Global Banking Sustainability Partnership and Our Sustainable Finance Framework

To support our strategic sustainability goals, we published our Sustainable Finance Framework in January 2026, which provides a structured and transparent approach to financing and refinancing eligible green and social projects. The Framework governs the issuance of green, social and sustainability financing instruments, aligns with internationally recognised principles including the International Capital Markets Association (“ICMA”)’s Green Bond Principles, Social Bond Principles and Sustainability Bond Guidelines, and reinforces the linkage between our funding activities and measurable environmental and social outcomes. The Framework covers a wide range of scope of eligible investments including environmental and social projects which deliver respective environmental and social benefits to the community. A Second-Party Opinion was obtained from Moody’s Ratings, which has assigned Sustainability Quality Score of “SQS2 (Very good)” Framework.

We also deepened our sustainable finance efforts through a strategic partnership with DBS Bank (Hong Kong) Limited (“DBS Hong Kong”), reflecting our commitment to responsible investment and community-focused initiatives. Our collaboration with DBS Hong Kong led to the successful closing of an HK$5 billion bilateral, multi-tranche Sustainability-Linked Loan (“SLL”) and social loan. The package, including a four-year HK$2 billion SLL, a 5-year HK$2.9 billion SLL, and an HK$100 million social loan, was awarded “Best Sustainability Loan - Hong Kong” in “The Asset Triple A Awards for Sustainable Finance 2026”. CASE STUDY Through this partnership, we jointly designed a tailored set of sustainability performance targets that reflect our current ESG profile and our “2030 Sustainability Vision”, ensuring the loan structure meaningfully incentivises environmental and social progress. We also worked with DBS Hong Kong to recognise our ongoing investments in community initiatives, with proceeds from the social loan earmarked for eligible projects such as Transitional Housing and the Community Living Room, supporting wider community well-being.

In addition, the Group issued HK$8 billion guaranteed convertible bonds due 2030, further diversifying its longterm funding sources. The issuance enhances funding flexibility and supports the Group’s long-term development and sustainable finance objectives.

As of 31 December 2025, we have initiated green finance partnerships with a cohort of 18 local and international banks, securing over HK$50 billion of green finance facilities, including green loans, green undertakings, social loans and sustainability-linked loans, to support our sustainable development activities across the Group.

Please refer to our Sustainability Report 2025 for the green and sustainable finance facilities we utilised to support our sustainable development activities throughout 2025.