# CONTENTS INDEX

<table><tr><td>GRI 
Standard</td><td>Descriptions</td><td>HKEx ESG 
Reporting 
Guide</td><td>Remarks</td><td>Page No.</td></tr><tr><td colspan="5">GRI 100: Universal Disclosures 2016</td></tr><tr><td colspan="5">GRI 102: General Disclosures 2016</td></tr><tr><td>102-1</td><td>Name of the organisation</td><td></td><td>About Our Group</td><td>8</td></tr><tr><td>102-2</td><td>Activities, brands, products and 
services</td><td></td><td>About Our Group</td><td>8-11</td></tr><tr><td>102-3</td><td>Location of headquarters</td><td></td><td>About Our Group</td><td>8</td></tr><tr><td>102-4</td><td>Location of operations</td><td></td><td>About Our Group</td><td>8</td></tr><tr><td>102-5</td><td>Ownership and legal form</td><td></td><td>About Our Group</td><td>8-11</td></tr><tr><td>102-6</td><td>Markets served</td><td></td><td>About Our Group</td><td>8</td></tr><tr><td>102-7</td><td>Scale of the organisation</td><td></td><td>About Our Group</td><td>10</td></tr><tr><td>102-8</td><td>Information on employees and 
other workers</td><td>KPI B1.1</td><td>Value for People,
Sustainability Performance</td><td>56-58,
83-85</td></tr><tr><td>102-9</td><td>Supply chain</td><td>KPI B5.1</td><td>Value for People,
Sustainability Performance</td><td>62-65, 87</td></tr><tr><td>102-10</td><td>Significant changes to the 
organization and its supply chain</td><td></td><td>There were no significant changes 
to size, structure or ownership 
during the reporting period</td><td>/</td></tr><tr><td>102-11</td><td>Precautionary Principle or approach</td><td></td><td>Our Enhanced Corporate 
Governance</td><td>22-24</td></tr><tr><td>102-12</td><td>External initiatives</td><td></td><td>Sustainability Awards and 
Professional Memberships</td><td>88-93</td></tr><tr><td>102-13</td><td>Membership of associations</td><td></td><td>Sustainability Awards and 
Professional Memberships</td><td>94, 95</td></tr><tr><td>102-14</td><td>Statement from senior decision-
maker</td><td></td><td>Message from Management</td><td>2</td></tr><tr><td>102-16</td><td>Values, principles, standards, and 
norms of behaviour</td><td></td><td>Our Enhanced Corporate 
Governance</td><td>24</td></tr><tr><td>102-18</td><td>Governance structure</td><td></td><td>Our Enhanced Corporate 
Governance</td><td>22-24</td></tr><tr><td>102-40</td><td>List of stakeholder groups</td><td></td><td>Our Materiality Approach</td><td>25</td></tr></table>

<table><tr><td>GRI 
Standard</td><td>Descriptions</td><td>HKEx ESG 
Reporting 
Guide</td><td>Remarks</td><td>Page No.</td></tr><tr><td>102-41</td><td>Collective bargaining agreements</td><td></td><td>The majority of Henderson 
Land's employees are in Hong 
Kong where there is no statutory 
recognition of collective 
bargaining agreements</td><td>/</td></tr><tr><td>102-42</td><td>Identifying and selecting 
stakeholders</td><td></td><td>Our Materiality Approach</td><td>25-27</td></tr><tr><td>102-43</td><td>Approach to stakeholder 
engagement</td><td></td><td>Our Materiality Approach</td><td>25-27</td></tr><tr><td>102-44</td><td>Key topics and concerns raised</td><td></td><td>Our Materiality Approach</td><td>25-27</td></tr><tr><td>102-45</td><td>Entities included in the 
consolidated financial statements</td><td></td><td>About Our Group</td><td>11</td></tr><tr><td>102-46</td><td>Defining report content and
topic Boundaries</td><td></td><td>Stakeholder Engagement and 
Materiality Assessment</td><td>104</td></tr><tr><td>102-47</td><td>List of material topics</td><td></td><td>Our Materiality Approach,
Stakeholder Engagement and 
Materiality Assessment</td><td>26, 104</td></tr><tr><td>102-48</td><td>Restatements of information</td><td></td><td>We have not restated information 
from previous years</td><td>/</td></tr><tr><td>102-49</td><td>Changes in reporting</td><td></td><td>There are no significant changes 
from previous reporting periods 
in the list of material topics and 
topic boundaries</td><td>/</td></tr><tr><td>102-50</td><td>Reporting period</td><td></td><td>About this Report</td><td>13</td></tr><tr><td>102-51</td><td>Date of most recent report</td><td></td><td>Our Sustainability Report 2019 
was published in April 2020</td><td>/</td></tr><tr><td>102-52</td><td>Reporting cycle</td><td></td><td>About this Report</td><td>13</td></tr><tr><td>102-53</td><td>Contact point for questions 
regarding the report</td><td></td><td>About this Report</td><td>13</td></tr><tr><td>102-54</td><td>Claims of reporting in accordance 
with the GRI Standards</td><td></td><td>About this Report</td><td>13</td></tr></table>