Manulife US REIT - Sustainability Report 2025

GRI Standard Code Metric Disclosure Title Page References Omission Requirement(s) Omitted Reason Explanation GRI G4 Construction and Real Estate Sector Disclosures CRE 2 Building water intensity Water Management, 2025 ESG Data Summary 22, 38 GRI 305: Emissions 2016 3-3 Management of material topics Energy and Emissions 21 305-1 Direct (Scope 1) GHG emissions Energy and Emissions, 2025 ESG Data Summary 21, 37 305-2 Energy indirect (Scope 2) GHG emissions Energy and Emissions, 2025 ESG Data Summary 21, 37 305-3 Other direct (Scope 3) GHG emissions Energy and Emissions, 2025 ESG Data Summary 21, 37 305-4 GHG emissions intensity Energy and Emissions, 2025 ESG Data Summary 21, 37 305-5 Reduction of GHG emissions Energy and Emissions, 2025 ESG Data Summary 21, 37 GRI G4 Construction and Real Estate Sector Disclosures CRE 3 Greenhouse gas emissions intensity from buildings Energy and Emissions, 2025 ESG Data Summary 21, 37 GRI 401: Employment 2016 3-3 Management of material topics Fair Employment 25 401-1 New employee hires and employee turnover Fair Employment, 2025 ESG Data Summary 25, 40 - 41 GRI 403: Occupational Health and Safety 2018 3-3 Management of material topics Occupational Health and Safety 27 403-1 Occupational health and safety management system Occupational Health and Safety 27 GRI CONTENT INDEX / 54 / EXPANDING HORIZONS

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