Aeso Holding Limited (AESO, 8341) has published its eighth Environmental, Social and Governance (ESG) Report, covering the financial year ended 31 March 2026 (“FY 2025/26”). The renovation and fitting-out contractor reaffirmed board-level responsibility for sustainability, outlined its first climate-related disclosures aligned with HKEX Appendix C2 Part D, and maintained a “proportionate” approach commensurate with its GEM listing status.

Governance and Strategy • The Board oversees ESG strategy and reviews progress annually, supported by an ESG Working Group led by the Senior Operating Manager and cross-functional representatives. • Climate matters—such as extreme weather risks to site safety and regulatory transition requirements—are now integrated into the Group’s risk management cycle. • No material non-compliance with environmental or social regulations was recorded during the period.

Environmental Performance • Scope 1 greenhouse-gas (GHG) emissions, driven mainly by vehicle fuel use, and Scope 2 emissions from purchased electricity are disclosed on a mandatory basis. • Air pollutant outputs rose year on year: NOx 44.8 kg (2024/25: 22.0 kg), SOx steady at 0.2 kg, and RSP 0.5 kg (2024/25: 1.6 kg). • Total energy consumption declined 19.8% to 566.00 GJ, though intensity increased to 0.156 GJ/sq ft owing to changes in project mix and office utilisation. • Water use fell 21.1% to 30 m³, equivalent to 0.006 m³/sq ft. • Non-hazardous waste generation dropped 44.8% to 0.34 tonnes; intensity edged up to 0.155 kg/sq ft. Hazardous waste remained immaterial. • Mid-term targets remain a 5% reduction (vs. FY 2022/23 baseline) in GHG, energy, water and waste intensities by FY 2027/28.

Social Metrics • Headcount was stable at 37 employees; turnover rate narrowed sharply to 22% (FY 2024/25: 56%). • Workforce gender split was 78% male and 22% female; full-time staff accounted for 36 of 37 positions. • Training reached 84% of employees (average 2.5 hours each). • No work-related fatalities or major injuries occurred in the past three years, reflecting the Group’s layered safety regime of daily, weekly and joint inspections. • Anti-corruption oversight included 30 training sessions (65 hours) covering all staff levels; no corruption cases were recorded.

Supply Chain and Product Responsibility • The Approved Supplier/Subcontractor List expanded to 956 entities, with 98% located in Hong Kong. Annual evaluations assess quality, safety and ESG compliance; non-performing vendors are removed. • There were no product recalls, service-related complaints or breaches of advertising, privacy or intellectual-property regulations during the year.

Community Engagement • Employees devoted 90 volunteer hours to youth- and family-oriented initiatives; no cash donations were recorded in FY 2025/26 (FY 2024/25: HKD 10,000).

Outlook Aeso will continue enhancing data collection and disclosure capabilities, evaluate climate-resilience measures, and pursue its 5% reduction targets across emissions, energy, water and waste intensities by FY 2027/28, aligning operational performance with stakeholder expectations and evolving HKEX requirements.