ESR-REIT - Annual Report 2024

170 STRATEGICALLY ADVANCING SUSTAINABILITY REPORT The on-site CWS Water Consumption has been included under the building’s grid electricity consumption if the power supply of it was tapped from building’s main water meter; otherwise, it has not been included under and shall be accounted separately. The off-site DCS water consumption is not accounted for under building’s water consumption and shall not be included as aligned with industry practices. Water intensity (Singapore) Water intensity per square metre is calculated by the water withdrawn in the year, relative to the total common area of properties. For assets that are acquired or divested within the year, the partial water withdrawal data would be extrapolated for a full year for annualisation purposes. Water intensity is expressed in m3/m2. Waste Generation Waste generated by properties in ESR-REIT’s portfolio includes hazardous and non-hazardous waste, expressed in tonnes. This refers to the waste generated in the common areas and shared services that ESR-REIT has operational control over. Social Employee Employees considers the staff who are directly employed by the Managers, including full-time, part-time and temporary staff. Workers who are not employees This refers to workers that are contracted to provide services to the Managers’ business operations. New Hires and Turnover New hire and turnover records present the number of employees at the end of each financial year, reflecting employee movement throughout the year. New hires refer to employees that joined the Managers during the year. Turnovers refer to employees who left the Managers during the year, including voluntary resignation, dismissal, retirement, or death. Governance Corruption Corruption refers to actions including conflict of interest, bribery, embezzlement, fraud and unfair business practices that contribute to dishonest and illegal business dealings. GHG Emission ESR-REIT’s Scope 1 relates to diesel used for back-up generator sets at our properties and fugitive emissions from our chillers and refrigeration units, expressed in tCO2e. GHG Emission values were calculated using emission factors of grid electricity and fuel use into tCO2e. Specifically for fuel emission factors, the gases CO2, N2O and CH4 were included in the calculations. Emissions were calculated from the use of energy in common areas and shared services. Data Source: • Scope 1 stationary combustion emission factors are referenced from the GHG Protocol Emission Factors from Cross-Sector Tools • Scope 1 fugitive emission factors are referenced from the Global Warming Potential values for 100-year time horizon from the IPCC Sixth Assessment Report • Scope 2 grid emission factor for Singapore (2023) is provided by the EMA, while emission factor Japan (2022) is provided by the Agency for Natural Resources and Energy GHG Emission Intensity GHG intensity per square metre is calculated by the GHG emissions from the year, relative to the total common area of properties. For assets that are acquired or divested within the year, the partial emissions data would be extrapolated for a full year for annualisation purposes. GHG emission intensity is expressed in tCO2e/m2. Water Withdrawal Water withdrawn by properties in ESR-REIT’s portfolio includes municipal water and NEWater, expressed in m3. This refers to the water withdrawn by common areas and shared services that ESR-REIT has operational control over. Due to the nature of ESR-REIT’s business, minimal water is consumed1 in our business operations. Hence, we assume water withdrawn equals to water discharged. Data Source: National Utility Providers. Cooling System Water Consumption refers to water consumed on-site in ESR-REIT’s portfolio, for cooling purposes in Singapore. Landlord Cooling System Water consumption refers to the water consumed for common area cooling that ESR-REIT has operational control over. 1 As per GRI 303 Water and Effluents, water consumption measures water used by an organisation such that it is no longer available for use by the ecosystem or local community.

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