Sustainability Approach Regular Review, Assessment and Feedback Process for Material ESG Factors 1 Economic Performance, Market Presence and Governance are deemed to be material for CICT but not considered as ESG Factors Review material ESG factors through the assessment of: • Risk and Control Self Assessment Exercise • GRESB Survey • S&P Dow Jones Sustainability Assessment • Surveys • Engagements • Feedback Seek Board’s endorsement for prioritised material ESG factors Reference other ESG standards and frameworks • ISSB • GRI Standards • Value Reporting Foundation Integrated Reporting Framework • UN SDGs • SASB real estate sector-specific standards • See table below on the Prioritisation of Material ESG Issues. Material ESG factors1 priority list PRIORITISATION OF ESG MATERIAL ISSUES Environmental Social Governance Critical • Climate change and carbon emissions reduction • Energy efficiency • Water management • Occupational health and safety • Human capital • Stakeholder engagement1 • Products and services2 • Supply chain management • Diversity (Board and staff) • Risk management3 • Business ethics Moderate and Emerging • Waste management • Biodiversity • Human rights4 1 Includes green leases and tenant engagement on ESG matters 2 Includes products and services promoting customer health and safety, and green-certified buildings 3 Includes consideration of compliance, economic performance and cybersecurity 4 Relates to our zero tolerance stance regarding child/forced labour and covers employees and supply chain 14 CapitaLand Integrated Commercial Trust
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