About this Report
Introduction
This is the seventh consecutive annual sustainability report published by Luxshare Precision Industry Co., Ltd. focusing on the sustainability philosophy upheld by the Company and its subsidiaries, the goals established, the progress in implementing its initiatives, and future plans.
Definition of Terms
For the convenience of expression and reading, "Luxshare Precision", "the Company", "we" and "us" in this Report refer to Luxshare Precision Industry Co., Ltd. and its subsidiaries. Unless otherwise specified, the terms used in this Report have the same meanings as those defined in the Company's 2025 Annual Report (the "Annual Report").
Preparation Basis
This Report has been prepared in accordance with the Self-Regulatory Guidelines No.17 for Companies Listed on Shenzhen Stock Exchange—Sustainability Report (For Trial Implementation) (Guideline) and Appendix C2 to the Main Board Listing Rules—Environmental, Social and Governance Reporting Code (ESG Reporting Code) issued by The Stock Exchange of Hong Kong Limited, and with reference to the GRI Sustainability Reporting Standards (GRI Standards) issued by the Global Sustainability Standards Board (GSSB) and capital market rating considerations such as MSCI. This Report was prepared by identifying important stakeholders, analyzing and arranging material topics, determining the contents of this Report, and summarizing, sorting, and reviewing relevant company information.
Reporting Entities and Period
Unless otherwise specified, the business scope and the reporting entities of the policies, statements and materials in this Report are the same as those of the Company's 2025 Annual Report. The Reporting Period is from January 1, 2025 to December 31, 2025.
Reporting Principles
This Report is prepared in accordance with the following principles: Materiality: Identifying ESG issues that are of substantive significance to stakeholders, and assessing the direct and indirect impact of these issues on the Company and its stakeholders. Quantification: Where applicable, this Report provides quantitative information to help stakeholders objectively assess the Company's ESG performance. Quantitative information is accompanied by explanatory notes, where appropriate, to describe its purpose, impact and to provide comparative data. Consistency: Unless otherwise stated in the main text or notes, ESG data disclosed in this Report is prepared using methodologies that are consistent across each reporting period.
External Assurance
Luxshare Precision has commissioned TÜV SÜD Certification & Testing (China) Co., Ltd. to conduct an external assurance according to AA1000 Assurance Standard. The assurance statement is provided on page 87 of the Report.
Availability of this Report
The Simplified Chinese and English versions of this Report can be accessed on the Company website under the "Sustainability—Reports and Policies" section. In case of any inconsistency between the versions, the Simplified Chinese version shall prevail.