71 Environmental, Social and Governance Report 2023 PILLAR 3: CORPORATE PERFORMANCE Corporate Performance (Governance) Board Diversity Sets out the approach to achieve diversity on the Board. Delegation of Authority Outlines the Group’s Headquarter Approval Matrix, in relation to approvals including project financing, fund raising, third-party professional engagements and payments amongst others. Corporate Governance Code Sets out the framework to ensure that the highest standards of corporate governance are practiced throughout our business operations, in accordance with Appendix C1 of the HKEX Listing Rules. Anti-Bribery, Anti-Corruption and Handling of Gifts, Travel & Entertainment The policy covers all employees and third parties, including suppliers, where it delineates and explains the responsibilities of all employees in implementing the policy, outlines the regulatory requirements in anti-bribery and anti-corruption in the acceptance or offering of business courtesies and hospitality, and handling of gifts, travel and entertainment in the course of their duties; and provide guidance on the standards of behaviour to which employees and third parties must adhere to, and situations when bribery and corruption can be avoided. Anti-Money Laundering, CounterTerrorist Financing & Sanctions Sets out the regulatory requirements in anti-money laundering (“AML”), counter-terrorist financing (“CTF”) and sanctions compliance which is expected of all employees and related counterparties when performing their duties. The Group adopts a risk-based approach to combat money laundering, terrorist financing and sanctions violations, including taking appropriate steps to identify, assess, understand and address counterparties’ risk as part of the rigorous evaluation process for the Group’s investment opportunity. Code of Conduct and Business Ethics Outlines the fundamental ethical principles of good business practices and procedures and legal compliance, emphasising discipline, professionalism, loyalty, integrity and cohesiveness for the success of the Group. Mandatory annual ethics training and code of conduct attestation are required from all employees. Conflicts of Interest Sets out the principles to manage conflicts of interests in compliance with the applicable laws of each jurisdiction and the Hong Kong Listing Rules in order to make business decisions in the Group’s best interests. Employee Dealing and The Handling of Inside Information Outlines the procedures required to strengthen the protection mechanism of inside information or material non-public information obtained by the Group or employees during the blackout period and in the ordinary course of business and the approval and monitoring of the dealing of the ESR listed securities. Whistleblowing Outlines the whistleblowing process, channels, and encourages employees and external third parties who may in confidence raise concerns about possible improprieties and to prevent and deter breach of legal requirements and violations of our corporate policies. All reporting of such matters will be treated fairly and be protected from retaliation. Shareholder Communications Articulates provisions with the objective of ensuring that the shareholders of ESR are provided with ready, equal and timely access to balanced and understandable information about the Group in order to exercise their rights in an informed manner and to engage actively with the Group. Corporate Governance
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