ESR Cayman ESG Report 2021

Topic Specific Disclosures Content Index GRI 303: Water 303-1 Interactions with water as a shared resource PILLAR 2: PROPERTY PORTFOLIO: Sustainable & Efficient Operations 303-5 Water consumption ABOUT THIS REPORT: ESG Data Summary Waste 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 306: Waste 306-3 Waste generated ABOUT THIS REPORT: ESG Data Summary No significant spills were identified in 2021. GRI 307: Environmental Compliance 307-1 Non-compliance with environmental laws and regulations No significant breaches of environmental laws were noted in 2021. Employment GRI 103: Management Approach 103-1 Disclosure of management approach ESG @ ESR; ABOUT ESR; PILLAR 1: HUMAN CENTRIC: People are our greatest asset 103-2 The management approach and its components 103-3 Evaluation of the management approach GRI 401: Employment 401-1 New employee hires and employee turnover ESG Data Summary 401-3 Parental leave PILLAR 1: HUMAN CENTRIC: Managing & Developing Talent GRI 403: Occupational Health and Safety 403-4 Worker participation, consultation, and communication on occupational health and safety PILLAR 1: HUMAN CENTRIC: Safety, Health & Well-being 403-5 Worker training on occupational health and safety PILLAR 1: HUMAN CENTRIC: Safety, Health & Well-being 403-6 Promotion of worker health PILLAR 1: HUMAN CENTRIC: Safety, Health & Well-being 403-9 Work-related injuries ESG Data Summary GRI 404: Training and Education 404-1 Average hours of training per year per employee ESG Data Summary 404-2 Programmes for upgrading employee skills and transition assistance programmes PILLAR 1: HUMAN CENTRIC: Managing & Developing Talent 404-3 Percentage of employees receiving regular performance and career development reviews 100% of all employees HKEX AND GRI INDICES ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT 2021 61 ABOUT THIS REPORT

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