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Independent AssuranceESR Group LimitedEnvironmental, Social and Governance Report 202496ABOUT THIS REPORTSoutheast Asia%u2022%u0009 ESRRealEstateInvestmentTrust(ESRREIT)%u2022%u0009 SuntecRealEstateInvestmentTrust(SuntecREIT)%u2022%u0009 LOGOSSingaporeLogisticsVentureL.P.(LSLV)%u2022%u0009 LOGOSSingaporeLogisticsVenture2L.P.(LSLVII)%u2022%u0009 TuasSouthAvenuePte.Ltd.(TSA)%u2022%u0009 LOGOSIndonesiaLogisticsVentureL.P.(LILV)Data Centres/Renewables%u2022%u0009 ESRDCFundI%u2022%u0009 LOGOSRenewablesHoldCoPte.Ltd.Japan%u2022%u0009 PGGMRJLCLP(RJLCLP)%u2022%u0009 ESRJapanCoreFundLimitedPartnership(JCFLP)%u2022%u0009 RedwoodJapanLogisticsFundIILP(RJLFII)%u2022%u0009 RJLF3Co-InvestmentPlatform(RJLFIII)%u2022%u0009 ESRJapanIncomeFund(JIF)South Korea%u2022%u0009 ESRKendallSquareDevelopmentJVI(KSDJVI)%u2022%u0009 ESRKendallSquareDevelopmentJVII(KSDJVII)%u2022%u0009 KendallSquareSubsidiaryREITNo.1(KSREITI)%u2022%u0009 KendallSquareSubsidiaryREITNo.2(KSREITII)%u2022%u0009 ESRKendallSquareCorefund(KSCF)Level of Assurance and MethodologyHKQAA%u2019s verification procedure has been conducted with reference to the International Standard on Assurance Engagements 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information (%u201cISAE 3000%u201d) issued by the International Auditing and Assurance Standards Board. The evidence gathering process was designed to obtain a limited level of assurance as set out in the ISAE 3000 by using a risk-based approach.Our verification procedure included, but not limited to:%u2022%u0009 Verifyingtherawdataandsupportinginformationfromsamplesoftheselectedinformation;and%u2022%u0009 Interviewingresponsiblepersonnel.Roles and ResponsibilitiesESR is responsible for the organisation%u2019s information system, the development and maintenance of records in accordance with the system, including the calculation and determination of sustainability information and performance. HKQAA verification team is responsible for providing an independent verification opinion on the selected information provided by ESR for the period. The verification was based on the verification scope, objectives and criteria as agreed between ESR and HKQAA.IndependenceHKQAA was not involved in collecting and calculating data. Our verification activities were entirely independent and there was no relationship between HKQAA and ESR that would affect the impartiality of the verification.