61 Environmental, Social and Governance Report 2022 About This Report This ESG Report discloses environmental data pertaining to assets in which ESR has operational control, including assets of the enlarged Group after the merger in 2022 with ARA and LOGOS. We define operational control as the landlord’s base building consumption for assets under our direct control, including assets acquired or disposed during the year up to the period of effective ownership. This definition does not cover the consumption by tenants which is under Scope 3 and excludes assets which are entirely managed by the tenants (e.g. single tenants or master leases). This concept of operational control is in line with GHG Protocol. The 2022 data includes all entities of the enlarged Group, meanwhile 2021 only captures entities of ESR standalone prior to acquisition. The scope of employment data in this report includes employees who are in a direct employment relationship with the Group or whose employment terms and conditions are under our direct management control. Our report complies with relevant provisions from HKEX Main Board Listing Rule 13.91, ESG Reporting Guide and the GRI Standards from the Global Reporting Institute. Details are available in the content indices. ESR commissioned Hong Kong Quality Assurance Agency (HKQAA) to conduct an independent limited assurance of Environmental, Social Data and Solar Power Generation datasets as indicated in the ESG data summary and the ESG performance against the ESG 2025 Roadmap targets as disclosed within this report. The ESG data summary and Independent Assurance statement are set forth in this section. We welcome your feedback about the content of this report and our ESG performance. Please contact us at esg@esr.com.
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