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ESG @ ESROUR ESG APPROACHESR Group LimitedEnvironmental, Social and Governance Report 202410ESG considerations are integrated into every aspect of our business through proactive decision-making. We strive to achieve our ESG objectives while keeping in mind our stakeholders%u2019 expectations and incorporate ESG factors into our business operations.Sustainability considerations are built into our core business activities, including fund management, New Economy developments and investments through implementing best practices, setting up goals and monitoring performance. We seek to facilitate continuous improvement across each market where we operate and throughout each stage of the whole asset life cycle.A comprehensive ESG investment checklist, approved by the Investment Committee, is currently used by fund investors to assess ESG requirements, covering climate-related risks, building certifications, renewable energy adoption, indoor environmental quality, material sourcing and sustainable procurement, building technical assessments and environmental management systems, energy, water and waste management efficiencies and occupier considerations, amongst other factors, where applicable. Through this checklist, the Group is able to integrate ESG considerations in its due diligence process for better decision making and risk management. This checklist was enhanced in 2024 to align our due diligence process with the latest responsible investment best practices and guidelines from the United Nations-supported Principles for Responsible Investment (%u201cUN PRI%u201d).In addition, ESR utilises a proprietary database for climate risk assessments in accordance with the requirements outlined by the International Sustainability Standards Board (%u201cISSB%u201d)%u2019s International Financial Reporting Standards (%u201cIFRS%u201d) S2, which have incorporated the recommendations under the former Taskforce on Climate-related Financial Disclosures (%u201cTCFD%u201d) Framework. Third-party consultants are appointed to conduct specific ESG due diligence including soil and site studies for construction and industrial waste management channels.PRE-ACQUISITIONSCREENINGESG DUEDILIGENCEPERMITAPPROVALSASSETDEVELOPMENTASSETMANAGEMENTMONITORINGPERFORMANCE& REPORTING