ESR-REIT - Annual Report 2024

182 STRATEGICALLY ADVANCING SUSTAINABILITY REPORT Disclosure Number Disclosure Title Section/Page Number Omissions and Explanations 404-2 Programmes for upgrading employee skills and transition assistance programmes Material topic: Employee Engagement and Satisfaction, page 155 404-3 Percentage of employees receiving regular performance and career development reviews Appendix B: ESG Data Summary, page 173 Diversity and Equal Opportunity 3-3 Management of material topics Material topic: Diversity and Equal Opportunity, page 157 401-1 New employee hires and employee turnover Appendix B: ESG Data Summary, page 174 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees NIL Not disclosed due to confidentiality constraints. 401-3 Parental leave NIL We plan to disclose in future reports. 405-1 Diversity of governance bodies and employees Appendix B: ESG Data Summary, pages 173-174 405-2 Ratio of basic salary and remuneration of women to men NIL Not disclosed due to confidentiality constraints. Health and Safety 3-3 Management of material topics Material topic: Health and Safety, page 160 403-1 Occupational health and safety management system Material topic: Health and Safety, pages 160-161 403-2 Hazard identification, risk assessment and incident investigation Material topic: Health and Safety, page 161 403-3 Occupational health services Material topic: Health and Safety, page 161 403-4 Worker participation, consultation and communication on occupational health and safety Material topic: Health and Safety, page 161 403-5 Worker training on occupational health and safety Material topic: Health and Safety, page 161 403-6 Promotion of worker health Material topic: Health and Safety, page 161 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Material topic: Health and Safety, page 161

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