HKEX AND GRI INDICES HKEX ESG CONTENT INDEX 2021 This ESG report complies with the "Comply or Explain" provisions of Hong Kong Exchange Main Board Listing Rule 13.91 and ESG Reporting Guide. Some optional KPIs have also been reported. Mandatory Disclosure Requirements Location of Disclosures Governance Structure ESR ESG 2025 Roadmap https://www.esr.com/en/corporate-governance/overview/# Reporting Principles Appendix 27 of the HKEX ESG Guide GRI Reporting Standards ESG Data Summary Reporting Boundary Compliance with Appendix 27 of the HKEX ESG Guide References to GRI Reporting Standards Provisions Location of Disclosure Additional information, as applicable Aspect A1: Emissions and waste Policies & compliance; KPIs: A1.2, A1.4, A1.5 & A1.6 PILLAR 2: PROPERTY PORTFOLIO: Sustainable & Efficient Operations, Climate Change Resilience ESG Data Summary A1 (Comply): No significant breaches or incidents related to air and greenhouse gas emissions, discharges into water and land, and generation of hazardous and non-hazardous waste were noted in 2021. KPI A1.1/ A1.2 (Explain): We consume a negligible quantity of stationary and mobile fuels in our operations. Local air emissions and Scope 1 Greenhouse Gases from our property portfolio are negligible. KPI A1.3 (Explain): As there is minimal hazardous waste in our business operations, we do not report disposal data for disclosure. KPI A1.5 (Explain): We set energy consumption intensity targets of 20% reduction which is a proxy for emissions. Steps taken to achieve this target have been disclosed in this report. KPI A1.6 (Comply and Explain): During construction, we have implemented erosion and sediment control as well as responsible waste management to minimise the environmental impact. All of the assets in our portfolio have been developed in accordance with the applicable governing codes and construction standards. Most hazardous waste generated are handled by tenants according to local laws and regulations. There was no material non-compliance noted on the treatment of hazardous and non-hazardous waste. In addition, the waste generation for ESR is immaterial, and hence no reduction targets have been set on this aspect. We focus on setting targets for significant aspects like energy and emissions. ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT 2021 53 ABOUT THIS REPORT
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