SUSTAINABILITY MANAGEMENT corruption, environmental (e.g. climate change), health and safety, and human capital risks which are ESGrelevant. Identified material ESG issues are then prioritised based on the likelihood and potential impact of issues affecting the business continuity of CLI and CLCT. For external stakeholders, priority is given to issues important to the community and applicable to CLI and CLCT. In FY 2023, the material ESG topics that were identified were approved by the CLI SSC. CREATING VALUE AND ALIGNMENT TO UNITED NATIONS SUSTAINABLE DEVELOPMENT GOALS (UN SDGS) CLCT’s material ESG issues and the value created, aligned to CLI 2030 SMP focus areas and commitments, are mapped to the International Integrated Reporting Commission (IIRC) Framework’s six integrated reporting Capitals – Environmental, Manufactured, Human, Social and Relationship, Organisational and Financial. This is further mapped against eight UN SDGs that are most aligned with CLI 2030 SMP focus areas, and where CLI and CLCT can achieve the greatest positive impact. For more details of the value creation strategy, please refer to pages 28 to 30. PRIORITISATION OF MATERIAL ESG ISSUES Critical Critical Critical • Climate change and carbon emissions reduction • Energy efficiency • Water management • Waste management • Biodiversity • Occupational health and safety • Human capital • Stakeholder engagementi • Products and servicesii • Supply chain management • Diversity (Board and staff) • Human rightsiv • Risk managementiii • Business ethics Moderate and Emerging Moderate and Emerging Environment Social Governance i This includes green leases and tenant engagement on ESG matters. ii This includes products and services promoting customer health and safety, and green certified buildings. iii This includes consideration of compliance, economic performance and Cybersecurity. iv This relates to CLI’s zero tolerance stance towards child/forced labour. 102 CAPITALAND CHINA TRUST
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