76 Environmental, Social and Governance Report 2023 PILLAR 3: CORPORATE PERFORMANCE • Regulatory Compliance and Anti-corruption: To ensure compliance, we constantly monitor the evolving laws and regulations in the countries where we operate. As a Group, ESR is committed to strictly adhering to its comprehensive Anti-Bribery and Anti-Corruption policies. These policies serve as a guiding framework for ESR and our employees, providing a clear understanding of and compliance with relevant laws and regulations. Additionally, these policies offer legal protection in the jurisdictions where we conduct business. Our Anti-Bribery and Anti-Corruption policies are applicable to our operations in key jurisdictions, including Australia, China, Hong Kong, India, Indonesia, Japan, South Korea, Singapore, Thailand, Vietnam, the United Kingdom and the United States. These policies extend to all employees within the Group as well as external counterparties, including but not limited to, contractors, suppliers, intermediaries, agents, business partners, representatives, and consultants. To enhance commercial integrity in our business transactions, it is essential to adhere to the following “4R Rules”: a) Comply with Regulations: Strictly adhere to all applicable laws, regulations and internal policies. b) Be Reasonable: Exercise sound judgement and reasonableness in all business dealings. c) Be Responsible: Take individual responsibility for upholding ethical standards and ensuring compliance. d) Keep Books and Records Accurately: Maintain accurate and reliable records of all business transactions. By following these principles, we foster a culture of integrity and promote ethical conduct throughout the Group’s operations. • Tax Compliance: ESR ensures compliance with the tax regulations applicable in every jurisdiction where we operate our business. We proactively stay informed about the latest tax rules through regular updates from our team of tax consultants. Furthermore, we conduct ongoing evaluations and assessments to ensure our adherence to these regulations. Risk Management
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