84 Environmental, Social and Governance Report 2022 ABOUT THIS REPORT HKEX and GRI Indices GRI Standard Disclosures Location of disclosure Reason for deviation Emissions GRI 3: Material Topics 2021 3-3 Management of material topics PILLAR 2: PROPERTY PORTFOLIO: Sustainable & Efficient Operations, Climate Change Resilience N/A GRI 305: Emissions 305-1 Direct (Scope 1) GHG emissions ABOUT THIS REPORT: ESG Data Summary N/A 305-2 Energy indirect (Scope 2) GHG emissions N/A 305-3 Other indirect (Scope 3) GHG emissions N/A No scope 3 emissions are reported, as ESR’s main operation is managing assets and a significant portion of the emissions relate to operating the property portfolio with minimal emissions arising from its upstream and downstream activities. 305-4 GHG emissions intensity ABOUT THIS REPORT: ESG Data Summary N/A 305-5 Reduction of GHG emissions PILLAR 2: PROPERTY PORTFOLIO: Sustainable & Efficient Operations N/A 305-6 Emissions of ozonedepleting substances (ODS) N/A ESR does not use substances that contribute to the deterioration of the ozone layer. Therefore, no information is reported on this aspect.
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