ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT環境、社會及管治報告CHINA FOODS LIMITED ANNUAL REPORT 202142NOTES ON REPORTThis report is the 2021 Environmental, Social and Governance Report of China Foods Limited (hereinafter referred to as the “Report”), which has been approved by the Board of the Company and incorporated in the annual report of the Company as a chapter.Reporting Period:The report is published on an annual basis, from 1 January 2021 to 31 December 2021. However, to ensure continuous disclosure, certain statements may be outside the aforesaid period for explanation reasons.Scope of the Report:The scope of the Report is consistent with the annual report for financial year 2021, covering China Foods Limited, together with COFCO Coca-Cola Beverages Limited, a 65%-owned subsidiary and its subsidiaries (hereinafter referred to as “China Foods (COFCO Coca-Cola)” “China Foods” the Company” or “We” or “us”).Principle for Preparation:The Report has been prepared pursuant to the relevant requirements under Environmental, Social and Governance Reporting Guide in Appendix 27 to the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the “Listing Rules”).The report is prepared in accordance with the principles of materiality, quantitative, balance and consistency.Materiality: the materiality of the Environmental, Social and Governance (hereinafter referred to as the “ESG”) matters of the Company shall be determined by the Board, and communication with stakeholders and the process of identifying substantive issues and matrix of substantive issues are disclosed in the Report.Quantitative: The statistical standards, methods, assumptions and/or calculation tools for quantitative k...