Manulife US REIT - Annual Report 2021

113 GRI Standards Notes/Page Number(s) General Disclosures 102 Reporting Practices 102-45 Entities included in the consolidated financial statements About this Report, page 80 102-46 Defining report content and topic boundaries About this Report, page 80 Materiality, page 88 102-47 List of material topics Materiality, page 88 102-48 Restatements in information 2019-2020 energy, GHG emissions and water consumption values are restated as a result of data and property area updates, page 94-95 102-49 Changes in reporting Materiality, page 88 102-50 Reporting period 1 January 2021 – 31 December 2021 102-51 Date of most recent report Manulife US REIT Annual Report 2020 – Sustainability Report 2020 102-52 Reporting cycle Annual 102-53 Contact point for questions regarding the report Reporting Scope, page 80 102-54 Claims of reporting in accordance Reporting Scope, page 80 102-55 GRI Content Index GRI Content Index, pages 112-115 102-56 External assurance Manulife US REIT has not sought external assurance for this reporting period and may consider it for future periods 103 Management Approach 103-1 Explanation of the material topic and its boundary Please refer to section on each material topic: GRI Material Topics • 201 Economic Performance (2016), page 106 • 205 Anti-corruption (2016), page 106-108 • 302 Energy (2016), page 94 • 303 Water and Effluents (2018), page 95 • 305 Emissions (2016), page 94 • 401 Employment (2016), page 98-99 • 403 Occupational Health and Safety (2018), page 101-102 • 404 Training and Education (2016), page 99-100 • 405 Diversity and Equal Opportunity (2016), page 98-99 • 406 Non-discrimination (2016), page 98 • 412 Human rights assessment (2016), page 98 • 413 Local Communities (2016), page 93, 104 • 416 Customer Health and Safety (2016), page 103 Non-GRI material topics: • Climate Change Mitigation and Adaptation, page 90-91 • Sustainable Building, page 92-93 103-2 The management approach and its components 103-3 Evaluation of the management approach SUSTAINABILITY REPORT 2021