ESR-REIT - Annual Report 2024

ESR-REIT Annual Report 2024 181 Disclosure Number Disclosure Title Section/Page Number Omissions and Explanations Climate Change Adaptation N/A Climate change adaptation Material topic: Climate Change Adaptation, page 145 3-3 Management of material topics Material topic: Climate Change Adaptation, pages 145-151 Water 3-3 Management of material topics Material topic: Water, page 153 303-1 Interactions with water as a shared resource Material topic: Water, page 153 303-2 Management of water as a shared resource Material topic: Water, page 153 303-3 Water withdrawal Appendix B: ESG Data Summary, page 172 303-4 Water discharge Appendix A: Methodology Summary, page 170 The Manager’s properties discharge water to local sewer systems and do not directly discharge into surface water, groundwater or seawater bodies. 303-5 Water consumption Appendix A: Methodology Summary, page 170 Due to the nature of the business, we assume water withdrawal is the same as water discharged. Waste 3-3 Management of material topics Material topic: Waste, page 153 306-1 Waste generation and significant waste-related impacts Appendix B: ESG Data Summary, pages 172-173 306-2 Waste by type and disposal method Appendix B: ESG Data Summary, pages 172-173 306-3 Waste generated Appendix B: ESG Data Summary, pages 172-173 306-4 Waste diverted from disposal Appendix B: ESG Data Summary, pages 172-173 306-5 Waste directed to disposal Appendix B: ESG Data Summary, pages 172-173 Employee Engagement and Satisfaction 3-3 Management of material topics Material topic: Employee Engagement and Satisfaction, page 155 404-1 Average hours of training per year per employee Material topic: Employee Engagement and Satisfaction, page 156

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