ESR Cayman ESG Report 2021

General Disclosures Content Index 102-49 Changes in reporting The scope of reporting has been changed in 2021 to reflect the new definition of operational control. The Environmental, Social and Governance Report complies with the Appendix 27 of the HKEX and references to the GRI standards. 102-50 Reporting period The reporting period is 12 months, 1 January 2021 to 31 December 2021. 102-51 Date of most recent report 30 April 2021, ESR Cayman Limited Environmental, Social and Governance Report 2020 102-52 Reporting cycle Annual with half-yearly financial updates 102-53 Contact point for questions regarding the report 102-55 GRI content index Included 102-56 External assurance External assurance is provided over financials and environmental data, social data and solar power generation. HKEX AND GRI INDICES ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT 2021 59 ABOUT THIS REPORT