Reporting scope and data verification

GRI reference: 2-2, 2-3, 2-4, 2-5

CLP reviews its reporting scope regularly to ensure that the material impact of the Group’s overall portfolio is covered. Any assets that were operating and later sold during the year have been included in the reporting scope. In 2024, assets added to the reporting scope included the Sandu II Wind Farm and its battery storage facilities, Huai'an Nanzha Solar Power Station and its battery storage facilities, Yixing I Solar Power Station and its battery storage facilities, Guanxian battery storage facilities, Juancheng Wind Farm, West New Territories Landfill Phase II and Karera Power Transmission Limited. A1, A2 and A3 units of Castle Peak Power Station were retired in April 2024. CLP executed an early exit from Shandong Zhonghua Power Company Limited, an operator of coal-fired Heze II and Liaocheng I power stations in Mainland China. The power purchase agreement for the Gullen Range Wind Farm ended on 22 December 2024.

In 2024, the following changes have been made to data points:

• New inclusion of percentage of training hours dedicated to upskilling and reskilling; and

• New inclusion of five-year total planned capital investment by asset type (as percentage).

KPMG has provided limited assurance on a selected set of ESG data in this report, in accordance with:

• The International Standard on Assurance Engagements 3000 (Revised), Assurance Engagements other than Audits or Reviews of Historical Financial Information; and
• In respect of GHG emissions, the International Standard on Assurance Engagements 3410, Assurance Engagements on Greenhouse Gas Statements.