Reporting
Framework

Reporting Guidelines

MTR is a publicly-listed corporation (SEHK: 0066) which abides by the listing rules of Hong Kong Exchanges and Clearing Limited (“HKEx”) including Appendix 27 Environmental, Social and Governance Reporting Guide (“ESG Guide”). Our sustainability disclosure is prepared in accordance with the Global Reporting Initiative (“GRI”) Standards: Core option and aligns with internationally recognised reporting guidelines including the International Association of Public Transport (UITP) Sustainability Charter Reporting Guide 1.0, ISO 26000 Guidance on Social Responsibility and the United Nations Sustainable Development Goals (“SDGs”).

To ease navigation, we have prepared a Content Index for Sustainability Reporting Guidelines. This includes a HKEx ESG Guide Content Index to demonstrate our compliance with the ESG Guide and a GRI Content Index which cross-references the UITP Sustainability Charter Reporting Guide, ISO 26000 standard and the SDGs.

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The Sustainable Development Goals

We leverage our knowledge and resources to contribute to the global sustainable development agenda promoted by the United Nations, especially through the construction of sustainable urban infrastructure including mass transit systems and property development and management. In 2016, we started to consider how MTR can play a significant role as a global citizen and identified three areas of contribution to the SDGs. The SDG Secretariat has been notified of our overall support for the following goals:

While we have prioritised SDGs 8, 9 and 11 as our main contribution areas, our operations also support several other SDGs, namely 3, 4, 5, 6, 7, 10, 12, 13 and 15 through our diverse operations.

Through our materiality assessment process, we have also identified linkages between the SDGs and our business strategies to facilitate a strong alignment with global sustainability priorities. For details of our disclosure on the SDGs, please refer to our Sustainability Report.

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Strategic Trends

In order to operate sustainably in an increasingly dynamic environment, we conducted a foresight study in 2016 to determine the strategic trends shaping the future of transport and properties globally in the time horizon leading up to 2030. We identified implications and priorities, and developed actions to better prepare the Corporation for the following three megatrends which present both opportunities and challenges in terms of operation, service, safety and the environment. Our efforts, plans and progress in response to these trends are updated in our Sustainability Report.

System Resilience for Climate Change

Climate change is a global challenge bringing adverse effects such as extreme weather events which are increasingly affecting our operations and services. A more resilient and adaptive railway system and property design is necessary to accommodate the impacts and capture the opportunities brought about by climate change. We must be “tuned in” to the changing environment in order to heighten our agility and remain responsive to the challenges of climate change.

Ageing Population

We are currently faced with demographic changes that are affecting most developed countries and major cities. We foresee that the percentage of the ageing population will increase considerably by 2030 and beyond. In light of this trend, we consider the possible impacts on the operations of our railway network, property business and workplace, and put in place relevant adaptive measures to build an age-friendly environment across our operations.

Digital Transformation

The evolution of digital technology accelerates the transformation of a broad range of sectors. Adopting emerging technological advancements will provide new opportunities to enhance our services, engage with our customers, develop new business models and further improve operational efficiency.

Scope of Disclosure

Our scope of disclosure focuses on issues identified as material to the Corporation. Headquartered in Hong Kong, the Corporation primarily constructs and operates mass transit railway systems in Hong Kong and internationally in the Mainland of China, Macau, Australia, Sweden and the United Kingdom. We also take part in the development and sale of residential and commercial properties in partnership with property developers and provide property management services in Hong Kong and the Mainland of China. With the aim of augmenting the accuracy and transparency of the Corporation's sustainability disclosure, we report applicable data from all operations where the Corporation exercises management control, including wholly or majority-owned subsidiaries.

Please refer to our Annual Report for details regarding our operations in Hong Kong and worldwide and our Sustainability Report for details on our material issues.

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