Environmental, Social and Governance Report 2023 85 About This Report This ESG report discloses environmental data pertaining to assets in which the Group has operational control, including assets under ESR, ARA and LOGOS. We define operational control as the landlord’s base building consumption for assets under our direct control, including assets acquired or disposed during the year up to the period of effective ownership. This does not cover the consumption by tenants which is under Scope 3 and excludes assets which are entirely managed by the tenants (e.g. single tenants or master leases). This concept of operational control is in line with GHG Protocol. The scope of employment data in this report includes employees who are in a direct employment relationship with the Group or whose employment terms and conditions are under our direct management control. Our report complies with relevant provisions from HKEX Main Board Listing Rule 13.91 and ESG Reporting Guide as well as the GRI Standards from the Global Reporting Institute. Details are available in the content indices. ESR commissioned Hong Kong Quality Assurance Agency (HKQAA) to conduct an independent verification for Environmental, Social Data and Solar Power Capacity datasets as indicated in the ESG data summary (including measurement of performance against the ESG 2030 Roadmap targets) and Independent Assurance statement set forth in this section. We welcome your feedback about the content of this report and our ESG performance more generally. Please contact us at esg@esr.com.
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