ESR Cayman ESG Report 2021

General Disclosures Content Index 102-12 External initiatives United Nations Sustainable Development Goals, GRESB, Sustainalytics, MSCI and GRI 102-13 Membership of associations Various global relationships including GRESB, ANREV, APREA plus various professional memberships 102-14 Statement from senior decision maker Message from Chairman Message from Co-Founders and Co-CEOs 102-16 Values, principles, standards and norms of behaviour https://www.esr.com/en/corporate-governance/overview/# https://www.esr.com/en/about-us/our-purpose/ 102-17 Mechanisms for advice and concerns about ethics https://www.esr.com/en/corporate-governance/code-of-conduct/ 102-18 Governance structure https://www.esr.com/en/corporate-governance/board-of-directors/ https://www.esr.com/en/corporate-governance/board-committees/ 102-19 Delegating authority PILLAR 3: CORPORATE PERFORMANCE: Corporate Governance 102-20 Executive-level responsibility for economic, environmental, and social topics PILLAR 3: CORPORATE PERFORMANCE: Corporate Governance 102-26 Role of highest governance body in setting purpose, values and strategy PILLAR 3: CORPORATE PERFORMANCE: Corporate Governance 102-29 Identifying and managing economic, environmental and social impacts PILLAR 3: CORPORATE PERFORMANCE: Corporate Governance 102-32 Highest governance body’s role in sustainability reporting PILLAR 3: CORPORATE PERFORMANCE: Corporate Governance 102-33 Communicating critical concerns PILLAR 3: CORPORATE PERFORMANCE: Corporate Governance 102-36 Process for determining remuneration PILLAR 1: HUMAN CENTRIC: People are our greatest asset 102-40 List of stakeholder groups PILLAR 1: HUMAN CENTRIC: Engaging with our stakeholders 102-42 Identifying and selecting stakeholders PILLAR 1: HUMAN CENTRIC: Engaging with our stakeholders 102-43 Approach to stakeholder engagement PILLAR 1: HUMAN CENTRIC: Engaging with our stakeholders 102-44 Key topics and concerns raised ESG@ESR 102-46 Defining report content and topic Boundaries ABOUT THIS REPORT 102-47 List of material topics ESG@ESR 102-48 Restatements of information There is no restatement of information. HKEX AND GRI INDICES ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT 2021 58 ABOUT THIS REPORT

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