Manulife US REIT - Sustainability Report 2024

ACCOUNTING METRICS Metrics Code Metric Unit of Measurement 2024 Water Management IF-RE-140a.3 Like-for-like percentage change in water withdrawn for portfolio area with data coverage, by property sector Percentage (%) Like-for-like change in water usage is reduction of 3.1% from 2023 to 2024. IF-RE-140a.4 Description of water management risks and discussion of strategies and practices to mitigate those risks n/a To mitigate water scarcity risks, we focus on maximising operational efficiencies while minimising consumption across our portfolio. Refer to "Water Management" on page 85. Management of Tenant Sustainability Impacts IF-RE-410a.2 Percentage of tenants that are separately metered or submetered for (1) grid electricity consumption and (2) water withdrawals, by property sector Percentage (%) by floor area (1) 46.7%. (2) 0.2%. IF-RE-410a.3 Discussion of approach to measuring, incentivising and improving sustainability impacts of tenants n/a Green Lease provisions are incorporated into new lease agreements to minimise tenants' environmental impact. Climate Change Adaptation IF-RE-450a.1 Area of properties located in 100-year flood zones, by property sector Percentage (%) by floor area 0.0% IF-RE-450a.2 Description of climate change risk exposure analysis, degree of systematic portfolio exposure, and strategies for mitigating risks n/a Climate scenario analysis was conducted to analyse the impact of various physical climate risks on MUST's portfolio and potential mitigation measures are disclosed. Refer to pages 77 to 81 for more details. ACTIVITY METRICS SASB code Activity Metric Unit of Measurement Property Type 2024 IF-RE-000.A Number of assets, by property sector Number Office 9 IF-RE-000.B Leasable floor area, by property sector Square metres (m2) Office 423,302 IF-RE-000.C Percentage of indirectly managed assets, by property sector Percentage (%) by floor area Office 100.0% IF-RE-000.D Average occupancy rate, by property sector Percentage (%) Office 76.9% ANNUAL REPORT 2024 | 109

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