86 Risk Management Effective risk management is an integral part of our business — both strategically and operationally, which enables ESR-REIT Management (S) Limited (the “Manager”) to optimise the risk-reward relationship in the pursuit of opportunities to deliver stable returns and long-term capital growth for ESRREIT’s unitholders (“Unitholders”). Risk Strategy Risk Governance Risk Identification and Assessment Risk Monitoring Reporting Risk Management Application Risk Appetite, Tolerance, Attitudes and Philosophy Risk Reporting Structures, Roles, Responsibilities, Communication Risk Management Process Risk Tracked Risk Assurance Strategic Financial and Economic Operational and Asset Management Compliance Environmental, Social and Governance People Technology Training Whistleblowing Compliance Monitoring System Internal Audit External Audit Standard Operating Procedures To enable the foregoing, the Manager has in place an Enterprise Risk Management (“ERM”) Framework to provide principles and guidance for risk management activities. It outlines the reporting structure, monitoring mechanisms, as well as risk management tools to address and manage identified key risks. The ERM Framework is reviewed at least annually (or more frequently if the business environment warrants) to ensure that it is up-to-date, relevant and practical in risk management application, as well as in identifying, assessing, monitoring and reporting of key risks. ESR-REIT ANNUAL REPORT 2025
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