳抵消量和温室气体排放量；

(b) 电动汽车 – 用电动汽车取代现有汽车所需的

成本以及电动汽车带来的成本节约；及

可能会影响本集团的业务营运及未来收入。

物理风险

在一切照常的情景中，我们预计政府的可持续性政

策并未到位以限制温室气体排放量的增加。全球平

均气温预计将升高4˚C左右。台风、强降雨等极端天

气事件发生的可能性和频率增加，有机会对我们的

员工造成健康和安全风险以及设备和基础设施损坏

的风险，从而导致维护和维修的资金投入增加。为

应对此等风险，集团制定了极端天气事件的应急预

案，并通过集团《员工手册》妥善传达给员工。本集

团亦持续监控我们的资产和办公室的韧性水平。

45Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Transition Risks

With the agresive mitigation scenarios asuming the transition to a low-

carbon economy, we are expecting policy actions around climate changes

to continue to evolve. The global governments may reach a consensus

on a market-based strategy to reduce GHG emisions in the medium- to

long-term, which introduces carbon pricing or carbon tax to the industry.

With the IEA Net Zero Emisions by 2050 Scenario, it is predicted that

the carbon prices could reach USD90/tone in 2030 and USD200/

tone in 2050 at our regions of operation. These policies could afect our

busines by imposing extra operational cost and expenditure in the future.

The Group wil gradualy increase the usage of renewable energy and it

is expected that EVs wil dominate the global cars by 2060. In the future,

most of the private cars owned by the Group wil be shifted to EVs, and the

Group has already instaled new energy electric vehicle charging piles next

to the gate of the facilities and the Group wil encourage the employes to

use new energy electric vehicles for traveling.

Climate-related Oportunities

The Group believes that through efective management, we could turn

climate-related risks to oportunities. With our continuous efort on

the research and development of our equipment, we could seize the

oportunities of ofering energy-eficient or low-carbon products and

services to our customers, reducing our carbon fotprints along with

building up reputations among the industry by working as a pioner to

transition to low carbon economy.

转型风险

随著假设向低碳经济过渡的积极进取的缓解情景，

我们预计围绕气候变化的政策行动将会继续演变。

全球各国政府可能就中长期减少温室气体排放的市

场化战略达成共识，向行业引入碳定价或碳税。根

据IEA 2050净零排放情景，预计我们营运地区的碳

价将在2030年达到90美元╱公吨，在2050年达到

200美元╱公吨。这些政策可能会在未来增加额外

的营运成本和支出，从而影响我们的业务。集团将

逐步增加可再生能源的使用，预计到2060年电动汽

车将主导全球汽车。未来，集团拥有的大部分私家

车将转向电动汽车。本集团亦已在设施门口安装新

能源电动汽车充电桩，鼓励员工使用新能源电动汽

车出行。

气候相关机遇

本集团相信，通过有效的管理，我们可以将气候相

关风险转化为机遇。通过持续的设备研发，我们可

以抓住机遇，为客户提供节能或低碳的产品和服

务，减少我们的碳足迹，树立行业口碑，成为向低

碳经济转型的行业先驱。

46North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

EMPLOYMENT AND LABOUR PRACTICES

Employment

Corporate Policy of Employment and Labour

The Group aims to be the ideal employer for talents. We are comited

to providing a desirable workplace, continuous training programs and

prospective carer oportunities to our employes in order to atract and

retain highly qualified employes. The Group believes that a strong and

loyal team is invaluable to maintain a robust busines performance and

growth.

The Group aims to uphold a fair and equitable human resource policy, in

which quality and merit of the candidates are the most important elements

to be asesed during the recruitment and promotion proceses. The

Group ofers equal employment oportunities to diferent genders, age

groups and nationalities such that a sound of diversify of human resources

can be achieved.

These policies contribute to SDG 5 which achieves gender equality, SDG 8

which protects labour rights and SDG 10 which reduces inequality.

SDG 5: 性别平等SDG 8: 体面工作和

经济增长

SDG 10: 减少不平等

雇佣及劳工常规

雇佣

企业雇佣及劳工政策

本集团锐意成为各方人才的理想雇主。我们致力于

为员工提供一个理想的工作场所、持续的培训计划

和潜在的职业发展，以吸引和保留高质素的员工。

本集团相信，拥有一个强大而忠诚的团队对于保持

稳健理想的业务表现和增长至关重要。

本集团秉持公平和公正的人力资源政策，在招聘和

晋升过程中，候选人的质素和能力是最重要的评估

因素。本集团提供平等的就业机会给予不同性别、

年龄和国籍的人，以实现人力资源的多元化。

这些政策有助于实现以性别平等为目标的可持续发

展目标5、保护劳工权利的可持续发展目标8及减少

不平等的可持续发展目标10。

47Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Compensation Strategy, Talent Atraction and Retention

The Group puts great emphasis on atracting and retaining talent. Our

aproach is to position the Group in a strongly competitive position in

our local markets recognising growing globalisation of the skil market.

We ofer competitive remuneration with a wide range of benefits. Al

compensations are targeted to atract, reward and retain talented, highly

skiled and motivated team members by rewarding individual and team

acomplishments.

We emphasise variable portion of pay to closely tie rewards with corporate

busines objectives, unit goals and individual performance. Employes’

bonuses are disbursed based on individual performance. Remuneration

formulation and distribution are based on the principles of fairnes,

impartiality, openes, motivation, and competitivenes, and balance the

relationship betwen eficiency and fairnes. We continuously track our

competitivenes by market benchmarking and dynamicaly reviewing our

remuneration.

The Group provides special leaves beyond the statutory requirement

such as examination leave and mariage leave. We have also established

mandatory retirement plan to retain high quality employes. The Group also

ofers life insurance, health care, disability and invalidity coverage, parental

leave, retirement provision, stock ownership and others benefit for ful-time

employes but not to temporary or part-time employes in Hong Kong and

PRC to retain our ful-time employes.

Dismisal

Either the Group or an employe giving the apropriate period of notice in

writing or payment in lieu can bring about the termination of employment.

The Group reserves the right to dismis any team member for serious

misconducts. At the time of termination, employe may be requested to

participate in an exit interview for colection of fedback on operational

norms and practices for the Group to adres concerns and implement

retention measure. The fedback wil be kept confidential if required.

薪酬策略、人才吸引及留任

本集团高度重视吸引和挽留人才。有见人才市场全

球化的趋势，我们致力于确保在本地市场保持强劲

竞争优势，以吸引和挽留人才。我们提供具有竞争

力的薪酬和多项福利。所有薪酬都是通过奖励个人

和团队的成就，吸引、奖励和留住有才能、高技能

和积极的团队成员为目标。

我们强调薪酬的可变部分，将奖励与公司业务目

标、单位目标和个人业绩紧密连结。员工的奖金是

根据个人表现而发放。薪酬制定和分配以公平、公

正、公开、激励和竞争为原则，并平衡效率与公平

的关系。我们通过市场基准的对比和薪酬制度的动

态审查不断提升我们的竞争力。

除法定要求外，本集团还提供考试假、婚假等特别

假期。我们亦制定了强制性退休计划，以留住高质

素的员工。为了挽留全职员工，集团还为全职员工

提供人寿保险、医疗保健、残疾和伤残保险、育儿

假、退休准备金、员工持股计划等其他福利，但不

包括香港和中国的临时或兼职员工。

解雇

无论是集团还是员工，只要给予适当的书面通知或

支付代通知金，便可以终止雇佣关系。本集团保留

解雇任何有严重不当行为的团队成员的权利。在终

止雇佣关系时，员工可能会被要求参加离职面谈，

以收集有关本集团营运规范和做法的反馈，以解决

问题并实施留任措施。如有需要，反馈将被保密。

48North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Promotion

At the time of anual performance progres review, employes are

encouraged to work with their Head of Department to establish a

documented carer plan as wel outline the competencies, development

plan and aspirations for carer growth within the Group. In selecting

movement to a new role or new position, we consider availability of an

apropriate vacancy, employes’ contributions, performance history,

competencies, aspirations and motivations for the role, experiences and

potential.

Working Hours and Rest Periods

Normal working hours for ful-time employes are from 9:00 am to 6:00

pm from Monday to Friday, with a one-hour break for lunch each day.

We folow a five-day work wek with two days’ time of. The starting and

finishing time of working may be modified or changed by the team leader

depending on country practice and busines neds.

The Group believes that work-life balance is esential for the employes’

wel-being and productivity. The Group provides employes time of in the

form of paid anual leave and other personal leave, alowing them with

suficient time to recharge and rest as wel as spend time with families

either on holiday or to atend to personal activities.

晋升

在进行年度绩效评估时，我们鼓励员工与他们的部

门主管一起建立一个书面的职业规划，并概述员工

能力、发展计划和在集团内的职业发展期望。在选

择新角色或新职位时，我们会考虑到是否有合适的

空缺，员工的贡献、过往工作表现、能力、职位意

向与动机、经验和发展潜力。

工作和休息时间

全职员工的正常工作时间为周一至周五的上午9:00

至下午6:00，每天有一小时的午膳时间。我们遵循

每周五天的工作制，并有两天的休息时间。根据国

家惯例和业务需要，工作的开始和结束时间可以由

该团队领导进行修改或变更。

本集团相信工作与生活的平衡对于员工的福祉和生

产力至关重要。本集团为员工提供带薪年假和其他

个人假期形式的休息时间，能为他们提供充足的充

电和休息的时间，以及与家人度假或参加个人活动

的时间。

49Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Equal Employment Oportunity

Equal Employment Oportunity means treating each team member

(or potential team member) as an independent individual, making no

asumptions or subjective judgments-based generalisations asociated

with his/her personal characteristics. The Equal Employment Oportunity

policy of the Group aims to establish and maintain structures, practices and

behaviours that have the efect of treating employes on the basis of their

ability and potential so that al team members and potential team members

can have equal employment oportunity in the workplace irespective of

these personal characteristics. In sumary, personal characteristics should

not afect an aplicant’s chance of acesing employment, promotion or

training oportunities. The Group is comited to the development and

implementation of Equal Employment Oportunity principles and programs,

which ensure fair, and equitable employment practices and conditions of

service for al team members and potential team members, regardles

of their personal characteristics. We uphold our non-discriminatory

employment practices which embrace individuals regardles of disability,

age, gender, marital status, family responsibilities or pregnancy, religion,

political afiliation, race, or ethnic origin.

The Group consistently adheres to the rules of natural justice. Employes

wil be given a fair hearing to voice their concerns when they have a

grievance. Any ofensive behaviour that fails to respect individual rights,

interferes with work efectivenes are grounds for termination.

Open Dor Policy

God comunication is integral to our suces. The Group is comited

to facilitating direct comunications and fostering a transparent, timely,

open and honest way for open exchange of information and opinions in

a two-way maner. The Group’s Open Dor Policy provides chanels for

employes to raise questions, complaints, sugestions and chalenges

to management for the beter understanding of employes’ neds. We

wil continue to strive to create a respectful work environment throughout

the Group that encourages efective comunication by fostering open

dialogue, ensuring our employes fel valued. This is the necesary

breding ground for creativity and inovation.

平等就业机会

平等就业机会意味著将每位团队成员（或潜在的团队

成员）视为独立个体，绝不基于其个人特征作出相

关的假设或基于概括性的主观判断。本集团的平等

就业机会政策旨在建立及维护相关制度、规范及行

为准则，确保所有雇员及潜在雇员均能基于其能力

与潜力获得平等就业机会，而不会因其个人特征而

受到任何差别待遇。总括而言，申请人的个人特征

绝不应影响其获得就业、晋升或培训的机会。本集

团致力于制定和实施平等就业机会原则和计划，以

确保所有团队成员和潜在团队成员享有公平、公正

的雇佣政策和服务条件，不受任何个人特征影响。

我们秉持一视同仁的用人原则，不因残疾、年龄、

性别、婚姻状况、家庭责任或怀孕、宗教、政治派

别、种族或民族出身而歧视个人。

本集团恪守自然公正原则。当员工提出申诉时，我

们将提供公平的聆讯机会，让他们表达自己的意

见。任何不尊重个人权利、妨碍工作效率的冒犯行

为，均构成解雇的理由。

开门政策

良好的沟通是我们成功不可或缺的一部分。集团致

力于直接沟通，并建立透明、及时、公开和诚实的

双向沟通渠道，以交流资讯和意见。集团的开门政

策为员工提供了向管理层提出问题、投诉、建议和

挑战的渠道，以更好地了解员工的需求。我们将继

续努力在整个集团内营造一个互相尊重的工作环

境，通过促进公开对话来鼓励有效沟通，让员工感

到被受重视。这是孕育创造力和创新的必要基础。

50North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Compliance information for relevant laws and regulations

Our employes are mainly located in Hong Kong and the PRC. The Group

safeguards the rights of our employes by strictly complying with the

requirements of the Labour Law of Hong Kong and the Labour Law of the

PRC, including but not limited to:

Hong Kong

;

’ Compensation Ordinance (Cap. 282);

; and

• Minimum Wage Ordinance (Cap. 608).

The PRC

;

; and

• Provisions on the Prohibition of Using Child Labour.

In the PRC, we have participated in welfare schemes concerning pension

insurance, unemployment insurance, maternity insurance, ocupational

injury insurance and medical insurance in acordance with the local

regulations including the Regulations on the Administration of Housing

Provident Funds and the Social Insurance Law of the PRC. In Hong Kong,

we provide medical insurance, disability and invalidity coverage, maternity

leave, incentive and bonus etc. to al our ful-time employes. We have also

participated in the Mandatory Provident Fund (MPF) Scheme, prescribed by

the Mandatory Provident Fund Schemes Ordinance. During the Reporting

Period, the Group was not aware of any significant non-compliance isues

in this regard.

相关法律和法规的合规资讯

我们的员工主要分布在香港和中国。本集团通过严

格遵守香港《雇佣条例》和中国《劳动法》的要求来保

障员工的权利，包括但不限于：

香港

《雇佣条例》（第57章）；

《雇员补偿条例》（第282章）；

《强制性公积金计划条例》（第485章）；及

《最低工资条例》（第608章）。

中国

《中华人民共和国劳动合同法》；

《中华人民共和国社会保险法》；及

《禁止使用童工规定》。

在中国，我们根据《住房公积金管理条例》和《社会保

险法》等地方法规，参加了养老保险、失业保险、

生育保险、工伤保险和医疗保险等福利计划。在香

港，我们为所有全职员工提供医疗保险、残疾和伤

残保险、产假、奖励和奖金等。此外，我们参加了

《强制性公积金计划条例》规定的强制性公积金计

划。在报告期内，本集团没有发现相关方面的任何

重大违规事件。

51Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Employe Profile

The Group’s employe data of busines operations in the PRC and Hong

Kong by type are tabulated below:

Workforce as at 31 March2024/252023/242022/23

截至3月31日的雇员人数

Employe NumberTotal number237265324

雇员人数总计

By Gender

按性别划分

Male177194237

男性

Female607187

女性

By Age Group

按年龄组别划分

Below 30233044

30岁以下

30-50189216260

30至50岁

Above 50251920

50岁以上

By Employe Category

按员工类别划分

Top management16117

高级管理层

Midle management364551

中级管理层

General staf185209266

普通员工

By Employment Type

按雇佣类型划分

Ful-time237265324

全职

Part-time000

兼职

Permanent237265324

长期

Temporary000

临时

By Geographical Region

按地区划分

Hong Kong353634

香港

PRC202229290

中国

雇员概况

本集团在中国和香港地区业务营运的员工数据如下

表所示：

52North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

New Employe Hires

as at 31 March2024/252023/242022/23

截至3月31日的新雇员入职人数

Overal Number (new hire rate)20 (8%)23 (9%)65 (20%)

总人数（新雇员入职率）

By Gender

按性别划分

Male (new hire rate)7 (4%)9 (5%)43 (18%)

男性（新雇员入职率）

Female (new hire rate)13 (22%)14 (20%)22 (25%)

女性（新雇员入职率）

By Age Group

按年龄组别划分

Below 30 (new hire rate)11 (48%)10 (33%)20 (45%)

30岁以下（新雇员入职率）

30-50 (new hire rate)8 (4%)13 (6%)44 (17%)

30 – 50岁（新雇员入职率）

Above 50 (new hire rate)1 (4%)0 (0%)1 (5%)

50岁以上（新雇员入职率）

By Geographical Region

按地区划分

Hong Kong (new hire rate)10 (29%)10 (28%)20 (59%)

香港（新雇员入职率）

PRC (new hire rate)10 (5%)13 (6%)45 (16%)

中国（新雇员入职率）

New employe hires percentage = Number of new employes hired (of the

specified category) during the coresponding year/total number of employes

(of the specified category) of the coresponding year.

新雇员入职率 = 该年度新雇员入职人数（指定类

别）╱该年度雇员人数（指定类别）。

53Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Employe Turnover

as at 31 March2024/252023/242022/23

截至3月31日的雇员流失率

Overal Number (turnover rate)48 (20%)84 (32%)52 (16%)

总人数（流失率）

By Gender

按性别划分

Male (turnover rate)24 (14%)53 (27%)25 (11%)

男性（流失率）

Female (turnover rate)24 (40%)31 (44%)27 (25%)

女性（流失率）

By Age Group

按年龄组别划分

Below 30 (turnover rate)16 (70%)20 (67%)12 (27%)

30岁以下（流失率）

30-50 (turnover rate)31 (16%)61(28%)37 (14%)

30 – 50岁（流失率）

Above 50 (turnover rate)1 (4%)3 (16%)3 (15%)

50岁以上（流失率）

By Geographical Region

按地区划分

Hong Kong (turnover rate)11 (31%)9 (25%)22 (65%)

香港（流失率）

PRC (turnover rate)37 (18%)75 (33%)30 (10%)

中国（流失率）

Employe turnover percentage = Number of employes (of the specified

category) left during the coresponding year/total number of employes (of the

specified category) of the coresponding year.

雇员流失百分比 = 该年度离职雇员人数（指定类别）╱

该年度雇员人数（指定类别）。

54North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Employe Parental Leave

as at 31 March2024/252023/24

2022/23

截至3月31日的雇员育婴假

Entitled to parental leave

享有育婴假

Total number of employes43–

总员工人数

Male31–

男性

Female12–

女性

Tok parental leave

实际使用育婴假

Total number of employes43–

总员工人数

Male31–

男性

Female12–

女性

Returned to work after parental leave ended

休完育婴假后复职

Total number of employes43–

总员工人数

Male31–

男性

Female12–

女性

Returned to work after parental leave ended and were stil employed

12 months after returning to work

休完育婴假且复职后十二个月仍在职

Total number of employes42–

总员工人数

Male31–

男性

Female11–

女性

Did return to work after taking parental leave

育婴假后实际复职

Total number of employes43–

总员工人数

Return to work rate

100%100%–

复职率

The data on employe parental leave was newly disclosed from financial year

2023/24.

The data for the financial year 2023/24 only includes data from the Group’s

operations in Hong Kong.

Return to work rate = Total number of employes that did return to work after

parental leave during the coresponding year/total number of employes due

to return to work after taking parental leave of the coresponding year.

雇员育婴假数据是于2023/24财政年度开始新披露

之数据。

2023/24财政年度之数据仅包含集团在香港业务营

运的数据。

复职率=该年度育婴假后实际复职的员工总数╱该

年度育婴假后应该复职的员工总数。

55Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Health and Safety

Corporate Policy of Health and Work Safety

The Group has ben ataching great importance to provide a safe working

environment and protecting our employes from ocupational hazards,

which align with the SDG 3: God Health and Wel-being and SDG 8:

Decent Work and Economic Growth.

SDG 3: 良好健康与福祉SDG 8: 体面工作和

经济增长

For individual workstations, adjustable chairs and monitor screns for

eye protection are provided. Aditional ocupation safety guidelines

including proper working postures and posters of proper lifting method

were acesible on the intranet and were put up at apropriate locations

in ofices respectively to raise the safety awarenes among employes.

We have also developed health and safety policies including prohibition

of smoking in workplace, abuse of alcohol and drugs, identification and

prevention of risks and hazards in the working area, and emergency

actions for acidents or personal injuries. We require our employes to

strictly adhere to and comply with such policies, which are set out in our

Staf Handbok.

Workers shal report work-related hazards and hazardous situations. They

have the right to remove themselves from work situations that they believe

could cause injury or il health, and they wil also be protected against

reprisals. Meanwhile, the Group investigates work-related incidents,

including the proceses to identify hazards and ases risks relating to the

incidents, to determine corective actions using the hierarchy of controls,

and to determine improvements neded in the ocupational health and

safety management system. Al the above procedures are in acordance

with the labour law. There were no significant work-related hazards that

pose a risk of high-consequence injury based on the Group’s operation.

健康及安全

企业健康和安全政策

本集团一直非常重视提供安全的工作环境、保护员

工免受职业危害，这与可持续发展目标3：良好健康

与福祉及可持续发展目标8：体面工作和经济增长一

致。

在个人工作间，我们提供了可调较的座椅和护眼的

显示屏幕设备。其他的职业安全指引包括正确的工

作姿势和正确搬运物件方法的海报，除了在内部网

站上找到外，亦分别张贴在办公室的适当位置，以

提高员工的安全意识。我们还制定了健康和安全政

策，包括禁止在工作场所吸烟，禁止酗酒和吸毒，

识别和预防工作区域的风险和危险，以及事故或人

身伤害的紧急措施。我们要求员工严格遵守这些政

策，这些政策在我们的员工手册中亦有所规定。

工人应报告与工作有关的危害和危险情况。他们有

权离开他们认为可能导致伤害或健康不良的工作环

境，并受到保护和免遭报复。同时，集团会对与工

作有关的事故进行调查，包括识别危害和评估与事

故有关的风险、利用危害控制等级来确定纠正措

施、以及确定职业健康与安全管理系统所需的改

进。上述所有程序均符合劳动法的规定。根据集团

的营运情况，集团营运不存在构成高后果伤害风险

的重大工作危害。

56North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

As part of its comitment to promote employe wel-being, the Group

has equiped the ocupational health services, such as the medical plan

covering a wide range of categories. The medical plan in Hong Kong is

provided by a profesional insurance company. The staf of the insurance

company can comunicate easily with the Group’s employes in the same

language.

Employe mental health is the key to creating a vibrant work environment.

We place great importance on the overal wel-being of our employes

and are comited to fostering a positive, energetic, and enjoyable work

atmosphere that enhances mental health of our employes, alowing each

employe to perform at their best and achieve their personal aspirations,

in a state of physical and mental wel-being. Through various activities, we

encourage employes to suport one another, creating an atmosphere

of colaboration and care, while also helping them relax and reduce work-

related stres. During the Reporting Period, our subsidiary, AMT, held

anual company diner and activities to strengthen team cohesion and

promote comunication and coperation among coleagues.

2025 AMT Anual Diner

2025美亚科技年度晚会

2025 AMT Company Activities

2025美亚科技公司活动

作为对促进员工健康承诺的一部分，集团提供了职

业健康服务，如涵盖多个类别的医疗计划。香港的

医疗计划由一家专业保险公司提供。这家保险公司

的员工与集团员工能够用相同的语言进行流畅的沟

通。

员工的心理健康是创造充满活力的工作环境的关

键。我们非常重视员工的整体福祉，致力于营造一

个充满正能量、积极愉快的工作环境，以提升员工

的心理健康，让每位员工都能在身心健康的状态下

发挥所长并实现个人抱负。通过举办各类活动，我

们鼓励员工互相支持，营造彼此协作及关爱的氛

围，同时让员工放松身心，减轻工作压力。在报告

期内，我们旗下的美亚科技举办了公司年度晚会及

活动，以增强团队的凝聚力，促进彼此之间的交流

与合作。

57Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Compliance information for relevant laws and regulations

The Group strictly abides by al the aplicable laws and regulations, as

set out in the countries and regions where the Group operates, regarding

health and safety, including but not limited to:

Hong Kong

• Ocupational Safety and Health Ordinance (Cap. 509).

PRC

• Law of the PRC on the Prevention and Control of Ocupational

Diseases;

; and

• Labour Law of the PRC.

During the Reporting Period, the Group was not aware of any significant

non-compliance isues in this regard. We do not have any fatality cases or

major acidents/isues concerning the health and safety of our employes,

and thus no loses in working days resulted from work-related injuries

ocured in each of the past thre years, including the reporting year.

Development and Training

Corporate Policy of Training and Recruitment

The Group believes competency development is a basic driver of

organisational capabilities and high performance. We anticipate that every

position has its unique profesional and technical neds and therefore,

we ensure that every new joiner receives proper orientation training

and mentoring in order to help them swiftly adapt to the new working

environment. Continuous training programs are ofered by the Group in

diferent ways including internal training courses, comprehensive training

for specific skil development, and profesional training for relevant

employes. Through investing in education and training, we can nurture the

employes to elevate their personal qualities, reinforce their skilsets and

kep up with the most advanced profesional knowledge that their position

may require. Meanwhile, this ensures a sustainable future for the company

and the industry, laying a solid foundation for the long-term development of

the busines.

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Sense of belonging and morale of the employes drive the healthy

growth of the Group. The Group constantly encourages open and direct

comunication betwen employes and management to enhance the

harmonious spirit throughout the Group.

Our comitment to SDG 4 is demonstrated through our promotion in

development-oriented policies that suport productive activities and

employe training.

SDG 4: 优质教育

Performance and Carer Development Review Record

The Group’s employe data of receiving regular performance and carer

development review in the PRC and Hong Kong by type are tabulated

below:

Employes Receiving Regular Performance and Carer Development

Review

as at 31 March2024/252023/242022/23

截至3月31日定期接受绩效和职业发展评核的雇员人数及百分比

Overal Number235 (99%)265 (100%)266 (82%)

整体

By Gender

按性别划分

Male176 (99%)194 (100%)185 (78%)

男性

Female59 (98%)71 (100%)81 (93%)

女性

By Employe Category

按员工类别划分

Top management16 (100%)11 (100%)6 (86%)

高级管理层

Midle management35 (97%)45 (100%)45 (88%)

中级管理层

General staf184 (99%)209 (100%)215 (81%)

普通员工

员工的归属感和士气促进本集团的健康成长。本集

团不断鼓励员工和管理层之间进行公开和直接的沟

通，以提高集团和谐共融的精神。

我们对可持续发展目标4的承诺体现在我们以发展

为导向的政策，这些政策支持本集团具生产力的活

动及雇员的培训。

绩效与职业发展评核记录

本集团在中国和香港地区业务定期接受绩效和职业

发展评核的员工数据如下表所示：

Employes receiving regular performance and carer development review

percentage = Number of employes receiving regular performance and carer

development review (of the specified category) during the coresponding year/

total number of employes (of the specified category) of the coresponding year.

定期接受绩效和职业发展评核的雇员百分比 = 该年

度定期接受绩效和职业发展评核的雇员人数（指定类

别）╱该年度雇员人数（指定类别）。

59Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Training records

To suport the profesional and personal growth of our employes, we are

comited to providing diverse training programs that help them enhance

their profesional skils and respond to the rapid changes in market

demands. We are actively preparing more training courses and activities

tailored to met future skil requirements, which align with employes’

carer development goals, enabling them in showcasing their strengths in

their roles and promoting their profesional growth.

The Group’s employe training data of busines operations in the PRC and

Hong Kong by type are tabulated below:

Training Data as at 31 March2024/252023/242022/23

截至3月31日的培训数据

Number of Trained Employe

and Percentage

Overal

整体

143 (60%)187 (71%)324 (100%)

受训雇员人数及百分比

By Gender

按性别划分

Male122 (69%)154 (79%)237 (100%)

男性

Female21 (35%)33 (46%)87 (100%)

女性

By Employe Category

按员工类别划分

Top management12 (75%)0 (0%)7 (100%)

高级管理层

Midle management12 (33%)31 (69%)51 (100%)

中级管理层

General staf119 (64%)156 (75%)266 (100%)

普通员工

Average Training Hours

(hour/employe)

Overal

整体

3.365.4620.33

平均受训时数（小时╱雇员）

By Gender

按性别划分

Male4.006.7624.12

男性

Female1.491.9010.01

女性

By Employe Category

按员工类别划分

Top management1.340.0016.43

高级管理层

Midle management3.945.1039.14

中级管理层

General staf3.425.8216.83

普通员工

培训纪录

为支持员工的专业和个人成长，我们一直致力于为

员工提供多样化的培训，帮助他们提升专业技能，

应对市场需求的快速变化。我们正积极筹备更多针

对未来技能需求的培训课程和活动，进一步满足员

工未来的职业发展目标，协助他们在工作岗位上尽

展所长，促进专业成长。

本集团在中国和香港地区业务的员工培训数据如下

表所示：

Percentage of trained employe = number of employes received training (of

the specified category) of the coresponding year/total number of employes (of

the specified category) of the coresponding year.

Average training hours = number of training hours (of the specified category) of

the coresponding year/total number of employes (of the specified category)

of the coresponding year.

受训雇员百分比=该年度受训雇员人数（指定类别）

╱该年度雇员人数（指定类别）。

平均受训时数=该年度培训时数（指定类别）╱该年

度雇员人数（指定类别）。

60North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Labour Standards

Human Rights

The Group is comited to maintaining high labour standards in our

busines operations. The Group conducts its busines in a maner

which respects al internationaly recognised human rights in acordance

with the Unite Nations Guiding Principles on Busines and Human

Rights, International Bil of Human Rights and the International Labour

Organisation’s Declaration on Fundamental Principles and Rights at

Work. We strictly opose and prohibit any form of child and forced labour.

Our actions contribute to SDG 8: taking efective measures to eradicate

forced labour and child labour and SDG 10: reducing inequalities among

employes.

SDG 8: 体面工作和

经济增长

SDG 10: 减少不平等

To avoid forced and child labour, Human Resources and Administration

Department performs detailed interview screning procedures on each

candidate. A thorough background check is conducted to verify the

authenticity of personal data stated on the aplication forms and curiculum

vitae, including but not limited to the examination of the aplicants’

original identity card, obtaining satisfactory references and making detailed

inquiries to ensure that no child labour should be employed. Any false

information provided by a candidate would result in imediate withdrawal

of an employment ofer.

劳工准则

人权

本集团致力于在我们的业务营运中维持高劳工标

准。本集团根据《联合国工商企业与人权指导原

则》、《国际人权公约》和《国际劳工组织关于工作中

的基本原则和权利宣言》，以尊重所有国际公认人权

的方式进行业务。我们坚决反对和禁止任何形式的

童工和强制劳工。我们的行动有助于实现可持续发

展目标8：采取有效措施消除强迫劳动和童工现象，

以及可持续发展目标10：减少员工之间的不平等现

象。

为避免强制劳工和童工，人力资源和行政部对每位

候选人进行详细的面试筛选程序，进行彻底的背景

调查以核实申请表和简历中所列个人资料的真实

性，包括但不限于检查申请人的身份证原件，取得

满意的参考资料并进行详细查询，以确保没有童工

被雇用。候选人提供的任何虚假信息将导致即时撤

回聘用。

61Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

If the management discovered any child labour, we would imediately

terminate the contract and investigate the incident. Forced labour is strictly

prohibited by the Group with zero tolerance. We shal take disciplinary

actions against any staf members who are acountable for the causes

of the incident. During the Reporting Period, there is no significant non-

compliance case relating to child labour on both ours and our supliers’

operations.

Prior to the implementation of significant operational changes, the Group

wil provide a minimum of 1 month’s notice to the substantialy afected

employes and their representatives. Al of our employes have the right

and fredom to form and join trade unions.

Compliance information for relevant laws and regulations

Our busines operations in the PRC and Hong Kong are subject to the

labour laws and regulations, which are stated in the section headed

“Employment” in this Report, and also relevant international conventions

under the International Labour Standards in relation to product safety,

labour (including the use of child labour), working environment and

conditions. The Group was not aware of any significant non-compliance

isues in this regard during the Reporting Period.

OPERATING PRACTICES

Suply Chain Management

As a responsible corporate citizen, one of our misions is to integrate

sustainability into our core busines, which aligns with the SDG 12:

Responsible Consumption and Production.

SDG 12: 负责任消费和

生产

如果管理层发现任何童工，我们会立即终止合同，

并对事件进行调查。本集团严格禁止强制劳工，对

其绝不容忍。我们会对任何对有关事件有责任的员

工采取纪律处分。报告期内，本集团没有发现我们

和供应商的业务与童工有关的重大违规案例。

在实施重大营运变动之前，集团将至少提前一个月

通知受重大影响的员工及雇员代表。我们所有的员

工都有权组建以及加入工会的自由。

相关法律和法规的合规资讯

我们在中国和香港的业务营运受本报告「雇佣」一节

所述的劳工法律和法规，以及国际劳工标准下有关

产品安全、劳工（包括使用童工）、工作环境和条件

的相关国际惯例所限。报告期内，本集团没有发现

相关方面的任何重大违规事件。

营运惯例

供应链管理

作为一个负责任的企业公民，我们的使命之一是将

可持续性纳入我们的核心业务，与可持续发展目标

12：负责任消费和生产一致。

62North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

During our selection proces for supliers and contractors, not only do we

consider economical and comercial factors in the selection proceses but

also make a serious asesment of their compliance with al the aplicable

laws and regulations; safeguard workers’ health and safety; and mitigate

environmental impacts. ESG related factors are also considered in the new

suplier selection progres to ensure quality of supliers and potentialy

mitigate the environmental and social risks in suply chain. No suplier was

identified with significant social impact during the Reporting Period.

To ensure the quality of our supliers, a Suplier Regular Asesment Form

is required to be filed on regular basis to ases diferent aspects of the

supliers by rating scores, including but not limited to quality of product,

after-sales services, comunication during procurement stage, compliance

to contract terms, registered capital and logistic capability. We impose strict

requirements on supliers and refuse to work with supliers who violate

environmental and social labour laws and regulations in the region where

the Group operates, so as to reduce environmental and social risks in the

suply chain and help to maintain the stability of our busines operations.

We recognise the importance of promoting environmentaly friendly

products and services; therefore, whenever feasible, we incorporate gren

procurement into our suplier selection proces to promote sustainable

development and suport responsible sourcing practices.

There were in total 145 supliers during the Reporting Period. To maintain a

god corporate control and governance, the Group has developed a series

of management systems and procedures to be aligned with the Corporate

Governance required by the Stock Exchange. The Group encourages al

busines partners to develop energy-saving and consumption-reducing

policies in order to work together in our pursuit of sustainable development

goals.

The number of supliers of busines operations in the PRC and Hong

Kong by location are tabulated below:

Number of Supliers as at 31 March截至3月31日的供应商数目2024/252023/242022/23

PRC中国968176

Hong Kong香港171413

Other Regions其他地区322013

Total总计145115102

在我们选择供应商和承包商的过程中，我们不仅要

考虑挑选过程中的经济和商业因素，还要审慎评估

他们是否遵守所有适用的法律和法规、保障工人的

健康和安全、以及减轻环境影响。在选择新供应商

的过程中，我们也考虑了与ESG相关的因素，以确

保供应商的质量，并降低供应链中的环境和社会风

险。报告期内，本集团没有发现供应商对社会方面

产生重大影响。

为了确保供应商的质量，我们要求供应商定期填写

《供应商定期评价表》，以对供应商的各方面进行评

分，包括但不限于产品质量、售后服务、采购阶段

的沟通、合同条款的遵守情况、注册资本和物流能

力。我们对供应商有非常严格的要求，拒绝与违反

集团业务所在地区的环境和社会劳动法律法规的供

应商合作，以减少供应链中的环境和社会风险，有

助于保持我们业务营运的稳定性。我们深知推广环

保产品和服务的重要性，因此在可行的情况下，我

们将环保采购纳入供应商选择流程，以促进可持续

发展并支持负责任采购实践。

在报告期内，我们总共有145家供应商。为了保持

良好的企业控制和管治，本集团已经制定了一系列

的管理制度和程序，以符合联交所要求的企业管

治。此外，本集团鼓励所有商业伙伴制定节能和减

少消耗的政策，共同努力实现可持续发展的目标。

按地区划分在中国和香港经营业务的供应商数量如

下表所示：

63Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Product Responsibility

The Group is comited to maintaining high standards of product

responsibility, ensuring that our products and services met customer

expectations and neds. We firmly believe that quality products and

excelent services are the foundation for earning customer trust and long-

term suport.

Product/Service Quality Management

The Group is comited to enhancing the product and service quality

for our customers. In recognition of our international-level management,

we have obtained the ISO 9001:2015 Quality Management System

certification. We believe that the reliability and quality of our products

and services are crucial to the suces of the Group. As such, we have

implemented quality control procedures covering al aspects and stages of

our busines operations, to ensure the consistent quality of product and

provision of quality services.

Complaint Handling and Product Return Policy

The Group has set up diferent chanels (including online live chat,

telephone hotline, email, etc.) to receive inquiries and complaints, so as to

provide customers with a convenient way for fedback. They also help to

ease a large number of inquiries and complaints and thereby improving the

procesing eficiency. We have a dedicated team responsible for handling

and recording customer inquiries, clasifying and refering inquiries to

relevant departments for folow-up procesing. During the Reporting

Period, the Group did not receive any material product and service-related

complaint and there were no sold or shiped products of the Group that

were subject to recals for safety and health reasons. Also, there is no

incident of non-compliance with regulations resulting in a fine or penalty

and warning, and no incident of non-compliance with voluntary codes

during the Reporting Period.

产品责任

本集团致力于维持高标准的产品责任，确保我们的

产品和服务符合客户的期望和需求。我们深信，优

质的产品和卓越的服务是赢得客户信任和长期支持

的基石。

产品╱服务质素管理

本集团致力于为我们的客户提高产品和服务质素。

我们于报告期内取得了ISO 9001:2015质量管理体

系认证，以表彰我们国际水平的管理。我们相信产

品和服务的可靠性和质量对本集团的成功至关重

要。因此，我们已经实施了质量控制程序，涵盖了

我们业务营运的所有方面和阶段，以确保产品的质

量和提供优质服务的一致性。

投诉处理及退货政策

本集团设立了不同的渠道（包括线上即时聊天、电话

热线、电子邮件等）来接受咨询和投诉，为客户提供

方便的反馈途径。它们也有助于缓解大量的咨询和

投诉，从而提高处理效率。我们有专门的部门负责

处理和记录客户的咨询，将咨询分类并转交给相关

部门进行后续处理。报告期内，本集团没有收到任

何与产品和服务有关的重大投诉，也没有任何已售

或已运送产品因安全与健康理由而需回收的情况。

此外，在报告期内，本集团没有发生因违反法规而

被罚款或处罚和警告的事件，也没有发生违反自愿

性规约的事件。

64North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Product Advertisement and Labeling

The Group strictly abides by the Trade Descriptions Ordinance (Cap.

362) and other relevant laws and regulations, regulating the advertising

practices in the operating regions. The Group reaches out to our clients

through various chanels such as exhibitions. The Group has established

internal policies to ensure that the customers receive clear, acurate

information before purchasing products, and to protect consumers from

false trade descriptions, misleading information, and mistatements on

gods and services. The corective action wil be taken imediately should

any unclarity and/or misleading information be identified in the Group’s

advertising materials. During the Reporting Period, the Group was not

aware of any material non-compliance in this regard.

Intelectual Property Rights

The Group strictly abides by the laws and regulations in the regions where

the Group operates, including but not limited to the Patent Law of the

PRC. To protect our intelectual property rights, the Group has established

practices in obtaining authorised patents of our products and services in

the PRC.

Data Protection and Privacy

The Group safeguards the confidentiality of al customers and warants

that the customer’s information is properly protected during our busines

operation. We require our employes to strictly folow ful procedures of

handling company confidential information set out in our confidentiality

management policy handbok.

The Group values the protection of customer privacy and related company

confidential information. The Group requires employes to strictly

implement the confidentiality system and strictly prohibit the disclosure and

seling of Company’s trade secrets, technical and economic information.

The insider should report to the person-in-charge or the Company’s

management promptly and must not conceal it. The technical department

is responsible for improving and consumating the technical management

and confidentiality system. Company files and technical drawings

information are kept by designated personel. Those who steal or sel the

Company’s trade secrets, technical drawings, and other important secrets

wil be given coresponding monetary penalty and shal compensate for

coresponding loses. Those involved in severe cases wil be dismised

and pursued for criminal responsibility in acordance with laws.

广告及产品标签

本集团严格遵守《商品说明条例》（第362章）及其他

相关法律和法规，规范经营地区内的广告行为。本

集团通过各种渠道，如以展览会接触客户。集团制

定了内部政策，确保客户在购买产品前得到清晰、

准确的信息，保护消费者免受虚假商品说明、误导

性信息以及商品和服务的错误陈述所影响。本集团

的广告资料中如发现任何不明确和╱或误导性的信

息，会立即采取纠正措施。在报告期内，本集团没

有发现这方面的任何重大违规行为。

知识产权

集团严格遵守集团经营所在地区的法律法规，包括

但不限于《中华人民共和国专利法》。为了保护我们

的知识产权，本集团已建立惯例，在中国取得我们

产品及服务的授权专利。

数据保护和私隐

本集团为所有客户保障机密，并保证客户的资料在

我们的业务运作中得到妥善保护。我们要求我们的

员工严格遵守保密管理政策手册中规定的处理公司

机密资料的全部程序。

集团重视对客户私隐和相关公司机密资料的保护。

集团要求员工严格执行保密制度，严禁泄露和出售

公司的商业秘密、技术和财务资讯。内幕人员应及

时向负责人或公司管理层汇报，不得隐瞒。技术部

门负责完善和健全技术管理和保密制度。公司档案

和技术图纸资料由指定人员负责保管。对窃取、出

卖公司商业秘密、技术图纸等重要机密的，给予相

应的金钱处罚，并赔偿相应的损失。对事宜严重

者，将予以开除并依法追究刑事责任。

65Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

During the Reporting Period, there was no complaint received from outside

parties and substantiated by the organization and from regulatory bodies

concerning breaches of customer privacy. Also, there was no identified

leaks, thefts, or loses of customer data during the Reporting Period.

Anti-coruption

The Group is comited to upholding a high standard of busines ethics

and to prohibition of bribery and coruption, which is a key component of

the SDG 16: Peace, Justice and Strong Institutions.

SDG 16: 和平、正义与强

大机构

The Group has established employes’ Code of Conduct and developed

a series of company policies on anti-fraud, anti-bribery, anti-extortion and

anti-money laundering with reference to the Prevention of Bribery Ordinance

(Cap. 201 of the laws of Hong Kong). With principles of “Comitment,

Asurance of High Quality, Fair Deals and Faithfulnes”, al employes

perform their duties with utmost level of god faith, determination and

profesionalism, and ensure that the reputation of the Group wil not be

tarnished because of misconduct and coruption behaviour.

Compliance information for relevant laws and regulations

The Group strictly abides by al the aplicable laws and regulations

regarding busines ethics and anti-coruption, as set out in the countries

and regions where the Group operates, including but not limited to:

Hong Kong

; and

• Sale of Gods Ordinance (Cap.26).

在报告期内，本集团未收到来自外部的、经组织证

实的以及来自监管机构的有关侵犯客户隐私的投

诉。此外，报告期内，本集团未发现客户数据泄

露、被盗或遗失的情况。

反贪污

本集团致力秉持高标准的商业道德，禁止贿赂和贪

污行为，这是可持续发展目标16：和平、正义与强

大机构的一个关键组成部分。

本集团制定了员工行为守则，并参照《防止贿赂条

例》（第201章），制定了一系列关于反欺诈、反贿

赂、反勒索和反洗黑钱的公司政策。本著「承诺、

保证高质量、公平交易和忠诚」的原则，全体员工

以最大的诚意、决心和专业精神履行职责，确保集

团的声誉不会因为不当行为和贪污行为而受到损害。

相关法律和法规的合规资讯

集团严格遵守集团经营所在国家和地区规定的有关

商业道德和反贪污的所有适用法律和法规，包括但

不限于；

香港

《防止贿赂条例》（第201章）；及

《货品售卖条例》（第26章）。

66North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

The PRC

;

;

;

; and

• Interim Provisions on Prohibiting Comercial Bribery.

During the Reporting Period, the Group was not involved in any significant

non-compliance cases or concluded legal cases regarding corupt

practices brought against the Group or our employes.

Anti-coruption training

During the Reporting Period, the Group’s anti-coruption policies and

procedures have ben provided and comunicated to al employes

including new stafs and al busines partners to ensure they understand

our values and code of conduct. The Group is considering to arange anti-

coruption training in the future.

Whistle-blowing policy

The Group’s Whistle-blowing Policy forms an important part of efective

risk management and internal control systems to achieve high standard

of openes, probity and ethical busines practices. The Policy provides

reporting chanels and guidance to employe or a third party on any

concerns of actual or suspected misconduct or malpractice related to the

Group.

The Audit Comite has the overal responsibility for this policy, and has

delegated the day-to-day responsibility for overseing and implementing

this Policy to the Company Secretarial Department. The Audit Comite

is also responsible for monitoring and reviewing the efectivenes of this

Policy and the actions resulting from the investigation. It is ensured that

whistle-blowers would fel easeful to raise concern without fear of reprisals.

中国

《中华人民共和国刑法》;

《中华人民共和国反不正当竞争法》;

《中华人民共和国反洗钱法》;

《中华人民共和国招标投标法》；及

《关于禁止商业贿赂行为的暂行规定》。

于报告期内，本集团没有涉及任何针对本集团或本

集团员工的重大违规案件或已审结的贪污诉讼案件。

反贪污培训

报告期内，本集团已向包括新员工在内的所有员工

和所有商业伙伴提供并传达了反贪污政策和程序，

让他们了解我们的价值观和行为准则。本集团正考

虑在未来安排反贪污培训。

举报政策

本集团的举报政策是构成有效的风险管理和内部控

制系统的一个重要部分，以实现公开、正直的最高

标准及合乎道德的商业操守。举报政策为员工或第

三方提供就任何有关本集团的实际或疑似不当行为

或不良操守作出举报的渠道及指引。

审核委员会为本政策的最终负责人，至于监督和执

行本政策的日常运作则委派公司秘书部门负责。审

核委员会亦肩负监察和检讨本政策的有效性和举报

调查后的行动。我们确保举报者感到安心，不会受

报复之忧虑所困扰。

67Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

The policy has listed out activities that constitute malpractice or

misconduct, including but not limited to criminal ofences, failure to comply

with laws and regulations, malpractice, impropriety or fraud relating to

internal controls, acounting, auditing and financial maters, misuse or

misapropriation of the Group’s asets or resources, any action which

endangers the health and safety of employes or other stakeholders,

violation of the policies or guidelines of the Group, improper use or

leakage of confidential or comercialy sensitive information and deliberate

concealment of any of the above. If a whistle-blower makes a false

report intentionaly or maliciously, with an ulterior motive, or for personal

advantage, the Group reserves the right to take apropriate actions against

anyone to recover any los or damage as a result of the false report.

The Group wil make every efort to kep whistle-blower’s identity and the

reported concern strictly confidential and expect whistle-blower to kep

strictly confidential about the details of a reported concern, such as its

nature and related persons.

Every report shal be made in person or in writing either by email or by post

with details of improprieties and suporting evidence to the designated

adres. Upon receipt of a report, depending upon the nature and

particular circumstances of each report made, the report raised may be

investigated internaly by the Audit Comite or if delegated by the Audit

Comite, the Company Secretary, the Human Resources Department or

other departments of the Company, or be refered to the external auditor

or to the relevant public or regulatory bodies as instructed by the Audit

Comite.

The Audit Comite shal bring to the atention of the Board if there is any

material incident which may cause significant impact to the Group. This

policy and the whistle-blowing mechanism shal be reviewed periodicaly to

ensure its continuous efectivenes.

该政策列明了构成行为失当或违规的事项，包括但

不限于刑事罪行、违反法例及法规、涉及内部监

控、会计、审核及财务事宜的不良行为、不当或欺

诈行为、滥用或挪用公司资产或资源、危害员工或

其他持份者的健康及安全、违反本集团的政策或指

引、不当使用或泄露机密或商业敏感资料及蓄意隐

瞒上述事项。若举报者故意或恶意提供错误报告，

或涉及不可告人之动机或个人利益，本集团将保留

对任何人的追索权，以弥补损失。

本集团将尽一切努力对举报者的身份和其举报的问

题作严格保密，同时亦期望举报者对其举报的问题

之详细资料，如其性质和相关人士等作严格保密。

举报者需亲身或以书面方式作举报，可电邮至或邮

寄至指定地址，连同不当行为之详情，包括相关证

据一并提交。在收到举报后，视乎每项所提出举报

之性质及个别情况，举报可能按适当情况由审核委

员会作内部调查；或经审核委员会委派，由公司秘

书、人力资源部或本公司其他部门负责调查；或经

指示转介予外聘核数师或有关公共或监管机构等。

审核委员会适时提醒本公司董事会注意任何可能对

本集团造成重大影响的事件。本公司将不时检讨本

政策及举报机制，以确保其持续成效。

68North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

APENDIX I: HONG KONG STOCK EXCHANGE’S ESG

REPORTING GUIDE CONTENT INDEX

Subject Areas, Aspects, General Disclosures and KPIs

主要范畴、层面、一般披露及关键绩效指标

Relevant Section In

this Report

报告内相关章节

Remarks

备注

A. Environmental

A.环境

Aspect A1:

Emisions

层面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。

Emision Management

排放管理

–

KPI A1.1

关键绩效

指标A1.1

The types of emisions and respective emisions

data.

排放物种类及相关排放数据。

Emision Management

排放管理

–

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).

直接（范围1）及能源间接（范围2）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）。

Emision Management

排放管理

–

附录一：香港联交所《环境、社会及管治报

告指引》内容索引

69Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Subject Areas, Aspects, General Disclosures and KPIs

主要范畴、层面、一般披露及关键绩效指标

Relevant Section In

this Report

报告内相关章节

Remarks

备注

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).

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）。

Emision Management

排放管理

During the Reporting

Period, the amount of

ink cartridges used for

general ofice printers

was insignificant. Al of

them were colected and

recycled by supliers

and did not cause any

negative impact to the

environment.

于报告期内，一般办公

室打印机的墨盒为使用

量并不显著。所有废弃

墨盒均经由供应商收集

回收，因此未对环境造

成任何负面影响。

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).

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）。

Emision Management

排放管理

–

KPI A1.5

关键绩效

指标A1.5

Description of emisions target(s) set and steps taken

to achieve them.

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。

Environmental

Protection

环境保护

–

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.

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。

Emision Management

排放管理

–

70North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Subject Areas, Aspects, General Disclosures and KPIs

主要范畴、层面、一般披露及关键绩效指标

Relevant Section In

this Report

报告内相关章节

Remarks

备注

Aspect A2:

Use of

Resources

层面A2：

General

Disclosure

一般披露

Policies on the eficient use of resources, including

energy, water and other raw materials.

有效使用资源（包括能源、水及其他原材料）的政策。

The Environment and

Natural Resources

环境及天然资源

–

资源使用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).

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）。

Use of Resources

资源使用

–

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).

总耗水量及密度（如以每产量单位、每项设施计算）。

Use of Resources

资源使用

–

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.

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。

Environmental

Protection

环境保护

–

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.

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。

Use of Resources

资源使用

–

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.

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。

–Due to the nature of

our busines, the use

of packaging material is

considered imaterial.

由于我们业务的性质，

包装材料的使用被视为

是无关重要。

71Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Subject Areas, Aspects, General Disclosures and KPIs

主要范畴、层面、一般披露及关键绩效指标

Relevant Section In

this Report

报告内相关章节

Remarks

备注

Aspect A3:

The

Environment

and Natural

Resources

层面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.

减低发行人对环境及天然资源造成重大影响的政策。

The Environment and

Natural Resources

环境及天然资源

–

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.

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。

The Environment and

Natural Resources

环境及天然资源

–

Aspect A4:

Climate

Change

层面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.

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。

Climate Change

气候变化

–

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.

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。

Climate Change

气候变化

–

72North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Subject Areas, Aspects, General Disclosures and KPIs

主要范畴、层面、一般披露及关键绩效指标

Relevant Section In

this Report

报告内相关章节

Remarks

备注

B. Social

B.社会

Employment and Labour Practices

雇佣及劳工常规

Aspect B1:

Employment

层面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.

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。

Employment

雇佣

–

KPI B1.2

关键绩效

指标B1.2

Employe turnover rate by gender, age group and

geographical region.

按性别、年龄组别及地区划分的雇员流失比率。

Employment

雇佣

–

73Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Subject Areas, Aspects, General Disclosures and KPIs

主要范畴、层面、一般披露及关键绩效指标

Relevant Section In

this Report

报告内相关章节

Remarks

备注

Aspect B2:

Health and

Safety

层面B2：

健康及安全

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

elating 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

健康及安全

–

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.

过去三年（包括汇报年度）每年因工亡故的人数及比

率。

Health and Safety

健康及安全

No work-related fatalities

were ocured during

the Reporting Period.

于报告期间内，没有因

工亡故的数字。

KPI B2.2

关键绩效

指标B2.2

Lost days due to work injury.

因工伤损失工作日数。

Health and Safety

健康及安全

No lost days due to work

injury were recorded

during the Reporting

Period.

于报告期间内，没有因

工伤损失工作日数。

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.

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。

Health and Safety

健康及安全

–

74North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Subject Areas, Aspects, General Disclosures and KPIs

主要范畴、层面、一般披露及关键绩效指标

Relevant Section In

this Report

报告内相关章节

Remarks

备注

Aspect B3:

Development

and Training

层面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.

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。

Development and

Training

发展及培训

–

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).

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。

Development and

Training

发展及培训

–

KPI B3.2

关键绩效

指标B3.2

The average training hours completed per employe

by gender and employe category.

按性别及雇员类别划分，每名雇员完成受训的平均时

数。

Development and

Training

发展及培训

–

Aspect B4:

Labour

Standards

层面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 or 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

劳工准则

–

KPI B4.1

关键绩效

指标B4.1

Description of measures to review employment

practices to avoid child and forced labour.

描述检讨招聘惯例的措施以避免童工及强制劳工。

Labour Standards

劳工准则

–

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

劳工准则

No such incidents were

reported during the

Reporting Period.

于报告期间内，没有发

现相关违规情况。

75Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Subject Areas, Aspects, General Disclosures and KPIs

主要范畴、层面、一般披露及关键绩效指标

Relevant Section In

this Report

报告内相关章节

Remarks

备注

Operating Practices

营运惯例

Aspect B5:

Suply Chain

Management

层面B5：

General

Disclosure

一般披露

Policies on managing environmental and social risks of

the suply chain.

管理供应链的环境及社会风险政策。

Suply Chain

Management

供应链管理

–

供应链管理KPI B5.1

关键绩效

指标B5.1

Number of supliers by geographical region.

按地区划分的供应商数目

Suply Chain

Management

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.

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。

Suply Chain

Management

供应链管理

–

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.

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。

Suply Chain

Management

供应链管理

–

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.

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。

Suply Chain

Management

供应链管理

–

76North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Subject Areas, Aspects, General Disclosures and KPIs

主要范畴、层面、一般披露及关键绩效指标

Relevant Section In

this Report

报告内相关章节

Remarks

备注

Aspect B6:

Product

Responsibility

层面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.

已售或已运送产品总数中因安全与健康理由而需回收

的百分比。

Product Responsibility

产品责任

–

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.

接获关于产品及收到的投诉数目以及应对方法。

Product Responsibility

产品责任

–

KPI B6.3

关键绩效

指标B6.3

Description of practices relating to observing and

protecting intelectual property rights.

描述与维护及保障知识产权有关的惯例。

Product Responsibility

产品责任

–

KPI B6.4

关键绩效

指标B6.4

Description of quality asurance proces and recal

procedures.

描述质量检定过程及产品回收程序。

Product Responsibility

产品责任

–

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.

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。

Product Responsibility

产品责任

–

77Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Subject Areas, Aspects, General Disclosures and KPIs

主要范畴、层面、一般披露及关键绩效指标

Relevant Section In

this Report

报告内相关章节

Remarks

备注

Aspect

B7: Anti-

Coruption

层面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.

于报告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。

Anti-coruption

反贪污

No concluded legal

cases regarding corupt

practices were brought

against the isuer or its

employes during the

Reporting Period.

于报告期间内，没有对

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.

描述防范措施及举报程序，以及相关执行及监察方

法。

Anti-coruption

反贪污

–

KPI B7.3

关键绩效

指标B7.3

Description of anti-coruption training provided to

directors and staf.

描述向董事及员工提供的反贪污培训。

Anti-coruption

反贪污

–

78North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Subject Areas, Aspects, General Disclosures and KPIs

主要范畴、层面、一般披露及关键绩效指标

Relevant Section In

this Report

报告内相关章节

Remarks

备注

Comunity

社区

Aspect B8:

Comunity

Investment

层面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.

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。

Comunity Investment

社区投资

–

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).

专注贡献范畴（如教育、环境事宜、劳工需求、健

康、文化、体育）。

Comunity Investment

社区投资

–

KPI B8.2

关键绩效

指标B8.2

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

focus area.

在专注范畴所动用资源（如金钱或时间）。

Comunity Investment

社区投资

–

79Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

APENDIX I: GRI CONTENT INDEX

Statement of use

使用声明

North Asia Strategic Holdings Limited has reported the information cited in this GRI content index for

the period from 1 April 2024 to 31 March 2025 with reference to the GRI Standards.

北亚策略控股有限公司已参考GRI准则标准报导2024年4月1日至2025年3月31日期间内，GRI内

容索引表中引述的资讯。

GRI 1 used

使用的GRI 1

GRI 1: Foundation 2021

GRI 1：基础2021

GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

General Disclosure

一般揭露

GRI 2: General

Disclosures 2021

GRI 2：一般揭露2021

2-1Organisational details

组织详细资讯

Board Statement; Reporting Scope

and Boundary; and Reporting Basis

and Principal

董事会声明；报告范围及边界；及

汇报基础及原则

2-2Entities included in the organisation’s sustainability reporting

组织永续报导中包含的实体

Reporting Scope and Boundary

报告范围及边界

2-3Reporting period, frequency and contact point

报导期间、频率及联络人

Reporting Period; Reporting Basis

and Principal; and Information and

Fedbacks

报告期；汇报基础及原则；及反馈

意见

2-4Restatements of information

资讯重编

Fotnotes

注脚

2-5External asurance

外部保证╱确信

The Group has considered seking

external asurance for the ESG

report in future.

本集团考虑日后为环境、社会及管

治报告寻求外部保证。

附录二：GRI内容索引

80North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

2-6Activities, value chain and other busines relationships

活动、价值链和其他商业关系

Suply Chain Management

and 2024/25 Anual Report –

Management Discusion and

Analysis

供应链管理；及2024/25年报 – 管理

层讨论及分析

2-7Employes

员工

Employment

雇佣

2-8Workers who are not employes

非员工的工作者

Al the workers performing work for

the Group are employes.

所有为本集团工作的工人都是雇员。

2-9Governance structure and composition

治理结构及组成

2024/25 Anual Report – Corporate

Governance Report

2024/25年报 – 企业管治报告

2-10Nomination and selection of the highest governance body

最高治理单位的提名与遴选

2024/25 Anual Report – Corporate

Governance Report

2024/25年报 – 企业管治报告

2-11Chair of the highest governance body

最高治理单位的主席

2024/25 Anual Report – Corporate

Governance Report

2024/25年报 – 企业管治报告

2-12Role of the highest governance body in overseing the

management of impacts

最高治理单位于监督冲击管理的角色

ESG Governance Structure and

2024/25 Anual Report – Corporate

Governance Report

ESG管治架构及2024/25年报 –

企业管治报告

2-13Delegation of responsibility for managing impacts

冲击管理的负责人

ESG Governance Structure and

2024/25 Anual Report – Corporate

Governance Report

ESG管治架构及2024/25年报 –

企业管治报告

81Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

2-14Role of the highest governance body in sustainability reporting

最高治理单位于永续报导的角色

Board Statement and ESG

Governance Structure

董事会声明及ESG管治架构

2-15Conflicts of interest

利益冲突

2024/25 Anual Report – Corporate

Governance Report

2024/25年报 – 企业管治报告

2-16Comunication of critical concerns

沟通关键重大事件

ESG Governance Structure;

Stakeholder Engagement;

Employment; and Anti-coruption

ESG管治架构；持份者参与；雇佣；

及反贪污

2-17Colective knowledge of the highest governance body

最高治理单位的群体智识

2024/25 Anual Report – Corporate

Governance Report

2024/25年报 – 企业管治报告

2-18Evaluation of the performance of the highest governance body

最高治理单位的绩效评估

2024/25 Anual Report – Corporate

Governance Report

2024/25年报 – 企业管治报告

2-19Remuneration policies

薪酬政策

2024/25 Anual Report – Corporate

Governance Report

2024/25年报 – 企业管治报告

2-20Proces to determine remuneration

薪酬决定流程

2024/25 Anual Report – Corporate

Governance Report

2024/25年报 – 企业管治报告

82North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

2-21Anual total compensation ratio

年度总薪酬比率

N/A: These metrics are afected by

a range of factors including market

trend and inflation rate. The Group

provides competitive compensation

with market benchmarking to ensure

competitivenes. The Group has

disclosed the Directors’ remuneration

in 2024/25 Anual Report –

Corporate Governance Report.

不适用：这些指标受到一系列因素

的影响，包括市场趋势和通货膨胀

率。本集团以市场基准比较提供有

竞争力的薪酬以确保竞争力。本集

团已于2024/25年报 – 企业管治报告

披露董事薪酬。

2-22Statement on sustainable development strategy

永续发展策略的声明

Board Statement; and ESG

Governance Structure

董事会声明；及ESG管治架构

2-23Policy comitments

政策承诺

Labour Standards

劳工准则

2-24Embeding policy comitments

纳入政策承诺

Labour Standards

劳工准则

2-25Proceses to remediate negative impacts

补救负面冲击的程序

Stakeholder Engagement;

Employment; and Anti-coruption

持份者参与；雇佣；及反贪污

2-26Mechanisms for seking advice and raising concerns

寻求建议和提出疑虑的机制

Stakeholder Engagement;

Employment; and Anti-coruption

持份者参与；雇佣；及反贪污

83Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

2-27Compliance with laws and regulations

法规遵循

There were no significant instances

of non-compliance with laws and

regulations or no fines were paid

during the Reporting Period.

报告期内，本集团并无重大违法违

规及罚款情况。

2-28Membership asociations

公协会的会员资格

The Group does not have a

significant role in the governance

body.

本集团在管治机构中并无重要角色。

2-29Aproach to stakeholder engagement

利害关系人议合方针

Stakeholder Engagement

持份者参与

2-30Colective bargaining agrements

团体协约

There are no formal colective

bargaining agrements in place within

our Group. Al of our employes have

the right and fredom to form and

join trade unions.

在本集团内并没有正式的团体协

约。我们所有的员工都有权组建以

及加入工会的自由。

Material Topics

重大主题

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-1Proces to determine material topics

决定重大主题的流程

Materiality Asesment; and

Stakeholder Engagement

重要性评估；及持份者参与

3-2List of material topics

重大主题列表

Materiality Asesment

重要性评估

84North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

GRI 205: Anti-coruption 2016

GRI 205：反贪腐2016

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Stakeholder Engagement; and Anti-

coruption

持份者参与；及反贪污

205-1Operations asesed for risks related to coruption

已进行贪腐风险评估的营运据点

Sustainability asesment including

anti-coruption related aspect was

conducted by 3rd party consultant.

The Group has implemented relevant

policies during its operations. It

is predicted that the risk related

to coruption is insignificant. The

Group wil consider to enhance the

asesment procedure including risk

asesment in the future.

可持续发展评估包括与反贪污有关

的方面，已由第三方顾问进行。本

集团在营运过程中执行了相关政

策。预计与贪污有关的风险并不重

大。本集团将考虑在未来加强包括

风险评估在内的评估程序。

205-2Comunication and training about anti-coruption policies and

procedures

有关反贪腐政策和程序的沟通及训练

Anti-coruption policies

and procedures have ben

comunicated to al board

members, al employes including

new stafs and al busines partners.

The Group is considering aranging

anti-coruption training in the future.

反贪污政策和程序已传达给所有董

事会成员、所有员工（包括新员工）

和所有商业伙伴。本集团正在考虑

在未来安排反贪污培训。

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GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

205-3Confirmed incidents of coruption and actions taken

已确认的贪腐事件及采取的行动

The Group has no confirmed

incidents of coruption during the

Reporting Period.

报告期内，本集团并无已确认的贪

污事件。

GRI 302: Energy 2016

GRI 302：能源2016

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Use of Resources; and The

Environment and Natural Resources

资源使用；及环境及天然资源

302-1Energy consumption within the organisation

组织内部的能源消耗量

Use of Resources

资源使用

302-3Energy intensity

能源密集度

Use of Resources

资源使用

GRI 303: Water and

Efluent 2018

GRI 303：水与放流水

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Use of Resources

资源使用

303-5Water consumption

耗水量

Use of Resources

资源使用

GRI 305: Emisions 2016

GRI 305：排放2016

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Emision Management; and The

Environment and Natural Resources

排放管理；及环境及天然资源

305-1Direct (Scope 1) GHG emisions

直接（范畴一）温室气体排放

Emision Management

排放管理

86North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

305-2Energy indirect (Scope 2) GHG emisions

能源间接（范畴二）温室气体排放

Emision Management

排放管理

305-3Other indirect (Scope 3) GHG emisions

其他间接（范畴三）温室气体排放

Emision Management

排放管理

305-4GHG emisions intensity

温室气体排放强度

Emision Management

排放管理

305-7Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant

air emisions

氮氧化物(NOx)、硫氧化物(SOx)，及其它显著的气体排放

Emision Management

排放管理

GRI 306: Waste 2020

GRI 306：废弃物2020

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Emision Management; and

The Environment and Natural

Resources

排放管理；及环境及天然资源

306-3Waste generated

废弃物的产生

Emision Management

排放管理

306-4Waste diverted from disposal

废弃物的处置移转

Emision Management

排放管理

GRI 401: Employment 2016

GRI 401：劳雇关系2016

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Employment

雇佣

401-1New employe hires and employe turnover

新进员工和离职员工

Employment

雇佣

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GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

401-2Benefits provided to ful-time employes that are not

provided to temporary or part-time employes

提供给全职员工（不包括临时或兼职员工）的福利

Employment

雇佣

401-3Parental leave

育婴假

Employment

雇佣

GRI 402: Labour Management Relations 2016

GRI 402：劳资关系2016

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Labour Standards

雇佣

402-1Minimum notice periods regarding operational changes

关于营运变化的最短预告期

Labour Standards;

雇佣；及

There is no formal colective

bargaining agrement in place

within our Group. Al our

employes have the right and

fredom to form and join trade

unions.

在本集团内并没有正式的团体协

约。我们所有的员工都有权组建以

及加入工会的自由。

GRI 403: Ocupational Health and Safety 2018

GRI 403：职业安全衞生2018

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Health and Safety

健康及安全

403-1Ocupational health and safety management system

职业安全卫生管理系统

Health and Safety

健康及安全

88North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

403-2Hazard identification, risk asesment, and incident

investigation

危害辨识、风险评估、及事故调查

Health and Safety;

健康及安全；及

The Group engaged 3rd

party consultant to cary out

sustainability asesment

(including ocupational health

and safety aspect), reviewing

and ensuring the quality of the

proceses. The Group wil consider

to conduct further asesment in

the future.

本集团已聘请第三方顾问进行可持

续发展评估（包括职业健康与安全方

面），审查并确保流程的质量。集团

会考虑在未来进行进一步的评估。

403-3Ocupational health services

职业健康服务

Health and Safety

健康及安全

403-4Worker participation, consultation, and comunication on

ocupational health and safety

有关职业安全卫生之工作者参与、咨商与沟通

There are no worker participation

and consultation of the

ocupational health and safety

management system; and no joint

management-worker health and

safety comite.

职业健康与安全管理系统没有工人

参与和咨询，也没有管理部门与工

人联合组成的健康与安全委员会。

403-5Worker training on ocupational health and safety

有关职业安全卫生之工作者训练

Health and Safety

健康及安全

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GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

403-9Work-related injuries

职业伤害

No work-related injuries were

ocured during the Reporting

Period. There are no significant

work-related hazards that pose

a risk of high-consequence injury

based on the Group’s operation.

(Note: Workers normaly work 8

hours per day)

报告期内并无发生工伤事故。根据

集团的营运情况，集团营运不存在

构成高后果工伤风险的重大工作危

害。（注：工人通常每天工作8小时）

The Group strictly abides by al the

aplicable laws and regulations,

as set out in the countries and

regions where the Group operates

to eliminate work-related hazards

and risks.

集团严格遵守业务所在国家和地区

的所有适用法律和法规，消除与工

作有关的危害和风险。

GRI 404: Training and Education 2016

GRI 404：训练与教育2016

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Development and Training

发展及培训

404-1Average hours of training per year per employe

每名员工每年接受训练的平均时数

Development and Training

发展及培训

90North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

404-2Programs for upgrading employe skils and transition

asistance programs

提升员工职能及过渡协助方案

The Group has yet to conduct

transition asistance program in

the Reporting Period. Relevant

program may be considered in the

future.

报告期内，本集团尚未开展过渡协

助方案。未来可能会考虑开展相关

计划。

404-3Percentage of employes receiving regular performance

and carer development reviews

定期接受绩效及职业发展检核的员工百分比

Development and Training

发展及培训

GRI 405: Diversity and Equal Oportunity 2016

GRI 405：员工多元化与平等机会2016

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Employment

雇佣

405-1Diversity of governance bodies and employes

治理单位与员工的多元化

2024/25 Anual Report –

Corporate Governance Report;

and Employment

2024/25年报 – 企业管治报告；及雇

佣

GRI 406: Non-discrimination 2016

GRI 406：不歧视2016

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Employment

雇佣

406-1Incidents of discrimination and corective actions taken

歧视事件以及组织采取的改善行动

The Group has no incidents of

discrimination during the Reporting

Period.

报告期内，本集团并无发生歧视事

件。

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GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

GRI 407: Fredom of Asociation and Colective Bargaining 2016

GRI 407：结社自由与团体协商2016

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Suply Chain Management

供应链管理

407-1Operations and supliers in which the right to fredom of

asociation and colective bargaining may be at risk

可能面临结社自由及团体协商风险的营运据点或供应商

The Group has no colective

bargaining related policies and

practices. Al supliers have

the rights to exercise fredom

of asociation and colective

bargaining.

在本集团内并没有团体协商相关的

政策和做法。所有供应商都有权行

使结社自由和团体协商。

GRI 408: Child Labor 2016

GRI 408：童工2016

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Labour Standards

雇佣

408-1Operations and supliers at significant risk for incidents of

child labour

营运据点和供应商使用童工之重大风险

There was no significant non-

compliance case relating to child

labour on both ours and our

supliers’ operations during the

Reporting Period.

报告期内，本集团没有发现我们和

供应商的业务与童工有关的重大违

规案例。

92North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

GRI 414: Suplier Social Asesment 2016

GRI 414：供应商社会评估2016

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Suply Chain Management

供应链管理

414-1New supliers that were screned using social criteria

使用社会标准筛选新供应商

ESG related factors were

considered in the new suplier

selection progres to ensure

quality of supliers and potentialy

mitigate the environmental and

social risks in suply chain.

在选择新供应商的过程中，我们也

考虑了与ESG相关的因素，以确保

供应商的质量，并降低供应链中的

环境和社会风险。

414-2Negative social impacts in the suply chain and actions

taken

供应链中负面的社会冲击以及所采取的行动

No suplier was identified with

significant social impact during the

Reporting Period.

报告期内，本集团没有发现供应商

对社会方面产生重大影响。

93Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

GRI 416: Customer Health and Safety 2016

GRI 416：顾客健康与安全2016

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Product Responsibility

产品责任

416-1Asesment of the health and safety impacts of product

and service categories

评估产品和服务类别对健康和安全的冲击

The Group obtained ISO

9001:2015 Quality Management

System to ensure the reliability

and quality of our products and

services. During the Reporting

Period, the Group did not receive

any material product and service-

related complaint. The Group wil

consider aplying asesment

progres regarding improvement

of health and safety impacts of

product and services in the future.

本集团取得了ISO 9001:2015质量管

理体系认证，以确保产品和服务的

可靠性和质量。报告期内，本集团

未收到任何与产品和服务相关的重

大投诉。未来，集团将考虑在产品

和服务的健康与安全影响改善方面

应用评估进展。

416-2Incidents of non-compliance concerning the health and

safety impacts of products and services

违反有关产品与服务的健康和安全法规之事件

There was no incident of non-

compliance with regulations

resulting in a fine or penalty and

warning, and no incident of non-

compliance with voluntary codes

during the Reporting Period.

在报告期内，本集团没有发生因违

反法规而被罚款或处罚和警告的事

件，也没有发生违反自愿性规约的

事件。

94North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

GRI Standard

GRI准则

Disclosure

揭露项目

Location/Explanation

位置╱说明

GRI 418: Customer Privacy 2016

GRI 418：客户私隐2016

GRI 3: Material

Topics 2021

GRI 3：重大主题2021

3-3Management of material topics

重大主题管理

Product Responsibility

产品责任

418-1Substantiated complaints concerning breaches of customer

privacy and loses of customer data

经证实侵犯客户隐私或遗失客户资料的投诉

The Group did not receive

any substantiated complaints

concerning breaches of customer

privacy and loses of customer

data during the Reporting Period.

报告期内，本集团并无经证实侵犯

客户隐私或遗失客户资料的投诉。

APENDIX I: TCFD CONTENT INDEX

TCFD’s core

element

气候相关财务信

息披露核心要素

Disclosure

披露

Section of the Report

本报告章节

Governance

治理

a)Describe the board’s oversight of climate-related risks and

oportunities

描述董事会对气候相关风险与机遇的监督情况

Board Statement; and ESG

Governance Structure

董事会声明；及ESG管治架构

b)Describe management’s role in asesing and managing climate-

related risks and oportunities

描述管理阶层在评估和管理气候相关风险与机遇的角色

Board Statement; and ESG

Governance Structure

Strategy

策略

a)Describe the climate-related risks and oportunities the organisations

have identified over the short-, medium-, and long-term

描述组织所识别的短、中、长期气候相关风险与机遇

Climate Change

气候变化

b)Describe the impact of climate-related risks and oportunities on the

organisations’ busineses, strategy, and financial planing

描述组织在业务、策略和财务规划上与气候相关风险与机遇的冲击

Climate Change

气候变化

附录三：TCFD内容索引

95Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

TCFD’s core

element

气候相关财务信

息披露核心要素

Disclosure

披露

Section of the Report

本报告章节

c)Describe the resilience of the organisations’ strategy, taking into

consideration diferent climate-related scenarios, including a 2°C or

lower scenario

描述组织在策略上的韧性，并考虑不同气候相关情境（包括2°C或更严

苛的情境）

Climate Change

气候变化

Risk

Management

风险管理

a)Describe the organisations’ proceses for identifying and asesing

climate-related risks

描述组织在气候相关风险的识别和评估流程

Climate Change

气候变化

b)Describe the organisations’ proceses for managing climate-related

risks

描述组织在气候相关风险的管理流程

Climate Change

气候变化

c)Describe how proceses for identifying, asesing, and managing

climate-related risks are integrated into the organisations’ overal risk

management

描述气候相关风险的识别、评估和管理流程如何整合于组织的整体风

险管理制度中

Climate Change

气候变化

Metrics and

Targets

指标和目标

a)Describe the metrics used by the organisations to ases climate-

related risks and oportunities in line with its strategy and risk

management proces

揭露组织依循策略和风险管理流程进行评估气候相关风险与机遇所使

用的指标

Climate Change

气候变化

b)Disclose Scope 1, Scope 2, and, if apropriate, Scope 3 grenhouse

gas (GHG) emisions, and the related risks

揭露范畴1、范畴2和范畴3（如适用）温室气体排放和相关风险

Emision Management

排放管理

c)Describe the targets used by the organisations to manage climate-

related risks and oportunities and performance against targets

描述组织在管理气候相关风险与机遇所使用的目标，以及落实该目标

的表现

Climate Change

气候变化

96North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

APENDIX IV: SDGs CONTENT INDEX

SDG

可持续发展目标

Relevant Target(s)

相应的目标

Area of Focus

重点领域

Section of the Report

本报告章节

•

SDG 3: 良好健康与福祉

3.3

End the epidemics of AIDS,

tuberculosis, malaria and neglected

tropical diseases and combat

hepatitis, water-borne diseases and

other comunicable diseases

消除爱滋病、结核病、疟疾和被忽视

的热带疾病的流行，并防治肝炎、水

传播疾病和其他传染病

3.4

Reduce by one third premature

mortality from non-comunicable

diseases through prevention and

treatment and promote mental health

and wel-being

透过预防、治疗及促进身心健康，将

非传染性疾病导致的过早死亡减少三

分之一

• Health and safety policy

健康及安全政策

• Ocupational health services

职业健康服务

• Enhance employe wel-being

by creating a healthy, positive,

and vibrant work environment

that promotes mental health

提升员工福祉，创造健康、正

面、充满活力的工作环境，促进

员工的心理健康

Health and Safety

健康及安全

附录四：可持续发展目标内容索引

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SDG

可持续发展目标

Relevant Target(s)

相应的目标

Area of Focus

重点领域

Section of the Report

本报告章节

•

SDG 4: 优质教育

4.4

Substantialy increase the

number of youth and adults who

have relevant skils, including

technical and vocational skils,

for employment, decent jobs and

entrepreneurship

大幅增加掌握就业、体面工作和创业

所需相关技能，包括技术性和职业性

技能的青年和成年人数

4.5

Eliminate gender disparities in

education and ensure equal

aces to al levels of education

and vocational training for the

vulnerable, including persons with

disabilities, indigenous peoples and

children in vulnerable situations

消除教育中的性别差距，确保残疾人

士、原住民和有需要帮助的儿童等弱

势群体平等获得各级教育和职业培训

• Donate to the charity fund to

suport educational equality

for individuals with special

neds, enhancing their learning

oportunities through training

programs and voluntary

educational asistance

向慈善基金捐款，支持推动有特

别需要人士教育平等，透过培训

和助学义教提升他们的学习机会

• On-boarding programe

入职计划

• Comprehensive anual training

for employes

全面的员工年度培训

Comunity Investment; and

Development and Training

社区投资；及发展及培训

SDG 5: 性别平等

5.1

End al forms of discrimination

against al women and girls

everywhere

在全球消除对妇女和女孩一切形式的

歧视

• Comprehensive HR policies

全面的人力资源政策

• Promotion of gender diversity

推广性别多元

• Grievance system for improper

acts

针对不当行为的申诉系统

Employment

雇佣

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ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

SDG

可持续发展目标

Relevant Target(s)

相应的目标

Area of Focus

重点领域

Section of the Report

本报告章节

•

SDG 8: 体面工作和

经济增长

8.2

Achieve higher levels of economic

productivity through diversification,

technological upgrading and

inovation

透过多样化经营、技术升级和创新，

实现更高水平的经济生产力

8.4

Improve global resources eficiency

in consumption and endeavour to

decouple economic growth from

environmental degradation

改善全球消费和生产的资源使用效

率，努力使经济成长和环境退化脱钩

8.7

Take imediate and efective

measures to eradicate forced

labour, end modern slavery and

human traficking and secure the

prohibition and elimination of the

worst forms of child labour

立即采取有效措施，根除强制劳动、

现代奴隶制和贩卖人口，禁止和消除

最恶劣形式的童工

8.8

Protect labour rights and

promote safe and secure working

environments for al workers

保护劳工权利，推动为所有工人创造

安全和有保障的工作环境

• Research and Development

研究与开发

• Emision management and

resources eficiency strategy

排放管理和资源效率策略

• Health and safety policy

健康和安全政策

• Comprehensive HR policies to

protect labour rights

保护劳工权利的全面的人力资源

政策

• Prohibition of forced labour

and child labour

禁止强迫劳动和童工

Awards and Recognitions;

Environmental Protection;

Employment; Health and Safety;

and Labour Standards

奖项及荣誉；环境保护；雇佣；健康

及安全；及劳工准则

SDG 9: 产业、创新和

基础设施

9.5

Enhance scientific research,

upgrade the technological

capabilities of industrial sectors

加强科学研究，提升工业部门的技术

能力

• Research and Development

研究与开发

Awards and Recognitions

奖项及荣誉

99Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

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可持续发展目标

Relevant Target(s)

相应的目标

Area of Focus

重点领域

Section of the Report

本报告章节

•

SDG 10: 减少不平等

10.2

Empower and promote the social,

economic and political inclusion

of al, irespective of age, sex,

disability, race, ethnicity, origin,

religion or economic or other status

增强所有人的权能，促进他们融入社

会、经济和政治生活，而不论其年

龄、性别、残疾与否、种族、族裔、

出身、宗教信仰、经济地位或其他任

何区别

10.3

Ensure equal oportunity and

reduce inequalities of outcome,

including by eliminating

discriminatory laws, policies

and practices and promoting

apropriate legislation, policies and

action in this regard

确保机会均等，减少结果不平等现

象，包括取消歧视性法律、政策和做

法，推动与上述努力相关的适当立

法、政策和行动

• Comprehensive HR policies

全面的人力资源政策

• Equal Employment

Oportunity policy

平等机会政策

• Comitment to human rights

对人权的承诺

• Donate to charitable funds

to suport social integration

projects for people with

special neds

向慈善基金捐款，支持针对有特

别需要人士的社会融合项目

Employment; Labour Standards;

and Comunity Investment

雇佣；劳工准则；及社区投资

SDG 11: 可持续城市和

社区

11.6

Reduce the adverse per capita

environmental impact of cities,

including by paying special atention

to air quality and municipal and

other waste management

减少城市的人均负面环境影响，包括

特别关注空气质量，以及城市废物管

理等

• Emision management

排放管理

• Resource usage eficiency

资源使用效益

Emision Management; Use of

Resource

排放管理；及资源使用

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可持续发展目标

Relevant Target(s)

相应的目标

Area of Focus

重点领域

Section of the Report

本报告章节

•

SDG 12: 负责任消费和

生产

12.2

Achieve the sustainable

management and eficient use of

natural resources

实现自然资源的可持续管理和高效利

用

12.4

Achieve the environmentaly

sound management of chemicals

and al wastes throughout their

lifecycle, in acordance with agred

international frameworks, and

significantly reduce their release

to air, water and soil in order to

minimise their adverse impacts on

human health and the environment

根据商定的国际框架，实现化学品和

所有废物在整个存在周期的无害环境

管理，并大幅减少它们排入大气以及

渗漏到水和土壤的机率，尽可能降低

它们对人类健康和环境造成的负面影

响

12.5

Substantialy reduce waste

generation through prevention,

reduction, recycling and reuse

透过预防、减少、回收和再利用，大

幅减少废物的产生

12.7

Promote public procurement

practices that are sustainable, in

acordance with national policies

and priorities

根据国家政策和优先事项，推行可持

续的公共采购做法

• Eficient use of resources and

waste management

有效利用资源和废物管理

• Environmental Management

System with ISO certification

通过ISO认证的环境管理体系

• Procurement procedures

采购政策

Environmental Protection;

Corporate Environmental Policy;

and Suply Chain Management

环境保护；企业环境政策；及供应链

管理

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Relevant Target(s)

相应的目标

Area of Focus

重点领域

Section of the Report

本报告章节

•

SDG 13: 气候行动

13.2

Integrate climate change measures

into policies, strategies and

planing

将应对气候变化的举措纳入国家政

策、战略和规划

• Reach carbon neutrality with

near- and long-term emision

reduction target seting

通过近期和长期减排目标设定实

现碳中和

• Climate-related risk

asesment

气候相关风险评估

Climate Change; Environmental

Protection

气候变化；环境保护

SDG 14: 水下生物

14.1

Prevent and reduce marine

polution of al kinds, in particular

from land-based activities, including

marine debris and nutrient polution

预防和大幅减少各类海洋污染，特别

是陆上活动造成的污染，包括海洋废

弃物污染和营养盐污染

• Comply with relevant

regulation e.g. water polution

control ordinance

遵守相关法规，如水污染管制条

例

Environmental Protection

环境保护

SDG 16: 和平、正义与强

大机构

16.5

Substantialy reduce coruption and

bribery in al their forms

大幅减少一切形式的贪污和贿赂行为

’s Code of Conduct

员工行为准则

• Whistle-blowing policy

举报政策

Anti-coruption

反贪污

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APENDIX V: GUIDANCE FOR ENTERPRISE ESG

DISCLOSURE CONTENT INDEX

Level 1 Index

一级指标

Level 2 Index

二级指标

Level 3 Index

三级指标

Level 4 Index

四级指标

Index nature

指标性质

Report Section

报告章节

E Environment

E 环境

E.1 Resource

consumption

E.1 资源消耗

E.1.1 Water

resources

E.1.1 水资源

E.1.1.1 Water usage

management

E.1.1.1水资源使用管理

Qualitative

定性

Use of Resources

资源使用

E.1.1.2 Fresh water

consumption

E.1.1.2新鲜水用量

Quantitative

定量

Use of Resources

资源使用

E.1.1.3 Recycled

water consumption

E.1.1.3循环用水量

Quantitative

定量

Due to the nature of our

busines, we did not

recycle any water during

the Reporting Period.

由于我们的业务性质，

我们于报告期内并无循

环用水。

E.1.1.4 The

percentage of total

recycled water to total

water consumption

E.1.1.4循环用水总量占

总耗水量的比例

Quantitative

定量

Due to the nature of our

busines, we did not

recycle any water during

the Reporting Period.

由于我们的业务性质，

我们于报告期内并无循

环用水。

E.1.1.5 Water

consumption intensity

E.1.1.5水资源消耗强度

Quantitative

定量

Use of Resources

资源使用

附录五：企业ESG披露指南内容索引

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E.1.2 Materials

E.1.2 物料

E.1.2.1 Material usage

management

E.1.2.1物料使用管理

Qualitative

定性

Due to the nature of

our busines, the use

of packaging material is

considered imaterial.

由于我们业务的性质，

包装材料的使用被视为

是无关紧要的。

E.1.2.2 Consumption

of non-renewable

materials

E.1.2.2不可再生物料消

耗量

Quantitative

定量

Due to the nature of

our busines, the use

of packaging material is

considered imaterial.

由于我们业务的性质，

包装材料的使用被视为

是无关紧要的。

E.1.2.3 Consumption

of toxic and

hazardous materials

E.1.2.3有毒有害物料消

耗量

Quantitative

定量

Due to the nature of

our busines, the use

of packaging material is

considered imaterial.

由于我们业务的性质，

包装材料的使用被视为

是无关紧要的。

E.1.2.4 Material

consumption intensity

E.1.2.4物料消耗强度

Quantitative

定量

Due to the nature of

our busines, the use

of packaging material is

considered imaterial.

由于我们业务的性质，

包装材料的使用被视为

是无关紧要的。

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Index nature

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Report Section

报告章节

E.1.3 Energy

E.1.3 能源

E.1.3.1 Energy usage

management

E.1.3.1能源使用管理

Qualitative

定性

Use of Resources

资源使用

E.1.3.2 Non-

renewable energy

consumption

E.1.3.2不可再生能源消

耗量

Quantitative

定量

Use of Resources

资源使用

E.1.3.3 Energy

consumption intensity

E.1.3.3能源消耗密度

Quantitative

定量

Use of Resources

资源使用

E.1.3.4 Energy saving

management

E.1.3.4节能管理

Qualitative/

Quantitative

定性╱定量

Use of Resources; and

The Environment and

Natural Resources

资源的使用；及环境及

天然资源

E.1.4 Other

natural resources

E.1.4 其他自然资源

E.1.4.1 Other

natural resource

management

E.1.4.1其他自然资源

管理

Qualitative/

Quantitative

定性╱定量

Due to the nature of our

busines, other nature

resource management is

considered imaterial.

由于我们业务的性质，

其他自然资源管理被视

为是无关紧要的。

E.2 Polution

prevention

E.2污染防治

E.2.1 Wastewater

E.2.1废水

E.2.1.1 Wastewater

discharge compliance

E.2.1.1废水排放达标情

况

Qualitative

定性

Emision Management;

and Use of Resources

排放管理；及资源使用

E.2.1.2 Wastewater

management

E.2.1.2废水管理

Qualitative

定性

Emision Management;

and Use of Resources

排放管理；及资源使用

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Report Section

报告章节

E.2.1.3 Amount of

wastewater discharge

E.2.1.3废水排放量

Quantitative

定量

N/A

不适用

E.2.1.4 Wastewater

discharge intensity

E.2.1.4废水排放强度

Quantitative

定量

N/A

不适用

E.2.1.5 Amount

of discharged

wastewater polutants

E.2.1.5废水污染物排放

量

Quantitative

定量

N/A

不适用

E.2.1.6 Wastewater

polutants discharge

intensity

E.2.1.6废水污染物排放

密度

Quantitative

定量

N/A

不适用

E.2.1.7 Wastewater

polutant discharge

concentrations

E.2.1.7废水污染物排放

浓度

Quantitative

定量

N/A

不适用

E.2.2 Exhaust gas

E.2.2废气

E.2.2.1 Exhaust gas

emision compliance

E.2.2.1废气排放达标情

况

Qualitative

定性

Emision Management

排放管理

E.2.2.2 Emision

management

E.2.2.2废气管理

Qualitative

定性

Emision Management

排放管理

E.2.2.3 Amount of air

polutant emisions

E.2.2.3废气污染物排放

量

Quantitative

定量

Emision Management

排放管理

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Index nature

指标性质

Report Section

报告章节

E.2.2.4 Air polutant

emisions intensity

E.2.2.4废气污染物排放

密度

Quantitative

定量

Emision Management

排放管理

E.2.2.5 Air

polutant emisions

concentrations

E.2.2.5废气污染物排放

浓度

Quantitative

定量

N/A

不适用

E.2.3 Solid waste

E.2.3固体废物

E.2.3.1 Solid waste

treatment compliance

E.2.3.1固体废物处置达

标情况

Qualitative

定性

Emision Management

排放管理

E.2.3.2 Non-

hazardous waste

management

E.2.3.2无害废物管理

Qualitative

定性

Emision Management

排放管理

E.2.3.3 Amount of

non-hazardous waste

disposed

E.2.3.3无害废物排放量

Quantitative

定量

N/A

不适用

E.2.3.4 Intensity of

non-hazardous waste

disposed

E.2.3.4无害废物排放密

度

Quantitative

定量

Emision Management

排放管理

E.2.3.5 Hazardous

waste management

E.2.3.5有害废物管理

Qualitative

定性

Emision Management

排放管理

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报告章节

E.2.3.6 Amount of

hazardous waste

disposed

E.2.3.6有害废物排放量

Quantitative

定量

Emision Management

排放管理

E.2.3.7 Intensity of

hazardous waste

disposed

E.2.3.7有害废物排放密

度

Quantitative

定量

Emision Management

排放管理

E.2.4 Other

polutants

E.2.4其他污染物

E.2.4.1 Other

polutants

management

E.2.4.1其他污染物管理

Qualitative

定性

N/A

不适用

E.3 Climate

change

E.3气候变化

E.3.1 Grenhouse

gases emisions

E.3.1温室气体排放

E.3.1.1 Sources and

types of grenhouse

gases

E.3.1.1温室气体来源与

类型

Qualitative

定性

Emision Management

排放管理

E.3.1.2 Amount of

Scope 1 grenhouse

gas emisions

E.3.1.2范畴一温室气体

排放量

Quantitative

定量

Emision Management

排放管理

E.3.1.3 Amount of

Scope 2 grenhouse

gas emisions

E.3.1.3范畴二温室气体

排放量

Quantitative

定量

Emision Management

排放管理

E.3.1.4 Amount of

Scope 3 grenhouse

gas emisions

E.3.1.4范畴三温室气体

排放量

Quantitative

定量

Emision Management

排放管理

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一级指标

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二级指标

Level 3 Index

三级指标

Level 4 Index

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Index nature

指标性质

Report Section

报告章节

E.3.1.5 Grenhouse

gases emisions

intensity

E.3.1.5温室气体排放密

度

Quantitative

定量

Emision Management

排放管理

E.3.2 Emision

reduction

management

E.3.2减排管理

E.3.2.1 Grenhouse

gases emision

reduction

management

E.3.2.1温室气体减排管

理

Qualitative

定性

Emision Management;

and The Environmental

and Natural Resources

排放管理；及环境及天

然资源

E.3.2.2 Investment

on grenhouse gases

emision reduction

E.3.2.2温室气体减排投

资

Quantitative

定量

The Group has

no investment on

grenhouse gases

emision reduction

during the Reporting

Period.

报告期内，本集团并无

温室气体减排投资。

E.3.2.3 Amount of

grenhouse gases

emision reduction

E.3.2.3温室气体减排量

Quantitative

定量

Emision Management

排放管理

E.3.2.4 Grenhouse

gases emision

reduction intensity

E.3.2.4温室气体减排密

度

Quantitative

定量

Emision Management

排放管理

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Index nature

指标性质

Report Section

报告章节

S Social

S社会

S.1 Employe

rights

S.1员工权益

S.1.1 Staf

recruitment and

employment

S.1.1员工招聘与就

S.1.1.1 Enterprise

recruitment policy

S.1.1.1企业招聘政策

Qualitative

定性

Development and

Training

发展及培训

业S.1.1.2 Employe

diversity and equality

S.1.1.2员工多元化与平

等

Quantitative/

Qualitative

定量╱定性

Employment

雇佣

S.1.1.3 Employe

turnover

S.1.1.3员工流动率

Quantitative

定量

Employment

雇佣

S.1.2 Employe

protection

S.1.2员工保障

S.1.2.1 Employe

democratic

management

S.1.2.1员工民主管理

Quantitative/

Qualitative

定量╱定性

Employment

雇佣

S.1.2.2 Working

hours, rest and

holidays

S.1.2.2工作时间和休息

休假

Quantitative/

Qualitative

定量╱定性

Employment

雇佣

S.1.2.3 Employe

remuneration and

benefits

S.1.2.3员工薪酬与福利

Qualitative

定性

Employment

雇佣

S.1.2.4 Employment

situation of enterprise

and its partners

S.1.2.4企业及合作方用

工情况

Quantitative/

Qualitative

定量╱定性

Labour Standards

劳工准则

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报告章节

S.1.2.5 Employe

satisfaction survey

S.1.2.5员工满意度调查

Quantitative/

Qualitative

定量╱定性

N/A

不适用

S.1.3 Employe

health and safety

S.1.3员工健康与安

全

S.1.3.1 Employe

ocupational

health and safety

management

S.1.3.1员工职业健康安

全管理

Quantitative/

Qualitative

定量╱定性

Health and Safety

健康及安全

S.1.3.2 Employe

safety risk prevention

and control

S.1.3.2员工安全风险防

控

Quantitative/

Qualitative

定量╱定性

Health and Safety

健康及安全

S.1.3.3 Response to

safety incidents and

work-related injuries

S.1.3.3安全事故及工伤

应对

Quantitative/

Qualitative

定量╱定性

The Group has no safety

incidents and work-

related injuries during

the Reporting Period.

报告期内，本集团并无

发生安全事故及工伤事

故。

S.1.3.4 Employe

mental health suport

S.1.3.4员工心理健康援

助

Quantitative/

Qualitative

定量╱定性

N/A

不适用

111Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Level 1 Index

一级指标

Level 2 Index

二级指标

Level 3 Index

三级指标

Level 4 Index

四级指标

Index nature

指标性质

Report Section

报告章节

S.1.4 Staf

development

S.1.4员工发展

S.1.4.1 Staf incentive

and promotion policy

S.1.4.1员工激励及晋升

政策

Qualitative

定性

Employment

雇佣

S.1.4.2 Staf training

S.1.4.2员工培训

Quantitative/

Qualitative

定量╱定性

Development and

Training

发展及培训

S.1.4.3 Staf carer

planing and

suporting to change

of role

S.1.4.3员工职业规划及

职位变动支持

Quantitative/

Qualitative

定量╱定性

Development and

Training

发展及培训

S.2 Product

responsibility

S.2产品责任

S.2.1 Production

specification

S.2.1生产规范

S.2.1.1 Production

standard

management policies

and measures

S.2.1.1生产规范管理政

策及措施

Qualitative

定性

Product Responsibility

产品责任

S.2.1.2 Intelectual

properties protection

S.2.1.2知识产权保障

Qualitative

定性

Product Responsibility

产品责任

S.2.2 Product

safety and quality

S.2.2产品安全与品

质

S.2.2.1 Product safety

and quality policies

S.2.2.1产品安全与品质

政策

Qualitative

定性

Product Responsibility

产品责任

S.2.2.2 Product

withdrawals and

recals

S.2.2.2产品撤回与召回

Quantitative/

Qualitative

定量╱定性

Product Responsibility

产品责任

112North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Level 1 Index

一级指标

Level 2 Index

二级指标

Level 3 Index

三级指标

Level 4 Index

四级指标

Index nature

指标性质

Report Section

报告章节

S.2.3 Customer

services and

rights

S.2.3客户服务与权

S.2.3.1 Customer

services

S.2.3.1客户服务

Qualitative

定性

Product Responsibility

产品责任

益S.2.3.2 Protection on

customer rights

S.2.3.2客户权益保障

Qualitative

定性

Product Responsibility

产品责任

S.2.3.3 Customer

complaints

S.2.3.3客户投诉

Quantitative/

Qualitative

定量╱定性

Product Responsibility

产品责任

S.3 Suply chain

management

S.3供应链管理

S.3.1 Supliers

management

S.3.1供应商管理

S.3.1.1 Number of

supliers and their

distributions

S.3.1.1供应商数量与分

布

Quantitative

定量

Suply Chain

Management

供应链管理

S.3.1.2 Supliers

selection and

management

S.3.1.2供应商选择与管

理

Qualitative

定性

Suply Chain

Management

供应链管理

S.3.1.3 ESG

Strategies on

supliers

S.3.1.3供应商ESG战略

Quantitative/

Qualitative

定量╱定性

Suply Chain

Management

供应链管理

113Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Level 1 Index

一级指标

Level 2 Index

二级指标

Level 3 Index

三级指标

Level 4 Index

四级指标

Index nature

指标性质

Report Section

报告章节

S.3.2 Suply

chain links

management

S.3.2供应链环节管

理

S.3.2.1 Procurement

and chanel

management

S.3.2.1采购与渠道管理

Qualitative

定性

Suply Chain

Management

供应链管理

S.3.2.2 Significant

risks and impacts

S.3.2.2重大风险与影响

Quantitative/

Qualitative

定量╱定性

Suply Chain

Management

供应链管理

S.4 Social

responses

S.4社会响应

S.4.1 Comunity

relationship

management

S.4.1社区关系管理

S.4.1.1 Comunity

engagement and

development

S.4.1.1社区参与和发展

Quantitative/

Qualitative

定量╱定性

N/A

不适用

S.4.1.2 Potential risks

of the busines to the

comunity in which it

operates

S.4.1.2企业对所在社区

的潜在风险

Quantitative/

Qualitative

定量╱定性

N/A

不适用

S.4.2 Civic

responsibility

S.4.2公民责任

S.4.2.1 Participation

in social welfare

activities

S.4.2.1社会公益活动参

与

Quantitative/

Qualitative

定量╱定性

N/A

不适用

S.4.2.2 National

strategy responses

S.4.2.2国家战略回应

Quantitative/

Qualitative

定量╱定性

N/A

不适用

S.4.2.3 Response to

public crisis

S.4.2.3应对公共危机

Quantitative/

Qualitative

定量╱定性

N/A

不适用

114North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Level 1 Index

一级指标

Level 2 Index

二级指标

Level 3 Index

三级指标

Level 4 Index

四级指标

Index nature

指标性质

Report Section

报告章节

G Governance

G治理

G.1 Governance

structure

G.1治理结构

G.1.1

Shareholders

(general) metings

G.1.1股东（大）会

G.1.1.1 Shareholder

composition and

shareholding

G.1.1.1股东构成及持股

情况

Quantitative/

Qualitative

定量╱定性

2024/25 Anual Report

– Report of the Directors

2024/25年报 – 董事会

报告书

G.1.1.2 Operational

procedures and

conditions of the

(general) meting of

shareholders

G.1.1.2股东（大）会运作

程式和情况

Quantitative/

Qualitative

定量╱定性

2024/25 Anual Report

– Corporate Governance

Report

2024/25年报 – 企业管

治报告

G.1.2 Board of

directors

G.1.2董事会

G.1.2.1 Composition

and background of

board members

G.1.2.1董事会成员构成

及背景

Quantitative/

Qualitative

定量╱定性

2024/25 Anual Report

– Profiles of Directors

and Senior Management

2024/25年报 – 董事及

高级管理人员资料

G.1.2.2 Operational

procedures and

conditions of the

board of directors

G.1.2.2董事会运作程式

和情况

Quantitative/

Qualitative

定量╱定性

2024/25 Anual Report

– Corporate Governance

Report

2024/25年报 – 企业管

治报告

G.1.2.3 Composition

and operation

of profesional

comites

G.1.2.3专业委员会构成

及运作

Quantitative/

Qualitative

定量╱定性

2024/25 Anual Report

– Corporate Governance

Report

2024/25年报 – 企业管

治报告

115Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

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一级指标

Level 2 Index

二级指标

Level 3 Index

三级指标

Level 4 Index

四级指标

Index nature

指标性质

Report Section

报告章节

G.1.3 Board of

supervisors

G.1.3监事会

G.1.3.1 Composition

and background of

the members of the

board of supervisors

G.1.3.1监事会成员构成

及背景

Quantitative/

Qualitative

定量╱定性

N/A

不适用

G.1.3.2 Operational

procedures and

conditions of the

board of supervisors

G.1.3.2监事会运作程式

和情况

Quantitative/

Qualitative

定量╱定性

N/A

不适用

G.1.4 Senior

management

G.1.4高级管理层

G.1.4.1 Composition

and background

of the senior

management

G.1.4.1高级管理层人员

构成及背景

Quantitative/

Qualitative

定量╱定性

2024/25 Anual Report

– Profiles of Directors

and Senior Management

2024/25年报 – 董事及

高级管理人员资料

G.1.4.2 Shareholding

of senior management

G.1.4.2高级管理层人员

持股

Quantitative

定量

N/A

不适用

G.1.5 Other

highest

governance

bodies

G.1.5其他最高治理

机构

G.1.5.1 Conditions

of other highest

governance bodies

G.1.5.1其他最高治理机

构情况

Qualitative

定性

ESG Governance

Structure

ESG管治架构

116North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Level 1 Index

一级指标

Level 2 Index

二级指标

Level 3 Index

三级指标

Level 4 Index

四级指标

Index nature

指标性质

Report Section

报告章节

G.2 Governance

mechanism

G.2治理机制

G.2.1 Compliance

management

G.2.1合规管理

G.2.1.1 Compliance

management system

G.2.1.1合规管理体系

Qualitative

定性

2024/25 Anual Report

– Corporate Governance

Report

2024/25年报 – 企业管

治报告

G.2.1.2 Compliance

risk identification and

asesment

G.2.1.2合规风险识别及

评估

Qualitative

定性

2024/25 Anual Report

– Corporate Governance

Report

2024/25年报 – 企业管

治报告

G.2.1.3 Compliance

risk response and

control

G.2.1.3合规风险应对及

控制

Qualitative

定性

2024/25 Anual Report

– Corporate Governance

Report

2024/25年报 – 企业管

治报告

G.2.1.4 Customers

privacy protection

G.2.1.4客户私隐保护

Quantitative/

Qualitative

定量╱定性

Product Responsibility

产品责任

G.2.1.5 Data security

G.2.1.5信息安全

Quantitative/

Qualitative

定量╱定性

Product Responsibility

产品责任

G.2.1.6 Compliance

efectivenes

evaluation and

enhancement

G.2.1.6合规有效性评价

及改进

Qualitative

定性

N/A

不适用

117Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Level 1 Index

一级指标

Level 2 Index

二级指标

Level 3 Index

三级指标

Level 4 Index

四级指标

Index nature

指标性质

Report Section

报告章节

G.2.1.7 Litigation and

penalty

G.2.1.7诉讼和处罚

Quantitative/

Qualitative

定量╱定性

The Group was not

involved in litigation

and penalty during the

Reporting Period.

报告期内，本集团并无

诉讼及处罚事项。

G.2.2 Risk

management

G.2.2风险管理

G.2.2.1 Risk

management system

G.2.2.1风险管理体系

Qualitative

定性

2024/25 Anual Report

– Corporate Governance

Report

2024/25年报 – 企业管

治报告

G.2.2.2 Major risk

identification and

prevention

G.2.2.2重大风险识别及

防范

Qualitative

定性

2024/25 Anual Report

– Corporate Governance

Report

2024/25年报 – 企业管

治报告

G.2.2.3 Related

transaction risks and

prevention

G.2.2.3关联交易风险及

防范

Quantitative/

Qualitative

定量╱定性

2024/25 Anual Report

– Notes to Financial

Statements

2024/25年报 – 财务报

表附注

G.2.2.4 Climate risk

identification and

prevention

G.2.2.4气候风险识别及

防范

Quantitative/

Qualitative

定量╱定性

Climate Change

气候变化

G.2.2.5 Digital

transformation risk

management

G.2.2.5数位化转型风险

管理

Quantitative/

Qualitative

定量╱定性

N/A

不适用

118North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Level 1 Index

一级指标

Level 2 Index

二级指标

Level 3 Index

三级指标

Level 4 Index

四级指标

Index nature

指标性质

Report Section

报告章节

G.2.2.6 Enterprise

emergency risk

management

G.2.2.6企业应急风险管

理

Qualitative

定性

N/A

不适用

G.2.3 Supervision

management

G.2.3监督管理

G.2.3.1 Audit system

and implementation

G.2.3.1审计制度及实施

Qualitative

定性

2024/25 Anual Report

– Independent Auditors’

Report

2024/25年报 – 独立核

数师报告

G.2.3.2 Acountability

system and

implementation

G.2.3.2问责制度及实施

Quantitative/

Qualitative

定量╱定性

2024/25 Anual Report

– Corporate Governance

Report

2024/25年报 – 企业管

治报告

G.2.3.3 Complaint,

whistle blowing

system and

implementation

G.2.3.3投诉、举报制度

及实施

Quantitative/

Qualitative

定量╱定性

Whistle-blowing Policy

举报政策

G.2.4 Information

disclosure

G.2.4信息披露

G.2.4.1 Information

disclosure system

G.2.4.1信息披露体系

Qualitative

定性

2024/25 Anual Report

– Corporate Governance

Report; and 2024/25

Anual Report –

Independent Auditors’

Report

2024/25年报 – 企业管

治报告；及2024/25年

报 – 独立核数师报告

119Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Level 1 Index

一级指标

Level 2 Index

二级指标

Level 3 Index

三级指标

Level 4 Index

四级指标

Index nature

指标性质

Report Section

报告章节

G.2.4.2

Implementation of

information disclosure

G.2.4.2信息披露实施

Qualitative

定性

Stakeholder

Engagement; and

2024/25 Anual Report

持份者参与；及

2024/25年报

G.2.5 Incentives

from senior

management

G.2.5高管激励

G.2.5.1 Senior

management

apointment and

dismisal system

G.2.5.1高管聘任与解聘

制度

Qualitative

定性

2024/25 Anual Report

– Corporate Governance

Report

2024/25年报 – 企业管

治报告

G.2.5.2 Remuneration

policy for senior

management

G.2.5.2高管薪酬政策

Qualitative

定性

2024/25 Anual Report

– Corporate Governance

Report

2024/25年报 – 企业管

治报告

G.2.5.3 The

corelation of senior

management

performance to ESG

goals

G.2.5.3高管绩效与ESG

目标的关联

Qualitative

定性

N/A

不适用

G.2.6 Busines

ethics

G.2.6商业道德

G.2.6.1 Code of

busines ethics and

code of conduct

G.2.6.1商业道德准则和

行为规范

Qualitative

定性

Anti-coruption

反贪污

G.2.6.2 Busines

ethics training

G.2.6.2商业道德培训

Quantitative

定量

Anti-coruption

反贪污

120North Asia Strategic Holdings Limited 北亚策略控股有限公司

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

环境、社会及管治报告

Level 1 Index

一级指标

Level 2 Index

二级指标

Level 3 Index

三级指标

Level 4 Index

四级指标

Index nature

指标性质

Report Section

报告章节

G.2.6.3 Measures

to avoid violations of

busines ethics

G.2.6.3避免违反商业道

德的措施

Qualitative

定性

Anti-coruption

反贪污

G.3 Governance

eficiency

G.3治理效能

G.3.1 Strategy

and culture

G.3.1战略与文化

G.3.1.1 Enterprise

strategy and busines

model analysis

G.3.1.1企业战略与商业

模式分析

Qualitative

定性

2024/25 Anual Report

– Chairlady’s Statement;

and 2024/25 Anual

Report – Management

Discusion and Analysis

2024/25年报 – 主席报

告书；及2024/25年报

– 管理层讨论及分析

G.3.1.2 Enterprise

culture establishment

G.3.1.2企业文化建设

Qualitative

定性

During the Reporting

Period, AMT has

anounced its corporate

purpose and value on its

oficial website.

报告期内，美亚科技在

其官方网站公布了企业

愿景和使命。

G.3.2 Inovative

development

G.3.2创新发展

G.3.2.1 Research

& Development

(R&D) and inovation

management system

G.3.2.1研发与创新管理

体系

Qualitative

定性

N/A

不适用

G.3.2.2 R&D

investment

G.3.2.2研发投入

Quantitative

定量

N/A

不适用

121Environmental, Social and Governance Report 2024/25 环境、社会及管治报告

Level 1 Index

一级指标

Level 2 Index

二级指标

Level 3 Index

三级指标

Level 4 Index

四级指标

Index nature

指标性质

Report Section

报告章节

G.3.2.3 Inovation

achievements

G.3.2.3创新成果

Quantitative

定量

Awards and

Recognitions; and

Product Responsibility

奖项及荣誉；及产品责

任

G.3.2.4 Management

of inovation

G.3.2.4管理创新

Qualitative

定性

N/A

不适用

G.3.3 Sustainable

development

G.3.3可持续发展

G.3.3.1 Integrating

ESG into enterprise

strategies

G.3.3.1 ESG融入企业战

略

Qualitative

定性

ESG Governance

Structure; and United

Nations’ Sustainable

Development Goals

ESG管治架构；及联合

国可持续发展目标

G.3.3.2 Integrating

ESG into busines

management

G.3.3.2 ESG融入经营

管理

Qualitative

定性

ESG Governance

Structure; and United

Nations’ Sustainable

Development Goals

ESG管治架构；及联合

国可持续发展目标

G.3.3.3 Integrating

ESG into investment

decision-making

G.3.3.3 ESG融入投资

决策

Qualitative

定性

ESG is one of the

Group’s concerns while

making investment

decision.

ESG是集团在作出投资

决策时关注的问题之一。

Suite 1618, 16th Flor, Jardine House,

1 Conaught Place, Central, Hong Kong

Tel : (852) 2918 3788

Fax : (852) 2169 0209

Principal Place of Busines

w.nasholdings.com

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