环境、社会及管治报告

Environmental, Social and

Governance Report

ABOUT THIS REPORT

关于本报告

Environmental, Social and Governance Report 2025

范畴及报告期间

文化传信集团有限公司（以下简称「本公司」，

连同其附属公司统称「本集团」）欣然刊发环境、

社会及管治（「环境、社会及管治」）报告，主要

汇报其环境、社会及管治方面的表现，并参考

香港联合交易所有限公司（「联交所」）所订香港

联合交易所有限公司证券上市规则（「上市规则」）

附录C2所载《环境、社会及管治报告指引》作出

披露。本集团持续披露其气候相关资料，以符

合气候相关财务披露工作小组（TCFD）有关气候

相关财务披露的建议（「TCFD框架」）。

本集团主要从事传统出版及知识产权（「知识产

权」）授权、数码化市场推广、零售与批发及自

然语言处理业务。除另有指明外，本环境、社

会及管治报告涵盖本集团位于香港及中华人民

共和国（「中国」）主要业务营运的两个主要范畴

（即环境及社会范畴）于二零二四年四月一日至

二零二五年三月三十一日（「报告期间」）的整体

表现。本文将报告的业务营运包括：

SCOPE AND REPORTING PERIOD

Culturecom Holdings Limited (hereinafter

referred to as the “Company”, and together

with its subsidiaries referred to as the “Group”)

is pleased to publish the Environmental,

Social, and Governance (the “ESG”)

report, highlighting its ESG performance,

with disclosure reference made to the ESG

Reporting Guide as described in Appendix C2

to the Rules Governing the Listing of Securities

on the Stock Exchange of Hong Kong Limited

(the “Listing Rules”) Guidance set out by The

Stock Exchange of Hong Kong Limited (the

“HKex”). The Group has maintained disclosure

of its climate-related information aligning with

the TCFD recommendations on climate-related

financial disclosure (the “TCFD Framework”).

The Group is principally engaged in traditional

publishing, intellectual properties (“IPs”)

licensing, digital marketing, retailing and

wholesales and natural language processing

business. This ESG report covers the Group’s

overall performance in two subject areas,

namely, Environmental and Social of key

business operations in Hong Kong and the

People’s Republic of China (the “PRC”), from

1 April 2024 to 31 March 2025 (the “Reporting

Period”), unless otherwise stated. The business

operations to be reported include:

ABOUT THIS REPORT

关于本报告

5文化传信集团有限公司2025环境、社会及管治报告

香港办公室：

（以下称「金钟办公

室」）；

（以下称「荃湾办公

室」）；及

（以下称「荃湾仓库」）；

中国办公室：

（以下称「广州办公

室」）；

（以下称「北京办公

室」）；及

（以下称「珠海办公

室」）。

广州及北京办公室已转型为共享办公室模式，

故与其他租户共享耗电量及耗水量，使获取报

告期间具体的消耗数据时受到限制。

本公司董事会（「董事会」）深明其对本集团的环

境、社会及管治策略及报告，以及评估及厘定

本集团的环境、社会及管治相关风险的整体责

任。本集团于报告期间一直遵守环境、社会及

管治报告指引所载的所有强制披露规定及「不遵

守就解释」条文。本环境、社会及管治报告董事

会已经审阅及批准。

The Hong Kong offices:

, Hong Kong

(hereafter the “Admiralty office”);

, Hong Kong

(hereafter the “Tsuen Wan office”); and

, Hong Kong

(hereafter the “Tsuen Wan warehouse”).

The PRC offices:

, the PRC

(hereafter the “Guangzhou office”);

, the PRC (hereafter the

“Beijing office”); and

, the PRC (hereafter the

“Zhuhai office”).

The Guangzhou and Beijing office have

transitioned to a shared office model, resulting

in shared electricity and water consumption

with other tenants, which limits the availability

of specific consumption data during the

Reporting Period.

The board of directors of the Company (the

“Board”) acknowledged that it has overall

responsibility for the Group’s ESG strategy and

reporting and for evaluating and determining

the Group’s ESG-related risks. The Group has

complied with all the mandatory disclosure

requirements and the “comply or explain”

provisions set out in the ESG Reporting Guide

during the Reporting Period. This ESG report

has been reviewed and approved by the

Board.

Culturecom Holdings Limited6

ABOUT THIS REPORT

关于本报告

Environmental, Social and Governance Report 2025

报告原则

本报告所涵盖的内容符合上市规则附录C2及香

港联合交易所指引所规定的四项报告原则－重

要性、量化、平衡及一致性。

重要性－已作出重要性评估，以识别出对投资

者及其他持份者构成重大影响的重大环境及社

会议题、重要持份者、程序及参与结果，均载

于本报告「持份者参与及重要性」一节。

量化－已制定关键绩效指标（「关键绩效指标」），

关键绩效指标为可计量且适用于在适当条件下

进行有效比较；所用的标准、方法、假设及╱

或计算工具的资料，以及所使用的转换因素的

来源已在适用时予以披露。

平衡－本报告以不偏不倚的方式呈报本集团于

报告期间的表现，以避免可能会不恰当地影响

读者决策或判断的选择、遗漏或呈报方式。

一致性－已使用一致的披露统计方法及关键绩

效指标的呈报方式，以令有关数据日后可作有

意义的比较。

REPORTING PRINCIPLES

The contents covered in this report comply

with the four reporting principles of materiality,

quantitativeness, balance, and consistency

required in Appendix C2 to the Listing Rules

and Guidance set out by The Stock Exchange

of Hong Kong Limited.

Materiality – Materiality assessments have been

carried out to identify material environmental

and social issues that have major impacts on

investors and other stakeholders, the significant

stakeholders, procedures, and results of

the engagement of which are presented in

the section “Stakeholder Engagement and

Materiality” in the Report.

Quantitativeness – Key performance indicators

(“KPI”s) have been established, and are

measurable and applicable to make valid

comparisons under appropriate conditions;

information on the standards, methodologies,

assumptions, and/or calculation tools used,

and sources of conversion factors used, have

been disclosed when applicable.

Balance – The Report presents the Group’s

performance during the Reporting Period in an

impartial manner, avoiding choices, omissions,

or presentation formats that may unduly

influence readers’ decisions or judgments.

Consistency – Consistent statistical

methodologies and presentation of KPIs have

been used to allow meaningful comparisons of

related data over time.

MISSION AND VISION ON ENVIRONMENTAL,

SOCIAL AND GOVERNANCE (“ESG”)

环境、社会及管治（「环境、社会及管治」）的使命及展望

7文化传信集团有限公司2025环境、社会及管治报告

展望

本集团展望未来，将可持续发展无缝融入我们

的业务。我们立志成为行业的领导者，展示经

济增长、环境管理及社会责任如何能够和谐共

存并蓬勃发展。

我们的环境、社会及管治展望的主

要支柱

• 严格遵守我们的司法管辖区法律框架

内所有适用规则及法规，并停止采用

或使用可能损害环境之行动或产品。

、保护自然资源

及在我们的营运中推广可持续实践的

机会。

，积极聆听其需

求，以改善健康、安全及个人发展，

培养创新思维。

、包容性及赋权的员工队

伍，让雇员有机会学习、成长及为本

集团之可持续发展计划作出贡献。

VISION

The Group envisions a future where sustainable

development is seamlessly integrated into

our business. Our goal is to be an industry

leader, demonstrating that economic

growth, environmental stewardship, and

social responsibility can coexist and thrive

harmoniously.

KEY PILLARS OF OUR ESG VISION

1. Environment:

• Strictly adhere to all applicable rules

and regulations within the legal

framework of our jurisdictions and

refrain from actions or products that

may harm the environment.

• Continuously seek opportunities to

reduce our carbon footprint, preserve

natural resources, and promote

sustainable practices across our

operations.

2. Employees:

• Maintain open communication with

employees, actively listening to their

needs to improve health, safety, and

personal development, fostering an

innovative mindset.

, inclusive, and

empowered workforce, providing

opportunities for employees to learn,

grow, and contribute to the Group’s

sustainability initiatives.

Culturecom Holdings Limited8

MISSION AND VISION ON ENVIRONMENTAL,

SOCIAL AND GOVERNANCE (“ESG”)

环境、社会及管治（「环境、社会及管治」）的使命及展望

Environmental, Social and Governance Report 2025

• 提高本集团各层面的营运及客户的环

保意识，并根据相关监管部门要求，

合作推行改善社区的措施。

，旨

在创建一个更紧密而公平，且令本集

团引以为傲的社会。

透过将我们的业务策略及运营配合该等环境、

社会及管治支柱，本集团致力于推动积极变革，

减少我们对环境的影响，并为我们的持份者及

本集团运营的社区创造长期共享的价值。

3. Society:

• Raise environmental protection

awareness throughout all levels of

the Group’s operations and among

our clients, while cooperating on

community improvement initiatives as

required by regulatory authorities.

• Actively support and uplift diverse

social segments, aiming to create

a more connected and equitable

society that the Group is proud of.

By aligning our business strategies and

operations with these ESG pillars, the Group

is committed to driving positive change,

minimizing our environmental impact, and

creating long-term, shared value for our

stakeholders and the communities in which the

Group operate.

THE BOARD STATEMENT

董事会声明

9文化传信集团有限公司2025环境、社会及管治报告

本集团为创办于一九九九年的香港动漫画联会

有限公司的原创办成员之一。本集团的未来业

务发展将与环境、社会及管治的整体展望密切

一致。

本集团致力于建立及加强我们的市场推广及技

术团队，为客户提供更好的服务，并扩大我们

的服务范围。本集团旨在透过资料数码化为环

境带来显著效益，例如节省树木资源、提升供

应链效率及减少消费者过度消耗，同时促进必

要商品的购买。

此外，本集团深明中国内地知识产权（「知识产

权」）市场的增长潜力。凭借我们的专业知识，

本集团希望为建立一个更强大、更标准化的知

识产权市场出一份力，协助防止潜在的侵权行

为。

展望二零二五年及未来，本集团相信随著AI语

音技术进步，并将其商业化，将同时带来环境

及社会效益。此举旨在于保护环境及创造社会

价值与确保商业回报及维持盈利能力之间取得

平衡。

The Group proudly stands as one of the

original founding members of the Hong Kong

Comics and Animation Federation Limited,

established in 1999. Our future business

development will be closely aligned with our

overarching vision for Environmental, Social,

and Governance principles.

The Group is committed to building and

strengthening our marketing and technical

teams to better serve our customers and

expand our range of services. Through

the digitalization of information, the Group

aims to achieve significant environmental

benefits, such as conserving forest resources,

enhancing supply chain efficiency, and

reducing excessive consumer consumption

while promoting the purchase of essential

goods.

Additionally, the Group recognizes the potential

for growth in the intellectual properties (“IPs”)

market in Mainland China. By leveraging our

expertise, the Group aspires to contribute to

a stronger and more standardized IPs market,

helping to prevent potential infringements.

Looking ahead to 2025 and beyond, the

Group believes that advancements in AI voice

technology, along with its commercialization,

will yield both environmental and social

benefits. This approach aims to balance

environmental protection with the creation of

social value while ensuring commercial returns

and maintaining profitability.

Culturecom Holdings Limited10

THE BOARD STATEMENT

董事会声明

Environmental, Social and Governance Report 2025

本集团致力确保业务持续运作，并不遗余力地

将环境、社会及管治原则融入我们的行政常规。

这承诺已为环境及本集团服务的社区带来正面

影响。本集团透过妥为实现该等目标，将营运

过程中对环境及社会的负面影响尽量减少，努

力为所有持份者创造长期共享价值。

风险管理及管治

为加强本集团对有效实施环境、社会及管治相

关的风险管理的承诺，本集团每六个月进行一

次内部监控审阅（「内部监控审阅」）。结构化的

审阅程序有助于持续识别、评估、优先处理、

管理及监控我们于日常营运中的环境、社会及

管治相关风险。

持续风险评估

来自内部监控审阅的发现均会与管理层讨论，

以识别已出现的环境、社会及管治相关风险及

机遇。讨论得出的关键见解会向董事会报告，

如有需要，会与高级管理层召开会议。此积极

方法使本集团能够保持警觉，并对可能影响环

境、社会及管治表现的经济、行业、监管及营

运环境的不断变化迅速作出回应。

The Group is dedicated to ensuring business

continuity while fully integrating ESG principles

into our administrative practices. This

commitment has already produced positive

impacts on both the environment and the

communities the Group serves. By achieving

these objectives, the Group aims to minimize

negative environmental and social impacts

during our operations, striving to create

long-term shared value for all stakeholders.

RISK MANAGEMENT AND

GOVERNANCE

To reinforce the Group’s commitment

to effective Environmental, Social, and

Governance implementation and risk

management, the Group conducts an Internal

Control Review (the “IC Review”) every six

months. This structured review process enables

the continuous identification, evaluation,

prioritization, management, and monitoring of

ESG-related risks in our daily operations.

ONGOING RISK ASSESSMENT

Findings from the IC Review are discussed with

management to identify emerging ESG-related

risks and opportunities. Key insights from these

discussions are reported to the Board, and if

necessary, meetings with senior management

are convened. This proactive approach

ensures that the Group remains vigilant and

responsive to evolving economic, industry,

regulatory, and operational conditions that

could impact ESG performance.

THE BOARD STATEMENT

董事会声明

11文化传信集团有限公司2025环境、社会及管治报告

董事会监督

董事会透过评估已识别的环境、社会及管治相

关风险及机遇的重要性，并考虑其对业务的影

响，其在此管治框架中扮演著关键角色。董事

将每年检讨环境、社会及管治相关目标及指标，

确保其与本集团的策略目标一致。此外，本集

团定期进行重要性评估，以识别、评估及优先

处理重大环境、社会及管治相关事宜，并纳入

来自不同持份者的反馈。

持续改善及监察

为求持续精益求精，本集团已为不久将来制订

以下目标及目的：

、节材及废弃物分类措施，以实

现温室气体（「温室气体」）排放目标。

、资本改善及新技

术，以改善项目表现。

、社会及管治事宜、

自我评估、可持续物料及回收惯例的培训。

社会及管治策略，以促进更好的合作。

BOARD OVERSIGHT

The Board plays a crucial role in this

governance framework by assessing the

significance of identified ESG-related risks and

opportunities and considering their implications

for the business. Directors review ESG-related

goals and targets annually, ensuring alignment

with the Group’s strategic objectives.

Additionally, the Group conducts regular

materiality assessments to identify, evaluate,

and prioritize key ESG issues, incorporating

feedback from our diverse stakeholders.

CONTINUOUS IMPROVEMENT AND

MONITORING

The Group is dedicated to continuous

improvement and has established specific

targets and goals for the near future,

including:

• Implementing measures for energy

conservation, material efficiency, and

waste separation to meet greenhouse gas

(“GHG”) emissions targets.

• Evaluating and introducing low-cost

measures, capital improvements, and

new technologies to enhance project

performance.

• Providing training for employees on

ESG issues, self-assessment, sustainable

materials, and recycling practices.

• Transparently communicating our ESG

strategies to suppliers and business

partners to foster better collaboration.

Culturecom Holdings Limited12

THE BOARD STATEMENT

董事会声明

Environmental, Social and Governance Report 2025

表现监察

管理层团队负责监察本集团环境、社会及管治

相关表现，并在必要时向董事会报告。监察方

法包括：

、社会责任及企业管治

方面的过往评估、年报以及环境、社会及

管治报告。

、社会及

管治事宜。

、安全、环境

及社会事宜的风险。

透过实施全面环境、社会及管治风险管理框架，

本集团可确保其已准备充足以评估及降低与可

持续发展工作相关的风险，并在变幻莫测的商

业环境中保持灵活及应变能力。

PERFORMANCE MONITORING

The management team is responsible

for monitoring the Group’s ESG-related

performance and reporting to the Board as

necessary. Monitoring methods include:

annual reports, and ESG reports related

to environmental protection, social

responsibility, and corporate governance.

• Linking significant ESG matters that affect

the Group’s operations.

’s

impact on health, safety, environment,

and societal issues.

By implementing this comprehensive ESG risk

management framework, the Group ensures

it is well-equipped to evaluate and mitigate

risks associated with its sustainability efforts,

maintaining resilience and adaptability in a

dynamic business environment.

STAKEHOLDERS’ ENGAGEMENT AND MATERIALITY

持份者参与及重要性

13文化传信集团有限公司2025环境、社会及管治报告

本集团深明持份者对我们的业务所带来的潜在

影响，因此十分重视持份者的意见与反馈。本

集团透过下表所示各种渠道定期与持份者沟通。

此外，本集团举行小组讨论，专门处理环境、

社会及管治的重大议题。于报告期间，本集团

已与印刷厂及过户登记处分处就环境、社会及

管治重大议题进行讨论。

持份者组别沟通渠道

雇员－大会及会议

－年度雇员绩效考核

－本公司通告

及公告

－内联网及电邮

－员工意见调查

－咨询委员会

股东－年报

－股东周年大会

－公司网址

－本公司通告

及公告

－热线

客户－大会

－公司网址

供应商、服务－大会

供应商或承

包商

－公司网址

The Group values stakeholder input and

feedback, recognizing their potential impact

on our business. The Group regularly engages

with stakeholders through various channels,

as outlined in the table below. Additionally,

the Group conducted group discussions to

specifically address ESG material topics. During

the Reporting Period, the Group engaged in

discussions on ESG material topics with our

printing house and the Branch Registrar.

Stakeholder

GroupsCommunication Channels

Employees–Meetings and

conferences

–Annual employee

performance appraisals

–Company notices and

announcements

–Intranet and emails

–Staff opinion surveys

–Consultative Committee

Shareholders–Annual Reports

–Annual general meetings

–Company website

–Company notices and

announcements

–Hotlines

Clients–Meetings

–Company website

Suppliers, service

providers or

contractors

–Meetings

–Company website

Culturecom Holdings Limited14

STAKEHOLDERS’ ENGAGEMENT AND MATERIALITY

持份者参与及重要性

Environmental, Social and Governance Report 2025

于报告期间，本集团特别邀请其内部及外部持

份者（包括董事、前线员工、管理层、客户、供

应商及合作伙伴）参与，透过问卷进一步了解其

环境、社会及管治事宜的重大方面及挑战。根

据所收集的反馈，我们制定了重要性矩阵。

During the Reporting Period, the Group has

specifically engaged its internal and external

stakeholders including directors, frontline

staff, management, customers and third-party

consultants to gain further insights on material

aspects and challenges of its ESG matters

via questionnaires. Based on the feedback

collected, a materiality matrix was developed.

Internal Assessment on Importance to Business

持份者参与所反映不同议题的重要性

较

低

较

高

对

持

份

者

的

重

要

性

LOWER 较低HIGHER 较高

对业务重要性的内部评估

Materiality of Diﬀerent Topics from Stakeholder Engagement

B10

A1A5A6

B11

B1B4A2B3

STAKEHOLDERS’ ENGAGEMENT AND MATERIALITY

持份者参与及重要性

15文化传信集团有限公司2025环境、社会及管治报告

EnvironmentalSocial

环境社会

A1 EnergyB1 Employment

能源雇佣

A2 WaterB2 Occupational Health and Safety

水职业健康与安全

A3 Air EmissionB3 Development and Training

废气排放发展及培训

A4 Waste and EffluentB4 Labour Standards

废弃物及废水劳工准则

A5 Other Raw Materials ConsumptionB5 Supplier Management

其他原料耗量供应商管理

A6 Environmental Protection MeasuresB6 Intellectual Property

环保措施知识产权

A7 Climate ChangeB7 Data Protection

气候变化资料保障

B8 Customer Service

客户服务

B9 Product/Service Quality

产品╱服务质素

B10 Anti-corruption

反贪污

B11 Community Investment

社区投资

Culturecom Holdings Limited16

STAKEHOLDERS’ ENGAGEMENT AND MATERIALITY

持份者参与及重要性

Environmental, Social and Governance Report 2025

根据持份者之反馈，对本集团而言最重要的环

境及社会方面是：

• 知识产权

• 资料保障

• 客户服务

╱服务质素

• 反贪污

与上一次报告期相似，所有识别出的重大议题

均属于社会方面。为此，本集团为解决该等持

续的重大议题一直作出努力，其中包括举办著

重关键议题的培训课程及小组讨论。

关于产品及服务质素这重大议题，本集团之质

素保证政策规定，所有漫画书及其他产品在生

产前须经漫画部检验。本集团亦定期评估与产

品及服务相关之风险。倘若发生投诉，本集团

将调查问题，并努力达成双方满意的解决方案。

本集团将继续透过既定政策及指引管理该等重

要范畴。本集团亦会积极与持份者沟通，并不

断检讨及完善内部政策，以提升环境、社会及

管治管理及表现。

According to stakeholder feedback, the most

important environmental and social aspects for

the Group are:

• Intellectual Property

• Data Protection

• Customer Service

/Service Quality

• Anti-corruption

Similar to the previous Reporting Period, all

identified material topics fall under the social

aspect. In response, the Group has made

ongoing efforts to address these sustained

material topics, which included organizing

training sessions and group discussions

focused on key issues.

Regarding the material topic of product and

service quality, the Group’s Quality Assurance

policy mandates that all comic books and

other products undergo inspection by the

Comics Department prior to production. The

Group also regularly assesses risks associated

with our products and services. In the event of

complaints, the Group investigates the issues

and strives to reach a mutually satisfactory

resolution.

The Group will continue to manage these key

material aspects through established policies

and guidelines. The Group will actively engage

with stakeholders and consistently review and

refine our internal policies to enhance our ESG

management and performance.

STAKEHOLDERS’ FEEDBACK

持份者反馈

17文化传信集团有限公司2025环境、社会及管治报告

本集团欢迎持份者就环境、社会及管治方针及表

现提出反馈，透过电邮至ir@culturecom.com.hk

提供建议或分享意见。

The Group welcomes stakeholders’ feedback

on the environmental, social and governance

approach and performance by giving

suggestions or sharing views via email at

ir@culturecom.com.hk.

Culturecom Holdings Limited18

ENVIRONMENTAL

环境

Environmental, Social and Governance Report 2025

A1. 排放

作为一间非制造业公司，本集团的营运对

环境产生的负面影响相对甚微。本集团于

其日常活动中并无产生任何废气或有害废

弃物排放。本集团产生的直接及间接环境

影响主要源于：

• 拥有的车辆及购买电力所消耗的燃料

• 商务航空差旅

• 消耗纸张及用水

本集团严格遵守中国及香港在环境保护及

污染控制方面的法律、规例及法规，包括：

• 中国环境保护法

• 中国节约能源法

• 中国固体废物污染环境防治法

于报告期间，概无录得有关废气及温室气

体排放、向水及土地的排污或产生有害及

无害废弃物且对本集团有重大影响的相关

法律及法规的重大违反事件。

A1. Emissions

As a non-manufacturing company, the

Group’s operations have a minimal

negative impact on the environment. The

Group does not produce exhaust gases or

hazardous waste in our daily activities. The

Group’s direct and indirect environmental

impacts primarily arise from:

• Fuel consumption for owned vehicles

and purchased electricity

• Business air travel

• Paper and water usage

The Group strictly complies with

environmental protection and pollution

control laws and regulations in both the

PRC and Hong Kong, including:

• Environmental Protection Law of the

PRC

• Energy Conservation Law of the PRC

• Law of the PRC on the Prevention and

Control of Environmental Pollution by

Solid Waste

During the Reporting Period, there were

no instances of material non-compliance

with relevant laws and regulations

that significantly impacted the Group

regarding air and greenhouse gas

emissions, discharges into water and

land, or the generation of hazardous and

non-hazardous waste.

ENVIRONMENTAL

环境

19文化传信集团有限公司2025环境、社会及管治报告

A1. 排放（续）

A1.1废气排放

于报告期间，使用汽油的私家车乃用

于日常交通。汽车燃料燃烧会产生废

气排放物，包括氮氧化物（「氮氧化

物」）、硫氧化物（「硫氧化物」）及悬浮

粒子（「悬浮粒子」）。由于增加使用公

司车辆，本集团观察到氮氧化物及悬

浮粒子的排放较上一期间整体增加。

附注1：除另有指明外，整份报告中有关环

境参数计算的排放系数乃参考联交

所所订主板上市规则附录C2及其载

列的参考文件。

附注2：报告期间及上一报告期间所用的计

算方法并无变动。

A1. Emissions (Continued)

A1.1 Air Emissions

Throughout the Reporting Period,

passenger cars running on petrol

were utilized for daily transportation.

This mobile combustion resulted in air

emissions, including nitrogen oxides

(“NOx”), sulfur oxides (“SOx”), and

particulate matter (“PM”). Due to

an increase in the use of company

vehicles, the Group observed an

overall rise in emissions of NOx and

PM compared to the previous period.

Mobile fuel source

Air emissions (non-GHG)

from the vehicle

汽车燃料来源汽车产生的废气排放（非温室气体）

SOx (kg)NOx (kg)PM (kg)

硫氧化物

（公斤）

氮氧化物

（公斤）

悬浮粒子

（公斤）

FY 2023/24Petrol0.052.830.21

二零二三╱二四财政年度汽油

FY 2024/25Petrol0.010.560.04

二零二四╱二五财政年度汽油

Note 1: Emission factors for calculations on

environmental parameters throughout

the report were referred to Appendix

C2 to the Main Board Listing Rules and

the referred documentation as set out

by HKex unless stated otherwise.

Note 2: There was no change to the

calculation methodologies used for

the Reporting Period and the previous

Reporting Period.

Culturecom Holdings Limited20

ENVIRONMENTAL

环境

Environmental, Social and Governance Report 2025

A1. 排放（续）

A1.2 温室气体排放

于报告期间，本集团的排放量为

23.20吨二氧化碳当量（「吨二氧化碳

当量」），密度为每平方米0.03吨二氧

化碳当量。整体温室气体排放密度与

上一报告期间比较下并无重大变动。

所报告的温室气体排放乃来自以下活

动：

（范围1）温室气体排放：用

于交通工具燃烧之燃料；

（范围2）温室气体排放：购

买电力；及

（范围3）温室气体排

放：淡水及污水处理、于堆填区

处置的废纸及商务航空差旅。

A1. Emissions (Continued)

A1.2 Greenhouse Gas Emissions

During the Reporting Period, 23.20

tonnes of carbon dioxide equivalent

(“tCO2eq”) were emitted, resulting in

an intensity of 0.03 tCO2eq/m

. The

overall GHG emission intensity had no

significant change compared to the

last reporting period. The reported

GHG emissions were attributed to the

following activities:

the mobile combustion of fuels

for transportation;

purchased electricity; and

• Other Indirect (scope 3) GHG

emissions: fresh water and

sewage processing, paper waste

disposal at landfills, and business

air travel.

ENVIRONMENTAL

环境

21文化传信集团有限公司2025环境、社会及管治报告

A1. 排放（续）

A1.2 温室气体排放（续）

A1. Emissions (Continued)

A1.2 Greenhouse Gas Emissions

(Continued)

ScopeEmission sources

GHG

Emissions in

FY 2024/25

(in tCO2eq)

GHG

Emissions in

FY 2023/24

(in tCO2eq)

范围排放来源

二零二四╱二五

财政年度

温室气体

排放量（吨

二氧化碳当量）

二零二三╱二四

财政年度

温室气体

排放量（吨

二氧化碳当量）

Scope 1Petrol1.348.74

Direct GHG emission汽油

范围1

直接温室气体排放

Scope 2Purchased electricity19.4420.19

Indirect GHG emission购买电力

范围2

间接温室气体排放

Scope 3Fresh water processing–<0.01

Other Indirect

GHG emission

淡水处理

Sewage processing–<0.01

范围3污水处理

其他间接温室气体排放Paper waste disposed at

landfills

1.150.73

于堆填区处置的废纸

Business air travel1.270.99

商务航空差旅

Total GHG Emission (in tCO2eq)23.2030.65

总温室气体排放量（吨二氧化碳当量）

GHG Emission Intensity (in tCO2eq/m

)0.030.02

温室气体排放密度（吨二氧化碳当量╱平方米）

Culturecom Holdings Limited22

ENVIRONMENTAL

环境

Environmental, Social and Governance Report 2025

A1. 排放（续）

A1.2 温室气体排放（续）

附注1：除另有说明外，排放系数乃参考上

市规则附录C2及联交所提供的相关

文件而作出。范围3排放量仅根据该

等资源的可用排放系数计算。

附注2：金钟及荃湾购买电力的排放系数来

自香港电灯（港灯）及中华电力有限

公司（中华电力）。

附注3：由于广州及北京办公室采用共享办

公室模式，故无法获取耗电量及耗

水量的数据。此外，由于珠海办公

室的电力由地方政府免费供应，故

无法获取数据。

附注4：用于计算温室气体排放密度（单位：

吨二氧化碳当量╱平方米）的总面积

已减至673平方米，不包括中国办公

室，原因是未进行温室气体排放计

算。

附注5：报告期间与上一报告期间所用的计

算方法并无变动。

A1.3 有害废弃物

报告期间，本集团并无产生有害废弃

物。当产生有害废弃物时，其由持牌

处理商收集，以便于处置前作妥善回

收或处理。

A1. Emissions (Continued)

A1.2 Greenhouse Gas Emissions

(Continued)

Note 1: Emission factors were referenced from

Appendix C2 of the Listing Rules and

associated documentation provided

by HKex, unless otherwise stated.

Scope 3 emissions were calculated

solely based on the available emission

factors from these sources.

Note 2: Emission factors for purchased

electricity in Admiralty and Tsuen Wan

were sourced from Hong Kong Electric

(HKE) and CLP Power Hong Kong

Limited (CLP).

Note 3: Data on electricity and water

consumption is unavailable for the

Guangzhou and Beijing offices, as

these locations operate in a shared

office environment. Additionally,

no data is available for the Zhuhai

office because the local government

provides electricity free of charge.

Note 4: The total area used to calculate GHG

Emission Intensity (in tCO2eq/m²) has

been reduced to 673 m², excluding

the PRC offices due to the absence of

GHG emission calculations.

Note 5: There have been no changes to the

calculation methodologies used in

the Reporting Period compared to the

previous Reporting Period.

A1.3 Hazardous Waste

No hazardous waste was generated

by the Group during the Reporting

Period. When there is any hazardous

waste generated, it was collected by

licensed handlers for proper recycling

or treatment before disposal.

ENVIRONMENTAL

环境

23文化传信集团有限公司2025环境、社会及管治报告

A1. 排放（续）

A1.4 无害废弃物

于报告期间，香港办公室及珠海办

公室共弃置往期漫画书0.96吨、废纸

0.24吨，其他一般办公废弃物量不

大，故未予记录。因此，整体废弃物

产生密度降低31%。相关数据如下：

A1. Emissions (Continued)

A1.4 Non-hazardous Waste

There were 0.96 tonnes of comic

books and 0.24 tonnes waste paper

disposal from the Hong Kong offices

and the Zhuhai office during the

Reporting Period, while other general

office waste was not recorded as it is

insignificant. Thus, the overall waste

generation intensity was reduced by

31%. The data regarding is shown as

below:

Non-hazardous Waste Data

Waste

Generation in

FY 2024/25

Waste

Generation in

FY 2023/24

无害废弃物数据

二零二四╱

二五财政年度

废弃物产生量

二零二三╱

二四财政年度

废弃物产生量

Waste office paper (in tonnes)0.240.15

办公室废纸（吨）

Comic books disposal (in tonnes)0.963.67

弃置漫画书（吨）

Total non-hazardous waste (in tonnes)1.203.82

无害废弃物总量（吨）

Total non-hazardous waste generation intensity

(in kg/m

)

1.782.60

无害废弃物产生密度总量（公斤╱平方米）

Culturecom Holdings Limited24

ENVIRONMENTAL

环境

Environmental, Social and Governance Report 2025

A1. 排放（续）

A1.5 减排措施及目标

减少商务差旅排放

为尽量减少商务航空差旅所产生的间

接排放，本集团推广使用腾讯会议、

微信及电话会议等虚拟沟通工具与不

同地区的业务伙伴及同事进行沟通。

当差旅不可避免时，雇员必须事先获

得高级管理层及行政总裁批准。除非

在特殊情况下，否则所有员工（包括

管理层）均须乘坐经济舱。本集团监

控商务差旅活动及相关碳排放量，以

评估趋势并识别进一步减少碳排放量

的机会。

可持续的车队管理

本集团的车队使用优质燃料，并定期

进行检查及维修以优化效率并减少排

放。本集团长期策略的一部分为计划

过渡至低排放或零排放车辆。我们亦

鼓励雇员在日常通勤时使用公共交通

工具。

A1. Emissions (Continued)

A1.5 Emissions Mitigation Measures and

Targets

Business Travel Emissions Reduction

To minimize indirect emissions

from business air travel, the

Group promotes the use of virtual

communication tools–such as Tencent

Meetings, WeChat, and conference

calls–for engagements with business

partners and colleagues across

regions. When travel is unavoidable,

employees must obtain prior approval

from senior management and the

CEO. Unless under exceptional

circumstances, all staff–including

management–are required to

travel in economy class. The Group

monitors business travel activity and

associated carbon emissions to assess

trends and identify further reduction

opportunities.

Sustainable Fleet Management

The Group’s vehicle fleet operates

on high-quality fuel, with regular

inspections and maintenance to

optimize efficiency and reduce

emissions. As part of its long-term

strategy, the Group plans to transition

to low– or zero-emission vehicles.

Employees are also encouraged to

use public transportation for their

daily commute.

ENVIRONMENTAL

环境

25文化传信集团有限公司2025环境、社会及管治报告

A1. 排放（续）

A1.5 减排措施及目标（续）

供应链排放

深明范围3排放的重要性，本集团在

可行的情况下会优先采用当地供应

商，以减少供应链中与运输相关的排

放。此举可降低产品运送过程中的碳

足迹，同时促进区域伙伴关系。

透过鼓励使用电动汽车，本集团的目

标是于二零三一╱三二财政年度前将

温室气体排放较二零二一╱二二财政

年度减少10%。

A1. Emissions (Continued)

A1.5 Emissions Mitigation Measures and

Targets (Continued)

Supply Chain Emissions

Acknowledging the significance

of Scope 3 emissions, the Group

prioritizes local suppliers where

feasible to reduce transport-related

emissions in its supply chain. This

approach supports lower carbon

footprints in product delivery while

fostering regional partnerships.

By encouraging the use of electric

vehicles, the Group targets to reduce

GHG emissions by 10% by FY 2031/32

compared to FY 2021/22.

Indicator

Baseline

(FY 2021/22)

Target

(FY 2031/32)

Reporting

Period

PerformanceProgress

指标

基线（二零二一╱

二二财政年度）

目标（二零三一╱

三二财政年度）报告期间绩效进度

Total GHG

emissions

54.97 tCO2eqReduce the GHG

emission by 5%,

implying a total

GHG emission of

52.22 tCO2eq

23.20 tCO2eqAchieved

and the GHG

emission level

was reduced by

24% compared

to the last

reporting period.

温室气体排放

总量

54.97吨二氧化

碳当量

将温室气体排放量减

少5%，即温室气体总

排放量为52.22吨二

氧化碳当量

23.20吨二氧化

碳当量

已达成，与上一报

告期间相比，温室

气体排放量减少

24%。

Culturecom Holdings Limited26

ENVIRONMENTAL

环境

Environmental, Social and Governance Report 2025

A1. 排放（续）

A1.6 减废措施及目标

本集团遵守有关有害电子废弃物处理

的国家及地方法律，包括中国固体废

物污染环境防治法。

为支持及推行绿色办公室措施，本集

团已实施多项措施以减少产生废弃物：

、公文袋及文件夹；

，并附上清晰指

示；

及

• 尽可能将办公室行政流程转换为

数位方式。

A1. Emissions (Continued)

A1.6 Wastes Reduction Initiatives and

Targets

The Group adheres to national and

local laws regarding the disposal of

hazardous electronic waste, including

the Law of the PRC on the Prevention

and Control of Environmental Pollution

by Solid Waste.

To support and promote Green Office

initiatives, the Group has implemented

several measures to reduce waste

generation:

, kraft

envelopes, and files;

, such as

staplers and hole punchers;

• Replacing paper cups with glass

cups;

• Providing recycling bins with clear

instructions;

• Reusing festive decorations

whenever possible;

• Encouraging employees to reuse

red envelopes during the Chinese

New Year;

• Promoting double-sided printing

for office documents; and

• Transitioning to digital means for

office administration processes

whenever possible.

ENVIRONMENTAL

环境

27文化传信集团有限公司2025环境、社会及管治报告

A1. 排放（续）

A1.6 减废措施及目标（续）

陈旧存货（包括往期漫画书及未售出

或回收货品）均存放于本集团的仓库。

于存放一段指定时间后，存货会经由

持牌回收商收集。于未来数年，本集

团计划就其批量印刷活动使用森林管

理委员会（「森林管理委员会」）认证纸

张。

透过上述措施，本集团旨在于二零

三一╱三二财政年度前将总废弃物产

生较二零二一╱二二财政年度减少5%。

A1. Emissions (Continued)

A1.6 Wastes Reduction Initiatives and

Targets (Continued)

Obsolete stock, including old comic

books and unsold or recalled items, is

stored in the Group’s warehouse. After

a designated period, this stock will be

collected by licensed recyclers. In the

coming years, the Group plans to use

Forest Stewardship Council (“FSC”)

certified paper for its bulk printing

activities.

With the above-mentioned measures,

the Group aims to reduce the total

waste generation by 5% compared to

FY 2021/22 by FY 2031/32.

Indicator

Baseline

(FY 2021/22)

Target

(FY 2031/32)

Reporting

Period

PerformanceProgress

指标

基线（二零二一╱

二二财政年度）

目标（二零三一╱

三二财政年度）报告期间绩效进度

Total waste

generation

4.34 tonnesReduce the total

waste generation

by 5%, implying

a total waste

generation of 4.12

tonnes.

1.20 tonnesAchieved and

the total waste

generation

was reduced

by 69%

compared

to the last

reporting

period.

总废弃物产生

4.34吨将总废弃物产生减少

5%，即总废弃物产生

为4.12吨。

1.20吨已达成，与上一报

告期间相比，产

生的废物总量减

少69%。

The term “total waste generation” refers to

the combined amount of both hazardous and

non-hazardous wastes that were generated over the

course of each Reporting Period.

「总废弃物产生」一词指各报告期间所产生有害及无害

废弃物的总量。

Culturecom Holdings Limited28

ENVIRONMENTAL

环境

Environmental, Social and Governance Report 2025

A1. 排放（续）

A1.6 减废措施及目标（续）

用纸效益措施

本集团致力于创造进一步无纸化的

工作环境，不仅可以减少对环境的影

响，亦符合我们的商业目标。实现无

纸化具有多项优势，包括：

：减少纸张文件所需的

实体储存空间。

：促进透过资讯科

技网路更轻易获取资讯。

：简化文书程序相

关程序。

为推动无纸化，本集团鼓励使用电子

文件作内部及外部沟通。大部分办公

室文件均已数码化，从而节省用纸及

储存空间。本集团亦强烈建议股东透

过联交所或本集团网站查阅财务报告

及其他商业文件等企业通讯，而非依

赖印刷本。该转变大幅减少印刷材料

的数量，不仅有利于环境，而且亦可

节省印刷成本及行政费用。

A1. Emissions (Continued)

A1.6 Wastes Reduction Initiatives and

Targets (Continued)

Paper Use Efficiency Initiatives

The Group is committed to creating

a more paperless work environment,

which not only reduces environmental

impact but also aligns with our

commercial goals. Going paperless

provides several advantages,

including:

: Reducing the

physical storage needed for

paper documents.

Facilitating easier access to

information via IT networks.

Simplifying procedures related to

documentation.

To promote a paperless approach,

the Group encourages the use of

electronic documents for both internal

and external communications. Most

office documents have been digitized

to minimize paper usage and

storage needs. The Group strongly

recommends that shareholders access

corporate communications, including

financial reports and other business

documents, through the HKex or the

Group’s website, rather than relying

on printed versions. This transition has

significantly reduced the quantity of

printed materials, resulting in both

environmental benefits and cost

savings on printing and administrative

overhead.

ENVIRONMENTAL

环境

29文化传信集团有限公司2025环境、社会及管治报告

A1. 排放（续）

A1.6 减废措施及目标（续）

用纸效益措施（续）

于雇员层面，本集团建议数项优化纸

张使用的做法：

：善用「列印预览」功

能，在列印前调整文件版面。

：鼓励双面列印及影印

以进一步减少纸张消耗。

：在办公室内收

集并重复使用任何单面列印的页

面。

：设置回收箱收集废

纸、旧报纸及杂志。

透过共同努力尽量减少纸张消耗并促

进回收利用，本集团展示其对环境管

理之承诺，同时亦实现营运效率。

A1. Emissions (Continued)

A1.6 Wastes Reduction Initiatives and

Targets (Continued)

Paper Use Efficiency Initiatives

(Continued)

At the employee level, the Group

suggests several practices to optimize

paper use:

: Utilizing the “print

preview” function to adjust

document layouts before printing.

: Encouraging

double-sided printing and

copying to further reduce paper

consumption.

Collecting and reusing any

single-sided printed pages within

the office.

: Implementing

recycling bins to collect used

paper, old newspapers, and

magazines.

Through these concerted efforts

to minimize paper consumption

and promote recycling, the Group

demonstrates its commitment to

environmental stewardship while

achieving operational efficiencies.

Culturecom Holdings Limited30

ENVIRONMENTAL

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A2. 资源使用

本集团致力于优化自然资源的使用。作为

这承诺的一部分，本集团已实施多项提高

效率的措施，旨在将我们营运中的耗电量

及耗水量降至最低。该等措施与本集团的

整体环境目标及承诺一致。

A2.1 能源耗量

于报告期间，购买电力及汽油分别用

于办公室、仓库运作以及交通，总计

录得43,544千瓦时电力消耗量。汽油

消耗量为501升。于报告期间，能源

总耗量经计算为48,403千瓦时，能源

总密度为每平方米71.92千瓦时。

A2. Use of Resources

The Group is dedicated to optimizing the

use of natural resources. As part of this

commitment, the Group has implemented

various efficiency initiatives aimed at

minimizing energy consumption and

water usage across our operations. These

measures are aligned with the Group’s

overarching environmental objectives and

commitments.

A2.1 Energy Consumption

During the Reporting Period,

purchased electricity and petrol were

consumed for office, warehouse

operations and transportation

respectively. A total of 43,544 kWh

electricity consumption was recorded.

The consumption of petrol was 501

litres. The total energy consumption

was calculated to be 48,403 kWh,

resulting in an overall energy intensity

of 71.92 kWh/m

during the Reporting

Period.

ENVIRONMENTAL

环境

31文化传信集团有限公司2025环境、社会及管治报告

A2. 资源使用（续）

A2.1 能源耗量（续）

与上一报告期间相比，整体能源密度

已增加37%，归因于本集团营运总建

筑面积减少。

附注1：换算系数乃参考国际能源署能源统

计手册及二零零六年IPCC国家温室

气体清单指南。

附注2：广州及北京办公室并无记录消耗资

料。

附注3：报告期间及上一报告期间所用的计

算方法并无变动。

A2. Use of Resources (Continued)

A2.1 Energy Consumption (Continued)

Compared to the previous Reporting

Period, the overall energy intensity

has increased by 37%, which can be

attributed the reduced total floor area

of the Group’s operation.

Energy Consumption

Sources

Consumption

(in individual unit)

Consumption

in FY 2024/25

(in kWh)

Consumption

in FY 2023/24

(in kWh)

能源消耗来源消耗量（按自有单位）

二零二四╱

二五财政年度

消耗量

（千瓦时）

二零二三╱

二四财政年度

消耗量

（千瓦时）

Purchased Electricity43,544 kWh43,54431,630

购买电力43,544千瓦时

Petrol501 Litres4,85944,880

汽油501升

Total Energy Consumption (in kWh)48,40376,510

能源总耗量（千瓦时）

Total Energy Consumption Intensity (in kWh/m

)71.9252.02

能源总耗量密度（千瓦时╱平方米）

Note 1: Conversion factors were referred to in

the IEA Energy Statistics Manual and

2006 IPCC Guidelines for National

Greenhouse Gas Inventories.

Note 2: No consumption data was recorded

for Guangzhou and Beijing office.

Note 3: There was no change to the

calculation methodologies used for

the Reporting Period and the previous

Reporting Period.

Culturecom Holdings Limited32

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A2. 资源使用（续）

A2.2 耗水量

由于报告范围内其他楼宇的用水由物

业管理处集中管理，故本集团于报告

期间并未获取耗水量数据。因此，本

集团无法控制耗水量或任何相关的节

水措施。在采购适合我们需要的水源

方面并无任何问题。

A2.3 节约能源措施及目标

本集团致力于在各办公室及仓库推广

节能措施。以下措施已实施以提高能

源效率：

：建议员工将空调温度

设定在25ºC，以最佳化能源使

用。

：无人使用的房间必须

关闭空调。

：当办公室只有部

分人员使用时，非必要的照明会

被关闭，雇员在离开之前必须关

掉电灯、空调、打印机及电脑。

A2. Use of Resources (Continued)

A2.2 Water Consumption

The Group’s water consumption

data is unavailable for the Reporting

Period because water usage in other

premises within the reporting scope

is centrally managed by property

management offices. As a result,

the Group did not have control over

water consumption or any related

water-saving initiatives. There were

no issues in sourcing water that is

suitable for our needs.

A2.3 Energy Use Efficiency Initiatives and

Targets

The Group is committed to promoting

energy-saving measures across its

offices and warehouses. The following

initiatives have been implemented to

enhance energy efficiency:

Employees are advised to set air

conditioning temperatures at 25º

C to optimize energy use.

: Air

conditioning must be switched off

in unoccupied rooms.

: Non-essential

lighting is turned off when offices

are only partially occupied, and

employees are required to turn off

lights, air conditioners, printers,

and computers before leaving.

ENVIRONMENTAL

环境

33文化传信集团有限公司2025环境、社会及管治报告

A2. 资源使用（续）

A2.3 节约能源措施及目标（续）

：本集团已购买高能源

效率（一级能源标签）的雪柜，并

用LED等取代一般电灯。

：办公室饮水机的自

动沸腾功能会在办公时间后设定

关闭。此外，我们香港办公室的

饮水机已获得机电工程署的能源

消耗评级。

为进一步降低能源需求，特别是在夏

季，本集团鼓励于平日穿著半正式便

服，星期五则可穿著休闲装及清凉

装。这项措施有助于减少对空调的需

求。

A2. Use of Resources (Continued)

A2.3 Energy Use Efficiency Initiatives and

Targets (Continued)

The Group has purchased

high energy-efficiency (Level

1) refrigerators and replaced

standard light bulbs with LED

lights.

The automatic boiling function

of office water dispensers is

programmed to shut down after

business hours. Additionally, the

water dispensers in our Hong

Kong offices are certified by

the Electrical and Mechanical

Services Department (EMSD) for

their energy efficiency rating.

To further reduce energy demands,

particularly during the summer

months, the Group encourages

a smart casual dress code on

weekdays, allowing casual and cool

attire on Fridays. This initiative helps

minimize reliance on air conditioning.

Culturecom Holdings Limited34

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A2. 资源使用（续）

A2.3 节约能源措施及目标（续）

透过上述措施，本集团旨在于二零

三一╱三二财政年度前将能源消耗较

二零二一╱二二财政年度减少10%。

A2. Use of Resources (Continued)

A2.3 Energy Use Efficiency Initiatives and

Targets (Continued)

With the above-mentioned measures,

the Group aims to reduce energy

consumption by 10% compared to FY

2021/22 by FY 2031/32.

Indicator

Baseline

(FY 2021/22)

Target

(FY 2031/32)

Reporting

Period

PerformanceProgress

指标

基线（二零二一╱

二二财政年度）

目标（二零三一╱

三二财政年度）报告期间绩效进度

Energy

Consumption

102,723 kWhReduce the

total energy

consumption

by 5%, implying

a total energy

consumption of

97,587 kWh.

48,403 kWhAchieved and

yet the energy

consumption

intensity was

increased by

37% compared

to the last

reporting

period, due to

the reduced

total floor area

of the Group’s

operation.

能源耗量102,723千瓦时将总能源消耗量减少

5%，即总能源消耗量

97,587千瓦时。

48,403千瓦时已达成，惟与上

一报告期间相比，

能源消耗密度增

加37%，此乃由于

本集团营运的总

建筑面积减少所

致。

ENVIRONMENTAL

环境

35文化传信集团有限公司2025环境、社会及管治报告

A2. 资源使用（续）

A2.4 节约用水措施及目标

本集团的业务并不涉及大量用水，

故并无实行正式的节水政策。由于根

据重要性评估，本集团用水量并不重

大，故报告期间并无设定具体节水目

标。然而，仍鼓励雇员减少不必要的

淡水消耗。本集团已采用配备定时器

的自动饮水机，以确保于设定时间后

关闭供水，从而促进整个营运过程中

节约用水。于适用的情况下，会用循

环再用水浇灌室内植物等目的。本集

团将定期检视未来设定节水目标的必

要性。

A2. Use of Resources (Continued)

A2.4 Water Use Efficiency Initiatives and

Targets

The Group’s business does not

involve heavy water use, and thus

no formal water-saving policy has

been implemented. Since the Group’s

water use was deemed immaterial

based on the materiality assessment,

no specific water-saving targets

have been set during the Reporting

Period. However, employees are still

encouraged to reduce unnecessary

freshwater consumption. The Group

has implemented automated water

dispensers equipped with timers to

ensure the shut-off of water supply

after a set duration, thereby promoting

water conservation throughout its

operations. When applicable, water

is recycled for purposes such as

watering indoor plants. The Group

will regularly review the necessity of

setting water-saving targets going

forward.

Culturecom Holdings Limited36

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A2. 资源使用（续）

A2.5 包装材料

印刷书为本集团主要产品之一。我们

透过外包印刷厂使用塑胶套包装书

籍。本集团鼓励该等厂商优化原材料

及包装材料的使用（包括采用可分解

塑胶），从而最大程度提高经济及环

保效益。然而，由于塑胶套使用量甚

少，故并无记录量化数据。

A3. 环境及天然资源

A3.1 业务活动对环境的重大影响

本集团的业务并无对环境或天然资

源造成任何重大不利影响。本集团持

续监控废气排放、污水排放及噪音水

平，以确保对周边环境的影响降至最

低，并为雇员维持健康工作环境。此

外，本集团并无接获周边社区对空气

污染、气味、噪音或光污染的任何投

诉。

A2. Use of Resources (Continued)

A2.5 Packaging Materials

Printed books are a primary product

of the Group. Plastic covers are

utilized for book packaging at

outsourced printing facilities. The

Group encourages these factories

to optimize the use of raw and

packaging materials, including the

adoption of degradable plastics,

to maximize both economic and

environmental benefits. However, due

to the minimal consumption of plastic

covers, quantitative data on usage

has not been recorded.

A3. The Environment and Natural

Resources

A3.1 Significant Impacts of Activities on

the Environment

The Group’s operations have not

caused any significant adverse

impacts on the environment or natural

resources. The Group continuously

monitors air emissions, wastewater

discharge, and noise levels to ensure

minimal effects on the surrounding

environment and to maintain a

healthy workplace for our employees.

Additionally, the Group has not

received any complaints from nearby

communities regarding air pollution,

odor, noise, or light pollution.

ENVIRONMENTAL

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37文化传信集团有限公司2025环境、社会及管治报告

A4. 气候变化

A4.1 气候变化管治

董事会专注于管理气候变化所带来的

风险，将环境、社会及管治（包括气

候相关议题）融入企业管治流程，提

升董事会层级的监督，并带领管理层

应对现有业务流程中的气候风险及对

本集团整体策略的影响。与气候相关

的风险管理已纳入本集团的风险管理

系统。董事会有责任监督其气候相关

风险管理是否有效，并在董事会会议

等风险管理流程中讨论、报告及制订

相关措施，并根据识别出的风险制订

计划，以加强其应对极端气候紧急情

况所带来的负面影响的能力。本集团

致力于确保正常的生产经营，维护社

会治安及雇员的生命财产安全。有关

本集团环境、社会及管治管治的详细

资讯，请参阅「董事会声明－风险管

理及管治」一节。

A4. Climate Change

A4.1 Climate Change Governance

The Board focuses on managing

the risks brought by climate

change, integrating ESG, including

climate-related issues into the

corporate governance process,

improving board-level supervision, and

leading the management to cope

with the climate risk in the existing

business processes and the impact

on the Group’s overall strategy. The

climate-related risks management

has been integrated into the Group’s

risk management system. The Board

has the responsibility to monitor the

effectiveness of its climate-related risks

management, discuss, report and

formulate related measures within the

risk management process, such as the

Board meetings, and formulate plans

according to the risks identified in

order to strengthen its ability to cope

with the negative impacts brought

from extreme weather emergency

conditions. The Group strives to

ensure normal production and

operations, and maintain the safety

of public security and employees’ life

and property. For detailed information

about the ESG governance of the

Group, please refer to “The Board

Statement – Risk Management and

Governance” section.

Culturecom Holdings Limited38

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A4. 气候变化（续）

A4.2 识别气候风险

与气候相关财务披露工作小组的建议

一致，气候相关风险主要分为两大类：

实体风险及过渡风险。本集团已进行

彻底分析，以识别可能影响其业务营

运的各种气候相关风险。该等风险包

括急性实体风险、慢性实体风险、法

律与政策风险、技术风险以及声誉风

险。

为评估该等气候相关风险对其价值链

的潜在影响，本集团已评估每种风险

的可能性及严重性。此评估使本集团

能够衡量与每个已识别的气候相关问

题相关的风险程度。

透过主动识别及管理该等与气候相

关的风险，本集团致力于保护其业务

营运，并加强其对气候变化的应变能

力。此策略可确保本集团有足够能力

应对气候相关干扰所带来的挑战，从

而支持其业务的长期可持续发展。

A4. Climate Change (Continued)

A4.2 Climate Risk Identification

In alignment with the recommendations

from the Task Force on Climate-related

Financial Disclosures (TCFD),

climate-related risks are classified

into two primary categories: physical

risks and transition risks. The Group

has conducted a thorough analysis

to identify various climate-related

risks that could impact its business

operations. These include acute

physical risks, chronic physical risks,

legal and policy risks, technology

risks, and reputational risks.

To assess the potential effects of

these climate-related risks on its value

chain, the Group has evaluated the

likelihood and severity of each risk.

This assessment enables the Group

to gauge the level of risk associated

with each identified climate-related

concern.

By proactively identifying and

managing these climate-related

risks, the Group seeks to protect its

business operations and bolster its

resilience against climate change.

This strategy ensures that the Group

is well-equipped to handle the

challenges posed by climate-related

disruptions, thereby supporting

the long-term sustainability of its

operations.

ENVIRONMENTAL

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39文化传信集团有限公司2025环境、社会及管治报告

A4. 气候变化（续）

A4.2 识别气候风险（续）

A4. Climate Change (Continued)

A4.2 Climate Risk Identification

(Continued)

Time SpanYearsDefinition

时间范围年期定义

Short-term1-5Covers the period during which the Group faces

severe and rapidly emerging climate risks. The focus

of short-term strategies is to address the most urgent

threats and implement gradual recovery measures.

短期1年至5年涵盖本集团面临严重且快速出现的气候风险期间。短期策略的

重点在于应对最迫切的威胁，并实施循序渐进的恢复措施。

Medium-term5-10During this period, the Group must organize and

consolidate its short-term climate risk management,

creating a deeper impact across its business

operations and value chain.

中期5年至10年在此期间，本集团必须组织并巩固其短期气候风险管理，在整

个业务营运及价值链中创造更深远的影响。

Long-term10 or moreThis period extends to the long-term, systemic impacts

of climate change that the Group must address.

Structural changes can be made in the long run to

mitigate and adapt to profound climate effects.

长期10年或以上这段期间延伸至气候变化的长期性及系统性影响，本集团必须

加以处理。长远来看，可以进行结构变革，以减缓并适应深远

的气候影响。

Culturecom Holdings Limited40

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A4. 气候变化（续）

A4.2 识别气候风险（续）

环境、社会及管治风险评估乃根据每

项已识别风险的可能性及影响评估，

分为三个等级：高、中及低。

A4. Climate Change (Continued)

A4.2 Climate Risk Identification

(Continued)

An ESG risk assessment was

conducted based on assessing

the possibility and impact of each

identified risk into three levels: high,

medium and low.

Risk levelsDefinition of the overall risk levels

风险等级整体风险等级的定义

HighRisks at this level may have serious consequences. There will highly

likely be some impacts on the Group and hindrances for the Group

to achieve strategic goals.

高此级别的风险可能造成严重后果，很可能会对本集团造成一定影响，阻碍本集

团实现策略目标。

MediumRisks at this level may have serious consequences, but they are less

likely to occur. Conversely, the consequences could be minor in

nature, but the probability of occurrence is higher.

中此级别的风险可能会造成严重后果，但发生的可能性较低。相反，后果可能属

轻微，但发生的可能性较高。

LowRisks at this level have limited harm and consequences for the

Group to achieve its strategic goals, and the probability of

occurrence is low.

低此级别的风险对本集团实现其策略目标的危害及后果有限，且发生的可能性较

低。

ENVIRONMENTAL

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41文化传信集团有限公司2025环境、社会及管治报告

A4. Climate Change (Continued)

A4.2 Climate Risk Identification

(Continued)

Climate risk typeTime horizonPotential Financial ImpactRisk level

气候风险类型时间范围潜在财务影响风险等级

Physical Risk

实体风险

Acute physical

risk

Short termExtreme weather events such as

cyclones, hurricanes or floods

can disrupt the Group’s supply

chain, damage its assets and

affect the operations of its retailing

and wholesale businesses. Power

outrages can disrupt the Groups’

digital marketing businesses.

High

急性实体风险短期台风、飓风或水灾等极端天气事件可阻

碍本集团的供应链、损害其资产及影响

其零售与批发业务的营运。停电可干扰

本集团的数码化市场推广业务。

高

Chronic physical

risk

Medium to

long term

Rising sea levels and increasing

frequency of extreme weather

events can pose a long-term

threat to the Group’s assets. Water

scarcity and drought can also

affect availability and price of raw

materials, such as paper, which

could impact on the traditional

publishing and IPs licensing

businesses.

High

慢性实体风险中至长期海平面上升及极端天气事件频发，均可

能对本集团的资产构成长期威胁。水资

源短缺及干旱亦可能影响原材料（如纸

张）的供应及价格，从而可能影响传统

出版及知识产权授权业务。

高

A4. 气候变化（续）

A4.2 识别气候风险（续）

Culturecom Holdings Limited42

ENVIRONMENTAL

环境

Environmental, Social and Governance Report 2025

A4. 气候变化（续）

A4.2 识别气候风险（续）

Climate risk typeTime horizonPotential Financial ImpactRisk level

气候风险类型时间范围潜在财务影响风险等级

Transition risk

过渡风险

Market riskLong termIncreasing competition from

companies that possess more

sustainable business models

and practices could impact

the Group’s market share and

profitability. Also, changes in

consumer preferences towards

more sustainable products and

services could impact the demand

for the Group’s products and

services.

Medium

市场风险长期日益竞争激烈的公司拥有更可持续商业

模式及常规，可能会影响本集团的市场

份额及盈利能力。此外，消费者对更可

持续产品及服务偏好的变化可能会影响

对本集团产品及服务的需求。

中

Reputation riskLong termLack of actions by the Group in

addressing climate change and

sustainability issues may result

in reputational risks, potentially

harming the Group’s brand image

and customer loyalty.

Low

声誉风险长期本集团应对气候变化及可持续发展问题

的行动不足可能造成声誉风险，可能损

害本集团的品牌形象及客户忠诚度。

低

A4. Climate Change (Continued)

A4.2 Climate Risk Identification

(Continued)

ENVIRONMENTAL

环境

43文化传信集团有限公司2025环境、社会及管治报告

A4. 气候变化（续）

A4.2 识别气候风险（续）

Climate change

opportunityTime horizonPotential Financial Impact

Impact

level

气候变化机遇时间范围潜在财务影响风险等级

Market Expansion

市场拓展

The digitalization

of information

Short term• The digitalization of

information, a key focus

area for the Group, offers

several environmental

benefits, including reduced

consumption of resources like

forest products, increased

supply chain efficiency,

and the promotion of

more conscious consumer

purchasing habits based on

actual needs.

High

资讯数码化短期• 资讯数码化为本集团的重点关注领

域，可带来多种环保效益，包括减

少森林产品等资源消耗、提高供应

链效率及促进消费者根据实际需求

形成更自觉的购买习惯。

高

A4. Climate Change (Continued)

A4.2 Climate Risk Identification

(Continued)

Culturecom Holdings Limited44

ENVIRONMENTAL

环境

Environmental, Social and Governance Report 2025

Climate change

opportunityTime horizonPotential Financial Impact

Impact

level

气候变化机遇时间范围潜在财务影响风险等级

The Group’s digital marketing

business, enhanced by the

integration of AI technologies,

is expected to generate

ongoing environmental

and social benefits, while

simultaneously achieving

commercial success and

maintaining profitability. This

holistic approach aims to

strike a balance between

protecting the environment

and creating enduring social

value.

• 本集团的数码市场推广业务透过人

工智能技术的整合增强，预计将产

生持续的环境及社会效益，同时实

现商业成功并保持盈利能力。此整

体性方法旨在于保护环境与创造持

久社会价值之间取得平衡。

A4. 气候变化（续）

A4.2 识别气候风险（续）

A4. Climate Change (Continued)

A4.2 Climate Risk Identification

(Continued)

ENVIRONMENTAL

环境

45文化传信集团有限公司2025环境、社会及管治报告

A4. 气候变化（续）

A4.3 预期的财务影响

本集团意识到与气候相关的风险可能

会影响其财务状况。极端高温事件可

能影响营运消耗指标，并导致供应链

内的成本增加，降低生产效率及成本

控制，进而降低财务表现。此外，由

于需要增加投资以应对气候风险及维

持业务营运，现金流亦有机会减少。

鉴于本集团管理气候相关风险与机遇

的策略，本集团预期短期、中期及长

期的财务表现将会有所改变。本集团

计划加强控制措施及投资，旨在提高

能源效率并减少碳排放。

A4. Climate Change (Continued)

A4.3 Anticipated Financial Impacts

The Group recognises that

climate-related risks may impact its

financial position. Extreme heat events

may affect operational consumption

metrics and led to increased costs

within the supply chain, diminishing

production efficiency and cost

control, which in turn lowered

financial performance. Additionally,

cash flow may decreased due to the

need for increased investments to

address climate risks and maintain

business operations.

In light of the Group’s strategies for

managing climate-related risks and

opportunities, the Group anticipates

changes in financial performance

over the short, medium, and long

term. The Group plans to intensify its

control measures and investments

aimed at improving energy efficiency

and reducing carbon emissions.

Culturecom Holdings Limited46

ENVIRONMENTAL

环境

Environmental, Social and Governance Report 2025

A4. 气候变化（续）

A4.4 气候变化情境

本集团已分析媒体和出版业在香港交

易所建议的气候情况下可能遇到的主

要影响

。

A4. Climate Change (Continued)

A4.4 Climate Change Scenarios

The Group has analysed the

major impacts that the media and

publishing industry may encounter

under the climate scenarios

suggested by the HKEX

Climate

Scenario

Global Average

Temperature

IncreaseMajor Impacts

气候情景全球平均温度上升主要影响

TurquoiseProjected to rise

approximately

1.7ºC by 2060 and

approximately

1.8ºC by 2100.

– Increased demand for eco-friendly and low

carbon services and products.

– Growth in the market for sustainable

packaging solutions.

– Enhanced focus on circular economy

practices.

绿松色预计到二零六零年会

上升约1.7ºC，到

二一零零年会上升约

1.8ºC。

– 环保、低碳服务与产品的需求增加。

– 可持续包装解决方案市场的成长。

– 更加注重循环经济实践。

BrownProjected to rise

approximately

2.4ºC by 2060 and

approximately

4.4ºC by 2100.

– Heightened risk of regulatory non-compliance

leading to financial penalties.

– Disruption of supply chains due to extreme

weather events.

– Increased operational costs associated with

carbon pricing and regulatory compliance.

棕色预计到二零六零年会

上升约2.4ºC，到

二一零零年会上升约

4.4ºC。

– 违反法规的风险增加，导致罚款。

– 极端天气事件导致供应链中断。

– 与碳定价及法规遵从相关的营运成本增加。

HKEX. (2021). Guidance on climate disclosures. Hong

Kong Exchanges and Clearing Limited. https://www.

hkex.com.hk/-/media/HKEX-Market/Listing/Rules-and-

Guidance/Environmental-Social-and-Governance/

Exchanges-guidance-materials-on-ESG/guidance_

climate_disclosures.pdf

香港交易所。（2021）。气候信息披露指引。香港

交易及结算所有限公司。https://www.hkex.com.

hk/-/media/HKEX-Market/Listing/Rules-and-

Guidance/Environmental-Social-and-Governance/

Exchanges-guidance-materials-on-ESG/guidance_

climate_disclosures_c.pdf

ENVIRONMENTAL

环境

47文化传信集团有限公司2025环境、社会及管治报告

A4. 气候变化（续）

A4.5 对可持续过渡的承诺

根据「香港气候行动蓝图2050」，本

集团在香港的业务支持在二零五零年

前实现碳中和目标。

由于本集团主要于办公室营运，本集

团认为在气候变化下的风险相对较

低。目前，本集团未将碳信用额或内

部碳定价或与气候相关的考量纳入其

薪酬政策。然而，本集团旨在透过积

极考虑可持续发展技术及服务降低长

期营运成本及提高市场竞争力，在未

来数年逐步减轻与气候变化相关的财

务风险。

A4. Climate Change (Continued)

A4.5 Commitment to a Sustainable

Transition

The Group’s operations in Hong Kong

support the goal of achieving carbon

neutrality by 2050, in accordance

with the “Hong Kong Climate Action

Blueprint 2050.”

Due to the Group’s office-based

operation, the Group considers that

our risk under climate change is

relatively low. Currently, the Group

does not utilize carbon credits or

internal carbon pricing (ICP) or

climate-related considerations into

its remuneration policy. However,

by actively considering sustainable

technologies and services, the Group

aims to reduce long-term operational

costs and enhance market

competitiveness, gradually mitigate

with the climate change related

financial risks in the coming years.

Culturecom Holdings Limited48

ENVIRONMENTAL

环境

Environmental, Social and Governance Report 2025

A4. 气候变化（续）

A4.5 对可持续过渡的承诺（续）

指标及目标

为计量本集团气候相关风险的等级及

影响，本集团监察指标及目标，确保

有效及量化评估。本集团定期监察及

检讨以下方面及其相应目标。本集团

亦已制定减少温室气体排放及能源消

耗的目标，详情载于本报告「A1.5减

排措施及目标」及「A2.3节约能源措

施及目标」各节。

A4. Climate Change (Continued)

A4.5 Commitment to a Sustainable

Transition (Continued)

Metrics and Targets

To measure the level and impact of

the Group’s climate-related risks, the

Group monitors metrics and indicators

to ensure an effective and quantitative

assessment. The Group regularly

monitors and reviews the following

aspects and their corresponding

indicators. The Group has also set

targets on reducing GHG emissions

and energy consumption as detailed

in the sections “A1.5 Emissions

Mitigation Measures and Targets” and

“A2.3 Energy Use Efficiency Initiatives

and Targets” of this report.

AspectsIndicators

方面目标

Carbon emissionsScope 1, Scope 2, Scope 3 GHG emissions (in tCO2eq), total

GHG emissions (in tCO2eq) and the GHG emission intensity

(in (in tCO2eq/m

) as shown in the section “A1.2 Greenhouse

Gas Emissions” of this ESG report

碳排放诚如本环境、社会及管治报告「A1.2温室气体排放」一节所示，范围1、

范围2、范围3温室气体排放（吨二氧化碳当量）、温室气体排放总量（吨

二氧化碳当量）及温室气体排放密度（吨二氧化碳当量╱平方米）

Energy and resources

utilisation

Energy consumption (in kWh) and its intensities (in kWh/m

)

as shown in the section “A2.1 Energy Consumption” of this

report

能源及资源使用本报告「A2.1能源耗量」一节所示的能源耗量（千瓦时）及其密度（千瓦

时╱平方米）

SOCIAL

社会

492025环境、社会及管治报告文化传信集团有限公司

1. 雇佣及劳工常规

B1. 雇佣

本集团严格遵守有关雇佣及劳工常规

的国家及本地法律及法规，包括但不

限于以下各项：

；及

1. Employment and Labour

Practices

B1. Employment

The Group stringently complies with

the national and local laws and

regulations concerning employment

and labour practices, including but

not limited to the followings:

• The Employment Ordinance of

Hong Kong;

• The Sex Discrimination Ordinance

of Hong Kong;

• The Disability Discrimination

Ordinance of Hong Kong;

• The Race Discrimination

Ordinance of Hong Kong;

;

;

• Law of the PRC on the Protection

of Rights and Interests of Women;

• Law of the PRC on the Protection

of Minors;

• Law of the PRC on the Protection

of Disabled Persons; and

• Social insurance Law of the PRC.

Culturecom Holdings LimitedEnvironmental, Social and Governance Report 202550

SOCIAL

社会

（续）

B1. 雇佣（续）

于报告期间，并无发现违反有关补偿

及解雇、招聘及晋升、工时、假期、

平等机会、多元化、反歧视以及其他

福利且对本集团有重大影响的相关法

律法规。

员工手册继续作为管理雇佣及与劳工

相关常规的指引及工作流程。于报告

期间，概无就有关补偿及解雇、招聘

及晋升、工时、假期、平等机会、多

元化以及反歧视政策作重大变更。

1. Employment and Labour

Practices (Continued)

B1. Employment (Continued)

No non-compliance with relevant laws

and regulations that have a significant

impact on the Group relating

to compensation and dismissal,

recruitment and promotion, working

hours, rest periods, equal opportunity,

diversity, anti-discrimination, and

other benefits and welfare had been

identified during the Reporting Period.

The Employee’s Handbook continues

to serve as the guideline and working

procedure to manage employment

and labour-related practices.

During the Reporting Period, there

were no major changes in policies

relating to compensation and

dismissal, recruitment and promotion,

working hours, rest periods,

equal opportunities, diversity and

anti-discrimination.

SOCIAL

社会

512025环境、社会及管治报告文化传信集团有限公司

（续）

B1. 雇佣（续）

雇员

于报告期末，本集团共有45名雇员。

以下数字呈列按雇佣类别、性别、年

龄组别、雇佣类型及地区划分的雇员

分布。

1. Employment and Labour

Practices (Continued)

B1. Employment (Continued)

Workforce

At the end of the Reporting Period, the

Group had a total of 45 employees.

The figures below present the

workforce distribution by employment

category, gender, age group,

employment type and geographical

region.

Workforce Distribution

by Employment Category

Workforce Distribution

by Gender

按雇佣类别划分的雇员分布按性别划分的雇员分布

Middle

Management,

中级管理层

29%

Frontline &

Other Staff,

前线及其他员工

42%

Senior

Management,

高级管理层

29%

Male,

男性

56%

Female,

女性

44%

Workforce Distribution

by Age Group

Workforce Distribution

by Contract Type

按年龄组别划分的雇员分布按合约类别划分的雇员分布

36-45,

10%

56 or above,

56或以上

43%

26-35,

10%

46-55,

37%

Full Time,

全职

96%

Part Time,

兼职

Culturecom Holdings LimitedEnvironmental, Social and Governance Report 202552

SOCIAL

社会

1. Employment and Labour

Practices (Continued)

B1. Employment (Continued)

Workforce (Continued)

Workforce Distribution

by Geographical Region

按地区划分的雇员分布

Hong Kong,

香港

67%

Mainland

China,

中国内地

33%

Staff Turnover

The annual average turnover rate

during the Reporting Period was 7%

turnover rates by categories are

shown in the graph below.

The annual average turnover rate was calculated

by the total number of employees who left the

Group during the Reporting Period/(total number of

employees as of March 31 of the Reporting Period

plus the total number of employees who left the

Group during the Reporting Period)*100%.

（续）

B1. 雇佣（续）

雇员（续）

员工流失率

报告期间的年度平均流失率为7%

，

按类别划分的流失率如下图所示。

年度平均流失率乃按于报告期间离开本集团的雇员总

数╱（于报告期间三月三十一日的雇员总数加报告期

间内离开本集团的雇员总数）*100%计算。

SOCIAL

社会

532025环境、社会及管治报告文化传信集团有限公司

（续）

B1. 雇佣（续）

员工流失率（续）

附注：按特定类别划分的流失率乃按于报告期

间在特定类别中离开本集团的雇员总数

╱（于报告期间三月三十一日在特定类别

中的雇员总数加上于报告期间内离开本

集团的特定类别员工总数）*100%计算。

1. Employment and Labour

Practices (Continued)

B1. Employment (Continued)

Staff Turnover (Continued)

0%0%

10%

Total

总计

By Gender

按性别划分

By Age Group

按年龄组别划分

Geographical

Region

按地区划分

平

均

男

性

女

性

Turnover Rates

流失率

-2

-3

-4

-5

或

以

上

香

港

中

国

内

地

Employment

Note: The turnover rate by specific category was

calculated by the total number of employees

who left the Group in the specific category

during the Reporting Period/(total number

of employees in the specific category as of

March 31 of the Reporting Period plus the

total number of employees in the specific

category who left the Group during the

Reporting Period) *100%.

Culturecom Holdings LimitedEnvironmental, Social and Governance Report 202554

SOCIAL

社会

（续）

B1. 雇佣（续）

补偿、津贴及待遇

除了严格遵守适用法律之外，本集团

亦采取业界领先的做法，提供具有竞

争力的薪酬及福利，包括：

o 为所有员工提供全面医疗

计划。

o 雇员补偿保险（通过试用期

后）。

o 个人意外保险。

o 牙科计划、退休福利、员工

折扣及福利基金。

o 长期服务奖、考试假及自

我发展课程报销（视雇员等

级而定）。

o 膳食、差旅、住宿、待命及

酌情花红。

o 超时工作的补偿假。

1. Employment and Labour

Practices (Continued)

B1. Employment (Continued)

Compensation, Allowance, and

Benefits

Beyond strict compliance with

applicable laws, the Group adopts

industry-leading practices to provide

competitive compensation and

benefits, including:

o Comprehensive medical

scheme for all employees.

o Employees’ compensation

insurance (post-probation).

o Personal accident insurance.

o Dental scheme, retirement

benefits, staff discounts, and

welfare fund.

o Long service awards,

examination leave, and

self-development course

reimbursement (subject to

employee grade).

o Meal, travel, housing,

standby, and discretionary

bonuses.

o Compensation leave for

overtime work.

SOCIAL

社会

552025环境、社会及管治报告文化传信集团有限公司

（续）

B1. 雇佣（续）

补偿、津贴及待遇（续）

福利基金支援部门的娱乐及社交活动

（例如：团队建设活动、节日庆祝活

动），促进友谊及让其在工作与生活

之间取得平衡。

招聘及解雇

招聘程序以相关法律及法规作指引，

例如中国劳动法和香港雇佣条例。雇

佣政策清晰列明于员工手册内。本集

团根据客观标准招聘新雇员，当中包

括职位所需的专业资格及技能组合。

终止雇佣合约应由任何一方以书面形

式提出。倘雇员在与其雇佣有关的事

宜上：1）故意违反合法合理的命令；

或2）行为失当；或3）犯有欺诈或不

诚实行为；或4）惯常疏忽职责；或5）

本集团因任何其他理由而有权终止合

约，雇员可于并无事先通知或获代通

知金的情况下即时被解雇。

1. Employment and Labour

Practices (Continued)

B1. Employment (Continued)

Compensation, Allowance, and

Benefits (Continued)

The welfare fund supports

departmental recreational and

social activities (e.g., team-building

events, festive celebrations), fostering

camaraderie and work-life balance.

Recruitment and Dismissal

The recruitment procedure is guided

by relevant laws and regulations

such as the Labour Law of the PRC

and the Employment Ordinance of

Hong Kong. Policies on employment

have been stated clearly in the

Employee’s Handbook. Recruitment of

new employees is based on objective

criteria including professional

qualifications and skill sets needed for

the positions.

Termination of the employment

contract shall be made in writing by

either party. An employee may be

summarily dismissed without advance

notice or payment in lieu of notice

if the employee in relation to his/

her employment, 1) willfully disobeys

a lawful and reasonable order; or 2)

misconducts himself/herself; or 3) is

guilty of fraud or dishonesty; or 4)

habitually neglects his/her duties; or

5) on any other grounds on which the

Group would be entitled to terminate

the contract of employment.

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（续）

B1. 雇佣（续）

评估及评核系统

本集团每年进行绩效考核，以评估雇

员的发展。我们鼓励管理层定期与团

队沟通，提供建设性的回馈，支持职

涯发展。

除了由业务专家带领的专业技能培训

外，本集团亦透过合作沟通及全面培

训计划培养雇员的软技能发展并提升

其竞争力。

晋升是基于个人的工作表现，以及所

展现的能力符合更高职级职位要求。

平等机会

本集团致力于透过维护不存在骚扰

的工作环境，打造一个多元化、有凝

聚力的工作团队，让每位雇员备受尊

重，尽展所长。

1. Employment and Labour

Practices (Continued)

B1. Employment (Continued)

Evaluation and Appraisal System

The Group conducts annual

performance appraisals to assess

employee development. Management

is encouraged to engage in regular

communication with their teams,

offering constructive feedback to

support career growth.

In addition to professional skills training

led by business experts, the Group

fosters soft skills development and

enhances employee competitiveness

through collaborative dialogue and

comprehensive training programs.

Promotions are granted based on

individual performance and the

demonstrated capability to meet

the requirements of a higher-grade

position.

Equal Opportunity

The Group is committed to fostering

a diverse, cohesive workforce by

maintaining a harassment-free

workplace where all employees feel

respected and empowered to reach

their full potential.

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（续）

B1. 雇佣（续）

平等机会（续）

透过平等雇佣机会政策，本集团保证：

、国籍、婚姻状况、残

疾或宗教信仰，在聘用、调任及

晋升过程均享有平等机会

• 所有雇员均享统一福利及机会

、欺凌或虐待

行为（不论口头上、身体上或职

权上）采取零容忍态度

禁止的行为包括：

、敌对、有辱人格或侮辱性

的行为

• 任何形式的职场骚扰

本集团确保：

• 全面保护申诉人及证人

• 报告人不会遭到报复

• 任何报复行为将受纪律处分

1. Employment and Labour

Practices (Continued)

B1. Employment (Continued)

Equal Opportunity (Continued)

Through our Equal Employment

Opportunity Policy, the Group

guarantees:

transfers, and promotions

regardless of gender, nationality,

marital status, disability, or

religious belief

• Uniform benefits and opportunities

for all employees

• Zero tolerance for any form of

harassment, bullying, or abusive

conduct (whether verbal,

physical, or power-based)

Prohibited behaviors include:

, hostile, degrading,

or humiliating actions

• Any form of workplace harassment

• Such misconduct may lead to

immediate dismissal.

The Group ensures:

• Full protection for complainants

and witnesses

• No retaliation against those

reporting incidents

• Disciplinary action for any

retaliatory behavior

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（续）

B1. 雇佣（续）

雇员沟通

本集团致力于培养工作场所文化，促

进雇员归属感。为增加彼此之间的互

动交流，本集团定期举办聚会，以加

强关系和建立友谊。该等活动包括主

题生日会以及新年、农历新年及圣诞

节庆祝活动。此外，本集团亦不时派

发月饼及萝卜糕等传统节庆食品的优

惠券，在普天同庆的佳节分享喜悦。

本集团意识到雇员回馈对成长及发展

至关重要。因此，本集团积极鼓励各

阶层的开放式沟通与合作，努力建立

员工彼此互助互勉的关系。

1. Employment and Labour

Practices (Continued)

B1. Employment (Continued)

Employee Communication

The Group is committed to fostering

a workplace culture that promotes a

sense of belonging among employees.

To enhance engagement, the Group

regularly organizes gatherings that

strengthen relationships and build

camaraderie. These events include

themed birthday celebrations, as well

as festivities for New Year, Chinese

New Year, and Christmas. Additionally,

the Group occasionally distributes

coupons for traditional festive foods,

such as mooncakes and turnip cakes,

to further celebrate these occasions.

The Group recognizes that employee

feedback is crucial to the growth

and development. Therefore, the

Group actively encourages open

communication and collaboration

across all levels of the organization,

striving to achieve mutual

understanding and support among

our staff.

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（续）

B2. 雇员的健康与安全

工作场所安全对本集团至为重要。本

集团严格遵守所有有关职业健康及

安全的适用法律及法规，包括中华人

民共和国职业病防治法、香港职业安

全及健康条例及香港雇员补偿条例。

我们的内部健康与安全政策为日常职

安健管理提供框架，包括工作场所安

全、消防安全以及恶劣天气程序。

安全与健康手册载列有关办公室职业

安全的政策及规则，包括安全通道、

电器用品、危险物料的管理以及紧急

措施。管理层负责确保全体雇员熟知

并遵守该等安全规则以保障其安全。

我们鼓励每名雇员了解工作场所安全

的重要性，以保障自身免受潜在事故

及伤害。

1. Employment and Labour

Practices (Continued)

B2 Employee Health and Safety

Workplace safety is a top priority for

the Group. The Group strictly adheres

to all applicable laws and regulations

concerning occupational health

and safety (OHS), including the Law

of the PRC on the Prevention and

Control of Occupational Diseases,

the Occupational Safety & Health

Ordinance of Hong Kong, and the

Employees’ Compensation Ordinance

of Hong Kong. Our internal Health &

Safety Policy provides a framework

for daily OHS management,

encompassing workplace safety, fire

safety, and procedures for adverse

weather conditions.

The Safety and Health Handbook

outlines the policies and rules related

to occupational safety in our offices,

including the management of

passageways, electrical appliances,

hazardous materials, and emergency

measures. Management is responsible

for ensuring that all employees are

familiar with and adhere to these

safety rules, thereby safeguarding

their well-being. Each employee

is encouraged to recognize the

importance of workplace safety to

protect themselves from potential

accidents and injuries.

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（续）

B2. 雇员的健康与安全（续）

为提高舒适度并较少工作疲劳，我们

向雇员提供符合人体工学的办公家

俱，将在工作时患上肌肉骨骼疾病的

风险降至最低。

于过去三年（包括报告期间），概无与

工作相关的死亡或受伤报告。此外，

于报告期间，概无发现违反相关法律

及法规而影响本集团提供安全工作环

境及保障雇员免受职业危害的承诺的

情况。

B3. 发展及培训

本集团已制定全面培训及发展政策，

概述培训规范、新雇员入职培训、教

育津贴及专业培训机会。本集团为各

级雇员提供广泛培训课程。

所有新雇员于受聘首周内均须参加入

职培训计划。该计划包括以下方面的

重要资料：

1. Employment and Labour

Practices (Continued)

B2 Employee Health and Safety

(Continued)

To enhance comfort and reduce

fatigue, ergonomic office furniture is

provided to employees, minimizing the

risks associated with Musculoskeletal

Disorders while they perform their

duties.

Over the past three years, including

the Reporting Period, there have been

no reported work-related fatalities or

injuries. Additionally, no instances of

non-compliance with relevant laws

and regulations impacting the Group’s

commitment to providing a safe

working environment and protecting

employees from occupational hazards

have been identified during the

Reporting Period.

B3. Development and Training

The Group has established

a comprehensive Training &

Development policy that outlines

training protocols, new employee

orientation, educational allowances,

and professional training opportunities.

The Group offers a diverse range of

training courses for employees at all

levels.

All new employees participate in an

orientation program within their first

week of employment. This program

includes key information on:

• The organizational structure and

mission of the Group;

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（续）

B3. 发展及培训（续）

• 雇员于促进业务成功及目标方面

的角色；

本集团致力于雇员（特别是董事及高

级管理层）的专业发展及技能提升。

为此，本集团定期提供关键主题之培

训，包括：

1. Employment and Labour

Practices (Continued)

B3. Development and Training

(Continued)

’s role in

contributing to business success

and objectives;

• An overview of different

departments through a guided

office tour;

• Collaboration among various

departments;

• Essential office procedures.

The Group is dedicated to the

professional development and skill

enhancement of its employees,

particularly for Directors and senior

management. To support this, the

Group provides regular training on

critical topics, including:

• Rules and regulations for listed

companies;

• Corporate governance best

practices;

• Insider trading and anti-corruption

guidelines;

• Cybersecurity and internet risk

management;

• Relevant accounting standards

and risk management frameworks.

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（续）

B3. 发展及培训（续）

该等培训课程旨在确保我们的管理层

之持续专业发展，让其具备必要的知

识及技能，以应对不断变化的业务环

境。

此外，本集团鼓励雇员参加专业机构

举办的持续专业发展（「CPD」）研讨

会。该等研讨会涵盖风险管理、内部

监控、反洗黑钱、知识产权管理等多

个主题。

为主动识别培训需求并评估我们的专

业发展措举是否有效，本集团定期进

行绩效审查及能力评估。该等评估密

切配合联交所等相关监管机构提出之

要求。

为提升雇员对可持续发展的意识，人

力资源部向新员工提供在员工手册中

列明最新环境、社会及管治有关政策

的培训。当环境、社会及管治有关政

策更新时，雇员亦会获进一步培训。

1. Employment and Labour

Practices (Continued)

B3. Development and Training

(Continued)

These training sessions are designed

to ensure the continuous professional

development of our leadership,

equipping them with the necessary

knowledge and skills to navigate the

evolving business landscape.

Additionally, the Group encourages

employees to participate in

Continuing Professional Development

(“CPD”) seminars organized by

professional firms. These seminars

cover a wide array of subjects,

including risk management, internal

control, anti-money laundering, and

intellectual property management.

To proactively identify training needs

and evaluate the effectiveness

of our professional development

initiatives, the Group conducts regular

performance reviews and competency

assessments. These evaluations align

closely with the requirements set forth

by relevant regulatory authorities,

such as HKEx.

To enhance employees’ awareness of

sustainability, the Human Resources

Department provides training to new

staff on the latest ESG-related policies

outlined in the employee handbook.

Further training will be offered

whenever ESG-related policies are

updated.

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（续）

B3. 发展及培训（续）

于报告期间，本集团共有18%雇员接

受培训，人均培训时数为3.8小时。下

图显示按类别划分的受训雇员之百分

比以及每名雇员的培训时数

。

1. Employment and Labour

Practices (Continued)

B3. Development and Training

(Continued)

There were a total of 18% of

employees trained during the

Reporting Period, with an average

training hours of 3.8 per employee of

the Group. The percentage of trained

employees and training hours per

employee by categories are shown in

the graphs below

Number

of Trained

Employees

(%)

Total

Training

Hours

受训雇员

人数（%）培训总时数

Employee CategorySenior Management46%7.1

雇员类别高级管理层

Middle Management8%4.7

中级管理层

Frontline & Other Staff5%0.9

前线及其他员工

GenderMale24%3.8

性别男性

Female10%3.8

女性

The percentage of trained employees was calculated

by the number of trained employees in the specific

category/the number of employees in the specific

category as of 31 March of the Reporting Period*100%

受培训员工百分比按特定类别的受培训员工人数╱截

至三月三十一日报告期间特定类别的员工人数*100%

计算

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（续）

B4. 劳工准则

本集团已实施全面的防止童工及强迫

劳动指引，列明该等劳动方式的定义

以及防止及消除不合规情况的措施。

于招聘过程中，人力资源部积极执行

透彻检查制度，以确保遵守所有适用

雇佣及劳工准则，包括香港雇佣条例

及中国禁止使用童工规定。

本集团禁止未经授权的超时工作。工

作时数已于员工手册内清晰列明，且

任何希望超时工作的雇员须事先获得

直属经理批准。获批准超时工作的员

工可有权获得补假。

1. Employment and Labour

Practices (Continued)

B4. Labour Standards

The Group has implemented a

comprehensive Guide to Avoid Child

and Forced Labour, which defines

these forms of labour and outlines

measures to prevent and eliminate

non-compliance. The Human

Resources Department actively

enforces a thorough checking system

during the recruitment process to

ensure adherence to all applicable

employment and labour standards,

including the Employment Ordinance

of Hong Kong and the Provisions on

the Prohibition of Using Child Labour

in the PRC.

The Group strictly prohibits

unauthorized overtime work. The

Employee Handbook clearly outlines

the number of working hours, and

any employee wishing to work

overtime must obtain prior approval

from their line manager. Employees

approved for overtime are entitled to

compensation leave.

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（续）

B4. 劳工准则（续）

本集团严禁任何形式的职场骚扰。我

们鼓励目睹或遭遇任何可疑行为的雇

员向人力资源部报告。我们将根据处

理职场骚扰投诉指引彻底及保密地调

查有关个案。

本集团严肃对待违反适用法律、法规

及条例的行为，并将对违规人士采取

适当纪律处分。倘发现任何童工或强

迫劳动的情况，本集团会即时采取行

动制止违反情况并立即展开调查程

序。于报告期间，概无发现有关防止

童工及强迫劳动的相关法律及法规的

违反情况。

1. Employment and Labour

Practices (Continued)

B4. Labour Standards (Continued)

The Group firmly prohibits all forms

of workplace harassment. Employees

who witness or experience any

suspicious behavior are encouraged

to report it to the Human Resources

Department. All complaints will

be investigated thoroughly and

confidentially, in accordance with our

guidelines for handling harassment

issues.

The Group takes violations of

applicable laws, regulations, and

ordinances seriously and will impose

appropriate disciplinary actions

against those found in breach. If

any instances of child labour or

forced labour are identified, the

Group will take immediate action to

halt the violation, and investigation

procedures will commence promptly.

During the Reporting Period, no

non-compliance with relevant laws

and regulations regarding the

prevention of child and forced labour

has been identified.

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2. 营运常规

B5. 供应链管理

供应链管理对可持续业务战略至关重

要。为促进向可持续经济转型，本集

团已设立环境供应链管理指引以管理

供应商的环境及社会表现。本集团与

供应商及分包商就持续改善产品及服

务的环境表现进行对话及合作，从而

为双方完成下列任务：

；及

2. Operating Practices

B5. Supply Chain Management

Supply chain management is of

paramount importance when it comes

to a sustainable business strategy.

To facilitate the shift to a sustainable

economy, the Group has established

guidance on environmental supply

chain management to manage

the environmental and social

performance of suppliers. The Group

conducts dialogue and collaborates

with suppliers and sub-contractors

on continuous improvements of

the environmental performance of

products and services to achieve the

following missions for both sides:

• Improve business and public

image;

• Reduce the risk of legal

non-compliance;

• Improve productivity and

efficiency;

;

• Improve environmental

management;

• Prohibit the use of forced and

child labour;

;

and

• Comply with applicable rules and

regulations.

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（续）

B5. 供应链管理（续）

为有效达成任务，本集团提供指引并

与供应商合作以：

，并实施

措施防止污染及废弃物，例如使

用可再生原材料；

，延伸供应链中的

责任，例如避免产生衍生物及污

染；及

、防止污染

及兼具生态效益与成本效益的技

术。

本集团优先与具备相关经验、资源及

证书的供应商合作。除确保遵守相关

法律规定外，本集团于甄选供应商时

亦会考虑潜在供应商的供应稳定性、

质素、声誉以及环境、社会及管治表

现。在招标过程中，本集团会从两至

三家供应商取得报价。经选定的供应

商须于达成任何协议前提供样本以供

本集团检查。

2. Operating Practices (Continued)

B5. Supply Chain Management

(Continued)

To achieve the mission statements

effectively, the Group provides

guidance and works with its suppliers

to:

• Identify sources of pollution and

waste, and implement measures

to prevent pollution and waste,

e.g., the use of renewable raw

materials;

• Improve environmental

performance, extending

responsibility in the supply chain,

e.g. avoiding derivatives and

contamination; and

• Use cost-efficient technologies

that facilitate cleaner production,

pollution prevention and

eco-efficient.

The Group prioritizes collaboration

with suppliers who possess relevant

experience, resources, and

certifications. In addition to ensuring

compliance with applicable legal

requirements, the Group considers

factors such as supply stability,

quality, reputation, and the ESG

performance of potential suppliers

during the selection process.

Quotations are obtained from

two to three suppliers as part of

a competitive tendering process.

Selected suppliers are required to

provide samples for the Group’s

inspection prior to finalizing any

agreements.

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（续）

B5. 供应链管理（续）

本集团倾向于聘用本地供应商，特别

是距离我们办公室较近的供应商，以

减少碳足迹，促进本地经济发展。

我们的环境供应链管理指引旨在加强

供应商的社会责任，透过解决法律合

规、产品与服务质量、劳工标准、人

权及行为守则等关键领域。本集团每

年透过审查供应商的背景（包括其最

新业务及合规状况）进行环境表现评

估及尽职审查。该等指引旨在减低本

集团整条供应链的环境及社会风险，

本集团会每年进行检讨，并于有需要

时更新。

倘供应商发生严重不合规事件，本集

团将采取适当行动，包括终止服务。

供应商如被发现违反人权、使用强制

劳工或童工，或未能遵守反贪污及法

律标准，将被终止合作。

2. Operating Practices (Continued)

B5. Supply Chain Management

(Continued)

To minimize our carbon footprint

and promote local economic

development, the Group prefers to

engage local suppliers, particularly

those located near our offices.

Our environmental supply chain

management guidelines aim to

enhance the social responsibility of

our suppliers by addressing key areas

such as legal compliance, product

and service quality, labour standards,

human rights, and adherence to

a code of conduct. The Group

conducts annual environmental

performance assessments and due

diligence by reviewing each supplier’s

background, including their current

business operations and compliance

status. These guidelines are designed

to mitigate environmental and social

risks throughout the Group’s supply

chain and are reviewed annually, with

updates made as necessary.

In cases of serious non-compliance

among suppliers, the Group will

take appropriate actions, including

termination of service. Suppliers found

to be in violation of human rights,

using forced or child labour, or failing

to comply with anti-corruption and

legal standards will be terminated.

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（续）

B5. 供应链管理（续）

于报告期间，本集团与香港、中国内

地及日本的93名主要供应商合作，彼

等提供专业及法律服务、广告、资讯

科技支援、保险服务、照片拍摄、电

脑租赁、印刷服务及知识产权授权

。

所有供应商均已根据上述程序进行甄

选及评估。

2. Operating Practices (Continued)

B5. Supply Chain Management

(Continued)

During the Reporting Period, the

Group engaged with 93 key suppliers

from Hong Kong, Mainland China,

and Japan, providing professional

and legal services, advertising, IT

support, insurance services, photo

shooting, computer rentals, printing

services, and intellectual property

licensing

. All suppliers have been

selected and assessed according to

the above-mentioned procedures.

Supplier Distribution by Geographical Region

按地区划分的供应商分布

Hong Kong,

香港

33%

Mainland

China,

中国内地

60%

Japan

日本

The key suppliers of the Group included those which

provide support for both the costs of sales and the

administration of the Group.

本集团的主要供应商包括为本集团的销售成本及行政

提供支持的供应商。

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B6. 产品责任

产品标签、健康及安全以及广告

本集团致力确保所有市场营销及推广

活动均遵守适用法律及法规，包括中

国广告法。本集团严格禁止在广告出

现任何错误或具误导性的内容。营运

及合规团队监督管理该等活动，并确

保遵守适用法规。

于报告期间内，本集团并无录得有关

涉及所提供产品及服务的健康及安

全、广告、标签及隐私事项的法律及

法规的任何重大违反情况。

品质及服务保证

本集团的品质保证政策规定，漫画书

籍及产品于进入生产阶段前须由漫

画部检查。本集团保留固定数量的样

本，包括产品、漫画书及手稿。

2. Operating Practices (Continued)

B6. Product Responsibility

Product Labelling, Health and Safety,

and Advertising

The Group is committed to ensuring

that all marketing and promotional

activities comply with applicable

laws and regulations, including the

Advertisement Law of the PRC. The

Group strictly prohibits any false or

misleading content in advertisements.

The Operation and Compliance

Teams oversee the management of

these activities to ensure adherence

to relevant regulations.

During the Reporting Period, the

Group did not record any instances

of material non-compliance with laws

and regulations related to health

and safety, advertising, labelling,

or privacy matters concerning our

products and services.

Quality and Service Assurance

The Group’s Quality Assurance policy

mandates that all comic books

and products undergo inspection

by the Comics Department prior to

production. A designated number of

samples, including products, comic

books, and manuscripts, are retained

in the Group’s inventory.

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（续）

B6. 产品责任（续）

品质及服务保证（续）

为确保产品高质素，本集团定期评估

与产品及服务相关的风险。长周期项

目的风险每月评估，而短周期项目的

风险则每周评估。风险评估由项目经

理指导，并与其他员工及专业人士合

作进行。评估标准包括技术风险、外

部风险、组织风险及管理风险。结果

根据发生的可能性及后果的严重程度

进行分类，以便我们制定适当措施以

应对、监控及管理优先风险。

本集团致力为客户提供卓越的客户服

务。倘接获任何投诉，本集团将彻底

调查，并致力达成投诉人与本集团均

满意的解决方法。于报告期间，本集

团并无接获有关产品或有关服务的投

诉，亦无因健康及安全理由而召回产

品。

2. Operating Practices (Continued)

B6. Product Responsibility (Continued)

Quality and Service Assurance

(Continued)

To maintain high product quality,

the Group regularly assesses risks

associated with our products and

services. Risks for long-cycle projects

are evaluated monthly, while those

for short-cycle projects are assessed

weekly. These risk assessments

are led by project managers and

conducted in collaboration with other

staff and professionals. The criteria

for assessment include technical

risks, external risks, organizational

risks, and management risks. Results

are categorized by the likelihood

of occurrence and severity of

consequences, enabling us to

formulate appropriate measures

to address, monitor, and manage

prioritized risks.

The Group is dedicated to providing

excellent customer service. In the

event of a complaint, the Group

investigates the matter thoroughly

and work towards a mutually

satisfactory resolution between the

complainant and the Group. During

the Reporting Period, the Group

received no product-related or

service-related complaints, and there

were no product recalls due to health

and safety issues.

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B6. 产品责任（续）

知识产权

本集团于报告期间严格遵守知识产权

政策。我们指定的知识产权团队与秘

书及法律团队联手有效管理知识产

权。本集团已制定全面的知识产权政

策及程序，列明知识产权及商标申请

程序以及保护知识产权指引。在保障

知识产权、许可及授权过程以及处理

侵权个案方面，本集团所采用的做法

与过往报告期间一致。

知识产权团队进行例行监察及评估，

并向多个部门作出报告。出版材料、

产品及制作仅于本集团的法律团队在

核证授权及正式协议批准后方获授权。

为促进跨境沟通及防止知识产权遭到

侵权，于报告期间，本集团已均在其

香港及珠海办公室设立查询渠道。该

措施旨在令知识产权相关资料的获取

更简易方便，以及促进遵守知识产权

法律法规。

2. Operating Practices (Continued)

B6. Product Responsibility (Continued)

Intellectual Properties

During the Reporting Period, the Group

rigorously adhered to its Intellectual

Property Policy. Our designated

IPs Team collaborates closely with

the Secretary and Legal Team to

manage IP rights effectively. The

Group has established comprehensive

Intellectual Property Policies and

Procedures that outline the processes

for IP and trademark applications, as

well as guidelines for protecting IP

rights. The Group maintains consistent

practices from previous Reporting

Periods regarding IP rights protection,

authorization and licensing processes,

and handling infringement cases.

The IPs Team conducts routine

monitoring and assessments,

providing reports to various

departments. Publishing materials,

products, and productions are

licensed only after verification of

the licensee and formal agreement

approval from the Group’s Legal

Team.

To enhance cross-border

communication and prevent IP rights

violations, the Group established

inquiry channels in both its Hong

Kong and Zhuhai offices during

the Reporting Period. This initiative

aims to improve access to IP-related

information and promote compliance

with IP laws and regulations.

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（续）

B6. 产品责任（续）

知识产权（续）

倘发现本集团的作品遭到侵权，本集

团会寄发一封停止及终止函，告知涉

嫌侵权者其触犯侵权行为及向其要

求停止使用本集团的作品、产品及服

务。如有需要，本集团会于寻求法律

意见后采取法律行动以阻止专利侵权

者进一步生产或出售相关作品、产品

或服务。倘海外发生侵权行为，本集

团将指派负责人协助及管理与相关国

家的任何法律诉讼有关的程序。

截至二零二五年三月三十一日，超过

200部漫画已列入本集团的知识产权

组合名下。此外，于报告期间珠海办

公室名下创新专利6项。多项现有商

标已于多个地区（包括香港、中国及

美国）注册。本集团亦会继续沿用域

名(culturecom.com.hk)。为保障第

三方的知识产权，雇员一律禁止非法

安装及使用任何盗版电脑软件。本集

团的资讯科技部负责监察相关事宜。

2. Operating Practices (Continued)

B6. Product Responsibility (Continued)

Intellectual Properties (Continued)

In the event of detected infringement

of the Group’s work, the Group issues

a cease-and-desist letter to notify the

alleged infringer of their unauthorized

activity and demand the cessation of

use of the Group’s works, goods, and

services. If necessary, the Group will

pursue legal action to stop a patent

infringer from further production or

sale of relevant works, goods, or

services, following legal counsel. For

infringements occurring overseas,

the Group designates responsible

personnel to assist and manage the

necessary legal procedures in the

respective country.

As of 31 March 2025, over 200 comic

titles had been actively listed under

the Group’s IPs portfolio. In addition,

6 innovation patents were listed under

the Zhuhai office during the Reporting

Period. Various active trademarks had

been registered within various regions,

including Hong Kong, the PRC, and

the USA. The group’s domain name

(culturecom.com.hk) was also kept

active. To protect the IPs of the third

parties, employees are prohibited

from illegally installing and using

any pirated computer software. The

Group’s IT department is responsible

for monitoring relevant matters.

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B6. 产品责任（续）

资料保障

本集团深明保护个人资料为基本责

任。本集团致力于根据香港个人资料

（私隐）条例保护消费者、客户及供应

商的资料隐私。我们的私隐政策声明

已列明本集团确保资料私隐的原则。

为将客户个人资料保密，本集团奉行

以下资料私隐原则：

：本集团仅收集进行日常业

务所需的个人资料。

：本集团不会披露客户个人

资料，除非本集团已明确告知客

户、经客户同意或法律规定。

2. Operating Practices (Continued)

B6. Product Responsibility (Continued)

Data Protection

The Group recognizes its essential

responsibility for the protection

of personal data. The Group is

committed to safeguarding the data

privacy of consumers, customers,

and suppliers in accordance with the

Personal Data (Privacy) Ordinance

of Hong Kong. Our Privacy Policy

Statement outlines the principles

the Group upholds to ensure data

privacy.

To maintain the confidentiality of

customer personal data, the Group

adheres to the following data privacy

principles:

: The Group only

collects personal data that is

necessary for conducting our

normal business operations.

: The Group does not

disclose customer personal data

unless the Group has explicitly

informed the customer, obtained

their consent, or are legally

required to do so.

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（续）

B6. 产品责任（续）

资料保障（续）

：未经客户同意，不得向任

何实体转移个人资料，除非法律

规定或已事先通知客户。

：本集团维持健全的安全系

统，以防止未经授权取得个人资

料，并实施不同的实体、电子及

管理措施以保护及保障本集团所

收集的个人资料。

资料保障的条款已载入与雇员、客户

及供应商订立的合约。本集团亦充分

保护雇员的个人资料，于聘用过程中

或之后提供的所有资料均会保密处

理。雇员可以书面形式向本集团查

询，以查看本集团是否持有其任何个

人资料，并要求提供所保留的资料详

情。

2. Operating Practices (Continued)

B6. Product Responsibility (Continued)

Data Protection (Continued)

: Personal data is not

transferred to any entity without

customer consent, except where

required by law or previously

notified to the customer.

: The Group maintains

robust security systems to

prevent unauthorized access to

personal data, implementing

various physical, electronic,

and managerial measures to

safeguard the information the

Group collects.

Data protection terms are included

in contracts with employees, clients,

and suppliers. The Group also ensures

the protection of employees’ personal

data, keeping all information supplied

during and after the engagement

process confidential. Employees may

submit a written inquiry to the Group

to verify whether the Group holds any

of their personal data and to request

details about the information retained.

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B7. 反贪污

本集团致力于秉持守法、正直、诚信

及专业敬业的工作态度。本集团严格

遵守中华人民共和国刑法、中国反不

正当竞争法、中国反洗钱法、香港防

止贿赂条例以及其他与商业贿赂有关

的法律及法规。此外，本集团已制定

反洗黑钱及反勒索政策，以确保设有

健全的流程及控制措施防止金融罪行。

本集团严禁任何形式的贿赂行为或利

益收受。有关雇员职业操守的明确规

则会透过员工手册、培训及其他资源

传达。雇员可就任何洗黑钱或勒索可

疑个案填写可疑交易报告，并提交予

管理层以供审查。本集团会向合资格

的专业人士寻求法律意见并采取适当

法律行动，必要时会向警署、廉政公

署、联交所以及证券及期货事务监察

委员会上报。

2. Operating Practices (Continued)

B7. Anti-corruption

The Group is committed to upholding

a strong work ethic grounded in

compliance with the law, integrity,

honesty, and professional dedication.

The Group strictly adheres to the

Criminal Law of the PRC, the Anti-Unfair

Competition Law of the PRC, the Anti-

Money Laundering Law of the PRC,

the Prevention of Bribery Ordinance

of Hong Kong, and other relevant

laws and regulations concerning

commercial bribery. Additionally, the

Group has established an Anti-Money

Laundering and Anti-Extortion Policy to

ensure robust processes and controls

are in place to deter financial crimes.

The Group prohibits any form

of bribery or acceptance of

advantages. Clear guidelines

regarding employees’ professional

integrity are communicated through

the Employees’ Handbook, training

courses, and other resources. In cases

of suspected money laundering or

extortion, employees can complete

a Suspicious Transaction Report

(STR) and submit it for management

review. The Group will seek legal

advice from qualified professionals

and take appropriate legal action,

reporting the case to the police, the

Independent Commission Against

Corruption (ICAC), HKEX, and the

Securities and Futures Commission

(SFC) as necessary.

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（续）

B7. 反贪污（续）

反贪污培训对培养及维持本集团的道

德文化至关重要。本集团向相关员工

（包括新员工）提供培训，以提升彼等

对业务营运中的洗黑钱及勒索活动的

认知。于报告期间，所有董事均已接

受三小时的反贪污培训，且18%雇员

（包括董事）每名已接受平均0.2小时

的反贪污培训。培训内容涵盖董事职

责、常见诚信风险、案例研究、企业

诚信原则及廉政公署提供的资源。

此外，本集团保留交易记录，以便迅

速重建独立交易历史，为起诉犯罪活

动（包括洗黑钱）提供必要证据。本

集团亦已雇用外聘核数师进行独立审

计，强化本集团对有效遵守监管规例

的承诺。

于报告期间，概无发现违反贪污、贿

赂、欺诈及洗黑钱相关法律及法规的

情况。

2. Operating Practices (Continued)

B7. Anti-corruption (Continued)

Anti-corruption training is vital for

fostering and sustaining the ethical

culture within the Group. The

Group provides training for relevant

staff, including new hires, to raise

awareness of money laundering and

extortion risks in business operations.

During the Reporting Period, all

directors received three hours of

anti-corruption training, and 18% of

the Group’s employees, including

directors, received an average of 0.2

hours of training each. The training

covered directors’ responsibilities,

common integrity risks, case studies,

corporate integrity principles, and

resources available from the ICAC.

Furthermore, the Group maintains

transaction records that enable the

swift reconstruction of individual

transaction histories, providing

essential evidence for prosecuting

criminal activities, including money

laundering. The Group also engages

external auditors to conduct

independent audits, reinforcing the

Group’s commitment to effective

regulatory compliance.

During the Reporting Period, no

instances of non-compliance with

relevant laws and regulations related

to corruption, bribery, fraud, or money

laundering were identified.

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B8. 社区投资

本集团致力促进社区参与，并推广香

港多姿多彩的漫画文化。于报告期

间，本集团参与及支持多项重要活

动，旨在提高大众认识及欣赏本地漫

画艺术的兴趣：

「Fun」体验馆：该展览为香港

流行文化节的一部分，为参观者

提供身临其境的漫画人物体验。

展览重点介绍香港漫画的悠久历

史，并设置主题「打卡」位，观众

可以一尝置身于漫画世界之中，

与喜爱的角色合照。

－幽默港漫格格趣：该

展览表扬香港漫画家的幽默及创

意，展出各式各样的幽默作品，

引起不同年龄观众的共鸣。

2. Operating Practices (Continued)

B8. Community Investment

The Group is dedicated to fostering

community engagement and

promoting the vibrant culture

of comics in Hong Kong. During

the Reporting Period, the Group

participated and supported in several

key initiatives aimed at enhancing

public awareness and appreciation of

local comic art:

1. Comics Fun Experience Gallery:

Held as part of the Hong Kong

Pop Culture Festival, this exhibition

offered visitors an immersive

experience with beloved comic

characters. It highlighted the rich

history of Hong Kong comics and

featured themed photo spots,

allowing attendees to engage

with their favourite characters in

unique settings.

2. Comic Fun for All: The Magic

of Hong Kong Comedy Comics:

This exhibition celebrated the

humour and creativity of Hong

Kong’s comic artists, showcasing

a variety of comedic works that

resonate with audiences of all

ages.

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（续）

B8. 社区投资（续）

「港漫动力」－香港漫画支

援计划：作为此计划的一部分，

本集团支持推广原创漫画作品，

为本地艺术家提供展示才华的平

台。该计划设有多个奖项，以表

扬对漫画业作出杰出贡献的人士。

：本集团

积极支持是项比赛，旨在鼓励全

球参赛者发挥漫画艺术的创意及

创新精神，培养艺术家的社群意

识。

：这独一无二

的景点颂扬本地经典漫画角色及

其创作者，成为推广香港漫画传

承的文化地标。

2. Operating Practices (Continued)

B8. Community Investment (Continued)

3. 4th HK Comics Support

Programme (HKCSP): As a

part of this initiative, the Group

supported the promotion of

original comic works, providing a

platform for local artists to exhibit

their talents. The programme

featured awards to recognize

outstanding contributions to the

comics industry.

4. 2025 Global Chinese Original

Comics Contest: The Group

actively supported this contest

aimed at encouraging creativity

and innovation in comic art

among global participants,

fostering a sense of community

among artists.

5. Hong Kong Avenue of Comic

Stars: This unique attraction

celebrates iconic local comic

characters and their creators,

serving as a cultural landmark

that promotes the legacy of Hong

Kong comics.

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B8. 社区投资（续）

：这项计划结合

漫画及体育世界，透过引人入胜

的展览及活动，展示这两种充满

活力的文化的交集，并推广本地

人才。

「漫」有引力－港漫深技能：这展

览以经典的「龙虎门」系列为主

题，让漫画迷及创作者齐聚一

堂，共同庆祝这漫画广受欢迎，

经久不衰。

透过这些活动，本集团不仅支持本地

漫画业，更让社区参与其中，提供互

动及创意的平台。本集团承诺会继续

努力履行企业社会责任，将我们的行

动与支持社区及推广文化遗产的精神

结合。

2. Operating Practices (Continued)

B8. Community Investment (Continued)

6. AniCom Sports Park: This

initiative combines the worlds of

comics and sports, showcasing

the intersection of these two

vibrant cultures and promoting

local talent through engaging

exhibitions and events.

7. Comic Gravitation – Dragon

Tiger Gate series: This exhibition

focused on the classic “Dragon

Tiger Gate” series, bringing

together fans and creators to

celebrate the enduring popularity

of this beloved comic.

Through these activities, the Group

not only supports the local comic

industry but also engages the

community, providing platforms for

interaction and creativity. The Group

is committed to continuing our efforts

in corporate social responsibility,

aligning our initiatives with the spirit

of supporting the community and

promoting cultural heritage.

环境、社会及管治报告

Environmental, Social and

Governance Report

CONTENTS

目录

CONTENTS

目录

CONTENTS

目录

1. Employment and Labour Practices

2. Operating Practices

ABOUT THIS REPORT

关于本报告

ABOUT THIS REPORT

关于本报告

ABOUT THIS REPORT

关于本报告

MISSION AND VISION ON ENVIRONMENTAL,

SOCIAL AND GOVERNANCE (“ESG”)

环境、社会及管治（「环境、社会及管治」）的使命及展望

1. Environment:

2. Employees:

MISSION AND VISION ON ENVIRONMENTAL,

SOCIAL AND GOVERNANCE (“ESG”)

环境、社会及管治（「环境、社会及管治」）的使命及展望

3. Society:

THE BOARD STATEMENT

董事会声明

THE BOARD STATEMENT

董事会声明

THE BOARD STATEMENT

董事会声明

THE BOARD STATEMENT

董事会声明

STAKEHOLDERS’ ENGAGEMENT AND MATERIALITY

持份者参与及重要性

STAKEHOLDERS’ ENGAGEMENT AND MATERIALITY

持份者参与及重要性

STAKEHOLDERS’ ENGAGEMENT AND MATERIALITY

持份者参与及重要性

STAKEHOLDERS’ ENGAGEMENT AND MATERIALITY

持份者参与及重要性

STAKEHOLDERS’ FEEDBACK

持份者反馈

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境

ENVIRONMENTAL

环境