188 STRATEGICALLY ADVANCING SUSTAINABILITY REPORT APPENDIX F: ASSURANCE STATEMENT Independent Verification Report Summary SGS INTERNATIONAL CERTIFICATION SERVICES SINGAPORE PTE LTD’S REPORT ON VERIFICATION OF ESR-REIT’S ENERGY INTENSITY, WATER INTENSITY, AND SOLAR POWER CAPACITY DISCLOSURES Nature of the Verification SGS International Certification Services Singapore Pte Ltd (hereinafter referred to as “SGS”) was commissioned by ESR-REIT Management (S) Limited (hereinafter referred to as “ESR-REIT”) to commence a limited assurance external verification. The verification is limited to the disclosures of the performance level of three Key Performance Indicators (‘KPIs’) and for the reporting period 1 January 2024 to 31 December 2024. The KPIs are as follows: • KPI 1: Energy intensity (excluding Solar Energy) in common areas of multi-tenanted buildings in Singapore • KPI 2: Water intensity in common areas of multi-tenanted buildings in Singapore • KPI 3: Solar power capacity in Singapore Intended Users of This Verification Report This verification report is provided with the intention of informing all ESR-REIT’s stakeholders and bank (lender) based in Singapore as part of the requirement under the SLL. Responsibilities The disclosures of the performance level of the three KPIs, its presentation, and supporting documents provided to SGS are the responsibility of the directors, governing body, and the management of ESR-REIT. SGS has not been involved in the preparation of any of the material included in the disclosures. Our responsibility is to express an opinion on the text, data, graphs, and statements within the scope of verification with the intention of informing all the intended users. Assurance Standards, Type, and Level of Assurance SGS performs the engagement based upon internationally recognized assurance guidance and standards. The verification engagement has been conducted according to the following Assurance Standards: Assurance Standard Level of Assurance International Standard on Assurance Engagements — Assurance Engagements Other Than Audits or Reviews of Historical Financial Information (ISAE 3000) Limited
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