ESR Cayman ESG Report 2021

Topic Specific Disclosures Content Index GRI 201: Economic Performance Location of disclosure 201-1 Direct economic value generated and distributed Annual Report 2021: FY2021 Financial Highlights GRI 205: Anti-Corruption 205-1 Operations assessed for risks related to corruption PILLAR 3: CORPORATE PERFORMANCE: Corporate Policies 205-2 Communication and training about anti-corruption policies and procedures PILLAR 1: HUMAN CENTRIC: Managing & Developing Talent 205-3 Confirmed incidents of corruption and actions taken There were no instances of corruption identified during the period. GRI 206: Anti-Competitive behaviour 206-1 Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices No current legal actions were recorded in 2021. Energy GRI 103: Management Approach 103-1 Disclosure of management approach ESG @ ESR; PILLAR 2: PROPERTY PORTFOLIO: Sustainable & Efficient Operations, Climate Change Resilience 103-2 The management approach and its components 103-3 Evaluation of the management approach GRI 302: Energy 302-1 Energy consumption within the organisation ABOUT THIS REPORT: ESG Data Summary 302-3 Energy intensity 302-4 Reduction of energy consumption PILLAR 2: PROPERTY PORTFOLIO: Sustainable & Efficient Operations Emissions GRI 103: Management Approach 103-1 Disclosure of management approach PILLAR 2: PROPERTY PORTFOLIO: Sustainable & Efficient Operations, Climate Change Resilience 103-2 The management approach and its components 103-3 Evaluation of the management approach GRI 305: Emissions 305-1 Direct (Scope 1) GHG emissions ABOUT THIS REPORT: ESG Data Summary 305-2 Indirect (Scope 2) GHG emissions 305-4 GHG emissions intensity 305-5 Reduction of GHG emissions PILLAR 2: PROPERTY PORTFOLIO: Sustainable & Efficient Operations Water GRI 103: Management Approach 103-1 Disclosure of management approach PILLAR 2: PROPERTY PORTFOLIO: Sustainable & Efficient Operations, Climate Change Resilience 103-2 The management approach and its components 103-3 Evaluation of the management approach HKEX AND GRI INDICES ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT 2021 60 ABOUT THIS REPORT

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