1、2024ENVIRONMENTAL,SOCIAL AND GOVERNANCE REPORT環境、社會及管治報告二零二四年環境、社會及管治報告 惠陶集團(控股)有限公司1SCOPE AND REPORTING PERIODThis is the Environmental,Social and Governance(“ESG”)report by the Group,highlighting its ESG performance,with disclosure reference made to the ESG Reporting Guide as described in Appendix
2、 C2 to the GEM Listing Rules and Guidance set out by The Stock Exchange of Hong Kong Limited.The Group is principally engaged in(i)exhibition and trade show business and related services;(ii)publications and advertising business including print and online advertising,sales of publications,advertisin
3、g and related production services and outdoor advertising;(iii)online sales of beauty and cosmetics products;and(iv)sales of luxury products.This ESG report covers the Groups overall performance in two subject areas,namely,Environmental and Social of the above-mentioned business operations,from 1 Ja
4、nuary 2024 to 31 December 2024,unless otherwise stated.APPROACHThis report is prepared based on the principles of“materiality”,“quantitative”,“balance”and“consistency”.The board(the“Board”)of directors(the“Director(s)”)has identified the material ESG issues from the annual materiality assessment exe
5、rcise that involved the ESG working group.The ESG key performance indicator(“KPI”)data are presented in specific and measurable numbers.Reporting principleThe Groups response匯報原則本集團的回應 MaterialityThe Group reports on issues that are considered as posing significant impacts on environment and society
6、 and are important to stakeholders.The issues are presented together with the Groups management measures in the report.重要性本集團對該等視作會對環境及社會造成重大影響以及對權益人而言屬重要的議題進行匯報。此等議題與本集團管理措施一併在報告中呈列。QuantitativeThe Group ensures the KPIs are measurable and accompanied by a narrative explaining its purpose,impacts a