ESR Group ESG Report 2023 EN

Environmental, Social and Governance Report 2023 108 ABOUT THIS REPORT HKEX and GRI Indices GRI Standard Disclosures Location of disclosure Reason for deviation Material Topics GRI 3: Material Topics 2021 3-1 Process to determine material topics OUR ESG APPROACH: Materiality N/A 3-2 List of material topics OUR ESG APPROACH: Materiality N/A Energy GRI 3: Material Topics 2021 3-3 Management of material topics OUR ESG APPROACH: ESG @ ESR; PILLAR 2: PROPERTY PORTFOLIO: Sustainable & Efficient Operations, Climate Change Resilience N/A GRI 302: Energy 302-1 Energy consumption within the organisation ABOUT THIS REPORT: ESG Data Summary N/A 302-2 Energy consumption outside of the organisation N/A ESR considers energy consumption outside the organisation to be immaterial, as the most significant sources of energy consumption are from internal use. As such, no data is reported on this aspect. 302-3 Energy intensity ABOUT THIS REPORT: ESG Data Summary N/A 302-4 Reduction of energy consumption PILLAR 2: PROPERTY PORTFOLIO: Sustainable & Efficient Operations N/A 302-5 Reductions in energy requirements of products and services PILLAR 2: PROPERTY PORTFOLIO: Sustainable & Efficient Operations, Sustainable Building Certifications ABOUT THIS REPORT: ESG Data Summary N/A

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