GRI Content Index

For the Materiality Disclosures Service, GRI Services reviewed that the GRI content index is clearly presented and the references for Disclosures 102-40 to 102-49 align with appropriate sections in the body of the report. The service was performed on the English version of the report.

GRI Standards	General Disclosures		Reference/Direct Answer/Reasons for Omissions	External Assurance
GRI 101: Foundation 2016
GRI 102: General Disclosures 2016	Organisational Profile
	102-1	Name of organisation	About this Report	✔
	102-2	Activities, brands, products, and services	DSD provides wastewater and stormwater drainage services to the general public in Hong Kong	✔
	102-3	Location of headquarters	Hong Kong, 43/F Revenue Tower, Wanchai	✔
	102-4	Location of operations	Hong Kong only	✔
	102-5	Ownership and legal form	Part of the Hong Kong SAR Government	✔
	102-6	Markets served	Hong Kong only	✔
	102-7	Scale of the organisation	Appendix 2 - Key Statistics and Data	✔
	102-8	Information on employees and other workers	Appendix 2 - Key Statistics and Data	✔
	102-9	Supply chain	Environmental Management Stakeholder Engagement Activities	✔
	102-10	Significant changes to the organisation and its supply chain	No significant change	✔
	102-11	Precautionary Principle or approach	Governance Approach	✔
	102-12	External initiatives	Highlights of the Year Stakeholder Engagement Activities	✔
	102-13	Membership of associations	DSD holds membership in the following associations: The International Water Association (IWA); The International Association for Hydro-Environment Engineering and Research (IAHR) – Institute Member; The International Association for Hydro-Environment Engineering and Research (IAHR) – Hong Kong Chapter; The Hong Kong Green Building Council; The Chartered Institution of Water and Environmental Management (CIWEM); The NEC Users’ Group and CITAC i-Club Corporate Member.	✔
	Strategy
	102-14	Statement from senior decision-maker	Director’s Statement	✔
	Ethics and Integrity
	102-16	Values, principles, standards, and norms of behaviour	Governance Approach	✔
	Governance
	102-18	Governance structure	Governance Approach	✔
	102-20	Executive-level responsibility for economic, environmental, and social topics	Governance Approach	✔
	102-21	Consulting stakeholders on economic, environmental, and social topics	Regular Engagement Stakeholder Engagement Activities	✔
	102-22	Composition of the highest governance body and its committees	Governance Approach	✔
	102-23	Chair of the highest governance body	Governance Approach	✔
	102-32	Highest governance body’s role in sustainability reporting	Engagement Approach	✔
	Stakeholder Engagement
	102-40	List of stakeholder groups	Engagement Approach	✔
	102-41	Collective bargaining agreements	Nil	✔
	102-42	Identifying and selecting stakeholders	Engagement Approach	✔
	102-43	Approach to stakeholder engagement	Engagement Approach	✔
	102-44	Key topics and concerns raised	Engagement Approach	✔
	Reporting Practice
	102-45	Entities included in the consolidated financial statements	About this Report	✔
	102-46	Defining report content and topic Boundaries	About this Report Engagement Approach	✔
	102-47	List of material topics	Engagement Approach	✔
	102-48	Restatements of information	There is no such re-statement in this Report.	✔
	102-49	Changes in reporting	No significant change	✔
	102-50	Reporting period	About this Report	✔
	102-51	Date of most recent report	DSD Sustainability Report 2017-18 was published in December 2018	✔
	102-52	Reporting cycle	Our Sustainability Report has been published annually since 2012-13	✔
	102-53	Contact point for questions regarding the report	Feedback Form	✔
	102-54	Claims of reporting in accordance with the GRI Standards	About this Report	✔
	102-55	GRI content index	Appendix III - GRI Content Index	✔
	102-56	External assurance	About this Report Verification Statement	✔

GRI Standards	Topic-specific Standards		Reference/Direct Answer/Reasons for Omissions	External Assurance
Economic
	Transparency on public funds and assets management
GRI 103: Management Approach 2016	103-1 103-2 103-3		Appendix II – Key Statistics and Data	✔
GRI 201: Economic Performance 2016	201-1	Direct economic value generated and distributed	Appendix II – Key Statistics and Data	✔
GRI 203: Indirect Economic Impacts 2016	203-1	Infrastructure investments and services supported	Our Core Responsibilities Stakeholder Engagement Activities	✔
	Procurement Criteria and Practices
GRI 103: Management Approach 2016	103-1 103-2 103-3		DSD adopts the procurement policy of the Government of the Hong Kong Special Administrative Region	✔
GRI 204: Procurement Practices 2016	204-1	Proportion of spending on local suppliers	100%	✔
	Anti-corruption
GRI 103: Management Approach 2016	103-1 103-2 103-3		We request our staff to adhere to the highest ethical standard. If any suspected corruption cases are reported, they will be submitted to the Independent Commission Against Corruption for further investigation.	✔
GRI 205: Anti-corruption 2016	205-3	Confirmed incidents of corruption and actions taken	No Confirmed incidents of corruption since 2013-14	✔
	Odour Management
GRI 103: Management Approach 2016	103-1 103-2 103-3		Our Core Responsibilities	✔
	Climate Change and Mitigation and Adaptation
GRI 103: Management Approach 2016	103-1 103-2 103-3		Our Core Responsibilities Environmental Management	✔
	Energy Management
GRI 103: Management Approach 2016	103-1 103-2 103-3		Energy Saving and Emission Reduction Promoting Sustainable Development in Hong Kong Environmental Management	✔
GRI 302: Energy 2016	302-1	Energy consumption within the organization	Key Statistics and Data	✔
	302-3	Energy intensity	Key Statistics and Data	✔
	302-4	Reduction of energy consumption	Environmental Management Meeting the Targets	✔
	Water Conversation
GRI 103: Management Approach 2016	103-1 103-2 103-3		Our Core Responsibilities Environmental Management	✔
GRI 303: Water 2016	303-1	Total water withdrawal by source	Key Statistics and Data	✔
	303-3	Water recycled and reused	Key Statistics and Data	✔
	Ecological Conservation
GRI 103: Management Approach 2016	103-1 103-2 103-3		Environmental Management	✔
GRI 304: Biodiversity 2016	304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Our Core Responsibilities Environmental Management	✔
	304-3	Habitats protected or restored	Environmental Management	✔
	Air Emissions
GRI 103: Management Approach 2016	103-1 103-2 103-3		Energy Saving and Emission Reduction Promoting Sustainable Development in Hong Kong	✔
GRI 305: Emissions 2016	305-1	Direct (Scope 1) GHG emissions	Environmental Management Key Statistics and Data	✔
	305-2	Energy indirect (Scope 2) GHG emissions	Environmental Management Key Statistics and Data	✔
	305-3	Other indirect (Scope 3) GHG emissions	Key Statistics and Data	✔
	305-5	Reduction of GHG emissions	Energy Saving and Emission Reduction Promoting Sustainable Development in Hong Kong Environmental Management	✔
	Effluents and Waste
GRI 103: Management Approach 2016	103-1 103-2 103-3		Our Core Responsibilities	✔
GRI 306: Effluents and Waste 2016	306-2	Waste by type and disposal method	Key Statistics and Data	✔
	306-3	Significant spills	During the year, a total of 67 significant sewage spills were reported and the total volume of sewage spill was about 27,900,000 cubic metres.(less than 2.72 per cent of our annual sewage treated). Corrective actions were taken immediately without causing any significant environmental impacts.	✔
	Environmental Compliance
GRI 103: Management Approach 2016	103-1 103-2 103-3		Governance Approach	✔
GRI 307: Environmental Compliance 2016	307-1	Non-compliance with environmental laws and regulations	Meeting the Targets	✔
	Sustainable Development Agenda
GRI 103: Management Approach 2016	103-1 103-2 103-3		Governance Approach Our Core Responsibilities	✔
	Internal Communication Channel
GRI 103: Management Approach 2016	103-1 103-2 103-3		Caring for Our Staff	✔
	Local Employee Ratio and Employment Policy
GRI 103: Management Approach 2016	103-1 103-2 103-3		Caring for Our Staff	✔
GRI 401: Employment 2016	401-1	New employee hires and employee turnover	Key Statistics and Data	✔
GRI 405: Diversity and Equal Opportunity 2016	405-1	Diversity of governance bodies and employees	Key Statistics and Data	✔
	Occupational Health and Safety
GRI 103: Management Approach 2016	103-1 103-2 103-3		Caring for Our Staff	✔
GRI 403: Occupational Health and Safety 2016	403-2	Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	Key Statistics and Data	✔
	Staff Training and Education
GRI 103: Management Approach 2016	103-1 103-2 103-3		Caring for Our Staff	✔
GRI 404: Training and Education 2016	404-1	Average hours of training per year per employee	Caring for Our Staff Key Statistics and Data	✔
	404-2	Programs for upgrading employee skills and transition assistance programs	Caring for Our Staff Key Statistics and Data	✔
	Service Quality Standards
GRI 103: Management Approach 2016	103-1 103-2 103-3		Governance Approach	✔
GRI 416: Customer Health and Safety 2016	416-1	Assessment of the health and safety impacts of product and service categories	Our Core Responsibilities Meeting the Targets	✔
	416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Meeting the Targets	✔
	Socioeconomic Compliance
GRI 103: Management Approach 2016	103-1 103-2 103-3		Governance Approach	✔
GRI 419: Socioeconomic Compliance 2016	419-1	Non-compliance with laws and regulations in the social and economic area	No non-compliance with laws or regulations in the social and economic area in 2018-19	✔