ESR Cayman ESG Report 2021

INDEPENDENT ASSURANCE METHODOLOGY HKQAA’s data assurance process was conducted in accordance with the International Standard on Assurance Engagement 3000 (“ISAE 3000”) (Revised) – “Assurance Engagement Other Than Audits or Reviews of Historical Financial Information” issued by the International Auditing and Assurance Standards Board for a limited level of assurance. Data assurance procedures included: • reviewing the consolidated data in ESR’s system and analyzing the raw data provided; • checking the supporting evidence of the selected samples; and • communicating with responsible person for data reporting. The reported data were sampled and tested to confirm the extent of accuracy and reliability. CONCLUSION Based on the verification results of the selected samples, it is our opinion that: • nothing has come to HKQAA’s attention that causes us to believe that the data consolidated in ESR’s system is not accurate and reliable. Signed on behalf of Hong Kong Quality Assurance Agency Jorine Tam Director, Corporate Business 31 May 2022 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT 2021 52 ABOUT THIS REPORT