76 Environmental, Social and Governance Report 2022 ABOUT THIS REPORT HKEX and GRI Indices HKEX ESG CONTENT INDEX 2022 This ESG report complies with the “Comply or Explain” provisions of Hong Kong Exchange Main Board Listing Rule 13.91 and ESG Reporting Guide. Some optional KPIs have also been reported. Mandatory Disclosure Requirements Location of Disclosures Governance Structure ESR 2025 ESG Roadmap https://www.esr.com/en/corporate-governance/overview/# PILLAR 3: CORPORATE PERFORMANCE Reporting Principles Appendix 27 of the HKEX ESG Guide GRI Reporting Standards ESG Data Summary Reporting Boundary Compliance with Appendix 27 of the HKEX ESG Guide and GRI Reporting Standards. Reporting scope includes ARA and LOGOS entities which are added as part of the enlarged Group in 2022 for the full calendar year. Provisions Location of Disclosure Additional information, as applicable Aspect A1: Emissions General Disclosure A1 (Comply): No significant breaches or incidents related to emissions and waste were noted in 2022. KPIs: A1.1, A1.2, A1.3, A1.4, A1.5 & A1.6 PILLAR 2: PROPERTY PORTFOLIO: Sustainable & Efficient Solutions, Climate Change Resilience ESG Data Summary KPI A1.1/ A1.2 (Comply and explain): We consume a negligible quantity of mobile fuels in our operations. Local air emissions from our property portfolio are negligible. Hence they are not disclosed. KPIA1.5 (Explain): We set energy intensity targets of 20% reduction which is a proxy for emissions. Steps taken to achieve this target have been disclosed in this report. KPIA.1.6 (Comply and Explain): During construction, we have implemented erosion and sediment control as well as responsible waste management to minimise the environmental impact. All of the assets in our portfolio have been developed in accordance with the applicable governing codes and construction standards. Hazardous waste generated are handled by tenants and property managers according to local laws and regulations. For non-hazardous waste, they are being disposed through various methods such as landfills, recycling and waste to energy. There was no material non-compliance noted on the treatment of hazardous and non-hazardous waste. In addition, as waste generation for ESR is immaterial, no reduction targets have been set on this aspect. We focus on setting targets for significant aspects like energy, emissions and water. Aspect A2: Use of Resources General Disclosure; KPIs: A2.1, A2.2 & A2.3 PILLAR 2: PROPERTY PORTFOLIO: Sustainable & Efficient Operations ESG Data Summary KPI A2.4 (Comply): We did not experience issues in sourcing water that is fit for purpose during the reporting period. KPI A2.5 (Explain): Our operations involve immaterial packaging materials so this data is not reported for disclosure.
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