ESR Cayman ESG Report 2021

INDEPENDENT ASSURANCE SCOPE AND OBJECTIVES Hong Kong Quality Assurance Agency (“HKQAA”) was commissioned by ESR Cayman Limited (“ESR”) to conduct an independent verification for its sustainability data of the operations in Australia, China, Hong Kong, India, Indonesia, Japan, South Korea and Singapore for the calendar year of 2021. The scope of sustainability data assurance covered: Environmental data Greenhouse gas emissions, energy consumption, water consumption, waste recycling and waste disposal. Social Data Human resources data on workforce profile, training, turnover rate and occupational health and safety performance. Solar Power Generation Solar power generation capacity of assets in Australia, China, Japan, South Korea and Singapore. The aim of this verification is to provide a limited assurance on the accuracy and reliability of the aforementioned data compiled in ESR’s data management system. The scope of sustainability data encompasses constituent assets of the following funds: • e-Shang Star Cayman Ltd (China) • Redwood China Logistics Fund LP (China) • Redwood Japan Logistics Fund II LP (Japan) • PGGM RJLC LP (Japan) • RJLF 3 Co-Investment Platform (Japan) • ESR Japan Core Fund Limited Partnership (Japan) • ESR India Logistics Fund Pte Ltd (India) • ESR-REIT (Singapore) • ESR Kendall Square Development JV I (South Korea) • ESR Kendall Square Development JV II (South Korea) • Kendall Square Subsidiary REIT No.1 (South Korea) • ESR Office Partnership IV (EOP IV) (Australia) • Propertylink Australian Commercial Trust I (PACT I) (Australia) • Propertylink Office Partnership III (POP III) (Australia) • ESR Australian Logistics Partnership (EALP) (Australia) ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT 2021 51 ABOUT THIS REPORT