ESR Group ESG Report 2023 EN

70 Environmental, Social and Governance Report 2023 PILLAR 3: CORPORATE PERFORMANCE Human Centric (Social) Employee Handbook Articulates processes, procedures, standards and responsibilities as an employee of the Group. Health and Safety Sets out the ESR’s commitments pertaining to the health, safety and well-being of both internal and external stakeholders. Property Portfolio (Environmental) Climate Change, Adaptation, Mitigation and Resilience Reflects the Group’s commitment in adopting a holistic approach towards reducing physical vulnerability and enhancing the resiliency of our assets and operations. We evaluate climate-related risks, identify opportunities and enhance the resiliency of our business to the impacts of climate change. Net Zero Carbon Outlines the commitment of ESR to NZC by managing our operations in alignment with net zero emissions pathways. Energy and Emissions Management Articulates ESR’ commitment to manage energy consumption and GHG emissions based on best management practices within our business operations. Environmental Resource Management Sets out the commitment of the Group to manage water consumption and waste generation by adopting best management practices in our business operations. Environmental Protection Sets out the commitment of the Group to adopt a preventive and proactive approach towards environmental protection in relation to our activities and operations. Environmental Management System Outlines our commitment to adopt a systematic approach to improving our environmental performance within our business operations. Indoor Environmental Quality Sets out the commitment of the Group to adopt a high standard for indoor environment in our business operations and provide a safe working environment to protect against occupational hazards. Sustainable Procurement Reflects ESR’s sustainable and green procurement standards for the Group and our suppliers. Corporate Governance

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