Reporting scope and data verification

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

This report covers the CLP Group’s sustainability performance for the calendar year ending 31 December 2025. It is published at the same time as the CLP 2025 Annual Report in March 2026. Any assets that were operating and later sold during the year have been included in the reporting scope. In 2025, assets added to the reporting scope included Guanxian Wind Farm, Xundian III Wind Farm and its battery storage facilities, Hepu Solar Power Station and its battery storage facilities, and Yixing II Solar Power Station and its battery storage facilities. Taralga Wind Farm’s power purchase agreement ended in June.

Data management system

At present, the Group Operations Information System (GOIS) is used to report both asset-level and group-level non-financial data. To make data reporting more efficient, a new digital system is being developed for internal users. In addition, CLP has been using a new digital platform specifically for greenhouse gas (GHG) accounting, which helps measure, track, and manage GHG emissions. This platform simplifies the processes of data collection, analysis, and reporting, aiming for greater transparency and better management of data.

Validation and Changes to ESG Metric Disclosure

Periodic validation of the ESG metrics currently published ensures that CLP’s disclosures remain relevant, accurate and aligned with evolving industry standards. To support this commitment to transparency and improvement, CLP has assessed the materiality of CLP’s ESG metrics by conducting a comprehensive mapping of the metrics published in the 2024 Sustainability Report against specified reporting standards, ESG rating index requirements and our materiality assessment results. This exercise identified opportunities to streamline ESG metric disclosures and highlighted areas for enhancement to further improve reporting quality and compliance, thereby strengthening the clarity and readability of CLP’s sustainability-related disclosures.

As a result of the review exercise, several changes have been made to the data points included in the 2025 disclosure. These revisions are designed to maintain alignment with best practices and regulatory standards, with emphasis placed on the most relevant aspects of sustainability performance. Certain metrics have been removed from the 2025 disclosure, including legacy greenhouse gas emissions breakdowns for both the CLP Group’s generation and energy storage portfolio, as well as electricity sales by CLP Power Hong Kong. Specifically, carbon dioxide equivalent emission on equity basis, along with equity plus long-term capacity and energy purchase basis are retained, whereas carbon dioxide emission and operational control basis will be discontinued. In addition, disclosures relating to safety performance by region, various breakdown human resources-related statistics—such as employee retirement eligibility, regional headcount, contract types, turnover rates, new hires, employee training, gender distribution, age distribution, technical trainee intake, and average length of service — have either been restructured or removed from the current report.

In addition, new metrics have been introduced to maintain alignment with best practices and regulatory standards. These include:

• Percentage of gross global Scope 1 emissions covered under emissions-limiting regulations
• Percentage of gross global Scope 1 emissions covered under emissions-reporting regulations