ESR Cayman ESG Report 2021

ABOUT THIS REPORT This ESG report complies with the relevant provisions from HKEX Main Board Listing Rule 13.91 and ESG Reporting Guide. In line with international best practices, we have also referenced various sections of this report to the GRI Standards from the Global Reporting Institute. Details are available in the content indices. ESR commissioned Hong Kong Quality Assurance Agency (HKQAA) to conduct an independent verification of environmental, social data and solar power generation datasets as indicated in the ESG data summary and the Independent Assurance statement is set forth in this section. As far as reasonably practicable, consistent methodologies are adopted when calculating these KPIs or any changes that affect a meaningful comparison would be stated. We welcome your feedback about the content of this report and our ESG performance. Please contact us at NOTE ON ESG DATA SCOPE The scope of employment data in this report includes employees who are in a direct employment relationship with the Group or whose employment terms and conditions are under our direct management control. We report on environmental performance data for our directly managed properties i.e., those over which we exercise “Operational Control”. In 2021, Operational Control refers to the base building consumption for operating assets under our direct control, including assets acquired or disposed during the year up to the period of effective ownership. This definition excludes assets which are entirely managed by the tenants (e.g., single tenants or master leases) and the reported data does not cover tenants’ consumption. In 2022, we established a new local office in Vietnam that is outside the scope of this report. ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT 2021 43 ABOUT THIS REPORT