Manulife US REIT - Sustainability Report 2024

Legend: Pillar Link Policies & Procedures Objectives Asset Manager Nature Statement Outlines our Asset Manager’s approach on nature and biodiversity-related management Real Estate Sustainability Framework Outlines the sustainability commitments and guides the investment, development, asset and property management activities across our Asset Manager’s operations Sustainable Investing and Sustainability Statement Outlines our Asset Manager’s commitment to sustainable investing and describes our core beliefs about sustainability Sustainable Building Standards Sets out the approach to comprehensively manage the impact and advance ESG and sustainability performance at all properties. The standard also aligns with the goals and commitments of MIM’s Real Estate Sustainability Framework and drives performance to advance the broader sustainability objectives. Climate Change Statement Outlines our Asset Manager’s approach on climate change and supporting the transition to a low-carbon economy Real Estate Climate Disclosure Outlines our Asset Manager’s climate-related disclosures in alignment with TCFD recommendations Water Statement Outlines our Asset Manager’s approach on responsible water management Responsible Contracting Statement Outlines our Asset Manager’s commitment to responsible contracting practices, in line with evolving regulatory frameworks and best practices MUST Data Management Plan and Standard Operating Procedures Outlines the guidelines to support MUST's annual sustainability performance reporting, including data collection, quantification and reporting processes and outline the roles and responsibilities for implementing the procedures Sustainability Framework Outlines MUST’s sustainability mission, commitments, focus areas and targets Board Diversity Policy Sets out the approach to achieve diversity on the Manager’s Board of Directors Enterprise Risk Management Policy Provides a structured approach when implementing risktaking and risk management activities at an enterprise level Investor Relations Policy Outlines the principles and practices followed by the Manager of MUST to ensure regular, effective and fair communication of accurate and timely information to the investment community Privacy Policy Ensures MUST’s compliance with the Personal Data Protection Act (PDPA) Whistle-Blowing Policy Reporting mechanism to encourage stakeholders to raise concerns about possible unethical or fraudulent work practices in confidence Building Resilience People First Driving Sustainable Growth Website Links ANNUAL REPORT 2024 | 99

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