SUSTAINABILITY REPORT 122 STRATEGICALLY ADVANCING In addition, we have engaged SGS International Certification Services Singapore Pte Ltd, an independent external assurance provider to provide limited assurance over selected key environmental data, namely energy intensity, water intensity and solar capacity. The assurance covers the reporting period of 1 January 2024 to 31 December 2024 and was conducted in accordance with the International Standard on Assurance Engagements — Assurance Engagements Other Than Audits or Reviews of Historical Financial Information (ISAE 3000). The Assurance Statement prepared by SGS can be found from pages 188 to 190. We will continue to expand the scope for external assurance in future reporting cycles to align with regulatory requirements. Restatement of information For FY2024, we have updated our targets to account for the merger between ESR-REIT and ARA LOGOS Logistics Trust (“Merger”). In alignment with the Decarbonisation Roadmap developed by the Manager to decarbonise operations of ESR-REIT (the “Decarbonisation Roadmap”), the targets’ baseline has been refreshed to FY2023 where relevant, which is representative of the expanded portfolio. In the process, efforts have been made to align on data collection methodologies and improving completeness of the baseline. The following FY2023 figures were restated: • Solar generation: This target will be measured against the solar capacity to align with the Decarbonisation Roadmap. • Energy consumption, Energy intensity, greenhouse gas (“GHG”) emissions and GHG emissions intensity: These figures have been restated to align with ESR Group’s reporting boundary. For this Sustainability Report, we do not consider Australia MTBs’ common areas in the calculations as they are not managed by the landlord. Therefore, the reported data from FY2023 would have to be restated for a like-forlike comparison with FY2024, representing energy consumption for areas under the Manager’s operational control. • Water Consumption and Water intensity: These figures have been restated to align with ESR Group’s reporting boundary for the above-mentioned reasons under Energy consumption, Energy intensity, GHG emissions and GHG emissions intensity. Please refer to their respective sections for further information on the restatement. Feedback We publish our progress annually and value your feedback on our reporting, approach, and performance. Please share your thoughts and suggestions at enquiry@esr-reit.com.sg.
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