ESR Group ESG Report 2022 EN

49 Environmental, Social and Governance Report 2022 PILLAR 3: CORPORATE PERFORMANCE Corporate Performance (Governance) Board Diversity Sets out the approach to achieve diversity on the Board, ensuring a balanced representation of skills, experience and perspectives. Delegation of Authority Outlines the Group’s Headquarter Approval Matrix, in relation to approvals including project financing, fund raising, third-party professional engagements and payments amongst others. Corporate Governance Code Sets out the framework to ensure that the highest standards of corporate governance are practiced throughout our business operations, in accordance with Appendix 14 and Appendix 27 of the HKEX Listing Rules. Anti-Bribery, Anti-Corruption and Handling of Gifts, Travel and Entertainment Outlines the regulatory requirements in anti-bribery and anti-corruption in the acceptance or offering of business courtesies and hospitality, handling of gifts, travel and entertainment and provides guidance on the standards of behaviour to which employees and thirdparties, including suppliers, must adhere to such as prohibition from bribery, making or accepting facilitation payments, and situations when bribery and corruption can be avoided. Anti-Money Laundering & CounterTerrorist Financing & Sanctions Sets out the regulatory requirements in anti-money laundering (AML), counter-terrorist financing (CTF) and sanctions compliance which is expected of all employees when performing their duties. Emphasises a risk-based approach to combat AML, CTF and sanctions, including taking appropriate steps to identify, assess, understand and address counterparty risk as part of the rigorous evaluation process for the Group’s investment opportunity. Code of Conduct & Business Ethics Outlines the fundamental principles of good business practices and procedures (including competition and fair dealing), emphasising discipline, professionalism, loyalty, integrity and cohesiveness for the success of the Group. Mandatory annual ethics training and code of conduct attestation are required from all employees of the Group. Conflicts of Interest Sets out the principles to manage conflicts of interests in compliance with the applicable laws of each jurisdiction and the Hong Kong Listing Rules in the Group’s best interests. Employee Trading and the Handling of Inside Information Outlines the procedures required to strengthen the protection mechanism of inside information or material non-public information obtained by the Group or Employees during the blackout period and in the ordinary course of business and the approval and monitoring of the dealing of the ESR listed securities. Whistleblowing Outlines the whistleblowing process and encourages employees and external third parties who may in confidence raise concerns about possible improprieties and to prevent and deter breach of legal requirements and violations of our corporate policies. All reporting of such matters will be treated fairly and be protected from retaliation. Shareholder Communications Articulates provisions with the objective of ensuring that the shareholders of ESR are provided with ready, equal and timely access to balanced and understandable information about the Group in order to exercise their rights in an informed manner and to engage actively with the Group. Corporate Governance

RkJQdWJsaXNoZXIy MTIwODcxMw==