GRI Content Index Statement of use CapitaLand Ascendas REIT has reported in accordance with the GRI Standards for the period 1 January 2025 to 31 December 2025. GRI 1 used GRI 1: Foundation 2021 Applicable GRI Sector Standard(s) None applicable GRI Standard/ Other Source Disclosure Location GRI 2: General Disclosures 2021 The Organisation and its reporting practices 2-1 Organisational details About this Report (Pg 1) 2-2 Entities included in the organisation's sustainability reporting About this Report (Pg 1) CLAR SR 2025 ESG Data Pack: Data Methodology 2-3 Reporting period, frequency and contact point About this Report (Pg 1) 2-4 Restatements of information There are no restatements in FY 2025 2-5 External assurance About this Report (Pg 1) Activities and workers 2-6 Activities, value chain and other business relationships Value Creation Model (Pg 4) Annual Report 2025: Business Model (Pg 17) Annual Report 2025: The Asset, Property & Project Managers (Pg 16) 2-7 Employees Employee Engagement (Pg 29) 2-8 Workers who are not employees CLI Listed Funds functions, Singapore Asset and Property Managers – 240 workers44. Governance 2-9 Governance structure and composition Sustainability Governance (Pg 6) Annual Report 2025: Corporate Governance Report (Pg 72) 2-10 Nomination and selection of the highest governance body Annual Report 2025: Corporate Governance Report, Board Membership (Pg 80) 2-11 Chair of the highest governance body Annual Report 2025: Corporate Governance Report, Chairman and Chief Executive Officer (Pg 80) 2-12 Role of the highest governance body in overseeing the management of impacts Sustainability Governance (Pg 6) 2-13 Delegation of responsibility for managing impacts Sustainability Governance (Pg 6) 2-14 Role of the highest governance body in sustainability reporting Sustainability Governance (Pg 6) 2-15 Conflicts of interest Annual Report 2025: Corporate Governance Report, Dealing with Conflicts of Interest (Pg 95) 2-16 Communications of critical concerns Human Rights (Pg 43) 2-17 Collective knowledge of the highest governance body Sustainability Governance (Pg 6) Appendix 44 Some of the workers are shared resources supporting several properties across CLI Group. CapitaLand Ascendas REIT 50
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