[HK]香港食品投资(00060):二零二六年环境、社会及管治报告
原标题:香港食品投资:二零二六年环境、社会及管治报告
報告原則 The Group has applied the following reporting principles in preparing 本集團編製本報告時已採納以下報告原則： this report: ? Materiality: Material ESG issues are identified with reference ? 重要性：重大ESG議題乃參考業務?運、持份 to business operations, stakeholder expectations, and regulatory 期望及監管要求識別。董事會按該等議題與 requirements. The Board prioritises these issues based on their 日常?運及合規責任的相關性作出優先排序。 relevance to day-to-day operations and compliance obligations.? Quantitative: Disclosed standards, methodologies, assumptions, ? 量化：就排放、能源及其他量化指標所採用的 and conversion factors used for emissions, energy, and other 披露準則、方法、假設及換算系數，已於方法 quantitative metrics are detailed in the methodology section. 說明章節中詳述。 ? Balance: The report presents an unbiased picture of the ? 平衡：本報告不偏不倚地呈現本集團的ESG表Group’s ESG performance, discussing both its environmental 現，既涵蓋其環境方面的成果（如能源減耗）， achievements (such as energy reductions) and operational 亦反映其?運挑戰（如該餐廳的結業及高致病challenges (such as the closure of the Restaurant and HPAI 性禽流感對供應鏈的影）。 supply chain disruptions). ? Consistency: Methodology and KPI definitions remain consistent ? 一致性：方法及關鍵績效指標的定義與上一年 with the previous year to ensure comparability. Any scope 度保持一致，以確保可比性；任何範圍變動均changes are explicitly disclosed. 已明確披露。 SOURCES OF INFORMATION 資料來源 The information disclosed in this report is derived from the Group’s 本報告所披露的資料乃源自本集團的內部記錄、? internal records, operational statistics, utility bills, fuel and vehicle 運統計數據、水電賬單、燃料及車輛記錄、廢棄物 logs, waste records, payroll and headcount schedules, training records, 記錄、薪酬及員工人數資料、培訓記錄、供應商名 supplier master lists, complaint logs, and management confirmations. 單、投訴記錄及管理層確認。董事會對報告內容的 The Board remains responsible for the truthfulness, accuracy, and 真實性、準確性及完整性負責。本報告期內並無進 completeness of the report content. No external assurance was engaged 行外部核證。 for this reporting cycle. ACCESS TO THIS REPORT 查閱本報告 This Group ESG Report is published in both English and Chinese. In 本集團ESG報告以中英文版本刊發，如有歧義，以英 case of discrepancy, the English version shall prevail. The electronic 文版本為準。報告的電子版本可於聯交所網站及本 copy of the report is accessible on the website of the Stock Exchange 公司網站(https://www.hongkongfoodinvestment.com.hk) and https://www.hongkongfoodinvestment.com.hk. 查閱。 FEEDBACK 反饋 The Group welcomes feedback on this report and its ESG and 本集團歡迎各界就本報告及其ESG與可持續發展表 sustainability performance. Stakeholders may send their comments to 現提出意見。持份可透過本公司指定電郵地址或 the Company’s designated email address or contact point. 聯絡渠道提交意見。 ? Email: info@efood.com.hk ? 電郵：info@efood.com.hk ? Company Website: http://www.hongkongfoodinvestment.com.hk ? 公司網站：http://www.hongkongfoodinvestment.com.hk OUR ESG AGENDA 我們的ESG方針 The Group’s ESG agenda is built around “Practical compliance, 本集團的ESG議程以「務實合規、負責任?運及穩步 responsible operations and steady improvement.” During FY2025/26, 提升」為核心。於二零二五╱二六財政年度內，本 the Group focused on stable operations, cost control, product and 集團專注維持穩定?運、加強成本控制、提升產品 service quality, workplace safety, and the orderly collection of core 及服務質素、保障工作場所安全，以及有序收集核 ESG data. Looking ahead, the Group will continue to improve the 心ESG數據。展望未來，本集團將持續提升ESG數 consistency of ESG data collection and strengthen selected disclosures 據收集的一致性，並在可行情況及與其?運規模相 on emissions methodology, targets, training, and supplier practices 稱的前提下，加強在排放方法、目標設定、培訓及 where practicable and proportionate to its operational scale. 供應商管理等方面的披露。 ESG-RELATED GOVERNANCE ESG相關管治 The Group maintains a top-down ESG governance flow, under 本集團維持自上而下的ESG管治架構，由董事會負 which the Board retains overall oversight, management coordinates 責整體監督，管理層統籌執行，各職能部門支援數 implementation, and functional departments support data collection.據收集。 ? Board Level: Decision-making level and ultimate accountability. ? 董事會層面：決策層及最終問責機構。最低限 Reviews the Group’s climate risk profile and progress against 度每年一次審閱本集團的氣候風險概況及目標 targets at least annually. 達成進展。 ? ESG Working Group: Supervision, coordination, and report ? ESG工作小組：負責監督、協調及報告編製。 compilation. Led by the finance department and senior 由財務部及高級管理層領導。 management. ? Functional Departments: Execution, data reporting, and ? 職能部門：負責執行、數據匯報及?運跟進。 operational follow-up. Provide operational records and support 提供?運記錄並支援各項管控措施的落實。 implementation of controls.
重要性評估 Based on stakeholder feedback and management review, the Group has 根據持份反饋及管理層審閱，本集團已識別以下 identified the following material ESG issues for the FY2025/26 cycle: 二零二五╱二六財政年度的重要ESG議題： Food Safety and Quality Assurance: Paramount for customer trust 食品安全及品質保證：對維持客戶信任及符合規管 and regulatory compliance. 要求至關重要。 Energy and Climate Management: High priority due to the energy 能源及氣候管理：由於冷藏及物流業務的高能源需 intensity of cold storage and logistics operations. 求，此範疇屬優先重點。 Supply Chain Resilience: Critical for mitigating global supply shocks 供應鏈韌性：對減緩全球供應衝擊和確保產品質量 and ensuring product quality. 至關重要。 Workplace Health and Safety: Essential for protecting employees 職場健康與安全：對保障員工及維持?運連續性不 and maintaining operational continuity. 可或缺。 ESG TARGETS AND PROGRESS OVERVIEW ESG目標及進展概況 The Group adopts a practical management approach under which 本集團採取務實的管理方針，以短期而且具實證基 short-term, evidence-based targets are used to support operational 礎的目標支持?運監控。 control. ? Emissions: Maintain zero material non-compliance with ? 排放：於環境法規方面保持零重大不合規情況。 environmental laws. ? Energy: Reduce energy intensity through LED retrofits and cold ? 能源：透過更換LED照明及提升冷藏設施隔熱 storage insulation upgrades. 效能，降低能源密度。 ? Water: Monitor water consumption and address anomalies ? 用水：監察用水量並及時處理異常情況。 promptly. ? Waste: Strengthen waste recycling, aiming to maintain a stable ? 廢棄物：加強廢物回收，致力維持穩定的無害 non-hazardous waste recycling rate. 廢棄物回收率。 FOCUS ON ENVIRONMENT 重視環境 The Group is committed to minimizing its environmental footprint 本集團致力透過提升能源效益、減少廢棄物及負責 by improving energy efficiency, reducing waste, and managing 任地管理資源，以減低對環境的影。於二零二五 resources responsibly. The Group’s environmental performance during ╱二六財政年度，本集團環境方面的績效受二零 FY2025/26 was significantly shaped by the closure of the Restaurant 二五年十一月該餐廳結業的影較大，整體資源消 in November 2025, which led to a notable reduction in overall 耗及排放因而明顯下降。 resource consumption and emissions. EMISSIONS 排放物 1 1 The Group’s emissions comprise air pollutants from vehicle fuel and 本集團的排放物括汽車燃料及煤氣燃燒產生的空 towngas combustion, as well as greenhouse gas (GHG) emissions 氣污染物以及溫室氣體（「溫室氣體」）排放（範圍1及 (Scope 1 and Scope 2). 範圍2）。 Air Emissions 空氣排放物 Air emissions of Nitrogen Oxides (NO ), Sulphur Oxides (SO ), and 空氣排放物如氮氧化物(NO )、硫氧化物(SO )及顆 x x x x Particulate Matter (PM) are generated from the Group’s delivery 粒物(PM)乃自本集團的配送汽車及煤氣消耗產生。 vehicles and towngas consumption. During FY2025/26, NO emissions 於二零二五╱二六財政年度，NO排放量減少34.8% x x decreased by 34.8% to 2.41 kg, SO decreased by 24.4% to 0.023 至2.41千克，SO排放量減少24.4%至0.023千克，而 x x kg, and PM slightly increased by 7.0% to 0.054 kg due to increased PM排放量則由於汽車使用量增加而輕微上升7.0% vehicle usage. 至0.054千克。 2 2 Greenhouse Gas (GHG) Emissions 溫室氣體排放 The Group’s greenhouse gas emissions are categorized into Scope 1 本集團的溫室氣體排放可分類為範圍1（直接排放） (Direct Emissions) and Scope 2 (Energy Indirect Emissions). 及範圍2（能源間接排放）。 ? Scope 1 (Direct Emissions): Generated from unleaded petrol ? 範圍1（直接排放）：由配送汽車使用的無鉛汽 used in delivery vehicles (2.29 tCO e) and direct combustion of 油（2.29噸二氧化碳當量）及煤氣直接燃燒（1.07 2 towngas (1.07 tCO e), totaling 3.37 tCO e. 噸二氧化碳當量）產生，合共為3.37噸二氧化碳2 2 當量。 ? Scope 2 (Energy Indirect Emissions): Generated from ? 範圍2（能源間接排放）：由向中電採購的電力3 3 purchased electricity from CLP (140.06 tCO e) and towngas （140.06噸二氧化碳當量）及煤氣供應鏈排放2 4 4 supply chain emissions (5.19 tCO e) , totaling 145.25 tCO e. （5.19噸二氧化碳當量）產生，合共為145.25噸 2 2 二氧化碳當量。 ? Total Scope 1 and Scope 2 Emissions: Decreased by 37.8% to ? 範圍1及範圍2 排放總計：由二零二四╱二五財 148.61 tCO e (from 238.90 tCO e in FY2024/25). This positive 政年度的238.90噸二氧化碳當量減少37.8%至 2 2 ESG trend was primarily driven by the closure of the Restaurant 148.61噸二氧化碳當量。這正面的環境、社會 (a major energy user) and energy efficiency improvements. 及管治趨勢主要是受到餐聽（主要能源使用） 關閉及能源效益改善所帶動。 ? GHG Intensity: Improved by 28.5% to 0.000939 tCO e/ ? 溫室氣體密度：改善28.5%至0.000939噸二氧化2 HK$’000 revenue (based on corrected FY2025/26 revenue of 碳當量╱千元收入（基於經調整之二零二五HK$158,329,000), reflecting enhanced energy productivity. ╱二六財政年度收入158,329,000元計算），反映能源生產力有所提升。 ? Scope 3 Supply Chain Emissions: Business air travel accounted ? 範圍3供應鏈排放：商務差旅佔18.921噸二氧 for 18.921 tCO e (based on 15 trips, consistent with the previous 化碳當量（基於15次出差計算，與上個週期一 2 cycle), and waste to landfill accounted for 17.84 tCO e. 致），而垃圾堆填佔17.84噸二氧化碳當量。 2 Notes: 附註： 1 1 Unleaded Petrol Emission Factor: 2.360 kg CO e/liter (EPD/EMSD). 無鉛汽油排放系數：2.360千克二氧化碳當量╱公升 2 （環保署╱機電工程署）。 2 2 GHG emissions are calculated with reference to the “Guidelines to 溫室氣體排放乃參考環保署及機電工程署發佈的《香 Account for and Report on Greenhouse Gas Emissions and Removals for 建築物（商業、住宅或公共用途）的溫室氣體排放 Buildings (Commercial, Residential or Institutional Purposes) in Hong 及減除的核算和報告指引計算。 Kong” issued by EPD and EMSD. 3 3 Electricity Emission Factor: 0.37 kg COe/kWh (CLP 2024). 0.37 kg 電力排放系數：0.37千克二氧化碳當量╱千瓦時（二 2 CO e/kWh (CLP 2024). 零二四年中電）。 2 EMISSIONS (continued) 排放物（續） Scope 3 Emissions – Basis of Reporting 範圍3排放－報告基準 FY2025/26 marks the Group’s first formal disclosure of Scope 二零二五╱二六財政年度為本集團首次正式披露範 3 greenhouse gas emissions, undertaken on a voluntary basis 圍3溫室氣體排放，此舉乃基於自願基準進行，並 in alignment with the Group’s progressive approach to climate 符合本集團在氣候透明度方面採取的漸進式方針以 transparency and the direction set by the Stock Exchange ESG 及聯交所環境、社會及管治報告守則（附錄C2，D部 5 Reporting Code (Appendix C2, Part D). The Group has selected 分）所訂定的方向。本集團已選擇類別6（商務差旅） 5 Category 6 (Business Air Travel) as the sole Scope 3 category 作為於本報告週期所披露之唯一範圍3類別，原因 disclosed in this reporting cycle, for the following reasons:如下： Business air travel represents the most directly measurable and 就本集團目前的?運規模而言，商務差旅為最直接 material Scope 3 emission source for the Group’s current scale of 可計量且最重大的範圍3排放源。差旅記錄由管理 operations. Trip records are maintained internally by management and 層內部保存，並可與差旅費用記錄進行獨立核對， can be independently verified against travel expense records, making 因此此類別在數據上可靠且符合審核要求。 this category both data-reliable and audit-ready. The Group’s senior management undertakes business travel to key 本集團高級管理層因貿易及採購活動需要前往主要 sourcing markets (including Japan, Southeast Asia, and other overseas 採購市場（括日本、東南亞及其他海外市場）出 markets) as part of its trading and procurement activities, and the 差，因此相關的排放與本集團的核心業務?運直接 associated emissions are therefore directly linked to the Group’s core 掛。 business operations. Note: 附註： 5 5 Scope 3 Category 6 – Methodology Note: Business air travel emissions 範圍3類別6－方法附註：商務差旅排放乃採用 are calculated using the DEFRA 2023 Greenhouse Gas Reporting 《DEFRA 2023年溫室氣體報告：轉換因子（經濟艙， Conversion Factors (economy class, market-based method). Short-haul 市場化方法）》計算。短途航班採用的排放系數為 flights use an emission factor of 0.255 kg COe/km/passenger and 0.255千克二氧化碳當量╱公里╱旅客，而長途航班 2 long-haul flights use 0.195 kg COe/km/passenger. Trip distances are 則採用0.195千克二氧化碳當量╱公里╱旅客。旅程 2 estimated using great-circle distances between origin and destination 距離乃根據出發地機場與目的地機場之間的大圓距 airports. A total of 15 business trips were recorded for FY2025/26, 離估算。於二零二五╱二六財政年度合共錄得15次差 resulting in 18.921 tCO e of Scope 3 Category 6 emissions. This figure is 旅，產生18.921噸二氧化碳當量的範圍3類別6排放。 2 EMISSIONS (continued) 排放物（續） Scope 3 Emissions – Basis of Reporting (continued) 範圍3排放－報告基準（續）For all other Scope 3 categories under the GHG Protocol (Categories 就溫室氣體核算體系項下的所有其他範圍3類別（類 1–15), the Group has assessed their applicability and materiality 別1至15）而言，本集團已參考聯交所氣候信息披露 with reference to the Stock Exchange Implementation Guidance for 的實施指引及「在無須付出不必要的額外成本或努 Climate Disclosures and the principle of “reasonable and supportable 力即可獲得合理及有依據的資料」（國際財務報告準 information available without undue cost or effort” (IFRS S2). The 則第2號）的原則，評估其適用性及重要性。本集團 Group’s assessment is as follows: 的評估如下： ? Categories 1–5 (Upstream): Purchased goods and services ? 類別1至5（上游）：採購貨物及服務（類別1）、 (Cat 1), capital goods (Cat 2), fuel and energy (Cat 3), upstream 資本貨物（類別2）、燃料及能源（類別3）、上游 transport (Cat 4), and waste generated in operations (Cat 5) 運輸（類別4）及?運產生的廢棄物（類別5）涉及 involve extensive supply chain data collection across multiple 向多個層級的供應商收集大量供應鏈數據。鑑 tiers of suppliers. Given the Group’s lean operational model 於本集團奉行精簡的?運模式，且其供應鏈數 and the current maturity of its supply chain data systems, 據系統目前已臻成熟，全面量化該等類別將涉 comprehensive quantification of these categories would involve 及與本集團規模不相稱的不必要額外成本或工 undue cost or effort disproportionate to the Group’s size. The 作量。本集團擬隨著供應商參與計劃制定，逐 Group intends to progressively assess the feasibility of Cat 1 步評估在未來週期就類別1（採購商品）作出披 (purchased goods) disclosure in future cycles as its supplier 露的可行性。 engagement programme develops. ? Categories 7–15 (Downstream): Employee commuting (Cat 7), ? 類別7至15（下游）：僱員通勤（類別7）、下游運 downstream transport (Cat 9), and other downstream categories 輸（類別9），而基於本集團的工作團隊及分銷 are not considered material to the Group’s current Scope 3 profile 業務規模，其他下游類別並不被認為對本集團 given the scale of its workforce and distribution operations. 目前的範圍3情況而言屬重大。投資（類別15） Investments (Cat 15) are not applicable to the Group’s principal 對本集團的主要業務並不適用。 activities. The Group is committed to exploring and expanding its Scope 3 本集團致力在未來報告週期中逐步探索及擴展其範 disclosure progressively in future reporting cycles, with a focus 圍3的披露，並關注對其業務而言屬重大且有可靠 on categories that are both material to its business and supported 數據支持的類別。正式的供應商參與計劃及綠色採 by reliable data. The introduction of a formal supplier engagement 購標準（計畫於二零二六╱二七財政年度實施）將為 programme and green procurement criteria (planned for FY2026/27) 未來對類別1（採購貨物及服務）的評估奠定基礎。 will provide the foundation for future Cat 1 (purchased goods and services) assessment. USE OF RESOURCES 資源使用 The Group’s primary resources consumed are electricity, towngas, 本集團耗用的主要資源為電力、煤氣、水及裝材 water, and packaging materials. 料。 ? Electricity: Purchased electricity (CLP) decreased by 25.1% ? 電力：由於該餐廳結業及推行LED照明更換工 to 378,545 kWh (from 505,443 kWh in FY2024/25) due to the 程，外購電力（中電）用量下降25.1%至378,545 closure of the Restaurant and LED lighting retrofits. The Group’s 千瓦時（二零二四╱二五財政年度：505,443千 electricity intensity improved to 2.39 kWh per HK$’000 revenue 瓦時）。本集團的用電密度改善至2.39千瓦時╱ (FY2024/25: 2.78 kWh per HK$’000), reflecting a 14.0% 千元收入（二零二四╱二五財政年度：2.78千improvement in electricity productivity year-on-year. 瓦時╱千元），按年提升14.0%，反映用電效 益有所提高。 ? Towngas: Consumption decreased by 44.3% to 420,624 MJ ? 煤氣：由於該餐廳為主要煤氣使用單位，其(from 755,568 MJ in FY2024/25) because the Restaurant was the 結業導致煤氣用量下降44.3%至420,624兆焦耳 primary towngas user. （二零二四╱二五財政年度：755,568兆焦耳）。 ? Water: Total water consumption decreased by 46.6% to 2,385 m3 ? 用水：總用水量下降46.6%至2,385立方米（二零 (from 4,465 m3 in FY2024/25), reflecting the Restaurant closure. 二四╱二五財政年度：4,465立方米），反映該 The previously reported figure of 23,048 m3 was a data error 餐廳結業的影。先前披露的數字（23,048立方 due to cumulative/incorrect meter readings at the Restaurant, 米）乃因該餐廳水錶累計╱讀數錯誤所致，現 which has now been fully resolved and corrected. Water intensity 已全面核實並更正。用水密度改善至0.01506立 improved to 0.01506 m3/HK$’000 revenue. 方米╱千元收入。 In aggregate, the Group’s total energy intensity (electricity and 整體而言，本集團於二零二五╱二六財政年度的總 towngas combined) improved significantly during FY2025/26, 能源密度（電力及煤氣合計）顯著改善，主要受該餐 driven by the Restaurant closure and ongoing energy efficiency 廳結業及持續推行節能措施所帶動。本集團將繼續 initiatives. The Group will continue to monitor energy intensity as a 以能源密度作為主要?運效率指標加以監察，並於 key operational efficiency indicator and target further improvements 未來透過提升冷藏設施隔熱效能、更換LED照明及 through cold storage insulation upgrades, LED lighting retrofits, and 推行實時溫度監控等措施，進一步提升能源效益。 real-time temperature monitoring in future cycles. 6 6 ? Waste Management: Total non-hazardous waste generated ? 廢棄物管理：產生的無害廢棄物總量為43.2637 7 was 43.263 tonnes (including 16.627t food waste , 5.070t waste 噸（括16.627噸廚餘、5.070噸廢食用油及 cooking oil, and 21.566t general commercial waste). 21.566噸一般商業廢物）。 ? Recycling: A total of 11.989 tonnes of non-hazardous waste ? 回收：共回收11.989噸無害廢棄物，括由持牌 was recycled, including 1.690 tonnes of waste cooking oil 承辦商回收的1.690噸廢食用油（佔產生量5.070 8 8 collected by licensed contractors (a 33.3% recycling rate out 噸的33.3%；過往年度假設100%回收，現已按 of 5.070t generated; previous years assumed 100% recycling 承辦商實際收集量作出修訂）及10.299噸其他 which has been corrected to reflect actual contractor receipts) 廢棄物（括部分廚餘分流及0.001噸紙張╱碳 and 10.299 tonnes of other waste (including food waste partial 粉）。整體回收率為21.0%（二零二四╱二五財 diversion and 0.001t paper/toner). The overall recycling rate 政年度：31.1%）。回收率下降主要由於本年度 was 21.0% (compared to 31.1% in FY2024/25). The decline 未有運作廚餘處理設備，導致未有進行廚餘回 was driven by zero food waste recycling as no Food waste 收。 composter was in operation during the year. ? Hazardous Waste: The Group generated 0 tonnes of hazardous ? 有害廢棄物：本集團並無產生有害廢棄物。 waste. Notes: 附註： 6 6 Non-Hazardous Waste: Food waste and cooking oil weights are based 溫室氣體排放乃參考環保署及機電工程署發佈的《香 on actual garbage collection and recycling contractor receipts. General 建築物（商業、住宅或公共用途）的溫室氣體排放 commercial waste is based on waste contractor records. 及減除的核算和報告指引計算。 7 7 The FY2025/26 food waste figure of 16.63 tonnes is based solely on actual 二零二五╱二六財政年度的廚餘數字16.63噸僅為根 garbage collection weights from licensed contractor records. Theoretical 據持牌承辦商的實際垃圾收集重量計算。按每位顧客 estimates based on 2 kg per guest cover (which produced figures of 33.5t 2千克的理論估算（得出33.5噸及61.3噸）不未採納， and 61.3t) have been excluded as they are not measured data. 因它並非實際量度數據。 8 8 The FY2024/25 report assumed 100% of waste cooking oil was recycled 二零二四╱二五財政年度報告假設100%廢食用油由 CLIMATE CHANGE (STOCK EXCHANGE PART D 氣候變化（聯交所附錄C2第D部分－氣候相關 CLIMATE DISCLOSURES) 披露） Governance: Board Oversight of Climate-related Risks 管治：董事會對氣候相關風險的監督The Group recognize that climate change is a material financial 本集團認識到氣候變化屬重大財務風險，對我們在 risk that impacts our 70-year legacy in the frozen food trading and 冷凍食品貿易及餐飲行業逾70年的業務根基構成影 catering sectors. The Board maintains ultimate accountability for the 。董事會對本集團的ESG策略及氣候相關風險與 Group’s ESG strategy and the oversight of climate-related risks and 機遇的監督承擔最終責任。 opportunities. The Group adopts a pragmatically integrated governance structure. 本集團採取務實整合的管治架構。基於本集團的精 Given our lean operational model, the Board utilizes the Audit 益?運模式，董事會透過審核委員會監督氣候相關 Committee to oversee climate-related financial risks. This ensures 財務風險，以確保氣候因素與其他?運成本一樣， that climate considerations are evaluated with the same financial 按同等的財務審慎原則進行評估，同時避免設立獨 rigor as other operational costs, preventing the administrative overlap 立委員會所帶來的行政重疊，並維持符合D部分的 of separate committees while maintaining compliance with Part D 披露要求。董事會至少每年一次審閱本集團的氣候 requirements. The Board reviews the Group’s climate risk profile 風險概況及溫室氣體減排目標的進展。 and progress against greenhouse gas (GHG) reduction targets at least annually. The Board has delegated the operational management of 董事會已將氣候相關事宜的?運管理授權予由財務 climate-related issues to the ESG Working Group, led by the Chief 總監及高級管理層領導的ESG工作小組。ESG工作 Financial Officer and senior managements. The ESG Working Group 小組監察各冷藏設施的每月能源消耗數據及製冷劑 monitors monthly energy consumption data and refrigerant leakage 洩漏率，並定期向董事會匯報。 rates across our cold storage facilities and provides regular updates to the Board. Strategy: Managing Climate Risks in the Frozen Food Sector 策略：冷凍食品行業的氣候風險管理 As a specialist in the frozen food trading industry, the Group’s climate 作為專注冷凍食品貿易的企業，本集團的氣候策略 strategy is centered on Cold Chain Resilience and is inherently tied 以「冷鏈韌性」為核心，並與維持價格穩定及保障食 to our commitment to price stability and food security. Under the 品供應安全的承諾緊密相連。根據聯交所ESG報告 Stock Exchange ESG Reporting Codes Part D requirements, we have 守則附錄C2D部分的要求，我們已識別以下重大氣 identified the following material climate-related risks: 候相關風險：Physical Risks (Acute and Chronic): 實體風險（急性及慢性）：? Extreme Weather Events (Acute): Increased frequency of ? 極端天氣事件（急性）：香及主要採購地區typhoons and flooding in Hong Kong and our sourcing regions （如南美洲及歐洲）颱風及水災的發生頻率增 (e.g., South America and Europe) can lead to logistics delays and 加，可能導致物流延誤及冷凍庫存受損。 damage to frozen inventory. ? Response: We have enhanced our business continuity plans and ? 應對措施：本集團已加強業務持續計劃，並分 diversified our global sourcing network to mitigate single-region 散全球採購網絡，以減低單一地區供應中斷的 supply shocks. 風險。 ? Rising Mean Temperatures (Chronic): Persistent heatwaves ? 平均氣溫上升（慢性）：持續高溫會增加維持冷 increase the energy demand required to maintain the integrity of 藏設施運作所需的能源需求（影範圍2間接排 our cold storage units (Scope 2 indirect emissions impact) and 放），並對製冷設備造成機械負荷。 put mechanical strain on refrigeration equipment. ? Response: We are investing in high-efficiency thermal insulation ? 應對措施：本集團對高效隔熱技術及實時溫度 and real-time temperature monitoring systems to optimize energy 監控系統作出投資以優化能源使用，同時降低 use, simultaneously reducing our carbon footprint and protecting 碳足跡及減輕能源價格波動對利潤的影。 our slim margins from energy price volatility. CLIMATE CHANGE (STOCK EXCHANGE PART D 氣候變化（聯交所附錄C2第D部分－氣候相關 CLIMATE DISCLOSURES) (continued) 披露）（續） Strategy: Managing Climate Risks in the Frozen Food Sector 策略：冷凍食品行業的氣候風險管理（續） (continued) Transition Risks: 轉型風險： ? Policy and Legal: Compliance with the Stock Exchange’s ? 政策及法律：需遵守聯交所強制性氣候相關披 mandatory climate-related disclosures and potential future carbon 露規定，及供應鏈內的潛在未來碳定價機制。 pricing mechanisms in our supply chain. ? Response: We have standardized our carbon accounting processes ? 應對措施：我們已標準化碳核算流程，以確保 to ensure the accuracy of our Scope 1 and Scope 2 emissions 範圍1及範圍2排放數據的準確性。 data. ? Market and Reputation: Shifting consumer preferences toward ? 市場及聲譽：消費偏好選用低碳足跡或更具 products with lower carbon footprints or more sustainable 可持續來源的產品。 sourcing. ? Response: We are engaging with our long-term suppliers to ? 應對措施：本集團正與長期供應商溝通，以評 assess their environmental practices and exploring “Green 估其環境管理措施，並為餐飲及批發客戶探索 Procurement” options for our restaurant and wholesale clients.「綠色採購」選項。 Risk Management: Identification and Assessment 風險管理：識別及評估 Climate risks are not managed in isolation; they are embedded in the 氣候風險並非獨立管理，而是納入本集團的整體企 Group’s broader enterprise risk management (ERM) process. 業風險管理框架之中。 Identification: We utilize the Stock Exchange Implementation 識別：我們採用聯交所氣候披露實施指引，根據風 Guidance for Climate Disclosures to categorize risks based on 險發生的可能性及其對收入及?運成本的潛在財務 their likelihood and potential financial impact on our revenue and 影進行分類。 operational costs. Assessment: Risks are prioritized based on a “Materiality 評估：風險按「重要性評估」進行優先排序。就冷凍 Assessment.” For the frozen food sector, Refrigerant Management 食品行業而言，製冷劑管理（範圍1直接排放）及用 (Scope 1 direct emissions) and Electricity Consumption (Scope 2 電量（範圍2間接排放）因與?運成本直接相關，被 indirect emissions) are assessed as high-priority areas due to their 評估為高優先事項。 direct link to operational overheads. Integration: Identified climate risks are added to the Group’s 整合：已識別的氣候風險將納入本集團風險登記 Risk Register, with specific “Risk Owners” assigned to implement 冊，並指派特定「風險負責人」執行緩解措施（例如 mitigation measures (e.g., the Logistics Manager is responsible for 由物流經理負責冷藏設施的節能標準作業程序）。 energy-saving SOPs in cold storage). By applying the principle of 本集團遵循「不必要成本或努力」原則，優先採用對 “Undue Cost or Effort,” we prioritize qualitative assessments of our 供應鏈的定性評估，而非複雜的量化模型，以確保 supply chain over complex quantitative modeling, ensuring that our 風險管理在不增加過多成本的情況下為?運帶來實 risk management adds actual value to operations without inflating 際價值。 overheads. CLIMATE CHANGE (STOCK EXCHANGE PART D 氣候變化（聯交所附錄C2第D部分－氣候相關 CLIMATE DISCLOSURES) (continued) 披露）（續） Board Statement on Climate Resilience 董事會對氣候韌性的聲明“The Board confirms that it has considered the potential impacts 「董事會確認已考慮氣候變化對本集團的業務模式 of climate change on the Group’s business model. We believe our 的潛在影。我們相信，專注高能源效益的冷鏈管 focus on energy-efficient cold chain management and supply chain 理及供應鏈多元化，將為本集團在邁向低碳經濟的 diversification provides the Group with the necessary resilience 轉型過程中提供必要韌性。我們將繼續致力按照聯 to navigate the transition to a low-carbon economy. We remain 交所ESG報告守則及國際財務報告可持續披露準則 committed to transparently reporting our climate performance in S2號，透明地披露本集團的氣候表現。」 alignment with the Stock Exchange ESG Reporting Code and IFRS S2 standards.” FOCUS ON PEOPLE AND SOCIETY 重視員工及社會 The Group believes that a safe, fair, and supportive working 本集團相信，安全、公平及具支持性的工作環境對 environment is essential for attracting and retaining talent and 吸引及挽留人才以及確保業務長遠成功十分重要。 ensuring long-term business success. EMPLOYMENT 僱傭 The Group is committed to providing fair and competitive employment 本集團致力提供公平且具競爭力的僱傭條件、平等 terms, equal opportunities, and a workplace free from discrimination. 機會，及沒有歧視的工作環境。本集團的人力資源 The Group’s Human Resources policies comply fully with the 政策全面符合香法例第57章僱傭條例及香其他 Employment Ordinance (Cap. 57) and other relevant labour laws in 相關勞工法例。 Hong Kong. EMPLOYMENT PROFILE 僱用概況 As of 31 March 2026, the Group had a total of 36 employees (all 截至二零二六年三月三十一日，本集團共有36名員 full-time, based in Hong Kong), compared to 37 in the previous year. 工（均為香境內的全職員工），而上一年度則有37 人。 ? Gender Diversity: The workforce is perfectly balanced with 18 ? 性別多元：員工性別比例均衡，男性18人 male (50%) and 18 female (50%) employees. (50%），女性18人(50%）。 ? Age Profile: 4 employees are aged 30 or below, 18 are aged ? 年齡分佈：30歲或以下員工4人，31至50歲員工 31 to 50, and 14 are aged 51 or above (reflecting an ageing 18人，51歲或以上員工14人（反映員工隊伍老 9 9 workforce trend, up from 9 in the previous cycle ). 齡化趨勢，數字高於上一週期的9人）。 ? New Hires and Turnover: The Group had 10 new hires and 19 ? 新聘及流失：年內新聘員工10人，離職員工19 departures during the year. The total turnover rate was 52.8% 人，整體流失率為52.8%（36名員工中有19人 (19 departures out of 36 employees). This high turnover was 離職）。該較高流失率主要由於該餐廳於二零 primarily due to the closure of the Restaurant in November 2025, 二五年十一月結業，導致9名餐飲員工離職。若 which resulted in the departure of 9 catering staff. Excluding the 撇除該餐廳結業因素，經調整流失率為27.8% 10 Restaurant closure, the normalized turnover rate was 27.8% (10 （10人離職），與行業平均水平相若。 10 departures) , which is consistent with industry averages. Notes: 附註： 9 9 The ageing workforce trend (employees aged ≥51 increased from 9 to 員工隊伍老齡化趨勢（51歲或以上員工由9人增至14 14, +55.6%) is flagged as a forward-looking risk requiring succession 人，增加55.6%）已被識別為前瞻性風險，需進行接 planning. The Group has proactively instituted robust succession plans to 班規劃。本集團已積極制定完善的繼任計劃，以傳 capture legacy knowledge and secure seamless business continuity.承既有的知識並確保業務可以無縫連接。 10 10 HEALTH AND SAFETY 健康與安全 The Group is committed to providing a safe, hygienic and 本集團致力在其貿易、倉儲、辦公室及餐飲業務中 healthy working environment for all employees across its trading, 為所有員工提供安全、衛生及健康的工作環境。與 warehousing, office and catering operations. Key occupational health 本集團相關的主要職業健康與安全風險括人手搬 & safety (OHS) risks relevant to the Group include manual handling, 運、滑倒及跌倒、刀具使用、廚房燙傷及燒傷、車 slips and falls, knife handling, burns and scalds in kitchen areas, 輛及物流安全、冷藏作業環境，以及電器及廚房設 vehicle and logistics safety, cold-storage working conditions, and the 備的正確使用。 proper use of electrical and kitchen equipment. To manage these risks, the Group maintains workplace housekeeping 為管理上述風險，本集團維持工作場所整潔標準， standards, reinforces safe operating procedures and personal hygiene 加強安全操作程序及個人衛生要求，在有需要時提 requirements, provides appropriate protective equipment where 供適當的防護裝備，並於所有餐飲場所遵循食物環 necessary, and follows the FEHD’s Good Hygiene Practices guidelines 境生署的良好衛生規範。相關措施透過新入職培 across all catering establishments. These measures are implemented 訓、管理層及前線主管的日常監督、定期工作場所 through induction training for new joiners, day-to-day supervision 提示及在職指導予以落實。員工須及時向管理層報 by management and line supervisors, routine workplace reminders, 告任何工傷、險失事故或不安全情況。 and on-the-job guidance. Employees are expected to report any work-related injury, near-miss, or unsafe condition to management promptly. The Group recorded zero (0) work-related injuries, zero (0) 本集團於報告期內錄得零(0)宗工傷事故、零(0)宗 work fatalities, and zero (0) lost days due to work injury during 工傷死亡個案及零(0)個因工傷損失的工作日，並連 the reporting period, maintaining its excellent track record for the 續第三年維持此優良紀錄。按年終員工人數36人計 third consecutive year. The lost day rate was 0.00 days per 1,000 算，損失工作日率為每千名員工0.00日，工傷率為 11 employees, and the work-related injury rate was 0.00 cases per 每千名員工0.00宗。職業健康與安全表現透過日常 11 1,000 employees, based on a year-end headcount of 36 employees . 現場觀察、事故通報、內部溝通，以及對工傷、死 OHS performance is monitored through routine site observation, 亡及損失工作日等關鍵績效指標的年度檢討進行監 incident reporting, internal communication, and the annual review of 察，並作為本集團年度ESG檢討的一部分向董事會 work-related injury, fatality and lost-day KPIs, which are reported to 匯報。 the Board as part of the Group’s annual ESG review. Note: 附註： 11 11 Occupational Health and Safety Rates: The lost day rate and work-related 職業健康與安全比率按以下方式計算： injury rate are calculated as follows: ? Lost Day Rate = (Total Lost Days ÷ Total Employees at Year-End) ? 損失工作日率 =（總損失工作日 ÷ 年終員工總 × 1,000 = (0 ÷ 36) × 1,000 = 0.00 days per 1,000 employees數） × 1,000 = (0 ÷ 36) × 1,000 = 每千名員工 ? Work-Related Injury Rate = (Total Work-Related Injuries ÷ Total 0.00日 Employees at Year-End) × 1,000 = (0 ÷ 36) × 1,000 = 0.00 cases ? 工傷率 = （工傷事故總數 ÷ 年終員工總數）× per 1,000 employees 1,000 = (0 ÷ 36) × 1,000 = 每千名員工0.00宗 DEVELOPMENT AND TRAINING 發展及培訓 The Group provides regular training to ensure employees possess the 本集團定期提供培訓以確保員工具備安全及有效履 necessary skills and knowledge to perform their duties safely and 行職責所需的技能及知識。 effectively. ? Performance: During FY2025/26, the Group conducted 161 ? 培訓表現：於二零二五╱二六財政年度，本集hours of training in total, focusing primarily on orientation 團合共提供161小時培訓，主要為10名新入職 and food safety training for 10 new joiners (5 hours per 員工提供入職及食品安全培訓（每人5小時），person). The average training hours per employee was 4.35 平均每名員工培訓時數為4.35小時。本集團計hours. The Group plans to expand training programs to cover 劃於下一週期將培訓範圍擴展至中高層管理人 middle and senior management in the next cycle. 員。 LABOR STANDARDS 勞工準則 The Group strictly prohibits the use of child and forced labor in all 本集團嚴禁於所有業務中使用童工及強迫勞工。集 its operations. The Group’s recruitment processes include rigorous 團招聘程序括嚴謹的身份及年齡核實，確保符合 identity and age verification checks to ensure compliance with the 僱用兒童規例及僱用青年（工業）規例的要求。於二 Employment of Children Regulations and Employment of Young 零二五╱二六財政年度內，並無發現任何童工或強 Persons (Industry) Regulations. During FY2025/26, no incidents of 迫勞工個案。 child or forced labor were reported. SUPPLY CHAIN MANAGEMENT 供應鏈管理 The Group’s supply chain management is critical to ensuring food 本集團的供應鏈管理對確保食品安全及品質至關重 safety and quality. 要。 ? Supplier Profile: The Group’s approved supplier base ? 供應商概況：認可供應商基礎擴大至70家（二expanded to 70 suppliers (compared to 69 in FY2024/25). 零二四╱二五財政年度：69家），反映現行報12 This expansion reflects the broader reporting scope which now 告範圍的覆蓋面有所擴大。 12 covers . ? Geographical Distribution: 51 suppliers are based in Hong ? 地區分佈：其中51家供應商位於香，19家為 Kong and 19 are overseas (including 10 in Brazil, 1 in Japan, 1 海外供應商（括巴西10家、日本1家、澳洲1 in Australia, 2 in China, and 5 in other markets). 家、中國2家及其他地區5家）。 ? Supplier Vetting: All suppliers are required to hold valid ? 供應商審查：所有供應商均須持有有效牌照並 licenses and comply with local food safety regulations. In 遵守當地食品安全法規。因應高致病性禽流感response to HPAI-related import restrictions, the Group 相關的進口限制，本集團已檢視並更新認可供reviewed and updated its approved supplier list to ensure all 應商名單，以確保所有採購活動全面符合食物 procurement remained fully compliant with CFS guidelines. 安全中心的指引。本集團擬於下一週期引入正The Group intends to introduce formal sustainable procurement 式的可持續採購準則，納入食品安全表現及品 criteria in the next cycle, incorporating food safety 質認證（如HACCP、ISO 22000及GMP）。 performance and quality certifications (HACCP, ISO 22000, GMP). PRODUCT AND SERVICE RESPONSIBILITY 產品及服務責任 Food Safety and Quality Assurance 食品安全及品質保證 The Group regards food safety, product quality, and hygiene as 本集團視食品安全、產品質量及衛生為其企業宗旨 foundational to its corporate purpose and to the trust placed in it 的基礎，亦是客戶、業務夥伴及公眾對本集團信任 by customers, business partners, and the wider community. This 的根本。此項承擔貫穿本集團?運各個環節－由原 commitment is embedded across all aspects of the Group’s operations 材料採購及供應商甄選，以至產品處理、儲存及分 – from the sourcing of raw materials and the selection of suppliers, 銷，以及餐飲業務的食品製作。 through to the handling, storage, and distribution of products, and the preparation of food in our catering establishments. The Group’s Quality Assurance and Quality Control framework 本集團的品質保證及品質控制體系旨在確保所有銷 is designed to ensure that all products traded and served meet the 售及供應的產品均符合最高安全及衛生標準。截至 highest standards of safety and hygiene. During the year ended 31 二零二六年三月三十一日止年度內，本集團持續全 March 2026, the Group continued to operate in full compliance with 面遵守食物環境生署（「食環署」）的相關法規， the regulations of the Food and Environmental Hygiene Department 括對食肆進行定期巡查的所有要求。本集團欣然報 (“FEHD”), including all requirements for periodic inspection of food 告，報告期內我們並無因安全或健康原因而須回收 premises. The Group is pleased to report that, for the reporting period, 產品，亦未接獲任何與產品及服務相關的投訴，年 no products were recalled for safety or health reasons, and no products 內亦無發生任何重大違反適用食品安全法律及法規 and service-related complaints were received. There were no material 的情況。 non-compliance incidents with applicable food safety laws and regulations during the year. Navigating a Challenging Food Safety Environment in FY2025/26 應對二零二五╱二六財政年度具挑戰性的食品安全 環境 The year ended 31 March 2026 presented a notably demanding food 截至二零二六年三月三十一日止年度，本集團在香 safety environment in Hong Kong and across the Group’s key sourcing 及其主要採購市場均面臨相當嚴苛的的食品安全 markets. The Group closely monitored a series of industry-wide 環境。本集團一直密切留意多項行業發展，並採取 developments and took proactive steps to safeguard the integrity of its 積極措施保障供應鏈的完整性及產品和服務安全。 supply chain and the safety of its products and services. ? Highly Pathogenic Avian Influenza (HPAI) and Poultry ? 高致病性禽流感(HPAI)及家禽進口限制：於二Import Restrictions: The most operationally significant food 零二五╱二六財政年度，最具?運影的食品 safety development during FY2025/26 was the series of HPAI 安全事件為多宗HPAI爆發，促使食物安全中心outbreaks that prompted the CFS to impose successive import 對來自丹麥、德國、比利時、法國、南韓及日 suspensions on poultry meat and products from Denmark, 本（括北海道）的家禽肉類及產品實施一系列Germany, Belgium, France, South Korea, and Japan (including 進口禁令，並導致本集團冷凍肉類貿易業務的 Hokkaido). This affected key sourcing markets for the 主要採購市場受影。為此，本集團啟動供應Group’s frozen meats trading business. In response, the Group 鏈應變機制，將採購來源分散至東南亞等未受 activated its supply chain contingency framework, diversifying 影的市場，並在需要時調整餐廳菜單，以維 procurement towards unaffected markets in Southeast Asia and 持服務的持續性及品質。 adjusting restaurant menus where necessary to maintain service continuity and quality. ? Norovirus Outbreak Linked to Raw Oysters: In January and ? 與生蠔有關的諾如病毒爆發：於二零二六年February 2026, a cluster of raw oyster-linked food poisoning 一、二月間，香錄得與生蠔相關的食物中毒 cases affected 119 individuals in Hong Kong. While the 個案群組，涉及119人。儘管本集團的餐飲業Group’s catering operations do not serve raw oysters, they do 務並無提供生蠔，但有提供新鮮刺身。為應對 serve fresh sashimi. In response, the Group reinforced its raw 此狀況，本集團加強對生鮮海產的處理程序， seafood handling protocols, including enhanced verification 括加強健康證明文件核查、嚴格控制冷鏈溫 of health certificates, strict cold chain temperature controls, 度，及加強員工防止交叉污染的培訓。期內本 and staff cross-contamination prevention training. No food 集團旗下所有餐飲場所均未有發生食物中毒事poisoning incidents were reported at any Group establishments. 故。 PRODUCT AND SERVICE RESPONSIBILITY (continued) 產品及服務責任（續） Navigating a Challenging Food Safety Environment in FY2025/26 應對二零二五╱二六財政年度具挑戰性的食品安全 (continued) 環境（續） ? Imported Frozen Pork Veterinary Drug Residue Concerns: ? 進口冷凍豬肉獸藥殘留問題：於二零二五年七In July 2025, the CFS detected enrofloxacin (a veterinary 月，食物安全中心在進口冷凍豬肉中檢測到英 drug residue) exceeding the legal limit in imported frozen 氟沙星（獸藥殘餘）超出法定標準。雖然該事件 pork. Although this did not involve Group products, the 並無涉及本集團產品，本集團採購團隊仍檢視 Group’s procurement team reviewed its supplier qualification 供應商資格審查程序，並重申僅向持牌並具良 procedures, reaffirming its policy of sourcing exclusively 好信譽及具備有效合規文件的供應商採購的政 from licensed, reputable vendors with valid compliance 策。 documentation. ? Ongoing Enhanced Monitoring of Japanese Food Imports: ? 持續加強監測進口日本食品：因應日本政府持In response to the Japanese Government’s ongoing discharge of 續排放福島的經處理核廢水，食物安全中心持 treated water from Fukushima, the CFS continued radiological 續對日本食品進行放射性檢測。本集團從日本 testing on Japanese food imports. The Group, which imports 進口優質和牛及北海道豚肉，年內持續關注食 premium Japanese wagyu beef and Hokkaido pork, monitored 物安全中心每日公佈的放射性檢測結果，並確 CFS daily radiological test results throughout the year and 認所有經本集團處理的日本來源產品均全面符 confirmed that all Japanese-origin products handled by 合相關安全標準。 the Group remained fully compliant with applicable safety standards. Staff Training and Food Hygiene Awareness 員工培訓及食品衛生意識 The Group’s catering operations maintained full compliance with the 年內本集團餐飲業務持續全面遵守食物環境生署 FEHD’s Good Hygiene Practices guidelines throughout the year, and 的良好衛生規範指引，所有由本集團?運的食肆均 all food premises operated by the Group remained in good standing 維持良好的牌照合規狀況。 with the relevant licensing authorities. ANTI-CORRUPTION 反貪污 The Group maintains a zero-tolerance policy towards bribery, 本集團對賄賂、勒索、欺詐及洗錢行為採取零容忍 extortion, fraud, and money laundering. The Group’s code of conduct 政策，並於行事守則中就收受禮品及利益衝突訂明 outlines strict guidelines on accepting gifts and conflict of interest.嚴格指引。 During FY2025/26, there were 0 concluded legal cases regarding 於二零二五╱二六財政年度，概無針對本集團或其 corrupt practices brought against the Group or any of its directors or 任何董事或員工提出並已結案的貪污相關訴訟個案。 employees. The Group conducts annual anti-corruption awareness training for all 本集團每年為全體董事及員工提供反貪污意識培 directors and employees. During FY2025/26, anti-corruption training 訓。於二零二五╱二六財政年度，反貪污培訓透過 was delivered through the circulation and review of reference materials 傳閱及研習廉政公署（「廉署」）發出的參考資料進 published by the Independent Commission Against Corruption 行，括廉署有關誠信操守、利益衝突管理，以及 (“ICAC”), including the ICAC’s guidelines on ethical conduct, 根據香法例第201章防止賄賂條例防止私?機構 conflict of interest management, and the prevention of bribery in the 賄賂的指引。年內，全體36名員工（括執行及非 private sector under the Prevention of Bribery Ordinance (Cap. 201). 執行董事）均已參與反貪污意識培訓，並由管理層 All 36 employees, including executive and non-executive directors, 統籌於報告期內完成。 participated in the anti-corruption awareness programme during the year. The training was coordinated by management and completed within the reporting period. The Group’s code of conduct, which outlines strict guidelines on 本集團的行事守則對收受禮品、管理利益衝突及舉 accepting gifts, managing conflicts of interest, and reporting suspected 報涉嫌貪污行為訂明嚴格指引，並於員工入職時即 corrupt conduct, is communicated to all staff upon joining and 傳達有關指引，並透過每年以廉署資料為基礎的觀 reinforced through the annual ICAC-based awareness programme. 念培訓加以強化。於二零二五╱二六財政年度，並 No incidents of bribery, fraud, extortion, or money laundering were COMMUNITY INVESTMENT 社區投資 The Group believes in contributing to the community in which it 本集團深信企業應當回饋其?運所在社區，並認為 operates and recognizes that meaningful community investment 具意義的社區投資應以有系統及持續的方式推行。（未完）  |