176 STRATEGICALLY ADVANCING SUSTAINABILITY REPORT APPENDIX C: GRI CONTENT INDEX Statement of use ESR-REIT has reported the information cited in this GRI content index for the period from 1 January 2024 to 31 December 2024 in accordance with the GRI Standards GRI 1 used GRI 1: Foundation 2021 Disclosure Number Disclosure Title Section/Page Number Omissions and Explanations The organisation and its reporting practices 2-1 Organisational details 2-2 Entities included in the organisation’s sustainability reporting About ESR-REIT’s Sustainability Report 2024, page 121 2-3 Reporting period, frequency and contact point About ESR-REIT’s Sustainability Report 2024, page 121 2-4 Restatements of information About ESR-REIT’s Sustainability Report 2024, page 122 2-5 External assurance About ESR-REIT’s Sustainability Report 2024, page 122 Activities and Workers 2-6 Activities, value chain and other business relationships Annual Report: About Us, page 4 Annual Report: Message to Unitholders, page 12 About ESR-REIT’s Sustainability Report 2024, page 121 2-7 Employees Material topic: Employee Engagement and Satisfaction, page 155 Appendix B: ESG Data Summary, page 173 2-8 Workers who are not employees Appendix B: ESG Data Summary, page 173 Governance 2-9 Governance structure and composition Annual Report: Board of Directors, pages 26 to 31 How We Manage Sustainability, Sustainability Governance, pages 129 to 130 Material topic: Diversity and Equal Opportunity, page 158 2-10 Nomination and selection of the highest governance body Annual Report: Corporate Governance, Selection and Appointment of Directors, page 103 2-11 Chair of the highest governance body Annual Report: Corporate Governance, Principle 2: Board Composition and Guidance, page 97
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