08023 邝文记 财务报表/环境、社会及管治资料：环境、社会及管治报告 2025
Stock Code8023
（于开曼群岛注册成立的有限公司）
股份代号
：
环境、社会及管治报告
(Incorporated in the Cayman Islands with limited liability)
Environmental, Social
and Governance Report
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司1
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
INTRODUCTION
Kwong Man Ke Group Limited (the “Company”, together with its
subsidiaries, the “Group” or “we”) is principaly engaged in the
provision of enginering services in floring, screding, anti-skid
surfacing, specialised texture painting and waterprofing works in Hong
Kong and Macau. Our target segment ranges from mid to high end
projects in the relevant markets.
This is the ninth environmental, social and governance report (the
“Report”) of the Group. The Report sumarises the environmental,
social and governance (“ESG”) initiatives, plans and performances of
the Group for the year ended 31 March 2025 (the “Reporting Period” or
“2025”) and demonstrates its comitment to sustainable development.
The aim of the Report is to help investors and other stakeholders to
understand in detail how the Group aproaches ESG isues and what it
has done in these areas, with a view to creating sustainable corporate
value.
The Report has ben aproved by the Board of Directors (the “Board”).
CORE VALUE
As a responsible corporate citizen, the Group is comited to adopting
the concepts of caring, equality and honesty in its busines which serve
as the cornerstones of the management’s core value towards:
(a) preservation of the environment;
(b) expansion of busines with integrity and fairnes; and
(c) enrichment of the corporate governance for beter
acountability.
ESG GOVERNANCE STRUCTURE
The Group has established a comprehensive ESG governance structure
to ensure the alignment of ESG and the Group’s strategic growth,
while advocating ESG integration into its busines operations and
decision-making proceses. The Board has the overal responsibility
for the Group’s ESG strategies, management aproach and reporting.
To beter manage the Group’s ESG-related isues, the Board examines
and aproves the ESG-related goals and targets, priorities, policies
and frameworks, as wel as reviews the progres towards their
implementation and achievement with the asistance of the ESG
working group (the “Working Group”) at least anualy. Besides,
the Board is acountable for ensuring the efectivenes of ESG risk
management and internal control mechanism through a periodical
review against ESG-related isues.
绪言
邝文记集团有限公司（「本公司」，连同其附属公
司统称「本集团」或「我们」）主要从事在香港及澳
门提供地坪铺设、地台批荡、铺设防滑、专业纹
理涂装及防水工程方面的工程服务。我们的目标
业务范畴为相关市场的中高端项目。
本报告为本集团第九份环境、社会及管治报告
（「本报告」）。本报告总结本集团于截至二零二五
年三月三十一日止年度（「报告期间」或「二零二五
年」）的环境、社会及管治（「环境、社会及管治」）
举措、计划及表现，并展示本集团对可持续发展
的承诺。本报告旨在帮助投资者及其他持份者详
细了解本集团如何处理环境、社会及管治事宜，
以及集团在有关方面已进行的工作，力求创造可
持续企业价值。
本报告已获董事会（「董事会」）批准。
核心价值
作为负责任的企业公民，本集团致力在其业务中
实践「关爱、平等及诚信」的信念，并以此作为管
理层在以下方面的核心价值基石：
(a) 保育环境；
(b) 以精诚及公平的态度拓展业务；及
(c) 优化企业管治，完善问责制度。
环境、社会及管治的治理架构
本集团已建立一套全面的环境、社会及管治的治
理架构，以确保环境、社会及管治与本集团的策
略发展相一致，同时提倡将环境、社会及管治融
入集团的业务营运及决策过程。董事会对本集团
的环境、社会及管治策略、管理方针及汇报负有
整体责任。为了更有效管理本集团的环境、社会
及管治相关事宜，董事会审查及批准各项与环
境、社会及管治有关的目标及指标、重点工作、
政策及框架，并在环境、社会及管治工作小组
（「工作小组」）的协助下，每年对其实施及达成的
进度进行最少一次的检讨。此外，董事会有责任
对环境、社会及管治相关事宜进行定期检讨，从
而确保环境、社会及管治的风险管理及内部监控
机制行之有效。
Environmental, Social and Governance Report 2025 环境、社会及管治报告2
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
The Group has set up the Working Group with the aim of systematicaly
managing ESG-related isues under the authority of the Board. The
Working Group reports to the Board regularly and asists in identifying,
asesing, prioritising and managing the Group’s key ESG isues,
and evaluating the efectivenes of internal control mechanisms at
least anualy. The Working Group also examines and evaluates the
Group’s performance in various aspects of environmental, health and
safety, labour standards, product and service responsibility in the
ESG areas. Besides, the Working Group consists of the Group’s chief
executive oficer, company secretary and core members from diferent
departments of the Group and is responsible for colecting relevant
information on the ESG aspects of the Group for the preparation of the
Report.
REPORTING FRAMEWORK
The Report has ben prepared in acordance with the Environmental,
Social and Governance Reporting Guide (the “ESG Reporting Guide”)
as set out in Apendix C2 to the Rules Governing the Listing of
Securities on GEM of The Stock Exchange of Hong Kong Limited (the
“GEM Listing Rules”).
Information relating to the Group’s corporate governance practices can
be found in the Corporate Governance Report of the Group’s anual
report for 2025.
During the preparation of the Report, the Group ataches great
importance to materiality, quantitative and consistency and has aplied
these reporting principles which are set out in the ESG Reporting Guide:
Materiality: Materiality asesment was conducted to identify and
prioritise material isues during the Reporting Period, thereby adopting
the confirmed material isues as the focus for the preparation of the
Report. The results of the materiality asesment were reviewed and
confirmed by the senior management. Please refer to the sections
headed “Stakeholder Engagement” and “Materiality Asesment” for
further details.
Quantitative: The standards and methodologies used in the calculation
of relevant data in the Report, as wel as the aplicable asumptions
were disclosed. The key performance indicators (“KPIs”) were
suplemented by explanatory notes to establish benchmarks where
feasible.
本集团已成立工作小组，其目标是在董事会的授
权下，有系统地管理各项环境、社会及管治相关
事宜。工作小组定期向董事会汇报，协助识别、
评估、优次排序及管理本集团的主要环境、社会
及管治事宜，并每年对内部监控机制的成效进
行最少一次的评估。工作小组亦在环境、社会及
管治范畴上，检查及评估本集团在环境、健康与
安全、劳工准则、产品及服务责任等各方面的表
现。此外，工作小组由本集团行政总裁、公司秘
书及本集团不同部门的核心成员组成，彼等负责
收集本集团在环境、社会及管治方面的相关资
料，以编制本报告。
汇报框架
本报告乃根据香港联合交易所有限公司GEM证
券上市规则（「GEM上市规则」）附录C2所载的环
境、社会及管治报告指引（「环境、社会及管治报
告指引」）编制。
有关本集团企业管治常规的资料，可查阅本集团
二零二五年报内的企业管治报告。
于编制本报告的过程中，本集团非常重视环境、
社会及管治报告指引所载的重要性、量化及一致
性汇报原则，并已应用该等原则：
重要性：我们于报告期间进行了重要性评估，以
识别重要事宜及对其排出优次，从而采纳已确认
的重要事宜作为本报告的编制重点。重要性评估
的结果已获高级管理层检视及确认。有关进一步
详情，请参阅「持份者的参与」及「重要性评估」
等章节。
量化：计算本报告内相关数据所用的标准及计算
方法，以及适用的假设，均已作披露。各项关键
绩效指标（「关键绩效指标」）乃辅以注释作为补
充，以在可行的情况下建立基准指标。
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司3
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一致性：本报告所应用的统计方法与去年基本一
致，而针对披露范围及计算方法的数据变更，均
已提供解释说明。倘有任何可能影响与过往报告
作比较的变更，本集团将于本报告相应部分加入
注释说明。
汇报范围
本集团高级管理层通过考量重要性原则以及本
集团的核心业务及主要收益来源，以确立汇报范
围。
本报告的范围与上个报告年度一致，涵盖香港及
澳门的整体业务。为本集团带来主要收益的业务
分部包括：(i)地坪铺设服务，涉及涂装专利地坪
铺设涂层产品，以提供色彩丰富、防滑以及具防
水及不易受石油化工产品破坏特性的耐磨表面；
(i)配套服务，包括专业纹理涂装及防水工程；及
(i)销售地坪铺设及防水材料。于二零二三年三
月，本集团在马来西亚新成立了一间销售防水材
料的附属公司。然而，该附属公司对本集团的环
境、社会及企业管治表现的影响微乎其微，因此
未纳入报告范围。
持份者的参与
董事会认为，与持份者接触有助本集团了解主要
持份者的期望，为本集团的业务建构可持续发展
的商业环境。因此，本集团已透过不同渠道，如
员工培训、与客户及供应商直接沟通、与投资者
会面等，促进持份者（包括高级管理层、员工、
客户、供应商及投资者）参与。本集团将继续透
过不同的沟通形式，鼓励持份者参与。
Consistency: The statistical methodologies aplied to the Report were
substantialy consistent with the previous years, and explanations were
provided regarding data with changes in the scope of disclosure and
calculation methodologies. If there are any changes that may afect
comparison with previous reports, the Group wil ad explanatory notes
to the coresponding content of the Report.
REPORTING SCOPE
The senior management of the Group identifies the reporting scope
by considering the materiality principle, as wel as the Group’s core
busines and main revenue source.
The scope of the Report is consistent with the previous reporting year
which covers the comprehensive busines operations in Hong Kong and
Macau. The busines segments representing the Group’s major sources
of revenue include (i) floring services, which involve the aplication
of proprietary flor coating products for the purpose of providing a
colourful, slip-resistant, hard-wearing surface that is resistant against
water and petrochemicals; (i) ancilary services, which include
specialised texture painting and waterprofing works; and (i) sales of
floring and waterprofing materials. A new subsidiary was established
in Malaysia in March 2023 to sel waterprofing materials. However, its
impact on the Group’s ESG performance has ben negligible, and is
therefore excluded from the reporting scope.
STAKEHOLDER ENGAGEMENT
The Board recognised that stakeholder engagement can help the Group
to understand the expectations of key stakeholders in developing
a sustainable busines environment in which the Group operates.
Therefore, the Group has engaged the stakeholders, including the
senior management, employes, customers, supliers and investors
through diferent chanels such as staf training, direct comunication
with customers and supliers and meting with investors. The Group wil
continue to encourage stakeholder participation through diferent forms
of comunication.
| Stakeholders Types 持份者类型 | Communication Channels 沟通渠道 | Expectations 期望 |
|---|---|---|
| Shareholders and investors 股东及投资者 | • Annual general meeting and other shareholder meetings 股东周年大会及其他股东大会 • Financial reports 财务报告 • Announcements and circulars 公告及通函 • Company website and email 公司网站及电邮 | • Financial performance 财务表现 • Information transparency 资讯具透明度 • Operating risk management 营运风险管理 • Corporate sustainability 企业可持续发展 • Payment of tax according to laws 依法纳税 |
| Customers 客户 | • Customer service hotline and email 客户服务热线及电邮 • Company website 公司网站 | • Integrity 诚信 • High quality services 优质服务 • Complaint handling mechanism 投诉处理机制 |
| Suppliers and subcontractors 供应商及分包商 | • Business cooperation 商业合作 • Procurement processes 采购流程 • Written or electronic correspondences 书面或电子通讯 | • Fair and open selection 公平及公开的挑选流程 • Supply chain management 供应链管理 • Integrity 诚信 • Financial performance 财务表现 • Compliant operation 营运合规 • Risk management 风险管理 |
| Employees 员工 | • Trainings and workshops 培训及工作坊 • Performance evaluation or appraisal 表现评估或考核 • Internal announcements 内部公告 | • Labour rights 劳工权利 • Career development 事业发展 • Occupational health and safety (“OH&S”) 职业健康与安全（「职安健」） |
| Government and regulatory authorities 政府及监管机构 | • Routine reports 例行报告 • Written or electronic correspondences 书面或电子通讯 | • Compliance with laws and regulations 遵守法律及法规 • Fulfil tax obligations 履行纳税义务 |
| Community, non-governmental organisations and media 社区、非政府机构及媒体 | • ESG reports 环境、社会及管治报告 | • Involvement in the community 参与社区事务 • Business compliance 业务合规 |
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透过不同的持份者参与及沟通渠道，本集团能够
了解其持份者的期望，为集团的策略规划及优先
事宜提供意见。持份者的沟通渠道及期望概述如
下：
Through diferent stakeholder engagements and comunication
chanels, the Group is able to understand its stakeholders’
expectations, which provide input into its strategic planing and
priorities. The stakeholder comunication chanels and their
expectations are sumarised as folows:
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司5
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重要性评估
重要性评估是一个针对可能影响集团业务及持份
者的环境、社会及管治事宜，而进行识别、完善
及评估的过程。重要性评估的结果乃用作制定策
略、设定目标及厘定环境、社会及管治的汇报重
点。
在工作小组的协助下，我们已于考虑本集团的业
务营运、环境、社会及管治报告指引及行业标准
后，识别出重要的环境、社会及管治事宜。我们
已进行一项重要性评估调查，从而为已识别的重
要环境、社会及管治事宜进行优次排序。
我们已邀请持份者根据各项环境、社会及管治事
宜对我们的业务营运及对持份者自身的重要性，
为每项有关事宜作出评分及提供回馈意见。重要
性评估调查的结果已获董事会及工作小组检视及
确认。
MATERIALITY ASESMENT
Materiality asesment is the proces of identifying, refining, and
asesing ESG isues that could afect our busines and stakeholders.
The results of materiality asesment are used to formulate strategy, set
targets and determine the focus of ESG reports.
With the asistance of the Working Group, we have identified the list of
material ESG isues with consideration of our busines operations, the
ESG Reporting Guide and industry standards. To prioritise the identified
material ESG isues, we have conducted a materiality asesment
survey.
We have invited stakeholders to score each ESG isue acording to its
materiality to our busines operations and the stakeholders themselves
respectively and provide fedback on each of the isues. The results of
the materiality asesment survey were reviewed and confirmed by the
Board and the Working Group.
| Material ESG Topics 重要的环境、社会及管治议题 | |||
|---|---|---|---|
| Environmental 环保 | Labour Practices and Human Rights 劳工待遇及人权 | Operation 营运 | Community 社区 |
| 1. Exhaust gas emissions 废气排放 | 7. Employment practices 雇佣惯例 | 11. Supply chain management 供应链管理 | 16. Corporate social responsibility 企业社会责任 |
| 2. Greenhouse gas (“GHG”) emissions 温室气体（「温室气体」） 排放 | 8. OH&S 职安健 | 12. Fair and open tendering 公平公开招标 | |
| 3. Waste management 废物管理 | 9. Employee training and development 员工培训与发展 | 13. Quality management 品质管制 | |
| 4. Energy consumption 能源消耗 | 10. Labour standards 劳工准则 | 14. Customer service 客户服务 | |
| 5. Water consumption 耗水 | 15. Ethical business 道德经营 | ||
| 6. Climate change 气候变化 | |||
Environmental, Social and Governance Report 2025 环境、社会及管治报告6
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高
低
Materiality Matrix
重要性矩阵图
高对本集团可持续发展的重要程度
LEVEL OF SIGNIFICANCE OF SUSTAINABLE DEVELOPMENT OF THE GROUP
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| Awards/Certifications 奖项╱认证 | Organisers 机构 |
|---|---|
| TVB ESG Awards 2024 – ESG Special Recognition Award TVB ESG 大奖 2024 – ESG特别嘉许奖 | Television Broadcasts Limited 电视广播有限公司 |
| SME Outstanding Achievement Award 2024 中小企卓越成就奖2024 | PressLogic – BusinessFocus PressLogic – BusinessFocus |
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司7
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环境、社会及管治报告
联络我们
我们欢迎持份者提出意见及建议。如 阁下对本
报告或本集团在可持续发展方面的表现有任何意
见，可透过以下方式提出：
邮寄： 香港九龙必发道91-93号
The Bedford 21楼
电邮： info@kmk.com.hk
电话热线： (852) 2951 0988
认可
A. 环境
本集团明白，在经营业务的同时，解决环
境问题对推动社会的持续发展相当重要。
本集团已制定环保目标，并已确保将该等
目标融入集团的营运中。我们进行的部分
工作须接受香港绿色建筑议会「绿建环评」
计划下的环境合规查核。
本集团的环保目标为：
- ；
i. 将污染减至最少；
i. 以可持续的方式使用资源；及
iv. 减少废物及加强循环再造。
CONTACT US
Coments and sugestions are welcome from al stakeholders.
You may provide coments on the Report or towards the Group’s
performance in respect of sustainable development via the methods
below:
Adres: 21/F, The Bedford, 91-93 Bedford Road,
Tai Kok Tsui, Kowlon, HK
Email: info@kmk.com.hk
Hotline: (852) 2951 0988
ACREDITATION
A. ENVIRONMENTAL
The Group is aware that adresing environmental concerns is an
important isue for contributing to the continuous development of
the society along with its busines activities. The Group has set
its environmental objectives and ensured they are embeded in
its operations. Some of the works conducted by us are subject
to environmental compliance examination under the Hong Kong
Gren Building Council’s “BEAM Plus” scheme.
The Group’s environmental objectives are:
- ;
i. Minimise polution;
i. Use resources in a sustainable way; and
iv. Reduce waste and enhance recycling.
| Aspect 范畴 | Target 目标 | Progress 进度 |
|---|---|---|
| Exhaust gas emissions 废气排放 | Gradually reduce exhaust gas emissions intensity by the year ending 31 March 2027 (“2027”), using 2.63 kg/million revenue in 2022 as the baseline. 以二零二二年的2.63公斤╱百万元收 益作为基准，于截至二零二七年三月 三十一日止年度（「二零二七年」）之前逐 步降低废气排放密度。 | The exhaust gas emissions intensity for 2025 is approximately 1.68 kg/million revenue, and the Group remains on track to achieve the target. 二零二五年的废气排放密度约为1.68公斤╱百万 元收益，本集团有望实现目标。 |
| GHG emissions 温室气体排放 | Gradually reduce GHG emissions intensity by 2027, using 0.98 tCOe/ 2 million revenue in 2022 as the baseline. 以二零二二年的0.98吨二氧化碳当 量╱百万元收益作为基准，于二零二七 年之前逐步降低温室气体排放密度。 | The total GHG emissions intensity for 2025 is approximately 0.63 tCOe/million revenue, 2 and the Group remains on track to achieve the target. 二零二五年的温室气体总排放密度约为0.63吨 二氧化碳当量╱百万元收益，本集团有望实现目 标。 |
| Waste management 废物管理 | Gradually reduce non-hazardous waste intensity by 2027, using 0.51 metric ton/million revenue in 2022 as the baseline. 以二零二二年的0.51公吨╱百万元收益 作为基准，于二零二七年之前逐步降低 无害废物密度。 | The non-hazardous waste intensity for 2025 is approximately 0.56 metric ton/million revenue, and the Group remains in progress to achieve the target. The Group will continue to raise the awareness on waste management among its staff. 二零二五年的无害废物密度约为0.56公吨╱百万 元收益，本集团正逐渐实现目标。本集团将继续 提高员工的废物管理意识。 |
| Energy consumption 能源消耗 | Gradually reduce energy consumption intensity by 2027, using 3.45 MWh/ million revenue in 2022 as the baseline. 以二零二二年的3.45兆瓦时╱百万元收 益作为基准，于二零二七年之前逐步降 低能源消耗密度。 | The total energy consumption intensity for 2025 is approximately 2.21 MWh/million revenue, and the Group remains on track to achieve the target. 二零二五年的总能源消耗密度约为2.21兆瓦 时╱百万元收益，本集团有望实现目标。 |
| Water consumption 耗水 | Gradually reduce water consumption intensity by 2027, using 0.49 cubic metre/million revenue in 2022 as the baseline. 以二零二二年的0.49立方米╱百万元收 益作为基准，于二零二七年之前逐步降 低耗水密度。 | The water consumption intensity for 2025 is approximately 0.28 cubic metre/million revenue, and the Group remains on track to achieve the target. 二零二五年的耗水密度约为0.28立方米╱百万元 收益，本集团有望实现目标。 |
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ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
环境目标
为了更清楚展示我们在各方面的举措、承
诺及表现，我们已于截至二零二年三月
三十一日止年度（「二零二年」）设定可
量化的环境目标，并将2022年设定为基准
年。工作小组每年就环境目标检讨进度，
并向董事会汇报。本集团的环境目标摘要
如下：
Environmental Targets
To beter demonstrate our initiative, comitment, and performance
on various aspects, we have set quantifiable environmental targets
during the year ended 31 March 2022 (“2022”) and set 2022
as the baseline year. The Working Group reviews the progres
made against the environmental targets and reports to the Board
anualy. The Group’s environmental targets are sumarised as
folows:
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司9
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
环境管理
作为负责任的企业公民，除了遵守相关的
环境法律及法规外，本集团亦已实施了包
括本集团环境政策在内的相关环境政策，
以更有效管控其对环境造成的影响。环境
政策涵盖(a)排放物控制、(b)资源使用、(c)
气候变化及(d)其他对环境造成的影响。该
等政策将作定期检讨，以确保其行之有效。
我们承诺：
(a) 就实施环保措施提供充足及适当的资
源；
(b) 遵守环境法例及其他相关规定；
(c) 制定可持续改善环境的环保目标及指
标；
(d) 与所有员工积极沟通，以提高彼等的
环保意识；及
(e) 不断监察及改善环保表现。
A1. 排放
本集团严格遵守香港《废物处置条
例》、澳门《环境纲要法》（第2/91/M号
法令）及其他相关环保法律及法规。于
报告期间，本集团并不知悉任何严重
违反有关废气及温室气体排放、向水
及土地的排污以及有害及无害废弃物
的产生及同时对本集团有重大影响的
相关环境法律及法规的情况。
Environmental Management
As a responsible corporate citizen, in adition to complying
with relevant environmental laws and regulations, the Group
has implemented relevant environmental policies, including the
Group’s Environmental Policy beter manage its environmental
impacts. The environmental policies cover (a) emision control, (b)
use of resources, (c) climate change and (d) other environmental
impacts. These policies wil be reviewed regularly to ensure their
efectivenes.
We are comited to:
(a) providing adequate and apropriate resources to implement
environmental protection measures;
(b) complying with environmental laws and other relevant
requirements;
(c) seting environmental objectives and targets that lead to
continuous environmental improvement;
(d) comunicating with al staf actively to raise their awarenes
on environmental protection; and
(e) monitoring and improving the environmental performance
continuously.
A1. Emisions
The Group was in strict compliance with the Waste Disposal
Ordinance of Hong Kong, Environmental Act (Law no. 2/91/
M) of Macau and other related environmental protection laws
and regulations. During the Reporting Period, the Group
was not aware of any material non-compliance of relevant
environmental laws and regulations in relation to exhaust
gas and GHG emisions, water and land discharge, and the
generation of hazardous and non hazardous wastes that have
a significant impact on the Group.
| Types of pollutants 排放物种类 | Unit 单位 | Emission 排放量 | |
|---|---|---|---|
| 2025 二零二五年 | 2024 二零二四年 | ||
| NO x | kg | ||
| 氮氧化物 | 公斤 | 254.99 | 274.51 |
| SO x | kg | ||
| 硫氧化物 | 公斤 | 0.47 | 0.49 |
| PM | kg | ||
| 颗粒物 | 公斤 | 24.29 | 26.26 |
| Total exhaust gas emissions | kg | ||
| 废气排放总量 | 公斤 | 279.75 | 301.26 |
| Exhaust gas emissions intensity2 | kg/million revenue | ||
| 废气排放密度2 | 公斤╱百万元收益 | 1.68 | 2.04 |
Environmental, Social and Governance Report 2025 环境、社会及管治报告10
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环境、社会及管治报告
废气排放
本集团于营运中产生的主要废气排放
源为公司车辆所消耗的汽油及柴油。
其主要废气排放物包括氮氧化物（「氮
氧化物」）、硫氧化物（「硫氧化物」）及
悬浮颗粒物（「颗粒物」）。为实现废气
排放目标，我们已积极采取以下减排
措施：
- ，以提
高车辆效率；
- ；
- ；
• 鼓励于商务差旅时使用公共交通
工具；及
• 利用视频会议等电子通讯方式减
少出差次数。
在有效采取上述措施后，本集团的废
气排放总量由二零二四年约301.26公
斤减少约7%至二零二五年约279.75公
斤。然而，导致废气排放密度减少了
约18%。
本集团的废气排放表现
如下：
Exhaust Gas Emisions
The main source of exhaust gas emisions from the Group’s
operations are petrol and diesel consumed by company
vehicles. The major exhaust gas emisions include nitrogen
oxides (“NOx”), sulphur oxides (“SOx”) and particulate mater
(“PM”). To achieve the target set on exhaust gas emisions,
we have actively taken the folowing emision reduction
measures:
• Performing regular vehicle inspections and maintenance
to improve vehicle eficiency;
- ;
- ;
• Encouraging the use of public transportation for
busines travel; and
- , such as
video conferences to reduce the frequency of busines
trips.
As a result of efective implementation of the above
measures, the Group’s total exhaust gas emisions has
decreased by aproximately 7% from aproximately 301.26
kg in 2024 to aproximately 279.75 kg in 2025, leading
to a reduction in the exhaust gas emisions intensity by
aproximately 18%.
The Group’s exhaust gas emisions performance
during the
Reporting Period was as folows:
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司11
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环境、社会及管治报告
附注：
1. 废气排放量乃根据香港联合交易所
有限公司发布的《如何编备环境、社
会及管治报告－附录二：环境关键绩
效指标汇报指引》计算。
- ，本集团录得收益约
166,940,000港元（二零二四年：约
147,560,000港元）。该数字亦用作
计算其他密度数据。
温室气体排放
本集团的温室气体排放主要为直接、
能源间接及其他间接温室气体排放，
排放源包括公司车辆所消耗的燃油（范
围1）、外购电力（范围2）及政府部门
处理食水和污水所用电力及弃置于堆
填区的废物（范围3）。为实现温室气
体排放目标，我们已采取以下减排措
施：
范围1－直接温室气体排放
本集团的直接温室气体排放主要产生
自公司车辆所消耗的汽油及柴油。相
关减排措施载于「废气排放」章节。
范围2－能源间接温室气体排放
本集团的能源间接温室气体排放主要
产生自本集团营运所消耗的电力。相
关减排措施于「能源消耗」章节中说
明。
范围3－其他间接温室气体排放
本集团的其他间接温室气体排放产生
自处理食水和污水所用电力及弃置于
堆填区的废纸。与节约用水及减少废
纸有关的措施在「耗水」及「废物管理」
章节中描述。
Note(s):
1. The calculation of exhaust gas emisions data is based on
the “How to prepare an ESG Report – Apendix 2: Reporting
Guidance on Environmental KPIs” isued by The Stock
Exchange of Hong Kong Limited.
2. For the Reporting Period, the Group recorded a revenue
of aproximately HK$166,940,000 (2024: aproximately
HK$147,560,000). This data is used for calculating other
intensity data.
GHG Emisions
The Group’s GHG emisions mainly consists of direct, energy
indirect and other indirect GHG emisions, which include
fuel consumed by company vehicles (Scope 1), purchased
electricity (Scope 2), electricity used for procesing fresh
water and sewage by government departments and disposal
of waste at landfils (Scope 3). To achieve the target set on
GHG emisions, we have adopted the folowing emision
reduction measures:
Scope 1 – Direct GHG emisions
The direct GHG emisions of the Group were principaly
generated from the petrol and diesel consumed by company
vehicles. Relevant emisions reduction measures are
described in the section headed “Exhaust Gas Emisions”.
Scope 2 – Energy GHG indirect emisions
The energy indirect GHG emisions of the Group were
principaly generated from electricity consumed during the
Group’s operations. Relevant emisions reduction measures
are described in the section headed “Energy Consumption”.
Scope 3 – Other indirect GHG emisions
Other indirect GHG emisions of the Group were generated
from electricity used for procesing fresh water and sewage
and the disposal of wastepaper at landfils. Relevant
measures on water-saving and paper waste reduction are
described in the sections headed “Water Consumption” and
“Waste Management” respectively.
| Indicator3 指标3 | Unit 单位 | Emission 排放量 | |
|---|---|---|---|
| 2025 二零二五年 | 2024 二零二四年 | ||
| Direct GHG emissions (Scope 1) | tCOe 2 | ||
| 直接温室气体排放（范围1） | 吨二氧化碳当量 | 81.65 | 83.48 |
| Energy indirect GHG emissions (Scope 2) | tCOe 2 | ||
| 能源间接温室气体排放（范围2） | 吨二氧化碳当量 | 21.07 | 20.95 |
| Other indirect GHG emissions (Scope 3) | tCOe 2 | ||
| 其他间接温室气体排放（范围3） | 吨二氧化碳当量 | 2.52 | 2.46 |
| Total GHG emissions | tCOe 2 | ||
| 温室气体排放总量 | 吨二氧化碳当量 | 105.24 | 106.89 |
| GHG emissions intensity | tCOe/million revenue 2 | ||
| 温室气体排放密度 | 吨二氧化碳当量╱百万元收益 | 0.63 | 0.72 |
Environmental, Social and Governance Report 2025 环境、社会及管治报告12
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
在有效采取上述措施后，本集团的
温室气体排放总量由二零二四年约
106.89吨二氧化碳当量减少约2%至二
零二五年约105.24吨二氧化碳当量。
然而，导致温室气体排放密度减少了
约13%。
本集团的温室气体排放表现如下：
附注：
3. 温室气体排放数据乃按二氧化碳当
量呈列，并参照包括但不限于世界资
源研究所及世界可持续发展工商理事
会刊发的《温室气体核算体系书：企
业核算与报告标准》、香港联合交易
所有限公司发布的《如何编备环境、
社会及管治报告－附录二：环境关键
绩效指标汇报指引》、政府间气候变
化专门委员会(IPC)第六份评估报告
(AR6)的「全球暖化潜能值」、中电控
股有限公司刊发的《2024可持续发展
报告ESG数据中心》、水务署刊发的
《二零二至二三年报》及渠务署
刊发的《可持续发展报告2022-23》。
As a result of efective implementation of the measures,
the Group’s total GHG emisions has decreased by
aproximately 2% from aproximately 106.89 tCO
e in 2024
to aproximately 105.24 tCO
e in 2025, leading to a reduction
in the GHG emisions intensity by aproximately 13%.
The Group’s GHG emision performance was as folows:
Note(s):
3. GHG emision data is presented in terms of carbon dioxide
equivalent and are based on, but not limited to, “The
Grenhouse Gas Protocol: A Corporate Acounting and
Reporting Standards” isued by the World Resources Institute
and the World Busines Council for Sustainable Development,
“How to prepare an ESG Report – Apendix 2: Reporting
Guidance on Environmental KPIs” isued by The Stock
Exchange of Hong Kong Limited, “Global Warming Potential
Values” from the IPC Sixth Asesment Report (AR6), “2024
Sustainability Report ESG Data Hub” published by the CLP
Holdings Limited, “Anual Report 2022/23” published by the
Water Suplies Department and “Sustainability Report 2022-23”
published by the Drainage Services Department.
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司13
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环境、社会及管治报告
污水排放
基于本集团的业务性质，本集团不会
于其业务营运过程中消耗大量水源，
因此，其业务活动并无于报告期间产
生大量污水排放。由于本集团排放的
废水乃排入市政污水管道网络以进行
处理，故本集团的用水量相当于废水
排放量。耗水量及相应的节水措施将
于「耗水」章节中说明。
废物管理
有害废物
在日常营运过程中，可能会产生有害
废物，包括地坪涂料和纹理喷漆所产
生的残留油污。若本集团产生有害废
物，则会在施工现场与分包商合作收
集和管理。合资格的分包商将负责在
指定地点处置废物，以便进一步处
理。本集团致力于在下一个报告年度
追踪产生的有害废物量来加强报告规
范。
无害废物
在业务过程中，本集团产生的无害废
物主要包括废纸、所购的油漆及建材
的包装（如容器及包装袋）。为实现废
物管理目标，本集团已于建筑工地中
采纳废物分级管理制度，并实施不同
的减废措施。该等措施包括但不限于：
- （例如空瓶、过期的
安全帽及容器）作循环再造用途；
• 重用信封及替换笔芯以延长文具
的使用寿命；
• 尽可能使用可重用的产品代替即
弃的办公室用品；
• 使用双面列印及电子通讯以减少
废纸；及
• 在当眼处张贴海报或其他宣传资
料，以增强减废及回收的宣传。
Sewage Discharge
Due to the Group’s busines nature, it does not consume
significant amount of water during its busines operations,
and therefore its busines activities did not generate material
portion of discharges into water during the Reporting Period.
Since the wastewater discharged by the Group is discharged
into the municipal sewage pipeline network for procesing,
the amount of water consumption of the Group represents
the wastewater discharge volume. The amount of water
consumed and coresponding water-saving initiatives wil be
described in the section headed “Water Consumption”.
Waste Management
Hazardous Wastes
During daily operations, hazardous wastes may be
generated, including residual oil from floring coating and
texture painting. In the event that the Group produces
hazardous waste, it wil be colected and managed in
colaboration with subcontractors at the construction site. A
qualified subcontractor wil be responsible for the disposal
of the waste at a designated site for further treatment. The
Group is comited to enhancing its reporting practices by
tracking the volume of hazardous waste generated in the
forthcoming reporting year.
Non-hazardous Wastes
In the usual course of busines, non-hazardous wastes
generated from the Group mainly include wastepaper,
packaging of paints and construction materials purchased,
such as containers and bags. To achieve the target
set on waste management, the Group has adopted a
waste management hierarchy on construction sites and
implemented diferent waste reduction measures. Such
measures include but are not limited to the folowing:
- , empty botles, expired
safety helmets and containers) for recycling;
• Extending the lifespan of stationery through the practice
of reusing envelopes and replenishing pens;
• Using reusable products instead of disposable ofice
suplies whenever posible;
• Reducing wastepaper by double-sided printing and
electronic comunication; and
• Enhancing waste reduction and recycling promotion
by posting posters or other promotional materials at
prominent places.
| Types of non-hazardous waste 无害废物类型 | Unit 单位 | Disposal 弃置量 | |
|---|---|---|---|
| 2025 二零二五年 | 2024 二零二四年 | ||
| Paper | metric ton | ||
| 纸张 | 公吨 | 0.52 | 0.51 |
| Packaging material for construction material | metric ton | ||
| 建材的包装材料 | 公吨 | 27.95 | 17.96 |
| Packaging material for paint | metric ton | ||
| 油漆的包装材料 | 公吨 | 65.09 | 59.71 |
| Total non-hazardous waste | metric ton | ||
| 无害废物总量 | 公吨 | 93.56 | 78.18 |
| Non-hazardous waste intensity | metric ton/million revenue | ||
| 无害废物密度 | 公吨╱百万元收益 | 0.56 | 0.53 |
Environmental, Social and Governance Report 2025 环境、社会及管治报告14
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
于报告期间，企业对本集团的服务需
求增加，材料消耗量亦有所增加，而
导致产生废物。本集团的无害废物总
产生量由二零二四年约78.18公吨增加
约20%至二零二五年约93.56公吨，致
使无害废物密度增加约6%。本集团将
继续采取各种措施，以提高员工的减
废意识。
本集团的无害废物弃置表现如下：
A2. 资源使用
能源消耗
本集团认为，环保是作为可持续发展
及负责任企业必不可少的一部分。为
实现能源消耗目标，本集团已采取以
下节能措施：
- ；
• 于办公室使用T5光管及LED照
明；及
- 「废气排放」一节所述之措施
以减少公司车辆的燃料消耗。
With the increase in busines demand for our services during
the Reporting Period, there was an increased consumption of
materials, resulting in the generation of waste. The Group’s
total non-hazardous waste generated has increased by
aproximately 20% from aproximately 78.18 metric ton in
2024 to aproximately 93.56 metric ton in 2025, leading to
an increase of aproximately 6% in the non-hazardous waste
intensity. The Group wil continue to take various measures to
raise employes’ awarenes of waste reduction.
The Group’s non-hazardous wastes disposal performance
was as folows:
A2. Use of Resources
Energy Consumption
The Group considers environmental protection as an esential
component of a sustainable and responsible corporation. To
achieve the target set on energy consumption, the Group has
implemented the folowing energy-saving measures:
- ;
• Using T5 fluorescent tubes and LED lightings in the
ofice; and
• Adopting measures described in the section headed
“Exhaust Gas Emisions” to reduce fuel consumed by
company vehicles.
| Types of Energy Consumed 能源消耗类型 | Unit 单位 | Consumption 消耗量 | |
|---|---|---|---|
| 2025 二零二五年 | 2024 二零二四年 | ||
| Petrol | MWh | ||
| 汽油 | 兆瓦时 | 97.71 | 94.34 |
| Diesel | MWh | ||
| 柴油 | 兆瓦时 | 216.28 | 227.31 |
| Direct energy consumption | MWh | ||
| 直接能源消耗 | 兆瓦时 | 313.99 | 321.65 |
| Purchased electricity | MWh | ||
| 外购电力 | 兆瓦时 | 44.01 | 46.74 |
| Electric vehicles | MWh | ||
| 电动车 | 兆瓦时 | 11.43 | 6.98 |
| Indirect energy consumption | MWh | ||
| 间接能源消耗 | 兆瓦时 | 55.44 | 53.72 |
| Total energy consumption | MWh | ||
| 能源消耗总量 | 兆瓦时 | 369.43 | 375.37 |
| Energy consumption intensity | MWh/million revenue | ||
| 能源消耗密度 | 兆瓦时╱百万元收益 | 2.21 | 2.54 |
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司15
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环境、社会及管治报告
本集团亦定期监察及审视能源消耗
量，推动节能减排，并持续提高能源
使用效率。
在采取上述措施后，本集团于报告期
间的能源消耗总量由二零二四年约
375.37兆瓦时减少约2%至二零二五年
约369.43兆瓦时。收益增加导致能源
消耗密度减少了约13%。
本集团的能源消耗表现如下：
The Group also regularly monitors and reviews the energy
consumption, promotes energy saving and emision
reduction, and continuously improves the eficiency of energy
usage.
As a result of the above measures, during the Reporting
Period, the Group’s total energy consumption has decreased
by aproximately 2% from aproximately 375.37 MWh in
2024 to aproximately 369.43 MWh in 2025. The energy
consumption intensity has decreased by aproximately 13%
with the increase in revenue.
The Group’s energy consumption performance was as
folows:
| Water Consumption 耗水 | Unit 单位 | Consumption 消耗量 | |
|---|---|---|---|
| 2025 二零二五年 | 2024 二零二四年 | ||
| Total water consumption | cubic metre | ||
| 总耗水量 | 立方米 | 47.00 | 43.00 |
| Water consumption intensity | cubic metre/million revenue | ||
| 耗水密度 | 立方米╱百万元收益 | 0.28 | 0.29 |
Environmental, Social and Governance Report 2025 环境、社会及管治报告16
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
耗水
鉴于本集团营运地点的地理位置，本
集团在求取适用水源上并无遇到任何
重大问题。本集团鼓励员工养成自觉
节约用水的习惯，以减少办公室的耗
水量。为实现耗水目标及加强节约用
水，除了于办公室范围内张贴标语，
本集团亦将定期检查水龙头，以防止
漏水。
于报告期间，本集团的耗水密度与去
年比较减少了约3%，其有望实现目
标。
本集团的耗水表现如下：
包装材料使用
鉴于本集团的业务性质，本集团产品
不会消耗大量包装材料，并因此认为
包装材料的用量属无关重要。
Water Consumption
The Group did not encounter any significant isues
in sourcing water that was fit for purpose due to the
geographical location of the Group’s operation sites. The
Group encourages its employes to develop the habit of
conscious water use in order to reduce water consumption in
the ofices. To achieve the target set on water consumption
and enhance water conservation, apart from posting baners
around the ofices, the Group wil inspect water taps regularly
to prevent leakage.
During the Reporting Period, the Group’s water consumption
intensity has decreased by aproximately 3% compared to
the previous year, remaining on track to achieve the target.
The Group’s water consumption performance was as folows:
Use of Packaging Material
Due to the Group’s busines nature, it does not consume a
significant amount of packaging materials for our products,
and thus the use of packaging materials is regarded
imaterial.
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司17
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
A3. 环境及自然资源
虽然本集团的核心业务对环境及自
然资源的影响有限，但本集团致力降
低业务营运对环境造成的负面影响，
以履行对本集团的可持续发展及为社
区和持份者创造长远价值的持续承
诺。由于大自然为人类提供了丰富的
资源，我们采纳行业最佳实务措施，
竭力减少对自然资源的消耗及建立有
效的环境管理体系，务求减少及缓和
我们对环境造成的潜在影响。我们定
期评估业务的环境风险，采取预防措
施以降低潜在风险，并确保能遵守相
关法律及法规。针对一般的环境不合
规情况，将执行纠正行动方案，以纠
正相关的情况，并由指定人员定期检
查，以检查有否出现不符合环保规定
的情况。
绿色工作环境
为减少纸张消耗，本集团大力提倡无
纸化办公。所有办公室都尽可能利用
电子系统运作，以减少办公用纸的使
用及消耗，并节约林木资源。由于有
效实施减纸措施，每位员工的用纸量
有所减少。
室内空气质素
我们定期监测及量度工作场所的室
内空气质素，并于工作场所安装空气
净化设备，以过滤空气污染物、杂质
及灰尘颗粒。我们亦定期清洁空调系
统，以确保办公室的良好室内空气质
素。
A3. The Environment and Natural Resources
While the Group’s core busines has limited impact on the
environment and natural resources, the Group is comited
to minimising the negative impact of busines operations on
the environment as an ongoing comitment to the sustainable
development of the Group and creating long-term value for
comunities and stakeholders. As nature provides humans
with plentiful resources, we strive to reduce and mitigate our
potential impact on the environment by adopting industry
best practices aimed at reducing the consumption of
natural resources and developing efective environmental
stewardship. We regularly ases the environmental risks of
our busines, take preventive measures to reduce potential
risks, and ensure compliance with relevant laws and
regulations. In response to environmental non-compliances
in general, programes for corective actions wil be
implemented to rectify the situation acordingly. Regular
inspections are performed by the designated personel to
check for any environmental non-compliances.
Gren Working Environment
To reduce paper consumption, the Group vigorously
advocates paperles ofice. Al ofices are operated on
electronic systems as much as posible to reduce the use
and consumption of ofice papers and save forest resources.
As a result of the efective implementation of paper-reducing
measures, the paper consumed by each employe has
decreased.
Indor Air Quality
We regularly monitor and measure the indor air quality at
our workplace. Air-purifying equipment is instaled at the
workplace to filter air polutants, contaminants, and dust
particles. We also clean the air conditioning system regularly
to ensure god indor air quality at the ofices.
Environmental, Social and Governance Report 2025 环境、社会及管治报告18
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
A4. 气候变化
适应及缓解气候变化带来的影响是全
球社会所面对的最迫切的问题之一。
因此，本集团致力识别及管控可能影
响本集团业务活动的潜在气候相关问
题，以及减少其碳足迹。本集团已将
气候相关风险纳入其年度风险评估程
序，并已制定相关政策，以识别及舒
缓气候相关问题。于报告期间，本集
团已进行一次气候变化评估，以识别
及缓解于其业务营运过程中可能产生
的潜在风险。该等风险主要来自以下
层面：
实体风险
愈发频繁及严重的极端天气事件（例如
台风、风暴及暴雨造成的洪水泛滥）可
能会对本集团经营所在地区的经济、
基础设施及民生造成不利影响。严重
的极端天气事件还可能引致人命伤
亡、资产损毁，以及集团的业务营运
因缺电或停电而受阻。有鉴于此，本
集团除了密切追踪最新的天气预报及
其业务所在地政府发布的呼吁外，亦
已制定应对相关风险的相应措施。同
时，本集团寻求办法改变业务模式，
以舒缓或规避业务营运所面临的严重
影响。此外，于极端天气事件下，材
料及物流供应可能中断。本集团未必
拥有足够材料来满足客户需求，而此
将可能对本集团的营运及财务表现造
成不利影响。为防止向供应商采购材
料或供应商的材料交付出现任何重大
中断，本集团尽可能从营运所在地采
购原材料。
A4. Climate Change
Adapting and mitigating climate change is one of the most
presing isues facing the global comunity. Therefore, the
Group is comited to identifying and managing the potential
climate-related isues which may impact the Group’s
busines activities, as wel as reducing its carbon fotprint.
The Group has included climate-related risks into its anual
risks asesment proces and has established relevant
policy or identifying and mitigating the climate-related isues.
During the Reporting Period, the Group has conducted a
climate change asesment to identify and mitigate the
potential risks that may arise from its busines operations.
These risks mainly stem from the folowing dimensions:
Physical Risks
Increased frequency and severity of extreme weather events
such as typhons, storms, and flods caused by heavy
rains may adversely afect the economy, infrastructure and
livelihod of the people in the regions where the Group
conducts its busines. Severe extreme weather events may
also result in injuries and fatalities, destruction of asets and
disruption of its busines operation due to power shortages
or power failures. In response, the Group has developed
countermeasures against the relevant risks in adition to
closely monitoring the latest weather news and advice
isued by the government of the places where it operates.
Concurently, the Group explores the ways in which a change
in busines model is posible to mitigate or avoid these
severe impacts on busines operations. In adition, suply
of materials and logistics may be disrupted under extreme
weather events. The Group may not have suficient materials
to fulfil the demands of customers, and this may in turn have
an adverse impact on the Group’s operations and financial
performance. To prevent any material disruption to the
sourcing or delivery of materials from supliers, the Group
endeavours to source its raw materials localy where posible.
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司19
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
转型风险
为了支持全球减碳的愿景，各国政府
及监管机构继续收紧气候相关立法
及法规。举例而言，香港联合交易所
有限公司已要求上市公司于其环境、
社会及管治报告中加强与气候相关的
披露。环境法律及法规日益严格，可
能会令企业面临更高的申索及诉讼风
险。企业亦可能因未能遵守环境或气
候相关法律及法规而导致声誉受到负
面影响。本集团的相关资本投资及合
规成本可能因而增加。
针对政策、法律及声誉风险，本集团
定期监察与气候变化有关的当前及新
兴趋势、政策及规例，并确保高级管
理层了解政策或法例的变化，以避免
因回应过慢而招致不必要的成本或违
规罚款，同时降低声誉风险。
B. 社会
B1. 雇佣
在业务的可持续发展上，本集团视尊
重人权为企业社会责任的重要部分。
因此，本集团已建立一套操守准则，
当中清楚订明本集团将：
(a) 尊重人权，包括享有健康及安全
的工作环境的权利；
(b) 不得基于种族、族群、信仰、宗
教或任何其他缘由而实行歧视；
(c) 绝不容忍性骚扰行为；
(d) 促进对人权议题的正确理解及认
识；
(e) 尊重其他国家及地区的文化、习
俗及语言；及
(f) 宣扬及维护与本集团经营所在社
区的和谐共处。
Transition Risks
To suport the global vision of decarbonisation, government
and regulatory authorities continue to tighten climate-related
legislations and regulations. For example, The Stock
Exchange of Hong Kong Limited has required listed
companies to enhance climate-related disclosures in their
ESG reports. Stricter environmental laws and regulations may
expose enterprises to higher risks of claims and lawsuits.
Corporate reputation may also be adversely afected due to
failure to comply with the requirements of environmental or
climate-related laws and regulations. The Group’s related
capital investment and compliance costs may thus increase.
In response to policy and legal risks as wel as reputation
risks, the Group regularly monitors existing and emerging
trends, policies and regulations relevant to climate change
and ensures that the senior management is aware of the
changes in policies or legislation so as to avoid unecesary
costs or non-compliance fines incured and to reduce
reputation risks resulting from delayed responses.
B. SOCIAL
B1. Employment
The Group perceives that respect for human rights is a
key component of corporate social responsibility in the
development of busines with sustainability. Therefore, the
Group has established the code of conduct which clearly
stipulates that the Group wil:
(a) respect human rights, including entitlement of health
and safety at work;
(b) not engage in discrimination on the basis of race,
ethnicity, cred, religion, or any other ground;
(c) not tolerate sexual harasment;
(d) foster a proper understanding and awarenes of the
isue of human rights;
(e) respect the cultures, customs and languages of other
countries and regions; and
(f) promote and maintain harmony with the comunities in
which the Company operates.
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环境、社会及管治报告
雇佣惯例
本集团视员工为其宝贵资产，并因此
致力在重视结果的职场文化与安全的
工作环境之间达致适当平衡。
本集团已编制员工手册及人力资源管
理政策，以规管及监察有关薪酬、解
雇、招聘、晋升、工时、休假及其他
福利等范畴。该等人力资源政策乃定
期予以检讨，当中考虑业务发展、市
场雇佣惯例及任何可能影响本集团雇
佣规范的适用政府规例。
于报告期间，本集团严格遵守相关劳
工法律及法规，包括但不限于香港《雇
佣条例》及《最低工资条例》及澳门《劳
动关系法》（第7/2008号法律）及《雇员
的最低工资》（第5/2020号法律）。本集
团并不知悉任何严重违反有关人力资
源的法律及法规而可能对本集团有重
大影响的情况。
Employment Practices
The Group considers its employes as its valuable aset, and
thus is comited to striking a wel balance betwen creating
a result-oriented workplace culture and a secure work
environment.
The Group has formulated the Employes’ Handbok and
HR Management Policy with the aim to regulate and monitor
remuneration, dismisal, recruitment, promotion, working
hours, holidays and other benefits. These human resources
policies are subject to periodic review having regard to the
development of busines, market employment practice and
any aplicable governmental regulations which may have an
impact on the employment parameter of the Group.
During the Reporting Period, the Group strictly complied
with relevant labour laws and regulations including but not
limited to the Employment Ordinance and the Minimum Wage
Ordinance of Hong Kong and Labour Relations Law (Law
no.7/2008) and Law on Minimum Wage for Employe (Law no.
5/2020) of Macau. The Group was not aware of any material
non-compliance of laws and regulations regarding human
resources that may have a significant impact on the Group.
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司21
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
于二零二五年三月三十一日，本集团
的总员工人数为64人（于二零二四年
三月三十一日：54人），全部均为全职
员工。按性别、年龄群组及地区划分
的员工分类如下：
As at 31 March 2025, the Group had 64 employes (as at 31
March 2024: 54 employes) in total, al of which are ful-time
employes. Breakdown of employes by gender, age group
and geographical region were as folows:
As at 31 March 2025
于二零二五年三月三十一日
MaleFemale
By Gender
按性别划分
男性女性
19-30 years old
31-45 years old
By Age Group
按年龄群组划分
19-30岁
31-45岁
46-60 years old
46-60岁
61 years old or above
61岁或以上
Hong KongMacau
By Geographical Region
按地区划分
香港澳门
Malaysia
马来西亚
| Turnover Number 流失人数 | Turnover Rate5 流失率5 | |||
|---|---|---|---|---|
| 2025 二零二五年 | 2024 二零二四年 | 2025 二零二五年 | 2024 二零二四年 | |
| By Gender | ||||
| 按性别划分 | ||||
| Male | ||||
| 男性 | 7 | 4 | 14.43% | 8.89% |
| Female | ||||
| 女性 | 0 | 2 | 0.00% | 25.00% |
Environmental, Social and Governance Report 2025 环境、社会及管治报告22
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
As at 31 March 2024
于二零二四年三月三十一日
MaleFemale
By Gender
按性别划分
男性女性
19-30 years old
31-45 years old
By Age Group
按年龄群组划分
19-30岁
31-45岁
46-60 years old
46-60岁
61 years old or above
61岁或以上
Hong KongMacau
By Geographical Region
按地区划分
香港澳门
Malaysia
马来西亚
In adition, the Group had 7 ful-time employes leaving
employment during the Reporting Period (2024: 6),
representing a turnover rate
of aproximately 11.86% (2024:
11.32%). The breakdown of employe turnover rates by
gender, age group and geographical region was as folows:
此外，本集团有7名全职员工于报
告期间离职（二零二四年：6名），
流失率
约为11.86%（二零二四年：
11.32%）。按性别、年龄群组及地区
划分的员工流失率分布如下：
| Turnover Number 流失人数 | Turnover Rate5 流失率5 | |||
|---|---|---|---|---|
| 2025 二零二五年 | 2024 二零二四年 | 2025 二零二五年 | 2024 二零二四年 | |
| By Age Group | ||||
| 按年龄群组划分 | ||||
| 19-30 years old | ||||
| 19-30岁 | 3 | 2 | 28.57% | 19.05% |
| 31-45 years old | ||||
| 31-45岁 | 2 | 1 | 11.43% | 6.45% |
| 46-60 years old | ||||
| 46-60岁 | 1 | 2 | 4.76% | 10.53% |
| 61 years old or above | ||||
| 61岁或以上 | 1 | 1 | 10.00% | 12.50% |
| By Geographical Region | ||||
| 按地区划分 | ||||
| Hong Kong | ||||
| 香港 | 7 | 6 | 12.50% | 11.88% |
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司23
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环境、社会及管治报告
附注：
4. 员工流失率按报告期间离职员工人
数除以于报告期间的期初及期末时
员工人数平均数计算。
5. 各分类的员工流失率按报告期间该
分类的离职员工人数除以于报告期
间的期初及期末时该分类的员工人
数平均数计算。
本集团提倡平等机会及多元文化。
在招聘过程中，本集团坚持公正、公
平、平等及公开的原则，严格禁止因
在职员工或应聘者的种族、宗教、国
籍、残疾、婚姻状况、怀孕或性别等
方面而对其实行歧视。
Note(s):
4. The employe turnover rate is calculated by dividing the
number of employes leaving employment during the reporting
period by the average number of employes at the begining
and the end of the reporting period.
5. The employe turnover rate by category is calculated by
dividing the number of employes by category leaving
employment during the reporting period by the average number
of employes by category at the begining and the end of the
reporting period.
The Group advocates equality of oportunity and cultural
diversity. During the recruitment proces, the principles of
fairnes, equity, equality and openes are upheld and the
Group strictly forbids any discrimination against existing of
potential members of staf on the grounds of race, cred,
nationality, disability, marital status, pregnancy or gender.
Environmental, Social and Governance Report 2025 环境、社会及管治报告24
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
本集团已就薪资发放订立一套公平、
合理且有竞争力的薪酬制度。员工薪
酬由基本工资、加班补偿以及酌情花
红等组成。此外，本集团每年对宏观
因素的变化、行业及地区薪资水平、
业务表现以及个别员工的工作表现进
行评估，并对员工薪酬作出相应调整。
本集团对员工晋升设有明确机制及流
程。根据表现考评机制，本集团能够
透过员工的表现、经验、工作态度以
及本集团的业绩表现，灵活调整员工
的薪资及发放奖金，为优秀的员工提
供具吸引力的员工福利待遇。
本集团尊重员工的休息及休假的权
利，并已制定相关政策载入员工手册
内，借此监督及规范员工的工作时
间，确保彼等享有各类休息及休假的
权利。本集团亦按照当地法规支付工
资、提供加班补偿及有薪假期等。
解雇须基于本集团人力资源政策中明
确订明的合理及合法理由，并须符合
当地相关雇佣法律。本集团严禁任何
情况下的不合理解雇。
The Group has developed a fair, reasonable and competitive
remuneration system for salary payments. Employes’
remuneration comprises of basic salary, overtime
compensation and discretionary bonus. Furthermore, the
Group conducts anual asesments in acordance with the
changes in macroeconomic factors, industry and regional
remuneration levels, busines performance and the work
performance of individual employes, and caries out
coresponding adjustments to staf remuneration.
The Group has a clear basis and proces for managing
the promotion of employes. Acording to the performance
asesment mechanism, the Group is able to dynamicaly
adjust employes’ salary and award bonuses based on their
performance, experience, work atitude and the Group’s
performance to provide atractive employe benefits to
talented employes.
The Group respects the rights of employes to rest and take
leaves, and has established relevant polices documented
in the Employes’ Handbok so as to monitor and regulate
employes’ working hours and ensure their rights for
diferent rest periods and holidays. The Group also pays
wages, provides overtime compensation and paid leaves in
acordance with local regulations.
Dismisal wil be based on reasonable and lawful grounds
clearly stated in the Group’s human resources policies and
in acordance with the relevant local employment laws.
Unreasonable dismisal under any circumstances is strictly
prohibited.
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司25
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B2. 健康与安全
本集团非常重视员工的健康与安全，
致力消除所有潜在的健康及安全隐
患，从而为员工提供安全及舒适的工
作环境。
本集团严格执行相关法律及法规，包
括但不限于香港《职业安全及健康条
例》及《雇员补偿条例》及澳门《工业
场所内工作卫生与安全总章程》（第
57/82/M号法令）。本集团并不知悉过
去三年（包括报告期间）有任何因工伤
损失工作日数或任何因工作关系而死
亡的情况。于报告期间，本集团并不
知悉任何严重违反有关员工健康与安
全的法律及法规而对本集团有重大影
响的情况。
职安健
为了消除潜在意外事故，并确保公众
不会被本集团的营运所影响，本集团
已制定健康与安全政策，以规管其职
安健制度。本集团的健康与安全政策
已清晰列明本集团的管理层有责任确
保其下属已接受适当培训及有能力
处理彼等获分配的工作，并订明在所
有关注事项中，安全应为首要考虑。
此外，董事会对于向管理层、项目及
营运人员提供意见及协助以使彼等理
解、执行及维护本集团的管理制度负
有最终责任，并提供有关方面的资料
及培训，让员工能够履行其职责及责
任。
工地管工须负责定期进行安全检查，
以确保各项运作乃安全及妥当地进
行。于实地视察中发现的任何不合规
情况会立即予以纠正，而任何作出有
关违规的工人会受警告处分。此外，
每名进入工地的工人均须持有建造业
安全训练证明书。工人亦要参加由总
承建商提供的工地安全培训。
B2. Health and Safety
The Group ataches great importance to the health and safety
of its employes and is comited to eliminating al potential
health and safety hazards, thus providing employes with a
safe and comfortable working environment.
The Group strictly enforces relevant laws and regulations
including but not limited to the Ocupational Safety and
Health Ordinance and the Employes’ Compensation
Ordinance of Hong Kong and General Regulations on Health
and Safety on Industrial Work Environment (Decre-Law no.
57/82/M) of Macau. The Group was not aware of any lost
days due to work injury or any work-related fatalities in the
past thre years including the Reporting Period. During the
Reporting Period, the Group was not aware of any material
non-compliance of laws and regulations relevant to health
and safety of employes that have a significant impact on the
Group.
OH&S
With the aim to eliminate potential acidents and to ensure
the general public wil not be afected by the Group’s
operations, the Group has formulated Health and Safety
Policy for governing its OH&S practices. The Group’s Health
and Safety Policy has clearly stipulated that management of
the Group is responsible for ensuring their subordinates are
properly trained and capable of handling tasks delegated
to them, and that safety should be given first priority over
al other concerns. In adition, the Board is ultimately
responsible for advising and asisting management, project
and operation staf on the understanding, implementing
and maintaining of the Group’s management system and to
provide information and training therewith, so that employes
are competent to cary out their duties and responsibilities.
Site foreman is responsible for conducting regular safety
inspections to ensure the operations are conducted in a safe
and proper maner. Any non-conformities found during site
inspections would be rectified imediately and any workers
who comited such non-conformities would be warned
acordingly. In adition, workers entering the operation sites
must be holders of the Construction Industry Safety Training
Certificate. Workers also have to complete on-site safety
training provided by the main contractors.
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任何员工或分包商，无论其身份为
何，一经发现在实施本集团政策或指
引时不配合或疏于职守，经书面警告
后，可能会受到纪律处分，包括即时
解雇。
本集团致力提供充足及适当的资源，
以便实施其政策，持续透过定期安全
培训、检查、监督及审核，以提升其
职安健表现，以及确保管理层及各级
员工为维护工作场所的职安健承担各
自的责任。
B3. 发展与培训
本集团视员工为其最重要的资产及资
源，并相信员工将随著本集团业务扩
展而不断成长。本集团为员工提供针
对性、系统性及前瞻性的培训，发掘
员工潜能，以配合本集团的可持续发
展。董事会致力建立能让员工从工作
中获得意义、使员工可尽展所长的体
系及环境。
本集团相信，通过持续学习，管理层
及员工能够更好地装备自己，利用所
学的工作相关知识提升工作质素，从
而提高工作效率，实现更好的工作成
果。因此，本集团采取学徒制模式，
为员工提供技术性技能之余，亦提供
实际工作经验。本集团亦积极投入资
源，以鼓励管理层及普通员工参与各
类培训及研讨会。
Regardles of the status, any employe or subcontractor
who is found uncoperative or negligent in implementing the
Group’s policy or directives wil receive a writen warning, and
may then be subject to disciplinary actions, which include
sumary dismisal.
The Group is comited to providing adequate and
apropriate resources to implement its policy, continuously
improving its OH&S performance through regular safety
training, inspection, monitoring and audit, and ensuring
the management and employes at al levels asume their
responsibility for maintaining workplace OH&S.
B3. Development and Training
The Group regards its employes as its most important asets
and resources, and believes that they wil continue to grow
alongside the expansion of the Group’s busines. The Group
provides targeted, systematic and forward-loking training
to its employes to explore their potential to match the
Group’s sustainable development. The Board is comited
to developing structures and environment that alow staf to
maximise their potential through meaningful work.
The Group believes that through continuous learning proces,
its management and staf would be beter equiped to
improve work quality with work-related knowledge, which in
turn enhances the eficiency in delivering results. Hence, the
Group embraces the aproach of aprenticeship to provide
its staf with both technical skils and real-world exposure.
The Group also actively invests resources to encourage
management and general staf to atend trainings and
seminars.
| 2025 二零二五年 | Percentage of Employees Trained8 (%) 受训员工百分比8 (%) | Breakdown of Employees Trained9 (%) 受训员工划分9 (%) | Average Training Hours per Employee10 (hours) 每名员工的 平均受训时数10 （小时） |
|---|---|---|---|
| By Gender | |||
| 按性别划分 | |||
| Male | |||
| 男性 | 86.00 | 78.18 | 1.85 |
| Female | |||
| 女性 | 85.71 | 21.82 | 2.39 |
| By Employee Category | |||
| 按雇佣类别划分 | |||
| Senior management | |||
| 高级管理层 | 100.00 | 5.46 | 8.83 |
| Middle management | |||
| 中级管理层 | 100.00 | 16.36 | 2.72 |
| General staff | |||
| 普通员工 | 82.69 | 78.18 | 1.44 |
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司27
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员工培训数据
于报告期间，部分普通员工已习得
所需技能并毋须再参与入职培训。
因此，本集团参与培训的全职员工人
数为55人（二零二四年：23人），受
训比率
约为85.94%（二零二四年：
42.59%），每名员工的平均受训时数
为约1.97小时（二零二四年：每名员工
1.21小时）。
受训员工按性别及雇佣类别分类如下：
Employe Training Data
During the Reporting Period, a portion of the general staf has
already acquired the necesary skils and no longer require
orientation training. As such, 55 (2024: 23) of the Group’s
ful-time employes have participated in training, with a
training rate
of aproximately 85.94% (2024: 42.59%) and
an average training hour
of aproximately 1.97 hours per
employe (2024: 1.21 hours per employe).
The breakdown of employe trained by gender and employe
category were as folows:
| 2024 二零二四年 | Percentage of Employees Trained8 (%) 受训员工百分比8 (%) | Breakdown of Employees Trained9 (%) 受训员工划分9 (%) | Average Training Hours per Employee10 (hours) 每名员工的 平均受训时数10 （小时） |
|---|---|---|---|
| By Gender | |||
| 按性别划分 | |||
| Male | |||
| 男性 | 44.68 | 91.30 | 1.31 |
| Female | |||
| 女性 | 28.57 | 8.70 | 0.57 |
| By Employee Category | |||
| 按雇佣类别划分 | |||
| Senior management | |||
| 高级管理层 | 100.00 | 13.04 | 2.00 |
| Middle management | |||
| 中级管理层 | 66.67 | 26.09 | 1.39 |
| General staff | |||
| 普通员工 | 33.33 | 60.87 | 1.12 |
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附注：
6. 受训员工百分比按报告期间的受训
员工总数除以于报告期间的期末时
员工总数计算。
7. 每名员工的平均受训时数按报告期
间受训时数总数除以于报告期间的
期末时员工总人数计算。
8. 各指定分类的受训员工百分比按报
告期间该分类受训员工人数除以于
报告期间的期末时该分类的员工人
数计算。
9. 各指定分类的受训员工划分按报告
期间该分类受训员工人数除以于报
告期间的期末时受训员工总数计算。
10. 各指定分类的每名员工平均受训时
数按报告期间该分类的员工受训时
数除以于报告期间的期末时该分类
的员工人数计算。
Note(s):
6. The percentage of employes trained is calculated by dividing
the total number of employes trained during the reporting
period by the total number of employes at the end of the
reporting period.
7. The average training hours per employe is calculated by
dividing the total number of training hours during the reporting
period by the total number of employes at the end of the
reporting period.
8. The percentage of employes trained by category is calculated
by dividing the number of employes trained in the specified
category during the reporting period by the number of
employes in the specified category at the end of the reporting
period.
9. The breakdown of employes trained by category is calculated
by dividing the number of employes trained in the specified
category during the reporting period by the total number of
employes trained at the end of the reporting period.
10. The average training hours per employe by category is
calculated by dividing the number of training hours for
employes in the specified category during the reporting period
by the number of employes in the specified category at the
end of the reporting period.
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司29
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B4. 劳工准则
本集团已遵守所有与防止童工或强制
劳工有关的法律及法规，包括但不限
于香港《雇佣条例》及澳门《劳动关系
法》（第7/2008号法律）及《就业政策及
劳工权利纲要法》（第4/98/M号法律），
严格禁止雇用童工及强制劳工。
本集团已制定相关政策以规管招聘程
序，目的为防止童工及强制劳工。本
集团的人力资源部负责监督及确保已
经遵守有关禁止使用童工及强制劳工
的最新法律及法规，并有责任检查新
聘员工的身份证明文件，如身份证、
考试报告及前雇主的推荐信，以确保
彼等可合法受雇于本集团工作。
倘发现任何违规或不当行为，本集团
将立即进行调查。根据调查结果，本
集团可能会解雇或追究相关员工责
任，并可能须保护被强迫劳动的员工
或童工的人身安全。如构成犯罪，事
件将被上报至监管部门以作进一步调
查。此外，本集团严格禁止任何形式
的强迫、抵债或强制劳动、人口贩运
以及其他形式的奴役及劳役。如有必
要，本集团将进一步完善劳动机制，
打击非法行为。
于报告期间，本集团并不知悉任何违
反有关防止童工或强制劳工的法律及
法规而可能对本集团有重大影响的情
况。
B4. Labour Standards
The Group has complied with al laws and regulations related
to the prevention of child labour or forced labour including
but not limited to the Employe Ordinance of Hong Kong, the
Labour Relations Law (Law no. 07/2008) and the Framework
Law on Employment Policy and Worker’s Rights (Law no./98/
M) of Macau. The employment of child and forced labour is
strictly prohibited.
The Group has established relevant policy to govern the
recruitment procedures with the aims of preventing child and
forced labour. The Group’s Human Resources Department is
responsible for monitoring and ensuring compliance with the
latest and relevant laws and regulations that prohibit child
labour and forced labour. The department is responsible for
checking new employes’ identification documents, such as
identity cards, examination reports, and reference leters from
previous employers, to ensure that they are legaly entitled to
work under the Group’s employment.
If any iregularities or malpractices are identified, the Group
wil imediately conduct investigations. Based on the result
of investigation, the Group may dismis or hold the relevant
employes acountable and protect the personal safety of
the forced employe or child labour. If a crime is constituted,
the case shal be reported to regulatory authorities for further
investigation. In adition, the Group strictly prohibits any form
of forced, bonded or compulsory labour, human traficking
and other kinds of slavery and servitude. If necesary, the
Group wil further improve the labour mechanism against
ilegal behaviours.
During the Reporting Period, the Group was not aware of
any non-compliance with laws and regulations related to the
prevention of child labour or forced labour that may have a
significant impact on the Group.
| By region 按地区划分 | Number of suppliers 供应商数目 | |
|---|---|---|
| 2025 二零二五年 | 2024 二零二四年 | |
| Hong Kong | ||
| 香港 | 17 | 18 |
| Mainland China | ||
| 中国内地 | 3 | 3 |
| Others (United States, Malaysia, Singapore and Spain) | ||
| 其他（美国、马来西亚、新加坡及西班牙） | 4 | 6 |
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B5. 供应链管理
本集团理解供应链管理对营运效率以
及减低间接的环境及社会风险的重要
性。因此，本集团竭力与供应商及分
包商紧密合作遵从相关政策，确保彼
等已衡量自身营运中对环境及社会的
潜在影响以及企业社会责任。
于报告期间，本集团有24间主要供应
商（二零二四年：27间），全部均已
按照本集团的采购常规接受评估及委
聘。按地区划分的供应商数目如下：
公平公开招标
我们一直严格挑选合资格供应商，确
保供应商整个生产程序均符合我们的
标准及规格，并已遵从我们的环境及
社会标准。本集团的采购过程严格恪
守相关法律及法规。所有标书均在公
开、公平及公正的基础下进行评估，
且不会歧视任何特定供应商。与相关
供应商有共同利益关系的员工及其他
个人不会获准参与有关采购过程。
B5. Suply Chain Management
The Group recognises the importance of suply chain
management to operational eficiency and mitigation of
indirect environmental and social risks. Therefore, the
Group endeavours to work closely with its supliers and
subcontractors folowing relevant policies to ensure that they
have considered their potential environmental and social
impacts as wel as corporate social responsibility in their
operations.
During the Reporting Period, the Group had 24 (2024: 27)
major supliers, al of which are evaluated and engaged
acording to the Group’s procurement practices. The number
of supliers by region was as folows:
Fair and Open Tendering
We have ben exercising stringent control over selecting
qualified supliers, ensuring that their entire production
proces is in line with our standards and specifications,
and that our environmental and social standards are being
complied with. The Group’s procurement procedures strictly
abide by related laws and regulations. Al tenders are
evaluated on an open, fair and impartial basis without any
discrimination against any particular suplier. Employes and
other individuals who share comon interest with relevant
supliers wil not be alowed to participate in the procurement
proces.
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司31
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环境及社会影响
本集团努力确保其供应商及分包商采
纳的环境及社会常规符合相关当地法
律及法规。本集团要求新供应商提交
所有相关文件以供审查及进行背景调
查，从而评估有关供应商的可靠性。
我们定期进行检查及评估，以检视供
应商的标准，并会果断与不合资格的
供应商终止合作。
本集团致力与其供应商及分包商发展
及维持有效及互惠互利的合作关系。
其致力在其整个供应链的上下游推动
环保产品及服务，确保采购的物料在
建筑的整个生命周期内（不仅是施工
期间）留下最少的环境「足迹」。
B6. 产品责任
本集团认为，达到或超越客户对产品
及服务的要求，对日后的工程转介推
荐及未来业务机会相当重要。因此，
本集团致力向客户提供最优质的产品
及服务，且已制定一套品质政策，以
进一步加强及规管其品质控制程序。
本集团严格遵守相关法律及法规，包
括但不限于香港《商品说明条例》、
《版权条例》及《个人资料（私隐）条
例》，以及澳门《消费者权益保护法》
（第9/2021号法律）及《产品安全的一
般制度》（第17/2008号行政法规）。于
报告期间，本集团并不知悉任何严重
违反有关所提供产品和服务的健康与
安全、广告、标签及私隐事宜以及补
救方法的法律及法规而可能对本集团
有重大影响的情况。
Environmental and Social Impacts
The Group strives to ensure that the environmental and
social practices of its supliers and subcontractors are
in compliance with relevant local laws and regulations.
The Group requires new supliers to submit al relevant
documents for review and runs background checks to
evaluate their reliability. Regular inspections and evaluations
are conducted to review the standards of our supliers.
Coperation with unqualified supliers wil be ceased
decisively.
The Group is comited to developing and maintaining
efective and mutualy fruitful working relationships with
its supliers and subcontractors. It strives to promote
environmentaly preferable products and services throughout
its entire suply chain, ensuring the material procured
for aplication in the construction wil leave the least
environmental “fotprint” over the construction’s life span (not
only the construction period).
B6. Product Responsibility
The Group believes providing products and services that
met or exced the clients’ requirements is esential for
project referals and future busines oportunities. Therefore,
the Group aims at delivering the best quality products and
services to customers and has formulated a Quality Policy
so as to further strengthen and regulate its quality control
procedures.
The Group strictly complies with relevant laws and regulations
including but not limited to the Trade Descriptions Ordinance,
the Copyright Ordinance and the Personal Data (Privacy)
Ordinance of Hong Kong, and also Consumer Rights and
Interests Protection Law (Law no.9/2021) and General
Regulations on Product Safety (Administrative Regulation
no.17/2008) of Macau. During the Reporting Period, the
Group as not aware of any material non-compliance of laws
and regulations related to health and safety, advertising,
labeling and privacy maters relating to products and
services provided and methods of redres that may have a
significant impact on the Group.
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品质管制
本集团已实施一套与品质政策一致的
品质控制程序，以确保能成功履行对
品质的承诺。通过持续提升管理活动
效能、资源分配、服务实时监控及品
质政策中列明的措施，本集团持续提
升其产品及服务品质。我们将确保本
集团相关部门严格按照我们订下的品
质目标提供优质服务，并会进行定期
检讨，以评估该等目标是否足以持续
提升服务品质。
在严格的质量控制下，本集团并不知
悉任何有关已售或已运送产品因安全
与健康理由而须回收的个案（二零二四
年：无）。
客户服务
本集团非常重视产品及服务品质以
及企业声誉。为了与客户维持长期关
系，我们的服务品质尤为重要。本集
团已为此制定处理客户回馈意见的相
关制度，以将查询、报价及投诉的处
理流程规范化，从而确保每一位客户
的回馈意见均会以专业的态度迅速记
录、处理及回应。于报告期间概无接
获关于产品及服务的重大投诉（二零
二四年：无）。
广告及标签
为保证本集团服务的宣传符合服务
实情，本集团严格遵守相关的广告行
销法律及法规，如香港《商品说明条
例》。本集团严格禁止在广告中对产品
作出虚假及误导性商品说明，并致力
确保所有广告内容清晰、真实及真确。
客户私隐保护
为进一步加强私隐管理工作，保护本
集团资产及客户的安全与利益，本集
团已制定各种消费者资料保护及私隐
政策，以保护个人资料、本集团资产
及机密资料。本集团严格禁止任何滥
用个人资料及非法获利的行为。
Quality Management
In line with the Quality Policy, the Group has implemented
quality management procedures so as to ensure sucesful
fulfilment of its comitment to quality. Through the
continuous improvement of the eficacy of management
activities, resource alocation, service real-time monitoring
and measures documented in the Quality Policy, the Group
continualy improves the quality of its products and services.
We wil ensure that the service quality delivered by relevant
departments of the Group is strictly in compliance with our
quality objectives by which regular reviews are conducted to
ases their level of adequacy for continual improvement.
With stringent quality control, the Group was not aware of any
cases where products sold or shiped subject to recals for
safety and health reasons (2024: nil).
Customer Service
The Group ataches great importance to product and service
quality and corporate reputation. The quality of our services
is of great importance in maintaining a long-term relationship
with our customers. To this end, the Group has developed
relevant systems for handling customer fedback to
standardise the proces of dealing with enquiries, quotations
and complaints, so as to ensure that each customer’s
fedback is recorded, handled and responded to in a
profesional and prompt maner. No major complaints about
products and services were received during the Reporting
Period (2024: nil).
Advertising and Labeling
In order to ensure that the promotion of the Group’s
services conforms to the actual situation of the service, the
Group strictly abides by the relevant laws and regulations
on advertising marketing such as the Trade Descriptions
Ordinance in Hong Kong. The Group strictly prohibits
the use of false and misleading product descriptions
in advertisements and is comited to ensuring that al
advertising content is clear, real and authentic.
Protection of Customer Privacy
To further reinforce the privacy management in protection of
the Group’s properties and customers’ safety and interests,
the Group has in place consumer data protection and privacy
policies for protecting personal information, the Group’s
properties and clasified information. The Group strictly
prohibits any abuse of personal information and ilegal
profitering acts.
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司33
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
知识产权管理
本集团的知识产权受董事会以具成本
效益的方式适时妥善注册来保护。本
集团同时尊重他人的知识产权，并确
保员工不会故意或不小心地侵犯他人
的知识产权。
B7. 反贪污
道德经营
本集团深明反贪污对于持廉守正的企
业文化以及所有持份者的利益至关
重要。因此，确保本集团的声誉不会
被不诚实或贪污的行为损害乃极为
重要。为维持公平且符合道德及效益
的营商及工作环境，本集团严禁一切
形式的贪污，包括但不限于欺诈、勒
索、贿赂及洗黑钱等。
本集团订有反贪污政策，清楚列明倘
若员工接受礼物餽赠后可能影响其在
处理本集团事务上的客观性，或可能
使其作出有损本集团利益的行为或导
致涉及不当行为的指控，该员工应拒
绝接受有关的餽赠。员工向他人赠送
或接受礼物或招待时必须特别谨慎，
确保这些行为不会构成贿赂或回扣。
利益冲突
反贪污政策规定，员工应避免任何可
能导致实际或被视为有利益冲突的情
况，并应在出现有关情况时，向行政
总裁作出书面声明。未能作出有关声
明可能会导致被指责偏袒、滥用职权
等，甚至被指控贪污。
Intelectual Property Management
The Group’s intelectual property rights are protected by the
Board by proper registration in a timely and cost-efective
maner. The Group equaly respects intelectual property
rights of others and ensure its employes would not wilingly
or eroneously breach the others’ intelectual property rights.
B7. Anti-Coruption
Ethical Busines
The Group recognises the crucial importance of
anti-coruption to a corporate culture of integrity and to the
interests of al stakeholders. Therefore, it is of paramount
importance that the Group’s reputation is not tarnished by
dishonesty or coruption. With the aim to maintain a fair,
ethical and eficient busines and working environment, the
Group strictly prohibits any form of coruption including but
not limited to fraud, extortion, bribery and money laundering.
The Group has in place an Anti-Coruption Policy clearly
stating that its employes should decline an ofer of gift
if aceptance of it might compromise their objectivity in
conducting the Group’s busines or induce them to act
against the interests of the Group or lead to alegations of
impropriety. Employes must be especialy cautious when
giving or receiving gifts or providing entertainment to ensure
that these actions are not construed as bribes or kickbacks.
Conflict of Interest
The Anti-coruption Policy stipulates that employes should
avoid any situation which may lead to an actual or perceived
conflict of interest, and should make a declaration in writing
to the CEO when such situation arises. Failure to do so may
give rise to criticism of favouritism, abuse of authority or even
alegations of coruption.
Environmental, Social and Governance Report 2025 环境、社会及管治报告34
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
董事会对严防本集团内部发生贿赂及
舞弊行为相当重视，并因此引入若干
举报程序，鼓励举报人在保密的情况
下向审核委员会主席举报有关事项。
所有举报均会以「机密」形式处理，举
报人的身份将保持匿名。倘若指控属
实，本集团将对被举报的员工作出纪
律处分。此外，本集团将采取纠正措
施，以确保同类事件不会再次发生。
为确保所有员工能以高道德标准及专
业精神履行职责，本集团已安排内部
及外部的反贪污及企业管治培训课
程。本集团鼓励员工主动学习有关贪
污的后果，借此培养意识及问责文化。
于报告期间，本集团的2名董事及53
名员工透过阅读相关资料分别接受了
0.5小时的年度反贪污培训。
于报告期间，本集团并不知悉任何严
重违反有关贿赂、勒索、欺诈及洗黑
钱的相关法例及法规，包括但不限于
香港《防止贿赂条例》及澳门《预防及
遏止清洗黑钱犯罪》（第2/2006号法
律），而对本集团有重大影响的情况。
于报告期间亦概无任何对本集团或其
员工提出并已审结的贪污诉讼案件。
The Board ataches great importance to the prevention of
bribery and malpractice of the Group, and thus introduced
certain whistle-blowing procedures under which the
whistle-blower is encouraged to report the mater to
the Chairman of the Audit Comite on a confidential
basis. Al reports are treated as “confidential” and the
whistle-blowers’ identities remain anonymous. If the alegation
is substantiated, the Group wil conduct disciplinary actions
against such reported employes. In adition, the Group wil
take corective action to ensure that such incident wil not
ocur again.
To ensure that al employes can perform their duties with
high ethical standards and profesionalism, the Group has
aranged both internal and external training sesions on
anti-coruption and corporate governance. Employes are
encouraged to actively learn the consequences of coruption,
fostering a culture of awarenes and acountability.
During the Reporting Period, the Group’s 2 directors and 53
employes had each received a total of 0.5 hours of anual
anti-coruption training by reading relevant material.
During the Reporting Period, the Group was not aware of any
material non-compliance case in relation to bribery, extortion,
fraud and money laundering related laws and regulations that
would have a significant impact on the Group, including but
not limited to the Prevention of Bribery Ordinance of Hong
Kong and Law on Prevention and Supresion of Money
Laundering Crimes (Law no. 2/2006) of Macau. Neither were
there any concluded legal cases regarding corupt practices
brought against the Group or our employes during the
Reporting Period.
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司35
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
B8. 社区投资
企业社会责任
本集团积极履行其企业社会责任。我
们努力融入当地社区，为有需要人士
提供帮助。
秉持相关政策，我们鼓励员工参与义
工活动。通过义工假期制度及鼓励员
工利用午膳时间参与义工活动的计
划，员工有机会与受我们业务影响的
持份者接触沟通。我们相信，透过参
与社区事务，我们能够更清楚了解持
份者的需要，促进我们的建设工程
与社区和谐共存，造福香港市民。此
外，我们相信，通过参与贡献社会的
活动，可以提高员工的公民意识及推
动正面的价值观。
社区参与
于报告期间，本集团向一个足球
队捐款60,000港元作为体育赞助。
该赞助协助球队购买器材及运动
员的日常训练。此外，本集团亦捐
款46,800港元予一名泰拳女拳手，
以备参加国际知名格斗品牌ONE
Championship的比赛。
本集团亦于报告期间内向香港关怀力
量有限公司捐款50,000港元，以照顾
长者及残疾人士。
本集团相信，藉著物质或精神上帮助
社区，均能有助满足股东及持份者（包
括客户、供应商及员工）的期望。
B8. Comunity Investment
Corporate Social Responsibility
The Group takes an active part in fulfiling its corporate social
responsibility. We strive to get ourselves involved in the local
comunity and extend our reach to the people in ned.
Folowing relevant policies, employes are encouraged to
participate in volunter activities, including a volunter leave
system and programe for employes to utilise lunch hours
to conduct volunter activities, which provide oportunities
for the employes to engage with the stakeholders afected
by our operations. We believe that through involvement in the
comunity, we can understand more about the stakeholders’
neds and promote harmonious coexistence betwen our
construction projects and the comunity for the beterment
of the people in Hong Kong. In adition, we believe that
participating in activities that contribute to society can
improve employes’ civic awarenes and promote positive
values.
Comunity Engagement
Focusing on sport suport, during the Reporting Period,
the Group donated HK$60,000 to a fotbal team for sport
sponsorship. The sponsor aids the team in purchasing
equipment and daily training for sportsmen. Furthermore, the
Group donated HK$46,800 to a female Muay Thai fighter, in
preparation for the competition of the ONE Championship, an
internationaly renowned fighting brand.
The Group also cares about minorities in ned. during
the Reporting Period, the Group has made a donation of
HK$50,000 to Hong Kong Caring Power Limited, for the care
of the elderly and disabled.
The Group believes that by helping the comunity, either
physicaly or spiritualy, wil also fulfil the expectations
of shareholders and stakeholders, including customers,
supliers, and employes.
| Compulsory Disclosure | Section/Statement |
|---|---|
| 强制披露 | 章节╱声明 |
| Governance Framework | ESG Governance Structure |
| 管治框架 | 环境、社会及管治的治理架构 |
| Reporting Principles | Reporting Framework |
| 汇报原则 | 汇报框架 |
| Reporting Scope | Reporting Scope |
| 汇报范围 | 汇报范围 |
| Subject Areas, Aspects, General Disclosures and KPIs 主要范畴、层面、一般披露及 关键绩效指标 | Description 描述 | Section/Statement 章节╱声明 |
|---|---|---|
| A. Environmental A. 环境 | ||
| Aspect A1: Emissions 层面A1：排放物 | General Disclosure 一般披露 Information on: 有关废气及温室气体排放、向水及土地的排污、有害及无害废弃物的 产生等的： (a) the policies; and 政策；及 (b) compliance with relevant laws and regulations that have a significant impact on the issuer 对发行人有重大影响的相关法律及规例的合规情况 relating to air and greenhouse gas emissions, discharges into water and land, and generation of hazardous and non-hazardous waste. 的资料。 | Environmental Management, Emissions 环境管理、排放 |
| KPI A1.1 关键绩效指标A1.1 | The types of emissions and respective emissions data. 排放物种类及相关排放数据。 | Emissions – Exhaust Gas Emissions 排放－废气排放 |
| KPI A1.2 关键绩效指标A1.2 | Direct (Scope 1) and energy indirect (Scope 2) greenhouse gas emissions (in tonnes) and, where appropriate, intensity (e.g., per unit of production volume, per facility). 直接（范围1）及能源间接（范围2）温室气体排放量（以吨计算）及（如适 用）密度（如以每产量单位、每项设施计算）。 | Emissions – GHG Emissions 排放－温室气体排放 |
| KPI A1.3 关键绩效指标A1.3 | Total hazardous waste produced (in tonnes) and, where appropriate, intensity (e.g., per unit of production volume, per facility). 所产生有害废弃物总量（以吨计算）及（如适用）密度（如以每产量单 位、每项设施计算）。 | Emissions – Waste Management – Hazardous Wastes 排放－废物管理－有害废物 |
Environmental, Social and Governance Report 2025 环境、社会及管治报告36
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
香港联合交易所有限公司《环境、社会及管治
报告指引》内容索引表
INDEX TABLE OF ESG REPORTING GUIDE OF THE STOCK
EXCHANGE OF HONG KONG LIMITED
| Subject Areas, Aspects, General Disclosures and KPIs 主要范畴、层面、一般披露及 关键绩效指标 | Description 描述 | Section/Statement 章节╱声明 |
|---|---|---|
| KPI A1.4 关键绩效指标A1.4 | Total non-hazardous waste produced (in tonnes) and, where appropriate, intensity (e.g., per unit of production volume, per facility). 所产生无害废弃物总量（以吨计算）及（如适用）密度（如以每产量单位、 每项设施计算）。 | Emissions – Waste Management – Non-hazardous Wastes 排放－废物管理－无害废物 |
| KPI A1.5 关键绩效指标A1.5 | Description of emission target(s) set and steps taken to achieve them. 描述所订立的排放量目标及为达到这些目标所采取的步骤。 | Environmental Targets 环境目标 |
| KPI A1.6 关键绩效指标A1.6 | Description of how hazardous and non-hazardous wastes are handled, and a description of reduction target(s) set and steps taken to achieve them. 描述处理有害及无害废弃物的方法，及描述所订立的减废目标及为达 到这些目标所采取的步骤。 | Environmental Targets, Emissions – Waste Management 环境目标， 排放－废物管理 |
| Aspect A2: Use of Resources 层面A2：资源使用 | General Disclosure 一般披露 Policies on the efficient use of resources, including energy, water and other raw materials. 有效使用资源（包括能源、水及其他原材料）的政策。 | Environmental Management, Use of Resources 环境管理、资源使用 |
| KPI A2.1 关键绩效指标A2.1 | Direct and/or indirect energy consumption by type (e.g., electricity, gas or oil) in total (kWh in ’000s) and intensity (e.g., per unit of production volume, per facility). 按类型划分的直接及╱或间接能源（如电、气或油）总耗量（以千个千 瓦时计算）及密度（如以每产量单位、每项设施计算）。 | Use of Resources – Energy Consumption 资源使用－能源消耗 |
| KPI A2.2 关键绩效指标A2.2 | Water consumption in total and intensity (e.g., per unit of production volume, per facility). 总耗水量及密度（如以每产量单位、每项设施计算）。 | Use of Resources – Water Consumption 资源使用－耗水 |
| KPI A2.3 关键绩效指标A2.3 | Description of energy use efficiency target(s) set and steps taken to achieve them. 描述所订立的能源使用效益目标及为达到这些目标所采取的步骤。 | Environmental Targets, Use of Resources – Energy Consumption 环境目标， 资源使用－能源消耗 |
| KPI A2.4 关键绩效指标A2.4 | Description of whether there is any issue in sourcing water that is fit for purpose, water efficiency target(s) set and steps taken to achieve them. 描述求取适用水源上可有任何问题，以及所订立的用水效益目标及为 达到这些目标所采取的步骤。 | Environmental Targets, Use of Resources – Water Consumption 环境目标， 资源使用－耗水 |
| KPI A2.5 关键绩效指标A2.5 | Total packaging material used for finished products (in tonnes) and, if applicable, with reference to per unit produced. 制成品所用包装材料的总量（以吨计算）及（如适用 ）每生产单位占量。 | Use of Resources – Use of Packaging Material (Not applicable – explained) 资源使用－包装材料使用 （不适用－已解释） |
KWONG MAN KE GROUP LIMITED 邝文记集团有限公司37
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
| Subject Areas, Aspects, General Disclosures and KPIs 主要范畴、层面、一般披露及 关键绩效指标 | Description 描述 | Section/Statement 章节╱声明 |
|---|---|---|
| Aspect A3: The Environment and Natural Resources 层面A3：环境及天然资源 | General Disclosure 一般披露 Policies on minimising the issuer’s significant impacts on the environment and natural resources. 减低发行人对环境及天然资源造成重大影响的政策。 | Environmental Management, The Environment and Natural Resources 环境管理、环境及自然资源 |
| KPI A3.1 关键绩效指标A3.1 | Description of the significant impacts of activities on the environment and natural resources and the actions taken to manage them. 描述业务活动对环境及天然资源的重大影响及已采取管理有关影响的 行动。 | The Environment and Natural Resources 环境及自然资源 |
| Aspect A4: Climate Change 层面A4：气候变化 | General Disclosure 一般披露 Policies on identification and mitigation of significant climate-related issues which have impacted, and those which may impact, the issuer. 识别及应对已经及可能会对发行人产生影响的重大气候相关事宜的政 策。 | Environmental Management, Climate Change 环境管理、气候变化 |
| KPI A4.1 关键绩效指标A4.1 | Description of the significant climate-related issues which have impacted, and those which may impact, the issuer, and the actions taken to manage them. 描述已经及可能会对发行人产生影响的重大气候相关事宜，及管控行 动。 | Climate Change 气候变化 |
| B. Social B. 社会 | ||
| Aspect B1: Employment 层面B1：雇佣 | General Disclosure 一般披露 Information on: 有关薪酬及解雇、招聘及晋升、工作时数、假期、平等机会、多元化、 反歧视以及其他待遇及福利的： (a) the policies; and 政策；及 (b) compliance with relevant laws and regulations that have a significant impact on the issuer 对发行人有重大影响的相关法律及规例的合规情况 relating to compensation and dismissal, recruitment and promotion, working hours, rest periods, equal opportunity, diversity, anti-discrimination, and other benefits and welfare. 的资料。 | Employment 雇佣 |
| KPI B1.1 关键绩效指标B1.1 | Total workforce by gender, employment type (for example, full-or part-time), age group and geographical region. 按性别、雇佣类型（如全职或兼职）、年龄组别及地区划分的雇员总数。 | Employment – Employment Practices 雇佣－雇佣惯例 |
| KPI B1.2 关键绩效指标B1.2 | Employee turnover rate by gender, age group and geographical region. 按性别、年龄组别及地区划分的雇员流失比率。 | Employment – Employment Practices 雇佣－雇佣惯例 |
Environmental, Social and Governance Report 2025 环境、社会及管治报告38
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
| Subject Areas, Aspects, General Disclosures and KPIs 主要范畴、层面、一般披露及 关键绩效指标 | Description 描述 | Section/Statement 章节╱声明 |
|---|---|---|
| Aspect B2: Health and Safety 层面B2：健康与安全 | General Disclosure 一般披露 Information on: 有关提供安全工作环境及保障雇员避免职业性危害的： (a) the policies; and 政策；及 (b) compliance with relevant laws and regulations that have a significant impact on the issuer 对发行人有重大影响的相关法律及规例的合规情况 relating to providing a safe working environment and protecting employees from occupational hazards. 的资料。 | Health and Safety 健康与安全 |
| KPI B2.1 关键绩效指标B2.1 | Number and rate of work-related fatalities occurred in each of the past three years including the reporting year. 过去三年（包括汇报年度）每年因工死亡的人数及比率。 | Health and Safety 健康与安全 |
| KPI B2.2 关键绩效指标B2.2 | Lost days due to work injury. 工伤导致损失的工作日数。 | Health and Safety 健康与安全 |
| KPI B2.3 关键绩效指标B2.3 | Description of occupational health and safety measures adopted, and how they are implemented and monitored. 描述所采纳的职业健康与安全措施，以及相关执行及监察方法。 | Health and Safety – OH&S 健康与安全－职安健 |
| Aspect B3: Development and Training 层面B3：发展与培训 | General Disclosure 一般披露 Policies on improving employees’ knowledge and skills for discharging duties at work. Description of training activities. 有关提升雇员履行工作职责的知识及技能的政策。描述培训活动。 | Development and Training 发展与培训 |
| KPI B3.1 关键绩效指标B3.1 | The percentage of employees trained by gender and employee category (e.g., senior management, middle management). 按性别及雇员类别（如高级管理层、中级管理层）划分的受训雇员百分 比。 | Development and Training – Employee Training Data 发展与培训－员工培训数据 |
| KPI B3.2 关键绩效指标B3.2 | The average training hours completed per employee by gender and employee category. 按性别及雇员类别划分，每名雇员完成受训的平均时数。 | Development and Training – Employee Training Data 发展与培训－员工培训数据 |
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| Subject Areas, Aspects, General Disclosures and KPIs 主要范畴、层面、一般披露及 关键绩效指标 | Description 描述 | Section/Statement 章节╱声明 |
|---|---|---|
| Aspect B4: Labour Standards 层面B4：劳工准则 | General Disclosure 一般披露 Information on: 有关防止童工或强制劳工的： (a) the policies; and 政策；及 (b) compliance with relevant laws and regulations that have a significant impact on the issuer 对发行人有重大影响的相关法律及规例的合规情况 relating to preventing child and forced labour. 的资料。 | Labour Standards 劳工准则 |
| KPI B4.1 关键绩效指标B4.1 | Description of measures to review employment practices to avoid child and forced labour. 描述检讨雇佣惯例的措施以避免童工及强制劳工。 | Labour Standards 劳工准则 |
| KPI B4.2 关键绩效指标B4.2 | Description of steps taken to eliminate such practices when discovered. 描述在发现违规情况时消除有关情况所采取的步骤。 | Labour Standards 劳工准则 |
| Aspect B5: Supply Chain Management 层面B5：供应链管理 | General Disclosure 一般披露 Policies on managing environmental and social risks of the supply chain. 管理供应链的环境及社会风险政策。 | Supply Chain Management 供应链管理 |
| KPI B5.1 关键绩效指标B5.1 | Number of suppliers by geographical region. 按地区划分的供应商数目。 | Supply Chain Management 供应链管理 |
| KPI B5.2 关键绩效指标B5.2 | Description of practices relating to engaging suppliers, number of suppliers where the practices are being implemented, and how they are implemented and monitored. 描述有关聘用供应商的惯例，向其执行有关惯例的供应商数目，以及 相关执行及监察方法。 | Supply Chain Management – Fair and Open Tendering 供应链管理－公平公开招标 |
| KPI B5.3 关键绩效指标B5.3 | Description of practices used to identify environmental and social risks along the supply chain, and how they are implemented and monitored. 描述有关识别供应链每个环节的环境及社会风险的惯例，以及相关执 行及监察方法。 | Supply Chain Management – Environmental and Social Impacts 供应链管理－环境及社会影响 |
| KPI B5.4 关键绩效指标B5.4 | Description of practices used to promote environmentally preferable products and services when selecting suppliers, and how they are implemented and monitored. 描述在拣选供应商时促使多用环保产品及服务的惯例，以及相关执行 及监察方法。 | Supply Chain Management – Environmental and Social Impacts 供应链管理－环境及社会影响 |
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| Subject Areas, Aspects, General Disclosures and KPIs 主要范畴、层面、一般披露及 关键绩效指标 | Description 描述 | Section/Statement 章节╱声明 |
|---|---|---|
| Aspect B6: Product Responsibility 层面B6：产品责任 | General Disclosure 一般披露 Information on: 有关所提供产品和服务的健康与安全、广告、标签及私隐事宜以及补 救方法的： (a) the policies; and 政策；及 (b) compliance with relevant laws and regulations that have a significant impact on the issuer 对发行人有重大影响的相关法律及规例的合规情况 relating to health and safety, advertising, labelling and privacy matters relating to products and services provided and methods of redress. 的资料。 | Product Responsibility 产品责任 |
| KPI B6.1 关键绩效指标B6.1 | Percentage of total products sold or shipped subject to recalls for safety and health reasons. 已售或已运送产品总数中因安全与健康理由而须回收的百分比。 | Product Responsibility, Quality Management 产品责任－品质管制 |
| KPI B6.2 关键绩效指标B6.2 | Number of products and service-related complaints received and how they are dealt with. 接获关于产品及服务的投诉数目以及应对方法。 | Product Responsibility, Customer Service 产品责任－客户服务 |
| KPI B6.3 关键绩效指标B6.3 | Description of practices relating to observing and protecting intellectual property rights. 描述与维护及保障知识产权有关的惯例。 | Product Responsibility – Intellectual Property Rights Management 产品责任－知识产权管理 |
| KPI B6.4 关键绩效指标B6.4 | Description of quality assurance process and recall procedures. 描述质量检定过程及产品回收程序。 | Product Responsibility – Quality Management 产品责任－品质管制 |
| KPI B6.5 关键绩效指标B6.5 | Description of consumer data protection and privacy policies, and how they are implemented and monitored. 描述消费者资料保护及私隐政策，以及相关执行及监察方法。 | Product Responsibility – Protection of Customer Privacy 产品责任－客户私隐保护 |
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环境、社会及管治报告
| Subject Areas, Aspects, General Disclosures and KPIs 主要范畴、层面、一般披露及 关键绩效指标 | Description 描述 | Section/Statement 章节╱声明 |
|---|---|---|
| Aspect B7: Anti-corruption 层面B7：反贪污 | General Disclosure 一般披露 Information on: 有关防止贿赂、勒索、欺诈及洗黑钱的： (a) the policies; and 政策；及 (b) compliance with relevant laws and regulations that have a significant impact on the issuer 对发行人有重大影响的相关法律及规例的合规情况 relating to bribery, extortion, fraud and money laundering. 的资料。 | Anti-Corruption 反贪污 |
| KPI B7.1 关键绩效指标B7.1 | Number of concluded legal cases regarding corrupt practices brought against the issuer or its employees during the reporting period and the outcomes of the cases. 于汇报期内对发行人或其雇员提出并已审结的贪污诉讼案件的数目及 诉讼结果。 | Anti-Corruption – Conflict of Interest 反贪污－利益冲突 |
| KPI B7.2 关键绩效指标B7.2 | Description of preventive measures and whistle-blowing procedures, and how they are implemented and monitored. 描述防范措施及举报程序，以及相关执行及监察方法。 | Anti-Corruption – Conflict of Interest 反贪污－利益冲突 |
| KPI B7.3 关键绩效指标B7.3 | Description of anti-corruption training provided to directors and staff. 描述向董事及员工提供的反贪污培训。 | Anti-Corruption – Conflict of Interest 反贪污－利益冲突 |
| Aspect B8: Community Investment 层面B8：社区投资 | General Disclosure 一般披露 Policies on community engagement to understand the needs of the communities where the issuer operates and to ensure its activities take into consideration the communities’ interests. 有关通过参与社区事务来了解发行人营运所在社区的需要及确保其业 务活动会考虑社区利益的政策。 | Community Investment – Corporate Social Responsibility 社区投资－企业社会责任 |
| KPI B8.1 关键绩效指标B8.1 | Focus areas of contribution (e.g., education, environmental concerns, labour needs, health, culture, sport). 专注贡献范畴（如教育、环境事宜、劳工需求、健康、文化、体育）。 | Community Investment – Community Engagement 社区投资－社区参与 |
| KPI B8.2 关键绩效指标B8.2 | Resources contributed (e.g., money or time) to the focus area. 在专注范畴所动用资源（如金钱或时间）。 | Community Investment – Community Engagement 社区投资－社区参与 |
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环境、社会及管治报告
Stock Code8023
（于开曼群岛注册成立的有限公司）
股份代号
：
环境、社会及管治报告
(Incorporated in the Cayman Islands with limited liability)