ESR-REIT Annual Report 2024 123 CONTENTS About ESR-REIT’s Sustainability Report 2024 121 Contents 123 2024 At A Glance 124 Board Statement 125 Progress of Sustainability Targets and Performance 126 How We Manage Sustainability 129 Our Sustainability Leaders at ESR-REIT 129 Stakeholder Engagement 131 Our Material Factors 133 ECONOMIC Material topic: Investment Management — Quality Assets and Services 134 Material topic: Tenant Engagement and Satisfaction 137 ENVIRONMENTAL Material topic: Energy and Carbon Footprint 140 Material topic: Climate Change Adaptation 145 Material topic: Water 152 Material topic: Waste 153 SOCIAL Material topic: Employee Engagement and Satisfaction 155 Material topic: Diversity and Equal Opportunity 157 Material topic: Health and Safety 160 Material topic: Supply Chain Management 162 Material topic: Community 163 GOVERNANCE Material topics: Regulatory Compliance, Governance, and Enterprise Risk Management 166 Appendix A: Methodology Summary 169 Appendix B: ESG Data Summary 171 Appendix C: GRI Content Index 176 Appendix D: SASB Content Index 184 Appendix E: Qualitative Climate Risk Assessment 186 Appendix F: Assurance Statement 188
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