Manulife US REIT - Annual Report 2021

111 Policies & Procedures Objectives Information Risk Management Policy Describes the process of identifying, assessing, managing and reporting of signi cant information risks in alignment with operational riskmanagement Global Privacy Risk Management Policy Describes the framework within which MUST manages privacy risk when handling personal information Global Business Continuity Policy and Global Disaster Recovery Policy Outlines the Group’s business continuity process in the event of any disaster Enterprise Risk Management Policy Provides a structured approach to implementing risk-taking and risk management activities at an enterprise level Code of Ethics Supplementary standard which sets out the general principles of business conduct (including personal trading rules) for all employees Anti-Fraud Policy Outlines framework and controls in place to prevent, identify, and detect fraud Discrimination, Harassment and Workplace Violence Policy Outlines the identification and process of reporting discrimination, harassment, or violence in the workplace Insider Trading Policy Provides guidance for the Directors, of cers, and employees in the context of dealing in the Units of MUST Anti-Money Laundering and Anti- Terrorist Financing Policy Outlines the responsibilities and processes to mitigate risks associated with money laundering and terrorist nancing activities Global Entertainment & Gift Policy Outlines specific rules to ensure that staff do not engage in improper shared business entertainment or gift practices Social Media Policy Minimises reputational, business, compliance and legal risks associated with social media usage Health and Safety Policy Ensures the safety of all users of our properties, employees as well as ensure compliance with the WSHA Workplace Safety and Health Act Environmental Risk Policy Sets out an enterprise-wide riskmanagement framework for themanagement of environmental risks to the Sponsor’s business activities Publicly Available Policies Whistle-Blowing Policy Reporting mechanism to encourage stakeholders to raise concerns about possible unethical or fraudulent work practices in confidence Board Diversity Policy Sets out the approach to achieve diversity on the Manager’s Board of Directors Code of Business Conduct and Ethics Af rms MUST’s commitment to ethical conduct and compliance with all applicable laws Manulife Vendor Code of Conduct Describes the principles of ethical business practices and good governance from suppliers Global Human Rights Statement Commitment to respecting and protecting human rights of all employees Privacy Policy Ensures MUST’s compliance with the Personal Data Protection Act (PDPA) Real Estate Sustainability Framework Outlines the sustainability commitments and guides the investment, development, asset and property management activities across our Asset Manager’s operations Climate Change Statement Outlines our Asset Manager’s approach on climate change and supporting the transition to a low-carbon economy Corporate Policies, Procedures and Frameworks SUSTAINABILITY REPORT 2021

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