中国碳中和2025年报

Incorporated in the Cayman Islands with limited liability(於開曼群島註冊成立之有限公司）Stock Code 股份代號: 1372 2025年報ANNUAL REPORT CONTENTS目錄 134Independent Auditor’s Report獨立核數師報告140Consolidated Statement of Profit orLoss and Other Comprehensive Income綜合損益及其他全面收入表143Consolidated Statement of Financial Position綜合財務狀況表145Consolidated Statement of Changes In Equity綜合權益變動表147Consolidated Statement of Cash Flows綜合現金流量表150Notes to the Consolidated Financial Statements綜合財務報表附註272Five-Year Financial Summary五年財務概要 2Corporate Information公司資料4Report of the Directors董事會報告17Management Discussion and Analysis管理層討論及分析34Summary of Significant Contracts On Hand重大手頭合約概要36Biographical Details of Directors andSenior Management董事及高級管理層履歷42Corporate Governance Report企業管治報告65Environmental, Social and Governance Report環境、社會及管治報告 Corporate Information公司資料 註冊辦事處 REGISTERED OFFICE 89 Nexus Way, Camana BayGrand Cayman, KY1-9009Cayman Islands 89 Nexus Way, Camana BayGrand Cayman, KY1-9009Cayman Islands 總辦事處兼主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS 香港黃竹坑業勤街39號Landmark South 12樓1201室 Unit 1201, 12/F., Landmark South39 Yip Kan Street, Wong Chuk Hang, Hong Kong 執行董事 EXECUTIVE DIRECTORS 鍾國興先生（聯席主席）邸靈先生（行政總裁）魯向勇先生 Mr. Zhong Guoxing(Co-Chairman)Mr. Di Ling(Chief Executive Officer)Mr. Lu Xiangyong 非執行董事 NON-EXECUTIVE DIRECTORS 陳永嵐先生（聯席主席）耿志遠先生（榮譽主席）（王光祖先生為其替任） Mr. Chen Yonglan(Co-Chairman)Mr. Geng Zhiyuan(Honourable Chairman)(Mr. Wang Guangzu as his alternate) 獨立非執行董事 INDEPENDENT NON-EXECUTIVE DIRECTORS 汪家駟先生喬艷琳女士曹明先生 Mr. Wang JiasiMs. Qiao YanlinMr. Cao Ming 審核委員會 AUDIT COMMITTEE 曹明先生（主席）汪家駟先生喬艷琳女士 Mr. Cao Ming(Chairman)Mr. Wang JiasiMs. Qiao Yanlin 薪酬委員會 REMUNERATION COMMITTEE 汪家駟先生（主席）鍾國興先生喬艷琳女士曹明先生 Mr. Wang Jiasi(Chairman)Mr. Zhong GuoxingMs. Qiao YanlinMr. Cao Ming 提名委員會 NOMINATION COMMITTEE 耿志遠先生（主席）（王光祖先生為其替任）汪家駟先生喬艷琳女士曹明先生 Mr. Geng Zhiyuan(Chairman)(Mr. Wang Guangzu as his alternate)Mr. Wang JiasiMs. Qiao YanlinMr. Cao Ming Corporate Information公司資料 授權代表 AUTHORISED REPRESENTATIVES 邸靈先生張延女士 Mr. Di LingMs. Cheung Yin 公司秘書張延女士 COMPANY SECRETARYMs. Cheung Yin 開曼群島股份過戶登記處 CAYMAN ISLANDS SHARE REGISTRAR ANDTRANSFER OFFICE Ogier Global (Cayman) Limited89 Nexus Way, Camana BayGrand Cayman, KY1-9009Cayman Islands Ogier Global (Cayman) Limited89 Nexus Way, Camana BayGrand Cayman, KY1-9009Cayman Islands 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong AUDITOR 核數師 栢淳會計師事務所有限公司註冊公眾利益實體核數師香港九龍尖沙咀天文臺道8號19樓1903A–1905室 Prism Hong Kong LimitedRegistered Public Interest Entity AuditorRoom 1903A–1905, 19/F8 Observatory RoadTsim Sha Tsui, KowloonHong Kong SHARE INFORMATION 股份資料 普通股上市上市地點香港聯合交易所有限公司主板股份代號1372每手買賣單位1,000股 Ordinary share listingPlace of listingMain Board of The StockExchange of Hong Kong LimitedStock Code1372Board lot size1,000 shares WEBSITE OF THE COMPANY 公司網址www.carbonneutral.com.hk www.carbonneutral.com.hk Report of the Directors董事會報告 董事欣然提呈其報告連同本集團二零二五年六月三十日止年度（「本年度」）之經審核綜合財務報表，連同自二零二三年一月一日至二零二四年六月三十日止期間（「二零二四期間」）的比較數字。 The Directors are pleased to present their report together withthe audited consolidated financial statements of the Group forthe year ended 30 June 2025 (the “Current Year”), togetherwith comparative figures for the period from 1 January 2023 to30 June 2024 (the “Period 2024”). 主要業務 PRINCIPAL ACTIVITIES 本公司之主要業務為投資控股。本集團其他成員公司之主要業務詳情載於綜合財務報表附註的附註45。 The principal activity of the Company is investment holding.Details of the principal activities of other members of the Groupare set out in note 45 in Notes to the Consolidated FinancialStatements. 末期股息 FINAL DIVIDEND 董事會不建議就本年度派付任何末期股息（二零二四期間：無）。 The Board did not recommend the payment of any final dividendfor the Current Year (Period 2024: Nil). 業務回顧 BUSINESS REVIEW 對本集團業務的公允評述、本年度影響本集團之重大事件詳情及本集團業務可能未來發展的趨勢，載於本報告「管理層討論及分析」部份。本集團面臨的主要風險及不確定性之闡述也載於本報告「管理層討論及分析」部份。 A fair review of the Group’s business, particulars of importantevents affecting the Group during the Current Year, and anindication of likely future developments in the Group’s business,are set out in the “Management Discussion and Analysis” sectionof this report. A description of principal risks and uncertaintiesfacing the Group is also set out in the “Management Discussionand Analysis”section of this report. 環境政策 ENVIRONMENTAL POLICY 本集團對保護環境的承諾充分體現在其日常業務運營中持續推廣綠色措施和意識的各項努力上。本集團積極宣導環境保護並提升員工的環保意識，同時實施了綠色辦公室實踐，例如推廣使用再生紙以及通過關閉閒置照明和電器來降低能耗。 The Group’s commitment to protecting the environment is wellreflected in its continuous efforts to promoting green measuresand awareness in its daily business operations. The Groupencourages environmental protection and raises awarenessamong its employees. The Group has also implemented greenoffice practices such as promoting the use of recycled papersand reducing energy consumption by switching off idle lightingand electrical appliances. 本集團定期審視其環保實踐，並考慮實施進一步的生態友好型措施以提升運營可持續性。