Manulife US REIT - Sustainability Report 2025

GRI Standard Code Metric Disclosure Title Page References Omission Requirement(s) Omitted Reason Explanation GRI 2: General Disclosures 2021 2-27 Compliance with laws and regulations Environmental Stewardship, Tenants' Health & Safety, Driving Sustainable Growth, Code of Business Conduct and Ethics, 2025 ESG Data Summary 18, 28, 31, 33, 45 2-28 Membership associations Strategic Memberships, Collaborations and Accolades 34 2-29 Approach to stakeholder engagement Stakeholder Engagement 10 - 11 2-30 Collective bargaining agreements Respect for Freedom of Association 27 a, b Not applicable The Manager is non-unionised. GRI 3: Material Topics 2021 3-1 Process to determine material topics Sustainability Framework and Materiality Review, Approach to Materiality 7 - 9 3-2 List of material topics MUST’s Sustainability Framework 7 GRI 201: Economic Performance 3-3 Management of material topics Economic Sustainability 32 201-1 Direct economic value generated and distributed Economic Sustainability, Financial Review 32 Page 20 - 22 in the Annual Report 2025 201-2 Financial implications and other risks and opportunities due to climate change Task Force on ClimateRelated Financial Disclosures (TCFD) 47 - 48 GRI 205: AntiCorruption 3-3 Management of material topics Code of Business Conduct and Ethics, AntiCorruption 33 GRI CONTENT INDEX / 52 / EXPANDING HORIZONS

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