ESR-REIT Annual Report 2024 133 OUR MATERIAL FACTORS We regularly review our material ESG factors, including after any significant business changes and major shifts in industry trends, to identify opportunities and risks relevant to our operating environment. In FY2022/23, we conducted a thorough materiality assessment to identify, rate and prioritise material ESG factors for our expanded business following the Merger. The review prioritised topics that significantly impact our business and its relationship with the economy, environment and stakeholders along our value chain. The findings were then cascaded to the different functions, creating ownership and accountability for the effective management of these ESG factors. The identified material topics align with our Sponsor’s sustainability goals and the UN SDGs. The Board assessed and validated the material topics to be current and relevant to ESR-REIT in FY2024 in consideration of recent global trends, as well as risks and opportunities impacting our stakeholders in the short-, medium-, and long-term horizons. Pillar Material areas Related GRI Topics Priority UN SDGs Economic Investment Management — Quality of Assets and Services Non-GRI Topic Tenant Engagement and Satisfaction Non-GRI Topic Environmental Energy and Carbon Footprint Energy Emissions Climate Change Adaptation Non-GRI topic Water Water and Effluents Waste Waste Social Employee Engagement and Satisfaction Employment Training and Education Diversity and Equal Opportunity Diversity and Equal Opportunity Health and Safety Occupational Health & Safety Supply Chain Management Environmental Assessment Supplier Social Assessment Community Local Communities Governance Governance and Enterprise Risk Management Anti-Corruption Regulatory Compliance Socioeconomic Compliance Environmental Compliance
RkJQdWJsaXNoZXIy NTM2MDQ5