Directors (the Board) and internal auditors conduct riskbased internal reviews of the Sustainability Report as part of the comprehensive audit plan, in accordance with the International Standards for the Professional Practice of Internal Auditing issued by The Institute of Internal Auditors. The Manager has not solicited external independent assurance for this report but will review the need for external assurance in the future. Contact The Manager continues to enhance its sustainability disclosures for the investment community. Stakeholders with questions or feedback may contact the sustainability team at usreitinquiry@manulifeusreit.sg. Further details on recent sustainability initiatives and updates are available on the Manager’s website (https://www.manulifeusreit. sg/sustainability-overview). ABOUT THIS REPORT Board Statement on Sustainability MUST remains steadfast in embedding Environmental, Social, and Governance (ESG) considerations into its strategy to create long-term value for stakeholders. This commitment underpins our mission to create sustainable economic returns while fostering environmental and social well-being in the communities we serve. The Board of Directors plays a pivotal role in steering MUST's sustainability initiatives and outcomes, ensuring ESG matters are systematically incorporated into strategic deliberations, decision-making processes, and management performance evaluation. With a Board representative on the Sustainability Steering Committee (SSC), the Board and senior management, supported by the SSC, regularly review material ESG topics and monitor sustainability progress to ensure MUST meets its established sustainability objectives and targets, while adapting to evolving market expectations and regulatory requirements. 14 April 2026 / 04 / EXPANDING HORIZONS
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