创业集团发布2026年ESG报告并披露多项运营环保指标

目錄

CONTENTS
02

About This Report

05

About the Group

06
08
24
42

關於本報告
關於本集團

2026 Sustainability Highlights
2026 年可持續發展亮點

Sustainability Governance
可持續發展管治

Responsible Governance and Compliance
責任管治與穩健營運

Talent Development and Employee Well-being
人才發展與員工福祉

56

Environmental Management and Green Operations

78

Community Investment

80

環境管理與綠色營運
社區投資

Appendix
附錄

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)
2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

About This Report
關於本報告

New Concepts Holdings Limited ("New Concepts", the "Company", together

創業集團（控股）有限公司（「創業集團」、

with its subsidiaries, collectively the "Group" or "we") is pleased to present

「本公司」，連同其附屬公司統稱「本集團」、

"Report"). This Report aims to transparently present to all stakeholders our

會及管治（「ESG」）報告（「本報告」）。

our tenth Environmental, Social and Governance ("ESG") Report (the
specific initiatives and performance data over the past year in optimizing

governance strategies, responding to environmental challenges, and fulfilling
social responsibilities, demonstrating our determination to integrate ESG
philosophies into our core business operations and our commitment to
creating long-term sustainable value.

「我們」）欣然提呈我們的第十份環境、社

本報告旨在向所有利益相關者透明呈現我們
於過去一年內，在優化管治策略、回應環境

挑戰及履行社會責任方面的具體舉措與績效
數據，彰顯我們將 ESG 理念融入核心業務運
營，並致力於創造長期可持續價值的決心。

Scope and Reporting Period

範圍及呈報期間

includes the Company and its major subsidiaries. Unless otherwise stated,

公司及其主要附屬公司。除非另有說明，本

The reporting scope of this Environmental, Social and Governance Report

this Report covers the core business operations of the Group, including

(i) the provision of foundation works, civil engineering contract services
and general building works in Hong Kong ("Construction Business"); and

(ii) environmental protection projects in Mainland China and Hong Kong,

including harmless treatment of waste (including the construction and
operation of kitchen waste treatment, and related businesses of infected
livestock and poultry), the development and management of environmental

protection industrial parks, as well as new energy materials business
("Environmental Protection Business"). The Group determines the reporting

scope based on the revenue contribution of business operations, their
corresponding materiality to the Group's business and operations, and their
impacts on sustainable development.

本環境、社會及管治報告的報告範圍包括本
報告涵蓋本集團核心業務營運，包括 (i) 在香

港提供地基工程、土木工程合約服務及一般
屋宇工程（「建築業務」）；及 (ii) 在中國

內地及香港的環保項目，包括廢棄物無害化
處理（包括建造及經營餐廚垃圾處理、染疫

畜禽相關業務）、開發及管理環保工業園及
新能源材料（「環保業務」）。本集團根據

業務營運的收入佔比、對本集團的業務及營
運的相應重要性以及對可持續發展的影響以
釐定報告範圍。

The reporting period of the ESG Report covers the sustainable development

ESG 報告呈報期間涵蓋本集團二零二五年四

Period" or "FY2026").

間」、「2026 財政年度」）的可持續發展工作。

efforts of the Group from 1 April 2025 to 31 March 2026 (the "Reporting

月一日至二零二六年三月三十一日（「報告期

Reporting Framework

呈報框架

with the requirements and reporting principles set out in Appendix C2 to

聯合交易所有限公司證券上市規則 (「上市

This Environmental, Social and Governance Report is prepared in accordance

the Rules Governing the Listing of Securities on The Stock Exchange of

Hong Kong Limited (the "Listing Rules"), including materiality, quantitative,
balance and consistency. In addition, the Group has complied with all the

"comply or explain" provisions set out in the Environmental, Social and
Governance Reporting Guide, details of which are set out below:

02

本環境、社會及管治報告乃遵循載於香港

規則」) 附錄 C2 所載之規定及報告原則編

製，包括重要性、量化、平衡及一致性。此外，
本集團已遵守環境、社會及管治指引所載

的 所 有「 不 遵 守 就 解 釋」 規 定， 詳 情 闡 述
如下 :

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）
2026 年環境、社會及管治報告

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）

2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

2026 年環境、社會及管治報告

About This Report

關於本報告

Materiality

重要性

The Group identifies ESG issues that have critical impacts on business

本集團透過持份者溝通及重要性評估，識別

materiality assessment, and ensures that these issues are reviewed and

題，並確保該等議題經董事會審閱及確認。

operations and stakeholders through stakeholder communication and
confirmed by the Board. We are committed to disclosing matters that

have a material impact on investor decisions, including the potential
impacts of climate-related risks and opportunities on the Group's financial

performance. For the evaluation process and details, please refer to the

sections headed "Stakeholder Communication and Engagement" and
"Materiality Assessment".
Quantitative

對業務營運及持份者具有關鍵影響的 ESG 議
我們致力於披露對投資者決策具有重大影響

的事項，包括氣候相關風險與機遇對本集團
財務表現的潛在影響。有關評估過程及詳情，

請參閱「持份者溝通與參與」及「重要性評估」
章節。

量化

This Report is committed to presenting performance through quantitative

本報告致力於透過量化指標呈現績效，並對

(KPIs) that detail their calculation standards, methodologies, data sources,

方法、數據來源及比較基準，以確保讀者能

indicators, accompanied by explanations of key performance indicators
and benchmarks, so as to ensure that readers can objectively evaluate the
Group's sustainable development effectiveness.
Balance

關鍵績效指標附帶說明，詳述其計算標準、
客觀評估本集團的可持續發展成效。

平衡

The Group adheres to an objective and neutral attitude in compiling the

本集團秉持客觀、中立的態度編撰報告，致

environment and society. We ensure that the Report comprehensively reflects

我們確保報告全面反映集團的真實表現，避

Report, striving to fairly present the impacts of business development on the

the Group's real performance, avoiding misleading readers' judgements or

decisions through selective disclosure, omission of crucial information, or
adjustment of presentation formats.
Consistency

力於公正呈現業務發展對環境及社會的影響。
免透過選擇性披露、遺漏關鍵資訊或調整呈
報格式，誤導讀者的判斷或決策。

一致性

To ensure data comparability, this Report strictly adopts statistical

為確保數據具備可比性，本報告嚴格採用與

calculation methods be required due to business changes or technical

技術調整而需修訂計算方法，本報告將作出

methodologies consistent with previous years. Should any revision to the
adjustments, appropriate explanations will be made in this Report to
maintain data accuracy and transparency.

過往貫徹一致的統計方法。如因業務變動或
適當說明，以維持數據的準確性與透明度。

03

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)
2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

About This Report
關於本報告

Access to the Report

審閱及批准

The Board assumes full responsibility for the Group's environmental,

董事會 全面負責本 集團環境、社會 及管治

the integrity of this Report. The Board continuously oversees the Group's

終責任。董事會持續監督本集團於環境、社

social and governance (ESG) matters and bears ultimate responsibility for
management approaches, targets, and performance in environmental,

social and governance aspects, and periodically reviews the effectiveness of

relevant policies and measures to ensure their alignment with the Group's
business strategies and regulatory requirements.

（ESG）事宜，並就本報告的完整性承擔最
會及管治方面的管理方針、目標及表現，並

定期檢討相關政策及措施的有效性，以確保
其與本集團業務策略及監管要求保持一致。

This Report has been reviewed by the management, and considered and

本報告已由管理層審閱，並獲董事會審議及

Review and Approval

報告獲取方式

approved by the Board.

批准。

This Report is available in both English and Chinese versions and is published

本報告備有英文及中文版本，並登載於本集

case of any discrepancy, the Chinese version shall prevail.

供查閱。如有歧義，概以中文版本為準。

on the Group's website at http://www.primeworld-china.com for review. In

Information and Feedback

團 網 站 http://www.primeworld-china.com

資料及反饋

The Group values stakeholders' opinions and feedback on its sustainable

本集團重視持份者對其可持續發展表現的

regarding the contents of this Report or the Group's efforts in environmental,

集團在環境、社會及管治方面的工作有任

development performance. If stakeholders have any enquiries or suggestions
social and governance aspects, they can contact the Group through the
following communication channels.

意見與反饋。若持份者對本報告內容或本
何查詢或建議，可通過以下溝通渠道與本
集團聯繫。

Address: Office B, 3/F., Kingston International Centre, 19 Wang Chiu Road,

地址：香港九龍灣宏照道 19 號金利豐國際

Telephone: (852) 3588 9600

電話：(852) 3588 9600

Kowloon Bay, Hong Kong

Facsimile: (852) 3188 4356

04

中心 3 樓 B 室

傳真：(852) 3188 4356

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）
2026 年環境、社會及管治報告

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）

2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

2026 年環境、社會及管治報告

About the Group
Group Overview

集團概覽

關於本集團

New Concepts Holdings Limited (Stock Code: 2221) is an enterprise listed on

創 業 集 團（ 控 股） 有 限 公 司（ 股 份 代 號：

footprint covering foundation works, civil engineering contract services and

務版圖涵蓋在香港提供的地基工程、土木工

the Main Board of The Stock Exchange of Hong Kong Limited, with a business
general building works provided in Hong Kong, as well as environmental

protection projects in Mainland China and Hong Kong. Deeply aware of

the importance of global environmental issues, the Group has undertaken
a strategic transformation to achieve sustainable shareholder returns,
actively shifting its development focus toward the environmental protection
industry. Adhering to the philosophy of sustainable development over the

long term, we leverage our forward-looking business layout and professional
operational capabilities, striving to create long-term sustainable value for our
shareholders, the environment, and society.

2221）為香港聯合交易所主板上市企業，業

程合約服務及一般屋宇工程，以及在中國內
地及香港的環保項目。本集團深明全球環境
議題的重要性，為實現可持續的股東回報，

我們進行了具戰略意義的轉型，積極將發展
重心投入至環保產業。我們長期秉持可持續
發展理念，憑藉前瞻性的業務布局與專業的
營運能力，務求為股東、環境及社會創造長
遠的可持續價值。

Our Businesses

我們的業務

Based in the Hong Kong construction industry, the Group primarily

立足香港建築行業，本集團主要以總承包商

of expertise including foundation works, civil engineering, and general

工程、土木工程及一般屋宇工程。我們持續

Construction Business

participates in various engineering projects as a main contractor, with areas
building works. We continuously enhance construction efficiency and quality
through the optimization of project management and the application of
technologies.

Environmental Protection Business

建築業務

身份參與各類工程項目，專業範疇包括地基
透過優化項目管理與技術應用，提升施工效
率與品質。

環保業務

The Group's layout in the environmental protection field possesses both

本集團在環保領域的布局具深度與廣度，主

Harmless treatment of waste: The Group focuses on the investment,

廢棄物無害化處理：本集團專注於餐廚

depth and breadth, with its primary businesses including:

construction and operation of related businesses such as kitchen waste
treatment, and harmless treatment of infected livestock and poultry,

and utilizes advanced technologies to significantly enhance resource
processing capabilities and conversion efficiencies.

Environmental protection industrial park development: The Group actively
invests in and develops advanced environmental protection technologies

such as Vacuum Multi-effect Membrane Distillation (V-MEMD), and provides
professional park management and leasing solutions, dedicated to driving
technological innovation across the industrial chain.

New energy materials technology: The Group focuses on the independent

research and development (R&D) and innovative applications of graphene-

based anode materials. Leveraging our excellent technical strength, our

products have now been widely applied in fields such as 3C electronics,
power batteries, and power energy storage.

要業務包括：

垃圾處理、染疫畜禽無害化處理等相關
業務的投建與營運，並運用先進技術顯
著提升資源處理能力與轉換效率。

環保產業園開發：本集團積極投資開發
真空多效膜蒸餾（V-MEMD）等先進環保

技術，並提供專業園區管理及租賃解決
方案，致力於推動產業鏈的技術創新。

新能源材料科技：本集團專注於石墨烯
基負極材料的自主研發與創新應用。憑
藉卓越的技術實力，我們的產品現已廣

泛應用於 3C 電子、動力電池及電力儲能
等領域。

05

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)
2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

2026 Sustainability Highlights
2026 年可持續發展亮點
Environmental (E)

Emission Control: No material environmental non-compliance
incidents occurred. The Group continued to reduce the
environmental impact of its operations.

Renewable Energy: 819.51 MWh of renewable electricity

generated from solar energy. The Group actively explored
energ y substitution solutions, promoting low-carbon
operations and reducing reliance on fossil fuels.

Resource Management: 78,122.49 tonnes of food waste were
treated, and 1,577,900.00 m³ of biogas were collected and
combusted, contributing to urban green development.

Social (S)

Occupational Safety: Employee life and health are regarded as
the core foundation of development. No work-related fatalities

occurred, and no material violations of occupational health
and safety laws and regulations were recorded.

Product Quality: Maintained strong market trust through

excellent quality. No product recalls due to safety and health
reasons, and no customer complaints were recorded.

Labour Rights: No incidents of child labour or forced labour

were identified. The Group strictly complies with human rights

regulations and fosters a fair, respectful and caring working
environment.

Community Contribution: Total community investment reached
HKD 200,000.00. The Group actively engaged in community
integration and public welfare initiatives, fulfilling corporate
social responsibility.

Employee Training: Total training hours were 1836 hours

(including 578 hours for female employees and 1258 hours for
male employees). Through continuous talent empowerment,

employees are supported in professional development and value
creation with the Group.
06

環境（E）

排放控制：未發生重大環境違規事件，
持續降低企業營運對生態環境的影響。

可再生能源：由太陽能產生的可再生電
力達 819.51 兆瓦時，積極探索能源替代

方案，致力於推動低碳運作並減少對化
石燃料的依賴。

資源管理：已處理餐廚垃圾 78,122.49 噸，
並收集及燃燒 1,577,900.00 立方米的沼
氣，為城市綠色發展貢獻實質力量。

社會（S）

職業安全：將員工生命安全與健康視為企

業發展的最核心基石，未發生員工因工作
關係而死亡事件，未發生任何嚴重違反職
業健康與安全相關法律法規的情況。

產品質量：以卓越品質贏得市場信任，

堅守對消費者的健康與服務承諾，未出
現因安全與健康理由而須退回的產品，
未發生客戶投訴事件。

勞工權益：未發現雇傭童工及強制勞工

事件，嚴格遵守人權法規，營造公平、
尊重且具備人文關懷的工作環境。

社 區 貢 獻： 社 區 投 資 總 金 額 達

200,000.00 港幣，致力於深化在地連結，

積極參與社區共融與公益項目，落實企
業社會公民責任。

員工培訓：員工培訓總時數 1836 小時（其
中女性雇員培訓總時數 578 小時，男性
雇員總時數 1258 小時），通過持續的人

才賦能，助力員工在專業領域實現個人
成長，與集團共創價值。

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）
2026 年環境、社會及管治報告

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）

2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

2026 年環境、社會及管治報告

2026 Sustainability Highlights

2026 年可持續發展亮點

Governance (G)

Business Ethics: No reported cases or pending litigation related

to corruption, bribery, extortion, fraud or money laundering. The
Group upholds business ethics and ensures transparent and
compliant operations.

Compliance Operation: No material non-compliance with applicable
laws and regulations occurred, ensuring stable operations under
regulatory requirements.

Intellectual Property: 7 utility model patents were successfully

obtained, with no intellectual property violations recorded. The
Group respects original innovation and strengthens legal protection
of core technologies.

Compliance Training: A total of 15 directors and 50 employees
participated in anti-corruption training, strengthening integrity
awareness and fostering a clean governance environment.

管治（G）

商業道德：未接獲任何有關貪污、賄賂、
勒索、欺詐或洗錢等違反商業道德的
舉報個案，並無相關未審結的訴訟案
件，堅守商業倫理紅線，確保營運流
程公開透明。

合規經營：未發生重大違反相關法律
法規的情況，確保業務在監管標準下
穩健運行。

知識產權：成功取得 7 項實用新型專

利證書，并且未發生知識產權違規事
件，尊重原創價值，持續加強核心技
術的法律保護。

合規培訓：共計 15 名董事與 50 名員

工參與反貪污培訓，透過廣泛的合規
教育，築牢全體員工的反貪污防線，
營造風清氣正的企業治理環境。

07

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)
2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

Sustainability Governance
可持續發展管治

Statement from the Board of Directors

董事會聲明

sustainability management and ESG oversight, and integrates sustainability

ESG 事宜監督，並將可持續發展理念融入企

The Board of Directors has overall responsibility for the Group’s
principles into corporate governance and business decision-making

processes. The Board continuously monitors the Group’s policies,

strategies and progress in environmental, social and governance matters,
and regularly reviews sustainability targets, key performance indicators, and
the effectiveness of risk and opportunity management to ensure alignment
with the Group’s overall development direction.

To further enhance sustainability governance, the Board has delegated the
ESG Working Group to coordinate and drive relevant initiatives, assisting in
monitoring the implementation of sustainability strategies, and identifying,

assessing and managing material ESG issues as well as climate-related risks

and opportunities. The ESG Working Group reports regularly to the Board on
progress and key matters, providing decision-making support.

During the reporting period, the Board continued to review the Group’s

sustainability governance structure and risk management mechanisms, and
reviewed and approved the contents of this report, confirming that it fairly

reflects the Group’s management approach, performance, and relevant
disclosures in environmental, social and governance aspects.

董事會全面負責本集團的可持續發展管理及

業管治及業務決策過程。董事會持續監察本
集團在環境、社會及管治方面的管理方針、

策略及相關工作進展，定期檢視可持續發展
目標、關鍵績效指標以及相關風險與機遇的

管理成效，確保各項可持續發展工作與集團
整體發展方向保持一致。

為進一步提升可持續發展治理水平，董事會授
權 ESG 工作小組統籌及推動相關工作，協助監

督可持續發展策略的落實執行情況，識別、評
估及管理重要 ESG 議題，以及氣候相關風險與

機遇。ESG 工作小組定期向董事會匯報工作進
展及重要事項，為董事會提供決策支持。

報告期內，董事會持續檢討本集團可持續發
展管理架構及風險管理機制，並審閱及批准
本報告所載內容，確認其真實反映本集團於
環境、社會及管治方面的管理方針、績效表
現及相關披露。

Sustainability Governance Structure

可持續發展治理架構

the Board of Directors, ESG Working Group, as well as all subsidiaries

各附屬公司與職能部門的可持續發展治理架

The Group has established a sustainability governance structure covering
and functional departments. The structure clearly defines the division of

responsibilities and management processes at each level, promoting the

integration of sustainability principles into daily operations and business
management.

08

本集團已建立涵蓋董事會、ESG 工作小組及

構，明確界定各層級的職責分工及管理流程，

推動可持續發展理念全面融入日常營運及業
務管理。

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）
2026 年環境、社會及管治報告

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）

2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

2026 年環境、社會及管治報告

Sustainability Governance

可持續發展管治

The Board of Directors, as the highest governance body, is responsible

董事會作為最高管治機構，負責制定及監督

direction, reviewing material ESG matters, and supervising and making

事項，並就可持續發展相關風險與機遇、策

for formulating and overseeing the Group’s sustainability management

decisions on sustainability-related risks and opportunities, strategic
objectives, and performance outcomes.

本集團可持續發展管理方向，審議重大 ESG
略目標及績效表現進行監督與決策。

Under the authorisation of the Board, the ESG Working Group coordinates

ESG 工作小組在董事會授權下統籌及協調各

policies and strategies, identifying and assessing material ESG issues, driving

及策略、識別及評估重要 ESG 議題、推動相

and facilitates ESG initiatives, is responsible for reviewing sustainability

the implementation of related management measures, and reporting
progress to the Board on a regular basis.

Subsidiaries and functional departments implement relevant management

measures and work plans in accordance with the Group’s overall sustainability
strategies and requirements. They are also responsible for ESG data collection,
information consolidation, execution of initiatives, and stakeholder engagement,
ensuring effective implementation of sustainability measures.

項 ESG 工作，負責檢討可持續發展管理方針

關管理措施落實，以及定期向董事會匯報工
作進展。

各附屬公司及職能部門則根據集團整體可持

續發展策略及管理要求，執行相關管理措施

及工作計劃，並負責 ESG 數據收集、資料整理、
實踐活動推進及持份者溝通等工作，確保各
項可持續發展措施有效落地。

The Board
董事會

• Strategy Formulation • Risk Oversight • Target Approval
· 戰略制定 · 風險監督 · 目標審批

ESG Working Group
ESG 工作小組

• Policy Formulation and Review • ESG Risk Identification and Assessment
• Annual ESG Report Coordination • Work Progress Reporting
·政策制定與檢討 ·ESG 風險識別與評估
·年度 ESG 報告統籌 ·工作進展匯報

Functional Departments of Group
Headquarters

Business Units of
Subsidiaries

集團總部職能部門

附屬公司業務單位

• ESG Measure Execution • Data Collection and Management
• Stakeholder Communication • Practice Activity Promotion
• ESG 措施執行 ·數據收集與管理 ·持份者溝通 ·實踐活動推進
Sustainable Development Governance Framework
可持續發展治理架構

09

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)
2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

Sustainability Governance
可持續發展管治

Sustainability Strategy

可持續發展策略

and integrates ESG principles into business development and operational

要基石，並將 ESG 理念融入業務發展及營運

The Group regards sustainability as a key foundation for long-term development
management, striving to create long-term value for stakeholders and promote
the coordinated development of business, society and the environment.

Guided by the sustainability vision of “Green Innovation for the Future,

Shared Value Creation”, the Group has established a sustainability strategy
framework centred on four key pillars: environmental protection, responsible

business conduct, talent development, and community engagement.
Corresponding priorities and management commitments have been
developed for each area.

In terms of environmental protection, the Group focuses on climate resilience

and low-carbon operations, actively addressing climate change challenges
and promoting decarbonisation transition and sustainable value chain

development. In responsible business conduct, the Group continues to

strengthen quality management, supply chain management and business

ethics, enhancing corporate governance standards. In talent development,

the Group places emphasis on occupational health and safety as well as the
development of a diverse, equitable and inclusive culture. In community

engagement, the Group actively fulfils corporate social responsibility and
promotes community development and public welfare participation.

10

本集團將可持續發展視為企業長遠發展的重
管理之中，致力為持份者創造長期價值，推
動企業與社會、環境協同發展。

圍繞「綠創未來，價值共贏」的可持續發展

願景，本集團建立以環境保護、誠信經營、

人才發展及關懷社區四大方向為核心的可持

續發展策略框架，並針對各策略範疇制定相
應的重點工作及管理承諾。

在環境保護方面，本集團聚焦氣候抵禦力及
低碳營運，積極應對氣候變化挑戰，推動減

碳轉型及可持續價值鏈建設；在誠信經營方
面，本集團持續完善品質管理、供應鏈管理
及商業道德建設，提升企業管治水平；在人
才發展方面，本集團重視職業健康與安全，
以及多元、平等及共融文化建設；在關懷社
區方面，本集團積極履行企業社會責任，推
動社區發展及公益參與。

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）
2026 年環境、社會及管治報告

Sustainability Governance

可持續發展管治

Facilitating growth and building safety together

Compliant operation and long-term win-win cooperation

賦能成長 安全共築

The Group continuously strengthens
occupational safety and health
management, promoting talent growth
and diversity and inclusion.

Talent
development
人才發展

Honest
operation
誠信經營

Environmental
protection
環境保護

Caring our
community
關懷社區

本集團持續強化職業安全與健康管理，推
動人才成長與多元共融。

The Group proactively responds to
climate change challenges, accelerating
the promotion of the low-carbon
transition process, continuously
mitigating its impacts on the ecological
environment, while actively building a
sustainable value chain system.

合規盡責 長遠共贏

Green Innovation
forShared Value
綠創未來
價值共贏

本集團主動因應氣候變遷挑戰，加快推動
低碳轉型進程，持續降低對生態環境的影
響，同時積極建構具永續性的價值鏈體系。
綠色發展 永續未來

Green development and sustainable future

The Group strictly adheres to highquality management and customer
orientation, establishes a responsible
procurement mechanism, and strictly
disciplines itself with high standards of
business ethics.
本集團恪守高品質管理與客戶導向，建
立負責任採購機制，並以高標準商業道
德嚴格自律。

The Group actively promotes
co m m u n i t y d e v e l o p m e n t , c a r e s
for people's livelihood and wellbeing, and practices corporate social
responsibility.
本集團積極推動社區發展，關愛民生福
祉，踐行企業社會責任。

心繫社會 責任實踐

Committed to society and responsible in action

Stakeholder Communication and
Engagement

持份者溝通與參與

its stakeholders, and considers their expectations and feedback as an

持份者的期望與反饋是推動可持續發展管理

The Group attaches great importance to the views and suggestions of

本集團高度重視持份者的意見及建議，認為

important foundation for sustainability management and risk management.

及風險管理的重要基礎。為深入了解各持份

To gain a deeper understanding of the concerns of different stakeholder

groups regarding the Group’s business development and sustainability
initiatives, we maintain regular communication through diversified channels,

continuously build relationships based on mutual trust and benefit, and
create long-term value for stakeholders.

者群體對本集團業務發展及可持續發展工作

的關注事項，我們透過多元化溝通渠道保持
常態化交流，持續建立互信互利的合作關係，
並為持份者創造長遠價值。

During the reporting period, the Group maintained ongoing communication

報 告 期 內， 本 集 團 持 續 與 僱 員、 客 戶、 供

subcontractors, shareholders and investors, business partners, government

政府及監管機構、公眾及媒體等主要持份

with key stakeholders, including employees, customers, suppliers and

and regulatory authorities, as well as the public and the media. Through
diversified channels, the Group collected feedback from various parties and

incorporated relevant views into sustainability management and decisionmaking considerations.

應商及分包商、股東及投資者、業務夥伴、
者保持溝通，透過多元化渠道收集各方意
見，並將相關意見納入可持續發展管理及
決策考量。

11

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）

2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

2026 年環境、社會及管治報告

Sustainability Governance
可持續發展管治

Stakeholder Engagement Approac
持份者參與方式

Stakeholder
持份者

Key Concerns
主要關注議題

Compensation and benefits protection
Employees
僱員

Career development opportunities

Key Communication Channels
主要溝通方式
Performance appraisal

Regular meetings and training
Email

Notice boards

Occupational health and safety

Employee hotline

職業發展機會

定期會議及培訓

薪酬福利保障

職業健康與安全

績效評核
電郵

公告欄

員工熱線

Product and service quality
Customers
客戶

Customer rights protection

Customer satisfaction surveys
Customer visits

Business meetings

Service experience enhancement

Service hotline and email

客戶權益保障

客戶拜訪

產品及服務品質
服務體驗提升

客戶滿意度調查
業務會議

服務熱線及電郵

Whistleblowing mechanism

Qualification assessment and renewal procedures
Business Partners
業務夥伴

On-site exchanges

Compliance operations

Telephone and video conferences

合規經營

舉報機制

Transparency of cooperation
合作透明度

Email communication
資質評審及續牌程序
現場交流

電話及視像會議
Fair procurement mechanism
Subcontractors and
Suppliers
分包商及供應商

Supplier evaluation

Partnership management

Daily business communication

公平採購機制

供應商評估

Business integrity
合作管理
商業誠信

12

電郵溝通

Feedback collection
日常業務溝通
意見反饋

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）

2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

2026 年環境、社會及管治報告

Sustainability Governance

可持續發展管治

Stakeholder
持份者

Shareholders and Investors
股東及投資者

Key Concerns
主要關注議題

Key Communication Channels
主要溝通方式

Corporate governance standards

Regular announcements and reports

經營業績

股東大會

Operating performance

Long-term investment value
企業管治水平
長期投資價值
Regulatory compliance

Government and Regulatory
Authorities
政府及監管機構

Risk management

Regulatory inspections
Regular filings

Working meetings
定期申報

監管檢查
工作會議
現場視察

Charity activities

Company website

Environmental responsibility

Media communication

社區貢獻

公益活動

Corporate social impact
環境責任履行

Corporate development updates
媒體

公司網站

風險管理

法規遵循

企業社會影響

Media

定期公告及報告

On-site inspections

Community contribution

公眾及社區

Company website

Corporate sustainability
企業可持續發展

Public and Community

General meetings

Compliance operations

Public consultation
公司網站
媒體溝通
公眾諮詢

Press interviews
Industry forums

Media engagement

Sustainability performance

Corporate social platforms

合規經營

行業論壇

企業發展動態

可持續發展表現

新聞採訪
媒體交流

企業社群平台

13

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)
2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

Sustainability Governance
可持續發展管治

Materiality Assessment

重要性評估

stakeholders’ key concerns on sustainability issues and to identify

份者對可持續發展議題的關注重點，並識別

The Group conducts regular materiality assessments to understand

ESG topics that have significant impacts on both the Group’s business
development and stakeholders. The assessment results help the Group more

effectively define sustainability priorities, enhance relevant disclosures, and
improve the relevance and effectiveness of ESG management.

The materiality assessment process consists of three key stages:
Stage 1: Identification of Material Topics

本集團定期開展重要性評估工作，以了解持
對本集團業務發展及持份者具有重要影響的

ESG 議題。評估結果有助本集團更有效地制
定可持續發展管理重點，完善相關信息披露，
並提升 ESG 管理工作的針對性和有效性。
重要性評估工作主要分為以下三個階段：
第一階段：識別重要議題

The Group refers to the ESG reporting requirements of The Stock Exchange of

本集團參考香港交易所 ESG 報告要求，以及

Accounting Standards Board (SASB) and the Global Reporting Initiative

議組織（GRI）等可持續發展框架，同時結合

Hong Kong, as well as sustainability frameworks including the Sustainability

(GRI). Combined with industry research, public information analysis and the
Group’s actual business operations, sustainability-related topics relevant to
the Group are identified and screened. A total of 18 ESG topics are selected
as assessment subjects.

Stage 2: Evaluation and Prioritisation of Topics

永續會計準則委員會（SASB）、全球報告倡
行業研究、公開資料分析及業務發展實際情
況，梳理及篩選與本集團經營相關的可持續
發展議題，最終識別出 18 項 ESG 議題作為
評估對象。

第二階段：評估及排序議題

The Group collects feedback from both internal and external stakeholders.

本集團收集內部及外部持份者意見。根據持

along two dimensions: “importance to stakeholders” and “importance to

及「對本集團業務連續性與發展的重要性」

Based on stakeholder responses, each topic is analysed and prioritised

the Group’s business continuity and development”. A materiality matrix is
developed to reflect the relative importance and priority of each topic.

Stage 3: Validation of Assessment Results

份者反饋結果，我們從「對持份者的重要性」

兩個維度對各項議題進行分析及排序，建立

重要性矩陣，以反映不同議題的重要程度及
優先次序。

第三階段：確認評估結果

Based on the materiality assessment results, the Group prioritises the

根據重要性評估結果，本集團對已識別的 18

are reviewed and confirmed by the ESG Working Group and the Board of

題清單。相關結果經 ESG 工作小組及董事會

18 identified ESG topics and compiles a material topic list. The results

Directors. Ultimately, 7 most material topics are identified, serving as a
key basis for the Group’s sustainability strategy development and ESG
disclosures.

14

項 ESG 議題進行優先排序，並形成重要性議
審閱確認後，最終識別出 7 項最重要議題，

作為本集團制定可持續發展管理策略及 ESG
信息披露重點的重要依據。

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）
2026 年環境、社會及管治報告

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）

2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

2026 年環境、社會及管治報告

Sustainability Governance

可持續發展管治

可持續發展議題
Priority Level
優先等級

Material Topic
關鍵議題

1. Occupational Health and Safety

Materiality Description
重要性説明

2. Climate Change Response
3. Energy Management

4. Emissions Management

5. Water Resource Management

Very High
極高

6. Business Ethics and Anti-corruption
7. Compliance and Risk Management
1. 職業健康與安全
2. 氣候變化應對
3. 能源管理

4. 排放物管理
5. 水資源管理

These topics are critical to the

transformation of the Group's core

environmental protection business.
They are also key areas of focus for

capital markets and regulators, serving
as the foundation for ensuring the
Group's business resilience.

核心環保業務轉型之關鍵，符合資本市場
與監管機構之高關注指標，是確保集團業
務韌性的基石。

6. 商業道德與反貪污

7. 合規經營與風險管理

8. Environmental Impact Management

9. Customer Privacy and Information Security
10. Product and Service Quality and Safety

11. Technological Innovation and Research &
Development
High
高

12. Employment and Labour Rights
13. Employee Well-being and Care
8. 環境影響管理

9. 客戶私隱與信息安全

10. 產品與服務質量安全
11. 技術創新與研發

These topics are fundamental to

maintaining the Group's licence to

operate and market competitiveness,

and are directly linked to its long-term
sustainable growth and corporate
reputation.

維持營運許可與市場競爭力之核心，與企
業長期穩健成長及品牌聲譽直接相關。

12. 雇傭與勞工權益
13. 員工福祉與關懷

15

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)
2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

Sustainability Governance
可持續發展管治
Priority Level
優先等級

Material Topic
關鍵議題

Materiality Description
重要性説明

14. Employee Development and Talent Cultivation

These topics reflect the Group's

15. Diversity, Equality and Inclusion

commitment to responsible value chain

16. Circular Economy

management and corporate social

17. Community Engagement and Social Contribution

Moderate

responsibility, and provide important

support for strengthening stakeholder

18. Responsible Supply Chain Management

中等

relationships and advancing its

14. 員工發展與人才培育

sustainability commitments.

15. 多元化、平等與共融

體現企業價值鏈與社會責任意識，為集團

16. 循環經濟

深化持份者關係、落實永續承諾之重要支

17. 社區參與及社會貢獻

持範疇。

18. 負責任供應鏈管理

Very High
很高

3

Importance to Stakeholders
對持份者的重要性

14
17
18

6

7

11
16

13

2

1
5

10
12

4
9

8

15

High
高

Importance to the Group's Business Continuity and Development
對本集團業務連續性與發展的重要性
Materiality Assessment Matrix
重要性議題評估矩陣

16

Very High

很高

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）
2026 年環境、社會及管治報告

Sustainability Governance

可持續發展管治

Management of Material Topics

重要性議題管理

the sustainability topics that have the greatest impact on its operations

營運及持份者最具影響力的可持續發展議題，

Based on the results of the materiality assessment, the Group has identified
and stakeholders, and has systematically analysed the associated risks and

opportunities. For each material topic, the Group formulates corresponding
management measures and objectives in line with its business characteristics

and development strategy, and regularly reviews implementation progress
and management effectiveness to continuously enhance its environmental,
social and governance performance.

本集團根據重要性評估結果，識別出對企業
並系統性分析相關風險與機遇。針對各項重
要議題，我們結合業務特點及發展策略，制

定相應管理措施及目標，並定期檢視執行情
況與管理成效，持續提升環境、社會及管治
表現。

Sustainability Governance
可持續發展管治
Material Topics
重要性議題

Impact Description
影響描述

Response Measures
應對措施

Risk Description: The Group's construction engineering

and environmental operations involve activities such as

working at height, operating machinery and equipment,
and on-site construction. Inadequate safety management

may result in workplace accidents, occupational health
employee safety, the Group's reputation and operational
stability.

對持份者的重要性

Importance to Stakeholders

risks and project suspension, adversely affecting

Occupational

Health and Safety
職業健康與安全

Opportunity Description: A robust occupational health

and safety management system helps reduce accident
risks, enhance employees' safety awareness and work

efficiency, strengthen the Group's competitiveness
and customer confidence, and support its sustainable
development.

風險描述：建築工程及環保運營業務涉及高空作業、機械
設備操作及現場施工等活動，若安全管理不到位，可能導

致工傷事故、職業健康風險及項目停工，對員工安全、企
業聲譽及營運穩定性造成不利影響。

Conduct safety training, safety
inspections and emergency drills;

Provide employees with personal

protective equipment and safety
protection;

Continuously implement the

occupational health and safety
management system.

開展安全培訓、安全巡查及應急演練；
為員工提供個人防護裝備及安全保障；
持續推進職業健康與安全管理制度
落實。

機遇描述：完善的職業健康與安全管理有助於降低事故風

險、提升員工安全意識及工作效率，增強企業競爭力及客
戶信任，促進企業可持續發展。

17

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）

2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

2026 年環境、社會及管治報告

Sustainability Governance
可持續發展管治
Material Topics
重要性議題

Impact Description
影響描述

Response Measures
應對措施

climate policies and the low-carbon transition trend

Conduct climate-related risk and

environmental facilities and the Group's compliance

assessment;

Risk Description: Extreme weather events, tightening
may impact construction progress, the operation of
costs.

Climate Change
Response

氣候變化應對

Opportunity Description: Climate change also creates

new opportunities for green buildings, energy-efficient
technologies and the environmental industry, helping the

Group expand its green businesses and enhance market
competitiveness.

風險描述：極端天氣事件、氣候政策收緊及低碳轉型趨勢可

能對建築施工進度、環保設施運營及企業合規成本產生影響。
機遇描述：氣候變化亦為綠色建築、節能技術及環保產業發

展帶來新機遇，有助於集團拓展綠色業務及提升市場競爭力。
Risk Description: Increased energy consumption will lead

to higher operating costs and carbon emission risks, and

the Group may face stricter energy management and
Energy

Management
能源管理

carbon reduction requirements.

Opportunity Description: Improving energy efficiency
helps reduce operating costs, decrease carbon emissions
and enhance the Group's environmental performance.

風險描述：能源消耗增加將帶來營運成本上升及碳排放增
加風險，同時可能面臨更嚴格的能源管理及減碳要求。

機遇描述：提升能源利用效率有助於降低營運成本、減少
碳排放並提升企業環境績效。

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o p p o r t u n i t y i d e n t i f i cat i o n a n d

Incorporate climate-related factors
into the risk management process;

Continuously promote energ y

conservation, emission reduction
and green operation measures.

開展氣候風險及機遇識別與評估工作；
將氣候相關因素納入風險管理流程；
持續推動節能減排及綠色營運措施。

Carry out energy consumption statistics
and analysis;

Implement energy-saving management
measures and monitor energy usage;

Continuously manage energy in
accordance with the ISO 50001 standard.
開展能源消耗統計及分析工作；

推行節能管理措施及能源使用監測；

持續按照 ISO 50001 標準開展能源管理。

NEW CONCEPTS HOLDINGS LIMITED (Incorporated in the Cayman Islands with limited liability)

創業集團 ( 控股 ) 有限公司（於開曼群島註冊成立的有限公司）

2026 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT

2026 年環境、社會及管治報告

Sustainability Governance

可持續發展管治

Material Topics
重要性議題

Impact Description
影響描述

Risk Description: Improper management of waste

Continuously carry out pollution

pollution, administrative penalties and reputational risks,

monitoring;

gas, wastewater and waste may cause environmental
and affect the Group's normal operations.
Emissions

Management
排放物管理

Opportunity Description: Effectively controlling
emissions and enhancing resource recycling helps
reduce environmental impact, improve environmental
performance and strengthen market recognition.

風險描述：廢氣、廢水及廢棄物管理不當可能引致環境污染、
行政處罰及聲譽風險，並影響企業正常營運。

機遇描述：有效控制排放及提升資源循環利用水平有助於
降低環境影響、提升環保績效及增強市場認可度。

Risk Description: Inefficient water use and improper water

management may increase operating costs and affect

the efficiency of environmental facilities and project
Water Resources
Management
水資源管理

Response Measures
應對措施

operations.

Opportunity Description: Improving water use efficiency

helps reduce resource consumption, lower operating
costs and improve environmental management levels.

風險描述：水資源使用效率不足及用水管理不當可能增加
營運成本，並影響環保設施及項目運營效率。

機遇描述：提升用水效率有助於降低資源消耗、減少營運
成本及提升環境管理水平。

p re v e n t i o n a n d e n v i ro n m e n ta l
Promote waste minimisation,
resource utilisation and recycling;

I m p l e m e n t e n v i ro n m e n ta l r i s k
monitoring and emergency
management measures.

持續開展污染防治及環境監測工作；

推動廢棄物減量化、資源化及循環利用；
落實環境風險監測及應急管理措施。
Continuously monitor water usage;

Implement water-saving and
resource optimisation measures;

Strengthen water management in
operating processes.
持續監察用水情況；

推行節水及資源優化措施；

加強營運過程中的用水管理。

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