Stream Ideas Group Limited — Environmental & Social Information 2021

Jun 28, 2021

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ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

2020-2021

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Environmental, Social And Governance Report

INTRODUCTION, ENVIRONMENTAL, SOCIAL AND GOVERNANCE POLICIES

Stream Ideas Group Limited (the “Company”), together with its subsidiaries, (the “Group” or “we”) is a wellestablished and leading advertising agency. The principal activity of the Group is to provide online advertising services to brand owners and advertising agencies, including social viral service, engager service, and mass blogging service. Its business primarily operates in Hong Kong, Taiwan, Malaysia, Indonesia, the Philippines and Singapore. The Group’s headquarters is located in Hong Kong and the Group has offices in Taiwan, Malaysia, Indonesia and the Philippines.

This Environmental, Social and Governance Report (the “ESG Report”) summarises the environmental, social and governance (“ESG”) initiatives, plans and performances of the Group and demonstrates its commitment to sustainable development.

The ESG Governance Structure

The Group has established an ESG working taskforce (the “Taskforce”), composed of staff from relevant departments, in which, full-time staff has been assigned to collect ESG relevant data and compile the ESG Report. The Taskforce would periodically report to the board of directors of the Company (the “Board”), assist in the assessment and identification of the risk management of the Group on various ESG aspects and whether the Group’s internal control system is effective and sufficient. The Taskforce is also responsible for reviewing the ESG performance of the Group, including environmental, labour practices, and other ESG aspects. Whilst the Board is responsible for setting the framework and objectives of its ESG strategies, the Taskforce is responsible for ensuring effective risk management and internal controls adopting the Board’s ESG Strategies.

SCOPE OF REPORTING

The ESG Report covers the Group’s business activities of offices in Hong Kong, Taiwan, Malaysia, Indonesia, the Philippines and Singapore, which represent the Group’s major sources of revenue. As the Group’s business in Singapore is handled by employees stationed in Malaysia’s office, the ESG key performance indicators (“KPI”) gathered in Malaysia’s operations also represent that of Singapore’s business. The ESG KPI data also include those gathered from the subsidiaries under the Group’s direct control. The Group will extend the scope of disclosures when and where applicable. The KPIs and the supplementary explanatory notes are shown in the ESG Report to establish benchmarks.

REPORTING FRAMEWORK

The ESG Report has been prepared in accordance with the Environmental, Social and Governance Reporting Guide (the “ESG Reporting Guide”) as set out in the Appendix 20 of the GEM Listing Rules of The Stock Exchange of Hong Kong Limited. Information relating to the corporate governance practices of the Group has been set out in the Corporate Governance Report on pages 31 to 41 of the Annual Report 2020–2021.

REPORTING PERIOD

The ESG Report describes the ESG activities, challenges and measures taken by the Group from 1 April 2020 to 31 March 2021 (the “Reporting Period”).

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STAKEHOLDER ENGAGEMENT

We have always maintained close relationships with our stakeholders and have always appreciated the opinions of our stakeholders regarding our business and ESG performance and development. Through utilising diversified engagement methods and communication channels, the Group was able to gather feedback from its key stakeholders, including but not limited to the government, investors, customers, partners, employees, as well as community and the public, to formulate its business and ESG strategies.

Stakeholders’ expectations and means of communication are as shown below.

Stakeholders	Expectations and Requirements	Expectations and Requirements	Means of Communication	Means of Communication
Government	•	Observance of laws and disciplines	•	Complying with relevant laws and
				regulations
	•	Payment of tax according to the
		applicable laws
Investors	•	Stable reporting of financial	•	Regular reporting of operating
		performance		information
			•	Financial reports
Customers	•	Providing excellent services	•	Setting up a variety of communication
				channels to understand customer
				needs
Partners	•	Maintaining good and fair business	•	Carrying out strategic cooperation
		dealings
Employees	•	Competitive salary and benefits	•	Establishing a sound system of
				employee management
	•	Fair promotion and development
			•	Strengthening communication
	•	Good and healthy working		between employees through multi-
		environment		channels
			•	Arranging employee training and
				development activities
Community and the public	•	Corporate social responsibility	•	ESG reports

We aim to collaborate with our stakeholders to improve our ESG performance and create greater value for the wider community on a continuous basis.

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MATERIALITY ASSESSMENT

In the preparation of the ESG Report, the management and relevant staff of the Group’s respective major operations have assisted in reviewing its operations, identifying relevant ESG issues and assessing the importance of related matters to our businesses and stakeholders. The Group has also issued a questionnaire in relation to the identified material ESG issues to collect information from relevant departments and business units of the Group.

The following is a matrix of the Group’s material ESG issues included in the ESG Report:

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The Group’s Materiality Matrix for the Reporting Period
High Recruitment, remuneration,
Anti-corruption promotion and dismissal
Customer services
Customer privacy
Training and development protection
Workplace health and safety
Energy consumption
Advertising guidelines
Greenhouse gas (”GHG”) emissions Community participation
Paperless office
Supply chain management
Low LEVEL OF SIGNIFICANCE OF ECONOMIC, ENVIRONMENTAL AND SOCIAL IMPACTS High
ASSESSMENTS AND DECISIONS
LEVEL OF INFLUENCE ON STAKEHOLDERS’
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During the Reporting Period, the Group has established appropriate and effective management policies and internal control systems on ESG issues. The Group confirmed that the disclosures in the ESG Report are in compliance with the requirements of the ESG Reporting Guide.

CONTACT US

The Group welcomes opinions and suggestions from its stakeholders. You can provide valuable feedbacks and suggestions for improvement in respect of the ESG Report or our performances in sustainable development by email at contact@stream-ideas.com .

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A. ENVIRONMENTAL

A1. Emissions

Due to our business nature as an online advertising service provider, we do not directly generate GHG emissions. Also, exhaust gas emissions and hazardous wastes are not generated during our business operations. Therefore, we consider these topics as immaterial to our business. However, we recognise the small amount of non-hazardous wastes we generate, and we are eager to address any potential indirect negative environmental impacts associated with our business operations.

In striving to create an environmentally sustainable business, we have integrated environmental consideration into our decision-making processes. We are also committed to raising our employee’s environmental awareness and complying with all relevant environmental laws and regulations.

The Group has also formulated relevant environmental protection policies to provide solid governance in managing and minimising the environmental impacts caused by our operations.

These policies encourage our staff to contribute towards sustainability of the business by adopting environmentally-friendly operation methods. Going forward, we will continue to enhance our environmental management strategies in monitoring and minimising the environmental impacts caused by our businesses in the coming years.

During the Reporting Period, the Group did not have any material non-compliance with the relevant environmental laws and regulations in the jurisdictions where the Group operates that have a significant influence on the Group’s operations, including but not limited to the Waste Disposal Ordinance, Air Pollution Control Ordinance, Noise Control Ordinance of Hong Kong, Waste Disposal Act of Taiwan, Environmental Quality Act of Malaysia, Law No. 32 of 2009 on Environmental Protection and Management of Indonesia, Clean Air Act of the Philippines and Environmental Protection and Management Act of Singapore.

Exhaust Gas Emissions

As the Group’s business does not include any factory processes nor does it involve the usage of fuel combustion vehicles, no exhaust gas is directly generated by the Group. Therefore the exhaust gas emissions are considered immaterial to the Group’s operation.

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GHG Emissions

The Group understands the impact of climate change and the urgency of reducing its GHG emissions. As such, the Group is determined to maintain the efforts in raising its employees’ awareness on environmental protection, and actively implement the Group’s environmental protection measures where possible.

As previously stated, the Group’s daily operations do not involve the use of fuel combustion vehicles, therefore it does not generate any direct GHG emissions (Scope 1). However, given the Group’s business nature, the principal GHG emissions of the Group are generated from purchased electricity (Scope 2). Due to the travel restrictions during the Reporting Period, GHG emissions from business air travels by the Group’s employees are minimal (Scope 3).

During the Reporting Period, the Group’s total GHG emission has decreased by approximately 53.19% due to the decrease in the electricity consumption for energy indirect GHG emissions (Scope 2) resulted from the decrease in business activities due to the COVID-19 pandemic. The summary of GHG emissions and its intensity were as follows:

		GHG	emissions
Indicator1	Unit	2021	2020
Direct GHG emissions (Scope 1)	tCO2e	–	–
Energy indirect GHG emissions (Scope 2) —
Electricity2	tCO2e	8.58	11.80
Other indirect GHG emissions (Scope 3) —
Business aircraft navigation	tCO2e	–	6.53
Total GHG emissions (Scope 1, 2 and 3)	tCO2e	8.58	18.33
Intensity of GHG emissions	tCO2e/HK$ million	0.373	0.74

Notes:

1. GHG emission data is presented in terms of carbon dioxide equivalent and are based on, but not limited to, “The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standards” issued by the World Resources Institute and the World Business Council for Sustainable Development, the latest released emission factors of CLP, the latest released emission factors of Malaysia’s regional power grid basis, the latest released emission factors of Taiwan’s regional power grid basis, “How to prepare an ESG Report — Appendix II: Reporting Guidance on Environmental KPIs” issued by The Stock Exchange of Hong Kong Limited, “Global Warming Potential Values” from the IPCC Fifth Assessment Report, 2014 (AR5).

2. Electricity consumption in Indonesia and the Philippines are not available due to the co-working arrangement adopted in the operation of the Group there.

3. During the Reporting Period, the Group had approximately HK$23,408,000 revenue in total. Unless specified otherwise, the data is also used for calculating other intensity data.

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Although we have a relatively small carbon footprint in comparison to other industries, we have adopted the following measures to further mitigate the energy indirect GHG emissions from electricity consumption in our operations and raise employees’ environmental awareness:

• Encouraging employee to avoid overtime working as much as possible and leave the office before 8pm;

• Requiring employees to turn off their computers’ power after work;

• Switching off lights during lunch hour;

• Keeping the air-conditioning temperature at 24 degrees Celsius in summer; and

• Encouraging employees to turn off the air-conditioners and open the windows for ventilation in winter.

As we recognise that electricity usage is the major source of our GHG emissions, additional measures related to reducing energy consumption are further elaborated in the sub-section headed “Energy Consumption” under the section headed “A2 use of Resources” below.

Sewage Discharge

Due to the Group’s business nature, we do not consume a significant volume of water in our business activities, and therefore our business activities did not generate material volume of discharged water during the Reporting Period. The majority of the water supply and discharge facilities are provided and managed by the property management company, and therefore water consumed is also considered sewage discharged.

Waste Management

Hazardous waste handling method

While no hazardous waste has been generated by the Group during the Reporting Period, we have established guidelines governing the management and disposal of hazardous wastes. In case there is any hazardous waste produced, we must engage a qualified chemical waste collector to handle such waste, which is in compliance with the relevant environmental laws and regulations.

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Non-hazardous waste handling method

The Group’s non-hazardous wastes were mainly generated from office operation, including wastes such as paper. To minimise the environmental impacts from non-hazardous wastes generated from our business operations, the Group has implemented a series of measures to guide employees in handling and minimising such wastes. The waste reduction measures are as follows:

• Using double-sided printing or photocopying wherever possible;

• Utilising electronic media for communication;

• Recycling one-sided printed paper;

• Avoiding single-use disposable items; and

• Placing “Green Message” reminders on office equipment.

During the Reporting Period, the total non-hazardous waste generated has increased by approximately 50% due to the expansion of reporting scope.

		Waste disposal amount	Waste disposal amount
Types of non-hazardous waste	Unit	2021	2020
Paper	tonnes	0.06	0.04
Total non-hazardous waste	tonnes	0.06	0.04
Intensity	tonnes/HK$ million	0.003	0.002

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A2. Use of Resources

The Group strives to optimise resource usage in its business operations and has taken proactive initiatives in promoting resource efficiency and adopting eco-friendly approaches in our operations. As an office-based company, the Group’s major resource consumption includes energy consumption and office paper consumption. We have established policies and initiatives to govern energy consumption, which will be set out in details below in this section. We have also noticed the potential environmental impacts brought about by the consumption of other natural resources, such as water consumption, related policies and initiatives are also implemented to mitigate such impacts.

Energy Consumption

With electricity consumption contributing to all of the Group’s energy consumption, the Group continues to look for new ways to optimise, integrate and use the resources efficiently with the support of the latest information science and technology, thereby achieving sustainable development. Relevant policies and initiatives on energy conservation have been developed to show our concern on energy efficiency. All employees must follow the adopted policies and measures in resource utilisation. Energy usage review is conducted regularly and targets to seek continuous improvement in the Group’s energy performance.

The Group also closely monitors the monthly consumption of electricity, water and other resources. Should any unexpected high electricity consumption occur, it will be investigated to find out the root cause, while corresponding preventive measures will be formulated and implemented. During the Reporting Period, the Group has implemented the following measures related to mitigating emissions:

• Switching off unnecessary lightings and electrical appliances when not in use; and

• Setting all printers, photocopiers and computers to energy saving mode.

During the Reporting Period, the electricity consumption amount has decreased by approximately 20.29%. This is mainly resulted from the decrease in business activities due to the outbreak of COVID-19 pandemic and that some employees are required to work from home instead of working in the office. During the Reporting Period, the energy consumption of the Group and its intensity were as follows:

		Energy	consumption
Types of energy	Unit	2021	2020
Direct energy consumption —	kWh	–	–
fuel consumption
Indirect energy consumption —	kWh	17,903.00	22,459.00
electricity consumption4
Total energy consumption	kWh	17,903.00	22,459.00
Energy consumption intensity	kWh/HK$ million	764.82	905.79

Note:

1. The electricity consumption only includes Hong Kong, Malaysia and Taiwan offices. The actual electricity consumption of Indonesia and the Philippines offices are not available due to the co-working space arrangement adopted in those offices, and there is no office located in Singapore.

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Water Consumption

Water consumed by the Group is mainly used for the daily needs of employees and to fulfil basic business operation. The Group endeavours to drive behavioural change and encourages all employees to adopt a habit of water conservation. We have been strengthening our water-saving promotion. Water saving reminders are posted in the office to remind and guide our employees to use water reasonably.

Since our principal business operation is the provision of online advertising services, we do not consume significant amount of water in our business activities. The majority of the water supply facilities are provided and managed by property management company, so the procurement of suitable water sources is not relevant to the Group.

During the Reporting Period, the water consumption has increased by approximately 2.82% due to the expansion of reporting scope and increased frequency of office cleaning in light of COVID-19 epidemic.

		Waste disposal amount	Waste disposal amount
Water consumption	Unit	2021	2020
Water consumed	Cubic meter	3.64	3.54
Water consumption intensity	Cubic meter	0.16	0.14

Use of Packaging Materials

As the principal business of the Group is providing online advertising service, we did not consume any packaging materials for product packaging during the Reporting Period.

A3. The Environment and Natural Resources

Although the core business of the Group has limited impact on the environment and natural resources, the Group strives to make an ongoing commitment towards good corporate social responsibility. The Group recognises the importance of minimising the negative environmental impacts generated by its business operations, and is devoted to achieve sustainable development through generating long-term values to the community and our stakeholders. The Group also attaches great importance to adopting industrial best practices and regularly assesses the environmental risks of our business, adopts preventive measures to reduce potential risks and ensures compliance with relevant laws and regulations.

Paperless Office

In order to reduce paper usage, the Group strongly advocated paperless office operations. All offices are operated in the electronic system as far as possible to reduce the consumption of office paper. We also encourage electronic medium for communications within the office and with suppliers.

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B. SOCIAL

B1. Employment

The Group highly values its employees as it regards its human resources as the cornerstone of its continuous success. As such, the Group has always adopted a people-oriented management approach to maximise the full potential of employees. The Group has also formulated employment policies, covering recruitment, compensation, promotion, working hours and rest periods, diversity and equal opportunities, etc. We review these policies and our employment practices periodically to ensure continuous improvements in our employment standards.

During the Reporting Period, the Group was not aware of any material non-compliance with employment-related laws and regulations in the jurisdictions where the Group operates that have a significant impact on the Group, including but not limited to the Employment Ordinance of Hong Kong, Labour Standards Act of Taiwan, Employment Act 1955 of Malaysia, Law No. 13 of 2003 concerning Manpower of Indonesia, Labour Code of the Philippines and Employment Act of Singapore.

As at 31 March 2021, the Group had 35 employees in total, of which 33 of them are full-time employees while the other 2 are part-time employees. Breakdown of the staff by different categories are as follows:

Breakdown of the Group’s employees by gender

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Breakdown of the Group’s
employees by education level
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Female, 21
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Male, 14
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Diploma, 1
Bachelor or above, 34
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Breakdown of the Group’s employees by age group

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Aged 51 or above, 0 Aged 41–50, 0
Aged 31–40, 12
Aged 25 or below, 10
Aged 26–30, 13
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Breakdown of the Group’s
employees by geographical region
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The Philippines, 2
Singapore, 0
Indonesia, 2
Hong Kong, 14
Malaysia, 9
Taiwan, 8
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The turnover rate for the Reporting Period were as follows:

Categories	Turnover employee	Turnover rate
By gender
Male	2	14.29%
Female	2	9.52%
By age group
Aged 25 or below	2	20.00%
Aged 26–30	1	7.69%
Aged 31–40	1	8.33%
Aged 41–50	–	–
Aged 51 or above	–	–
By geographical regions
Hong Kong	1	7.14%
Taiwan	2	25.00%
Malaysia	1	11.11%
Indonesia	–	–
The Philippines	–	–
Recruitment, Remuneration, Promotion and Dismissal

The Group adopts an open, fair and just principle and considers candidates based on their merits, instead of age, gender, and ethnic background during recruitment process. We have also established clear human resources policies stipulating the processes of recruitment, termination and payroll management, etc. We strictly comply with all relevant laws and regulations and strive to provide all employees with benefits they should be entitled to.

The Group has developed a series of sound employment rules and regulations with clear provisions of the rights and obligations of the employees in the Employee Handbook. The Employee Handbook stipulates the daily working hours of employees, with office hours in Hong Kong and Malaysia offices being 10am to 6pm, including an one-hour lunch break. Employees work for 7 hours per day, with an average of 35 hours per week. The daily working hours of employees in Taiwan office are 10am to 6:30pm, including an one-hour lunch break. Taiwan employees work for 7.5 hours per day, with an average of 37.5 hours per week. Employees in different offices are also entitled to statutory holidays and annual leave benefits according to the laws and regulations of the relevant jurisdiction.

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Employees’ benefits of various branches of the Group are as follows:

• Hong Kong Office: The Group provides a defined contribution to the Mandatory Provident Fund (“MPF”) as required under the MPF Schemes Ordinance for our eligible employees in Hong Kong.

• Taiwan Office: The Group has participated in and contributed to the pension scheme as registered under the Labour Pension Act in Taiwan.

• Malaysia Office: The Group participates in the mandatory employee provident fund in accordance with the Employees Provident Fund Act 1991 providing for the retirement benefits for all employees who are Malaysian citizens.

• Indonesia Office: The Group has participated in and contributed to the pension fund in accordance with the relevant employment laws and regulations in Indonesia.

• The Philippines Office: The Group has contributed to the Social Security System as required by the relevant employment laws and regulations in the Philippines.

All housing, medical and other allowances will be proposed by Local General Manager and approved by another General Manager.

Communication Channels

The Group has also adopted an open and willing attitude when communicating with its employees. Employees are encouraged to exchange information, ideas and views about matters of mutual interest and concern through both formal and informal channels. Management will review the survey results and implement corresponding improvement actions.

Diversity, Equal Opportunities and Anti-discrimination

The Group believes in the value of diversity and strives to create and maintain an inclusive and collaborative workplace culture in which all employees can thrive. We are dedicated to providing equal opportunities in all aspects of employment and maintaining a workplace that is free from discrimination, physical or verbal harassment against any individual on the basis of race, religion, colour, gender, physical or mental disability, age, place of origin, marital status and sexual orientation. Employees are welcome to report any suspected cases to protect the rights and interests of each employee. We have zero tolerance on sexual harassment or abuse in the workplace in any forms.

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B2. Health and Safety

Due to its business nature, the Group’s business activities do not pose any significant threats to the health and safety of employees. Nonetheless, the Group is eager to protect and safeguard the health and safety of its employees and has established a comprehensive health and safety policy to guide employees into avoiding potential health risks. We have also continued to invest sufficient resources and devote efforts to maintain and enhance safety management so as to mitigate health and safety risks.

During the Reporting Period, the Group has not recorded any work-related fatalities nor lost days due to work injury. Furthermore, the Group was not aware of any material non-compliance with the health and safety-related laws and regulations in the jurisdictions where the Group operates that have a significant impact on the Group, including but not limited to Occupational Safety and Health Ordinance of Hong Kong, Occupational Safety and Health Act of Taiwan, Occupational Safety and Health Act of Malaysia, Law No.1 of 1970 on Occupational Safety of Indonesia, Occupational Safety and Health Standards Act of the Philippines and Workplace Safety and Health Act of Singapore.

Workplace Health and Safety

Regarding workplace health and safety, first aid boxes are available at readily accessible locations in the offices. Treatment for minor injuries can be obtained on request to the supervisor in charge at the site of the first aid box nearest to the place of the accident. Employees who suffer from injury arising out of and in the course of employment are entitled to compensation in accordance with the relevant laws.

Fire safety measures in certain buildings or installations are also regulated in the Employee Handbook which contains guidelines assisting employees to take proper immediate actions when discovering a fire. Fire drills are conducted to provide employees an opportunity to rehearse emergency procedures in a safe environment and ensure employees can evacuate quickly and safely in the event of a fire.

Given the increased frequency of extreme weather events, adverse weather situation is becoming an increasingly alarming threat towards the health and safety of our employees. As such, the Group’s Employee Handbook has included clear arrangements for adverse weather. For example, under adverse weather situation including typhoon and black rainstorm warning in Hong Kong, employees will be allowed to return home and those with particular travelling problems may be released earlier at the discretion of their head of department when the Hong Kong Observatory makes the announcement of possible hoisting of typhoon warning signal No.8 or Black Rainstorm Warning.

Employees are welcome to provide feedbacks on ways to improve the workplace safety and report any potential hazards that may lead to injury or danger. We emphasise the importance of strict compliance with safety requirements to our employees, and endeavour to enhance their awareness on health and safety issue.

Response to COVID-19

With the outbreak of the COVID-19 pandemic, the Group is highly conscious of the potential health and safety impacts brought to its employees. Apart from complying with the health and safety measures of the local governments, the Group has also enhanced environmental hygiene to ensure a healthy and safe working environment. For example, stringent temperature screenings have been conducted before employees are allowed to enter the Group’s office and warehouses. To reduce the risk of cross infection, the Group has also ensured sufficient disinfection supplies such as face masks and hand sanitisers are available in our offices, and that work from home arrangement is allowed to protect the health of our employees.

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Furthermore, the Group has divided its employees into team A and team B and required them to go to office on separate days so as to minimise the amount of employees working in the office at a time to prevent the office being overcrowded and to lower the chance of cross infection.

B3. Development and Training

Training and Development

The Group’s success is largely dependent on the skills, ability and dedication of its employees. We believe that nurturing talents and polishing the skills of our human capital is crucial in leading us to excellence. This is achieved through development of training strategy that focuses on creating values and serving the needs of our customers, talents and society. Therefore, we encourage our employees to attend trainings and obtain further professional qualifications.

In order to keep up with the latest industry trend and dynamic development in the current market, our Employee Handbook stipulates that the Group must encourage each employee to develop his/her own training objectives while sales staffs are expected to stay up to date with latest advertising market trends by conducting regular research. The Group will provide suitable training and development opportunities to assist employees to meet their training objectives as well as achieving business goals, specifically for sales team, customer service and administration team, finance team, and IT team. New employees are required to attend an orientation programme within the first week of employment. The programme will provide information on the Group’s structure, mission and business model, employee’s role in contributing to business success and objective, as well as office procedures.

B4. Labour Standards

Prevention of Child and Forced Labour

The Group strictly complies with local laws and regulations of the jurisdictions where the Group operates during its recruitment process and stands firmly against any forms of child and forced labour.

During recruitment, the Human Resources Department collects personal data of suitable candidates to assist in the selection and verification process, and to ensure no child labour are recruited.

To further ensure all employees are treated fairly, overtime working is on a voluntary basis. Also, compensation is provided for overtime working with prior approval obtained from respective supervisor. If violation is involved, it will be dealt with in the light of the circumstances.

During the Reporting Period, the Group was not aware of any material non-compliance with child and forced labour-related laws and regulations of the jurisdictions where the Group operates that have a significant impact on the Group, including but not limited to the Employment Ordinance of Hong Kong, Labour Standards Act of Taiwan, Employment Act 1955 of Malaysia, Law No. 13 of 2003 concerning Manpower of Indonesia, Labour Code of the Philippines and Employment Act of Singapore.

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B5. Supply Chain Management

Supply Chain Management

The Group believes that maintaining healthy relationships with suppliers and partners are critical in ensuring business continuity. Therefore, the Group regularly conducts careful evaluations and assessments on all its suppliers to ensure all suppliers has met our standards and requirements regarding quality, environment and safety. The Group has also formulated relevant procurement policies and procedures to manage its suppliers and such policies and procedures are reviewed annually.

As at 31 March 2021, the Group had a total of 164 suppliers. The Group has set clear requirements on selection and management of suppliers to ensure standardised management and proper selection of suppliers and effective control over operational risks resulting from improper selection, unreasonable method or fraudulent practice of suppliers.

The Group‘s suppliers by geographical region

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The Philippines, 7 Singapore, 0
Indonesia, 11
Malaysia, 30
China (Including
Hong Kong
and Taiwan), 116
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In order to manage the progress and quality of work conducted by our suppliers, we have set up standards for our suppliers through the JAG Procurement Policies and Procedures so as to establish procedures for the Group for the procurement of supplies such as cash coupons, expendable properties, equipment, and other services. We have also established a database of suppliers, which includes the basic information of suppliers, the types of products or services they provide, the types of suppliers and the supply prices and, if applicable, the result of the Group’s long-term follow-up assessment. Our managers and project coordinators conduct regular reviews with the appointed suppliers.

Fair and Open Procurement

The Group has formulated policies to ensure that the supplier selection process is conducted in an open and fair manner, such that all suppliers are subject to the same set of assessment standards. The Group does not have differentiated or discriminated treatment on certain suppliers. Furthermore, it would strictly monitor and prevent all kinds of business bribery; and employees or personnel having any interest relationship with the supplier should not be involved in the relevant business activity.

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Environmental, Social And Governance Report

B6. Product Responsibility

As an online marketing service provider, customers’ satisfaction and service quality are of paramount importance. The Group has therefore set up a quality management system applicable to all operation related departments to provide quality assurance to our deliverables. Regular internal audits on the effectiveness and level of compliance of quality management system are carried out on an annual basis. Moreover, management review meeting is conducted at least once a year to ensure the stability adequacy and effectiveness of the quality management system.

During the Reporting Period, there was no product recall for safety and health reasons. Also, there were no significant products and serviced related complaints received.

During the Reporting Period, the Group was not aware of any incidents of non-compliance with applicable laws and regulations in respect of advertising, labelling and privacy matters relating to products and services provided in the jurisdictions where the Group operates, that have a significant impact on the Group, including but not limited to the Personal Data (Privacy) Ordinance of Hong Kong, Personal Information Protection Act of Taiwan, Personal Data Protection Act of Malaysia, Law No. 8 of 1999 on Consumer Protection of Indonesia, Data Privacy Act of the Philippines, and Personal Data Protection Act of Singapore.

Customer Privacy Protection

As our business operations involves the collection of the confidential information of our clients and employees, ensuring customer privacy protection is vital to reputation of the Group. The Group therefore seeks to protect our members’ information and accounts by implementing data security measures such as encryption, passwords and firewalls, etc. Our employees are prohibited to use the personal information of our members for purposes which are not related to the maintenance of their accounts, unless proper prior consent has been obtained. Except our executive directors, our employees cannot access the personal information of our members outside of our offices. The Group provides our employees only the non-personal information such as the number of times their advertisements have been clicked. We do not sell, rent or otherwise share the personal information of our members with any third parties without their prior consent. Besides, the Group adopts security policies and measures, including encryption technology, data backup and recovery system to further protect members’ personal information. As stipulated in our Privacy Policy, we make sure that the processing of personal data for marketing purposes, including direct marketing and use of CRM-systems, fulfil the requirements of the applicable law. Furthermore, each of our external websites includes an online privacy statement and procedures for fulfilling the requirements of the applicable law.

Customer Services

To provide a pleasant user experience for our customers, the Group has long established a set of procedures to handle customers’ feedbacks or complaints in a professional manner. Customers’ information will be recorded and enquiries or complaints cases received will be transferred to the related department for further handling. Reviews on feedback or complaints will be conducted upon receipt, and action plans are in place promptly to address the identified issues. Customers’ satisfaction is evaluated after the cases are settled, and feedbacks or complaints will be circulated to management if necessary.

Protection of Intellectual Property Rights

The Group registered a trademark of the Company logo and branded our businesses by using “JAG” as its brand name in Hong Kong, Singapore, Taiwan, and Malaysia. For any infringement of our intellectual property, we will urge infringers to cease such action. The Human Resources Department of the Group will take further action if infringement continues.

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Environmental, Social And Governance Report

Advertising Guidelines

The Group has formulated clear guidelines on advertising for our employees to follow so as to standardise its sales procedures. Sales procedures ranging from briefing, service recommendation, quotation and information check, confirmation, campaign set up and testing, campaign launch, etc. are clearly listed in the related policies. This ensures proper authorization and recognition on sales.

B7. Anti-corruption

The Group stands firmly against corruption, fraud and all other unethical violations. We continue to uphold integrity, honesty and fairness in the way we conduct businesses, while expecting and enforcing our policies to ensure all employees shall comply with the relevant laws and regulations.

During the Reporting Period, the Group was not aware of any material non-compliance with the relevant laws and regulations in respect of bribery, extortion, fraud and money laundering in the jurisdictions where the Group operates that have a significant impact on the Group, including but not limited to the Prevention of Bribery Ordinance of Hong Kong, Anti-Corruption Act of Taiwan, Anti-Corruption Commission Act 2009 of Malaysia, Law No. 31 of 1999 on the Eradication of the Criminal Act of Corruption of Indonesia and Anti-graft, Corrupt Practices Act of the Philippines and Prevention of Corruption Act of Singapore. There were also no concluded legal cases regarding corrupt practices brought against the Group or its employees during the Reporting Period.

Anti-corruption

The Group’s Anti-corruption Policy and Code of Conduct as set out under the Employee Handbook detailed the basic standards of expected conducts from all employees and the Group expects and endeavour to ensure absolute compliance from employees. Any incidents that may have conflict between their personal interest and the Group’s interest in dealing with suppliers, consumers and all other organizations doing or seeking to do business with the Group or any subsidiaries or associates should be avoided. Employees should not offer, solicit or accept anything of material value to or from their colleagues, customers, suppliers or other business partner of the Group. Gifts or favours of a token nature or generally available to others are however acceptable. Incidents or suspected cases of corruption, theft, fraud and embezzlement must be reported to management through their department manager or the Human Resources Department.

The Group has zero tolerance towards any fraudulent behaviours. Therefore, should any employee be found to have violated the Anti-corruption Policy and the Code of Conduct, they will be subject to disciplinary actions after a thorough investigation taken by the management. Disciplinary actions include verbal or written warnings and dismissal. The management will conduct an investigation and report to the police or ICAC if and when appropriate. Employees are required to sign the Employee Handbook annually in January of each year to acknowledge that they comply with the guides and all policies and procedures of the Group.

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B8. Community Investment

The Group is committed towards driving positive change in the communities where it operates and fostering a sense of social responsibility within the Group’s structure. As part of our strategic development, we aim to continue to make contributions to the society through social participation to demonstrate our corporate citizenship.

Community Participation

The Group’s members can choose to use their earned JAG points to donate to UNICEF. If they choose to do so, we will donate on their behalf to UNICEF. During the Reporting Period, the Group has received 7 requests from its Malaysian members and 21 requests from its Hong Kong members, resulting in a total donation of approximately HK$3,000 to UNICEF Malaysia and UNICEF Hong Kong.

To have a better understanding of the needs in the society and to strengthen the connection with local communities, we regularly communicate with local charities. We have also encouraged our employees to participate in community services and suggested areas of contribution based on their personal experiences in the community.

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THE ESG REPORTING GUIDE CONTENT INDEX OF THE STOCK EXCHANGE OF HONG KONG LIMITED

Subject Areas, Aspects, General Disclosures and KPIs	Description	Section/Declaration
Aspect A1: Emissions
General Disclosure	Information on: (a) the policies; and (b) compliance with relevant laws and regulations that have a significant impact on the issuer relating to Exhaust Gas and GHG emissions, discharges into water and land, and generation of hazardous and non-hazardous waste.	Emissions
KPI A1.1	The types of emissions and respective emissions data.	Emissions — Exhaust Gas Emissions; GHG Emissions; Waste Management; Sewage Discharge
KPI A1.2	GHG emissions in total (in tonnes) and intensity.	Emissions — GHG Emissions
KPI A1.3	Total hazardous waste produced (in tonnes) and intensity.	Emissions — Waste Management (Not applicable — Explained)
KPI A1.4	Total non-hazardous waste produced (in tonnes) and intensity.	Emissions — Waste Management
KPI A1.5	Description of reduction initiatives and results achieved.	Emissions — Exhaust Gas Emissions; GHG Emissions
KPI A1.6	Description of how hazardous and non-hazardous wastes are handled, reduction initiatives and results achieved.	Emissions — Waste Management

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Subject Areas, Aspects, General Disclosures and KPIs	Description	Section/Declaration
Aspect A2: Use of Resources
General Disclosure	Policies on the efficient use of resources, including energy, water and other raw materials.	Use of Resources
KPI A2.1	Direct and/or indirect energy consumption by type in total and intensity.	Use of Resources — Energy Consumption
KPI A2.2	Water consumption in total and intensity.	Use of Resources — Water Consumption
KPI A2.3	Description of energy use efficiency initiatives and results achieved.	Use of Resources — Energy Consumption
KPI A2.4	Description of whether there is any issue in sourcing water that is fit for purpose, water efficiency initiatives and results achieved.	Use of Resources — Water Consumption
KPI A2.5	Total packaging material used for finished products (in tonnes) and with reference to per unit produced.	Use of Resources — Use of Packaging Materials (Not applicable — Explained)
Aspect A3: The Environment and Natural Resources
General Disclosure	Policies on minimising the issuer’s significant impact on the environment and natural resources.	The Environment and Natural Resources
KPI A3.1	Description of the significant impacts of activities on the environment and natural resources and the actions taken to manage them.	The Environment and Natural Resources — Paperless Office

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Subject Areas, Aspects, General Disclosures and KPIs	Description	Section/Declaration
Aspect B1: Employment
General Disclosure	Information on: (a) the policies; and (b) compliance with relevant laws and regulations that have a significant impact on the issuer relating to compensation and dismissal, recruitment and promotion, working hours, rest periods, equal opportunity, diversity, anti-discrimination, and other benefits and welfare.	Employment
KPI B1.1	Total workforce by gender, employment type, age group and geographical region.	Employment
KPI B1.2	Employee turnover rate by gender, age group and geographical region.	Employment
Aspect B2: Health and Safety
General Disclosure	Information on: (a) the policies; and (b) compliance with relevant laws and regulations that have a significant impact on the issuer relating to providing a safe working environment and protecting employees from occupational hazards.	Health and Safety
KPI B2.1	Number and rate of work-related fatalities.	Health and Safety
KPI B2.2	Lost days due to work injury.	Health and Safety
KPI B2.3	Description of occupational health and safety measures adopted, and how they are implemented and monitored.	Health and Safety

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Subject Areas, Aspects, General Disclosures and KPIs	Description	Section/Declaration
Aspect B3: Development and Training
General Disclosure	Policies on improving employees’ knowledge and skills for discharging duties at work. Description of training activities.	Development and Training
Aspect B4: Labour Standards
General Disclosure	Information on: (a) the policies; and (b) compliance with relevant laws and regulations that have a significant impact on the issuer relating to preventing child and forced labour.	Labour Standards
KPI B4.1	Description of measures to review employment practices to avoid child and forced labour.	Labour Standards
KPI B4.2	Description of steps taken to eliminate such practices when discovered.	Labour Standards
Aspect B5: Supply Chain Management
General Disclosure	Policies on managing environmental and social risks of the supply chain.	Supply Chain Management
KPI B5.1	Number of suppliers by geographical region.	Supply Chain Management
KPI B5.2	Description of practices relating to engaging suppliers, number of suppliers where the practices are being implemented, and how they are implemented and monitored.	Supply Chain Management

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Subject Areas, Aspects, General Disclosures and KPIs	Description	Section/Declaration
Aspect B6: Product Responsibility
General Disclosure	Information on: (a) the policies; and (b) compliance with relevant laws and regulations that have a significant impact on the issuer relating to health and safety, advertising, labelling and privacy matters relating to products and services provided and methods of redress.	Product Responsibility
KPI B6.1	Percentage of total products sold or shipped subject to recalls for safety and health reasons.	Product Responsibility
KPI B6.2	Number of products and service related complaints received and how they are dealt with.	Product Responsibility
KPI B6.3	Description of practices relating to observing and protecting intellectual property rights.	Product Responsibility
KPI B6.4	Description of quality assurance process and recall procedures.	Product Responsibility
KPI B6.5	Description of consumer data protection and privacy policies, and how they are implemented and monitored.	Product Responsibility

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Subject Areas, Aspects, General Disclosures and KPIs	Description	Section/Declaration
Aspect B7: Anti-corruption
General Disclosure	Information on: (a) the policies; and (b) compliance with relevant laws and regulations that have a significant impact on the issuer relating to bribery, extortion, fraud and money laundering.	Anti-corruption
KPI B7.1	Number of concluded legal cases regarding corrupt practices brought against the issuer or its employees during the reporting period and the outcomes of the cases.	Anti-corruption
Aspect B8: Community Investment
General Disclosure	Policies on community engagement to understand the needs of the communities where the issuer operates and to ensure its activities take into consideration the communities’ interests.	Community Investment
KPI B8.1	Focus areas of contribution (e.g. education, environmental concerns, labour needs, health, culture, sport).	Community Investment
KPI B8.2	Resources contributed (e.g. money or time) to the focus area.	Community Investment

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