Web3 Meta Limited — Environmental & Social Information 2021

Dec 30, 2021

CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE "STOCK EXCHANGE")

GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks of investing in such companies and should make the decision to invest only after due and careful consideration.

Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk that securities traded on GEM may be more susceptible to high market volatility than securities traded on the Main Board and no assurance is given that there will be a liquid market in the securities traded on GEM.

This report, for which the directors (the "Directors") of Million Stars Holdings Limited (the "Company") collectively and individually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing of Securities on GEM of the Stock Exchange (the "GEM Listing Rules") for the purpose of giving information with regard to the Company. The Directors, having made all reasonable enquiries, confirm that to the best of their knowledge and belief the information contained in this report is accurate and complete in all material respects and not misleading or deceptive, and there are no other matters the omission of which would make any statement herein or this report misleading.

香港聯合交易所有限公司(「聯交所」)GEM特色

GEM的地位,乃為相比起其他在聯交所上市的公司帶有較高投資風險的中小型公司提供一個上市的市場。有意投 資的人士應了解投資於該等公司的潛在風險,並應經過審慎周詳的考慮後方作出投資決定。

由於GEM上市公司一般為中小型公司,在GEM買賣的證券可能會較於主板買賣之證券承受較大的市場波動風險, 同時無法保證在GEM買賣的證券會有高流通量的市場。

本報告的資料乃遵照《聯交所GEM證券上市規則》(「GEM上市規則」)而刊載,旨在提供有關萬星控股有限公司(「本 公司」)的資料;本公司的董事(「董事」)願就本報告的資料共同及個別地承擔全部責任。各董事在作出一切合理查 詢後,確認就其所知及所信,本報告所載資料在各重要方面均屬準確完備,沒有誤導或欺詐成分,且並無遺漏任 何其他事項,足以令致本報告所載任何陳述或本報告產生誤導。

ABOUT THIS REPORT

This Environmental, Social and Governance ("ESG") Report (the "Report") aims to describe the system construction and performances of Million Stars Holdings Limited (the "Company" or "Million Stars") and its subsidiaries (the "Group" or "we/us") in fulfilling environmental and social responsibilities. This Report is published on the websites of The Stock Exchange of Hong Kong Limited (the "Stock Exchange") (www.hkexnews.hk) and the Company (www.millionstars.hk).

SCOPE OF REPORTING

The Group principally provides internet advertising services to different customers in Hong Kong and mainland China. Given the impact of the COVID-19 pandemic in 2020, the Group made proactive adjustments and response and concentrated business operations in the Group's office located in Nanjing of China (the "Nanjing Office"). Therefore, the Report covers operations of the Nanjing Office, where the Group's core internet business was carried out.

The Report describes the Group's ESG performances during the financial year from 1 July 2020 to 30 June 2021 (the "Year").

REPORTING STANDARD

This Report is prepared in accordance with the Environmental, Social and Governance Reporting Guide (the "Guide") as set out in Appendix 27 to the Listing Rules of the Stock Exchange on the basis of the four reporting principles (i.e. materiality, quantitative, balance and consistency). A complete content index is appended in the last chapter of this Report for easy comprehension with reference to the Guide.

關於本報告

本環境、社會及管治報告(「本報告」)旨在闡述 萬星控股有限公(「本公司」、「公司」或「萬星」) 及其附屬公司(「本集團」、「集團」或「我們」)在 履行環境與社會責任方面的制度建設和績效表 現。並同時刊載於香港聯合交易所有限公司 (「聯交所」)網站(www.hkexnews.hk)及本公司 網站(www.millionstars.hk)。

匯報範圍

本集團主要於香港及中國大陸地區為不同客戶 提供互聯網廣告投放服務。於二零二零年,因 應COVID-19疫情的影響,本集團積極作出調整 及應對,將業務統一於本集團位於中國南京的 辦公室(簡稱「南京辦公室」)運作。故此,本報 告覆蓋代表本集團的核心互聯網業務的南京辦 公室的營運。

本報告匯報本集團在二零二零年七月一日至二 零二一年六月三十日之財政年度內(「本年度」) 之環境、社會及管治表現。

報告準則

本報告遵循聯交所上市規則附錄二十七中的《環 境、社會及管治報告指引》(「《指引》」)編寫,並 按照四項匯報原則 — 重要性、量化、平衡及一 致性,作為編寫報告的基礎。本報告最後一章 附有完整索引,以便讀者按《指引》閱讀本報告。

REPORTING PRINCIPLES

In line with the Guide, the Report has applied the following principles:

Materiality: In order to identify and assess major issues that have an impact on business stakeholders, we also conducted materiality assessment surveys through multiple ways of extensive communication with business stakeholders to determine factors that have a significant impact on the sustainable development of the Group.

Quantitative: The Report would perform annual performance comparison with suitable quantitative data recorded and estimated by relevant departments of the Group when applicable. In order to ensure the accuracy of the environmental key performance indicators, the Group has adopted the national and international standards such as guidelines issued by the National Development and Reform Commission of the People's Republic of China, ISO 14064-1 and Greenhouse Gas Protocol, as calculation standards.

Balance: We aim to keep our report balanced and make fair disclosures on critical aspects of our performance, both in terms of progress made and on-going challenges that we are dealing with. The information in this Report mainly comes from internal statistical reports, documents and communication documents.

Consistency: We have reported in accordance with the Environmental, Social and Governance Reporting Guide issued by the Hong Kong Stock Exchange. If there are any changes that may affect the comparison with previous reports in future, the Group will add remarks to the corresponding content of upcoming reports.

FEEDBACK

The Group welcomes stakeholders' feedback on our ESG approach and performance. Please share your views with us via the following contact methods.

Address: Room 907B, 9/F, Empire Centre, 68 Mody Road, Tsim Sha Tsui, Kowloon, Hong Kong

Tel: (852) 3589 6590

Fax: (852) 3586 9060

E-mail: info@millionstars.hk

匯報原則

本報告依循ESG報告指引,應用以下原則:

重要性:為識別及評估對業務有關人士有影響 的重大事宜,我們還透過多項與業務有關人士 的溝通活動,進行重要性評估調查,以釐定對 本集團可持續發展有重大影響的因素。

量化:本集團的相關部門對量化資料作出紀錄 及估算,在可行情況下,本報告會對適當的量 化資料進行年度績效比較。為確保環境關鍵績 效指標的準確性,本集團採納中華人民共和國 國 家 發 展 和 改 革 委 員 會 發 佈 的 指 南、ISO 14064–1及溫室氣體盤查議定書等國家及國際 標準作為計算標準。

平衡性:我們的目標是維持報告平衡,並就集 團表現最關鍵方面的進度及持續挑戰作出公平 披露。本報告的資料主要來自內部的統計報 告、文檔及溝通文件。

一致性:我們遵循「香港聯交所環境、社會及 管治報告指引」進行匯報。未來若有任何可能 影響與過往報告作比較的變更,本集團會於報 告相應內容加入註解。

意見反饋

本集團歡迎各持份者就我們的環境、社會及管 治方法及表現提供意見,請用以下的聯絡方式 與我們分享您的意見。

• 地址:香港九龍尖沙咀麼地道68號帝國中心 9樓907B室
• 電話:(852) 3589 6590
• 傳真:(852) 3586 9060
• 電郵:info@millionstars.hk

THE BOARD'S ESG STATEMENT

The management of Million Stars stays committed to incorporating corporate social responsibilities into business operations. The Board accepts full responsibility for the sustainability of the Group, including formulating strategies, overseeing the Company's ESG performance and relevant risks, and approving the Report. The Report has been confirmed and approved by the Board in September 2021.

The Board believes that risk management is essential to the Group's efficient and effective operation. The Group's management assists the Board in periodic evaluation of principal risks exposed to the Group and estimation made for the uncertainties; and participates in formulating appropriate risk management and internal control measures for the purpose of ongoing monitoring of such risks and assessing the appropriateness of such estimations.

The directors will also regularly review the implementation effectiveness of the systems and whether they cover major control measures, including operations team management, business development and planning, occupational health and safety, finance, risk management and investor relations. Representatives from other business functions are also involved, such as legal and policy; innovation; safety, health and environmental protection; and human resources units. Meanwhile, the Board also launches or formulates strategic sustainable development projects and carries out strategic discussions on emerging opportunities and challenges.

We strive to create long-term value for all stakeholders, and in this regard, we listen attentively to their opinions and feedback, and anticipate their needs and expectations. During the Year, the Group conducted interviews and questionnaires for the management and internal and external stakeholders of the Group to understand their views towards the sustainable development of the Group, and also take such opportunity to identify ESG issues that are material to the Group's operations and stakeholders, which facilitated us to understand and evaluate the Group's ESG performance and formulate relevant strategies.

董事會的環境、社會及管冶聲明

萬星的管理層致力將企業社會責任融入業務營 運之中。我們的董事會肩負起本集團可持續發 展事宜的全部責任,包括制定策略,監督本公 司的環境、社會及管治表現及相關風險,以及 審批本報告。本報告已於二零二一年九月獲董 事會確認及批准。

董事會認為,風險管理對於本集團有效運營而 言屬必要。本集團管理層協助董事會定期評估 本集團所面臨的主要風險,並就不確定因素作 出估計;參與制定適當風險管理及內部監控措 施,以持續監控有關風險及評估有關估計的適 當性。

董事亦會定期檢討系統的實施成效及涵蓋重大 監控措施,包括營運團隊管理、業務發展及規 劃、職業健康和安全、財務、風險管理和投資 者關係。其餘的業務職能亦有參與其中,包括 法律及政策、創新、安全健康與環境、人力資 源等各業務單位代表。同時,董事會亦啟動或 制定策略性的可持續發展項目,並就新出現的 機遇和挑戰進行策略性討論。

我們致力為各持份者創造長遠的價值,為此我 們用心聆聽彼等的意見及回饋,預見他們的需 求及期望。本年度,本集團為管理層及本集團 的內外持份者分別進行訪談及問卷調查,瞭解 管理層及持份者對本集團可持續發展的意見; 並藉此識別對本集團營運及持份者而言屬重大 的環境、社會及管治議題,幫助我們瞭解、評 估本集團的環境、社會及管治表現及制定相關 策略。

THE BOARD'S ESG STATEMENT (Continued)

In the pursuit of business development, the Group is dedicated to improving its business operation management. As the Group's operations are primarily conducted via computer and clerical work in general, we mainly consume electricity and paper resources. With an aim to reduce emissions and conserve resources, we follow the "4R" waste management strategy and green products, such as using paper certified by the Forest Stewardship Council to reduce the impact on the surrounding environment where we operate. Meanwhile, we have developed a sound employment system, established a diversified, inclusive, healthy and safe working environment, and maintained close communication with employees to understand their needs. Specifically, we prioritized the safety and well-being of employees during the COVID-19 pandemic, and provided anti-pandemic supplies and flexible working arrangements for employees in need.

Sustainability is an eternal journey, which requires constant improvement and commitment for the society. Looking ahead, the Group will remain vigilant and respond to the challenges and changes in the business environment by multiple means, in a move to seize opportunities presented by the rapid development of the internet advertising industry, increase investment in internet advertising and endeavor to explore new customers, businesses and revenue sources. In addition, the Group will continue to strengthen communication with stakeholders and improve the corporate social responsibility management system to further enhance the Group's performance in terms of environmental and social aspects, thereby meeting the requirements of regulators and investors for sustainable development and creating long-term and sustainable value for the shareholders and stakeholders of the Group.

董事會的環境、社會及管冶聲明(續)

本集團在發展業務的同時,致力完善業務營運 管理。本集團的營運一般以電腦及文書工作為 主,故此我們主要使用資源為電力及紙張。我 們一直以減少排放物及珍惜資源為目標,我們 奉行「4R」的廢棄物管理策略及綠色產品,如使 用經「森林管理委員會認證」的紙張,以減少對 營運所在地周邊環境的影響。同時,我們設有 健全的僱傭制度,建立一個多元共融及健康安 全的工作環境,並與各員工維持緊密溝通,以 瞭解員工的需要,尤其於防疫期間,以員工安 全及福祉為優先,為有需要的員工提供防疫用 品及彈性的工作安排。

可持續發展是一個永恒不息的旅程,需要不斷 為社會作出改善和承諾。展望未來,本集團會 保持警惕及多方面地應對業務環境中的挑戰和 變化,以抓住互聯網廣告行業飛速發展的機 會,加大對互聯網廣告的投資力度,努力拓展 新的客戶、業務與收入來源。另外,本集團將 繼續加強與持份者溝通,持續完善公司社會責 任管理系統,以進一步提升本集團於環境與社 會的表現,從而滿足監管機構及投資者對可持 續發展事宜的要求,以及為本集團的股東及持 份者創造長遠及持久價值。

OUR GOALS

我們的目標

Our Goals 我們的目標
Strict compliance with laws and regulations 嚴守法規	• Legal compliance — Ensure that the Group's business operations comply with applicable laws and regulations. — 確保集團的業務運作符合適用的法律法規。 合法合規 • • Ethics — Abide by the ethical standards of business integrity and establish the compliance culture. — 恪守商業誠信道德標準,樹立合規的文化。 道德規範 •
Quality assurance	• Product innovation — Proactively enhance the Group's creativity, and forge an optimized product customized service and management system.
品質保證	— 積極提升企業創作能力,形成完善的產品定制化服務 產品創新 • 和經營體系。
	• Product quality — Ensure sound product quality to meet customers' requirements. — 確保產品質素良好,符合客戶的要求。 產品質素 •
Environmental protection	• Envi ronmen tal management — Regularly monitor various environmental parameters for the purpose of minimizing related environmental impacts, so as to conserve resources and reduce
守護環境	emissions. — 定期監察各類環境參數,盡量減少相關的環境影響, 環境管理 • 以節約資源及減少排放。 • Climate change strategies — Regularly review the Group's approach to climate change, and identify and respond to relevant physical and transition risks and opportunities. — 定期檢討集團應對氣候變化的方針,並識別和應 氣候變化策略 • 對相關的實體和轉型風險與機遇。
People-oriented	• Diversity and inclusiveness — Respect the labour rights and human rights of all employees, maintain high moral standards, clearly stipulate human resources management policies, and advocate an inclusive culture within the Company.
以人為本	— 尊重所有員工的勞工權利及人權,維持高道德標準, 多元包容 • 並清楚訂明人力資源管理政策,並在公司內倡導包容的文化。 • Work safety — Provide employees with adequate support, and pleasant and healthy working environment. — 為員工提供充足支援、愉快及健康的工作環境。 安全工作 •
Rewarding society	• Leverage our expertise and resources to serve the communities where we operate.
回饋社會	利用我們的專長和資源,為業務所在地的社區服務。 •

STAKEHOLDERS ENGAGEMENT AND MATERIALITY ASSESSMENT

The opinions of stakeholders serve as the best reference for improving our operational performance and promoting business development. By communicating with stakeholders (investors, shareholders, employees, suppliers and customers, etc.) through various means, we can collect opinions from different aspects and perspectives to achieve overall improvement of the Group. Set out below are the major communication channels between us and stakeholders. The Group communicates with stakeholders through the following means:

持份者參與及重要性評估

持份者的意見是改善我們的經營業績及促進業 務發展的最佳參考。通過各種方式與持份者(投 資者、股東、員工、供應商及客戶等)進行溝 通,我們可從不同方面及角度收集意見,此有 助於本集團整體提升。以下為我們與各持份者 的主要溝通途徑。本集團與持份者的溝通方式 如下:

Major stakeholders 主要持份者	Means of communication 溝通方式
Shareholders	All shareholders can submit their opinions to the Board or the company secretary by email or other means, and the Board will review and discuss the relevant opinions on a regular basis. Shareholders can also make enquiries and discuss with the Board at the annual general meeting.
股東	所有股東可通過電郵或其他方式向董事會或公司秘書提出意見,而董事 會將定期審閱及討論相關意見。股東亦可於股東周年大會上向董事會作 出查詢並與之討論。
Investors	We view active communication with investors as essential to the long-term development of the Group. In addition to handling email and telephone enquiries, the management also participates in investor meetings to provide institutional and international investors with answers and explanations in person on the Group's development strategies. The suggestions and feedback from investors are invaluable for us to steer the Group's
投資者	development along the right direction. 我們相信與投資者積極溝通對本集團的長遠發展至關重要。除處理電子 郵件及來電查詢外,管理層亦參加各種投資者會議,以便親自向機構及 國際投資者回答及闡述本集團的發展戰略。投資者的建議及反饋對我們 引領集團沿著正確軌道發展而言十分寶貴。
Customers	The Group strives to improve its business performance and meet customers' expectations, and customers may propose opinions or lodge complaints through telephone hotlines or e-mails at any time.
客戶	本集團著力提高業務表現及滿足客戶的期望,客戶可以隨時透過電話熱 線或電郵反映意見或投訴。
Employees	We always encourage employees to express their opinions to the management to help the Group improve the working environment and operational standards. The management will heed their opinions earnestly as the basis for creating a more amiable and efficient workplace.
員工	我們一直鼓勵員工向管理層表達意見,此有助於本集團改善工作環境及 運營標準。管理層將認真對待彼等的意見,以此作為建立更加友好且高 效的工作環境的基礎。

STAKEHOLDERS ENGAGEMENT AND MATERIALITY ASSESSMENT (Continued)

During the Year, in order to better understand stakeholders' awareness and vision in ESG aspects, the Group conducted stakeholder communication activities and materiality assessment, including questionnaires for the management, external and internal stakeholders. The materiality assessment was carried out in the following steps with reference to the Environmental, Social and Governance Reporting Guide of the Hong Kong Stock Exchange. Internal and external stakeholders were invited in the survey to rate different issues in the fields of environmental protection, employment and labour practices, operational practices and community investment, so as to understand how much the stakeholders are concerned about each issue.

持份者參與及重要性評估(續)

本年度,為更瞭解持份者在環境、社會及管治 方面的認識及願景,本集團進行持份者溝通活 動及重要性評估,其中包括:管理層、外部及 內部持份者問卷調查。當中重要性評估參照香 港交易所《環境、社會及管治報告指引》並按以 下的步驟進行。問卷調查邀請內、外部持份者 對環境保護、僱傭及勞工常規、營運慣例、社 區投資範疇中不同議題進行評分,瞭解持份者 對各項議題的關注程度。

STAKEHOLDERS ENGAGEMENT AND MATERIALITY ASSESSMENT (Continued)

Based on the results of the survey, we conducted materiality analysis and identified the following material issues. As to the material issues identified in the assessment, the Group has taken corresponding measures, which are elaborated in subsequent chapters. The Group will continue to strive to establish diversified, transparent, honest and accurate communication channels to provide an important basis for the Group's ESG strategies.

持份者參與及重要性評估(續)

我們根據問卷調查結果進行了重要性分析,識 別出的重要性議題如下。就評估所識別出的重 要性議題,本集團已採取相應舉措,並在後續 章節中作出詳細闡述。一如既往,集團將繼續 致力建立多元化、透明、誠信及準確的溝通渠 道,為集團的環境、社會及管治策略提供重要 依據。

ESG issues	ESG議題	ESG issues	ESG議題
Exhaust emissions	廢氣排放	Procurement and supply chain management	採購與供應鏈管理
Greenhouse gas emissions	溫室氣體排放	Product quality	產品質量
Management of waste and recycled materials	廢棄物及回收物料管理	Management and commitment of product safety	產品安全的管理及承諾
Energy management	能源管理	Product innovation	產品創新
Water management	用水管理	Customer service	客戶服務
Environment and natural resources	環境及天然資源	Information security and personal data protection	信息安全及個人資料 保護
Climate change	氣候變化	Intellectual property rights protection	保障知識產權
Employee benefits and welfare 員工福利及待遇		Corporate governance and risk management	企業管治及風險管理
Equal opportunities	平等機會	Anti-competition	反競爭行為
Health and safety	健康與安全	Community engagement	社區參與
Talent management and development	人才管理及發展

A. ENVIRONMENTAL

1. EXHAUST EMISSIONS AND GREENHOUSE GAS EMISSIONS

As a responsible enterprise, the Group makes every endeavor to take effective measures to reduce exhaust and greenhouse gas emissions, and fulfill its on-going commitments to emission reduction. Since the disposal of its manufacture and sales of leather products business, the Group has been principally engaging in internet advertising agency services, such business does not have a lot of discharges to air, water or land.

The Group has complied with the requirements of relevant environmental protection laws, such as the "Environmental Protection Law of the People's Republic of China" and the "Environmental Impact Assessment Law of the People's Republic of China" to mitigate the impact of the Group's daily operations. No incident of non-compliance was identified during the reporting period.

Proactively responding to China's low-carbon economy development policy, the Group carried out the quantification process with reference to international standards such as ISO14064-1:2006 and ISO14064- 3:2006 and other greenhouse gas accounting systems. The Group also takes different approaches to manage and reduce greenhouse gas emissions, and has implemented an array of policies, including conducting business operations in electronic means as much as possible to reduce paper consumption and avoiding the use of disposable products. The Group will continue to assess, record and disclose greenhouse gas emissions and other environmental data on an annual basis, which will help to formulate further emission reduction targets in the future.

A. 環境

1. 廢氣排放及溫室氣體排放

本集團作為負責任的企業,我們作 出一切努力,積極採取有效的減少 廢氣排放及溫室氣體的行動,以及 實現對減少排放方面的持續承諾。 鑒於本集團已出售其生產及銷售皮 革產品業務,並主要從事互聯網廣 告代理業務,這些業務並無大量對 空氣、水或土地的排放物。

本集團已遵守相關的環保法例,包 括《中華人民共和國環境保護法》及 《中華人民共和國環境影響評價法》 的規定以盡量減少本集團日常運營 帶來的影響,報告期內並未有違規 的情況。

本集團積極響應國家低碳經濟發展 的發展方針,我們在量化的過程參 考ISO 14064–1:2006及ISO 14064– 3:2006等溫室氣體核算體系等國際 標準而進行。本集團亦循不同途徑 管理及減少溫室氣體排放,並已實 施不同政策,包括將業務運作盡可 能電子化,以減少使用紙張,亦避 免使用一次性產品。本集團將繼續 評估、記錄及每年披露溫室氣體排 放及其他環境數據,有助日後進一 步制定減排目標。

A. ENVIRONMENTAL (Continued)

1. EXHAUST EMISSIONS AND GREENHOUSE GAS EMISSIONS (Continued)

The Group is also concerned about carbon emissions from business travels and transportation, and has actively implemented a range of measures, including giving priority to local supplies, managing vehicle use centrally, and leveraging modern communication tools to connect with business partners. The Group generates greenhouse gas emissions in office operations, including electricity purchased for daily operations. During the reporting period, the total amount of greenhouse gases generated by the Group was approximately 11 tonnes of carbon dioxide equivalent (2019/20: approximately 49 tonnes of carbon dioxide equivalent), and the emission intensity of each employee was approximately 2 tonnes of carbon dioxide equivalent (2019/20: approximately 1 tonne of carbon dioxide equivalent). The Group's greenhouse gas emissions are as follows:

A. 環境(續)

1. 廢氣排放及溫室氣體排放(續)

本集團亦關注差旅及交通運輸帶來 的碳排放並積極推行多項措施,包 括優先選用本地供應商、集中管理 車輛使用、以及善用現代化通訊工 具與業務夥伴進行溝通。本集團的 溫室氣體排放來自辦公室營運,當 中包括日常營運所購買的電力。於 報告期內,本集團產生的溫室氣體 總量約11噸二氧化碳當量(2019/20 年度:約49噸二氧化碳當量),與每 名員工排放密度約2噸二氧化碳當量 (2019/20年度:約1噸二氧化碳當 量)。本集團的溫室氣體排放量如 下:

		Greenhouse gas emissions 溫室氣體排放量
Greenhouse gas emissions scope 溫室氣體排放範圍	Unit 單位	2020/21 二零二零╱二一年	2019/20 二零一九╱二零年
Total greenhouse gas emissions 總溫室氣體排放量	tonnes of carbon dioxide equivalent 公噸二氧化碳當量	11.02	49.12
Direct emissions (scope 1) 直接排放(範圍1)	tonnes of carbon dioxide equivalent 公噸二氧化碳當量	0.00	0.00
Indirect energy emissions (scope 2) 能源間接排放(範圍2)	tonnes of carbon dioxide equivalent 公噸二氧化碳當量	10.90	46.34
Other indirect emissions (scope 3) 其他間接排放(範圍3)	tonnes of carbon dioxide equivalent 公噸二氧化碳當量	0.12	2.78

A. 環境(續)

1. EXHAUST EMISSIONS AND GREENHOUSE GAS EMISSIONS (Continued) Notes: — Since the Group's operations in 2020/21 have been moved to the Nanjing Office, while the reporting scope in report 2019/20 covered the Beijing office, direct comparison is not available. — The calculations were based on the Reporting Guidance on Environmental KPIs issued by the Stock Exchange, 2006 IPCC Guidelines for National Greenhouse Gas Inventories, IPCC Fifth Assessment Report and Baseline Emission Factors of China's Regional Power Grids for Emission Reduction Projects in 2019. 1. 廢氣排放及溫室氣體排放(續) 附註: 基準線排放因子。

— The Group did not generate direct energy emissions in scope 1 during the reporting period, and scope 2 included indirect energy emissions from purchased electricity.

A. ENVIRONMENTAL (Continued)

• 由於本集團在2020/21的營運已遷移至 南京辦公室,而2019/20的報告範圍為 北京辦公室。故此未能直接比較。
• 計算乃基於聯交所發佈的環境關鍵績效 指標報告指引、二零零六年IPCC國家 溫室氣體清單指南、IPCC第五次評估報 告及2019年度減排項目中國區域電網
• 範圍1本集團在報告期內並沒有直接能 源排放;以及範圍2包括購買電力的能 源間接排放。

A. ENVIRONMENTAL (Continued)

1. EXHAUST EMISSIONS AND GREENHOUSE GAS EMISSIONS (Continued)

Waste Management

The Group attaches great importance to the management of solid waste, and we implement waste management strategies to reduce the impact from disposal of hazardous and non-hazardous waste on the environment. The Group undertakes to put into practice the storage, cleaning, transportation and disposal of waste and to keep the environment clean and sanitary. In respect of non-hazardous waste generated in offices, the Group advocates reducing the generation of solid waste and encourages employees to develop good habits of recycling waste, so as to get twice the result in environmental protection with half the effort. We have put in place paper recycling bins next to photocopiers in our offices, in the hope that employees will work together to recycle waste paper. After the toner cartridges of photocopiers run out of toner, we will commission a recycler to recycle them. The Group operates mainly via general clerical work, and based on such nature of business, during the reporting period, the Group did not generate a large amount of hazardous waste, and the main nonhazardous waste generated was approximately 25 kg of paper (2019/20: approximately 580 kg). In order to reduce the use of paper, the Group proactively encourages employees to put into practice doublesided printing and reuse all paper printed on one side for printing non-legal and ordinary company documents.

The Group strictly complies with the relevant legal requirements related to waste treatment, including the Pollution Control Standard for Hazardous Wastes Incineration of the People's Republic of China, Standard for Pollution Control on Hazardous Waste Storage of the People's Republic of China and Standard for Pollution Control on the Hazardous Waste Landfill of the People's Republic of China.

A. 環境(續)

1. 廢氣排放及溫室氣體排放(續)

廢棄物管理

集團非常重視固體廢物方面的管理, 我們實施廢棄物管理策略,以減低 處置有害及無害廢棄物對環境的影 響。本集團承諾實踐廢棄物的儲存、 清理、運輸及處理工作,保持環境 清潔衛生。針對辦公室產生之無害 廢棄物,本集團主張減少固體廢棄 物的產生,並讓員工養成良好習慣 去回收廢物,使本集團推動環保的 工作事半功倍。本集團的辦公室在 影印機旁均設有廢紙回收箱,以此 希望員工們群策群力,回收廢紙。 影印機的碳粉盒在碳粉耗盡後,本 集團亦會委託相關回收商進行回收。 本集團主要以一般文書進行營運, 而基於業務特性,於報告期內,本 集團並無產生大量有害廢棄物,而 所產生的主要無害廢棄物為紙張, 約25公 斤(2019/20年 度:580公 斤)。我們為減少使用紙張,積極鼓 勵員工雙面列印,並重覆使用所有 已單面列印的紙張列印非法定及普 通公司文件。

本集團嚴格遵行相關的廢棄物處理 法例,包括中華人民共和國危險廢 物焚燒污染控制標準、中華人民共 和國危險廢物貯存污染控制標準及 中華人民共和國危險廢物填埋污染 控制標準的規定。

A. ENVIRONMENTAL (Continued)

2. USE OF RESOURCES

As a member of the global village, the Group is committed to protecting resources to achieve environmental and operational benefits. In order to fulfil the Group's environmental commitment, we have implemented various measures to improve energy efficiency and reduce paper and water consumption. By monitoring and managing the use of resources, the Group aims to reduce operating costs and carbon footprint. Due to the nature of the Group's business, the use of packaging materials is irrelevant. Details on energy and water consumption will be discussed in the following sections.

Electricity Management

We advocate the use of energy-saving, efficient and environmentally-friendly construction equipment, machinery and office appliances recommended by the state and industry, and give priority to relevant equipment aiming at gradually improving energy efficiency. During the reporting period, the total energy consumption of the Group was approximately 13,754.86 kWh (2019/20: approximately 47,869.86 kWh), while the emission intensity per employee was approximately 2,750 kWh (2019/20: approximately 1,259.73 kWh). Total energy consumed by the Group is as follows:

A. 環境(續)

1. 資源使用

身為地球村的一分子,本集團致力 保護資源以達致環保及營運效益。 為履行本集團的環保承諾,我們一 直以來制定多項措施提升能源效益、 減少用紙量和用水量。通過積極監 察及管理資源使用,以降低營運成 本及碳足跡。而鑒於業務性質,使 用包裝物料與本集團的業務並不相 關,有關能源及水資源消耗之詳情 將於下述章節討論。

用電管理

我們提倡使用國家、行業推薦的節 能、高效、環保的施工設備、機具 和辦公用具,以逐步提高能源效益 為目標優先考慮相關設備。於報告 期內,本集團產生的總能源耗量約 13,754.86千瓦時(2019/20年度:約 47,869.86千瓦時),而每名員工排 放 密 度 約2,750千 瓦 時(2019/20年 度:約1,259.73千瓦時)。本集團產 生的總能源耗量如下:

	Energy consumption 能源耗量
Energy type 能源種類	Unit 單位	2020/21 二零二零╱二一年	2019/20 二零一九╱二零年
Total energy consumption 總能源耗量	KWh 千瓦時	13,754.86	47,869.86
Total energy consumption intensity (in terms of employee number) 總耗能密度(以員工人數計算)	KWh/number of employees 千瓦時╱員工人數	2,750.97	1,259.73
Indirect energy consumption (electricity) 間接能源耗量(電力)	MWh 兆瓦時	13,754.86	47,869.86

A. ENVIRONMENTAL (Continued)

2. USE OF RESOURCES (Continued)

Electricity Management (Continued)

Notes:

• Since the Group's operations in 2020/21 have been moved to the Nanjing Office, while the reporting scope in report 2019/20 covered the Beijing office, direct comparison is not available.
• During the reporting period, the Group did not generate direct energy consumption including gasoline and diesel consumption; and indirect energy consumption included electricity consumption.

Water Management

The Group understands that precious water resources are crucial to the earth and the environment. The water we use mainly comes from municipal pipelines, and there is no difficulty in souring water during operation. The Group actively focuses on the facilitation of water-saving measures. To improve the awareness of saving water, the Group provides tips on saving water for internal sharing. As water consumption in the Nanjing Office is provided by the property management company, relevant data cannot be collected.

3. THE ENVIRONMENT AND NATURAL RESOURCES

The Group strives to reduce any negative impact on the environment. The Group is committed to implementing control measures for energy consumption and office resources consumption. Given the nature of its business activities, the Group has insignificant impact on the environment and natural resources. Our energy consumption mainly comes from electricity used in offices. During the reporting period, the Group had developed a series of measures to reduce resource use and properly dispose of waste (see "2. Use of Resources" above for details).

A. 環境(續)

1. 資源使用(續)

用電管理(續)

附註:

• 由於本集團在2020/21的營運已遷移至 南京辦公室,而2019/20的報告範圍為 北京辦公室。故此未能直接比較;
• 本集團在本報告期內並沒有使用直接能 源耗量包括汽油及柴油耗量;以及間接 能源耗量包括電力耗量。

用水管理

本集團深明珍貴水源對地球及環境 的重要性。我們所使用的水源主要 來自市政管道,在營運過程中並沒 有取水的困難。本集團積極著重於 促進節約用水措施,為提高節約用 水的意識,例如:本集團提供有關 節約用水之小建議,在內部互相分 享。由於南京辦公室的用水均由物 業管理公司提供,故未能收集有關 數據。

3. 環境及自然資源

本集團致力於減少對環境之任何負 面影響。本集團堅持承諾,實行能 源消耗及辦公室資源消耗控制措施。 鑒於業務性質及活動,本集團對環 境及自然資源所造成的影響並不重 大。能源消耗主要來自辦公室的一 般用電。於報告期內,本集團已制 定了一系列的措施以減少資源使用 及妥善處置廢棄物(詳情請參閱上文 「2.資源使用」)。

A. ENVIRONMENTAL (Continued)

4. CLIMATE CHANGE

The business scope of the Group covers the business operations in the PRC. As such, the Group has identified and assessed the risks of climate change and developed measures to safeguard the safety of its employees, including strictly complying with relevant extreme weather guidelines issued by the government. The Group has worked out emergency guidelines and measures to reduce damage from disaster attacks in the future. The Group will review its policies for climate change on a regular basis to ensure their effectiveness.

B. SOCIAL

1. EMPLOYMENT AND LABOUR PRACTICES

The Group believes that happy and motivated employees are important factors to achieve continuous success. Therefore, the Group respects the personal freedom of employees, establishes and embraces multiculturalism, resolutely eradicates discrimination, respects the personal freedom of employees and protects their personal privacy.

A. 環境(續)

4. 氣候變化

本集團業務範疇包括中國的營運業 務。據此,本集團已識別並評估氣 候轉變風險,並制定措施以保障員 工的安全,包括嚴格遵循政府發佈 的相關極端天氣指引。本集團已制 定應急指引和措施,以減少日後受 到災害侵襲的破壞。集團會定期檢 討氣候轉變政策,致力確保成效。

B. 社會

1. 僱傭與勞工常規

本集團相信愉快積極之員工為持續 取得成功之重要因素。因此,本集 團尊重員工的個人自由,建立及包 融多元文化,絕不容忍姑息任何歧 視,尊重員工的個人自由,保護員 工個人私隱。

B. SOCIAL (Continued)

1. EMPLOYMENT AND LABOUR PRACTICES (Continued)

(a) Recruitment, Promotion and Equal Opportunity Policies

The Group strives to adopt fair recruitment and promotion policies and prohibits the sabotage of equal job opportunities or unfair treatment. Therefore, the Group strictly implements antidiscrimination policies and does not tolerate any forms of harassment. The Group has formulated the "Anti-discrimination Policy" and recruitment procedures to ensure that recruitment, promotion, compensation and benefits, and talent cultivation are based on education level, experience and ability and there will be no discrimination, exclusion, preferential treatment or any other infringement of equity rights and benefits due to gender, age, race, religion, etc., ensuring that all employees and job applicants will be treated fairly.

As to the promotion of employees, considering employees' development needs and career planning, the Group has established a performance assessment system and promotion mechanism integrating training, use and evaluation of personnel, thereby building a sound career platform for employees and creating a virtuous cycle of personnel cultivation, use and selection, which in turn lays a sound foundation and provides sufficient motivation for the sustainable development of the Group and the self-growth of employees. In addition, the Group has also introduced a new system of employee performance assessment and self-evaluation in stages, which can comprehensively evaluate the performance of employees and promote them.

B. 社會(續)

1. 僱傭與勞工常規(續)

(a) 招聘、晉升及平等機會政策

本集團致力於採納公平之招聘 及晉升政策,禁止破壞平等就 業機會或不公平待遇。因此, 本集團嚴格執行反歧視政策, 絕不容忍任何形式的騷擾。本 集團制定了「反歧視書面政策」 及招聘程序,確保在招聘、晉 升、薪酬福利及人才培育等方 面均以學歷、經驗及能力為導 向, 不 會 因 性 別、 年 齡、 種 族、宗教等背景而出現區別對 待、排斥或者給予優惠等任何 違反平等權益的措施,確保所 有僱員及職位申請者都獲得公 平待遇。

有關員工晉升方面,本集團持 續關注員工的發展訴求和職業 規 劃, 建 立 了 人 才 培 訓、 使 用、評價一體化的考核評價體 系和晉升機制,為員工搭建良 好的職業發展平台,實現人才 培 養、使 用 和 選 拔 的 良 性 循 環,進而為本集團的可持續發 展和員工的自我成長奠定堅實 的基礎和充足的動力。另外, 本集團亦分階段全面推行嶄新 的員工表現評估及自我審核制 度,有助全面地評估員工的工 作表現並晉升員工。

B. SOCIAL (Continued)

1. EMPLOYMENT AND LABOUR PRACTICES (Continued)

(b) Compensation System

The Group implements the fair compensation policy, affirming employees' contribution in an objective way. The Group fully considers growing employee compensation in tandem with the Group's performance, in an effort to ensure that employees are rewarded fairly based on their contribution. The Group reviews and re-adjusts its compensation mechanism annually to maintain its competitiveness.

In addition, the Group has formulated the "Management System for Employee Dismissal and Retirement", pursuant to which employees who do not meet the relevant job requirements or have serious dereliction of duty, or those who have seriously violated national laws and regulations or the Group's relevant rules and regulations, will be dismissed. The Group will fully communicate with the dismissed employees, avoid compulsory dismissal and illegal dismissal, and ensure that the dismissal process is fully in compliance with the relevant legal provisions.

B. 社會(續)

1. 僱傭與勞工常規(續)

(b) 薪酬體系

本集團實行公平薪酬政策,客 觀地肯定僱員之貢獻。本集團 充分考慮員工薪酬可以與集團 業績同步增長,確保員工能夠 公平的獲得價值並按貢獻程度 分享價值。本集團為薪酬機制 每年實行檢討及重新調整,以 維持競爭力。

此外,本集團制定了《員工離 職、退休管理制度》,對於不符 合本集團崗位要求的員工,或 存在嚴重失職、嚴重違反國家 法律法規或嚴重違反本集團相 應規章制度的員工,本集團採 取優勝劣汰的僱傭政策。本集 團會充分與解僱的員工進行溝 通,避免強制解除、違規解除 等現象,並確保解僱流程完全 符合法律規定的內容。

B. SOCIAL (Continued)

1. EMPLOYMENT AND LABOUR PRACTICES (Continued)

(c) Retaining Talents

The Group strives to create a healthy and safe work culture, assist employees to develop potential through training and development courses, and invest in retaining and nurturing talents. The Group values employee development, and employees will be promoted and rewarded after passing phased assessment.

The Group has always strictly complied with relevant policies and guidelines regarding equal employment opportunities, child labour, forced labour and employment, including the "Provisions on the Prohibition of Using Child Labour", "Provisions on Special Protection for Minor Workers", the "Labour Law of the People's Republic of China" and the "Labour Contract Law of the People's Republic of China". During the reporting period, the Group did not have any cases of violation of relevant employment laws and regulations, nor did it receive any complaints related to recruitment.

The Group strictly abides by the relevant laws and regulations on remuneration and dismissal, recruitment and promotion, working hours, holidays, equal opportunities, diversity, antidiscrimination and other benefits, such as the "Labour Law of the People's Republic of China" and the "Labour Contract Law of the People's Republic of China". No case of violation was identified during the period.

B. 社會(續)

1. 僱傭與勞工常規(續)

(c) 保留人才

本集團致力於營造健康及安全 的工作文化,透過培訓及發展 課程協助僱員發揮潛能,投資 於挽留及培養人才。本集團重 視僱員發展,員工通過階段性 的考核可進行晉升嘉獎。

本集團一直嚴格遵守有關平等 就業機會、童工、強制勞動及 僱傭相關政策及指引,包括《禁 止使用童工規定》、《未成年工 特殊保護規定》、《中華人民共 和國勞動法》及《中華人民共和 國勞動合同法》等。於報告期 內,並無違反相關的僱傭法律 及法規的個案,亦無與招聘相 關的投訴個案。

本集團嚴格遵守有關薪酬及解 僱、招聘及晉升、工作時數、 假期、平等機會、多元化、反 歧視以及其他待遇及福利的相 關法律及規例,例如《中華人 民共和國勞動法》及《中華人民 共和國勞動合同法》,期內並未 有違規情況。

B. SOCIAL (Continued) 1. EMPLOYMENT AND LABOUR PRACTICES (Continued) (c) Retaining Talents (Continued) The number of employees of the Group classified by different categories is as follows: B. 社會(續) 1. 僱傭與勞工常規(續) (c) 保留人才(續) 集團按不同類別劃分的僱員人 數如下: Total number of employees (person) Category 分類 僱員總數(人) By gender 按性別劃分 Male 男性 4 Female 女性 1 By employment type 按僱傭類型劃分 Full-time 全職 5 By age groups 按年齡組別劃分 15–24 15–24歲 0 25–34 25–34歲 4 35–44 35–44歲 1 45–54 45–54歲 0 55–64 55–64歲 0 65 or above 65歲或以上 0 By geographical region 按地區劃分 China 中國 5

二零二一年環境、社會及管治報告 • 萬星控股有限公司 19

B. SOCIAL (Continued)

1. EMPLOYMENT AND LABOUR PRACTICES (Continued)

(c) Retaining Talents (Continued)

The employee turnover rate of the Group classified by different categories is as follows:

B. 社會(續)

1. 僱傭與勞工常規(續)

(c) 保留人才(續)

集團按不同類別劃分的僱員流 失比率如下:

Category	分類	Average monthly employee turnover rate (%) 每月平均僱員流失 比率(%)
By gender	按性別劃分
Male	男性	66.67%
Female	女性	2.08%
By age groups	按年齡組別劃分
15–24	15–24歲	0.00%
25–34	25–34歲	18.75%
35–44	35–44歲	0.00%
45–54	45–54歲	0.00%
55–64	55–64歲	0.00%
65 or above	65歲或以上	0.00%
By geographical region	按地區劃分
China	中國	15.00%
Note:	附註:
— The calculation was based on the reporting guidelines for social key performance indicators issued by the	—	計算乃基於聯交所發佈的社會關 鍵績效指標匯報指引。

for social key performance indicators issued by the Stock Exchange.

B. SOCIAL (Continued)

2. HEALTH AND SAFETY

The Group strives to provide a safe work environment, and all employees will get assistance from the Group to succeed and make full use of their potential. In addition, the Group strictly complies with relevant laws and regulations on occupational health and safety, and has implemented practical safety management to effectively eliminate potential safety risks.

The Group has formulated a number of policies on occupational health and safety, including:

Personal Health

• • Provide health examination annually; and
• • Demand the management company to clean the air-conditioner system seasonally.

Work Safety

• • Promote effective communication between staff and supervisors to form a sound safety culture;
• • Give daily safety guidance and supervision;
• • Provide adequate and neat sanitary facilities;
• • Develop a management system with procedures for employee to voice opinions and file complaints effectively; and
• • Equip employees exposed to occupational hazards with appropriate personal protective equipment.

Fire Safety

• Demand the management company to check the fire exits frequently; and perform fire drill every year.

B. 社會(續)

2. 健康與安全

本集團致力提供安全之工作環境, 全體員工均得到支援邁向成功,並 可盡展潛能。此外,本集團嚴格遵 行有關職業健康及安全之法律及法 規,並已實行實際安全管理以有效 消除潛在安全風險。

本集團制定了多項有關職業健康與 安全的政策,包括:

個人健康

• 每年提供一次健康檢查;及
• 要求管理公司每季清洗一次空 調系統。

工作安全

• 促進員工與主管之間進行有效 的溝通,形成良好的安全文化 氛圍;
• 日常安全指導和監管;
• 提供足夠和整潔的衛生設施;
• 制定了員工意見與投訴程序的 管理系統,能有效地反映員工 意見和投訴;及
• 為可能遇到職業性危害的員工 配備適當的個人防護裝備。

消防安全

• 要求管理公司時常整理火災逃 生出口;及每年進行消防演習。

B. SOCIAL (Continued)

2. HEALTH AND SAFETY (Continued)

During the Year, the Group adopted a series of prevention and control measures in response to the COVID-19 pandemic. According to the suggestions of local government departments, the Group provided anti-pandemic supplies for employees, set up access control and assigned special personnel to provide training on disinfection operation procedures and pandemic prevention and control measures, so as to improve the capacity of pandemic prevention and control and emergency response.

The Group strictly abides by the relevant laws and regulations on providing a safe working environment and protecting employees from occupational hazards, such as the "Safety Law" and the "Law of the People's Republic of China on the Prevention and Control of Occupational Diseases", and there was no case of violation during the period. In addition, the Group did not record any work-related fatalities (2019/20 and 2020/21: 0) or lost working days due to work-related injuries (2019/20 and 2020/21: 0).

3. EMPLOYEE TRAINING

The Company firmly believes that discovering and nurturing a talent team is crucial to the sustainable development of an enterprise. The Group has developed "Personnel Training and Development Policies" to provide induction training for all new employees and arrange for experienced technicians to guide new employees.

In addition, the Group hosts various internal training courses, lectures and seminars for employees, providing opportunities for employees to learn knowledge and develop skills during individual and professional training, so as to enhance their capabilities.

B. 社會(續)

2. 健康與安全(續)

年內本集團因應COVID-19大流行採 取了一系列的防控措施。參考當地 政府部門建議為員工提供防疫用品, 安排出入管控及專人進行消毒操作 規程和疫情防控措施的培訓,以提 升疫情防控和應急處置能力。

本集團嚴格遵守有關提供安全工作 環境及保障僱員避免職業性危害的 相關法律及規例,例如《安全法》、 《中華人民共和國職業病防治法》, 期內並未有違規情況。此外,本集 團並無任何因工作而死亡(2019/20、 2020/21年度:0)及因工傷損失工作 日數(2019/20、2020/21年度:0)的 情況。

3. 員工培訓

本集團堅信發掘人才及培養人才團 隊為企業之可持續發展之關鍵。本 集團制定了《員工培訓及個人發展政 策》,讓所有新入職員工進行入職培 訓,及安排有經驗的技工指導新員 工。

此外,本集團為員工舉辦不同的內 部培訓課程、講座及研討會,為僱 員提供機會於個人及專業培訓中獲 取知識及培養技能,以提升其能力。

B. SOCIAL (Continued)

3. EMPLOYEE TRAINING (Continued)

The percentage of employees trained of the Group classified by different categories and the average training hours completed by each employee are as follows:

B. 社會(續)

3. 員工培訓(續)

集團按不同類別劃分的受訓僱員百 分比及每名僱員完成受訓的平均時 數如下:

		Category	分類	As a percentage of employees	trained (%) 佔受訓僱員 百分比(%)	Average training hours completed by each employee (hour) 每名僱員完成受訓 的平均時數(小時)
		By gender	按性別劃分
	Male	Female	男性 女性		20% 80%	1.50 1.50
		By employee type Senior management Mid-level management Supervisors General staff	按僱員類別劃分 高級管理層 中級管理層 主管 一般員工		N/A 不適用 N/A 不適用 N/A 不適用 100%	N/A 不適用 N/A 不適用 N/A 不適用 1.5
	Note:			附註:
	—	The calculation was based on the reporting guidelines for social key performance indicators issued by the Stock Exchange.		—	指標匯報指引。	計算乃基於聯交所發佈的社會關鍵績效
4.		LABOUR STANDARDS		勞工準則 4.
	(a)	Prohibition of Child Labour and Forced Labour		(a)		禁止使用童工和強迫勞工
		During the reporting period, the Company fully complied with relevant laws and regulations on prohibition of child labour and forced labour. The Company has formulated the "Policy on Prohibition of Child Labour" and stringent employment age verification procedures, ensuring that all accepted applicants are compliant with legally required employment age. In order to				於報告期內,本集團完全遵守 與防止童工及強迫勞工有關的 法律及相關法規。本集團制定 了《禁止使用童工政策》及嚴謹 的工齡核實程序,確保所有獲 聘者均符合法定就業年齡的要 求。為了更有效地防止誤聘童 工,本集團制定了嚴謹的工齡

prevent child labour from being mistakenly employed, the Group has established a rigorous age verification process to ensure that all job applicants reach the legal working age.

核實程序,確保所有獲聘者已

符合法定就業年齡。

B. SOCIAL (Continued)

4. LABOUR STANDARDS (Continued)

(a) Prohibition of Child Labour and Forced Labour (Continued)

In addition, the Group has formulated the "Policy and Procedures on Prohibition of Forced Labour" to prevent any situations such as violent threat or illegal restriction of individual freedom during its operations and services, and strictly prohibited forced labour including corporal punishment, abuse, involuntary servitude, debt servitude or human trafficking. In addition, the Group has set up employee opinion boxes to allow employees to report on child labour and forced labour, so as to prevent illegal employment of child labour or forced labour by the Group.

Moreover, the Group has set up a whistleblowing mechanism against child labour and forced labour to encourage employees to truthfully report any suspicious cases. If child labour and forced labour is identified, we will immediately investigate the causes to ensure that no employees work overtime involuntarily.

(b) Employees' Rights and Interests

The Group has formulated the "Policy on Employees' Freedom of Association". Employees are entitled to freedom of association and collective bargaining. Employees can select staff representatives to communicate and exchange opinions and suggestions with the Group's management representatives on behalf of all employees. Meanwhile, the Group values and pays attention to the information fed back by staff representatives. The Group transmits its latest update to every employee via email from time to time and listens to employees' opinions and suggestions actively, and takes responsive and timely measures to solve the problems which employees concern the most, in order to protect the rights and interests of employees.

B. 社會(續)

• 1. 勞工準則(續)
• (a) 禁止使用童工和強迫勞工(續)

此外,本集團制定了《禁止強 迫勞工政策及程序》,防止於任 何營運及服務中有以暴力威脅 或非法限制人身自由的情況, 並嚴格禁止以體罰、虐待、非 自願勞役、債務勞役或人口販 運之方式強迫勞動。另外,我 們設立了員工意見箱,讓員工 可匯報童工及強制勞工的情 況,以防止集團出現非法僱用 童工或出現強迫勞動。

此外,本集團設立童工及強制 勞工的匯報機制,鼓勵員工如 實舉報。如發現童工及強制勞 工的情況,我們會立即進行原 因調查,確保無員工在非自願 的情況下超時工作。

(b) 員工權益

本集團制定了《員工自由結社 政策》。員工有自由結社和集體 談判之權利。員工可選取員工 代表,由其代表全體員工與集 團管理層代表進行溝通,相互 交換意見及建議。同時,本集 團重視、關注員工代表反饋的 信息。本集團不時透過電郵將 本集團最新動態傳遞給每一位 員工,並積極聽取員工的意見 與建議,針對員工關注度較高 的問題及時採取相應的措施, 保障廣大員工的利益。

B. SOCIAL (Continued)

4. LABOUR STANDARDS (Continued)

(c) Employee Benefits

The Group strictly complies with the labour laws on work time, rest period and holidays, ensuring the physical and mental health of all employees. Therefore, the Group neither promotes working overtime nor advocates completing unfinished work at home, insisting on improving work efficiency during the work period. The Group believes that offering employees sufficient benefits will help them become more engaged in their work. As such, the Group also holds different levels of activities and reviews the relevant employee welfare policies through a welfare committee. Welfare benefits provided by the Group to employees are as follows:

• • Provide social insurance to employees;
• • Provide food and beverage allowances;
• • Hold monthly birthday parties;
• • Purchase social insurance for employees;
• • Arrange flexible working hours for working mothers to better take care of their families;
• • Provide additional breastfeeding leave for mother employees; and
• • Allow staff to work from home in inclement weather where appropriate.

In addition to providing the basic employee benefits required by law, the Group also provides paid birthday leave and Women's Day paid leave for female employees, so as to enable employees to maintain a work-life balance.

B. 社會(續)

• 1. 勞工準則(續)
• (c) 員工福利

本集團亦嚴格遵守有關工作時 間、休息及假期的勞工法規, 以確保所有僱員的身心健康。 因此,本集團既不宣導加班文 化,也不提倡將工作帶回家完 成,堅持提高上班期間的工作 效率。本集團認為員工擁有充 足的福利,將有助他們更投入 於工作。因此,本集團亦透過 福利委員會舉辦不同層面的活 動,及檢討有關的員工福利政 策。以下是本集團為員工提供 的福利活動:

• 向僱員提供社會保險;
• 提供餐飲津貼;
• 每月舉行生日會;
• 為員工購買社會保險;
• 透過編排彈性上班時間方 便在職母親照顧家庭;
• 為母親員工提供額外的哺 乳假;及
• 准許合適的員工於惡劣天 氣時在家工作。

本集團除了提供法定要求的基 本員工福利保障外,還額外提 供生日帶薪休假、婦女節女性 職員帶薪休假等,讓員工更有 效管理工作與生活。

B. SOCIAL (Continued)

4. LABOUR STANDARDS (Continued)

(c) Employee Benefits (Continued)

The Group has always strictly complied with relevant laws and regulations on labour standards, including the "Labour Law of the People's Republic of China". During the reporting period, the Group found no incidents in violation of the laws and regulations on labour standards.

5. SUPPLY CHAIN MANAGEMENT

The Group lays emphasis on promoting efficient communications and cooperation with business partners to jointly maintain the quality and safety of products and services. The Group firmly believes that the solid business relationship with its suppliers can facilitate long-term business development and growth. The Group has developed a set of well-defined standard procurement management procedures, including standardizing the procedures for evaluating, screening and monitoring suppliers to ensure that the environmental and social risks associated with the supply chain are minimized. Suppliers must go through a series of audit procedures to comprehensively examine their performance in terms of quality, environment and safety before being engaged.

Given the complexity of the supply chain, when selecting suppliers, each business entity of the Group must consider different conditions and standards, including price, service, location, productivity (service capacity) and legal procedures, and the Group will also conduct special consultations and consider the social and environmental performance of suppliers as appropriate. During the reporting period, the Group did not work with any active suppliers*. During the reporting period, the Group only had one supplier based in Hong Kong.

* Active suppliers are suppliers which provide services with a significant impact on the Group.

B. 社會(續)

• 1. 勞工準則(續)
• (c) 員工福利(續)

本集團一直嚴格遵守有關勞工 準則法例及規例,包括《中華 人民共和國勞動法》等。於報 告期內,本集團並無發現有關 勞工準則法例及規例的不合規 事件。

5. 供應鏈管理

本集團強調促進與業務夥伴建立良 好的溝通與合作關係,協力維護產 品與服務的質量和安全。本集團堅 信與供應商維持穩固業務,能有助 業務的長遠發展和進步。集團已制 定一套清晰的標準採購管理程序, 當中包括規範評估、篩選及監察供 應商的程序,確保將供應鏈相關的 環境及社會風險減至最低。聘用供 應商前,他們必須通過一系列審核 程序,全盤審視其品質、環境及安 全等表現,合格後方可採用。

鑒於供應鏈的複雜性,本集團各業 務單位於選擇供應商時,必須考慮 不同的條件及標準,包括價格、服 務、地點、生產力(服務能力)及法 律程序,同時本集團亦會按情況進 行特別諮詢及考慮供應商在社會責 任及環境保護等方面的表現。於報 告期內,本集團並未與任何活躍供 應商*合作。本報告期內,本集團只 有1家位於香港的供應商。

* 活躍供應商指對本集團而言,其提供之 服務對本集團存在重大影響之供應商。

B. SOCIAL (Continued)

5. SUPPLY CHAIN MANAGEMENT (Continued)

The Group will conduct audit and risk rating for suppliers on a yearly basis, and carry out on-site audit according to the risk profile of suppliers. If suppliers are found to seriously violate their agreed responsibilities and operating procedures, the Group will terminate cooperation with them to ensure that the performance in terms of quality, environment and safety along the supply chain is in line with the Group's policy.

6. PRODUCT RESPONSIBILITY

The Group is committed to providing quality products and services to customers and focuses on customers' responses to the products sold by the Group. In addition to adhering to its undertakings, the Group is also dedicated to providing value-added internet advertising agency services for customers with competitive prices. Customers can offer their opinions or lodge complaints through existing communication channels. The Group will conduct investigations and prepare reports based on the responses and take corrective measures when necessary. The Group has formulated strict policies and procedures in manufacturing and selling products.

(a) Customer Service Policy

The Group has established the customer service department, dedicating to offering superior services for customers. The Group values the communication with customers and strives to ensure that customers' opinions and complaints will receive timely handling and satisfactory responses. The Group has formulated strict product complaint procedures to better understand the customers' opinions on the Group's services, so as to continue to improve operation procedures and service quality and enhance customers' satisfaction.

B. 社會(續)

5. 供應鏈管理(續)

本集團每年均會為供應商進行審核 及風險評級,並根據供應商的風險 情況進行現場審核,如發現供應商 嚴重違反其約定責任及操作規程等 內容的情況,將終止其合作關係, 以確保供應鏈的品質、環境及安全 等表現符合集團的方針。

6. 產品責任

本集團致力向客戶提供優質產品及 服務,及關注客戶對本集團所售產 品之回應。本集團除秉持承諾外, 亦矢志竭誠以具競爭力之價格為客 戶提供高增值之互聯網廣告代理服 務。客戶可透過既有通訊渠道發表 意見或投訴。本集團會根據回應進 行調查及建立報告,並在有需要時 採取改正措施。本集團已就生產及 出售產品制定嚴謹的政策及程序。

(a) 客戶服務政策

本集團已建立客戶服務部門, 致力為客戶提供卓越服務。本 集團重視與客戶的溝通,致力 確保客戶的意見及投訴得到適 時處理和滿意答覆。本集團已 制定了嚴格的產品投訴程序, 以更好地瞭解客戶對本集團服 務的意見,以持續改善營運流 程及服務質素及提高客戶滿意 度。

B. SOCIAL (Continued)

6. PRODUCT RESPONSIBILITY (Continued)

(b) Customer Data Protection and Intellectual Property Policy

The Group considers customer data as the safeguard for safe operation of an enterprise and healthy development of customer relationships. Accordingly, the Group formulates sound customer data protection management systems. In the process of collecting, processing and using customers' personal data or procurement (including but not limited to loan contracts), such information is kept in a strictly guarded safe of the Group, and only personnel with relevant clearance can access such information. In addition, the Group has formulated regulations on safeguarding and protecting intellectual property, including using authorised products, photo management, sample control, product control, artwork and data record. Each project has relevant regulations in place to prevent leakage of the intellectual property of the Group's customers.

The Group strictly abides by the laws and regulations on product health and safety, advertising, labeling, remedies and protection of intellectual property rights, and also observes the laws and regulations related to privacy, such as the "Product Quality Law of the People's Republic of China". There was no case of violation during the period.

B. 社會(續)

6. 產品責任(續)

(b) 客戶資料保護和知識產權政策

本集團視客戶資料為企業安全 經營、客戶關係健康發展的保 障。據此,本集團制定完善的 客戶資料保密管理制度。於收 集、處理及使用客戶之個人資 料或採購(包括但不限於借款 合約)的過程中,該等資料均存 放於本集團保安嚴密的保險箱 之中,而僅擁有相關權限之人 員方可取閱相關資料。此外, 本集團已制定有關保障及保護 知識產權的規定,包括使用正 版 產 品、 相 片 管 理、 樣 本 控 制、產品控制、工藝品及資料 記錄。各項目均設有相關規定 以避免本集團客戶的知識產權 外洩。

本集團嚴格遵守有關產品的健 康與安全、廣告、標籤、補救 方法以及保障知識產權的相關 法律及規例,同時遵守有關私 隱事宜的相關法律及規例,例 如《中華人民共和國產品質量 法》,我們期內並未有違規情 況。

B. SOCIAL (Continued)

7. ANTI-CORRUPTION

Honesty and fairness are important assets of the Group's business. The Group endeavours to maintain a high level of the ethical corporate culture. By developing a sound risk management code and internal control code and providing integrity training, the Group ensures that all employees comply with the Group's rules in daily operations.

The Group has established and implemented an internal integrity system to strengthen the integrity of the employees in governance practices. The Group has set up effective whistle-blowing procedures to encourage employees, the management team and directors to report any misconduct and dishonest behaviour, such as bribery, fraud and other offences. Furthermore, the Group has provided clear guidelines against misconduct such as bribery, corruption, embezzlement, insider trading and theft of corporate assets, to ensure that employees can report matters of concern to our human resources department through various channels in a confidential manner. Where a case of misconduct is found to be true upon investigation, the Group will take appropriate corrective measures and disciplinary action against those involved. In the event of a criminal offence, the Group will report the case to the competent authority. In addition, the Group engages a third-party agency to audit its internal financials each year.

During the reporting period, the Group complied with the provisions on prohibiting corruption and bribery under the "Criminal Law of the People's Republic of China" as well as any legal provisions and requirements for listed companies in Hong Kong, and was not involved in any legal prosecution of corruption.

B. 社會(續)

7. 反貪污

信實公平乃本集團業務之重要資產。 本集團致力維持高水平的道德企業 文化。透過制定完備的風險管理守 則及內部控制守則;透過提供廉潔 培訓,本集團確保所有員工於日常 運作中均遵守本集團的規則。

本集團已制定並實施內部廉政制度, 加強員工清正廉潔的管治操守。本 集團建立有效舉報程序,鼓勵員工、 管理人員和董事舉報任何不當行為 和不誠實活動,例如貪污,欺詐, 以及其他犯罪行為。另外,本集團 已就有關不當行為,例如賄賂、貪 污舞弊、挪用、內幕交易、盜竊集 團資產等行為提供清晰指引,確保 其員工可以絕對保密的方式透過不 同渠道就其關注的事項向人力資源 部報告進行通報。如調查個案屬實, 集團將會採取合適的糾正措施和對 涉事人作出紀律處分,倘若事件涉 及刑事成分,集團會轉交有關當局 處理。此外,本集團每年均會聘請 第三方機構審核內部財務。

於報告期間內,本集團已遵守《中華 人民共和國刑法》有關禁止腐敗及賄 賂的規定以及於香港上市公司的任 何法律規定及要求,且沒有涉及關 於貪污的法律檢控案件。

B. SOCIAL (Continued)

8. COMMUNITY ENGAGEMENT

The Group is well aware of the importance of making positive contributions to the communities in which it operates, and considers the interests of the communities as one of its social responsibilities. We believe enterprises and the community are an indivisible whole because enterprises cannot grow without the support and assistance of the community. To fulfil its social responsibilities in a more comprehensive manner, the Group dedicates itself to participating in community activities and undertakes the responsibility of a good corporate citizen for contributing to the community by encouraging its employees to participate in charitable and social services.

The Group will continue to regularly review the goals and direction of community investment, and supervise community investment, sponsorship and donation activities and approval policies. The Group will review annually whether the social performance of the Group meets the goals of community investment policies and community activities, supervise and enhance team capabilities, and ensure that community investment policies are implemented in all departments.

OUTLOOK

The Group considers that the currently implemented environmental protection and social responsibility measures are sufficient for complying with relevant laws and regulations. However, the Group will continue to keep abreast of the updated relevant requirements and conduct reviews from time to time, striving to strengthen environmental protection and social responsibility measures.

B. 社會(續)

1. 社區參與

本集團深知對經營所在社區作出積 極貢獻的重要性,並將社區的利益 視為其社會責任之一。本集團認為 企業和社區是不可分割的整體,企 業發展同時也離不開社區的支持與 幫助。為了更充份履行社會責任, 本集團致力參與社區活動,並透過 鼓勵員工參與慈善及社會服務,承 擔良好企業公民為社區作出貢獻之 責任。

本集團將繼續定期檢討社區投資的 目標和方向,並監督社區投資、贊 助和捐贈活動及批核政策。本集團 又會每年審視本集團的社會表現是 否切合社區投資政策和社區活動的 目標,監管和優化團隊能力,並確 保社區投資政策於各部門實行。

展望

本集團認為,目前實施的環境保護及社會責任 措施足以符合相關法例及法規。然而,本集團 將持續配合最新相關要求不時加以檢討,致力 加強環保及社會責任措施。

HKEX ESG REPORTING GUIDE INDEX 聯交所《環境、社會及管治報告指引》索 引

A	Environment 環境	Section 章節
Aspect A.1	Emissions	A1
方面A.1	排放物
KPI A.1.1	The types of emissions and respective emissions data	A1
指標A.1.1	排放物種類及相關排放數據
KPI A.1.2	Direct (Scope 1) and energy indirect (Scope 2) greenhouse gas emissions (in tonnes) and (where appropriate) intensity (e.g. per unit	A1
	of production volume, per facility).
指標A.1.2	直接(範圍1)及能源間接(範圍2)溫室氣體排放量(以噸計算)及(如 適用)密度(如以每產量單位、每項設施計算)。
KPI A.1.3	Total hazardous waste produced (in tonnes) and (where appropriate)	A1
	intensity (e.g. per unit of production volume, per facility).
指標A.1.3	所產生有害廢棄物總量(以噸計算)及(如適用)密度(如以每產量 單位、每項設施計算)。
KPI A.1.4	Total non-hazardous waste produced (in tonnes) and (where	A1
	appropriate) intensity (e.g. per unit of production volume, per
	facility).
指標A.1.4	所產生無害廢棄物總量(以噸計算)及(如適用)密度(如以每產量
	單位、每項設施計算)。
KPI A.1.5	Description of the emission targets set and the steps taken to reach	A1
	these targets.
指標A.1.5	描述所訂立的排放量目標及為達到這些目標所採取的步驟。
KPI A.1.6	Description of the methods to handle hazardous and non-hazardous	A1
	waste, and the description of the waste reduction targets set and
	the steps taken to achieve these targets.
指標A.1.6	描述處理有害及無害廢棄物的方法,及描述所訂立的減廢目標及
	為達到這些目標所採取的步驟。
Aspect A.2	Use of Resources	A2
方面A.2	資源使用
KPI A.2.1	Direct and/or indirect energy consumption by type (e.g. electricity,	A2
	gas or oil) in total (kWh in'000s) and intensity (e.g. per unit of
	production volume, per facility).
指標A.2.1	按類型劃分的直接及╱或間接能源(如電、氣或油)總耗量(以千個
	千瓦時計算)及密度(如以每產量單位、每項設施計算)。

A	Environment 環境	Section 章節
KPI A.2.2	Water consumption in total and intensity (e.g. per unit of production volume, per facility).	As water consumed in the Nanjing Office is provided by the property management company, the relevant data cannot be
指標A.2.2	總耗水量及密度(如以每產量單位、每項設施計算)。	collected 由於南京辦公室的用 水均由物業管理公司 提供,故未能收集有 關數
KPI A.2.3	Description of the energy efficiency targets set and the steps taken to achieve these targets.	A2
指標A.2.3	描述所訂立的能源使用效益目標及為達到這些目標所採取的步驟。
KPI A.2.4	Description of whether there is any issue in sourcing water that is fit for purpose, and the water efficiency targets set and the steps taken to achieve these targets.	A2
指標A.2.4	描述求取適用水源上可有任何問題,以及所訂立的用水效益目標 及為達到這些目標所採取的步驟。
KPI A.2.5	Total packaging material used for finished products (in tonnes) and (where appropriate) with reference to per unit produced.	A2
指標A.2.5	製成品所用包裝材料的總量(以噸計算)及(如適用)每生產單位佔 量。
Aspect A.3 方面A.3	Environment and Natural Resources 環境及天然資源	A3
KPI A.3.1	Description of business activities' major impacts on environment and natural resources and actions taken to manage related impacts.	There were no incidents that have a significant impact on the environment and natural resources during the period
指標A.3.1	描述業務活動對環境及天然資源的重大影響及已採取管理有關影 響的行動。	期內未有對環境及天 然資源的重大影響的 事故
Aspect A.4 方面A.4	Climate change 氣候變化	A4
KPI A.4.1	Description of major climate events which have and may have effect on issuer and how they are dealt with.	A4
指標A.4.1	描述已經及可能會對發行人產生影響的重大氣候相關事宜,及應 對行動。

B	Social 社會	Section 章節
Aspect B.1 方面B.1	Employment 僱傭	B1
KPI B.1.1	Total number of employees by gender, type of employment (e.g. full-time or part-time), age group and geographical region.	B1
指標B.1.1	按性別、僱傭類型(如全職或兼職)、年齡組別及地區劃分的僱員 總數。
KPI B.1.2	Employee turnover rate by gender, age group and geographical region.	B1
指標B.1.2	按性別、年齡組別及地區劃分的僱員流失比率。
Aspect B.2 方面B.2	Health and Safety 健康與安全	B2
KPI B.2.1	Number and rate of work-related fatalities in each of the last three years (including the reporting year).	There were no work related fatalities in the past three years including the
指標B.2.1	過去三年(包括匯報年度)每年因工亡故的人數及比率。	reporting period 包括報告期內的過去 三年未有因工亡故事 件
KPI B.2.2	Lost days due to work injury.	There were no work related accidents during the reporting period
指標B.2.2	因工傷損失工作日數。	報告期內並沒有工傷 事故
KPI B.2.3	Description of the occupational health and safety measures adopted, how they are implemented and monitored.	B2
指標B.2.3	描述所採納的職業健康與安全措施,以及相關執行及監察方法。

B	Social 社會	Section 章節
Aspect B.3	Development and Training	B3
方面B.3	發展及培訓
KPI B.3.1	The percentage of employees trained by gender and employee	B3
	category (e.g. senior management, middle management).
指標B.3.1	按性別及僱員類別(如高級管理層、中級管理層)劃分的受訓僱員
	百分比。
KPI B.3.2	The average training hours completed per employee by gender and	B3
	employee category.
指標B.3.2	按性別及僱員類別劃分,每名僱員完成受訓的平均時數。
Aspect B.4	Labour Standards	B4
方面B.4	勞工準則
KPI B.4.1	Description of measures to review employment practices to avoid	B4
	child and forced labour.
指標B.4.1	描述檢討招聘慣例的措施以避免童工及強制勞工。
KPI B.4.2	Description of steps taken to eliminate such practices when	No violations during
	discovered.	the period
指標B.4.2	描述在發現違規情況時消除有關情況所採取的步驟。	期內未有違規情況
Aspect B.5 方面B.5	Supply Chain Management 供應鏈管理	C1
KPI B.5.1	Number of suppliers by geographical region.	The Group has one
		supplier in Hong
		Kong.
指標B.5.1	按地區劃分的供應商數目。	本集團有1家位於香
		港的供應商
KPI B.5.2	Description of practices relating to engaging suppliers, number of	All suppliers of the
	suppliers where the practices are being implemented, how they are	Group follow the
	implemented and monitored.	Group's practice for
		engagement of
		suppliers
指標B.5.2	描述有關聘用供應商的慣例,向其執行有關慣例的供應商數目, 以及相關執行及監察方法。	本集團所有供應商均 會按照本集團的聘用
		供應商慣例

B	Social 社會	Section 章節
KPI B.5.3	Description of the practices related to the identification of environmental and social risks in each section of the supply chain, as well as related implementation and monitoring methods.	C1
指標B.5.3	描述有關識別供應鏈每個環節的環境及社會風險的慣例,以及相 關執行及監察方法。
KPI B.5.4	Description of the practices that promote the use of environmentally friendly products and services when selecting suppliers, as well as related implementation and monitoring methods.	C1
指標B.5.4	描述在揀選供應商時促使多用環保產品及服務的慣例,以及相關 執行及監察方法。
Aspect B.6	Product Responsibility	C2
方面B.6 KPI B.6.1	產品責任 Percentage of total products sold or shipped subject to recalls for safety and health reasons.	During the period, no products were required to be recalled due to safety and health reasons
指標B.6.1	已售或已運送產品總數中因安全與健康理由而須回收的百分比。	期內未有產品因安全 與健康理由而須回收
KPI B.6.2	Number of products and service related complaints received and how they are dealt with.	There were no complaints about quality issues during the period
指標B.6.2	接獲關於產品及服務的投訴數目以及應對方法。	期內未有因品質問題 的投訴
KPI B.6.3	Description of practices relating to observing and protecting intellectual property rights.	C2
指標B.6.3 KPI B.6.4	描述與維護及保障知識產權有關的慣例。 Description of quality assurance process and product recall	C2
指標B.6.4 KPI B.6.5	procedures. 描述質量檢定過程及產品回收程序。 Description of consumer data protection and privacy policies, how	C2
指標B.6.5	they are implemented and monitored. 描述消費者資料保障及私隱政策,以及相關執行及監察方法。

B	Social 社會	Section 章節
Aspect B.7	Anti-Corruption	C3
方面B.7	反貪污
KPI B.7.1	Number of concluded legal cases regarding corrupt practices	There were no
	brought against the issuer or its employees during the Reporting	corruption lawsuits
指標B.7.1	Period and the outcomes of the cases. 於匯報期內對發行人或其僱員提出並已審結的貪污訴訟案件的數	during the period 期內未有貪污訴訟案
	目及訴訟結果。	件
KPI B.7.2	Description of preventive measures and whistle-blowing procedures,	C3
	how they are implemented and monitored.
指標B.7.2	描述防範措施及舉報程式,以及相關執行及監察方法。
KPI B.7.3	Description of the anti-corruption training provided to directors and	C3
	employees.
指標B.7.3	描述向董事及員工提供的反貪污培訓。
Aspect B.8	Community Investment	C4
方面B.8	社區投資
KPI B.8.1	Focus areas of contribution (e.g. education, environmental concerns,	C4
	labour needs, health, culture, sport).
指標B.8.1	專注貢獻範疇(如教育、環境事宜、勞工需求、健康、文化、體
	育)。
KPI B.8.2	Resources contributed to the focus area (e.g. money or time).	C4
指標B.8.2	在專注範疇所動用資源(如金錢或時間)。