Environmental, Social and Governance Report 2023 99 ABOUT THIS REPORT Independent Assurance ASSURANCE STATEMENT Scope and Objectives Hong Kong Quality Assurance Agency (“HKQAA”) was commissioned by ESR Group Limited (“ESR”) to conduct an independent verification for its sustainability data of the operations in Australia/New Zealand, Japan, South Korea, Greater China, Singapore, Southeast Asia, India, Europe and the United States of America for the calendar year of 2023. The scope of sustainability data assurance covered: Environmental data Greenhouse gas emissions, energy consumption, water consumption, waste recycling and waste disposal. Social Data Human resources data on workforce profile, training, turnover rate and occupational health and safety performance. Solar Power Capacity Solar power capacity of assets in Australia/New Zealand, Japan, South Korea, Greater China, Singapore, Southeast Asia, India, Europe . ESG 2030 Roadmap targets 2023 performance against the nine roadmap targets within the three pillars of ESR’s ESG Framework: Human Centric, Property Portfolio and Corporate Performance. The aim of this verification is to provide a limited assurance on the accuracy and reliability of the aforementioned data compiled in ESR’s data management system. The scope of sustainability data encompasses constituent assets of the following funds and REITs: • e-Shang Star Cayman Ltd (China) • ESR Australian Logistics Partnership (EALP) (Australia) • Redwood China Logistics Fund LP (China) • ESR Australian Logistics Partnership II (EALP II) (Australia) • PGGM RJLC LP (Japan) • ESR Milestone Portfolio (EMP) (Australia) • ESR Japan Core Fund Limited Partnership (Japan) • ESR Australia Development Partnership (EADP) (Australia) • Redwood Japan Logistics Fund II LP (Japan) • ESR Office Partnership IV (EOP IV) (Australia) • RJLF 3 Co-Investment Platform (Japan) • Propertylink Office Partnership III (POP III) (Australia) • ESR Japan Income Fund (Japan) • ESR Australia Logistics Trust (EALT) • ESR-LOGOS REIT (Singapore) • ARA China Investment Partners (CIP) • ESR India Logistics Fund Pte Ltd (India) • Peninsular Investment Partners (PIP) • ESR Kendall Square Development JV I (South Korea) • Fortune Real Estate Investment Trust (Fortune REIT) • ESR Kendall Square Development JV II (South Korea) • Prosperity Real Estate Investment Trust (Prosperity REIT) • Kendall Square Subsidiary REIT No. 1 (South Korea) • Suntec Real Estate Investment Trust (Suntec REIT) • Kendall Square Subsidiary REIT No.2 (South Korea) • ARA US Hospitality Trust (USHT) • LOGOS
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