Environmental, Social and Governance Report 2023 107 ABOUT THIS REPORT HKEX and GRI Indices GRI Standard Disclosures Location of disclosure Reason for deviation General Disclosures Content 2-23 Policy commitments PILLAR 2: PROPERTY PORTFOLIO: Climate Change Resilience PILLAR 3: CORPORATE PERFORMANCE: Corporate Governance, Risk Management https://www.esr.com/corporate-governance/ https://www.esr.com/our-purpose/ N/A 2-24 Embedding policy commitments PILLAR 3: CORPORATE PERFORMANCE: Corporate Governance, Risk Management N/A 2-25 Processes to remediate negative impacts PILLAR 3: CORPORATE PERFORMANCE: Corporate Governance, Risk Management Annual Report, Corporate Governance Report N/A 2-26 Mechanisms for seeking advice and raising concerns https://www.esr.com/whistleblowing-policy/ N/A 2-27 Compliance with laws and regulations ESR has complied with all relevant laws and regulations in the regions it operates. N/A 2-28 Membership associations Various global relationships including GRESB, ANREV, APREA plus various professional memberships N/A 2-29 Approach to stakeholder engagement PILLAR 1: HUMAN CENTRIC: Stakeholder Engagement N/A 2-30 Collective bargaining agreements N/A Our professional staff are not covered by collective bargaining agreements, as such, the percentage of employees who are covered is insignificant. ESR provides fair, competitive wages and ensures the safest and comfortable working conditions for all staff.
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