74 Environmental, Social and Governance Report 2022 ABOUT THIS REPORT Independent Assurance ASSURANCE STATEMENT SCOPE AND OBJECTIVES Hong Kong Quality Assurance Agency (HKQAA) was commissioned by ESR Group Limited (ESR) to conduct an independent verification for its sustainability data of the operations in Australia, China, Europe, Hong Kong, India, Japan, South Korea, Singapore, South East Asia, United Kingdom and United States of America for the calendar year of 2022. The scope of sustainability data assurance covered: Environmental data Greenhouse gas emissions, energy consumption, water consumption, waste recycling and waste disposal. Social Data Human resources data on workforce profile, training, turnover rate and occupational health and safety performance. Solar Power Generation Solar power generation capacity of assets in Australia, China, Japan, South Korea and Singapore. ESG 2025 Roadmap targets 2022 Performance against the nine roadmap targets within the three pillars of ESR’s ESG Framework. The aim of this verification is to provide a limited assurance on the accuracy and reliability of the aforementioned data compiled in ESR’s data management system. The scope of sustainability data encompasses constituent assets of the following funds: • e-Shang Star Cayman Ltd (China) • ESR Kendall Square Development JV II (South Korea) • Redwood China Logistics Fund LP (China) • Kendall Square Subsidiary REIT No. 1 (South Korea) • PGGM RJLC LP (Japan) • ESR Australian Logistics Partnership (EALP) (Australia) • ESR Japan Core Fund Limited Partnership (Japan) • ESR Australia Logistics Partnership II (EALP II) (Australia) • Redwood Japan Logistics Fund II LP (Japan) • ESR Milestone Portfolio (EMP) (Australia) • RJLF 3 Co-Investment Platform (Japan) • ESR Australia Development Partnership (EADP) (Australia) • ESR Japan Income Fund (Japan) • ESR Office Partnership IV (EOP IV) (Australia) • ESR-LOGOS REIT (Singapore) • Propertylink Office Partnership III (POP III) (Australia) • ESR India Logistics Fund Pte Ltd (India) • ARA Asset Management • ESR Kendall Square Development JV I (South Korea) • LOGOS
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