ESR-REIT - Annual Report 2024

184 STRATEGICALLY ADVANCING SUSTAINABILITY REPORT APPENDIX D: SASB CONTENT INDEX Topic SASB Code Accounting Metric 2024 2023 Business Park HighSpecifications Industrial Logistics General Industrial Business Park HighSpecifications Industrial Logistics General Industrial Energy MGMT IF-RE-130a.1 Energy consumption data coverage as a percentage of total floor area, by property subsector1 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% IF-RE-130a.2 (1) Total energy (GJ) consumed by portfolio area with data coverage, by property subsector 49,095.1 27,573.2 35,654.4 14,668.1 45,162.5 25,281.7 77,326.9 9,133.7 IF-RE-130a.2 (2) Percentage of energy consumed that was supplied from grid electricity, by property subsector 74.1% 100.0% 77.6% 98.4% 72.7% 100.0% 85.6% 96.9% IF-RE-130a.2 (3) Percentage of energy consumed that was renewable energy, by property subsector 0.0% 0.0% 22.4% 1.6% 0.0% 0.0% 14.4% 3.1% F-RE-130a.3 Like-for-like percentage change in energy consumption for the portfolio area with data coverage, by property subsector 8.7% 9.1% -53.9% 60.6% ESR-REIT only started reporting in alignment with SASB in 2023. Hence, like-for-like change in energy consumption is tracked from 2023 onwards. IF-RE-130a.5 Description of how building energy management considerations are integrated into property investment analysis and operational strategy Building energy management considerations are integrated into our climate targets. ESR-REIT has set targets to achieve 7.0% reduction in energy intensity for Singapore MTBs’ common area by progressive reduction of 1.0% per annum from FY2023 to FY2030. We also aim to add rooftop solar panels to 21 more properties in Singapore over the next 2 years. Water MGMT IF-RE-140a.1 (1) Water withdrawal data coverage as a percentage of total floor area, by property subsector1 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% IF-RE-140a.2 (1) Total water withdrawn by portfolio area with data coverage 0.096 0.137 0.073 0.077 0.118 0.136 0.103 0.063 IF-RE-140a.3 Like-for-like percentage change in water withdrawn for portfolio area with data coverage, by property subsector -18.5% 0.1% -28.6% 22.0% ESR-REIT only started reporting in alignment with SASB in 2023. Hence, like-for-like change in water withdrawn is tracked from 2023 onwards. IF-RE-140a.4 Description of water management risks and discussion of strategies and practices to mitigate those risks Water scarcity poses a long-term risk, threatening operational efficiency and increasing costs. For mitigation of our water management risk, ESR-REIT has set targets to obtain WEB Certification for all MTBs in Singapore by FY2025, and achieve 14.0% water intensity reduction from year FY2023 by FY2030. 1 We report consumption data only for common areas of MTBs, for which we have operational control over. In the coming years, we will gradually increase the scope of consumption data coverage to report data for the entire portfolio.

RkJQdWJsaXNoZXIy NTM2MDQ5