ENVIRONMENTAL, SOCIAL AND GOVERANCE REPORT

(Incorporated in the Cayman Islands with limited liability)

Stock code 股份代号: 1283

（于开曼群岛注册成立的有限公司）

Acel Group Holdings Limited

高升集团控股有限公司

高升集团控股有限公司 2025年环境、社会及管治报告

高升集团控股有限公司（「本公司」，连同其附属

公司统称「本集团」）欣然发表截至2025年3月31

日止年度（「本年度」）的环境、社会及管治（「环

境、社会及管治」）报告（「本环境、社会及管治报

告」）。本报告详述本集团在本年度于环境、社会

及管治方面的活动，以及所面临的挑战及相应采

取的措施。

有关本公司、管理体系及管治架构

有关本公司

本集团是一间历史悠久的机电（「机电」）工程服务

供应商，主要业务为供应、安装及保养机械通风

及空气调节系统、排水系统、供水、泳池及喷水

池系统、电力和电控系统及楼宇智能化系统等。

本集团曾获香港著名地产发展商以及建筑商聘用

以完成多项代表性建筑工程项目并致力继续为客

户提供优质机电工程服务。于2025年，本集团

于香港工业总会的中银香港企业低碳环保领先大

奖荣获环保杰出伙伴奖及环保先驱奖双料殊荣，

以肯定本集团于节约能源及环境保护领域上的表

现。

在创新科技领域，本集团透过与香港本地大学成

立绿色建筑及物联网联合实验室，致力于研发新

型绿色建筑材料，以及节能、减碳、环保、空气

净化为一体的绿色建筑解决方案，同时本集团透

过智慧型城市、物联网、智慧健康以及人力资源

管理系统领域的大数据进行研发。

Acel Group Holdings Limited (the “Company”, together with its

subsidiaries, the “Group”) is pleased to present the Environmental,

Social and Governance (“ESG”) Report (the “ESG Report”) for the

year ended 31 March 2025 (the “Year”). This ESG Report specifies

the ESG activities of the Group, as wel as the chalenges faced and

relevant measures taken by the Group during the Year.

ABOUT THE COMPANY, MANAGEMENT

SYSTEMS AND GOVERNANCE STRUCTURE

About the Company

The Group is an established electrical and mechanical (“E&M”)

enginering services provider, our major busines involves the

suply, instalation and maintenance of mechanical ventilation and

air-conditioning systems, drainage systems, water suply, swiming

pol and fountain systems, electrical and control systems as wel

as smart electrical control systems in buildings. We were engaged

by reputable property developers and construction companies

in Hong Kong to complete several iconic projects. We continue

to strive to provide excelent E&M enginering services to our

customers. In 2025, the Group was awarded by the Federation of

Hong Kong Industries the EcoPartner and EcoPioner under the

BOCHK Corporate Low-Carbon Environmental Leadership Awards

in recognition of the Group’s outstanding performances in energy

conservation and environmental protection.

In the field of inovation and technology, through the establishment

of a gren building and IoT joint laboratory with a local university

in Hong Kong, the Group is comited to the research and

development of new gren building materials and solutions for

gren buildings that integrate energy saving, carbon reduction,

environmental protection and air purification. Meanwhile, the Group

also conducts research and development through big data in the

area of smart cities, Internet of Things, smart health and human

resources management system.

Acel Group Holdings Limited Environmental, Social and Governance Report 2025

In terms of environmental protection and energy conservation,

the reduction of carbon emisions and energy consumption has

become a global isue. Since the adoption of the “Paris Agrement”

in 2015, many countries have developed specific timelines and

plans for carbon neutrality, and the European Union has decided

to legislate on its comitment to achieve carbon neutrality by

2050. The Chinese government has already stipulated its targets

in reaching carbon peak in 2030 and carbon neutrality in 2060 in

the 14th Five-Year Plan. 2021 Policy Adres also anounced that

Hong Kong would strive to achieve carbon neutrality by 2050 and

update the “Hong Kong’s Climate Action Plan”. As a key player

in the industry of the instalation of E&M systems, we cary the

responsibility to protect the ecosystem, and to ensure environmental

protection while promoting growth and development of the society.

We endeavour to incorporate energy saving technologies and

renewable energy into E&M systems to reduce carbon emisions,

thereby making buildings more environmentaly-friendly and more

comfortable. Acel Group is actively integrating itself into the

national development and expanding the dual carbon goal related

industrial chain. In order to promote the gren development of the

Group, the Group has established Acel Gren Building Limited, a

company which is comited to the participation of gren building

development projects, including solar clean power, energy saving

and carbon reduction related gren building development.

In the area of corporate social responsibility, the Group was

awarded several honors and awards in 2022, including Pursuit

of Environmental Initiatives and Participation in the Hong Kong

Awards for Environmental Excelence by Environmental Campaign

Comite, Hong Kong Gren Organisation Certification by

Environmental Campaign Comite and 2022 Certificate of

Quality Asurance by Hong Kong Profesional Building Inspection

Academy. In adition, the Group was apointed as the vice-

chairman unit of the Carbon Neutrality Comite of China Energy

Conservation Asociation and a founding member of the GBA

Carbon Neutrality Asociation and has received the Corporate

Environmental Leadership Award from the Federation of Hong Kong

Industries for several consecutive years. The Group has received

the Outstanding Social Caring Organisation Award from the Social

Enterprise Research Academy in 2021 in recognition of the Group’s

outstanding performance in the field of energy conservation and

environmental protection. The Group wil continue to improve its

service quality, adhere to the required safety and environmental

standards, and take the Group’s corporate social responsibilities

comitment to the next level in order to deliver excelent E&M

services to the Group’s customers.

环保节能方面，减碳节能已成为全球关注议题。

自2015年《巴黎协定》以来，已有多国制定碳中

和目标的具体时间和计划，欧盟亦决定以立法的

形式明确到2050年实现碳中和。中国政府已经

将2030年碳达峰、2060年碳中和的目标写进了

十四五规划，于香港2021年施政报告中亦宣布

争取2050年前实现碳中和，并更新《香港气候行

动蓝图》。作为机电系统安装的重要一员，我们

肩负保护生态系统的责任，并确保于保护环境的

同时，促进社会的成长和发展。我们致力将节能

技术和可再生能源融入机电系统当中，从而减少

碳排放，令建筑物更环保、更舒适。高升集团积

极融入国家大发展，拓展双碳目标的相关产业

链。为推动集团绿色发展，本集团成立「高升绿

建有限公司」，一家致力于参与绿色建筑发展项

目参与的公司，包括太阳能清洁电源，节能减碳

Stakeholders	Communication Channels	Expectations
持份者	沟通渠道	期望

Stakeholders	Communication Channels	Expectations
持份者	沟通渠道	期望

Adres:Unit A, 19/F

TML Tower

No. 3 Hoi Shing Road

Tsuen Wan

New Teritories

Email:acel@financialpr.hk

Telephone:2529 8888

联络我们

本集团欢迎持份者提供意见及建议。阁下可透

过以下渠道就本环境、社会及管治报告或本集团

在可持续发展方面的表现提供意见：

地址：新界

荃湾

海盛路3号

TML广场

19楼A室

电邮：acel@financialpr.hk

电话：2529 8888

Indicator1	Unit	2025	2024
指标1	单位	2025年	2024年

Acel Group Holdings Limited Environmental, Social and Governance Report 2025

A. 环境层面

A.1. 排放物

作为秉承企业社会责任的企业，本集团认

识到减少对环境影响的重要性。为履行本

集团的企业社会责任承担，本集团已根据

ISO 14001:2015认证制定与环境管理相

关的政策，以规限环境管理并最大程度地

减少本集团的营运所带来的影响以及确保

本集团的雇员及分包商工人遵守适用环保

法例及法规。本集团在施工地执行一系

列环境管理措施，涵括规划、采购及各种

项目程序。于本年度，本集团并不知悉任

何可能对本集团产生重大影响的严重违反

有关废气及温室气体排放（「温室气体」）、

向水及土地的排污、有害及无害废弃物的

产生之任何香港法例法规（包括但并不限

于《空气污染管制条例》（香港法例第311

章）、《废物处置条例》（香港法例第354章）

及《噪音管制条例》（香港法例第400章）的

情况。

排放控制

废气排放

于本年度，本集团排放的空气污染物主要

源于自有车辆的使用。本集团遵守《空气

污染管制（非道路移动机械）（排放）规例》

（香港法例第311Z章）有关机械标签的规

定。本集团鼓励工人在车辆闲置时关闭发

动机，并提前计划路线以减少重复路线，

从而减少不必要的排放。此外，车辆亦有

进行定期维护，以确保最佳的发动机性能

及燃料使用。为了减少碳足迹，我们投资

了新的电动汽车，以降低汽油车的燃料消

耗。透过实施此类措施，雇员对减少废气

排放的意识亦有所增强。于本年度，本集

团的废气排放量如下：

Nitrogen oxides (NOx)kg213.97224.47

氮氧化物千克

Sulphur dioxidekg0.370.40

二氧化硫千克

Respirable Suspended Particleskg20.1021.05

可吸入悬浮粒子千克

A. ENVIRONMENTAL ASPECTS

A.1. Emisions

As a corporation comited to corporate social responsibility,

the Group recognizes the importance of reducing its

environmental impact. To fulfil its corporate social

responsibility comitments, the Group has formulated relevant

policies relating to environmental management in acordance

with the ISO 14001:2015 certification to govern environmental

management, minimise the impact caused by its operations,

and ensure the Group’s employes and workers from

contractors comply with aplicable environmental laws and

regulations. The Group caries out a series of environmental

management measures at construction sites, which covers

planing, procurement and various project procedures.

During the Year, the Group was not aware of any material

non-compliance with any laws and regulations in Hong

Kong related to air and grenhouse gas (“GHG”) emisions,

discharges into water and land, and generation of hazardous

and non-hazardous waste (including but not limited to, the

Air Polution Control Ordinance (Chapter 311 of the Laws of

Hong Kong), the Waste Disposal Ordinance (Chapter 354 of

the Laws of Hong Kong), and the Noise Control Ordinance

(Chapter 400 of the Laws of Hong Kong), that would have a

significant impact on the Group.

Emisions Control

Exhaust Gas Emisions

During the Year, the Group’s air polutant emisions are mainly

generated from use of its own vehicles. The Group complies

with the Air Polution Control (Non-road Mobile Machinery)

(Emision) Regulation (Chapter 311Z of the Laws of Hong

Kong) in regard to machinery labeling requirements. The

Group encourages workers to switch of engines whenever

the vehicles are idled and plan routes ahead of time to reduce

route repetition, thereby reducing unecesary emisions. In

adition, vehicles also undergo regular maintenance to ensure

optimal engine performance and fuel usage. To minimize our

carbon fotprint, we have invested in new electric vehicles to

reduce the fuel consumption of gasoline vehicles. Through

implementing such measures, employes’ awarenes on

reducing exhaust gas emisions has also ben enhanced.

During the Year, the Group’s exhaust gas emisions were as

folows:

Indicator1	Unit	2025	2024
指标1	单位	2025年	2024年

高升集团控股有限公司 2025年环境、社会及管治报告

温室气体排放

本集团温室气体排放的主要来源是车辆的

燃油消耗（范围1）及办公室的电力消耗（范

围2）。于本年度，本集团的温室气体排放

量如下：

Direct GHG emisions (Scope 1)tCO2e64.6769.90

– Fuel combustion of vehicles

直接温室气体排放（范围1）吨二氧化碳当量

－车辆燃油消耗

Energy indirect GHG emisions (Scope 2)tCO2e35.4036.84

– Purchased electricity

能源间接温室气体排放（范围2）吨二氧化碳当量

－外购电力

Total GHG emisionstCO2e100.07106.74

温室气体排放总量吨二氧化碳当量

Intensity of Total GHG emisions

tCO2e/HK$ milion revenue0.180.19

温室气体排放总量密度

吨二氧化碳当量╱百万港元收入

附注：

1. 温室气体排放量数据以二氧化碳当量的形

式呈列，并根据相关标准及指引而作出披

露，包括但不限于世界资源研究所及世界

企业永续发展委员会发布的《温室气体盘

查议定书：企业会计与报告标准》、联交

所发布的《如何准备环境、社会及管治报

告－附录二：环境关键绩效指标汇报指

引》、政府间气候变化专门委员会发布的

《第五次评估报告（2014年）》的《全球升温

潜能值》，以及中电控股有限公司刊发的

《2022可持续发展报告》。

本集团的总收入分别为约556,417,000港

元及553,537,000港元。有关数据亦会用

于计算本环境、社会及管治报告的其他密

度数据。

本集团已制定目标，以2025年为基准年，

于2030年前将温室气体排放强度降低

5%。为进一步减少温室气体排放，除上述

提及有关车辆的措施外，总部采取了节能

措施以最大程度地减少耗电量。我们鼓励

员工在下班后关闭不必要的照明及电子设

备，并通过在办公区张贴包含节能提示语

及信息的告示以倡导绿色办公习惯。通过

实施此类措施，雇员均自发减少温室气体

排放的行动。

GHG Emisions

The major sources of the Group’s GHG emisions were fuel

combustion of vehicles (Scope 1) and electricity consumption

in the ofice (Scope 2). During the Year, the Group’s GHG

emisions were as folows:

Notes:

1. GHG emisions data is presented in terms of carbon dioxide

equivalent and is disclosed in acordance with relevant

standards and guidelines, including but not limited to, “The

Grenhouse Gas Protocol: A Corporate Acounting and

Reporting Standard” isued by the World Resources Institute

and the World Busines Council for Sustainable Development,

“How to prepare an ESG report – Apendix I: Reporting

Guidance on Environmental KPIs” isued by the Stock Exchange,

the “Global Warming Potential Values” from the Fifth

Asesment Report of the Intergovernmental Panel on Climate

Change, 2014 and the 2022 Sustainability Report published by

the CLP Holdings Limited.

2. The total revenue of the Group for the years ended 31 March

2025 and 2024 was aproximately HK$556,417,000 and

HK$553,537,000 respectively. Such figures would also be used

for calculating other intensity data in the ESG Report.

With 2025 as the base year, the Group aims at reducing

5% GHG emisions intensity by 2030. In order to further

mitigate GHG emisions, apart from the aforesaid vehicle-

related measures, the headquarters has adopted energy saving

measures to minimise electricity consumption. Employes are

encouraged to switch of unecesary lights and electronic

devices after ofice hours. Notices containing energy saving

reminders and mesages are displayed in the ofice area to

promote gren ofice habits. Through implementing such

measures, employes are voluntarily taking action to reduce

grenhouse gas emisions.

Non-hazardous waste	Unit	2025	2024
无害废弃物	单位	2025年	2024年

Acel Group Holdings Limited Environmental, Social and Governance Report 2025

废弃物管理

有害废弃物

鉴于其业务性质，本集团于本年度并无产

生大量有害废弃物。倘产生任何有害废弃

物，本集团将聘请合资格的化学废弃物收

集商处理该等废弃物，以遵守相关环境法

例法规。

无害废弃物

作为机电工程服务供应商，本集团的营运

产生的无害废弃物主要包括办公室消耗的

纸张。于本年度，本集团所产生的无害废

弃物（即纸张）的详情如下：

Paper wastekg416.37610.31

废纸公斤

Intensitykg/HK$ milion revenue0.751.10

密度公斤╱百万港元收入

以2025年为基准年，本集团计划于2030年

前将无害废弃物密度减少5%。为实现此目

标，本集团已实施以下措施以有效管理废

弃物。

本集团定期监控纸张的消耗量，以及鼓励

雇员尽可能使用电子媒体进行沟通及双面

打印。为促进纸张的重复利用，本集团在

打印机旁放置单面废纸收集箱，并在办公

室张贴提示。通过实施此类措施，雇员对

减少纸张消耗的意识有所增强。

鉴于其业务性质，于本年度内并未产生有

害废弃物。倘若产生任何有害废弃物，本

集团将严格遵循环境保护相关法规，委聘

持有合格资质之化学废弃物处理机构进行

专业处置，以落实企业环境责任。

Waste Management

Hazardous Waste

Due to its busines nature, the Group did not generate a

significant amount of hazardous waste during the Year. If

any hazardous waste is produced, the Group wil engage a

qualified chemical waste colector to handle such wastes in

order to comply with the relevant environmental laws and

regulations.

Non-hazardous Waste

As an E&M enginering services provider, the non-hazardous

wastes generated by the Group’s operations mainly consist of

paper consumed in the ofice. During the Year, the details of

the non-hazardous waste produced by the Group (i.e. paper)

were as folows:

With 2025 as the base year, the Group aims at reducing

5% non-hazardous wastes intensity by 2030. To achieve the

target, the Group has implemented folowing measures to

manage waste efectively.

The Group regularly monitors the consumption of paper, and

encourages the use of electronic media for comunication

and double-sided printing wherever posible. To promote

the reuse of paper, a colection box for single-sided used

paper is placed next to each printer and reminder notices are

posted in the ofice. Through implementing such measures,

employes’ awarenes on paper consumption reduction has

ben enhanced.

Given the nature of its busines, no hazardous waste was

generated during the Year. In the event that any hazardous

waste is generated, the Group wil strictly comply with

aplicable laws and regulations governing environmental

protection by engaging qualified chemical waste disposal

service providers for profesional handling, thereby fulfiling

our corporate environmental responsibilities.

Types of energy	Unit	2025	2024
能源种类	单位	2025年	2024年

高升集团控股有限公司 2025年环境、社会及管治报告

A.2. 资源使用

于营运过程中，燃油及电力构成集团主要

能源消耗来源。为实践永续发展目标，本

集团已建立完善之能源管理政策及标准化

流程，旨在系统性提升能源使用效率，同

时透过减少非必要资源耗用，以实现资源

循环及营运效能最大化。因此，以2025年

为基准年，本集团计划于2030年前将能源

消耗密度降低5%。为实现此目标，我们已

推行以下措施，以促进负责任地使用资源。

能源消耗

本集团的主要能源消耗来源为用于车辆的

柴油及汽油消耗以及用于办公室的外购电

力。于本年度，本集团的能源消耗量如下：

Total direct energy consumption

直接能源总消耗量

PetrolkWh83,892.5394,706.06

汽油千瓦时

DieselkWh162,113.36170,951.13

柴油千瓦时

Total direct energy consumptionkWh246,005.89265,657.19

直接能源总消耗量千瓦时

ElectricitykWh90,773.0094,455.00

电力千瓦时

Total energy consumptionkWh340,460.89360,112.19

能源总消耗量千瓦时

Intensity of total energy consumptionkWh/HK$ milion revenue611.88650.57

能源总消耗量密度千瓦时╱百万港元收入

为减少本集团在营运方面的环境影响，本

集团提倡节约能源。本集团鼓励雇员将室

内空调的温度调节为23ºC至25ºC的范围

内，并关闭待机电器以减少不必要的能源

消耗。本集团在适用情况下选用节能设

备，一旦有损坏上报，将立即进行维修。

随著有关措施的实施，雇员的节能意识有

显著提升。

A.2. Use of Resources

Fuel and electricity were the Group’s primary sources of

energy consumption during our operations. In pursuit of

sustainable development goals, the Group has established a

comprehensive energy management policy and standardised

procedures aimed at systematicaly improving energy eficiency.

At the same time, the Group seks to reduce unecesary

resource consumption to maximise resource circularity and

operational eficiency. Hence, with 2025 as the base year, the

Group aims at reducing 5% energy consumption intensity by

2030. To achieve the target, we have initiated the folowing

measures to promote responsible use of resources.

Energy Consumption

The Group’s major sources of energy consumption are

diesel and petrol consumption for vehicles and purchased

electricity for the ofice. During the Year, the Group’s energy

consumption was as folows:

The Group advocates energy conservation in order to minimise

the environmental impact brought by the Group’s operations.

The Group encourages its employes to set the air-conditioning

temperature within the range of 23ºC to 25ºC and switch of

standby electrical apliances to reduce unecesary energy

consumption. The Group selects energy-eficient equipment

where aplicable and wil perform imediate repairs once

damage is reported. Through implementing such measures,

employes’ awarenes on energy conservation has ben

enhanced significantly.

Acel Group Holdings Limited Environmental, Social and Governance Report 2025

水源消耗

本集团的水源消耗主要来自办公室用水。

由于耗水开支已包括在物业管理费内，因

此本集团于本年度并无独立耗水记录。鉴

于本集团的营运地点，本集团在获取适用

水源方面并无重大问题。本集团仍然致力

于促进办公室用水的行为变化，并鼓励节

约用水。节约用水的告示及环境标志张贴

在显著位置，以提醒雇员节约用水。

包装材料使用

由于本集团的营运并无涉及任何生产流

程，本集团并无消耗包装材料。因此，此

部份被视为与本集团的营运并不相关。

A.3. 环境及天然资源

噪音控制

本集团意识到其业务性质可能会造成噪音

污染。因此，本集团已采取一系列措施降

低噪音水平，并确保附近居民的生活质量

不会受到严重影响。本集团会严格遵守环

境保护署发布的《噪音管制条例》（香港法例

第400章）及其他相关规例。当建筑工程噪

音水平超过《噪音管控条例》及其他相关规

例所订明的规定水平时，本集团将调查原

因并采取适当的补救措施。

室内空气质素

良好的室内空气质素对在办公室工作的雇

员至关重要。本集团定期监控工作场所的

室内空气质素。本集团已采取多项措施以

确保办公室内空气质素良好，包括但不

限于对空调系统进行定期清洁。透过系统

化的环境管理，我们持续为员工提供安

全、健康且舒适的工作环境。

Water Consumption

The Group’s water consumption mainly consists of water

consumed in the ofice. The Group’s water consumption

expenses are included in its property management fe, and

therefore the water consumption record of the Group during

the Year was not recorded separately. Due to its operating

locations, the Group did not encounter any significant isue in

sourcing water that is fit for purpose. Nevertheles, the Group

is dedicated to promoting behavioural changes in water usage

at ofice and encouraging water conservation. Water-saving

signage and environmental notices are displayed in prominent

places to remind employes to conserve water.

Use of Packaging Materials

As the Group’s operations do not involve any production

proces, it does not consume packaging materials. Hence, this

aspect is considered as irelevant to the Group’s operations.

A.3. The Environment and Natural Resources

Noise Control

The Group recognises that noise polution may be generated

as a result of its busines nature. Therefore, the Group has

adopted a number of measures to reduce noise levels and

ensured that the quality of life of the neighbourhod would

not be severely disrupted. The Group wil strictly abide by

the Noise Control Ordinance (Chapter 400 of the Laws

of Hong Kong) and other relevant regulations isued by

the Environmental Protection Department. Whenever the

noise level of construction works exceds the prescribed

level regulated by the Noise Control Ordinance and other

relevant regulations, the Group wil investigate the underlying

factors and make remedial measures acordingly, wherever

apropriate.

Indor Air Quality

God indor air quality is important for employes who

work in the ofice. The Group regularly monitors the indor

air quality in the workplace. The Group has adopted various

measures to ensure god indor air quality in the ofice,

including but not limited to conducting regular cleaning of

air conditioning systems. Through systematic environmental

management, we continue to provide employes with a safe,

healthy and comfortable working environment.

高升集团控股有限公司 2025年环境、社会及管治报告

A.4. Responses to Climate Change

The impacts of climate change and extreme weather events

have become more severe and implementation of initiatives

to respond to the climate crisis has become a presing and

important global isue. Acording to the “Climate Change

2022: Impacts, Adaptation and Vulnerability” released by

Intergovernmental Panel on Climate Change, human-induced

climate change, including more frequent and severe extreme

weather events, has brought about widespread adverse

impacts on nature and human beings, and the impacts are

beyond those caused by natural factors.

The Group is aware that climate change is a huge chalenges

facing the world today. As a corporate citizen upholding

the concept of sustainable development, the Group regards

adresing the climate crisis as a core priority, by identifying

climate-related risks and formulating response strategies,

continuously enhancing climate resilience to efectively

mitigate and adapt to the impacts of climate change on its

operations, while strengthening its overal adaptability.

In terms of the built environment, we enhance climate

resilience of customers by incorporating climate solutions into

enginering projects. For example, for projects that are more

likely to be exposed to or more vulnerable to extreme weather

events, such as those located in a coastal and low-lying region,

we would propose measures at the design stage to mitigate

the customer’s exposure to climate risk.

As part of our climate risk management strategy, to reduce

the safety risks asociated with severe weather, we would

anounce alert mesages when severe weather warnings are

in place and recomend preventive and mitigation measures.

We have also formulated special work arangements in

response to extreme events in relevant busines operations

based on operational neds. We also ensure that our supliers

and subcontractors adopt apropriate standard operating

procedures and checklists to minimise the risks from extreme

weather events.

A.4. 应对气候变化

气候变化及极端天气事件造成的影响日

益加剧，采取积极行动应对气候危机已

成为全球迫在眉睫的重要议题。根据政

府间气候变化专门委员会发表的「Climate

Change 2022: Impacts, Adaptation and

Vulnerability」报告，人类行为所引起的气

候变化，包括更频密和更严重的极端天气

事件，已对大自然及人类带来广泛不利影

响，其影响程度已超出由自然因素引起的

气候变化。

本集团意识到气候变化乃现今世界所面临

巨大的挑战。作为秉持永续发展理念的企

业公民，本集团将应对气候危机视为核心

要务，透过辨识气候相关风险并拟定因应

策略，持续提升气候韧性，以有效缓解及

适应气候变化对其业务的影响，并强化整

体调适能力。

在建筑环境方面，我们透过将气候解决方

案融入工程项目，提升客户的气候韧性。

例如，对于较大机会面对或较容易受到极

端天气事件影响的项目，如位于沿海低洼

地区的项目，我们会在设计阶段提出措施

减缓客户承受的气候风险。

作为气候风险管理策略的一部分，为减低

恶劣天气带来的安全风险，当出现恶劣天

气警告时，我们会发出提示讯息，并建议

预防及缓解措施。我们亦根据营运需要，

已在相关业务营运中因应极端事件制定了

特殊工作安排。我们亦确保供应商及分包

商采用相应标准操作程序及检查清单，以

尽量减低极端天气事件带来的风险。

Acel Group Holdings Limited Environmental, Social and Governance Report 2025

B. SOCIAL ASPECTS

B.1. Employment

The Group believes that employes are fundamental to the

enterprise and strives to create a safe and healthy working

environment to atract talent. The Group is also comited

to safeguarding the rights of employes, and has therefore

established coresponding rules and procedures in recruitment,

promotion, compensation, benefits, leave, and termination

to protect the rights of employes. The Directors confirm

that the Group continualy reviews and improves its policies

to ensure that the rights of employes are upheld. In the

recruitment and promotion proces, the Group folows the

principle of meritocracy, and therefore, based on objective

evaluation standards, comprehensively considers employes’

work performance, profesional competency and development

potential. The Group advocates for a diverse and equal work

culture, ensuring that aplicants and employes are not

discriminated against based on gender, age, race, family

status, or physical disabilities. The Group strictly prohibits

any form of unfair or unreasonable dismisal and sets out

conditions for terminating employes. The Group determines

employe compensation based on job performance and

market salary standards. The Group also provides employe

benefits such as overtime pay and holiday work alowances

(where aplicable). Employes are entitled to statutory

holidays, anual leave, sick leave, and maternity leave. Unpaid

leave, paternity leave, mariage leave, and personal leave may

be provided based on individual circumstances.

During the Year, the Group strictly conformed to and

complied with the relevant laws and regulations in relation

to employment in Hong Kong, including but not limited to

the Employment Ordinance (Chapter 57 of the Laws of Hong

Kong) and the Minimum Wage Ordinance (Chapter 608 of the

Laws of Hong Kong).

B. 社会层面

B.1. 雇佣

本集团相信员工乃企业之根本，并努力创

造安全及健康的工作环境，吸引人才。本

集团亦致力维护雇员权益。本集团于招

聘、职位晋升、报酬、福利、假期、解雇

等方面均设有相应规则及程序，以保障雇

员权利。董事确认，本集团亦不断审视及

改进其政策，确保雇员权利得以维护。在

招聘及职位晋升过程中，本集团遵循「用人

唯才」的原则，基于客观评估标准，综合考

量员工作表现、专业能力及发展潜力。

本集团倡导多元化及平等的工作文化，确

保申请人及雇员不会因性别、年龄、种

族、家庭状况或身体残疾而受到歧视。本

集团严禁任何形式的不公平或不合理解

雇，并订明解雇员的条件。本集团根据

工作表现及市场薪酬标准来确定雇员的薪

酬待遇。本集团亦提供例如加班费及假日

工作津贴等雇员福利（如适用）。雇员有权

享受法定假日、年假、病假及产假。无薪

假、陪产假、婚假及事假会根据个别情况

提供。

于本年度，本集团严格遵守及符合相关雇

佣的香港法例及法规，该等法例法规包括

但不限于《雇佣条例》（香港法例第57章）及

《最低工资条例》（香港法例第608章）。

		2025	2024
Number of Employees	雇员人数	2025年	2024年

		2025	2024
Turnover of Employees	雇员流失	2025年	2024年

高升集团控股有限公司 2025年环境、社会及管治报告

As at 31 March 2025, the Group employed 236 employes,

of which 234 were ful-time employes and 2 were part-

time employes, al of whom were employed in Hong Kong

operations. The breakdowns are as folows:

Total Workforce by Age Group

于2025年3月31日，本集团雇用236名雇

员，其234名全职雇员及2名兼职雇员均受

聘于香港业务，划分如下：

按年龄组别划分的雇员总数

Total Number of Employes雇员总数236197

By Gender按性别划分

Male男190164

Female女4633

By Employment Type按雇佣类型

Ful-time全职234196

Part-time兼职21

By Age Group按年龄组别

<30<305749

30–5030–50122105

50>505743

By Geographical Location按地区划分

Hong Kong香港236197

雇员流失率

By Gender按性别划分

Male男25%18%

Female女13%15%

By Age Group按年龄组别

<30<3018%30%

30–5030–5025%14%

50>500%12%

By Geographical Location按地区划分

Hong Kong香港23%18%

Turnover Rate of Employes

Acel Group Holdings Limited Environmental, Social and Governance Report 2025

人才吸引

本集团视员工为企业永续发展的核心资

产。因此，本集团建立完善的招聘与晋升

制度，以吸引优秀人才加入，并促进团队

的多元发展。作为提供平等机会的雇主，

本集团严格遵循公平、公开、客观及非歧

视的甄选原则，确保每位员工均能在平等

的环境中发挥潜能。雇员的晋升乃由定期

开展的工作评估而定，以作为薪金增长的

指标及改善员工的工作表现。评估会于每

年3月进行，由部门主管依据员工过去一年

的工作表现进行全面评核，并与被评核员

工讨论过去一年的工作表现，检讨改善方

向，同时制定未来发展计划，以确保人才

培育与企业目标紧密结合，共创长期价值。

终止雇员合约受到内部政策的规管，以确

保所有解聘符合香港的有关法例及法规。

本集团严禁任何形式的不公正或非法解

聘。本集团亦采用离职面谈方式收集辞职

员工的意见，以便作出进一步改进。有关

聘任、离职、评核与调升的流程均详列在

《员工手册》中。

受人才流动趋势及区域移民政策调整影

响，香港劳动市场正经历结构性转型。作

为劳动力密集型的建造业，面临人才供给

不足与专业技能传承的双重挑战。本集团

在报告期内亦受到此大环境影响，建造业

难以吸纳新血。随著政府公布推行建造业

输入劳工计划，及本集团继续努力优化工

资福利措施，预期未来雇员会保持稳定，

持续创造更大人力价值。

Talent Atraction

The Group considers its employes as core asets to drive

its sustainable development. Therefore, the Group has

established a robust recruitment and promotion system to

atract outstanding talents to join the Group and promote

the diversity development of its workforce. As an employer

that provides equal oportunities, the Group strictly upholds

the fair, open, objective and non-discriminatory selection

principles, ensuring that each employe may unleash their

potential under equal conditions. Promotion of employes

is determined by regular work evaluation, which is used as

an indicator for salary increment and to improve employes’

performance. The evaluation wil be caried out in March every

year. Department heads wil conduct comprehensive apraisals

based on the employes’ performance in the past year, and

discus with the asesed employes on their performance

in the past year, and review areas for improvement.

Simultaneously, they wil formulate future development plans

to ensure talent cultivation closely aligns with corporate goals

for the creation of long-term value.

Termination of employe contracts is regulated by internal

policies to ensure that al terminations comply with relevant

laws and regulations in Hong Kong. The Group strictly

prohibits any form of unfair or ilegal dismisal. The Group

also colects opinions from departing employes through

exit interviews in order to make further improvements. The

procedures regarding employment, dismisal, evaluation and

promotion are listed in the Employe Handbok.

Afected by talent mobility trends and regional imigration

policy adjustments, the Hong Kong labour market is

undergoing structural transformation. As the construction

industry is characterized by labour-intensivenes, it faces the

dual chalenges of insuficient talent suply and profesional

skils sucesion. The Group was also afected by this macro

environment during the reporting period, and the construction

industry has had dificulty in absorbing new blod. With the

anouncement of the Government’s Labour Importation

Scheme for the Construction Sector and the Group’s

continued eforts to optimize wage and benefit measures, it is

expected that the workforce wil remain stable and continue

to create greater manpower value in the future.

高升集团控股有限公司 2025年环境、社会及管治报告

Employe Benefits

The Group is comited to creating a competitive welfare

package for its employes. Employes are entitled to

healthcare benefits, staf discounts, holiday benefits, and other

alowances. The Group encourages employes to maintain

work-life balance, and therefore, we organise a wide range of

leisure activities for our employes, such as festival gatherings

and anual diners, to promote a healthy work style and

enhance employes’ sense of belonging. Apart from the

Mandatory Provident Fund Scheme (“MPF”), the Group also

provides employes with half-subsidised medical benefits after

they have pased their probation period and are formaly hired.

The Group isues year-end bonus based on the employe’s

performance in the past year, atendance, work atitude,

contribution to the Group and the Group’s performance.

The Group formulates policies to determine employes’

working hours and leave arangements in acordance with

local employment laws. Relevant policies on working hours

and rest periods are listed in the Employe Handbok.

Diversity and Equal Oportunities

The Group provides fair promotion oportunities, and is

comited to promoting employes’ continuous learning

and their improvement in work performance. Through a

systematic performance management system, we conduct

regular asesment of employes’ work capabilities for job

level adjustments and position optimization, ensuring that

talented workforce unleash their ful potential without being

misplaced. Furthermore, in recognition of employes’ excelent

contributions, we have established reward and recognition

mechanisms to promote and encourage employes to achieve

busines goals, thereby enhancing their job satisfaction and

jointly creating a mutualy beneficial sustainable future for the

enterprise and talent.

The Group has zero tolerance towards any form of sexual

harasment or abuse in the workplace. Any employe who is

intimidated, humiliated, bulied or harased (including sexual

harasment) can directly report to the employe representative

or directly lodge a complaint with the management

representative or the executive Director. The Group wil take

strict measures after receiving the complaint to resolve such

maters.

雇员福利

本集团致力于为雇员创造具竞争力的褔利

制度。雇员可享有保健福利、员工折扣、

节日福利及其他津贴。本集团提倡雇员保

持工作与生活的平衡，因此，我们为雇员

组织广泛的休闲活动，例如节日聚会及年

度晚宴，以推广健康的工作方式及加强雇

员的归属感。除强制性公积金计划（「强制

性公积金计划」）外，本集团亦在他们试

用期满后获正式录用后提供半津贴医疗福

利，并根据员工过往一年的工作表现、出

勤纪录、工作态度、对本集团的贡献及本

集团业绩发放年终奖金。

本集团按照本地雇佣法制定政策厘定雇员

的工时及休假安排。《员工手册》列明办公

时间及休假等相关细节。

多元化及平等机会

本集团提供公平的晋升机会，致力推动雇

员持续学习及改善工作表现。透过系统化

的绩效管理体系，我们定期评估雇员的工

作能力，进行职级调整与岗位优化，确保

人尽其才、才适其位。此外，为表彰员工

的卓越贡献，我们制定了奖励与认可机制

来促进及鼓励雇员实现业务目标，从而提

高彼等的工作满意度，共创企业与人才双

赢的永续未来。

本集团对工作场所内的任何形式的性骚扰

或虐待采取零容忍态度。任何员工受到恫

吓、侮辱、欺凌或骚扰（包括性骚扰）时，

可直接向员工代表反映或直接向管理者代

表或执行董事提出投诉，本集团于收到投

诉后将采取严厉措施予以解决该等事项。

Acel Group Holdings Limited Environmental, Social and Governance Report 2025

B.2. Health and Safety

The Group places emphasis on ocupational health and work

safety during the delivery of its services and always regards

safeguarding the safety of its employes, subcontractors and

the general public as its primary consideration when providing

various services. To ensure that its operations comply with the

highest safety standards, the Group has fuly adopted the legal

and regulatory requirements related to ocupational health

and safety, and formulated coresponding management

guidelines. These guidelines are strictly supervised and

implemented by the Group’s team of profesional registered

safety oficers, ensuring the various safety measures are

efectively implemented to create a safe and reliable working

environment for al stakeholders.

During the Year, the Group strictly conformed to and

complied with the relevant laws and regulations in Hong Kong

in relation to the provision of a safe working environment and

the protection of employes from ocupational hazards. Such

laws and regulations include but not limited to Ocupational

Safety and Health Ordinance (Chapter 509 of the Laws

of Hong Kong) and Employes’ Compensation Ordinance

(Chapter 282 of the Laws of Hong Kong). During the

previous thre years including the Year, the Group recorded

zero material acident and incident and zero death due to

work injury. Lost days due to work injury for the Year were

zero, fuly reflecting our emphasis on and comitment to

ocupational health and safety.

Ocupational Health and Safety

Certified by OHSAS 18001:2007, the Group has established

Safety Control Policy and suplemented with guidelines and

training. The Group requires its construction workers and

subcontractors to strictly comply with its Safety Control Policy,

the Group aims to reduce its risks related to safety isues by

puting adequate resources and efort on safety management.

Safety Stering Comite, which comprises the safety oficer,

safety supervisor, project manager, the Group’s relevant

executive Director and supervisor, is responsible for the

efective implementation of such policy.

B.2. 健康与安全

本集团于提供服务时就职业健康及工作安

全方面的事宜给予高度重视，在提供各项

服务时，始终以保障员工、分包商及公众

安全为首要考量。为确保营运活动符合最

高安全标准，本集团已全面采纳与职业健

康及安全相关的法律法规要求，并制定相

应的管理指引。这些规范由集团专业的注

册安全主任团队严格监督执行，确保各项

安全措施得以有效落实，为所有持份者创

造安全可靠的工作环境。

在本年度内，本集团严格遵守及符合有关

提供安全工作环境及保障雇员避免职业性

危害的香港法律法规的情况，该等法例法

规包括但不限于《职业安全及健康条例》（香

港法例第509章）及《雇员补偿条例》（香港

法例第282章）。在包括本年度的过去三

年中，本集团录得零重大意外及事故及零

工伤死亡，本年度因工伤损失工作日数为

零，充分体现我们对职业健康与安全的重

视与承诺。

职业健康及安全

经OHSAS 18001:2007认证，本集团已建

立《安全监控政策》，并辅以指引及培训。

本集团要求建筑工人及分包商严格遵守本

集团的《安全监控政策》，本集团旨在通过

在安全管理方面投入足够的资源及力度以

减低涉及安全问题的风险。安全督导委员

会（包括安全主任、安全监工、项目经理、

本集团相关的执行董事及监工组成）负责此

政策的有效实施。

高升集团控股有限公司 2025年环境、社会及管治报告

Some details of the Safety Plan of such policy are set out

below:

• Project managers are asigned by project director to be

responsible for overal cordination and implementation

of the safety policy;

’s Safety Stering Comite shal:

(i) Plan, monitor and review the health and safety

performance of the Group;

(i) Discus the monthly inspection report and

circulate the same to the project manager and the

customers for their atention and necesary action;

(i) Review and aprove safety policy statement; and

(iv) Ensure that al new comers to the construction

sites are aware of their safety obligation; and

arange project safety training for employes on a

regular basis;

• Employes regularly atend project safety training

organised by the Group; and

, including subcontractors’ employes,

are required to folow the general safety rules adopted

by the main contractor of the relevant project which are

comunicated to the workers before they comence

work and such rules are posted on prominent notice

boards on site. Workers who breach any such rules wil

be subject to internal disciplinary actions.

As a subcontractor, the Group requires workers or employes

of its subcontractors to report any acidents to its site

representative or safety oficer and/or main contractor for the

purpose of colecting information for procesing employes’

compensation claims as wel as compliance with the relevant

laws and regulations in Hong Kong regarding the reporting of

al work injuries at its sites to the Labour Department.

该政策的《安全计划》的部分详情载列如下：

• 项目经理获项目总监委派负责安全政

策的整体协调及实施；

(i) 计划、监察及检讨本集团的健

康及安全表现；

(i) 每月检验报告业务进行讨论，

并传阅该报告以供项目经理及

客户垂注及采取所需行动；

(i) 审阅及批准安全政策声明；及

(iv) 确保建筑地盘的所有新人均注

意其安全责任；员工定期参加

由本集团举办的项目安全培训；

• 员工定期参加由本集团举办的项目安

全培训；及

（包括分包商雇员）须遵从

相关项目总承建商所采纳的一般安全

规则，有关规则会于施工前知会工

人，并张贴在地盘显眼位置的告示板

上。违反任何有关规则的工人将受到

内部纪律处分。

作为分包商，本集团要求工人或其分包商

的雇员向其现场代表或安全主管及╱或总

承建商报告任何事故，以收集资料处理雇

员索偿，以及遵守香港有关向劳工处申报

其现场所有工伤的相关法律法规。

		Average Training Hours	Percentage of Trained Employees
		平均培训时数	受训员工百分比

Acel Group Holdings Limited Environmental, Social and Governance Report 2025

B.3. Development and Training

Training and Development

The Group aims at fostering a learning environment

and ensuring al employes are provided with growth

oportunities. The Group continues to promote a culture of

learning and sharing by ofering high-quality and al-round

training through various chanels, including face-to-face

training, departmental sharing, and internal and external

training. The Group regularly organizes various recreational

and sports activities such as outings and sports competitions

to develop the team spirit of its staf. The Group curently

has a basketbal team and a dragon boat team. These sports

activities help to strengthen team cohesion and enhance

the team spirit. The Group focuses more on enhancing the

profesional knowledge of its staf in the industry and provides

sponsorship for training and oportunities for further studies

to employes every year to encourage them to obtain higher

qualifications and improve their knowledge and skils. Such

training courses include internal training as wel as courses

organised by external parties and training institutions. The

Group also promotes the culture of knowledge and experience

sharing amongst employes.

Average Training Hours and Percentage of Trained

Employes

B.3. 发展与培训

培训及发展

本集团以缔造学习环境及确保所有雇员获

得成长机会为目标。本集团透过在各种管

道提供优质及全面培训（包括面对面培训、

部门分享、内部及外部培训）继续提倡学习

及共用的文化。本集团为培训员工的团队

精神，经常举办多项文娱康体活动如外出

旅行、体育比赛。集团现设立有篮球队及

龙舟队，此等体育活动可令团队加强凝聚

力及提升奋斗精神。集团更加注重提高员

工对行业的专业知识，每年都会提供培训

资助及进修机会，以鼓励员工获取更高资

历及提升员工的知识及技能。有关培训课

程包括内部培训以及由外部人士及培训机

构筹办的课程。本集团亦倡导员工之间相

互分享知识及经验的文化。

平均培训时数及受训员工百分比

Total总数3782%

By Gender按性别划分

Male男3683%

Female女4580%

By Employment Type按雇员类别划分

Director董事19100%

Midle to Senior Management Personel中高级管理人员2576%

General Staf普通员工4084%

高升集团控股有限公司 2025年环境、社会及管治报告

此外，为减少事故及提升本集团的形象，

本集团致力透过安全培训提高员工的健康

与安全意识。员工会定期参加由本集团举

办的项目安全培训，一般涵盖进行不同类

型工程、防火、材料存放、挖掘、起重装

备及工作场所管理的安全程序。所有工人

及分包商雇员于进入地盘之前须持有效

的建造业安全训练证明书及建筑工人注册

证。

本集团亦鼓励董事会参加外部研讨会及培

训计划，以了解法律法规发展以及业务和

市场变化的最新情况，从而便利其履行职

责，费用由本集团承担。必要时将向董事

安排就职及持续专业发展。

B.4. 劳工准则

防止童工及强制劳工

本集团严禁雇用童工及强制劳工。于本年

度，本集团严格遵守并符合禁止童工或强

制劳工相关的香港法律法规，该等法例法

规包括但不限于《雇用儿童规例》（香港法

例第57B章）及《雇佣条例》（香港法例第57

章）。

本集团在人才招募过程中，基于甄选合适

人选及核实应征者资格之必要，将依法收

集相关个人资料。人力资源部门负责仔细

检查身份证明文件，并按照本集团《员工手

册》中的规定确保各候选人之资料正确及候

选人之年龄符合适用法律及法规所规定之

要求。

在员工权益保障方面，本集团雇员按自愿

基准加班，以防止违反劳工准则。本集团

亦禁止出于任何理由对其员工进行任何涉

及口头谩骂、体罚、身体虐待、压迫、性

骚扰等的惩罚、管理方式等不当管理行

为，以确保所有管理实务皆符合法律要

求，保障员工权益。

In adition, in order to reduce acidents and improve the

image of the Group, the Group strives to raise employes’

health and safety awarenes through safety trainings.

Employes regularly atend project safety training organised

by the Group, which typicaly covers safety procedures for

performing diferent types of work, fire prevention, storage of

material, excavation, lift gear and workplace housekeping.

Al workers and the subcontractors’ employes are required to

hold a valid construction industry safety training certificate and

a construction worker registration card before entering the

construction site.

The Board is also encouraged to atend external seminars and

training programes at the Group’s expense to understand

the development of laws and regulations as wel as updates

on the busines and market changes, so as to fulfil their duties

and responsibilities. Induction and continuous profesional

development wil be aranged for Directors when necesary.

B.4. Labour Standards

Prevention of Child Labour and Forced Labour

The Group strictly prohibits child and forced labour. During

the Year, the Group strictly conformed to and complied with

the relevant laws and regulations in Hong Kong in relation

to the prevention of child and forced labour, such laws and

regulations include but not limited to the Employment of

Children Regulations (Chapter 57B of the Laws of Hong Kong)

and the Employment Ordinance (Chapter 57 of the Laws of

Hong Kong).

Personal data is colected by the Group in its talent recruitment

proces in acordance with the law, based on the necesity

of selecting suitable candidates and verifying aplicants’

qualifications. The Human Resources Department carefuly

checks the identification documents and ensures the data of

each candidate is corect acording to the rules of the Group’s

Employe Handbok and that the age of the candidate fulfils

the requirements as stipulated by the aplicable laws and

regulations.

As regards protection of employe interests and rights,

employes of the Group work overtime on a voluntary basis

to prevent violations of labour standards. The Group also

prohibits any punishments, management methods and other

improper management behaviours, such as verbal abuse,

physical punishment, physical abuse, opresion and/or sexual

harasment against its employes for any reason. These

eforts aim to ensure al management practices comply with

legal requirements and protect the interests and rights of our

employes.

Number of Suppliers and Subcontractors by Geographical Location
供应商及分包商数量（按地区划分）

Acel Group Holdings Limited Environmental, Social and Governance Report 2025

B.5. Suply Chain Management

The Group orders major acesories from supliers in

Hong Kong, including air conditioners, thermo ventilators,

ventilators ducts and other ancilary acesories. In adition,

the instalation and construction of E&M enginering were

undertaken by subcontractors in Hong Kong.

B.5. 供应链管理

本集团均由香港的供应商订购主要配件，

包括空调、暖通设备、风喉及其他配件。

另外，本集团亦均由香港的分包商负责机

电工程的安装及施工。

Hong Kong Supliers158

香港供应商

Hong Kong Subcontractors110

香港分包商

在筛选及评估供应商的过程中，本集团将

环境及社会绩效纳入评估标准，以识别供

应链中的环境及社会风险。于筛选供应商

时，本集团遵循既定政策，确保所提名的

供应商能够符合本集团的多项要求，包括

有关提供服务的能力、市场声誉，以及遵

守有关职业健康与安全、减低环境影响、

反性向及性别歧视守则以及有关防止骚扰

及滥用职权的守则的法律范畴方面的往绩

记录。为确保供应链管理的有效性，本集

团定期检视供应商评选政策与流程，持续

优化评估机制。倘若主要供应商或分包商

未能符合本集团的标准，则可能会暂时或

正式从认可名单中除名。倘若主要供应商

严重违反任何环境及劳工法律及法规，可

能会导致供应商关系终止。

In the proces of selecting and evaluating supliers, the Group

incorporates environmental and social performance into the

asesment criteria to identify environmental and social risks

within the suply chain. When selecting supliers, the Group

folows established policies to ensure that nominated supliers

met the Group’s various requirements, including service

provision capabilities, market reputation, as wel as their track

records of legal aspects, including their compliance with laws

regarding ocupational health and safety, environmental

impact reduction, anti-discrimination codes concerning

sexual orientation and gender, and codes preventing

harasment and abuse of authority. To ensure the efective

suply chain management, the Group regularly reviews the

suplier selection policies and procedures to continue the

optimization of our evaluation mechanism. If major supliers

or subcontractors fail to met the Group’s standards, they may

be temporarily or formaly removed from the aproved list(s).

Suplier relationship may be terminated if major supliers are

in material violation of any environmental and labour laws and

regulations.

高升集团控股有限公司 2025年环境、社会及管治报告

B.6. 产品责任

本集团的主要客户包括香港地产发展商以

及建筑商。本集团以首层或次层分包商身

份提供服务，一般透过投标取得项目。本

集团亦可能接获(i)物业发展商及╱或负责

的代理；(i)总承建商；或(i)分包商的邀请

函、传真或电邮邀请，被邀请参与到投标

过程中并就潜在项目提交标书。本集团致

力于与主要客户维持良好关系和以符合或

超出客户要求的水准完成工作，以建立良

好声誉及于日后获得商机。

于本年度，本集团严格遵守并符合关于所

提供产品及服务的、涉及健康与安全、广

告、标签、私隐事项以及补救方法的相关

法律及法规，该等法例法规包括但不限于

《商品说明条例》（香港法例第362章）及《个

人资料（私隐）条例》（香港法例第486章）。

于本年度概无接获客户就本集团所提供服

务或分包商所进行工程的质量问题而提出

任何重大投诉或索偿。

施工质量管理

为确保本集团能为客户带来优质的服务及

可持续的项目，本集团根据ISO 9001:2015

质量管理体系定期控制及监察项目的进

度。我们定期对专案执行进度与成果进行

严格监控与评估，以恪守对服务质量标准

的承诺。本集团的工人及分包商须遵循内

部质量保证要求和不同类型的机电工程、

项目管理及监督、成本控制、项目规划、

招标过程等规定的工作程序。

本集团的项目经理及地盘主管主要负责：

(i) 监控由分包商及工人完成的工程质

量；

(i) 监察其手工及质量；及

(i) 与客户沟通以确保本集团的工程符合

所需标准。

B.6. Product Responsibility

The Group’s major clients include property developers

and architectural firms in Hong Kong. The Group delivers

its services as a first-tier or second-tier subcontractor and

generaly secures projects through tenders. The Group may

be invited to join the tendering proces through invitation

leters, fax or emails from (i) property developers and/or the

responsible agents; (i) main contractors; or (i) subcontractors

to submit tender for a potential project. The Group strives to

maintain god relationship with major clients and complete

works that met or exced client’s requirements to build god

reputation and secure future busines oportunities.

During the Year, the Group strictly conformed to and complied

with relevant laws and regulations in Hong Kong relating to

health and safety, advertising, labeling and privacy maters

relating to products and services provided and methods of

redres. The relevant laws and regulations include, but are not

limited to the Trade Descriptions Ordinance (Chapter 362 of

the Laws of Hong Kong) and Personal Data (Privacy) Ordinance

(Chapter 486 of the Laws of Hong Kong). The Group did not

receive any material complaint or claim from its customers in

relation to the services provided by the Group or the quality of

the project performed by subcontractors during the Year.

Construction Quality Management

To ensure the Group can bring quality services and sustainable

projects to clients, the Group regularly controls and monitors

proceses of the projects in acordance with ISO 9001:2015

Quality Management System. We regularly and strictly monitor

and evaluate project execution progres and outcomes to

uphold our comitment to service quality standards. Workers

and subcontractors of the Group must folow our internal

quality asurance requirements and prescribed working

procedures for diferent types of E&M enginering works,

project management and monitoring, costs control, project

planing and tendering proces etc.

The Group’s project manager and site supervisor are mainly

responsible for:

(i) monitoring the quality of work done by its

subcontractors and its workers;

(i) supervising their workmanship and quality; and

(i) comunication with its customers to ensure that the

Group’s works met the required standard.

Acel Group Holdings Limited Environmental, Social and Governance Report 2025

The Group’s project manager conducts site inspection for

which he is responsible and monitors the work quality, the

progres of work and ensures that works are completed

acording to schedule. Furthermore, the Group’s project

management teams comunicate frequently with its executive

Directors and project director who closely monitor the progres

of each project and discus isues identified to ensure the

Group’s works:

(i) met its customers’ requirements;

(i) are completed within the time stipulated in the contract

and the budget alocated for the project; and

(i) comply with al relevant laws and regulations aplicable

to the works.

Due to the Group’s busines nature, the Group was not

involved in any sale of products. Thus, the disclosure on

products recal procedures and number of products recaled is

not aplicable.

Protection of Customer Privacy and Protection of

Intelectual Property

Despite the fact that the Group has limited aces to its

customers’ personal data due to its busines nature, as a

responsible service provider, the Group has formulated internal

policies to regulate the handling of confidential information

and aces control while protecting customers’ privacy and

intelectual property. Al confidential data related to the

Group’s busines and customer information are securely

protected and only used for internal purposes. Any leakage of

confidential information to third parties is strictly prohibited. As

such, in carying out its operations, the Group adheres to the

Personal Data (Privacy) Ordinance (Chapter 486 of the Laws of

Hong Kong) and expresly reiterates confidentiality obligations.

Besides, the Group values its intangible asets as much as its

tangibles. The Group protects its busineses against intelectual

property theft by prohibiting its employes from the use of

ilegal software or anything without copyright or patents in

the ofice. The Group suports the use of legal and intangible

asets with trademarks while protecting itself from expose to

cybersecurity threats.

本集团的项目经理负责进行实地视察，并

监控工程质量、工程进度及确保工程按时

间表完成。此外，本集团的项目管理团队

经常与执行董事及项目总监沟通，而项目

总监则密切监控各项目的进度，并就所发

现问题进行讨论以确保本集团的工程：

(i) 符合其客户的要求；

(i) 于合约所规定的时间内按项目所拨业

务预算完成；及

(i) 遵守适用于工程的所有相关法律及法

规。

鉴于本集团的业务性质，本集团并无参与

销售产品，因此有关产品召回程序及产品

召回数量的披露并不适用。

客户隐私及知识产权保护

本集团虽基于业务性质仅有限度接触客户

个人资料，但作为负责任的服务供应商，

本集团已制定内部政策以在保障客户私隐

及知识产权的同时规范机密资料的处理与

权限管控。所有与本集团业务及客户资料

有关的机密资料均得到安全保障，只会供

内部使用，严禁向任何第三方泄露机密资

料。因此，在开展其业务时，本集团谨遵

《个人资料（私隐）条例》（香港法例第486

章），并明确重申负有保密责任。

另外，本集团对其无形资产的重视程度与

其有形资产一样。本集团通过禁止其雇员

在办公室使用非法软件或任何没有版权或

专利的产品，保障其业务免受知识产权盗

用。本集团支持使用带有商标的合法及无

形资产，同时保护其不受网络安全威胁。

高升集团控股有限公司 2025年环境、社会及管治报告

Advertising and Labeling

As an E&M enginering services provider, in the Group’s

dealings with its clients, information provided is complete,

true, acurate, clear, and strictly conforms to and complies

with al relevant laws and regulations regarding advertising

and trade descriptions promulgated in the Hong Kong Special

Administrative Region, including but not limited to the Trade

Descriptions Ordinance (Chapter 362 of the Laws of Hong

Kong).

B.7. Anti-coruption

The Group is comited to achieving a high level of ethical

standard in its busines operations, and does not tolerate any

forms of coruption, fraud and al other behaviours violating

work ethics. Al unethical or ilegal acts including coruption,

bribery, extortion, fraud, and money laundering etc. are strictly

prohibited. The Group has established Code of Conduct in

the Employe Handbok which sets out codes and disciplinary

actions related to integrity, and has ensured employes

understand the details of the Code of Conduct. The Group

also adopted the Anti-money Laundering and Counter-terorist

Financing Policy to strictly prevent a contravention of any

requirement under relevant laws and regulations relating to

money laundering. Employes and stakeholders can report any

suspected misconduct to the audit comite of the Company

either verbaly or in writing and provide evidence. The audit

comite of the Company wil investigate any suspected

or ilegal activities to protect the interests of the Group. The

Group has established an efective grievance mechanism to

prevent whistleblowers from facing unfair dismisal or harm. If

any criminal behaviour is detected, the Group wil imediately

report it to the relevant regulatory or law enforcement

authorities as demed necesary by the Group’s management.

The Group’s management is responsible for overseing and

monitoring the Group’s implementation of anti-bribery,

extortion, fraud, and money laundering prevention, as wel as

the whistleblowing procedures.

During the Year, the Group has organised two anti-coruption

training sesions for the senior management personel and

employes in acordance with relevant materials. During

the Year, the Group had complied with relevant laws and

regulations in al major respects relating to bribery, extortion,

fraud, and money laundering, and had not found any non-

compliance relating to coruption. There was not any filed and

concluded case of litigation relating to coruption against the

Group or its employe. Those laws and regulations included

but not limited to the Prevention of Bribery Ordinance (Chapter

201 of the Laws of Hong Kong).

广告及标签

作为机电工程服务供应商，本集团在与客

户的所有业务往来中，确保所提供的资料

完整、真实、准确、清晰及严格遵守香港

特别行政区颁布的各项广告及商品说明法

规，该等法例法规包括但不限于《商品说明

条例》（香港法例第362章）。

B.7. 反贪污

本集团致力于在业务营运中达致高水准的

道德操守，绝不容许任何形式的贪污、欺

诈及所有其他违反工作道德的行为。所有

不道德或不合法的事件包括贪污、贿赂、

勒索、欺诈及洗黑钱等是被严格禁止的。

本集团在《员工手册》中载有员工守则，订

明廉洁相关的守则及纪律处分，及已确保

雇员了解员工守则详情。本集团亦采取了

《反洗黑钱及反恐融资政策》，以严格防止

违反有关洗黑钱的法例法规的任何要求。

员工及利害关系人可以口头或书面向本公

司审核委员会举报可疑行为，并提供证

据。本公司审核委员将就任何可疑或非法

行为进行调查，以保障本集团的利益。本

集团已建立有效的申诉机制，以避免举报

者遭遇不公平的解雇或伤害。若发现任何

涉嫌犯罪行为，本集团将在集团管理层认

为必要时立即向相关监管或执法机关提交

报告。本集团管理层负责监督和监察本集

团防止贿赂、勒索、欺诈和洗钱和举报程

序的执行情况。

于本年度，本集团根据相关文件，组织高

级管理人员及员工开展2次反贪腐培训。在

本年度，本集团在各主要方面均已遵守有

关贿赂、勒索、欺诈及洗钱的所有相关法

律及法规，并没有发现任何有关贪污之违

法违规个案，亦无任何对本集团或其雇员

提出并已审结之贪污诉讼案件。该等法例

法规包括但不限于《防止贿赂条例》（香港法

例第201章）。

Acel Group Holdings Limited Environmental, Social and Governance Report 2025

B.8. 社区投资

本集团积极履行社会责任，著重培养员工

的企业公民意识，并致力透过各种社区参

与途径回馈社会。本集团已采纳社区参与

相关的指引，以确保能有效分配本集团的

捐款，达成企业与社区的共赢发展。

在支援本地创新科技领域，本集团开始自

二零二四年起五年内向香港理工大学捐赠

合共1,000万港元，以共同成立「香港理工

大学－高升集团元宇宙+联合实验室」，

就推动元宇宙技术在工业和环保领域的发

展，加快香港绿色智慧型城市的建设，开

展研究及培养人才。

B.8. Comunity Investment

The Group is comited to fulfiling its social responsibility

by nurturing its employes’ corporate citizenship awarenes

and striving to give back to the comunity through various

chanels of comunity participation. The Group has adopted

relevant guidelines on comunity engagement to ensure that

the Group’s donations can be efectively alocated to achieve

a win-win development for both the enterprise and the

comunity.

In the field of inovation and technology, the Group

comenced the donation of a total of HK$10 milion to The

Hong Kong Polytechnic University for a period of five years

starting from the Year of 2024 to jointly establish the “Hong

Kong Polytechnic University – Acel Group Metaverse + Joint

Laboratory”, so as to promote the development of metaverse

technology in the industrial and environmental protection

sectors, acelerate Hong Kong’s development as a gren and

smart city, and undertake research and talent development.

Aspects/Description/KPIs		Section/Declaration
层面╱描述╱关键绩效指标		章节╱声明

高升集团控股有限公司 2025年环境、社会及管治报告

THE ESG REPORTING GUIDE CONTENT INDEX

OF THE STOCK EXCHANGE

A. Environmental

A. 环境

A1 Emisions

A1 排放物

A1General Disclosures

Information on:

(a) the policies; and

(b) compliance with relevant laws and regulations that

have a significant impact on the isuer

Emisions

A1一般披露

(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

排放物

A1.1The types of emisions and respective emisions dataEmisions – Emisions

Control

A1.1排放物种类及相关排放数据排放物－排放控制

A1.2Direct (Scope 1) and energy indirect (Scope 2) grenhouse

gas emisions (in tones) and intensity

Emisions – Emisions

Control

A1.2直接（范围1）及能源间接（范围2）温室气体排放量（以吨计

算）及密度

排放物－排放控制

A1.3Total hazardous waste produced (in tones) and intensityEmisions – Hazardous

Waste (Not aplicable –

Explained)

A1.3所产生有害废弃物总量（以吨计算）及密度排放物－有害废弃物（不适

用－已解释）

A1.4Total non-hazardous waste produced (in tones) and

intensity

Emisions – Non-hazardous

Waste

A1.4所产生无害废弃物总量（以吨计算）及密度排放物－无害废弃物

A1.5Description of steps to reduce emisions set and results

achieved

Emisions – Emisions

Control

A1.5描述减低排放量的措施及所得成果排放物－排放控制

A1.6Description of how hazardous and non-hazardous wastes

are handled, and a description of reduction target(s) set and

steps taken to achieve them

Emisions – Waste

Management

A1.6描述处理有害及无害废弃物的方法、减低产生量的措施及

所得成果

排放物－废弃物控制

联交所的《环境、社会及管治报告指

引》内容索引表

Aspects/Description/KPIs		Section/Declaration
层面╱描述╱关键绩效指标		章节╱声明

Acel Group Holdings Limited Environmental, Social and Governance Report 2025

A2 Use of Resources

A2 资源使用

A2General DisclosureUse of Resources

A2一般披露资源使用

A2.1Direct and/or indirect energy consumption by type in total

and intensity

Use of Resources – Energy

Consumption

A2.1按类型划分的直接及╱或间接能源总耗量及密度资源使用－能源消耗

A2.2Water consumption in total and intensityUse of Resources – Water

Consumption

A2.2总耗水量及密度资源使用－水源消耗

A2.3Description of energy use eficiency plans and results

achieved

Use of Resources – Energy

Consumption

A2.3描述能源使用效益计划及所得成果资源使用－能源消耗

A2.4Description of whether there is any isue in sourcing water

that is fit for purpose, water eficiency target(s) set and

results achieved

Use of Resources – Energy

Consumption

A2.4描述求取适用水源上可有任何问题，以及提升用水效益计

划及所得成果

资源使用－能源消耗

A2.5Total packaging material used for finished products (in

tones) and with reference to per unit produced

Use of Resources – Use of

Packaging Materials (Not

aplicable – Explained)

A2.5制成品所用包装材料的总量及（以吨计算）每生产单位占量资源使用－包装材料使用

（不适用－已解释）

A3 The Environment and Natural Resources

A3 环境及天然资源

A3General DisclosureThe Environment and

Natural Resources

A3一般披露环境及天然资源

A3.1Description of the significant impacts of activities on the

environment and natural resources and the actions taken to

manage them

The Environment and

Natural Resources – Noise

Control, Indor Air Quality

A3.1描述业务活动对环境及天然资源的重大影响，以及已采取

管理有关影响的行动

环境及天然资源－噪音控

制、室内空气质素

A4 Climate Change

A4 气候变化

A4General DisclosureResponses to Climate

Change

A4一般披露应对气候变化

A4.1Description of the significant climate-related isues which

have impacted, and those which may impact, the isuer, and

the actions taken to manage them

Responses to Climate

Change

A4.1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，以及已采取的应对行动

应对气候变化

Aspects/Description/KPIs		Section/Declaration
层面╱描述╱关键绩效指标		章节╱声明

高升集团控股有限公司 2025年环境、社会及管治报告

B. Social

B. 社会

B1 Employment

B1 雇佣

B1General Disclosure

Information on:

(a) the policies; and

(b) compliance with relevant laws and regulations that

have a significant impact on the isuer

Employment

B1一般披露

(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

雇佣

B1.1Total workforce by gender, employment type, age group

and geographical region

Employment

B1.1按性别、雇佣类型、年龄组别划分及地区划分的雇员总数雇佣

B1.2Employe turnover rate by gender, age group and

geographical region

Employment

B1.2按性别、年龄组别及地区划分的雇员流失比率雇佣

B2 Health and Safety

B2 健康与安全

B2General Disclosure

Information on:

(a) the policies; and

(b) compliance with relevant laws and regulations that

have a significant impact on the isuer

Health and Safety

B2一般披露

(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

健康与安全

B2.1Number and rate of work-related fatalitiesHealth and Safety

B2.1因工作关系而死亡的人数及比率健康与安全

B2.2Lost days due to work injuryHealth and Safety

B2.2因工伤损失工作日数健康与安全

B2.3Description of ocupational health and safety measures

adopted, how they are implemented and monitored

Health and Safety

B2.3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

健康与安全

B3 Employe Development and Training

B3 雇员发展与培训

B3General DisclosureDevelopment and Training

B3一般披露发展与培训

B3.1The percentage of employes trained by gender and

employe category

Development and Training

B3.1按性别及雇员类别划分的受训雇员百分比发展与培训

Aspects/Description/KPIs		Section/Declaration
层面╱描述╱关键绩效指标		章节╱声明

Acel Group Holdings Limited Environmental, Social and Governance Report 2025

B3.2The average training hours completed per employe by

gender and employe category

Development and Training

B3.2按性别及雇员类别划分，每名雇员完成受训的平均时数发展与培训

B4 Labour Standards

B4 劳工准则

B4General Disclosure

Information on:

(a) the policies; and

(b) compliance with relevant laws and regulations that

have a significant impact on the isuer

Labour Standards

B4一般披露

(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

劳工准则

B4.1Description of measures to review employment practices to

avoid child and forced labour

Labour Standards

B4.1描述检讨招聘惯例的措施以避免童工及强制劳工劳工准则

B4.2Description of steps taken to eliminate such practices when

discovered

Labour Standards

B4.2描述在发现违规情况时消除有关情况所采取的步骤劳工准则

B5 Suply Chain Management

B5 供应链管理

B5General DisclosureSuply Chain Management

B5一般披露供应链管理

B5.1Number of supliers by geographical regionSuply Chain Management

B5.1按地区划分的供应商数目供应链管理

B5.2Description of practices relating to engaging supliers,

number of supliers where the practices are being

implemented, how they are implemented and monitored

Suply Chain Management

B5.2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

供应链管理

B5.3Description of practices used to identify environmental

and social risks along the suply chain, and how they are

implemented and monitored

Suply Chain Management

B5.3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

供应链管理

B5.4Description of practices used to promote environmentaly

preferable products and services when selecting supliers,

and how they are implemented and monitored

Suply Chain Management

B5.4描述在拣选供应商时推动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

供应链管理

Aspects/Description/KPIs		Section/Declaration
层面╱描述╱关键绩效指标		章节╱声明

高升集团控股有限公司 2025年环境、社会及管治报告

B6 Product Responsibility

B6 产品责任

B6General Disclosure

Information on:

(a) the policies; and

(b) compliance with relevant laws and regulations that

have a significant impact on the isuer

Product Responsibility

B6一般披露

(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

产品责任

B6.1Percentage of total products sold or shiped subject to

recals for safety and health reasons

Product Responsibility

B6.1已售或已运送产品总数中因安全与健康理由而须回收的百

分比

产品责任

B6.2Number of products and service related complaints received

and how they are dealt with

Product Responsibility

B6.2接获关于产品及服务的投诉数目以及应对方法产品责任

B6.3Description of practices relating to observing and protecting

intelectual property rights

Product Responsibility

B6.3描述与维护及保障知识产权有关的惯例产品责任

B6.4Description of quality asurance proces and recal

procedures

Product Responsibility

B6.4描述质量检定过程及产品回收程序产品责任

B6.5Description of consumer data protection and privacy

policies, how they are implemented and monitored

Product Responsibility –

Protection of Customer

Privacy

B6.5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

产品责任－客户隐私保护

B7 Anti-coruption

B7 反贪污

B7General Disclosure

Information on:

(a) the policies; and

(b) compliance with relevant laws and regulations that

have a significant impact on the isuer

Anti-coruption

B7一般披露

(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

反贪污

B7.1Number of concluded legal cases regarding corupt practices

brought against the isuer or its employes during the

reporting period and the outcomes of the cases

Anti-coruption

B7.1于汇报期内对发行人或其雇员提出并已审结的贪污诉讼案

件的数目及诉讼结果

反贪污

Aspects/Description/KPIs		Section/Declaration
层面╱描述╱关键绩效指标		章节╱声明

Acel Group Holdings Limited Environmental, Social and Governance Report 2025

B7.2Description of preventive measures and whistle-blowing

procedures, how they are implemented and monitored

Anti-coruption

B7.2描述防范措施及举报程序，以及相关执行及监察方法反贪污

B7.3Description of anti-coruption training provided to directors

and staf

Anti-coruption

B7.3描述向董事及员工进行的反贪污培训反贪污

B8 Comunity Investment

B8 社区投资

B8General DisclosureComunity Investment

B8一般披露社区投资

B8.1Focus areas of contributionComunity Investment

B8.1专注贡献范畴社区投资

B8.2Resources contributed to the focus areaComunity Investment

B8.2已动用的资源社区投资

Acel Group Holdings Limited

01283 高升集团控股财务报表/环境、社会及管治资料：2025年环境、社会及管治报告

ENVIRONMENTAL, SOCIAL AND GOVERANCE REPORT

Acel Group Holdings Limited

高升集团控股有限公司

2050. The Chinese government has already stipulated its targets

Adres:Unit A, 19/F

Email:acel@financialpr.hk

Telephone:2529 8888

Notes:

1. GHG emisions data is presented in terms of carbon dioxide

2. The total revenue of the Group for the years ended 31 March

2030. To achieve the target, we have initiated the folowing

第400章）及其他相关规例。当建筑工程噪

Information on:

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Acel Group Holdings Limited

高升集团控股有限公司

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