Each requirement is checked against the platform's live data — statuses are honest, including gaps. 每項規定按平台實時數據核對，狀態如實反映（包括缺口）。
| Ref | Requirement | Obligation | Status | Evidence / Commentary |
|---|---|---|---|---|
| A1.1 | The types of emissions and respective emissions data | comply_or_explain | explain_needed | |
| A1.2 | Direct (Scope 1) and energy indirect (Scope 2) GHG emissions in total and intensity | mandatory | missing | |
| A1.3 | Total hazardous waste produced and intensity | comply_or_explain | explain_needed | |
| A1.4 | Total non-hazardous waste produced and intensity | comply_or_explain | covered | #103
[offline] A1.4: all 1 mapped metric(s) present for FY2026 Review the cited records before sign-off.
(cites [103]) |
| A1.5 | Description of emissions target(s) set and steps taken to achieve them | comply_or_explain | partial | #104 #108
[offline] A1.5: all 2 mapped metric(s) present for FY2026 but provisional inputs remain (placeholder-tainted) Review the cited records before sign-off.
(cites [104]) |
| A1.6 | Description of how hazardous and non-hazardous wastes are handled, and waste reduction target(s) | comply_or_explain | covered | #103 #104
[offline] A1.6: all 2 mapped metric(s) present for FY2026 Review the cited records before sign-off.
(cites [103]) |
| A2.1 | Direct and/or indirect energy consumption by type in total and intensity | comply_or_explain | explain_needed | |
| A2.2 | Water consumption in total and intensity | comply_or_explain | explain_needed | |
| A2.3 | Description of energy use efficiency target(s) and steps taken | comply_or_explain | explain_needed | |
| A2.4 | Description of water efficiency target(s) and steps taken | comply_or_explain | explain_needed | |
| A2.5 | Total packaging material used for finished products and per unit produced | comply_or_explain | explain_needed | |
| A3.1 | Description of significant impacts of activities on the environment and natural resources and actions to manage them | comply_or_explain | partial | #104 #105 #108
[offline] A3.1: all 3 mapped metric(s) present for FY2026 but provisional inputs remain (placeholder-tainted) Review the cited records before sign-off.
(cites [104]) |
| Ref | Requirement | Obligation | Status | Evidence / Commentary |
|---|---|---|---|---|
| D-GOV | Governance: board oversight and management role for climate-related risks and opportunities | comply_or_explain | explain_needed | |
| D-GOV-BOARD | Governance body or individuals responsible for oversight of climate-related risks and opportunities, including terms of reference and reporting frequency | comply_or_explain | explain_needed | |
| D-GOV-MGMT | Management's role, controls and procedures for climate-related risks and opportunities, including delegation and integration with other functions | comply_or_explain | explain_needed | |
| D-GOV-SKILLS | How the board determines whether appropriate skills and competencies are available to oversee climate strategy | comply_or_explain | explain_needed |
| Ref | Requirement | Obligation | Status | Evidence / Commentary |
|---|---|---|---|---|
| D-STRAT | Strategy: climate-related risks and opportunities and their effects on business model and strategy | comply_or_explain | explain_needed | |
| D-STRAT-BIZMODEL | Current and anticipated effects on the business model and where climate-related risks and opportunities are concentrated | comply_or_explain | explain_needed | |
| D-STRAT-DECISIONS | How climate considerations inform strategy and decision-making, including progress against previously disclosed plans | comply_or_explain | explain_needed | |
| D-STRAT-FIN-ANT | Anticipated financial effects over the short, medium and long term, including expected changes to financial position | comply_or_explain | explain_needed | |
| D-STRAT-FIN-CUR | Current financial effects of climate-related risks and opportunities on financial position, performance and cash flows | comply_or_explain | explain_needed | |
| D-STRAT-HORIZON | Time horizons (short, medium, long term) over which effects could occur and their link to strategic planning horizons | comply_or_explain | explain_needed | |
| D-STRAT-RESILIENCE | Resilience of strategy and business model to climate-related changes and uncertainties, informed by scenario analysis | comply_or_explain | explain_needed | |
| D-STRAT-RISKOPP | Climate-related risks and opportunities that could reasonably be expected to affect prospects, identifying each as physical or transition | comply_or_explain | explain_needed | |
| D-STRAT-SCEN | Strategy: climate resilience assessment using scenario analysis (IFRS S2 para 22) | comply_or_explain | explain_needed | |
| D-STRAT-TP | Strategy: disclosure of transition plan including targets and milestones | comply_or_explain | covered | #103 #105
[offline] D-STRAT-TP: all 2 mapped metric(s) present for FY2026 Review the cited records before sign-off.
(cites [103]) |
| D-STRAT-VALUECHAIN | Effects across the value chain including upstream suppliers of construction materials and downstream project delivery | comply_or_explain | explain_needed |
| Ref | Requirement | Obligation | Status | Evidence / Commentary |
|---|---|---|---|---|
| D-RISK | Risk management: processes to identify, assess and manage climate-related risks | comply_or_explain | explain_needed | |
| D-RISK-ASSESS | Processes to assess the nature, likelihood and magnitude of effects of climate-related risks | comply_or_explain | explain_needed | |
| D-RISK-IDENTIFY | Processes and related policies to identify climate-related risks and opportunities | comply_or_explain | explain_needed | |
| D-RISK-INTEGRATE | Extent to which climate risk processes are integrated into the overall enterprise risk management framework | comply_or_explain | explain_needed | |
| D-RISK-MONITOR | Processes to monitor climate-related risks and opportunities | comply_or_explain | explain_needed | |
| D-RISK-PRIORITIZE | How climate-related risks are prioritised relative to other types of risk | comply_or_explain | explain_needed |
| Ref | Requirement | Obligation | Status | Evidence / Commentary |
|---|---|---|---|---|
| D-MT-CROSS-CAPEX | Amount of capital expenditure, financing or investment deployed toward climate-related risks and opportunities | comply_or_explain | explain_needed | |
| D-MT-CROSS-ICP | Whether and how an internal carbon price is applied in decision-making, and the price used | comply_or_explain | explain_needed | |
| D-MT-CROSS-OPP | Amount and percentage of assets or business activities aligned with climate-related opportunities | comply_or_explain | explain_needed | |
| D-MT-CROSS-PHYS | Amount and percentage of assets or business activities vulnerable to climate-related physical risks | comply_or_explain | explain_needed | |
| D-MT-CROSS-REMUN | Whether and how climate-related considerations are factored into executive remuneration, and the percentage so linked | comply_or_explain | explain_needed | |
| D-MT-CROSS-TRANS | Amount and percentage of assets or business activities vulnerable to climate-related transition risks | comply_or_explain | explain_needed | |
| D-MT-S1 | Metrics and targets: Scope 1 GHG emissions (mandatory for all Main Board issuers from FY2025) | mandatory | missing | |
| D-MT-S1-METHOD | Measurement approach, inputs and assumptions for GHG emissions, including consolidation approach and emission factor sources | comply_or_explain | explain_needed | |
| D-MT-S2 | Metrics and targets: Scope 2 GHG emissions (mandatory for all Main Board issuers from FY2025) | mandatory | missing | |
| D-MT-S3 | Metrics and targets: Scope 3 GHG emissions including upstream embodied carbon of purchased goods | comply_or_explain | partial | #106 #97 #102
[offline] D-MT-S3: all 3 mapped metric(s) present for FY2026 but provisional inputs remain (placeholder-tainted) Review the cited records before sign-off.
(cites [106]) |
| D-MT-TGT | Metrics and targets: climate-related targets, progress and methodology | comply_or_explain | covered | #103 #104 #105
[offline] D-MT-TGT: all 3 mapped metric(s) present for FY2026 Review the cited records before sign-off.
(cites [103]) |
| D-MT-TGT-PROGRESS | Progress against each climate-related target, including performance trends and any revisions to targets | comply_or_explain | covered | #103 #105
[offline] D-MT-TGT-PROGRESS: all 2 mapped metric(s) present for FY2026 Review the cited records before sign-off.
(cites [103]) |
| Status | Detail | Commentary |
|---|---|---|
| flagged | CB01 steel: zero input area but output 0.0 m2 / embodied carbon 33.5 tCO2e — reuse rate undefined (#DIV/0! in source workbook) | [offline] CB01 steel: zero input area but output 0.0 m2 / embodied carbon 33.5 tCO2e — reuse rate undefined (#DIV/0! in source workbook) Review the cited records before sign-off. (cites [118]) |
| flagged | CR02 steel: zero input area but output 0.0 m2 / embodied carbon 0.2 tCO2e — reuse rate undefined (#DIV/0! in source workbook) | [offline] CR02 steel: zero input area but output 0.0 m2 / embodied carbon 0.2 tCO2e — reuse rate undefined (#DIV/0! in source workbook) Review the cited records before sign-off. (cites [120]) |
| flagged | GM16 steel: zero input area but output 0.0 m2 / embodied carbon 98.9 tCO2e — reuse rate undefined (#DIV/0! in source workbook) | [offline] GM16 steel: zero input area but output 0.0 m2 / embodied carbon 98.9 tCO2e — reuse rate undefined (#DIV/0! in source workbook) Review the cited records before sign-off. (cites [121]) |
| flagged | GM18 steel: zero input area but output 0.0 m2 / embodied carbon 227.6 tCO2e — reuse rate undefined (#DIV/0! in source workbook) | [offline] GM18 steel: zero input area but output 0.0 m2 / embodied carbon 227.6 tCO2e — reuse rate undefined (#DIV/0! in source workbook) Review the cited records before sign-off. (cites [122]) |
| flagged | TC01 steel: zero input area but output 0.0 m2 / embodied carbon 61.1 tCO2e — reuse rate undefined (#DIV/0! in source workbook) | [offline] TC01 steel: zero input area but output 0.0 m2 / embodied carbon 61.1 tCO2e — reuse rate undefined (#DIV/0! in source workbook) Review the cited records before sign-off. (cites [119]) |
| flagged | CZ01+CZ02 steel: site reuse rate 77.49 is above 2x the group weighted average 35.98 — verify site returns | [offline] CZ01+CZ02 steel: site reuse rate 77.49 is above 2x the group weighted average 35.98 — verify site returns Review the cited records before sign-off. (cites [87]) |
| flagged | CZ01+CZ02 timber: site reuse rate 2.70 is above 2x the group weighted average 1.33 — verify site returns | [offline] CZ01+CZ02 timber: site reuse rate 2.70 is above 2x the group weighted average 1.33 — verify site returns Review the cited records before sign-off. (cites [43]) |
| flagged | GM16 timber: site reuse rate 4.13 is above 2x the group weighted average 1.33 — verify site returns | [offline] GM16 timber: site reuse rate 4.13 is above 2x the group weighted average 1.33 — verify site returns Review the cited records before sign-off. (cites [44]) |
| flagged | PY09 aluminum: site reuse rate 26.92 is above 2x the group weighted average 10.92 — verify site returns | [offline] PY09 aluminum: site reuse rate 26.92 is above 2x the group weighted average 10.92 — verify site returns Review the cited records before sign-off. (cites [79]) |
| flagged | PY10 steel: site reuse rate 98.62 is above 2x the group weighted average 35.98 — verify site returns | [offline] PY10 steel: site reuse rate 98.62 is above 2x the group weighted average 35.98 — verify site returns Review the cited records before sign-off. (cites [93]) |
| flagged | tableform: year-on-year reuse rate swing 2.17 -> 4.01 exceeds 50% threshold — variance commentary required | [offline] tableform: year-on-year reuse rate swing 2.17 -> 4.01 exceeds 50% threshold — variance commentary required Review the cited records before sign-off. (cites [61]) |
| flagged | aluminum: year-on-year reuse rate swing 5.73 -> 10.92 exceeds 50% threshold — variance commentary required | [offline] aluminum: year-on-year reuse rate swing 5.73 -> 10.92 exceeds 50% threshold — variance commentary required Review the cited records before sign-off. (cites [72]) |
| flagged | steel: year-on-year reuse rate swing 17.75 -> 35.98 exceeds 50% threshold — variance commentary required | [offline] steel: year-on-year reuse rate swing 17.75 -> 35.98 exceeds 50% threshold — variance commentary required Review the cited records before sign-off. (cites [86]) |
| flagged | placeholder figures awaiting confirmation: ce_log_maint_kgco2e_m2, distance_km, energy_kwh, er_landfill_kgco2e_m2, spend_hkd_m, waste_t — downstream figures are provisional until resolved | [offline] placeholder figures awaiting confirmation: ce_log_maint_kgco2e_m2, distance_km, energy_kwh, er_landfill_kgco2e_m2, spend_hkd_m, waste_t — downstream figures are provisional until resolved Review the cited records before sign-off. (cites [151]) |