GRI Standard/ Other Source Disclosure Location 2-18 Evaluation of the performance of the highest governance body AR2025: Corporate Governance Report, Board Performance (Pg 82) 2-19 Remuneration policies AR2025: Corporate Governance Report, Remuneration Matters (Pg 82) 2-20 Process to determine remuneration AR2025: Corporate Governance Report, Remuneration Matters (Pg 82) 2-21 Annual total compensation ratio Requirements (a), (b) and (c) have been omitted due to confidentiality constraints. Due to the commercial sensitivity of remuneration data, CLAR is unable to disclose this information. Strategy, policies and practices 2-22 Statement on sustainable development strategy Board Statement (Pg 2), Sustainability Strategy (Pg 3) 2-23 Policy commitments Build, Enable, Steward (Pg 11-28, 29-44, 45-49) 2-24 Embedding policy commitments Build, Enable, Steward (Pg 11-28, 29-44, 45-49) 2-25 Processes to remediate negative impacts Build, Enable, Steward (Pg 11-28, 29-44, 45-49) 2-26 Mechanisms for seeking advice and raising concerns Stakeholder Engagement (Pg 7), Grievance Handling (Pg 43), Human Rights (Pg 43) 2-27 Compliance with laws and regulations Business Ethics (Pg 47) 2-28 Membership associations Institute of Policy Studies, REITAS (REIT Association of Singapore) Stakeholder Engagement 2-29 Approach to stakeholder engagement Stakeholder Engagement (Pg 8) 2-30 Collective bargaining agreements Human Rights (Pg 43), Freedom of Association and Collective Bargaining (Pg 43) Material Topics GRI 3: Material Topics 2021 3-1 Process to determine material topics Materiality Assessment and ESG Topics (Pg 7) 3-2 List of material topics Materiality Assessment and ESG Topics (Pg 7) Economic Benefits To Stakeholders GRI 3: Material Topics 2021 3-3 Management of material topics Economic Benefits to Stakeholders (Pg 46) GRI 201 Economic Performance 2016 201-1 Direct economic value generated and distributed Economic Benefits to Stakeholders (Pg 46) Annual Report 2025: Statement of Total Return, Distribution Statement (Pg 114) 201-2 Financial implications and other risks and opportunities due to climate change Climate-related Risks and Opportunities (Pg 20-22) GRI 202 Market Presence 2016 202-2 Proportion of senior management hired from the local community 100% GRI 203 Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported Economic Benefits to Stakeholders (Pg 46) Sustainability Report 2025 51
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