SASB Code Accounting Metric Notes and References Water Management (Cont'd) IF-RE-140a.3 Like-for-like percentage change in water withdrawn for portfolio area with data coverage, by property subsector CICT monitors its total water consumption, including water extraction and recycled water. Like-for-like change in water consumption was 8.5% for 2021-2022 due to increasing business activities with the easing of safe management measures and lifting of border restrictions. Like-for-like percentage change by property subsector will be reported when performance is comparable against a normal operating year. IF-RE-140a.4 Description of water management risks and discussion of strategies and practices to mitigate those risks CICT takes a strategic approach to water management to enhance the efficiency, resilience and long-term value of the CICT's portfolio. (SR Environment Pg 13 - 33) Management of Tenant Sustainability Impacts IF-RE-410a.3 Discussion of approach to measuring, incentivizing, and improving sustainability impacts of tenants CICT aims to work together with its tenants to improve their sustainability performance. Green lease is implemented at office and retail tenants in Singapore. For its other properties in Singapore and globally, a green fit-out guide is given to new tenants to encourage tenants to adopt green fit out and promote green practices and behaviour. (SR Managing Environmental Footprint Pg 20 - 22) Climate Change Adaptation IF-RE-450a.1 Area of properties located in 100-year flood zones, by property subsector CLI and its REITs commenced on a climate scenario analysis in 2022 for its global portfolio, which assessed asset-level exposure to fluvial and coastal flooding as part of its physical risk analysis. This analysis considered 1.5 ̊C to 3 ̊C scenarios for current to long term time frames. CLI and the REITs will review the current and planned flood risk mitigation and adaptation measures to understand the severity of risk impacts across time horizons. (SR Managing Climate Change Pg 15 - 19 and TCFD Pg 68 - 70) IF-RE-450a.2 Description of climate change risk exposure analysis, degree of systematic portfolio exposure, and strategies for mitigating risks CICT is closely aligned to CLI, and has started to align its climate-related disclosures with Task Force on Climate-Related Financial Disclosure (TCFD) recommendations in four key areas of governance, strategy, risk management and metrics and targets. (SR Managing Climate Change Pg 15 - 19 and TCFD Pg 68 - 70) CapitaLand Integrated Commercial Trust 76 SASB Real Estate Industry Disclosure
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