Manulife US REIT - Annual Report 2021

MANULIFE US REIT 114 GRI Standards Notes/Page Number(s) Remarks General Disclosures 201 Economic Performance (2016) 201-1 Direct economic value generated and distributed Economic Sustainability, page 106 N/A 201-2 Financial implications and other risks and opportunities due to climate change Climate Action, pages 90-91 The REIT is conducting climate- related risk and opportunity assessments under a phased approach. Going forward, the REIT will incorporate more TCFD recommendations in future sustainability reports. 205 Anti-corruption (2016) 205-3 Confirmed incidents of corruption and actions taken Governance Framework, pages 106-108 No corrective action was taken since there was no incident of corruption during the Reporting Year. 302 Energy (2016) 302-1 Energy consumption within the organisation Energy and Emissions, page 94 N/A 302-3 Energy Intensity Energy and Emissions, page 94 N/A 303 Water and Effluents (2018) 303-5 Water Consumption Water Conservation, page 95 N/A 305 Emissions (2016) 305-1 Direct (Scope 1) GHG emissions Energy and Emissions, page 94 N/A 305-2 Energy indirect (scope 2) GHG emissions Energy and Emissions, page 94 N/A 305-4 GHG emissions intensity Energy and Emissions, page 94 N/A 401 Employment (2016) 401-1 New employee hires and employee turnover Diverse and Inclusive Workplace, page 99 N/A 403 Occupational Health and Safety (2018) 403-1 Occupational health and safety management system Occupational Health and Safety, pages 101-102 Corporate Policies, Procedures and Framework, page 111 N/A 403-2 Hazard identification, risk assessment, and incident investigation Occupational Health and Safety, pages 101-102 N/A 403-3 Occupational health services Occupational Health and Safety, pages 101-102 N/A 403-4 Worker participation, consultation, and communication on occupational health and safety Occupational Health and Safety, pages 101-102 N/A GRI Content Index